一、会计与会计理论1会计 accounting2决策人 Decision Maker3投资人 Investor4股东 Shareholder5债权人 Creditor6财务会计 Financial Accounting7管理会计 Management Accounting8成本会计 Cost Accounting9私业会计 Private Accounting10公众会计 Public Accounting11注册会计师 CPA Certified Public Accountant 12国际会计准则委员会 IASC13美国注册会计师协会 AICPA14财务会计准则委员会 FASB15管理会计协会 IMA16美国会计学会 AAA17税务稽核署 IRS18独资企业 Proprietorship19合伙人企业 Partnership20公司 Corporation21会计目标 Accounting Objectives22会计假设 Accounting Assumptions23会计要素 Accounting Elements24会计原则 Accounting Principles25会计实务过程 Accounting Procedures26财务报表 Financial Statements27财务分析Financial Analysis28会计主体假设 Separate-entity Assumption29货币计量假设 Unit-of-measure Assumption30持续经营假设 Continuity(Going-concern) Assumption 31会计分期假设 Time-period Assumption32资产 Asset33负债 Liability34业主权益 Owner's Equity35收入 Revenue36费用 Expense37收益 Income38亏损 Loss39历史成本原则 Cost Principle40收入实现原则 Revenue Principle41配比原则 Matching Principle42全面披露原则 Full-disclosure (Reporting) Principle 43客观性原则 Objective Principle44一致性原则 Consistent Principle45可比性原则 Comparability Principle46重大性原则 Materiality Principle47稳健性原则 Conservatism Principle48权责发生制 Accrual Basis49现金收付制 Cash Basis50财务报告 Financial Report51流动资产 Current assets52流动负债 Current Liabilities53长期负债 Long-term Liabilities54投入资本 Contributed Capital55留存收益 Retained Earning56------------------------------------------------------------57二、会计循环58会计循环 Accounting Procedure/Cycle59会计信息系统 Accounting information System60帐户 Ledger61会计科目 Account62会计分录 Journal entry63原始凭证 Source Document64日记帐 Journal65总分类帐 General Ledger66明细分类帐 Subsidiary Ledger67试算平衡 Trial Balance68现金收款日记帐 Cash receipt journal69现金付款日记帐 Cash disbursements journal70销售日记帐 Sales Journal71购货日记帐 Purchase Journal72普通日记帐 General Journal73工作底稿 Worksheet74调整分录 Adjusting entries75结帐 Closing entries76----------------------------------------------------------77三、现金与应收帐款78现金 Cash79银行存款 Cash in bank80库存现金 Cash in hand81流动资产 Current assets82偿债基金 Sinking fund83定额备用金 Imprest petty cash84支票 Check(cheque)85银行对帐单 Bank statement86银行存款调节表 Bank reconciliation statement87在途存款 Outstanding deposit88在途支票 Outstanding check89应付凭单 Vouchers payable90应收帐款 Account receivable91应收票据 Note receivable92起运点交货价 F.O.B shipping point93目的地交货价 F.O.B destination point94商业折扣 Trade discount95现金折扣 Cash discount96销售退回及折让 Sales return and allowance 97坏帐费用 Bad debt expense98备抵法 Allowance method99备抵坏帐 Bad debt allowance100损益表法 Income statement approach101资产负债表法 Balance sheet approach102帐龄分析法 Aging analysis method103直接冲销法 Direct write-off method104带息票据 Interest bearing note105不带息票据 Non-interest bearing note106出票人 Maker107受款人 Payee108本金 Principal109利息率 Interest rate110到期日 Maturity date111本票 Promissory note112贴现 Discount113背书 Endorse114拒付费 Protest fee com115116------------------------------------------------------------ 117四、存货118存货 Inventory119商品存货 Merchandise inventory120产成品存货 Finished goods inventory121在产品存货 Work in process inventory122原材料存货 Raw materials inventory123起运地离岸价格 F.O.B shipping point124目的地抵岸价格 F.O.B destination125寄销 Consignment126寄销人 Consignor127承销人 Consignee128定期盘存 Periodic inventory129永续盘存 Perpetual inventory130购货 Purchase131购货折让和折扣 Purchase allowance and discounts 132存货盈余或短缺 Inventory overages and shortages 133分批认定法 Specific identification134加权平均法 Weighted average135先进先出法 First-in, first-out or FIFO136后进先出法 Lost-in, first-out or LIFO137移动平均法 Moving average138成本或市价孰低法 Lower of cost or market or LCM 139市价 Market value140重置成本 Replacement cost141可变现净值 Net realizable value142上限 Upper limit143下限 Lower limit144毛利法 Gross margin method145零售价格法 Retail method146成本率 Cost ratio147------------------------------------------------------------ 148五、长期投资149长期投资 Long-term investment150长期股票投资 Investment on stocks151长期债券投资 Investment on bonds152成本法 Cost method153权益法 Equity method154合并法 Consolidation method155股利宣布日 Declaration date156股权登记日 Date of record157除息日 Ex-dividend date158付息日 Payment date159债券面值 Face value, Par value160债券折价 Discount on bonds161债券溢价 Premium on bonds162票面利率 Contract interest rate, stated rate163市场利率 Market interest ratio, Effective rate164普通股 Common Stock165优先股 Preferred Stock166现金股利 Cash dividends167股票股利 Stock dividends168清算股利 Liquidating dividends169到期日 Maturity date170到期值 Maturity value171直线摊销法 Straight-Line method of amortization172实际利息摊销法 Effective-interest method of amortization 173174--------------------------------------------------------- 175六、固定资产176固定资产 Plant assets or Fixed assets177原值 Original value178预计使用年限 Expected useful life179预计残值 Estimated residual value180折旧费用 Depreciation expense181累计折旧 Accumulated depreciation182帐面价值 Carrying value183应提折旧成本 Depreciation cost184净值 Net value185在建工程 Construction-in-process186磨损 Wear and tear187过时 Obsolescence188直线法 Straight-line method (SL)189工作量法 Units-of-production method (UOP)190加速折旧法 Accelerated depreciation method191双倍余额递减法 Double-declining balance method (DDB) 192年数总和法 Sum-of-the-years-digits method (SYD)193以旧换新 Trade in194经营租赁 Operating lease195融资租赁 Capital lease196廉价购买权 Bargain purchase option (BPO)197资产负债表外筹资 Off-balance-sheet financing198最低租赁付款额 Minimum lease payments199-------------------------------------------------------- 200201七、无形资产202无形资产 Intangible assets203专利权 Patents204商标权 Trademarks, Trade names205著作权 Copyrights206特许权或专营权 Franchises207商誉 Goodwill208开办费 Organization cost209租赁权 Leasehold210摊销 Amortization211-------------------------------------------------------- 212八、流动负债213负债 Liability214流动负债 Current liability215应付帐款 Account payable216应付票据 Notes payable217贴现票据 Discount notes218长期负债一年内到期部分 Current maturities of long-term liabilities 219应付股利 Dividends payable220预收收益 Prepayments by customers221存入保证金 Refundable deposits222应付费用 Accrual expense223增值税 value added tax224营业税 Business tax225应付所得税 Income tax payable226应付奖金 Bonuses payable227产品质量担保负债 Estimated liabilities under product warranties 228赠品和兑换券 Premiums, coupons and trading stamps229或有事项 Contingency230或有负债 Contingent231或有损失 Loss contingencies232或有利得 Gain contingencies233永久性差异 Permanent difference234时间性差异 Timing difference235应付税款法 Taxes payable method236纳税影响会计法 Tax effect accounting method237递延所得税负债法 Deferred income tax liability method238239------------------------------------------------------------ 240九、长期负债241长期负债 Long-term Liabilities242应付公司债券 Bonds payable243有担保品的公司债券 Secured Bonds244抵押公司债券 Mortgage Bonds245保证公司债券 Guaranteed Bonds246信用公司债券 Debenture Bonds247一次还本公司债券 Term Bonds248分期还本公司债券 Serial Bonds249可转换公司债券 Convertible Bonds250可赎回公司债券 Callable Bonds251可要求公司债券 Redeemable Bonds252记名公司债券 Registered Bonds253无记名公司债券 Coupon Bonds254普通公司债券 Ordinary Bonds255收益公司债券 Income Bonds256名义利率，票面利率 Nominal rate257实际利率 Actual rate258有效利率 Effective rate259溢价 Premium260折价 Discount261面值 Par value262直线法 Straight-line method263实际利率法 Effective interest method264到期直接偿付 Repayment at maturity265提前偿付 Repayment at advance266偿债基金 Sinking fund267长期应付票据 Long-term notes payable268抵押借款 Mortgage loan269-------------------------------------------------- 270十、业主权益271权益 Equity272业主权益 Owner's equity273股东权益 Stockholder's equity274投入资本 Contributed capital275缴入资本 Paid-in capital276股本 Capital stock277资本公积 Capital surplus278留存收益 Retained earnings279核定股本 Authorized capital stock280实收资本 Issued capital stock281发行在外股本 Outstanding capital stock282库藏股 Treasury stock283普通股 Common stock284优先股 Preferred stock285累积优先股 Cumulative preferred stock286非累积优先股 Noncumulative preferred stock287完全参加优先股 Fully participating preferred stock 288部分参加优先股 Partially participating preferred stock289非部分参加优先股 Nonpartially participating preferred stock 290现金发行 Issuance for cash291非现金发行 Issuance for noncash consideration292股票的合并发行 Lump-sum sales of stock293发行成本 Issuance cost294成本法 Cost method295面值法 Par value method296捐赠资本 Donated capital297盈余分配 Distribution of earnings298股利 Dividend299股利政策 Dividend policy300宣布日 Date of declaration301股权登记日 Date of record302除息日 Ex-dividend date303股利支付日 Date of payment304现金股利 Cash dividend305股票股利 Stock dividend306拨款 appropriation307------------------------------------------------------------ 308十一、财务报表309财务报表 Financial Statement310资产负债表 Balance Sheet311收益表 Income Statement312帐户式 Account Form313报告式 Report Form314编制（报表） Prepare315工作底稿 Worksheet316多步式 Multi-step317单步式 Single-step318319----------------------------------------------------------- 320十二、财务状况变动表321财务状况变动表中的现金基础 SCFP.Cash Basis322（现金流量表）323财务状况变动表中的营运资金基础 SCFP.Working Capital Basis 324（资金来源与运用表）325营运资金 Working Capital326全部资源概念 All-resources concept327直接交换业务 Direct exchanges328正常营业活动 Normal operating activities329财务活动 Financing activities330投资活动 Investing activities331----------------------------------------------------------- 332十三、财务报表分析333财务报表分析 Analysis of financial statements334比较财务报表 Comparative financial statements335趋势百分比 Trend percentage336比率 Ratios337普通股每股收益 Earnings per share of common stock338股利收益率 Dividend yield ratio339价益比 Price-earnings ratio340普通股每股帐面价值 Book value per share of common stock341资本报酬率 Return on investment342总资产报酬率 Return on total asset343债券收益率 Yield rate on bonds344已获利息倍数 Number of times interest earned345债券比率 Debt ratio346优先股收益率 Yield rate on preferred stock347营运资本 Working Capital348周转 Turnover349存货周转率 Inventory turnover350应收帐款周转率 Accounts receivable turnover351流动比率 Current ratio352速动比率 Quick ratio353酸性试验比率 Acid test ratio354------------------------------------------------------------ 355十四、合并财务报表356合并财务报表 Consolidated financial statements357吸收合并 Merger358创立合并 Consolidation359控股公司 Parent company360附属公司 Subsidiary company361少数股权 Minority interest362权益联营合并 Pooling of interest363购买合并 Combination by purchase364权益法 Equity method365成本法 Cost method366367------------------------------------------------------------ 368十五、物价变动中的会计计量369物价变动之会计 Price-level changes accounting370一般物价水平会计 General price-level accounting371货币购买力会计 Purchasing-power accounting372统一币值会计 Constant dollar accounting373历史成本 Historical cost374现行价值会计 Current value accounting375现行成本 Current cost376重置成本 Replacement cost377物价指数 Price-level index378国民生产总值物价指数 Gross national product implicit price deflator 379(or GNP deflator)380消费物价指数 Consumer price index (or CPI)381批发物价指数 Wholesale price index382货币性资产 Monetary assets383货币性负债 Monetary liabilities384货币购买力损益 Purchasing-power gains or losses385资产持有损益 Holding gains or losses386未实现的资产持有损益 Unrealized holding gains or losses387。