第一课财务会计导读Glossaryaccrual basis权责发生制Asset资产balance sheet资产负债表capital adequacy ratio资本充足率cash basis收付实现制cash flow statement现金流量表double entry method复式记账法Expenses费用Fair value公允价值financial reports财务报告going concern持续经营guarantee担保Historical cost历史成本Impairment减值impairment provision减值准备income statement利润表Liabilities负债Maturity到期Net realizable value可变现净值Owners’Equity所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship受托责任transferor转出方transferee转入方1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision for the decline in value of inventories坏账准备：Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets（DTA）2.负债类Liability短期借款：Short-term loans/borrowing长期借款：Long-term loans/borrowing预收账款：advance from customers/Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类OWNERS'EQUITY实收资本：Paid-in capital资本公积：Additional paid-in capital盈余公积：Surplus reserves未分配利润：Retained earnings4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R&D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs；cost of goods sold/cost of sales 其他业务支出：Other operating costs营业外支出：Non-operating expenditure销售费用：Selling expense（advertisement）管理费用：General and administration expense（G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash现金Cash Discounts现金折扣Cash Equivalents现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO,First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory存货LIFO:Last-in-first-out后进先出法Maturity到期Merchandise商品Net Method净价法NRV(Net Realizable Value)可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables应收款work in progress在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard报废Depreciation折旧Disposal处置double declining balance method双倍余额递减法expense费用化fiscal year会计年度fixed assets固定资产Goodwill商誉Impairment减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount可收回金额research and development(R&D)研发salvage value残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life使用寿命第四课负债GlossaryContingency或有事项Contingent或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability流动负债Discount折价effective yield有效利率face value面值interest利息Liability负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases融资租赁par面值pending litigation未决诉讼Premium溢价principal本金virtually certain基本确定第五课投资Glossaryavailable for sale可供出售Consolidate合并Control控制Debt securities债务证券Derivative衍生品Equity securities权益性证券Financial Asset金融资产Held-to-maturity持有至到期Investee被投资人Issuer发行方Repurchase回购post-amortization cost摊余成本Security有价证券Significant influence重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产,including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产；the investments which will be held to their maturity;持有至到期投资loans and the account receivables;and贷款和应收款项Financial assets available for sale.可供出售金融资产第六课所有者权益(股东权益)GlossaryAdditional paid-in capital资本公积cash-settled share-based payment以现金结算的股份支付equity-settled share-based payment以权益结算的股份支付grant date授予日Owners’equity所有者权益Net asset净资产Paid-in capital（paid-up）实收资本percentage-of-completion method完工百分比real interest method实际利率法Retained earnings留存收益royalty revenue使用费收入sales discounts and allowance销售折扣与折让sales return销售退回Surplus reserves盈余公积vesting date行权日第七课其他会计准则GlossaryAccounting changes会计变更changes in policy,changes in estimates,and corrections of errors会计政策、会计估计变更及会计差错更正deductible temporary differences可抵扣暂时性差异Deferred taxes递延所得税finance lease/capital lease融资租赁income tax所得税Leases租赁Lessee承租人Lessor出租人operating lease经营租赁prospectively未来适用retrospectively追溯reverse转回taxable income需纳税收入/应纳税收入taxable temporary differences应税暂时性差异Temporary differences暂时性差异第八课财务报表列报GlossaryBalance sheet资产负债表call option买入期权convertible bonds可转换债券Dilute稀释Direct method直接法EPS（Earnings Per Share）每股收益Free Cash Flow(FCF)自由现金流Gains利得Income statement利润表indirect method间接法Interim reports中期报告Losses亏损Multiple-Step Income Statement多步式损益表Single-Step Income Statement单步式损益表Notes附注Option期权statement of cash flow现金流量表taxable income需纳税收入/应纳税收入taxable temporary differences应税暂时性差异Temporary differences暂时性差异。