Accrual Estimates for Grant Programs

1、assets（资产）：economicresources owned by the business that will benefit futureoperation,GAAP requires theyare valued at cost,notmarketvalue.2、Liabilities(负债):aredebets,the person or persons to whom they are owed are calledcreditors.3、Shareholders’equity(所有者权益)：Creditors have legalpriority over theowners’claims.theshareholders’equity is theresidual amount.4、Revenues(收入)：are increasesin stockholders’equityresulting from the costs ofselling goods,rending servicesor performing other businessactivities5、Expenses(费用)：are decreasesin stockholders’equityresulting from the costs ofselling goods,rending serviceser performing other businessactivities.6、Balance sheet(资产负债表)：is alisting of a company’s assets, liabilities and owners’ equity on a given date.it is designedto portray the financialposition of the company at aparticular time.7、Statement of owner’s equity(所有者权益表)：shows the changestake place in the owner’scapital during a period of time net income or notloss.withdrawals,and owner’sinvestment for a business.8、Cash flow statement(现金流量表)：reports cash receipt andpayments as well as cashinflows and actflows in threegroups:operatingactivites.investingactivites.and financingactivites.9、The income statement(利润表)：reports the net income or nerless for the income: revenues-expenses.10、Accrual accounting（权责发生制）：requires adjustment for prepaid unearned and accrued items thereforeit reports revenues when earnedand expenses when the expiration of benefit incurred.11、The matching rule(配比原则)：states that expenses must be assigned to the accounting period in which they are used to produce revenue.12.going concern principle(持续经营)：assumes that a business will continue for an indefinite period.13. time period principle(会计期间)：an entity’s activities are divided into specific time periods.such as a year14. full disclosure(充分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity15.Consistency principle(一致性原则)：an entry must use the same accounting methods period after period so that the financial statements of succeeding period will be comparable.16.materiality principle(重要性原则)：an amount may be ignored if its affect on the financialstatements is not important to its users.17.conservatism principle(稳健性原则)：the least optimistic estimate should be selected when two estimates of amounts to be received or paid are aboutequality likely;it is better to understate than over values.18.busniness entity principle(会计主体)：each entity must keep accounting records and people reports that are distinct from those of the owner and any other entity.19.。

英语会计知识点总结IntroductionAccounting is a systematic process of recording, analyzing, and interpreting financial information of a business. It is an essential tool for business managers to make decisions, monitor performance, and report to stakeholders. This summary aims to highlight key accounting concepts, principles, and practices that are crucial for understanding and applying accounting knowledge.Accounting PrinciplesThere are generally accepted accounting principles (GAAP) that guide the preparation of financial statements and reports. These principles ensure consistency, comparability, and transparency in financial reporting. The basic accounting principles include:1. Going Concern Assumption: The assumption that a business will continue to operate in the foreseeable future.2. Accrual Basis: Recording revenues and expenses when they are earned or incurred, regardless of when cash is received or paid.3. Consistency: Using the same accounting methods and procedures from one period to another for comparability.4. Materiality: Reporting financial information that is significant and relevant to users.5. Cost Principle: Recording assets at their historical cost, not their current market value.6. Dual Aspect Principle: Every transaction has two aspects – a debit and a credit, which must be recorded in the accounting system.Financial StatementsFinancial statements are the end products of the accounting process. They provide a summary of the financial performance and position of a business. The main financial statements include:1. Income Statement: A report of revenues, expenses, and net income or loss for a specific period.2. Balance Sheet: A snapshot of the assets, liabilities, and equity of a business at a specific point in time.3. Cash Flow Statement: A report of cash inflows and outflows from operating, investing, and financing activities.4. Statement of Changes in Equity: A summary of changes in equity capital, including share capital, retained earnings, and other reserves.Accounting CycleThe accounting cycle is a series of steps that are performed to process financial transactions and produce financial statements. The steps in the accounting cycle include:1. Analyzing Transactions: Identifying and analyzing the financial effects of business transactions.2. Journalizing: Recording transactions in a chronological order in the general journal.3. Posting to Ledger: Transferring journal entries to individual accounts in the general ledger.4. Adjusting Entries: Making adjusting entries at the end of the accounting period to reflect accruals, deferrals, and estimates.5. Trial Balance: Preparing a trial balance to ensure that total debits equal total credits in the general ledger.6. Financial Statements: Preparing income statement, balance sheet, and other financial reports based on the trial balance.7. Closing Entries: Recording closing entries to transfer revenue and expense account balances to the income summary account.8. Post-Closing Trial Balance: Preparing a post-closing trial balance to ensure that temporary accounts have been closed and permanent accounts have the correct balances. Inventory Valuation MethodsInventory valuation is important for determining the cost of goods sold and the value of ending inventory. There are several inventory valuation methods, including:1. First-In, First-Out (FIFO): Assuming that the oldest units are sold first and the newest units remain in ending inventory.2. Last-In, First-Out (LIFO): Assuming that the newest units are sold first and the oldest units remain in ending inventory.3. Weighted Average Cost: Calculating the average cost per unit based on the total cost of goods available for sale.4. Specific Identification: Identifying the actual cost of each specific unit in the inventory. Depreciation MethodsDepreciation is the process of allocating the cost of a tangible asset over its useful life. Common depreciation methods include:1. Straight-Line Method: Allocating an equal amount of depreciation expense each accounting period.2. Declining Balance Method: Allocating a higher depreciation expense in the early years of an asset’s life.3. Units of Production Method: Allocating depreciation expense based on the actual usage or production of the asset.Revenue RecognitionRevenue recognition is the process of recording revenue when it is earned and realizable. The key principles of revenue recognition include:1. Recognition Criteria: Revenue should be recognized when it is earned, measurable, and collectible.2. Performance Obligation: Revenue should be allocated to each distinct performance obligation in a contract.3. Time of Transfer: Revenue should be recognized at the time of transfer of goods or services to the customer.4. Principal versus Agent: Revenue should be recognized based on whether the entity is a principal or an agent in a transaction.Financial AnalysisFinancial analysis involves using financial information to assess the performance and financial position of a business. Common financial analysis techniques include:1. Ratio Analysis: Calculating and interpreting financial ratios to evaluate liquidity, profitability, solvency, and efficiency.2. Trend Analysis: Analyzing the trend of key financial indicators over multiple periods to identify patterns and changes.3. Vertical Analysis: Comparing each line item on the financial statements to a common base, such as total revenue or total assets.4. Horizontal Analysis: Comparing financial data from different periods to identify changes and trends.ConclusionAccounting knowledge is fundamental for business managers, investors, creditors, and other stakeholders to understand and evaluate the financial health of a business. This summary provides an overview of key accounting concepts, principles, and practices that are essential for effective financial management and decision-making. By understanding and applying these accounting principles, individuals can make informed financial decisions and contribute to the success of their business endeavors.。

Accounting is a systematic method of recording,summarizing,analyzing,and reporting financial transactions and data.It is a fundamental part of business management and financial decisionmaking,providing essential information to various stakeholders, including investors,creditors,managers,and regulators.The Role of Accounting in Business1.RecordKeeping:Accounting begins with the recording of financial transactions.Every sale,purchase,payment,and receipt is documented in the companys books.This ensures that all financial activities are tracked and can be reviewed for accuracy.2.Financial Reporting:Through the process of accounting,businesses are able to compile and present financial statements such as the balance sheet,income statement,and cash flow statement.These reports provide a snapshot of the companys financial health at a given point in time.3.Budgeting and Forecasting:Accounting data is used to create budgets and financial forecasts.These tools help businesses plan for the future,allocate resources effectively, and make strategic decisions.4.Performance Measurement:Accounting provides the means to measure and evaluate a companys performance over time.Key performance indicators KPIs such as return on investment ROI,profit margins,and asset turnover ratios are derived from accounting data.pliance and Regulation:Businesses must comply with various financial reporting standards and regulations.Accounting ensures that financial records are accurate and in line with legal requirements,reducing the risk of penalties and fines.6.Internal Control:Accounting processes help to establish and maintain internal controls within an organization.These controls are designed to prevent fraud,errors,and financial mismanagement.Principles and Concepts of Accounting1.Double Entry System:This is a fundamental principle of accounting where every transaction is recorded twice as a debit and a credit to ensure that the accounting equation Assets Liabilities Owners Equity remains balanced.2.Accrual Basis Accounting:Under this method,revenues and expenses are recordedwhen they are earned or incurred,not when cash is received or paid.This provides a more accurate representation of a companys financial performance over a specific period.3.Conservatism:This principle suggests that accountants should exercise caution when making estimates and judgments.It is better to underreport profits than to overstate them.4.Materiality:Information is considered material if its omission or misstatement could influence the decisions of users relying on the financial statements.5.Going Concern:This assumption means that the business is expected to continue operating for the foreseeable future.It underpins the preparation of financial statements.6.Consistency:Once an accounting policy is adopted,it should be consistently applied from one period to the next,ensuring comparability of financial statements over time.Accounting Profession and EthicsThe accounting profession is governed by a set of ethical standards and professional codes of conduct.Accountants are expected to maintain integrity,objectivity,and confidentiality.They must also adhere to the principles of independence and professional skepticism when auditing financial statements.In conclusion,accounting is more than just a set of numbers it is a critical component of business operations that influences strategic planning,performance evaluation,and compliance with financial regulations.It is a discipline that requires precision,adherence to principles,and a commitment to ethical practices.。

会计专业英语名词解释Chapter 11. Accounting: Accounting is the process of identifying, measuring, recording, andcommunicating economic information to permit informed judgments and decisions by users of the information.2. Accrual basis accounting: Accrual basis accounting refers to an accounting methodthat records financial events based on economic activity rather than financial activity.Under accrual accounting, revenue is recorded when it is earned and realized, regardless of when actual payment is received. Similarly, expenses are matched with revenue regardless of when they are actually paid.3. Balance sheet: Balance sheet is the financial statement showing the financial positionof an entity by summarizing its assets, liabilities, and owner’s equity at one sp ecific date.4. Business entity: Business entity refers to an economic unit that controls resources,incurs obligations, and engages in business activities.5. CAS: Chinese Accounting Standards refer to the accounting concepts, measurementtechniques, and standards of presentation used in financial statements made by the PRC Financial Apartment.6. Cash basis accounting: Cash basis accounting is a method of bookkeeping thatrecords financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid out.7. Conservatism: Conservatism states that when alternative accounting valuations areequally possible, the accountant should select the one that is least likely to overstate assets and income in the current period.8. Consistency: Consistency means that a company uses the same accountingprinciples and methods from year to year.9. Continuity: Continuity refers to an accounting assumption, also known as thegoing-concern assumption, that the company will continue to operate in the near future, unless substantial evidence to the contrary exists.10. Corporation: Corporation is a business organized as a separate legal entity understate corporation law and having ownership divided into transferable shares of stock.11. Cost principle: Cost principle is a widely used principle of accounting for assets at theiroriginal cost to the current owner.12. Financial accounting: Financial accounting refers to the development and use ofaccounting information describing the financial position of an entity and the results of its operations.13. Financial position: Financial position refers to the financial resources and obligationsof an organization, as described in a balance sheet.14. Financial reporting: Financial reporting refers to the process of periodically providing“general-purpose”financial information (such as financial statements) to persons outside the business organization.15. Financial statements: Financial statements refer to the four related accounting reportsthe summarize the current financial position of an entity and the results of its operations for the preceding year ( or other time period).16. Full disclosure principle: Full disclosure principle requires that circumstances andevents that make a difference to financial statement users be disclosed.17. Going-concern assumption: Go-concern assumption is an assumption by accountantsthat a business will operate indefinitely unless specific evidence to the contrary, such as impending bankruptcy, exists.18. Historical cost: The historical cost of an asset is the exchange price in the transactionin which the asset was acquired.19. Matching principle: Matching principle is an accounting principle that dictates thatexpenses be matched with revenue in the period in which efforts are made to generate revenue.20. Materiality: Materiality refers to the magnitude of an omission or misstatement ofaccounting information that, considering the circumstances, makes it likely that the judgment of a reasonable person relying on the information would have been influenced by the omission or misstatement.21. Market value: Market value is the estimated amount for which a property shouldexchange on the date of valuation between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing wherein the parties had each acted knowledgeably, prudently, and without compulsion,22. Net realizable value: The net realizable value of an asset is the amount of cash (or theequivalent) that could be obtained on the date of the balance sheet by selling the asset in its present condition, in an orderly liquidation.23. Income statement: Income statement is a financial statement indicating theprofitability of a business over a preceding time period.24. Partnership: Partnership is a business owned by two or more persons associated aspartners.25. Present value: The present value of an asset is the net amount of discounted futurecash inflows less the discounted future cash outflows relating to the asset.26. Proprietorship: Partnership is a business owned by one person.27. Relevance: Accounting information is relevant if it can make a difference in a decisionby helping users predict the outcomes of past, present, and future events or confirm or correct prior expectations. To be relevant, accounting information should have either predictive or feedback value, or both. In addition, it should be timely,28. Reliability: Reliable information is reasonably free from error and bias, and faithfullyrepresents what it is intended to represent. That is, to be reliable, information should be verifiable, neutral, and possess representational faithfulness,29. Revenue recognition principle: An accounting principle that dictates that revenue berecognized in the accounting period in which it is earned.30. Statement of cash flow: A financial statement summarizing the cash receipts and cashpayments of the business over the same time period covered by the income statement.31. Statement of owner’s equity: A financial statement explaining certain changes in theamount of the owner’s equity (investment) in the business.1. Asset: Assets mean the entire property of a person, association, corporation, or estateapplicable or subject to the payment of debts.2. Operating cycle: The operating cycle is the time span from when cash is used toacquire goods and service and until cash is received from the sale of goods and service.3. Cash: cash refers to an exchange medium launched into circulation which is availablefor any ordinary use and can be used to purchase goods or services or repay debts.4. Cash equivalents: Cash equivalents are short-term, highly liquid investments or otherassets that readily convertible to cash and sufficiently close to their due date.5. Internal control: Internal control means all policies and procedures used to protectassets, ensure reliable accounting, promote efficient operations, and urge adherence to company policies.Chapter 31. Receivables: Receivables refer to the monetary claims against business, individualsand other debtors.2. Accounts receivable: Accounts receivables are amounts due from customers for creditsales. This section begins by describing how accounts receivables occur. It includes receivables that occur when customers use credit cards issued by third parties and when a company gives credit directly to customers.3. Installment accounts receivables: Installment accounts receivables are amounts overan extended time period.4. Commercial discounts: Commercial discounts refer to a certain sum of moneydeducted from listed prices.5. Cash discounts: Cash discounts refer to a deduction from gross invoice price, whichare an inducement offered to the buyer to encourage the payments of goods within a specific period of time.6. The percentage-of-sale method: The percentage-of-sale method estimates somepercentage of credit sales would turn out to be uncollectible, in which the percentage of bad debts to credit sales should be properly estimated with the past experience. 7. The percentage-of-receivable method: The percentage-of-receivable methodestimates the uncollectible with a percentage of the ending balance of accounts receivables rather than credit sales.8. The aging method: The aging method analyzes the age structure of the accountbalance. In this method, an aging schedule is prepared, classifying the length of time that has passes since the sale that gave rise to them.9. The allowance method: The allowance method is the most usual way that companiesuse to record uncollectible accounts. In calculating uncollectible accounts, an account allowances for uncollectible receivable is set up.10. Promissory note: A promissory note is a written promise to pay a certain sum ofmoney on demand or at a fixed and determinable future time, generally over 30 or 60 days.1. Inventory: Inventory is the total amount if goods and/or materials contained in a storeor factory at any given.2. Product costs: Product costs are those costs that “attach”to the inventory. Suchcharges include freight charges on goods purchased, other direct costs of acquisition, and labor and other production costs incurred in processing the goods up to the time of sale.3. The perpetual inventory system: The perpetual inventory system requires thatseparate inventory ledger be maintained for each goods.4. The periodic inventory system: The periodic inventory system requires a companydetermines the quantity of inventory on hand only periodically, under which the cost of ending inventory is subtracted from the cost of goods available for sale, then the cost of goods sold are determined.5. The specific identification method: The specific identification method can be usedwhen units in the ending inventory can be identified as coming from specific purchases.6. The weighted average cost method: The weighted average cost method assumes thatthe goods available for sale have the same cost per unit. Under this method, the cost of goods available for sale is allocated on the basis of the weighted-average unit c0st.7. The first-in, first-out (FIFO) method: The first-in, first-out (FIFO) method is base on theassumption that the costs of the first items acquired should be assigned to the first item sold.Chapter 51. Accelerated depreciation: Accelerated depreciation is a method of depreciation thatcall for recognition of relatively large amounts if depreciation in the early years of an asset’s useful life and relatively small amounts in the later years.2. Depreciable value: Depreciable value is the amount of the acquisition cost to beallocated as depreciation over the total useful life of an asset. It is the difference between the total acquisition cost and the estimated residual value.3. Depreciation: Depreciation is the systematic allocation of the cost of an asset toexpress over the years of its estimated useful life.4. Fair market value: Fair market value is the value of an asset based on the price forwhich a company could sell the asset to an independent third party.5. Impairment: Impairment is a change in economic conditions which reduces theeconomic usefulness of an asset.6. Residual value: Residual value is the amount a company expects to receive fromdisposal of an asset at the end of its useful life.7. Useful life: Useful life refers to the shorter of the physical life or the economic life of anasset.1. Amortization: The systematic write-off to expense of the cost of an intangible assetover the period of its economic usefulness.2. Copyright: A grant by the state government covering the right to publish, sell, orotherwise control literary or artistic products for the life of the author plus 50 years. 3. Franchises: Agreements entered into by two parties in which, for a fee, one party (thefranchisor) gives the other party (the franchisee) rights to perform certain functions or sell certain products or services.4. Goodwill: The present value of expected future earnings of a business in excess of theearnings normally realized in the industry.5. Identifiable intangible asset: Intangibles that can be purchased or sold separately fromthe other assets of the company.6. Intangible assets: Those assets which are used in the operation of a business butwhich have no physical substance and are not current.7. Leases (or leaseholds): Intangible assets because a right to use the property is heldby the lessee.8. Patent: An exclusive right granted by the state government giving the owner control ofthe manufacturing, sale, or other use of an invention for a period of years from the date of filling.9. Research and development costs: Expenditures that may lead to patent, copy rights,new processes and new products.10. Trademarks: Distinctive identifications of a manufactured product or of a service,taking the form of a name, a sign, a slogan, a logo, or an emblem.Chapter 71. Available-for-sale securities: Securities that may be sold in the future.2. Consolidated financial statements: Financial statements that present the assets andliabilities controlled by the parent company and the aggregate profitability of the affiliated companies.3. Cost method: An accounting method in which the investment in common stock isrecorded at cost and revenue is recognized only when cash dividends are received.4. Debt investments: Investments in government and corporation bonds.5. Equity method: An accounting method in which the investment in common stock isinitially recorded at cost and the investment account is then adjusted annually to show the investor’s equity in the investee.6. Fair value: Amount for which a security could be sold in a normal market.7. Held-to-maturity securities: Debt securities that investor has the intent and ability tohold to maturity.8. Investment portfolio: A group of stocks in different corporations held for investmentpurposes.9. Long-term investments: Investments that are not readily marketable and thatmanagement does not intend to convert into cash within the next year or operating cycle, whichever is longer.10. Parent company: A company that owns more than 50% of the common stock ofanother entity.11. Short-term investments: Investments that are readily marketable and intend to convertinto cash within the next year or operating cycle, whichever is longer.12. Stock investments: Investments in the capital stock of corporations.13. Subsidiary (affiliated) company: A company in which more than 50% of its stock isowned by another company.14. Trading securities: Securities bought and held primarily for sale in the near term togenerate income on short-term price differences.Chapter 81. Amortization table: A schedule that indicates how installment payments are allocatedbetween interest expense and repayments of principal.2. Capital lease: A lease contract which, in essence, finances the eventual purchase bythe lessee of leased property. The lessor accounts for a capital lease as a sale of property; the lessee records an asset and a liability equal to the present value of the future lease payments. A capital lease is also called a financing lease.3. Commercial paper: Very short-term notes payable issued by financially strongcorporations. They are highly liquid from the investor’s point of view.4. Commitments: Contracts for the future transactions.5. Contra-liability account: A ledger account which is deducted from or offset against arelated liability account in the balance sheet; for example, Discount on Notes Payable.6. Convertible bond: One which may be changed at the option of the bondholder for aspecific number of shares of common stock.7. Deferred income taxes: Income taxes upon income which already has been reportedfor financial reporting purposes, but which will not be reported in income tax returns until future periods.8. Discount on notes payable: A contra-liability account representing any interestcharges applicable to future periods included in the face amount of a note payable.Over the life of the note, the balance of the Discount on Notes Payable account is amortized into Interest Expense.9. Deducted bond: Debenture bonds refer to an unsecured bond.10. Estimated liabilities: Liabilities which appear in financial statements at estimatedamounts.11. Long-term liabilities: Obligations that are not due for at least a year.12. Loss contingency: A possible loss, or expense, stemming from past events, that willbe resolved as to existence and amount by some future event.13. Mortgage bonds: Bonds secured by the pledge of specific assets.14. Operating lease: A lease contract which is in essence a rental agreement. The lesseehas the use of the leased property, but the lessor retains the usual risks and rewards of ownership. The periodic lease payments are accounted for as rent expense by the lessee and as rental revenue by the lessor.Chapter 91. Income: Income is defined as increases in economic benefits during the reportingperiod in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. Income encompasses both revenue and gains.2. Revenue: Revenue is income that arises in the course of ordinary activities of anentity and is referred to by a variety of different names including sales, fees, interest, dividends and royalties.3. Gains: Gains represent other items that meet the definition of income and may, or maynot arise in the course of the ordinary activities of an entity.4. Accrued revenue: Accrued revenue is the revenue that has been earned but not yetcollected.5. Trade discounts: Trade discounts depend on the volume of the business or size oforder from the customer.6. Cash discounts: Cash discounts are offered to customers by some companies toencourage prompt payment of bills.7. Expenses: Expenses are outflows or using up of assets as part of operations of abusiness to generate sales.8. Employee expenses: Employee expenses are the entitlements which employeesaccumulate as a result of rendering their services to an employer.9. Depreciation (amortization): Depreciation is a periodic expense of operations and isassociated with the consumption or loss of service potential of non-current assets. 10. Bad (doubtful) debts expense: Bad debts expense is, in effect, a reduction of the“receivables” asset.11. Income taxes expense: Income taxes expense is the expense recognized in theaccounting records on an accrual basis that applies to income from continuing operations.12. Profit: Profit is the ultimate result of various operating activities of the enterprise in areporting period.13. Accounting policies: Accounting policies are the specific principles, bases,conventions, rules and practices adopted by an entity in preparing and presenting financial statements.14. Applicable profit: Applicable profit is assets that can be distributed to all kinds ofbeneficiaries.Chapter 101. Owner’s equity: Owner’s equity refers to the sources invested by owners or formed inthe course of the production and operation or other sourced shared by owners.2. Par value: The par value is an arbitrary dollar amount assigned to each share.3. Treasury stock: Treasury stock may be defined as shares of a corporation’s owncapital stock that have been issued and later reacquired by the issuing company but that have not been canceled or permanently retired.4. Capital reserve: Capital reserve refers to the capital which isn’t viewed as the paid-incapital or capital stock.5. Undistributed profit: Undistributed profit is the profit that is not distributed toshareholders but retained to the later years.Journal entries1. A company had the following transactions during January: Using the net method ofrecording purchases, prepare the journal entries to record these January transactions.Jan.2 Purchased merchandise, invoice price of $20 000, with terms 2/10, n/30.4 Received a credit memorandum for $4 000, the invoice price on merchandisereturned from the purchase of January 2.12 Purchased merchandise, invoice price of $15 000, with terms 3/15, n/30.26 Paid for the merchandise purchased on January 12.30 paid for the merchandise purchased on January 2.Answer:Jan.2 Merchandise …………………………………………………….19 600Accounts payable………………………………………………………19 6004 Accounts payable…………………………………………………3 920Merchandise………………………………………………………………3 92012 Merchandise……………………………………………………..14 550Accounts payable………………………………………………………14 55026 Accounts payable………………………………………………..14 550Cash……………………………………………………………………..14 55030 Accounts payable………………………………………………..15 680Expense (400)Cash………………………………………………………………………16 0802. The following series of transactions occurred during 2010 and 2011, when LinwoodCo. sold merchandise to John Moore. Linwood’s annual accounting period ends on December 31.10/01/2010 Sold $12 000 of merchandise to John Moore, terms 2/10, n/3011/15/2010 Moore reports that he cannot pay the account until the early next year. He agrees to exchange the account for a 120-day, 12% note receivable.12/31/2010 Prepared the adjusting journal entry to record accrued interest on the note.03/15/2011 Linwood receives a check from Moore for the maturity value (with interest) of the note.03/22/2011 Linwood receives notification that Moore’s check is being returned for nonsufficient funds (NSF).12/31/2011 Linwood writes off Moore’s account as uncollectible.Prepared Linwood Co.‘s journal entries to record the above transactions.The company uses the allowance method to account for its bad debt expenses.Answer:Oct.1, 2010 Accounts receivable—Moore……………………………..12 000Sales……………………………………………………………..12 000 Nov.15, 2010 Notes receivable……………………………………………12 000Accounts receivable—Moore........................................12 000 Dec.31,2010 Interest receivable (184)Interest revenue (184)($12 000 x 0.12 x 46/360 = $184)Mar.15, 2011 Cash…………………………………………………………..12 480Notes receivable………………………………………………...12 000Interest receivable (184)Interest earned (296)($12 000 x 0.12 x 74/360 = $296)Mar.22, 2011 Accounts receivable—Moore……………………………….12 480Cash…………………………………………………………….12 480 Dec.31, 2011 Allowance for doubtful accounts……………………………12 480Accounts receivable—Moore…………………………………12 4803. (a) A company purchased a patent on January 1, 2006, for $2 500 000. The patent’slegal life is 20 years but the company estimates that the patent’s useful life will only be5 years from the date of acquisition. On June 30, 2006, the company paid legal costsof $162 000 in successfully defending the patent in an infringement suit. Prepare the journal entry to amortize the patent at year end on December 31, 2006.(b) Suxia Company purchased a franchise from Yanyan Food Company for $400 000on January 1, 2006. The franchise is for an indefinite time period and gives Suxia Company the exclusive rights to sell Yanyan Wings in a particular territory. Prepare the journal entry to record the acquisition of the franchise and any necessary adjusting entry at year end on December 31, 2006.(c) Chenghe Company incurred research and development costs of $500 000 in 2006in developing a new product. Prepare the necessary journal entries during 2006 to record these events and any adjustments at year end on December 31, 2006.Answer:JOURNAL ENTRIES(a) December 31, 20×6Amortization Expense …………………………………………..518 000Patent………………………………………………………………… 518 000 (To record patent amortization.)$2 500 000 ÷ 5 years ……………………..$500 000$162 000 ÷ 54 months = …………………….$3 000$3 000×6……………………………………. $18 000$518 000(b) January 1, 20×6Franchise ………………………………………………………..400 000Cash………………………………………………………………. 400 000(To record acquisition of T astee Food franchise.)December 31, 20×6No amortization of the franchise is required since its life is indefinite.(c) 20×6Research and Development Expense……………………….. 500 000Cash………………………………………………………………. 500 000 (To record research and development expense for the Current year.)December 31—no entry.4. Suxia Company had the following transactions pertaining to short-term investments inequity securities.Jan.1 Purchased 900 shares of Chenghe Company stock for $9 450 cash plus brokerage fees of $ 270June.1 Received cash dividends of $0.50 per share on Chenghe Company stock.Sept.15 Sold 400 shares of Chenghe Company stock for $ 4 300 less brokerage fees of $100Dec.1 Received cash dividends of $0.50 per share on Chenghe Company stock.(a) Journalize the transactions.(b) Indicate the income statement effects of the transactions.Answer:(a) Jan. 1 Stock Investments……………………………………….. 9 720Cash..................................................................... 9 720 June 1 Cash (900 × $0.50) .. (450)Dividend Revenue (450)Sept. 15 Cash ($4 300 – $100)…………………………………. 4 200Loss on Sale of Stock Investments (120)Stock Investments (400 × ($9 720 ÷ 900)) ......................4 320 Dec. 1 Cash (500 × $0.50). (250)Dividend Revenue (250)(b) Dividend Revenue is reported under Other Revenues and Gains on theincome statement. Loss on Sale of Stock Investments is reported under Other Expenses and Losses on the income statement.5. Presented below are the three independent situations:(a) Henry Corporation purchased $ 400 000 of its bonds on June 30, 2005 at 102 andimmediately retired them. The carrying value of the bonds on the retirement date was $ 367 200. The bonds pay semiannual interest and the interest payment due on June 30, 2005 has been made and recorded.(b) Rose, Inc., purchased $600 000 of its bonds at 96 on June 30, 2005 andimmediately retired them. The carrying value of the bonds on the retirement date was $ 590 000. The bonds pay semiannual interest and the interest payment due on June 30, 2005 has been made and recorded.(c) Sealy Company has $200 000, 10%, 12-year convertible bonds outstanding.These bonds were sold at face value and pay semiannual interest on June 30 and December 31 of each year. The bonds are convertible into 80 shares of Sealy $ 5 par value common stock for each $ 1 000 par value bond. On December 31, 2005 after the bond interest has been paid, $ 50 000 par value of bonds were converted.The market value of Sealy’s common stock was $ 48 per share on December 31, 2005.Instruction: For each of the independent situations, prepare the journal entry to record the retirement or conversion of the bonds.Answer:(a) June 30 Bonds Payable……………………………………………. 400 000Loss on Bond Redemption……………………………….. 40 800Discount on Bonds Payable ………………………………………...32 800Cash …………………………………………………………………408 000($400 000 – $367 200 = $32 800)($400 000 × 102% = $408 000)(b) June 30 Bonds Payable……………………………………………. 600 000Discount on Bonds Payable………………………………………... 10 000Gain on Bond Redemption ………………………………………….14 000Cash………………………………………………………………… 576 000($600 000 – $590 000 =$10 000)($600 000 × 96% =$576 000)(c) Dec. 31 Bonds Payable………………………………………………. 50 000Common Stock…………………………………………………….. 20 000Paid-in Capital in Excess of Par …………………………………..30 000($5 × 80 × 50 =$20 000)6. Maia’s Bike Shop uses the perpetual inventory system and had the followingtransactions during the month of May:May 3 Sold merchandise to a customer on credit for $ 600, terms 2/10, n/30. The cost of the merchandise sold was $ 350.May 4 Sold merchandise to a customer for cash of $ 425. The cost of themerchandise was $ 250.May 6 Sold merchandise to a customer on credit for $ 1 300, terms 2/10, n/30. The cost of the merchandise sold was $ 750.May 8 The customer from May 3 returned merchandise with a selling price of $ 100.The cost of the merchandise returned was $ 55.May 15 The customer from May 6 paid the full amount due, less any appropriate discounts earned.May 31 The customer from May 3 paid the full amount due, less any appropriate discounts earned.Prepare the required journal entries that Maia’s Bike Shop must make to record these transactions.。

国际会计考试题及答案英文International Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Accounting" and explain its significance in the accounting process.Answer 1: Double Entry Accounting is a system of recording financial transactions in which every entry to the debit side of an account must be balanced with an entry of equal value to the credit side of another account. It is significant because it ensures that all financial transactions are accurately recorded and that the accounting equation (Assets = Liabilities + Owner's Equity) remains balanced.Question 2: What is the purpose of the statement of cash flows in a set of financial statements?Answer 2: The statement of cash flows provides information about a company's cash receipts and cash payments during a particular period. It helps investors and creditors to understand the liquidity and solvency of the company, as well as its ability to generate cash and support its operations.Question 3: Explain the difference between "Historical Cost" and "Fair Value" in accounting.Answer 3: Historical Cost is the original purchase price of an asset or the original cost of a liability, while FairValue is the estimated amount for which an asset could be exchanged or a liability settled between knowledgeable,willing parties in an arm's length transaction. Historical Cost is used in the preparation of financial statements under the accrual basis of accounting, whereas Fair Value is often used for valuation purposes, particularly in the context of financial instruments.Question 4: What are the main components of the International Financial Reporting Standards (IFRS)?Answer 4: The main components of IFRS include the IFRS Standards, the International Accounting Standards (IAS), the Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC), and theStandards Advisory Council (SAC). These components provide a comprehensive set of rules and guidelines for the preparation and presentation of financial statements.Question 5: Describe the process of preparing a balance sheet.Answer 5: Preparing a balance sheet involves listing all of a company's assets, liabilities, and equity at a specific point in time. Assets are listed on the left side of the balance sheet and are categorized as current (short-term) or non-current (long-term). Liabilities are listed on the right side and are also categorized as current or non-current. Theequity section shows the owner's investment and retained earnings. The balance sheet must always balance, reflectingthe equation: Assets = Liabilities + Equity.Question 6: What is the role of an auditor in the financial reporting process?Answer 6: An auditor's role is to provide an independent assessment of a company's financial statements to ensure they are free from material misstatement and are presented fairly, in all material respects, in accordance with the applicable financial reporting framework, such as IFRS or Generally Accepted Accounting Principles (GAAP). The auditor's report provides assurance to stakeholders that the financial statements are reliable.Question 7: Explain the concept of "Conservatism" infinancial accounting.Answer 7: Conservatism is a principle in financial accounting that suggests that accountants should exercise caution when making estimates and judgments. It involves recognizing potential losses immediately but delaying the recognition of gains until they are realized. This principle helps to avoid overstatement of assets and income, thus providing a more prudent and cautious view of a company's financial position.Question 8: What is the difference between "Revenue Recognition" and "Matching Principle"?Answer 8: Revenue Recognition is the process of recognizing revenue in the accounting records when it is earned or realizable and has been measured reliably. The Matching Principle, on the other hand, is the accounting concept that requires expenses to be recognized in the same period as therevenues they helped to generate. This ensures that the financial statements reflect the actual performance of the company for a given period.Question 9: Describe the purpose of the "Going Concern" assumption in financial accounting.Answer 9: The Going Concern assumption is the basis for preparing financial statements under the accrual basis of accounting. It assumes that the business will continue to operate for the foreseeable future and that it is not in the process of liquidation or bankruptcy. This assumption allows accountants to spread the costs of assets over their useful lives and to recognize revenues and expenses when they are earned or incurred, rather than when cash is received or paid.Question 10: What is the "Materiality" concept in the context of financial statements?Answer 10: Materiality is a concept in financial accounting that refers to the significance of an item or event inrelation to the financial statements. Information is considered material if its omission or misstatement could influence the economic decisions of users taken on the basisof the financial statements. The assessment of materiality depends on the size and nature of the item, the nature of the financial statements, and the needs of the users.End of Exam。

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other payablestrade and other receivablestrade discounttrade discount and rebatetrade investmenttrade liabilitiestrademarktransaction costs (financial instruments) transanction in foreign currencytransfertransfer pricetransitional liability ( defined benefit plans) transitional provisiontreasury sharestrue and fair viewtrust activitiestrust fundtrusteesultimate redemption valueunderlyingunderlying financial instrumentunderlying primary financial instrument understandabilityunearned finance incomeunguaranteed residual valueunit of production methoduniting of interestsunquotesunrealized gainunrealized lossunrealized profitunused tax creditunusual itemupstream activitesupstream productupstream transactionsuseful lifevacation payvalid expectationvaluationvariable production overheadsventurervested employee benefitsvoting rightwarrantwarrantywarranty costswarranty provisionsweighted average cost formulasweighted average cost methodwelfare planwholly-owned subsidiarywithholding taxwork in progresswork performed by the enterprises and capitalised working capitalwrite backwrite downwrite offwrite-down investories on an item by item basis writeryield企业集团加速股利会计假设会计估计会计处理，会计核算会计收益会计期间会计政策会计利润会计处理应计权责发生制，应计制应计雇员费用应计负债累计摊销额累计汇兑差额累计损益累计带薪缺勤被购方购买方购买，收买，购并购买费用活跃市场实际汇率精算假设精算损益承诺福利的精算现值承诺退休福利的精算现值精算报告精算技术精算估价精算师追加的，额外的额外对价行政费用预收款，预付款加总，汇总，总计加总价值分配，分摊备抵，折让允许选用的处理方法摊销摊销方法摊销期摊余成本金额可收回金额，可补偿金额辅助费用年度报告，年报预期未来交易反稀释分配，分拨正常交易，公平交易要价评价，评估资产产权转让联营企业归属于批准报出可供出售的平均账面金额平均汇率收益与成本的平衡资产负债表负债法银行透支基本每股收益期初基准处理方法受益方最佳估计投标保函出价票据约束性销售协议董事会奖金，红利红股奖金计划借款协议借款费用自下而上测试分支机构经纪人佣金，经纪人业务企业合并购买式企业合并业务分部回购采购分部看涨期权，买入期权可赎回的可赎回债券（利率）上限资本资本法资本资产定价模型资本承诺资本投入资本利得资本保全资本交易资本化资本化发行资本化比率结转后期未利用的税款抵扣结转后期未利用的可抵扣（应税利润额的）亏损结转后期账面金额可抵扣（应税利润额的）亏损抵前现金收付实现制现金等价物现金流量现金流量风险现金流量表现金产出单元银行存款现金流入库存现金现金流出存单会计政策变更财务状况变动借记，计入首席执行官，行政总裁，总经理资产类别归类，分类清算所期末汇率可回收性收账费用并股合并合并实体合并经营成果合并和分立的建造合同参与合并的企业佣金承诺承诺费，承约费商品合同商品期货合同以商品为基础的合同普通股可比性不加控制的可比价格法比较期间带薪缺勤补偿，报酬复合金融工具计算机软件信用风险集中对价一致性合并资产负债表合并财务报表合并集团合并收益表合并并股合并程序固定回报率建造合同施工间接费用推定义务易耗品或有事项或有资产或有承诺或有利得或有负债或有损失或有租金或有可发行股合同，合约承包商合同义务合同条款合同权利注资，出资出资，提存金控制惯例转换期权转换权转换可转换可转换债券版权总部资产区间成本成本法购买成本，收买成本，购并成本处置成本销售成本存货成本人工成本采购成本销售成本销售成本法成本回收法成本节省成本加成合同成本加成法购买成本材料成本注册费用完工尚未发生的成本对应方贷记，贷项信用便利信用风险赊销期限债权人信用可靠度累积优先股股利累积优先股货币风险货币互换货币折算差额当期和预期获利能力流动资产现行成本现行成本法现行成本财务报表现行利率短期投资流动负债当期当期工资法当期服务成本当期税金缩减顾客信赖，顾客忠诚购买日，收买日，购并日出资日报告日评估日日常活动交易性证券债务拖欠债务性工具债务性证券债务-权益比率下跌可抵扣暂时性差异违约递延法递延酬劳递延酬劳安排递延汇兑损益递延收益递延付款递延付款条件递延收入递延所得税资产递延所得税负债递延所得税设定受益计划设定提存计划可比程度交付，交割，交货；送达活期存款明确承诺提取存款应折旧金额应折旧资产折旧折旧方法折旧率终止确认（某一金融工具）终止确认（某一金融工具）衍生金融工具衍生工具开发费用开发支出开发阶段稀释每股收益稀释稀释选择权稀释性潜在普通股余额递减折旧法直接影响直接增量费用直接投资直接人工直接发直接关系可直接归属的支出解脱，解除披露披露已终止经营终止经营折价，折扣，贴水折现率处置处置收入子公司的处置处置亏本销售分派，分配销售费用，分销费用股利收益应收股利股利率股利股利政策跟单信贷下游交易，下销交易收益每股收益，每股盈利获利能力经济利益经济寿命经济业绩生效日期实际利率法实际收益率消除嵌入衍生工具雇员福利雇员福利费用期末实体权益权益资本权益计酬福利权益计酬计划权益性金融工具权益性工具股份发行权益法权益性证券估计价值评价，估价资产负债表日后事项汇率外汇管制汇兑差额汇兑损失资产交换执行待执行合同行使日行使价格现有用途，现行用途预期增长率预期价值，预期价值法结转后期的支出费用经验调整失效，满期，终止满期日，终止日说明性注释勘探风险敞口除权展期外部客户消除消除债务采掘非常项目资产负债表表内收益表表内公允表述，公允列报公允价值真实反映费，手续费伙伴子公司先进先出法筹资费用筹资成本融资收益融资租赁为交易而持有的金融资产或负债金融资产财务预算财务担保金融机构金融工具财务权益金融负债财务或财政援助财务业绩财务政策财务状况财务审阅，财务审核财务权利财务报表财务结构财务支持财务年度财务年度年初至今基础筹资活动筹资安排筹资手段产成品确定承诺确定购买合同确定销售合同财政政策固定造价合同固定制造费用固定赎回价值浮动利率，浮动汇率（利率）下限强制性交易国外业务外币外币借款外币套期外币交易国外实体汇兑损益国外经营预计寿命饶让贷款远期合同框架特许权费受让人（接受特许权人）特许权费特许人（授出特许权人）精算估价周期全额支付重大差错注资政策注资风险代客持有资金追加费用未来经济利益期货合同利得一般行政费用（财务报表中）一般披露要求一般物价水平一般购买力法通用财务报表一般工资水平地区分部持续经营商誉政府援助政府补助政府采购与资产相关的政府补助与收益相关的政府补助账面总金额融资租赁投资总额销售毛利毛利指南标题总部的费用套期会计套期有效性被套期项目套期套期工具为交易而持有持有至到期的投资租购合同历史成本历史成本制度损坏责任转移协议控股公司主合同恶性通货膨胀恶性通货膨胀经济可辨认性可辨认资产资产和负债的认定认定，辨认不重要减值减值损失资产减值推算成本，假计成本估算利率奖励租赁起始日发生率收益收益法来自联营企业的收益收益表收益表负债法所得税所得税资产所得税法所得税负债产生收益的资产（承租人）增量借款利率增量股份豁免条款间接法单个资产，个别资产单个负债，个别负债初始账面价值（终止经营的）初始披露事项初始计量初始确认保险合同保险费承保人无形资产（雇员福利计划的）利息成本合营企业中的权益利息收益附息或不附息的负债与准备利率上限利率上下限组合利率下限租约中的内含利率利率风险利率互换本金剥离中期财务报告中期内部管理结构内部组织结构内部利润内部报告分部自创商誉国际会计准则国际会计准则委员会集团内部交易存货投资活动投资企业投资投资收益投资业绩投资性房地产投资性证券投资税款抵减合营中的投资者非自愿清算股票发行已发行股本项目共同控制共同拥有合营产品合营企业合营活动合营协议共同控制资产共同控制实体共同控制景扬管辖区域，管辖范围人工租赁租赁期法律顾问律师费用法律实体法定兼并法定义务法定执行权贷款人出借方回报承租人出租人信用证平均收益率杠杆租赁负债负债法许可证许可证费，执照费许可证受让人许可协议许可证让予人人寿保险企业后进先出法逐项报告格式单列项目清算流动性流动性风险。

Barriers to developing one universally accept set of financial reporting standard：1. Different standard-setting bodies and the regulatory authorities of different countries can and do disagree on the best treatment of a particular item or issue.2. Political pressures that regulatory bodies face from business groups and others who will be affected by changes in reporting stan dards.范文范例参考指导范文范例 参考指导IASB conceptual frameworkFundamental principles for preparing F/S: AA CC FG MN R 1. Going concern basis2. Accrual basis of accounting3. Fair presentation4. Consistency5. Materiality ：free of misstatements or omissions ，重大性，重大的才是相关的6. Comparative information7. Aggregation ：Aggregation of similar items and separation of dissimilar items.8.No offsetting，不允许相互抵消9.Reporting frequency：Coherent financial reporting framework：1. Transparency； 2. Comprehensiveness； 3. ConsistencyBarriers to creating a coherent financial reporting framework：1.Valuation；2.Standard setting： "principles-based" approach （IFRS）； "rules-based" approach （GAAP）；"objectives-oriented" approach；3.Measurement： "asset/liability" approach； "revenue/expense" approach；范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导The statement of changes in equity 范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导Cash Flow Statement — Memorizing TipsLiability：+ Δ + (ending – beginning) Assets： - Δ - (ending – beginning) Cash inflow: +Cash outflow: -范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导范文范例参考指导例：范文范例参考指导范文范例参考指导范文范例参考指导●Capitalize or Expense: capitalized today will be expensed in the future●Capitalized expenditures are classified as CFI. Expensed expenditures are classified as CFO●要理解：对比expensing的话，capitalizing会使assets更高，equity更高，income volatility更低，第一年的NI更高（因为没有费用），后几年的NI更低（因为费用摊到后面），CFO更高、CFI更低（因为capitalizing是CFI流出，expenditure是CFO流出），总现金流是不变的。

■AAbility / 自己株式の払込剰余金Account / 勘定科目（勘定）Account Analysis /勘定科目分析Accounting / 会計Accounting Period / 会計期間Accounting Principles / 会計原則Accounting System /会計システムAccounts Payable / 買掛金Accounts Receivable / 売掛金Accumulated Depreciation / 減価償却累計額Accelerated Depreciation Method / 加速度的償却法Accumulated Depreciation / 減価償却累計額Accounts Payable Ledger / 買掛金元帳Accrual Basis / 発生主義Accrued Expenses / 未払費用Accrued Revenues / 未収収益Accounting Principles / 会計基準Accrual Basis Accounting / 発生主義会計Accelerated / 加速度的Activity / 活動量Accumulate / 累積するAccounting Entities / 会計実体Accrued Pension Cost / 未払年金費用Accrued Pension Expense / 未払年金費用Accrued / Prepaid Pension Cost / 未払／前払年金費用Accumulated Depreciation / 減価償却累計額Accumulation Benefit Obligation / 累積給付債務Actual Return / 実際の運用益Actual Return on Plan Assets / 年金資産の実際運用益Actuarial Present Value / 年金数理計算による現在価値Actuary / 年金数理士Acquisition / 取得Acquisition Date / 取得日Accountings Changes / 会計上の変更Adjusted Trial Balance / 修正後残高試算表Adjusting Entry / 決算整理仕訳Adjustment / 決算整理Advertising Expense / 広告宣伝費Add / 加算Additions / 受入Administrative Expenses / 一般管理費Additional Paid-in Capital / 資本剰余金Additional Minimum Liability / 追加最小負債Adjusted Trial Balance / 決算整理後試算表Adjustment, Amendment / 修正Additional Paid-in Capital – Common Stock / 普通株式の払込剰余金Adjusted Retroactively / 遡及的修正Additional Paid-in Capital-shock Options Outstanding / 払込剰余金–未行使株式購入選択権Affiliated Group / 関連会社グループAging / 年齢調べAllowance for Uncollectible Accounts / 貸倒引当金Allocation / 配分American Institute of Certified Public Accountants / 米国公認会計士協会Amortization Expense / 償却費Amortization / 償却Amortization of Prior Service Cost / 過去勤務原価の償却Amortize / 償却するAmortized Cost / 償却後のコストAnnual Report / 年次報告書Annual / 年間のAnnuity Due (Annuity in Advance) / 期首（先払い）年金Annual Payments / 毎月の支払額Appropriated Retained Earnings / 優先株式の払込剰余金Appropriated Retained Earnings / 処分済利益剰余金Arm’s Length Transaction / 公正な取引Assets / 資産Asset Gain Deferred / 資産運用益の繰延At Contract Completion / 工事完成時点Audit / 監査Average unit cost / 総平均単価Average Cost / 平均単価Average Method / 平均法Average Rate of Return on Plan Assets / 年金資産の運用益の平均利率Average Remaining Service period / 平均残存勤務期間Available-for-Sale Securities / その他の（売却可能な）有価証券Average Market Price / 平均市場価格■BBalance Sheet / 貸借対照表Bankruptcy / 倒産Bad Debt Expense / 貸倒損失（貸倒引当金繰入額）Bank Reconciliation Schedule / 銀行勘定調整表Bank Statement / 銀行残高証明書Bankruptcy / 破産Basic Earnings Per Share / 基本的一株当たり利益Base-Year Cost / 基準年度ベースの価格による原価Bargain Purchase Option / 割安価格でのリース資産購入選択権Beginning Inventory / 期首棚卸資産Beginning of Year / 期首Beginning Balance / 期首残高Benefits / 給付金の支払いBeginning Balance of Retained Earnings Originally Reported / 修正前の期首残高Beneficiary / 保険金受取人Billings / 請求Billings on Long-Term Contracts / 長期請求契約の請求Bookkeeping / 簿記Buy, Purchase / 購入Bonds Payable / 社債Bond Discount / 社債のディスカウント（社債発行差金）Bond Premium / 社債のプレミアム（社債発行差金）Bond Investment / 投資社債Bonds / 社債Book Value / 簿価Break-Even Point / 損益分岐点Budget / 予算Buy, Purchase / 購入Buy, Purchase / 購入Business Combinations / 企業結合■CCarry Back / 繰戻Carry Forward / 繰延Cash / 現金Cash Ledger / 現金元帳Cash Payment / 支払Cash Receipt / 入金Cash Basis / 現金主義Cash Basis Accounting / 現金主義会計Capital Budget / 資本予算Capital Expenditures / 資本的支出Capital Stock / 資本金Capitalize / 資産計上Carrying Amount, Book Value / 簿価Cash Budget / 資金予算Cash Dividend / 現金配当Cash Equivalents / 現金等価物Cash Inflows / 資金の流入Cash Outflows / 資金の流出Carrying Value, Book Value / 簿価Capital Lease / キャピタルリースCash Dividends / 現金配当Capital Structure / 資本構成Cash Collection / 現金の回収Ceiling / 上限Chart of Accounts / 勘定科目表Changes in Accounting Estimates / 会計上の見積もりの変更Change in Reporting Entity / 報告主体の変更Changes in Accounting Principle / 会計処理の変更Claims / 請求権Closing / 締切Common Stock / 資本金Company / 会社Compensation / 報酬Composed Interest / 複利Consistency / 継続性Contra account / 相殺勘定Contribution Margin / 貢献利益Controller / コントローラーConversion Costs / 加工費Convertible Bonds / 転換社債Cost Accounting / 原価計算Cost Allocation / 原価配賦Cost of Goods Sold / 売上原価Cost / 取得原価Cost Center / コストセンターCost of Capital / 資本コストCost of Goods Available for Sale / 販売可能商品の原価Cost of Goods Sold / 売上原価Conservatism / 保守主義Cost, Acquisition Cost / 取得原価Cost-Volume-Profit / CVP分析Copyright / 著作権Compensated Absences / 有給休暇Compensation / 補償・報酬Contingencies / 偶発事象Contingent Liabilities / 偶発債務Compounding Feature, Compound Interest / 複利Contract Rate / 契約利率Contributions / 資金の払込みCollection / 回収Contingent Rentals / 偶発賃貸料Contract / 契約Collectibility / 回収の可能性Common Stockholder / 普通株式Compensation Expense / 報酬費Contra Stockholders’ Equity Items / 株主持分のマイナス勘定Contributed Capital / 拠出資本Conversation / 転換Convertible Preferred Stock / 転換優先株Cost Method / 原価法Commercial Paper / コマーシャルペーパーContra Account / マイナス勘定Convertible Bonds / 転換社債Consideration / 対価Consolidations / 連結Cost of Registering and Issuing Equity Securities / 株式の登録および発行にかかる費用Cost of the Investment / 投資額Consolidated Financial Statements / 連結財務諸表Consolidated Balance Sheet / 連結貸借対照表Comparative Financial Statements / 比較財務諸表Common Shares Outstanding / 発行済普通株式数Converted / 転換されたCompleted-Contract Method / 工事完成基準Consigned Goods / 委託販売Consignee / 受託者Consignment / 委託販売Consignment Sales Revenue / 委託販売収益Consignor / 委託者Construction Revenue / 建設収益Construction in Expenses / 建設費用Contract Price / 契約価額Costs to Date / 累計原価Construction in Progress / 建設仮勘定Credit / 貸方Credit Balance / 貸方残Current Assets / 流動資産Current Liabilities / 流動負債Current Year / 当年度Current Year Cost / 期末ベースの価格による原価Cumulavive / 累積的Cumulative Effect of a Change in Accounting Principle / 会計処理の変更による累積的影響額Customer / 顧客・得意先Cumulative Unrecognized Net Loss or Gain / 累積未計上損失額または利益額Current Assets / 流動資産Current Cost / 現在原価Current Liabilities / 流動負債Current Period / 当期Current Tax Liability / 当期税負債Cumulative Preferred Stock / 累積優先株Current Portion / 当期分Cumulative Effect of a Change in Accounting Principle / 会計処理の変更による累積的影響額Current Activity / 当期の活動量■DDate / 日付Damages / 損害賠償Debit / 借方Decrease / 減少Decision Making / 意思決定Depreciation / 減価償却Debit Balance / 借方残Denominator / 分母Depletion / 減耗償却Deposit / 預入Deposits in transit / 未達預金Depreciation Expense / 減価償却費Delivery / 引き渡すDepreciation Method / 減価償却の方法Deferred Pension Cost / 繰延年金費用Defined Benefit Pension Plan / 給付金建年金費用Deficiency / 欠陥Dealer / 卸業者Defer / 繰延べDeferred Taxes / 税効果会計Deferred Tax Liability / 繰延税負債Deduct / 控除するDeductions / 所得控除Deferred / 繰延べるDeferred Compensation Expense / 繰延報酬費Debt Securities / 債券Delivering / 発送Deferred Portion / 繰延分Denominator / 分母Deferred Installment Gross Profit / 繰延割賦売上利益Determinable / 分かっている・決定可能であるDeferred Tax Asset / 繰延税資産Differences / 差異Direct Costs / 直接費Direct-Labor Costs / 直接労務費Direct-Material Costs / 直接材料費Direct Financing Lease / 直接金融型リースDisbursement / 支払Disclosure / 開示Discount Rate / 割引率Discontinued Operations / 非継続事業項目Disposal Date / 処分日Discount / ディスカウントDiscount Issue / ディスカウント発行（割引発行）Dividends / 配当金Dividend Income / 配当利益Dividends Payable / 未払配当金Direct Approach / 直接法Direct Control / 直接支配Direct Cost / 直接費Differential / 差額Diluted Basis Earnings Per Share / 希薄化後一株あたり利益Dilutive / 希薄性のあるDiscontinued Operations / 非継続事業項目Discount on Note Payable / 借入金のディスカウントDiscount on Note Receivable / 貸付金のディスカウントDouble-Entry Bookkeeping / 複式簿記Double-Declining Balance / 二倍定率法Dollar Value LIFO / ドル価値後入先出法Double Declining Balance Method / 二倍定率法Due / 満期During Construction / 工事の間■EEarning Per Share / 一株当たりの利益Economic Value Added / 経済的付加価値Effective Interest Method / 実効利息法Effective Rate / 実効利子率Efficiency Variance / 能率差異Eliminating Entry / 消去仕訳Employees / 従業員Employee / 従業員Employer / 雇用主Ending Balance / 期末残高Ending Inventory / 期末棚卸資産End of Year / 期末Entity / 実体Equipment / 設備Equity / 株式Equity financing / 株式発行による資本調達Equity Method / 持分法Equivalent / 等しいEquivalent Units / 換算量Error Correction / 過年度損益項目Estate Tax / 相続税Estimated Gain / 見積利益Estimated Tax Payments / 予定納税Estimated Loss / 見積損失Estimate / 見積るEstimated Warranty Expense / 製品保証費Estimated Cost to Complete / 工事完成までの見積原価Estimated Profit / 見積利益Expected Return / 予想運用益Excess / 超過分Exclusions / 非課税Executory Cost / 履行費用Exercise Date / 行使する日Expected Cost / 予定原価Expected Useful Life 予想耐用年数Expenditures / 支出Expenses / 費用Extraordinary Items / 特別損益項目Exercise / 行使Exercise Price / 権利行使価格Expected Profit / 予想利益■FFace Value / 額面Fair Value of Plan Assets / 年金資産の公正価値Fair Market Value of Leased Assets / リース資産の公正市場価格Fair Market Value / 公正市場価格Face Value of Bonds / 社債の額面Fair Value / 時価Face Value, Par / 額面Face Value, Face Amount / 額面Favorable Expense Variance / 有利費用差異Free Rent / 賃貸料無料Financial Accounting /財務会計Financial Budget / 財務予算Financial Institutions / 金融機関Financial statements / 財務諸表Financial Position / 財政状態Financing Activities / 財務活動Finished goods / 完成品First-in, First-out : FIFO / 先入先出法Fiscal year / 会計年度Fixed Assets / 固定資産Fixed Cost / 固定費Flexible Budget / 変動予算Floor / 下限Foreign Currency Transactions / 外貨建取引Foreign Currency Transaction Gain / 為替差益Foreign Currency Transaction Loss / 為替差損For a Given Accounting Period / 一会計年度Foreign Currency Losses / 為替差損Foreign Tax Credit / 外国税額控除Freight-in / 仕入運賃Freight-out / 販売運賃Freight / 運賃Future Value / 将来価値Future Value of an Amount / 現在の一定額の将来価値Future Value oh an Ordinary Annuity / 期末年金の将来価値Future Deductible / 将来控除Future Taxable / 将来課税■GGain / 利益Gain and Loss from Sale of Equipment / 設備の売却損益Gain or Loss / 利益または損失Gain on Equity Securities / 持分有価証券益Gain on sale of plant / 固定資産売却益Generally Accepted Accounting Principles (GAAP) / 一般に公正妥当と認められた会計原則General Ledger / 総勘定元帳Gift Tax / 贈与税Goods / 商品Goods Available for Sale / 販売可能な商品原価Goodwill / 営業権Gross Income / 総所得Gross Margin / 売上総利益Gross Profit / 総利益法Gross Profit Percentage / 総利益率Gross Sales / 総売上高Grant Date / 付与日Gross Profit realized on Installment / 割賦実現売上利益Guarantee / 保証するGuaranteed Residual Value / 保証残高価値■HHeld-to-Maturity Securities / 償還まで保有する債券Highly Liquid / 流動性が高いHistrical cost / 取得原価■I“If Converted”Method / 転換仮定方式Improvement / 改良Implicit Interest Rate / リース契約利子率Imprest system / 定額前渡システムIncentives / インセンティブIncome manipulation / 利益操作Income Statement / 損益計算書Income summary account / 損益勘定Income Tax / 所得税Increase / 増加Indirect costs / 間接費Indirect Manufacturing Costs / 製造間接費Insurance Expense / 支払保険料Intangible assets / 無形資産Interest / 利息Interest Expense / 支払利息Interest Revenue / 受取利息Interim Financial Statements / 中間財務諸表Invest Money / 投資Inventory / 棚卸資産Inventory Turnover / 在庫回転率Investment Center / 投資センターInvestments / 投資Invoice / 請求書Inventory Cost / 棚卸資産の取得原価Inventory Valuation Methods / 棚卸資産の評価方法Intangible Asset / 無形固定資産Income Taxes Payable / 未払法人税Income Tax / 法人税Income before Income Taxes / 税引前当期純利益Interest Payable / 未払利息Interest Receivable / 未収利息Income from Continuing Operations / 継続事業利益Intangible Assets / 無形固定資産Inventoriable Costs / 棚卸原価Infrequent in Occurrence / 発生の頻度が低いInsurance/ 保険Inventory Valuation / 棚卸資産の評価方法Interest Payment Date / 利払日Investor / 投資家Initiation / 開始Interest on Projected Benefit Obligation / 予測給付債務の利息Inception / 開始Interest Rate / 利子率Interest Income / 利息収入Income from Investment / 投資利益Intent / 意志Investment Cost / 投資コストInvesting Activities / 投資活動Indirect Control / 間接支配Investment / 投資Intercompany / 連結会社間Intercompany Transactions / 連結会社間取引Investment in Stock 株式投資Income from Continuing Operations / 継続事業利益Income Tax Rate / 法人税率Installment Accounts Receivable / 割賦売掛金Installment Cost of Goods Sold / 割賦売上原価Installment Sales / 割賦販売Installation / 取り付け費Incremental Borrowing Rate / 限界借入利子率Issue Date / 発行日Issue Price / 発行価額Issuer / 発行者Issue, Issuance / 発行Issuing Stock / 株式の発行■JJob-order Costing / 個別原価計算Joint Costs / 結合原価Joint Products / 連産品Journal / 仕訳帳Journal Entry / 仕訳Just-in-time Production System / ジャストインタイム生産システム■KKey Performance Indicators / 重要業績指標■LLabor Time Tickets / 作業時間票Land / 土地Last-in, First-out : LIFO / 後入先出法Layers / 増加額Lawsuit,Litigation / 訴訟Ledger / 元帳Lend Money / 融資Less / 減算Lease / リースLease Bonus / リースボーナスLease Obligation / リース負債Lease Term / リース期間Lease Asset / リース資産Leasehold Improvements / リース物件改良費Lessee / 賃借人Lessor / 賃貸人Lease Receivable / 未収賃貸料Leased Equipment / 貸出し設備Liabilities / 負債Liability from Litigation / 訴訟による負債Liability / 負債Life Insurance Premium Income / 支払生命保険料Liability for Compensated Absence / 有給休暇引当金Loan / 貸付金Local Currency / 現地通貨Long-Term Construction Contracts / 長期請負工事Long-Term Investments / 長期投資Long-Term liabilities / 固定負債Loss on abandonment of equipment / 備品廃棄損Loss on Disposal of Discontinued Division / 非継続事業の処分で生じた損失Loss/Gain on Foreign Currency Exchange / 為替差損益Loss on sale of plant / 固定資産売却損Loss from Early Extinguishment of Bond / 社債の早期償還の損失Loss on Disposal / 処分による損失Loss Contingency / 偶発損失Loss from Litigation / 訴訟による損失Loss / 損失Loss on Equity Securities / 持分有価証券損Loss/Gain on Sale of Fixed Assets / 固定資産売却損益Loss from Operations of Discontinued Division / 非継続事業の営業から生じた損失Lower of Cost or Market / 低価法■MMachine / 機械Management / 経営Managerial Accounting / 管理会計Manufacturer / 製造業Margin of Safety / 安全余裕率Marginal Cost / 限界利益Market Value / 時価Market Rate / 市場利子率Market-Related Value / 市場関連価格Markdowns / 値下Markups / 値上Matching principle / 対応の原則Maturity Date / 満期Maturity Value / 満期額Manufacturer / 製造会社Market Price, Market Value / 市場価格Maturity / 満期Merchandise / 商品Method / 方法Measurement Date / 測定日Medical Expense / 医療費Merger / 吸収合併Minimum Lease Payments / 最低リース支払額Minority Interest / 少数株式持分Moving-Average / 移動平均法Moving Expense / 転勤費用Multiple-Step Income statement / 区分損益計算書Municipal Bond Interest Income / 地方債利息収入■NNet balance / 正味残高Net Book Value / 簿価Net Income / 当期純利益Net Loss / 当期純損失Net of Tax / 税引後Net-present-value Method / 正味現在価値法Net Realizable Value / 正味実現可能価額Net sales / 純売上高Net Unrealized Gain and Loss / 未実現利益（損失）Net Cash Flows / 純資金収支額Noncurrent Liabilities / 固定負債Normal Profit / 正常利益Nonphysical / 形のないNo Important Uncertainties / 重要な不確実性がないNonrefundable / 払戻しにならないNormal Selling Price / 通常の売値Noncurrent Assets / 固定資産Nonconvertible / 転換不可能Noncash Transaction / 現金以外の取引Noninterest-Bearing 無利息No par value / 無額面Notes / 借入・貸付の証明書Notes Payable / 借入金Notes Receivable / 貸付金Not sufficient funds checks / 不渡り小切手Number of Units / 個数Numerator / 分子■OObligation / 債務Officer / 会社の役員Officer’s Salaries / 役員報酬On Account / 掛取引One Year Rule / 一年基準On Credit / 信用取引Organizational Expenditure / 創立費Operating Results / 経営成績Opening inventory / 期首在庫Operating Cycle Rule / 正常営業循環基準Operating Expenses / 営業費用Operating Income / 営業利益Operating Lease / オペレーティングリースOperating Results / 経営成績Operating cycle / 営業サイクルOption Price / 購入選択権の価格Option Shares / 購入選択権の株数Operation Activities / 営業活動Opportunity Cost / 機会原価Organization costs / 創立費Original Issuance / 株式の発行時Other Expenses / 営業外費用Other Revenues / 営業外収益Outstanding checks / 未決済小切手Outstanding deposits / 未達預金Outstanding Stock / 流通している株式Outstanding / 流通、発行済Overstated / 過大計上Owners / 所有者■PPaid / 支払ったPar / 額面Parent company / 親会社Par Issue / 額面発行Participating Preferred Stock / 参加優先株Par Value, Face Value / 額面Par Value Method / 額面法Patent / 特許権Pension / 年金Pension Cost / 年金原価Pension Expense / 年金費用Pension Fund / 年金基金Pension Plan / 年金制度Percentage-of-Completion / 工事進行基準Percent of completion / 完成度合Period / 期間Periodic inventory system / 棚卸計算法Perpetual inventory system / 継続記録法Permanent Differences / 永久的差異Petty cash / 小口現金Phase-out Period / 段階的除去期間Physical inventory count / 実地棚卸Plan Assets, Pension Assets / 年金資産Plug / 差額Point-in-time / 一定時点Pooling Accounting Method, Pooling of Interests / 持分プーリング法Portion of Gain Recognized / 一部利益を認識するPosting / 転記Preferential Rights / 優先的な権利Preferred Dividends / 優先株式配当金Preferred Stock / 優先株式Preferred Stockholder / 優先株主Premium / 社債発行差額Premium Issue / 割増発行Prepaid Expenses / 前払費用Prepaid Rent / 前払賃貸料Present Value / 現在価値Present Value of a Future Amount / 将来の一定額の現在価値Present Value of an Annuity Due / 期首年金の現在価値Present Value of an Ordinary Annuity / 期末年金の現在価値Pretax Financial (Book) Income / 税引前利益Principal / 元本Prior Service Cost / 過去勤務原価Probable / 発生の可能性が高いProceeds / 現金受取額Process Costing / 総合原価計算Producing / 生産Product Costs / 製品コストProductive Output / 生産高比例法Product Warranty / 製品保証Profit / 利益Profit Center / 利益センターProfit Plan / 利益計画Profit Recognition / 利益認識Profit Recognized in Previous Periods / 前期までに認識した利益Pro Forma Amounts / 仮の金額Projected Benefit Obligation / 予測給付債務Property / 資産Property, Plant, and Equipment / 有形固定資産Prospectively / 将来的にPromissory notes / 約束手形Purchase Accounting Method / パーチェス法Purchase allowances / 仕入値引Purchase discounts / 仕入割引Purchase Ledger / 仕入元帳Purchase Price / 購入代価Purchase returns / 仕入戻しPurchases / 仕入■QQuarterly Statements / 四半期報告書Quantity Variance / 数量差異■RRange / 範囲Ratio / 比率Raw materials / 材料Real Property Tax / 固定資産税Realization / 実現Realization Principle / 実現主義Realized Loss / 実現損失Realized Profit / 実現利益Reasonably Estimable / 合理的に見積れるReasonably Possible / 可能性があるReceived / 受け取ったRecognition of Sales / 売上の認識Recognize / 認識するRecord / 記入するRefundable / 払戻しになるRemaining Lease Term / 残余リース期間Remote / 可能性がほとんどないRent / 家賃Rent Expense / 支払家賃Rent Payable / 未払家賃Rent Receivable / 未収家賃Rent Revenue / 受取家賃Replacement Cost / 再調達原価Repurchase / 買戻しResidual Value / 残存価値Resold / 再売却Resources 資源Responsibility Center / 責任センターRestate / 修正Results of Operations / 経営成績Retained Earnings / 利益剰余金Retail inventory method / 売価還元法Return on Investment / 投下資本利益率Retroactive Effect / 遡及的影響Revenue Expenditures / 収益的支出Revenues / 収益Reversing entries / 反対仕訳Royalties / ロイヤリティ■SSalaries Expense / 給料Salaries Payable / 未払給料Sales / 売上Sales allowances / 売上値引Sales Budget / 売上予算Sales Commission / 販売手数料Sales discount / 売上割引Sales Forecast / 売上予測Sale-Leaseback / セールリースバックSales Ledger / 売上元帳Sales returns / 売上戻りSales Transaction / 商品売買Sales-Type-Lease / 販売型リースSalvage Value / 残存価額Scrap value / 残存価額Security / 有価証券Security Deposits / 保証金Self-correcting errors / 自動修正される誤謬Sell at par / 額面発行Seller-Lessee / 売主-賃借人Selling Cost / 販売に要するコストSelling Expenses / 販売費Selling Price / 販売価額Serial Bonds / 連続償還社債Service Cost / 勤務原価Service life / 耐用年数Service Period / サービス期間Service Revenue / サービス収益Settle / 解決するSettlement Date / 決済日Settlement Rate / 決済利率Short-Term / 短期Sick Pay / 病気中の賃金の支払いSignificant Influence / 重要な影響力Single interest / 単利Single-Step Income Statement / 無区分式損益計算書Solely for Cash / 現金取引Sold / 販売したSolvency / 支払能力Special Accounts / 特殊勘定Specific Identification / 個別法Spot Rate / 当日為替レートStandard Cost / 標準原価Stated Rate / 表面利率Statement of Cash Flows / キャッシュフロー計算書Statement of Retained Earnings / 利益剰余金計算書Step-down Method / 階梯式配賦法Stock / 株式Stock Dividends / 株式配当Stock Options / 株式購入選択権Stock Splits / 株式分割Stockholder / 株主Stockholders’ Equity / 資本Straight-Line / 定額法Straight-Line Method / 定額法Subsidiary Company / 子会社Subsidiary Ledger / 補助元帳Sum-of-the-Years’ Digits / 級数法Sunk Cost / 埋没原価■TT-account T-account / Ｔ勘定Tangible Assets / 有形固定資産Tax / 税金Taxable Income / 課税所得Tax Computation / 税額計算Tax Credits / 税額控除Tax Expense Current / 当期法人税Tax Expense Deferred / 繰延法人税Tax Rate / 税率Temporary Differences / 一時的差異Term Bonds / 一括償還社債Testing / 試用運転費Third Party / 第三者Time Value of Money / 貨幣の時間価値Time Value of Money Tables / 貨幣の時間価値表Title / 所有権Total / 合計Total Assets / 資産合計Total Costs / 総原価Total Current Assets / 流動資産合計Total Current Liabilities / 流動負債合計Total Expect Costs, Total Estimated Costs / 見積総原価Total Expenses / 費用合計Total Liabilities / 総負債額Total Liabilities and Stockholders’ Equity / 負債及び資本合計Total Revenues / 収益合計Total Stockholders’ Equity / 資本合計To the Extent Possible / 可能な限りTrade discount / 業者割引Trademark / 商標権Trading Securities / 短期的な売買を想定する有価証券Transaction / 取引Transfer / 移転Transfer of the Title / 所有権の移転Transportation Fringes / 通勤手当Transportation in / 引取運賃Treasury Bills / 米国財務省短期証券Treasury Stock / 自己株式“Treasury Stock”Method / 自己株式方式Trial Balance / 試算表■UUnadjusted Trial Balance / 修正前残高試算表Unappropriated Retained Earnings / 未処分利益剰余金Uncollectible accounts / 回収不能債権Unearned Interest / 未経過利息Unearned Profit, Deferred Gain, Unearned Gain / 前受利益Unearned Rent / 前受家賃Unearned Rent Revenue / 前受家賃Unearned Revenues / 前受収益Unemployment Compensation / 失業保険Unfavorable Expense Variance / 不利費用差異Unguaranteed Residual Value / 無保証残存価値Unit Cost / 単価Unrealized Loss on Equity Securities / 持分有価証券未実現損Unrealized Profit / 未実現利益Unusual in Nature / 性質が異常Unusual or Infrequent Items / 性質が異常または発生の頻度が低い項目Usage methods / 生産高比例法Useful Life / 耐用年数■VValuation / 評価Valuation Account / 評価勘定Valuation Method / 評価方法Variable Budget / 変動予算Variable Cost / 変動費Variables / 変数Variances / 差異Voucher / 証憑■WWarehousing / 倉庫代Warrant / 新株引受権、ワラントWarranty Liability / 製品保証引当金Weighted Average / 加重平均Weighted-Average / 総平均法Withdrawals / 引出Work-in-process / 仕掛品Work Sheet / 精算表Write Off / 償却するｂあ行IFRS・英文会計税務用語●IASC財団IASC Foundation●IRSThe Internal Revenue Service●預け金deposits paid●圧縮記帳deferred tax reserves / reduction entry●圧縮記帳積立金reserve for reduction entry●アドプションadoption●アメリカ合衆国内国歳入庁IRSThe Internal Revenue Service ●売上割戻引当金provision for sales rebates●一時所得occasional income●移動平均法moving-average method●医療費控除medical deduction●印鑑登録証明書certificate of registered seal●印紙税stamp tax●青色申告の承認申請書application for filling form tax returns ●イファースIFRSs●受取手形notes receivable●受取配当金dividends income●受取利息interest income●売上計上モレunderstatement of sales margin, currently taxable●売上計上モレ認容understatement of sales margin, currently taxable in the previous year, currently deductible●売上原価cost of sales●売上債権の増減額decrease (increase) in notes and accounts receivable-trade●売掛金accounts receivable-trade●営業活動によるキャッシュ・フローnet cash provided by (used in) operating activities●営業債権trade receivables●営業債務trade payables●親会社a parent company●親会社株式stocks of parent companyか行IFRS・英文会計税務用語●買掛金accounts payable-trade●会員権membership●開業費business commencement expenses●外形標準課税size-based taxation●会計上の見積もりaccounting estimates●会計方針accounting policies●外国為替レート変動の影響The Effects of Changes in Foreign Exchange Rates●外国税額控除foreign tax credit●解釈指針interpretation●解釈指針委員会SIC : Standing Interpretations Committee●開発費償却amortization of development expenses●加算to add to taxable income●貸倒引当金allowance for doubtful accounts●貸倒引当金繰入超過額excess allowance for doubtful accounts●貸倒引当金戻入額reversal of allowance for doubtful accounts●貸倒損失bad debt loss●カスタマー・ロイヤルティ・プログラムCustomer Loyalty Programmers●課税所得taxable income●課税取引taxable transactions●合併差益merger gain●合併法人the surviving company●可能性が高いprobable●株券share certificates●株式会社kabushikigaisha (joint-stock corporation)●株式交付費stock issuance cost●株式報酬Share-based Payment●株主資本shareholders' equity●株主名簿register of shareholders●借入費用Borrowing Costs●仮受消費税等suspense receipt of consumption taxes●仮払金suspense payments●仮払経理tentative payment based on estimated amount●為替換算調整勘定foreign currency translation adjustment●簡易課税制度simplified tax system●関係会社売掛金accounts receivable from subsidiaries and affiliates-trade●関係会社株式stocks of subsidiaries and affiliates●関係会社短期借入金short-term loans payable to subsidiaries and affiliates●関係会社長期借入金long-term loans payable to subsidiaries and affiliates●関連会社affiliated companies●関連会社に対する投資Investments in Associates●関連当事者についての開示Related Party Disclosures●機械及び装置machinery and equipment●企業会計基準委員会ASBJ（Accounting Standards Board of Japan）●企業結合Business Combinations●基準諮問会議The Standards Advisory Council●規則主義rules-based●基礎控除basis deduction●寄附金控除contribution deduction●キャッシュ・フロー計算書statement of cash flows●給与支払事務所等の開始等届出書tax report for commencement of payroll●給与所得employment income●給与所得控除employment income deduction●教育訓練費の税額控除tax credit for staff training expenses●共同支配企業Jointly Controlled Entities●共同支配投資企業による非貨幣性資産の拠出Non-Monetary Contributions by Ventures ●銀行勘定調整表bank reconciliation●均等割equalization tax●勤労学生控除working student deduction●金融資産financial assets●金融商品financial instruments●金融商品に関する開示の改善Improving Disclosures about Financial Instruments●金融負債financial liabilities●偶発資産contingent assets●偶発債務contingent liabilities●組込デリバティブEmbedded Derivatives●組込デリバティブの再査定Reassessment of Embedded Derivatives●区（市町村）民税ward (municipal) tax●区（市町村）民税ward (municipal) inhabitant tax●繰延税金資産deferred income tax assets●繰延税金資産deferred income tax liabilities●繰延資産deferred assets●繰延ヘッジ損益deferred gains or losses on hedges●継続関与continuing involvement●継続企業going concern●契約にリースが含まれているか否かの判断Determining whether an Arrangement contains a Lease●原価差異cost variance●減価償却資産の償却方法の届出書application for depreciation method of depreciable fixed assets●減価償却累計額accumulated depreciation●現金及び現金同等物cash and cash equivalents●現金主義cash basis●現在価値present value●現在原価current cost / replacement cost●健康保険health insurance●健康保険・厚生年金保険の新規適用届report of the new application for health insurance / welfare pension insurance●健康保険・厚生年金保険の被保険者資格取得届report of insured person for health insurance / welfare pension●現在の債務present obligation●原材料raw materials●源泉所得税の納期の特例の承認に関する申請書application for payment of withholding income tax on a semiannual●源泉所得税の納付書payment slip for withholding income tax●源泉徴収義務obligation to withholding income tax●源泉徴収義務者an employer who is obliged to withholding income tax●源泉徴収対象to be subject to withholding income tax●原則主義principles-based●減損impairment●現物出資contribution in kind●交際費損金不算入額entertainment expenses, not deductible (excess entertainment expenses) ●工事契約Construction Contracts●厚生年金保険料welfare insurance premium●構築物structures●公的年金控除額deduction for government pensions●後発事象Events After the Reporting Period●鉱物資源の探査及び評価Exploration for and Evaluation of Mineral Resources●顧客からの資産の移転Transfers of Assets from Customers●国外源泉所得foreign source income●国際会計基準委員会（IASC）財団The International Accounting Standards Committee Foundation●国際会計基準審議会IASB : International Accounting Standards Board●国際財務報告解釈指針委員会IFRIC : International Financial Reporting Standards●国際財務報告基準IFRSs : International Financial Reporting Interpretations Committee●国際財務報告基準の初度適用First-time Adoption of International Financial Reporting Standards●国内源泉所得domestic source income●固定資産除却損loss on retirement of noncurrent assets●固定資産税fixed assets tax●固定資産廃棄損loss on abandonment of noncurrent assets●固定資産売却損loss on sales and retirement of noncurrent assets●固定負債noncurrent liabilities●個別法specific identification method●雇用保険料employee insurance premium●コンバージェンスconvergenceさ行IFRS・英文会計税務用語●財産目録Breakdown of assets and liabilities●財政状態計算書statement of financial position●最終仕入原価法most recent purchase method●財務諸表の作成及び表示に関する概念フレームワーク。

P2. Financial ReportingIAS 1 Presentation of financial statementsIAS 2 InventoriesIAS 7 Statements of cash flowsIAS 8 Accounting policies, changes in accounting estimates and errors IAS 10 √ Events after the reporting periodIAS 11 √ Construction contractsIAS 12 ★★ Income taxesIAS 16 √ Property, plant and equipmentIAS 17 √ LeasesIAS 18 RevenueIAS 19 ★★★ Employee benefitsIAS 20 Accounting for government grants and disclosure of government assistanceIAS 21 ★★★ The effects of changes in foreign exchange ratesIAS 23 Borrowing costsIAS 24 √ Related party disclosuresIAS 27 Separate financial statementsIAS 28 Investments in associatesIAS 31 Interests in joint venturesIAS 32 Financial instruments: presentationIAS 33 Earnings per shareIAS 34 Interim financial reportingIAS 36 √ Impairment of assetsIAS 37 ★★★ Provisions, contingent liabilities and contingent assetsIAS 38 √ Intangible assetsIAS 39 Financial instruments: recognition and measurementIAS 40 √ Investment propertyIAS 41 √ AgricultureIFRS 2 ★★★ Share‐based paymentIFRS 3 ★ Business combinationsIFRS 5 ★★★ Non‐current assets held for sale and discontinued operations IFRS 7 Financial instruments: disclosuresIFRS 8 ★★★ Operating segmentsIFRS 9 ★★ Financial InstrumentsIFRS 10 ★ Consolidated financial statementsIFRS 11 ★★★ Joint arrangementsIFRS 13 ★★★ Fair value measurementIFRS 15 ★★★ Revenue from contracts with customersIFRS 16 √ Leases不考or非重点：IAS 26 * Accounting and reporting by retirement benefit plans IAS 29 * Financial reporting in hyperinflationary economiesIAS 30 * Disclosure in the financial statements of banks and similar financial institutions (not examinable)IFRS 1* First time adoption of International Financial Reporting StandardsIFRS 4 * Insurance contractsIFRS 6 * Exploration for and evaluation of mineral resourcesIFRS 12* Disclosures of interests in other entitiesIFRS 14* Regulatory deferral accountsPart 1.The IASB’s Conceptual Framework for Financial Reporting1.财报的目的：The objective of general purpose financial reporting is to provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. Those decisions involve buying, selling or holding equity and debt instruments, and providing or settling loans and other forms of credit.2.财报提供的信息：General purpose financial reports do not and cannot provide all of the information，需要结合其他信息，譬如整个经济环境和预期，政治风向和事件，行业及公司展望等。