SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in
charge of acco un ti ng.
Bookkeep ing 薄记
In come stateme nt/profit and loss acco unt 润表
Bala nee sheet 资产负债表
Unearned revenue 预收收入利Withdrawal 提存
Temporary account 暂时账户
Nominal account 虚账户
Cash flow stateme nt 现金流量表
Asset 资产
Liability 负债
Owner' equity/capital 所有者权益
Revenue 收入
Expe nse 费用
In come 收益
Depreciation 折旧
Full disclosure 充分披露
Double-entry system 复式记账
Financial accounting 财务会计
Man agerial acco un ti ng 管理会计
Tax accounting 税务会计
Cost accounting 成本会计
Gen erally accepted acco unting prin ciples 公认会计原则
Financial accounting standards board (FASB) 财务会计准则委员会
America n in stitute of certified public accountants (AICPA)美国注册会计师协会Chin ese in stitute of certified public accountants (CICPA)中国注册会计师协会Econo mic eve nt 经济事件Real account 实账户
Chart of accounts 科目表
General ledger 总分类账
Normal balanee 正常余额
Compound journal entry 复式分录General journal普通日记账
Posting 过账
Accounting cycle 会计循环
Adjustme nt 账项调整
Adjusted trial bala nee 调整后试算表Closing 结账
Post-closing trial balanee 结账后的试算表Voucher记账凭证
Receipt voucher 收款凭证
Payment voucher 付款凭证
Transfer voucher 转账凭证
Debt ratio负债比率
Financial leverage 财务杠杆
Time period会计期间
Fiscal year财政年度
Calendar year日历年度
Natural bus in ess year 自然经营年度Accrual basis权责发生制、应计制
Source docume nt 原始凭证External transaction 夕卜部业务Internal transaction 夕卜部业务Account 账户
Debit借方
Credit贷方
Cash in bank银行存款Receivable 应收款项Prepaid expe nse 预付费用Payable应付款项Cash basis收付实现、现金制
Prepaid items预付项目
Unearned items 预收项目
Accrued items应计项目
Deferrals and accruals 递延与应计Contra account 备抵账户
Net book value账面净值
Closing entries 结账分录
In come summary 收益汇总
Bookkeeping procedures 账务处理程序Summarized voucher 汇总记账凭证Categorized accounts summary 科目汇总表Columnar journal 多栏目日记账Unearned revenue 预收收入Advance from customers 预收账款Prepaid expense 待摊费用Accrued expense 预提费用Classified balance sheet 分类资产负债表Working capital 营运资本Long-term investment 长期投资Tangible fixed asset 固定资产Intangible fixed asset 无形资产Shareholders'equity 股东权益Common shares 普通股股本Retained earnings 留存收益Current ratio 流动比率Sales revenue 销售收入Cost of goods sold 销售成本Gross profit 毛利Operating expenses 营业费用Merchandise inventory 商品存货Periodic inventory system 定期盘存制Perpetual inventory system 永续盘存制Purchase returns and allowances 购货退回与折让
Trade discounts 商业折扣Credit terms 付款条
件Transportation costs 运费FOB destination 目的地交货FOB shipping point 离岸价格Sales returns and allowances 销售退回与折让Sales discounts 销售折扣Debit memorandum 借项备忘录Credit memorandum 贷项备忘录Inventory shrinkage 存货减值
Multiple-step income statement 多步式收益表Special journal 特种日记账Subsidiary ledger 明细分类账Control account 控制账户Sales journal 销售日记账
Purchases journal 购货日记账
Cash receipts journal 现金收入日记账
Cash disbursements journal 现金支出日记账Bookkeeping procedures 账务处理程序Acid-test ratio 速动比率
Bad debts 坏账Write off 注销Allowance method 备抵法Direct write off method 直接冲销法Aging of accounts receivable method 账龄分析法
Credit card sales 信用卡销售
Dishonored note receivable 应收票据拒付Discounting note receivable 应收票据贴现Contingency 或有事项
Contingent liability 或有负债
Contingent asset 或有资产
Selling accounts receivable 应收账款出售Pledging accounts receivable 应收账款抵押Accounts receivable turnover 应收账款周转率Specific identification method 个别认定法First-in, first-out method (FIFO) 先进先出法Last-in, first-out method (LIFO) 后进先出法Replacement costs 重置成本
Lower of cost or market method ( LCM )成本与市价熟低法
Raw materials 原材料Work in process 生产成本Finished goods 完工产品Work-in-process inventory 在产品Manufacturing overhead 制造成本Transportation-in 运输费用Income manipulate 利润操纵Inventory shrinkage 存货短缺Gross margin 毛利Net realizable value 可变现净值Provision for decline in value of inventories 存货跌价准备
Gross profit method 毛利率法
Retail inventory methods 零售价格法
Inventory turnover 存货周转率
Time value of time 货币的时间价值
Simple versus compound interest 单利与复利Future value 终值
Present value 现值
Future value of an annuity 年金终值Present value of an annuity 年金现值Bonds payable 应付债券
Discount on notes payables 应付票据折价Registered bonds 记名债券Coupon bonds 不记名债券Term bonds 到期还本债券Serial bond 分期还本债券
Convertible bonds 可转换债券Callable bonds
可赎回债券Secured bond 有担保债券Debenture bonds 无担保债券或风险债券Coupon rate or nominal rate 票面利率或名义利率
Market or effective rate 市场利率或实际利率Discount on bond payable 应付债券折价Premium on bonds payable 应付债券溢价Loss on redemption of bonds 赎回债券损失Times interest earned 利息保障倍数Subsequent expenditures 后续支出Declining-balance method 余额递减Changes in estimate 估计变更Patents 专利Copyrights 版权Franchises 特许权Trademarks 商标权
Goodwill 商誉
Pre-operating expenses 开办费
Deferred expenses 递延费用
Impairment of long-term assets 长期资产的减值Debt security 债权证券Equity securities 股权证券Capital expenditures 资本性支出Revenue expenditures 收益性支出
Non-depreciable assets 非折旧资产
Operating lease 经营租凭Financing lease 筹资租赁
Off-balance sheet financing 表外融资Substance over form 实质重于形式Non-monetary exchange 非货币性交易Lump-sum purchase 一揽子购入Double-declining-balance method 双倍余额递减
Residual value 残值
Carrying value 账面余额
Fixed assets pending disposal 固定资产清理Depletion 折耗
Production method (activity method) 工作量法Amortization 摊销
Return on assets 资产报酬率
Asset turnover 资产周转率
Sole proprietorships 独资企业Partnerships 合伙企业Authorized stock 核定股本Outstanding shares 发行在外的总股份Par value 面值
No-par value 无面值Common stock & preferred stock 普通股与优先股
Noncumulative-dividend preference 非累积优先股
Cumulative-dividend preference 累积优先股Stock subscriptions 股票认购
Capital surplus 资本公积Donated capital 捐赠资本Treasury stock 库藏股Stock buyout 股票回购Retained earnings 留存收益Earnings per share 每股收益Appropriated (or restricted) retained earnings 拨定留存收益
Reserve fund 盈余公积Cash dividends 现金分红
Stock dividends 股票分红
Price-earnings ratio 市盈率Stock split股票分割Divide
nd yield股利报酬率
Bala nee Sheet
Profit and loss acco unt