Chapter 1
account payable 应付账款
accounting 会计
accounting equation 会计等式
assets 资产
balance sheet 资产负债表
board of directors 董事会
capital 所有者权益
cash 现金
common stock 普通股
corporation 股份公司
cost principal 成本原则
current assets 流动资产
current liabilities 流动负债
dividends 股利
entity 实体
expenses费用
fair value 公允价值
financial accounting 财务会计
financial statements 财务报表
financing activities 筹资活动
fixed assets =plant assets=property，plant and equipment固定资产
generally accepted accounting principal （GAAP）公认会计准则
going-concern concept 持续经营原则income statement 损益表
investing activities 投资活动
liabilities 负债
limited liability company 有限责任公司
long -term debt 长期负债
management accounting 管理会计merchandise inventory 库存商品
net earning 净收益
net income 净利润
net loss 净损失
net profit 净利润
note payable 应付票据
objectivity principal 客观性原则
operating activities 经营活动
owners’ equity 所有者权益
paid-in capital 实收资本
partnership 合伙企业proprietorship 个体企业
reliability principal 可靠性原则
retained earnings留存收益
revenues 收入
shareholder 股东
stable-monetary-unit concept 币值稳定假设statement of cash flows现金流量表statement of financial position 财务状况表statement of operations 经营业绩表statement of retained earnings 留存收益表stock 股票
stockholders 股东
stockholders’ equity 股东权益
Chapter 2
account 账户
accrued liability 应计负债
cash 现金
chart of accounts 账户表
credit 贷方
debit 借方
journal 日记账
ledger 分类账
posting 过账
prepaid expense 预付费用
transactions 交易
trial balance 试算平衡表
Chapter 3
account format账户格式
accrual 应计项目
accrual accounting 权责发生制
accrued expense 应计费用
accrued revenue 应计收入
accumulated depreciation 累计折旧adjusted trial balance 调整后的试算平衡表book value 账面价值
cash-basis accounting 收付实现制classified balance sheet分类资产负债表closing the books 结账
closing entries 结账分录
contra account 备抵账户
current assets 流动资产
current liabilities 流动负债
current ratio 流动比率
debt ratio 资产负债率
deferral 递延项目
depreciation 折旧
liquidity 流动性
long-term assets 长期资产
long –term liabilities 长期负债
matching principal 配比原则
multi-step income statement 多步式损益表operating cycle 经营周期
permanent accounts永久性账户
plant assets 固定资产
prepaid expense 预付费用
report format 报告式
revenue principle 收入原则
single-step income statement单步式损益表temporary accounts暂时性账户
time-period concept 会计期间概念unearned revenue 预收收入
Chapter5
acid-test ratio 酸性测试比率
accounts receivable turnover应收账款周转率
aging-of-accounts receivable 应收账款账龄分析
Allowance for doubtful accounts = Allowance for uncollectible accounts
坏账准备账户
allowance method 备抵法
bad-debt expense坏账损失
creditor 债权人
days’ sales in receivables应收账款天数debtor 债务人
direct write-off method 直接注销法doubtful-account expense 呆账损失interest 利息
marketable securities 可交易证券
maturity 到期日
percent-of-sales method 销售百分比法principal 本金quick ratio 速动比率
receivables应收项目
short-term investments短期投资
Chapter 6
average-cost method 平均成本法conservation 谨慎性
consistency principal 一致性原则
cost of goods sold 销售成本
cost-of-goods-sold method 销售成本模型disclosure principal 信息披露原则
first-in，first-out cost（method）先进先出法gross margin = gross profit 毛利
gross margin method = gross profit method
毛利法
Gross margin percentage = gross profit percentage毛利率
Inventory 存货
Inventory turnover 存货周转率
last-in，first-out cost（method）后进先出法lower-of-cost-or-market rule 成本与市价孰低法
periodic inventory system 定期盘存制perpetual inventory system 永续盘存制purchase allowance 销售折让
purchase discount 销售折扣
purchase return 销售退回
specific-unit-cost method 个别计价法weighted-average method 加权平均法
chapter7
accelerated depreciation method加速折旧法amortization 摊销
capital expenditure 资本化
copyright 版权
depletion expense 折耗费用
depreciation cost 可折旧成本
double-declining-balance method 双倍余额递减法
estimated residual value 预计残值estimated useful life预计使用年限franchises and licenses特许经营权和许可证
goodwill 商誉
intangible assets 无形资产
Modified Accelerated Cost Recovery System 修正的加速折旧系统
Patent 专利权
plant assets 固定资产
straight-line method 直线折旧法trademark and trade name 商标和商业名称units-of-production method 工作量法
chapter 8
accrued expense应计费用
accrued liability应计负债
bonds payable应付债券
callable bonds可赎回债券
capital lease融资租赁
convertible bonds（or notes）可转换债券current installment of long-term debt一年内偿还的长期负债
debentures信用债券
discount on a bond债券折价
earnings per share每股收益
interest-coverage ratio偿付利息能力比率lease 租赁
lessee承租人
lessor 出租人
leverage财务杠杆
market interest rate市场利率
operating lease经营租赁
payroll工资
pension养老金
premium on a bond债券溢价
present value现值
serial bonds分期还本债券
short-term notes payable应付短期票据stated interest rate约定利率
term bonds定期债券
times-interest-earned ratio利息保障倍数trading on the equity举债盈利underwriter承销商
chapter 9 board of directors董事会
book value账面价值
bylaws公司章程
chairperson董事长
common stock普通股
contributed capital实缴股本
cumulative preferred stock累积优先股deficit赤字
dividends股利
double taxation双重赋税
legal capital法定资本金
limited liability有限责任
market value市场价值
outstanding stock流通在外的股票
paid-in capital缴入股本（实收资本）
par value面值
preferred stock优先股
president总经理
rate of return on common stockholders’equity普通股股权收益率
rate of return on total assets总资产收益率retained earnings 留存收益
return on assets资产收益率
return on equity股东权益收益率shareholders股东
stated dividend设定价值
stock股票
stockholders股东
stockholders’ equity 股东权益
stock split股票分割
treasury stock库存股票
chapter 10
available-for-sale investments可供出售投资consolidated statements合并财务报表controlling interest控股权
equity method权益法
foreign-currency exchange rate外币兑换汇率foreign-currency translation adjustment外币折算差额
hedging套期保值
held-to-maturity investment持有至到期投资long-term investments长期投资
majority interest 控制权
marketable securities有价证券
minority interest少数股东权益
parent company母公司
short-term investments短期投资
strong currency强货币
subsidiary company子公司
weak currency弱货币
chapter 11
adverse opinion否定意见
clean opinion干净的意见comprehensive income综合收益disclaimer拒绝发表意见
earnings per share（EPS）每股收益extraordinary gains and losses 非经常损益extraordinary items非经常项目
interest capitalization rate资本化率
pretax accounting income 税前利润
prior-period adjustment前期损益调整qualified opinion保留意见
statement of stockholders’ equity股东权益表taxable income应税收益
unqualified opinion无保留意见
chapter 12
cash equivalents 现金等价物
cash flows 现金流量
direct method 直接法
financing activities 筹资活动
free cash flow自由现金流
indirect method 间接法
investing activities 投资活动
operating activities 经营活动
statement of cash flows 现金流量表
1．Generally accepted accounting principles (GAAP) are formulated by the ( ) A. Securities and Exchange Commission (SEC) B. Financial Accounting Standards Board (FASB) C. Institute of Management Accountants (IMA) D. American Institute of Certified Public Accountants (AICPA) 2．Which accounting concept or principle specifically states that we should record transactions at amounts that can be verified? A. Entity concept B. Cost principle C. Reliability principle D. Going-concern concept 3．Fossil is famous for fashion wristwatches and leather goods. At the end of a recent year, Fossil’s total assets added up to﹩381 million, and owner s’ equity was ﹩264 million. How much did Fossil owe creditors? A. Cannot determine from the data given B. ﹩381 million C. ﹩264 million D. ﹩117 million 4．Assume that Fossil sold watches for ﹩50,000 to a department store on account. How would this transaction affect Fossil’s accounting equation? A. Increase both assets and owner s’ equity by ﹩50,000 B. Increase both assets and liabilities by ﹩50,000 C. Increase both liabilities and owners’ equity by ﹩50,000 D. No effect on the accounting equation because the effects cancel out 5．The financial statement that reports assets, liabilities, and owner’s equity is the: A. Income statement. B. Owner’s equity statement. C. Balance sheet. D. Statement of cash flow. 6．The left side of an account is used to record ( ) A. Debits B. Credits C. Debit or credit, depending on the type of account D. Increases 7．Accounts that normally have debit balance are: ( ) A. Assets, expenses, and revenues B. Assets, expenses, and owner’s capital. C. A ssets, liabilities, and owner’s drawings. D. Assets, owner’s drawings, and expenses. 8．The time period assumption states that: ( ) A. Revenue should be recognized in the accounting period in which it is earned. B. Expenses should be matched with revenues. C. The economic life of a business can be divided into artificial time periods. D. The fiscal year should be correspond with the calendar year. 9．In a work sheet, net income is entered in the following columns: ( ) A. Income statement (Dr) and balance sheet (Dr). B. Income statement (Cr) and balance sheet (Dr). C. Income statement (Dr) and balance sheet (Cr). D. Income statement (Cr) and balance sheet (Cr).
《会计学基础》教案 时间：周一第二大节（上午9：40---10：25；10：30---11：15） 单周周四第一大节（上午7：50---8：35；8：40---9：25） 地点：康庄506 学时：48 班级：会05-1.2.3.4 学分：3 答疑时间：周一上午：11：15---12：00 考试方式：英文。闭卷 考试时间：第21周周四第三大节 成绩评定：平时成绩20%，考试成绩80%。 Part 1 Basic Concepts and the Balance Sheet 所需课时：3课时 课程目标： 1．让学生对“会计”一词有初步的认知，明确会计在现代经济社会中的作用。 2．了解财务报表的作用，明确资产负债表的基本构成要素； 3．对会计基本要素：资产。负债和所有者权益有初步认识；并正确理解和运用三者之间的关系。4．了解三个会计基本原则的含义及对意义。 ---复式记账原则 ---货币计量原则。 ---会计主体原则。 课程设计： 第一课程段：师生交流（30分钟） 1．通过点名及自我介绍与学生沟通，相互认识。并询问同学选择学系会计专业的理由以及对会计的认识程度，通过这种交流了解学生对会计专业课程的学习兴趣及可能存在的问题。 Q:：What ‘s your name? Where are you come from? What’s you hobby? Are you interesting in Accounting? Why you chose accounting be your major? 2．在交流的基础上，列举国内外企业的实例，以及会计于其他学科之间的联系，阐述学好会计的重要性。 Q：Would you please tell me what accounting is? 3．介绍目前国内、国外与会计专业有关的职业及考试类别，增强学生学好该课程的信心，提高学生今后学习的主动性、自觉性。 Q：Being a student graduated in accounting, what kinds of job he can do? Or how many choices he has? Such as which company? 4．向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提高学习效果。 Text book : Introduction How to use this book
《西方财务会计》教学大纲 课程名称：西方财务会计 课程编码：B0431050 适用专业及层次：财务管理本科 课程总学时：36 课程总学分：2 理论学时：36 实践学时：0 先修课程：《基础会计》《财务会计》 一、课程的性质、目的与任务 本课程是会计学专业的双语教学课程。其学习目的在于使学生全面、系统地理解西方国家,尤其是美国财务会计的基本理论、基本知识和方法；掌握西方企业经济业务的会计处理方法；培养和提高学生正确分析和处理西方会计实际问题的能力；毕业后能较好地适应外资企业会计工作的需要。学习本课程，要求学生理解西方财务会计的概念、特征、目标、基本假设、基本原则等基本理论；掌握西方企业经济业务所引起的资产、负债、所有者权益、收入、费用、利润六大会计要素增减变化及其结果的会计处理方法和程序；能运用西方财务会计学的基本理论、知识和方法，正确分析和解决涉外会计核算中的各种实际问题。 二、教学内容、教学要求及教学重难点 Chapter1 Introduction to Accounting and Business 【教学内容】the nature of a business.；the role of accounting in business；the importance of business ethics and the basic principles of proper ethical conduct；Describe the profession of accounting；the development of accounting principles and relate them to practice；the accounting equation and define each element of the equation.；how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation 【教学要求】 1.Describe the nature of a business. 2. Describe the role of accounting in business. 3. Describe the importance of business ethics and the basic principles of proper ethical conduct. 4. Describe the profession of accounting. 5. Summarize the development of accounting principles and relate them to practice. 6. State the accounting equation and define each element of the equation. 7.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation
中西方财务会计的差 异
专 业 英 语 论 文 系部：会计系 姓名：许啊倩 学号: 201512012313
班级： ZB会计153 班 目录 一、存货的概念及分类 (5) 二、存货数量的确定对存货数量的确定 (7) 三、存货人帐价值的确定 (7) 四、存货的计价方法 (8) 五、总结 (9) 我们认为，随着会计制度改革的日趋完善,国家财政承受能力的不断增强,应当逐步引人并采用成本与市价孰低法 ,这对于企业发展和社会长远发展都是极其有利的。 (9) 六、参考文献 (9) 中西方会计存货核算上的异同摘要：我国自1993年以来实施的一系列财务会计制度改革，使我国财务会
计在广泛的领域实现了与国际惯例的协调一致。但由于一国的会计受经济体制、经济发展水平、法律环境、金融环境、文化环境、政治环境等诸多因素的影响，目前，我国的财务会计与以美国为代表的西方财务会计仍存在一定的差异。我国企事业单位的会计核算要遵循我国颁布的会计准则和会计制度，西方财务会计并不能在我国的会计实务中得到运用，但我国正处于市场经济体制日益完善和经济高速发展的时期，财务会计也处于不断变革之中，了解中西财务会计的差异并分析差异形成的原因，对发展和完善我国的会计体系，提高会计人员对未来的适应能力有着重要意义。 中国人讲悟性，“悟”即领会，觉醒，成语中有恍然大悟、执迷不悟之说。据《孟子》一书记载：我国伟大的思想家、教育家孔子曾当过一段时间管钱粮的小官，他给会计下过一个定义，曰“会计当而已矣”。何为“当”？“当”就是量入为出、谋求收支平衡，也即会计标准。至于如何“当”则无具体规范可循，从业人员具体拿捏，全靠一个“悟”字。就连佛教传入中国后也进行了本土化改造，一改理论严谨的唯识宗，而是直指心境的禅宗，“禅”是指能通过静坐默想领悟佛理。此种思维方式源于中国的封建制度，事事有规范，皇帝就没人当；行行讲规范，教会徒弟，饿死师傅。因此，凡事必需神秘，人们不愿意将隐性知识显性化，故凡事只能靠“悟”。 西方人讲规范，规范即标准。此种思维方式源于西方工业革命、资本主义制度。西方社会事事有规范，如果不讲规范，就没有资本主义今天的规模与发展。 中国政府总是统管着中国财务，国家财务如此，企业财务也是如此，究其原因主要是由于中国经济体制的影响，正是在这种体制下国家政府采用了详尽
Proposed Implementation Guidance IG1. The implementation guidance below further explains and illustrates the application of the proposed guidance. This implementation guidance does not address all possible variations. The actual facts and circumstances of particular financial instruments or transactions must be considered carefully in relation to the proposed guidance. Scope IG2. The proposed guidance applies to financial assets and financial liabilities that are not specifically excluded from the scope by paragraph 4. For example, the scope of the proposed guidance would include the following types of financial assets and liabilities: a. Accounts receivable and payable b. Other receivables and payables c. Originated and purchased loans d. Investments in debt securities e. Investments in equity securities (except investments in equity securities that qualify for the use of the equity method of accounting as discussed in paragraph 129) f. Core and noncore deposits g. Issued debt h. Hybrid financial instruments i. Financial derivative instruments j. Financial guarantees not covered by paragraph 4(d) and (o) k. Loan commitments and standby letters of credit (except loan commitments excluded from the scope by paragraph 4(j) and (k)). IG3. With respect to financial derivative instruments, the proposed guidance includes in its scope both those financial derivative assets and financial derivative liabilities that meet the definition of a derivative in Topic 815 and those financial derivative instruments that do not meet that definition because they do not have one or more characteristics of a derivative. IG4. Nonfinancial hybrid instruments are not subject to the scope of the proposed guidance. In addition, the proposed guidance is not applicable to hybrid instruments with insurance host contracts or lease host contracts because those types of financial instruments are excluded from the scope of the proposed guidance. In addition, the proposed guidance would require holders of hybrid instruments containing equity hosts to be measured at fair value with all changes in fair value recognized in net income. 67 IG5. In addition, hybrid financial instruments containing a liability component and an equity component will continue to be evaluated under guidance in Topic 470, 480, or another Topic to determine whether separation of an equity component is required. If so, the scope exception in paragraph 4(b) applies to that equity component and the proposed guidance would apply to the liability
浅析中西方财务会计的差异(一) 摘要:前阶段，我国实施ERP失败时，彻底的暴露了中西方财务会计的差异。本文由此事引出中西方财务会计的差异，并加以阐述。 关键词:西方财务会计;会计差异;借鉴西方 一、中西方对财务与会计关系的基本表述 (一)中国对财务与会计关系的表述主要有三种思路： 1“大会计观”，认为会计包括财务甚至可以代替财务，会计是一种管理活动，会计是管理的主体，财务是管理的对象，必须对财务实施会计管理。“财务管理实际上指的是对财务活动进行的会计管理。”在我国会计学科体系设置上也与这种观点相符。我国财务会计主要的缺点是:学科门类单一，讨论范围狭窄；注重核算多，重视管理少，只讨论方法，很少深入研究理论，即使在很少的理论研究中也主要是解释、说明制度，基本没有独立完整的学科研究内容。 2“大财务论”，认为财政决定财务，财务决定会计，会计只属于财务管理体系中的反映和控制环节。这种观点是中国政府几十年来一直坚持的观点和实际做法，任何财务政策都要服从和服务于国家的财政政策，中国十年的会计政策都是围绕着财务政策制订的。 3“财务会计并行观”。认为财务是一种管理工作，会计则为这种管理提供信息服务，主张借鉴西方的经验，从机构设置上将两者分开。社会主义商品经济越是发展，企业的理财活动必定日益显示它的重要性，它将同企业的经营活动并驾齐驱，共同影响企业的成败。考虑这一发展趋势，我们觉得会计同财务（财务管理者理财），在学科上应当有一个客观界限，在工作上也不能长期混淆不清。 (二)西方国家基本上认为财务与会计是两门学科，各自有其不同的理论体系。在他们看来：“会计是一种技术，它是对财务性质的帐项，用显明的方法，以金额来记录、分类及汇总，并对其结果做出解释。”在英美国家的大型企业中一般将财务与会计机构分开，在财务副经理之下设有财务长与主计长，财务长的主要工作是负责筹集资金、处理与投资者的关系、投资、股利分配、银行和保管、信用和收款以及保险等；主计长的主要工作是提供内外部报告、计划控制、经济评价、保护资产、税务管理、信息处理、内部审计等。
1`Business 企业 A business is an organization in which basic resources (inputs), such an materials and labor, are assembled and processed to provide goods or services (outputs) to customers. Manufacturing Business 制造企业 Merchandising Business 商业企业 Service Business 服务性企业 Proprietorship 独资企业 A proprietorship is owned by one individual Partnership 合伙企业 A partnership is owned by two or more individuals Corporation 公司制企业A corporation is organized under state or federal statutes as a separate legal entity. Profit 利润 Business Stakeholder 企业相关着business stakeholder is a person or entity having an interest in the economic performance of the business. Accounting 会计 Financial Accounting 财务会计 Managerial Accounting 管理会计 Private Accounting 私用会计（企业会计）：Accountants employed by a business firm or a not-for-profit organization are said to be engaged in private accounting. Public Accounting 公共会计（会计师事务所）：Accountants and their staff who provide services on a fee basis are said to be employed in public accounting. Accounting Equation 会计恒等式 Assets 资产The resources owned by a business Liabilities 负债The rights of the creditors, which represent debts of the business Owner’s Equity所有者权益The rights of the owners. Business Transaction 企业交易A business transaction is an economic event or condition that directly changes an entity’s financial condition or directly affects its results of operations Accounts Payable 应付账款 Accounts Receivable 应收账款 Expenses 费用 Prepaid Expenses 预付费用 Account Form 账户格式 Report Form 报告式 Net Income 净收入 Net Loss 净损失 Revenue 收入 Financial Statements 财务报表financial statements, provide summarized information to the owner Balance Sheet 资产负债表A list of the assets, liabilities, and owner’s equity as of a specific date. Income Statement 利润表A summary of the revenue and expenses for a specific period of time. Statement of Owner's Equity 所有者权益变动表Shows the reason for the change in each owner’s equity account that have occurred during a specific
1,Therefore.因此，在每一会计期期末，往往必须调整一些账户余额，以实现成本及费用与收入的恰当配比。 2，The adjusting.调整步骤发生在日记账已过账和总分类账户的试算平衡表已编制之后，但在财务报表编制之前。 3，At the close.财务年度或日历年度末，必须调整分录，并过账到分类账中以完成合适的结账程序。 4，This important procedure is called reconciling the bank statement with the book record of cash transactions or simply making a bank reconciliation .这一重要的程序称为“银行对账单与现金业务的账本记录相调节”或简称为编制银行往来调节表。 5，Although expenditures from an imprest petty cash fund are made in currency and coin, the fund is established or increased by writing a check against the general bank account.虽然从零用现金中付出的是纸币和铸币，但这笔资金的设置和增加都要从总的银行往来账户中开出支票。6，The entry reflecting establishment of the fund would be made in the cash disbursements journal.要再现金付出日记账中作出反映这只资金的分录。 7，Ordinarily.通常这两种余额都不代表应列示在资产负债表上的现金金额，两者将被调节为一个调整后的余额，这个余额将列示在资产负债表上。 8，The bank. 银行往来调节表的编制，不仅用来记录必须入账的交易，而且能揭露差错或不法行为。 9，The accelerated.加速折旧法最实用于那样的情况，即根据判断，该资产在其实用寿命的早期较之晚期提供出更大的效用。 10，An.对在使用寿命早期具有较高的技术陈旧因素或者是在后期具有较高的维修因素的资产来说折旧的加速模式是合适的。 1.Adjusting procedure 调整程序 2.trial balance 试算平衡表 3.deferred credit 递延贷项 4.accrued revenue 应计收入 5.periodic inventory system 定期盘存制 6.worksheet 工作底表 7.statement of owners’ equity 业主权益表 7.interim financial statement 中期财务报表8.fiscal year 财务年度 9.closing procedure 结账程序10.check 支票11. money order 汇票 12.postdated check 远期支票13.internal control 内部控制14.petty cash 零用现金15.bank reconciliation 银行往来调节表16.replenishment 补充 17.bank statement 银行对账单18.overdraft 透支19.outstanding check 未兑付支票20.miscellaneous expense 杂项费用21.uncollectibe accounts expense 坏账费用 22.bad debts expense 坏账费用24.direct write-off method 直接销账法 25.allowance method 备抵法26.allowance for uncollectible accounts 备抵坏账 27.aging schedule 账龄分析表28.untis-of-production method 产量法 29.sum-of-the-year’s-digits (SYD) method 年数总和法 30.double-declining-balance (DDB) method 双倍余额递减法 31.accelerated depreciation method 加速折旧法 32.statement of cash flows 现金流量表33.operating activities 经营活动 34.investing activities 投资活动35.financing activities 筹资活动 36.recociliation method 调节法37.deferrals 递延项目38.accruals 应计项目、
Intermediate Accounting Course code: COURSE DESCRIPTION Intermediate financial accounting represents an intensive study and application of the generally accepted accounting principles for asset and liability valuation, income measurement, stockholders’ equity measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. The course builds on fundamental accounting principle by covering in detail topics that are essential to preparing, reading, understanding, interpreting, and using financial statements that are prepared in accordance with generally accepted accounting principles. The course relies extensively on class discussion and assignments. COURSE LEARNING OBJECTIVES Upon completion of the course, students should be able to prepare, read, understand, explain, and critically evaluate information contained in the financial statements. These abilities are required to succeed in such professions as public accounting (both auditing and tax), banking, investment banking, and internal auditing, as well as any other occupation that involves financial statement information.
（1）会计与会计理论 会计a ccounting 决策人Decision Maker 投资人Inv estor 股东Shareholder 债权人C reditor 财务会计F inancial A ccounting 管理会计Management A ccounting 成本会计C ost A ccounting 私业会计Priv ate A ccounting 公众会计Public A ccounting 注册会计师CPA C ertified Public A ccountant 国际会计准则委员会IASC 美国注册会计师协会A ICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprieto rship 合伙人企业Partnership 公司C orporation 会计目标A ccounting O bjectives 会计假设A ccounting A ssumptions 会计要素A ccounting Elements 会计原则A ccounting Principles 会计实务过程A ccounting Procedures 财务报表F inancial Statements 财务分析F inancial A naly sis 会计主体假设Separate-entity A ssumption 货币计量假设U nit-of-measure A ssumption 持续经营假设C ontinuity(Going-concern) A ssumption 会计分期假设Time-period A ssumption 资产A sset 负债Liability 业主权益O w ner's Equity 收入Rev enue 费用Expense 收益Income 亏损Loss 历史成本原则C ost Principle 收入实现原则Rev enue Principle 配比原则Matching Principle 全面披露原则F ull-disclo sure (Repo rting) Principle
Accounting terms 会计术语 Accounting; account; accountant; CPA, CMA, CIA, CB, CFE; financial accounting; managerial accounting; auditor; internal control; financial management; bookkeeping recordkeeping; 会计;账户;会计师;注册会计师,注册管理会计师,注册内部审计师,注册簿记员,注册舞弊检查员;财务会计,管理会计,审计员,内部控制;财务管理;记账；记录; R&D, Research & Development; HR Human Resource; distribution; logistics; marketing; Not-for-profit organization; shareholder; stakeholder; lender; creditor; debtors; supplier; customer; regulator; legislator; board of director; broker; mortgage; wholesaler, retailer; merchandiser; manufacturer; services; consignor; consignee; Entrepreneur, entrepreneurship; sole proprietorship; partnership; corporation; common stock or ordinary share; preferred stock or preference share; corporate governance system; limited company; SOE：state-owned enterprise; SME：small and medium sized enterprise; 研发、研发、人力资源;分配；物流;销售;非营利组织;股东;利益相关者;出借人;债权人,债务人;供应商;客户;监管;立法;董事会;代理;抵押贷款;批发商、零售商,推销商,制造商,服务,发货人,收货人,企业家,企业家能力;个人独资,合伙企业;企业;普通股或普通股,优先股或优先股;公司治理系统;有限公司；国有企业,中小企业, Financial statement; financial report; footnotes to financial statement; interim financial statement; annual, semiannually, quarterly, monthly financial statement; balance sheet; income statement; cash flow statement; statement of owner’s equity; cla ssified financial statement; pro forma financial statements; unadjusted trial balance; adjusted trial balance; post-closing trial balance; book; journal; ledger; general journal; specific journal; general ledger; subsidiary ledger; chart of accounts; double-entry accounting; working papers; work sheet; 财务报表、财务报告、财务报表附注;中期财务报表,年度,每半年、季度、月度财务报表,资产负债表,损益表,现金流量表,所有者权益表;财务报表分类;形式上的财务报表;调整前试算表,调整后试算表,结帐后试算表;账簿;日记账;分类账;一般日记账;特定日记账,总账、明细分类帐;会计科目表;复式会计;工作底稿;工作表; Accounting ethics; accounting fraud, scandal; bogus accounting report; accounting oversight; stringent internal control; accounting principle, assumption, and standard; social responsibility; FASB, GAAP, SEC, IASB, IFRS; general principle, specific principles; cash basis accounting; accrual basis accounting; cost principle; revenue reorganization principle; matching principle; materiality constraint (cost-to-benefit constraint); full disclosure principle; going-concern assumption; monetary unit assumption; time period assumption (periodicity assumption) ; business entity assumption; consistency concept; conservatism constraint; lower of cost or market; LIFO conformity rule; 会计道德;会计欺诈，丑闻,虚假的会计报告;会计监督;严格的内部控制,会计原则,假设,和标准;社会责任;财务会计准则委员会,公认会计准则,证券交易委员会,国际会计准则委员会,国际财务报告准则;一般原则,具体原则;收付实现制;权责发生制会计;成本原则;收入确认原则,配比原则;物质性约束(效益成本约束);全面披露原则,持续经营假设;货币计量假设;会计分期假设(周期性假设);会计主体假设;一致性概念;保守主义约束;降低成本或市场;后进先出一致性规则; Accounting cycle; operating cycle; accounting documents; source documents; sales tickets; checks; purchase orders; bills; invoice; cash register; money and any medium of exchange; deposit; money orders; promissory note; written promise; Asset; tangible asset; intangible asset; liability; owner’s equity; revenue; expense; profit; current asset; non-current asset; fixed asset; plant and equipment; cash discount; cost of goods sold; credit memorandum; credit period; credit terms; debit memorandum; discount period; EOM (end of month); FOB