D财务会计翻译财务会计第11章 运用收益表和股东权益表

会计方面专业术语的英文翻译acceptanc e承兑account 账户accountan t会计员accountin g会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotment s分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessmen t课税assets 资产attorneyfee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draf t银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptc y破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchan g汇e票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds债券bonus红利book valu e账面价值bookkeepe r簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cashin bank 存银行现金cash ondelivery 交货收款cash onhand 库存现金cash payment现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票certified public accountant会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balancesheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pric e成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expen s送e货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款depositslip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterpris e企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchangeloss 兑换损失expenditure 经费expense 费用extension 延期facevalu e票面价值factor 代理商fair valu e公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cos t固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income ta x所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investmen t投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本jointventure 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amoun t净额net asset 资产净额net incom e净收入net loss 净亏损net profi t纯利netvalue 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivabl e应收款recoup 补偿redemptio n偿还refund 退款remittanc e汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales销货sale return 销货退回sale discount 销货折扣salvage 残值sample fe e样品scrap废料scrap value 残余价值securitie s证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cos t总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travellin g差旅费trial balance 试算表trust信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimitedcompany 无限公司unlimitedliability 无限责任unpaiddividend 未付股利valuation 估价value价值vendor 卖主voucher 传票wagerate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work orde r工作通知单year end 年结Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accountin g管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally acceptedaccounti npgrinciples 公认会计原则General-purpose information 通用目的信息Government Accounting Office政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommissio n证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accountin e g quation会计等式Articulation 勾稽关系Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosur e批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investingactivities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。

accountant n. 会计师，会计人员accounting n. 会计，会计学accounting concept 会计概念accounting element 会计要素accounting entity 会计主体accounting equation 会计等式accounting information 会计信息accounting period 会计期间accounting principle 会计原则accounting record 会计记录accounting report 会计报告accounting system 会计系统，会计制度accrual-basis accounting 权责发生制adequate disclosure 充分披露American Institute of Certified Public Accountants (AICPA)美国注册会计师会analytical process 分析程序asset n. 资产auditing n. 审计balance sheet 资产负债表bookkeeper n. 簿记员，记帐员bookkeeping n. 簿记business n. 企业，商经，经营cash-basis accounting 现金收付制certified public accountants (CPAs) 注册会计师，注册会计师chartered accountant 特许会计师Chinese Institute of Certified Public Accountants (CICPA)中国注册会计师协会client n. 客户，委托人company n. 公司conservatism n. 稳健性consistency n. 一致性controller n. 主计长corporation n. 公司cost accounting 成本会计CPA firms 注册会计师事务所debt n. 债务，欠款decision-making 决策double-entry accounting system 复式记帐体系executive n. 高级管理人，行政部门expense n. 费用financial accounting 财务会计financial position 财务状况financial statement 财务报表generally accepted accounting principles (GAAP) 公认会计原则forecast n. 预测going-concern concept 持续经营概念governmental accounting 政府会计historical cost 历史成本income statement 收益表、损益表income tax returns 所得税申报表insolvent a. 无偿付能力的internal control 内部控制Internal Revenue Service (IRS) 国内税收暑interpret v. 解释、说明inventory n. 存货journal n. 日记帐jurisdiction n. 司法部门liability n. 负债management accounting 管理会计management advisory 管理咨询matching principle 配比原则materiality 重要性measure v. 计量、衡量net income 净收益net loss 净损失、净亏损nonprofit organizations 非营利组织objective principle 客观性原则operating results 经营成果owner’s equity 业主权益partnership n. 合伙企业private businesses 私营企业profit n. 利润、盈利public accounting 公共会计realization principle 实现原则render v. 提供，提出revenue n. 收入Securities and Exchange Commission (SEC) 证券交易管理委员会single proprietorship 独资企业solvent a. 有偿付能力的tailored a. 特定的tax statute 税法transaction n. 经济业务、交易withdrawals n. 撤资，撤回yardstick n. 标准、尺度2会计循环account n. 帐户accounting cycle 会计循环accounting entry 会计分录accounting procedure 会计程序accounts payable 应付帐款accounts receivable 应收帐款adjusted trial balance 调整后试算表adjusting entry 调整分录advertising expense 广告费用after-closing trial balance 结帐后试算表allocate v. 分配、分摊apportion v. 分配、分摊balance n. 余额balance sheet account 资产负债表帐户bank deposit slip 银行帐单book of original entry 原始分录帐簿calculate v. 计算cash payments journal 现金支出日记帐cash receipts journal 现金收入日记帐check stub 支票存根chronological record 序时记录closing entry 结帐分录closing the accounts 结帐compound journal entry 复合日记帐分录credit n. v. 贷项、贷记credit balance 贷方余额credit entry 贷方分录debit n. v. 借项、借记debit balance 借方余额debit entry 借方分录depreciation expense 折旧费用double-entry accounting 复式记帐会计、复式记帐制end-of-period adjusting entries 期末调整分录footnotes n. 附注general journal 普通日记帐income statement account 损益表帐户income summary account 收益汇总帐户income tax payable 应付所得税journal entry 日记帐分录ledger n. 分类帐ledger account 分类帐帐户liquidity n. 流动性，变现能力nominal account 虚帐户operating expense 营业费用，经营费用owner’s capital 业主资本permanent account 永久性帐户post v. 过帐premium n. 保险费、溢价profitability n. 盈利能力property insurance 财产险purchase journal 购货日记帐real account 实帐户retained earnings 留存收益Salaries expense 薪金费用sales journal 销货日记帐sale receipt 销货发票service revenue 服务收入solvency n. 偿债能力source document 原始凭证special journal 特种日记帐statement of cash flows 现金流量表statement of owner’s equity 业主权益表statement of retained earnings 留存收益表summarize v. 加总、汇总telephone expense 电话费用temporary account 临时性帐户unadjusted trial balance 调整前试算表3现金accounting record 会计帐簿accounts payable 应付帐款accounts receivable 应收帐款bank account 银行帐户bank charges 银行手续费bank credit memorandum 银行贷项通知bank debit memorandum 银行借项通知bank reconciliation 银行余额调节表bank statement 银行对帐单bond n. v. 债券brokerage commission 经纪人佣金cash account 现金帐户cash dividend 现金股利cash in bank 银行存款cash on hand 库存现金cash over and short 现金溢缺cash payment journal 现金支付日记帐cash receipts 现金收入cash receipt journal 现金收入日记帐cash register 现金登记簿check n. 支票checking account 支票帐户controlling account 统制帐户custodian 保管人deposit n. 存款deposit in transit 在途存款dividend revenue 股利收入fiscal period 会计期间government bond 公债income summary 收益汇总interest date 付息日internal control 内部控制IOU (由I owe you的读音缩略转义) 欠条long-term investment 长期投资lower of cost or market (LCM) 成本与市价孰低make change 交换，找零头marketable debit security 债务性有价证券marketable equity security 权益性有价证券marketable security 有价证券miscellaneous expense 杂项费用miscellaneous revenue 杂项收入money on deposit 货币存款money order 汇款单notes receivable 应收票据NSF (not sufficient funds) 存款不足outstanding check 未兑现支票petty cash 备用金petty cash fund 定额备用金postage n. 邮费postdated check 远期支票purchase price 买价quoted market price 挂牌市价replenish v. 补充security exchange 证券交易所short-term investment 短期投资sinking fund cash 偿债基金现金transaction n. 交易，经济业务transportation in 购货运费unrealized loss 未实现损失voucher n. 付款凭单4应收帐款account receivable n. 应收帐款accounts receivable turnover 应收帐款周转率adjusting entry 调整会计分录aging 帐龄(分析)aging schedule 帐龄分析表allowance for doubtful accounts 坏帐准备books n. 帐簿credit department 信贷部门，赊销管理部门credit loss 信贷损失，赊销损失credit manager 信贷经理，赊销管理经理credit ranking 信用评级credit risk 信用风险custody n. 监护，管理indebtedness n. 负债(额)installment plan 分期付款计划internal control 内部控制memorandum n. 备忘录，内容摘要，买卖通知书negotiable asset 可转让资产，可买卖资产net realizable value 可实现净值operating cycle 经营周期past due 逾期sell on account 赊销uncollectible accounts expense 坏帐损失write off 核销，冲减5存货acquisition n. 取得actual physical count 实地盘点average cost method 平均成本法balance sheet date 资产负债表日beginning inventory 期初存货cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本current asset 流动资产current replacement cost 现时重置成本current period 本期deflation n. 通货，紧缩ending inventory 期末存货finished goods 产成品first-in, first-out method (FIFO) 先进先出法goods in process of manufacture 在产品goods on hand 存货，库存商品goods in transit 在途商品gross profit method 毛利法gross profit on sales 销货毛利import duties 进口关税inflation n. 通货膨胀interim financial statement 中期财务报表inventory n. 存货inventory account 存货帐户inventory measurement 存货计量inventory sheet 盘存表inventory valuation method 存货计价方法last-in, first-out method (LIFO) 后进先出法loss on inventory shortage 存货短缺损失lower of cost or market rule (LCM) 成本与市价孰低原则manufacturing enterprise 制造业企业merchandise n. 商品，存货merchandise on account 赊销商品merchandising enterprise 商业企业net realizable value 可变现净值net purchases 购货净额net sales 销货净额preceding year 以前年度periodic inventory system 定期盘存制perpetual inventory system 永续盘存制physical inventory 实地盘存physical inventory system 实地盘存制purchases account 购货帐户purchases discount 购货折扣purchase invoice 购货发票purchases returns and allowances 购货退回及折让rate of gross profit 毛利率ratio of cost to selling retail price 成本与销售价格之比raw materials 原材料receivables 应收款项replacement cost 重置成本retail business 零售企业retail inventory method 零售价格法retail price 零售价格specific identification method 个别辨认法subsidiary record 明细记录taking a physical inventory 存货的盘点transportation-in 购货运费vendor n. 卖主weighted average cost 加权平均成本weighted average method 加权平均法weighted average unit cost 加权平均单位成本6固定资产above-average return 超常收益accelerated depreciation 加速折旧accumulated amortization 累计摊销accumulated depletion 累计损耗accumulated depreciation 累计折旧acquisition n. 获取，获得allocation n. 分配amortize v. 摊销book value 帐面值brand name 品牌名称capital expenditure 资本性支出capitalize v. 资本化carrying value 帐面净值cash flow 现金流comparable 可比的，有可比性的conservatively adv. 保守地contra-asset account 资产对冲帐户copyright n. 版权，专利权declining-balance method 余额递减（折旧）法deplete v. 损耗，用尽depreciable cost 可供折旧成本depreciation n. 折旧depreciation expense 折旧费depreciation rate 折旧率deterioration 恶化，磨损disposal n. 丢弃，处置double-declining-balance method 双倍余额递减（折旧）法expensing n. 费用化fair market value 公平市价federal government 联邦政府Financial Accounting Standards Board (FASB) 财务会计准则委员会（美国）financial reporting 财务报告franchise n. 专营权，专卖权freight charge 运输费generally accepted accounting principles 通用会计准则goodwill n. 商誉incidental cost 附加成本income tax 所得税installment plan 分期付款协议intangible asset 无形资产interest charge 利息费用life-span 生命期，生命周期long-lived asset 长期资产natural resource 自然资源net identifiable asset 可确认净资产noncurrent adj. 非流动性的normal return 一般回报note payable 应付票据obsolescence 过时，淘汰on due 到期patent n. 专利，专利权physical substance 实物形态plant asset 长期资产prepaid expense 预付费用present value 现值property, plant & equipment 固定资产research and development cost 研究开发成本residual value 残值revenue expenditure 收益性支出round v. 四舍五入sales tax 销售税，消费税salvage value 残值straight-line method 直线（折旧）法tangible asset 有形资产trade in 置换，以旧换新trademark n. 商标useful life 使用年限，有效年限weigh v. 权衡7流动负债current liability 流动负债accounts payable 应付帐款notes payable 应付票据accrued liabilities 应计负债interest payable 应付利息income taxes payable 应付所得税unearned revenue 预收收入impairment of assets 资产减损commitments 承付款项estimated liabilities 估计负债loss contingency 或有损失8长期负债amortization of discount on bonds payable 应付债券的折价摊销convertible bond 可转换债券discount on bonds payable 应付债券折价premium on bonds payable 应付债券溢价mortgage bond 抵押债券000debenture bond 信用债券callable bond 可提前兑回债券sinking fund bond 偿债基金债券equity method 权益法cost method 成本法investee n. 被投资者9合伙企业drawing account 提用帐户general partner 普通合伙人limited liability partnership 有限责任合伙limited partner 有限合伙人limited partnership 有限合伙limited personal liability 有限的个人责任mutual agency 相互代理partnership 合伙企业partnership contract 合伙合同statement of partners’equity 合伙人权益表unlimited personal liability 无限的个人责任liquidation of a partnership 合伙的清算10股东权益Additional paid-in capital 超面值缴入股本Board of directors 董事会book value per share 每股帐面价值capital stock 股本closely held corporation 不公开招股公司common stock 普通股corporation n. 公司dividends n. 股利double taxation 双重纳税legal capital 法定股本imited personal liabil 有限责任paid-in capital 缴入股本par value 票面价值preferred stock 优先股publicly owned corporation 公开招股公司retained earnings 留存收益stockholders n. 股东stock dividend 股票股利stock split 股票分割treasury stock 库藏股票11现金流量表beginning balance 期初余额cash flows 现金流量cash inflows 现金流入cash outflows 现金流出cash equivalent 现金等价物cost of goods sold 商品销售成本direct method 直接法ending balance 期末余额financing activity 筹资活动indirect method 间接法interest expense 利息费用investing activity 投资活动net cash flows 净现金流量operating activity 营业活动operating expense 营业费用preparation of statement 报表编制statement of cash flows 现金流量表supplemental information 补充信息12财务报表分析accounting policy 会计政策acid-test ratio 酸性试验比率，速动比率analyst n. 分析者，分析人员asset turnover 资产周转率auditor's report 审计报告average collection days 平均收帐期base year 基年book value per share 每股帐面价值capital market 资本市场cash ratio 现金比率comparative statement 比较报表comparative common-size statement 比较共同比报表common-size statement 共同比报表contingent liability 或有负债current ratio 流动比率debt ratio 负债比率debt-equity ratio 负债与产权比率debt to tangible net worth ratio 负债与有形资产净值之比dividend yield 股利报酬率earning power 盈利能力earnings per common share(EPS) 每股盈利，每股净收益financial position 财务状况financial ratio 财务比率financial statement analysis 财务报表分析financial structure 财务结构footnotes to the financial statement 财务报表附注horizontal analysis 水平分析inventory turnover 存货周转率inventory turnover in days 存货周转天数liquidity n. 流动性operating cash flows/current debt ratio 现金流量与当期债务之比operating cycle 营业周期price/earning ratio 市盈率profit margin 利润边际，销售利润率profitability n. 盈利能力quick ratio 速动比率rate of dividend payout 股利分配率rate of return on investment(ROI) 投资报酬率rate of return on net sales 销售利润率rate of return on stockholders' equity 股东权益报酬率，净资产收益率rate of return on total assets 总资产报酬率ratio analysis 比率分析receivable turnover 应收帐款周转率receivable turnover in days 应收帐款周转天数share outstanding 发行在外的股票solvency . 偿债能力subsequent events 期后事项，资产负债表日后事项trade account 贸易项目trend analysis 趋势分析times-interest-earned ratio 利息保障倍数valuation . 估价，评估vertical analysis 垂直分析，纵向分析。

第11章运用收益表和股东权益表--财务会计教程(一)第11章运用收益表和股东权益表学习目标学习完本章后，应该能够做到：1.分析复杂的收益表2.进行公司所得税的会计处理3.分析股东权益表4.了解经理人员和审计人员对财务报表的责任投资者感兴趣的是公司将来预期可以赚得的收益水平。

因此，我们的建议应该建立在对公司持续经营收益的分析之上，而不是其净收益。

——MurrayWeintraub，经济分析师，Sledd&Co.InvestmentBankers May百货公司合并收益表（部分；已调整）年度止于（单位：百万，每股数额除外）1999年1月30日1998年1月31日1997年2月1日1零售净额$13072$12291$114922收入$13413$12685$120003销售成本9224873282264销售、一般和管理费用2516237522655利息费用，净额2782992776销售成本和费用总额1201811406107687所得税前持续经营收益1395127912328预提所得税5465004839持续经营净收益84977974910非持续经营净收益——1111非常损失前净收益84977976012提前清偿债务的非常损失，税后净额—(4)(5)13净收益$849$775$755基本每股盈利：14持续经营$2.43$2.18$1.9715非持续经营——0.0316非常损失前净收益2.432.182.0017非常损失—(0.01)(0.01)18基本每股盈利$2.43$2.17$1.99May百货公司是美国最大的百货公司之一，经营393家商店（包括Lord&Taylor，Hecht’s，Robinsons-May，Filene’s和Kaufman’s）。

公司的年销售总额达131亿美元。

May在止于1999年1月30日的年度的经营成果在收益表（第1行）中进行了报告。

MurrayWeintraub，Sledd&Co.InvestmentBankers的首席财务分析师，正在评价May的净收益。

基础会计十一章知识点汇总在会计领域，基础知识是建立起整个体系的关键。

本文将对基础会计的十一章知识点进行汇总，旨在帮助读者对各个知识点有一个全面的了解。

一、资产负债表资产负债表是会计报表的三个基本财务报表之一。

它反映了一个企业在特定日期上的资产、负债和所有者权益的情况。

资产负债表由两个主要部分组成：资产和负债+所有者权益。

资产分为流动资产和非流动资产，负债分为流动负债和非流动负债。

所有者权益则是指所有者对企业净资产的权益。

二、收入与费用收入与费用是资产负债表和利润表的核心内容。

收入是企业在正常经营活动中所得到的经济利益的增加，它可以分为主营业务收入和非主营业务收入。

费用是企业为了获得收入所发生的经济利益的减少，并可分为经营费用和非经营费用。

三、利润表利润表是企业经营活动一定期间内所产生的收入、费用和利润的汇总表。

它反映了企业在特定期间的经营绩效和盈利能力。

利润表由三个主要部分组成：营业收入、营业成本和净利润。

营业收入指企业在销售商品、提供劳务和转让资产等经营活动中所产生的收入。

营业成本是指为了获得营业收入而发生的直接和间接成本。

净利润是指企业在一定期间内的收入扣除所有费用后的余额。

四、现金流量表现金流量表是企业在一定期间内所产生的现金流量的记录和总结。

它反映了企业现金的收入和支出情况，分为经营活动现金流量、投资活动现金流量和筹资活动现金流量。

经营活动现金流量是指企业在正常业务运作过程中所产生的现金流量。

投资活动现金流量是指企业进行投资活动时所产生的现金流量。

筹资活动现金流量是指企业进行筹资活动时所产生的现金流量。

五、会计政策和审计会计政策是企业按照一定的会计准则和规定所采用的计量、核算和报告方法。

会计政策主要由会计准则和会计制度来规定。

审计是对企业会计核算工作的独立、客观和历史的审核，以确定企业财务报表的真实性和准确性。

审计由内部审计和外部审计组成，它们都对企业的报表和会计流程进行检查、评估和审计。

会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。

第十一章财务会计报告第十一章财务会计报告第一节财务会计报告概述第二节资产负债表第三节利润表第四节现金流量表第五节所有者（股东）权益变动表第六节会计报表附注会计核算方法之七第一节财务会计报告概述一、财务会计报告的定义与种类（一）财务会计报告的定义●也称财务报告。

是企业对外提供的反映某一特定日期财务状况和某一会计期间经营成果、现金流量等信息的文件。

资产负债表 ◆企业某一特定日期的财务状况(资产、负债和所有者权益)★对财务会计报告定义的理解利润表 ◆企业某一会计期间的经营成果(收入、费用和利润) 现金流量表 ◆企业某一会计期间的 现金流量( 现金流入和 现金流出)所有者权益变动表◆企业某一会计期间所有者权益的变动(权益增加和 权益减少)★财务会计报告的定义是根据财务报告文件所反映的主要内容所给出的！企业对外报送会计报表A 向财务报告使用者提供与企业的财务状况、经营成果和现金流量等有关的信息企业对外报送会计报表B 反映企业管理层受托责任的履行情况C 有助于财务会计报告使用者作出经济决策资产负债表◆财务状况利润表◆经营成果现金流量表◆现金流量所有者权益变动表◆所有者权益（二）财务会计报告的作用会计信息（三）财务会计报告的种类●按编报时间可分为年度财务会计报告和中期财务会计报告。

资产负债表（财务状况）资产 负债所有者权益 利润表（经营成果）收入 费用 利润现金流量表（现金流量）现金流入 现金流出所有者权益变动表（所有者权益）权益增加 权益减少会计主体会计分期1 2 3 4 5 6 7 8 9 10 11 12月度 季度半年度年度1月1日12月31日年度报告中期报告月度财务报告季度财务报告 半 年 度 财务报告年度财务报告二、财务会计报告的构成 ●会计报表+附注资产负债表（财务状况）资产 负债 所有者权益 利润表（经营成果） 收入 费用 利润 1 会计报表现金流量表（现金流量） 现金流入 现金流出 所有者权益变动表 （所有者权益）权益增加权益减少会计报表：用以提供会计信息的表格报表附注 2 会计报表附注报表附注报表附注报表附注报表附注：对报表信息的详细说明★会计报表附注是会计报表的重要组成部分三、编制财务会计报告的基本要求（一）质量要求●可靠性（客观性）要求：企业应当以实际发生的交易或事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠，内容完整。