会计学原理英文名词解释

名词解释1.Accounting: An information and measurement system that identifies, records, and municatesrelevant, reliable, and parable information about an organization’s business activities.(P2)2.Double-entry bookkeeping: each transaction affect, and are recorded in, at least two accounts. It alsomeans the total amount debited must equal the total amount credited for each transaction.(P32) 3.Business entity assumption: a business is accounted for separately from other business entities,including its owner.(P7)4.Going-concern assumption: accounting information reflects a presumption that the business willcontinue operating instead of being closed or sold.(P7)5.Moary unit assumption: we can express transactions and events in moary, or money, units.(P7)6.Time period assumption: the life of pany can be divided into time periods, such as month and years,and that useful reports can be prepared for those periods.(P7)7.Revenue recognition principle: provides guidance on when a pany must recognize revenue.(1.Revenue is recognized when earned. 2. Proceeds from selling products and services need not be incash. 3. revenue is measured by the cash received plus the cash value of any other items received.) (P7)8.Matching principle: a pany must record its expenses incurred to generate the revenue reported. (P7)9.Full-disclosure principle: a pany to report the details behind financial statements that would impactusers’ decisions.(P7)10.Consistency concept: a pany use the same accounting methods period after period so that financialstatements are parable across periods-----the only exception is when a change from one method to another will improver its financial statements.(P152)11.Conservatism constraint: the use of the less optimistic amoun t when more than one estimate of theamount to be received or paid exists and these estimates are about equally likely.(P153)12.Materiality constraint: an amount can be ignored if its effect on the financial statements isunimportant to users’ business decisions.(P232)13.Asset: resources owned or controlled by a pany and that have expected future benefits.(P29)14.Current Asset: cash and other resources that are expected to be sold, collected or used within oneyear or the pany’s operating cycle, whichever is longer(P97)15.Liability: a probable future payment of assets or services that a pany is presently obligated to makeas a result of past transactions or events. (P281)16.Current liability: also called short-term liabilities, are obligations due within one year or the pany’scycle, whichever is longer.(P282)17.Long-term liability: a pany’s obligations not expected to be paid within the longer of one year or thepany’s operating cycle.(P282)18.Equity: the owner’s claim on a pany’s assets. (P31)19.Retained Earning: the cumulative ine (and loss) not distributed as dividends to itsstockholders.(P348)20.Gross Profit: also called gross margin, which equals sales less cost of goods sold.(P113)sales = Sales – Sales discounts – Sales returned and allowances简答1.Steps involved in Accounting cycle (P95)Step 1 analyze transactionsStep 2 JournalizeStep 3 postStep 4 prepare unadjusted trial balanceStep 5 adjustStep 6 prepare adjusted trial balanceStep 7 prepare statementsStep 8 closeStep 9 prepare post-closing trail balance(step 10 reverse)2.Introduce basic financial statement(P14)1.ine statement——describes a pany’s revenues and expenses along with the resulting ine or lossover a period of time due to earning activities.2.statement of owner’s equity——explains changes in equity from ine ( or loss) and from anyowner investments and withdrawals over a period of time.3.balance sheet——describes a pany’s financial position (types and amounts of assets, liabilitiesand equity) at a point of time.3.Accrual basis VS cash basis (P60)Accrual basis accounting uses the adjusting process to recognize revenues when earned and expenses when incurred ( matched with revenues) .Matching principleCash basis accounting recognizes revenues when cash is received and records expenses when cash is paid.4.Principles of internal control (P202)1.Establish responsibilities2.maintain adequate records3.separate recordkeeping from custody of assets4.divide responsibility for related transactions5.perform regular and independent reviews5.Principles of cash control (P205)1.handling cash is separate from recordkeeping of cash2.cash receipts are promptly deposited in a bank3.cash disbursements are made by check..6.Capital expenditures VS revenue expenditures (P252)Capital expenditures are additional costs of plant assets that provide benefits extending beyond the current period. They are debited to asset accounts and reported on the balance sheet. Capital expenditures increase or improve the type or amount of service an asset provides.Revenue expenditures are additional costs of plant assets that do not materially increase the asset’s life or productive capabilities. They are recorded as expenses and deducted from revenues in the current period’s ine statement.7.advantages and disadvantages of corporation (P345)Advantages: 1.separate legal entity2. limited liability of stockholders3. transferable ownership rights4. continuous life5. lack of mutual agency for stockholders6. ease of capital accumulationDisadvantages: 1. government regulation2.corporate taxation------------------------- 赠予------------------------【幸遇•书屋】你来，或者不来我都在这里，等你、盼你等你婉转而至盼你邂逅而遇你想，或者不想我都在这里，忆你、惜你忆你来时莞尔惜你别时依依你忘，或者不忘我都在这里，念你、羡你念你袅娜身姿羡你悠然书气人生若只如初见任你方便时来随你心性而去却为何，有人为一眼而愁肠百转为一见而不远千里晨起凭栏眺但见云卷云舒风月乍起春寒已淡忘如今秋凉甚好几度眼迷离感谢喧嚣把你高高卷起砸向这一处静逸惊翻了我的万卷和其中的一字一句幸遇只因这一次被你拥抱过，览了被你默诵过，懂了被你翻开又合起被你动了奶酪和心思不舍你的过往和过往的你记挂你的现今和现今的你遐想你的将来和将来的你难了难了相思可以这一世。

第三章1、会计假设（AccountingPostulates）会计信息产生和加工的基本前提条件。

2、会计主体(AccountingEntity)会计主体又称为经济主体，每个企业或独立核算的单位都是独立于业主和其他单位的会计主体。

3、持续经营(GoingConcern)除非有相反的确切证据，否则，认为一个经营主体将持续它的经营活动直到实现其经营目标为止。

4、会计分期(TimePeriod)人为地将企业的生产经营活动过程划分至一定的期间，通常是以日历年度作为划分标准的。

5、货币计量(Monetaryunit)其规定了会计信息系统主要提供的是可以用货币计量的信息。

这个假设有两层含义：第一，以货币（通常为主体所在国的法定货币）为计量单位；第二，假定作为计量单位的货币，其购买力是稳定的。

6、会计目标(AccountingObjective)也称为会计目的，指的是会计活动应达到的境地或标准。

7、受托责任(Accoutability)是由于委托关系的建立而发生的，委托关系建立后，作为一个委托人，就要以最大的善意、最经济有效的办法、最严格地按照当事人的意志来完成委托人所托付的任务。

8、会计报表（AccountingReport）是以日常会计核算资料为主要依据，按照一定的格式加以汇总、整理，用来总括地反映企业财务状况、经营成果和现金流量的一种书面文件。

会计报表是日常会计核算的定期总结，可以为报表的使用者提供综合、系统的财务信息。

9、资产负债表(theBalanceSheet)是反映企业在某一特定日期的财务状况的报表，又称为“财务状况表”，其主要作用在于提供企业在某一时日关于资产、负债、所有者权益及其相互关系的静态信息。

10、利润表(theIncomeStatement)又叫损益表，是用来反映企业一定时期经营活动业绩的会计报表。

11、现金流量表(theCashFlowStatement)是以现金为基础编制的财务状况变动表，它反映企业一定期间内现金和现金等价物的流入和流出，表明企业获得现金和现金等价物的能力。

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.。

会计英语术语解释第一章Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting equation 会计等式Asset 资产Audit 审计Balance sheet 平衡表（资产负债表）Capital 资本Certified management accountant (CMA) 注册管理会计Certified public accountant (CPA) 注册会计师Corporation 公司Entity 主体Expense 费用Financial accounting 财务会计Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表）Liability 负债Management accounting 管理会计Net earnings 净收益Net income 净收入Net loss 净损失Net profit 净利润Note payable 应付票据Note receivable 应收票据Owner's equity 所有者权益Owner withdrawals 实收资本Partnership 合伙制Proprietorship 个体制Revenue 收入Shareholder 股东Statement of cash flows 现金流量表Statement of earnings 净盈余报表Statement of financial position 财务状况报表Statement of operations 运营表Statement of owner's equity 所有者权益报表Stockholder 股东Transaction 交易第二章Account 账簿、账户Chart of accounts会计科目表把……记入贷方CreditDebit把……记入借方Journal日记账Ledger总账、分类账Normal balance 正常余额、平衡Posting登帐、过账Trial balance 试算平衡第三章Accrual accounting 权责发生制book value(of a plant asset) 账面价值plant asset 固定资产Accrued expense 应计费用cash-basis accounting 收付实现制prepaid expense 预付费用Accrued revenue 应计收入contra account 抵消账户revenue principle 收入确认准则Accumulated depreciation累计折旧deferred revenue 递延收入time-period concept会计期间Adjusted trial balance 调整试算平衡depreciation折旧unearned revenue递延收入Adjusting entry 调整分录matching principle 配比原则第四章Accounting cycle 会计循环fixed asset固定资产plant asset 固定资产Closing the accounts 结账income summary 损益汇总账户postclosing trial balance 试算平衡Closing entries 结账分录liquidity 流动性reversing entries 转回分录Current asset 流动资产long-term asset 长期资产temporary accounts 临时性账户Current liability 流动负债long-term liability 长期负债work sheet 工作表Current ratio 流动比率operating cycle 营业周期Debt ratio 资产负债率永久性账户permanent accounts第五章Cost of goods sold 销售成本sales 销货成本of Costmargin边际收入Grosspencentage毛利润率margin Gross毛利润Gross profit 毛利率profit pencentageGross运营收入Income from operations 存货inventory 存货周转inventory turnover发票，收据，单证Invoice多步式利润表Multi-step income statement 净销售Net purchases 净销售收入Net sales revenue 运营成本Operatingexpenses 运营收入income Operating其他费用expenseOther其他收入revenueOther定期盘存制system Periodic inventorysystem永续盘存制inventory Perpetualsales销售Sales discount销售折扣allowances销售返还补贴Sales returns and销售收入revenue Salessingle-step income statement单步式利润表第六章平均成本法Average-cost method谨慎性原则Conservatism 持续经营principle Consistency充分性披露（原则）Disclosure principle先进先出法Firsr-in first-out(FIFO) inventory costing method 加权平均法inventory costing methodWeighted average毛利润法method Gross profitlast-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule成本与市价孰低法Materiality concept重要性原则个别确认法indentifiction methodSpecific 个别成本法Specific -unit-cost method 第七章system会计信息系统information accounting processing 分批加工、成批处理batch journal disbursements cash现金支出日记账支票登记簿journal payment cashcash receipts journal 现金收入日记账check register 支票登记簿control account 统驭账户credit memorandum or credit memo 贷方备忘录data warehouse 数据仓库database 数据库debit memorandum or debit memo 借方备忘录、借记卡备忘录Enterprise Resource Planning 企业文化、企业资源规划general journal 普通日记账general ledger 总账hardware 硬件menu 菜单module 模板network 网络online processing 在线处理、联机处理purchases journal 购货日记账sales journal 销售日记账server 服务器software 软件special journal 特种日记账、专用日记账spreadsheet 试算表subsidiary ledger 明细分类账、辅助分类账第八章audit 审计、审核bank collection 银行托收bank reconciliation 银行往来对账单、银行存款余额调节表bank statement 银行对账单、银行结算清单check 支票computer virus 计算机病毒controller 财务主管deposit in transit 在途存款electronic funds transfer 电子资金调拨系统encryption 加密firewalls 防火墙imprest system 定额备用金制度internal control 内部控制nonsufficient funds（NSF）check 空头支票outstanding check 在途支票、未兑付支票petty cash 零用现金、零用金、小额现款Trojan horse 木马、特洛伊木马voucher 付款凭证、传票、凭单第九章Acid-test ratio酸性测试比率账龄分析法Aging-of-accounts method Allowance of Doubtful Accounts坏账准备Allowance for uncollectible accounts坏账准备Allowance method备抵法Bad-debt expense坏账损失Balance-sheet approach决算表平衡法Collection period收账日期Creditor债权人Day's sales in receivables应收账款周转天数Debtor债务人Default on a note不履行付款义务Direct write-off method直接注销法Discounting a note receivable应收票据折价Dishonor of a note 没有追索权Doubtful-account expense呆账费用Due date到期日Income-statement approach损益表方法Interest利息Interest period计息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期价值Note term票据条款Payee of a note持票人（收款票据）Percent-of-sales method销货百分比法Principal本金Principal amount本金金额Promissory note本票Quick ratio速动比率Receivables应收账款Time时间Uncollectible-account expense坏账损失第十章Accelerated depreciation method快速折旧法Amortization摊销Brand names商标名Capital expenditure资本支出Copyright版权Depletion expense折耗费Depreciable cost折旧成本Double-declining-balance（DDB）depreciation method双倍余额递减法Estimated residual value估计残值Estimated useful life估计使用年限非常维修Extraordinary repairFranchises特许权Goodwill商誉Intangibles无形资产Licenses授权Ordinary repair普通修理Patent专利Plant assets固定资产Salvage value残值Straight-line （SL）depreciation method直线法折旧Trademark商标Trade name商标名Units-of-production （UOP）depreciation method单位产量法第十一章accrued expense 应计费用、预提费用accrued liability 应计负债current portion of long-term debt 长期负债中一年内到期的部分current maturity 本期或一年内到期employee compensation 雇员薪酬FICA tax 联邦保险捐助税gross pay 工资的毛收入net pay 净支出payroll 工薪、工资short-term note payable 短期应付票据Social Security tax 社会保险税unemployment compensation tax 事业补偿税withheld income tax 预扣收入税第十三章additional paid-in capital 股本溢价authorization of stock 授权股票board of directors 董事book value 账面价值bylaws 规章、章程chairperson 主席charter 特许权、授权common stock 普通股contributed capital 已投股本cumulative preferred stock 累计优先股deficit 赤字、亏空dividends 股利double taxation 双重税收legal capital 法定资本limited liability 有限责任market value 市场价值发行在外股票outstanding stockpaid-in capital 实收资本par value 票面价值、面值preferred stock 优先股president 总裁、董事长rate of return on common stockholders'equity普通股收益率rate of return on total assets 资产回报率retained earnings 留存收益return on assets 资产回报return on equity 所有者权益回报shareholder 股东stated value设定价值、宣称价值、无票面值股票stock 股票stockholder 股东、股票持有者stockholders' equity 所有者权益第十四章Appropriation of retained earnings 分类盈余Comprehensive income 毛利润，综合收入Earnings per share （EPS）每股收益Extraordinary gains and losses 营业外收入/支出Extraordinary item 异常项目Prior-period adjustment 先期调整Segment of the business 经营部门Statement of stockholders' equity 所有者权益状况变动表Stock dividend 股票股利Stock split 股票分割（折分）Treasury stock 库藏股第十五章Bond discount 债券折价Bond premium 债券溢价Bonds payable 应付债券Callable bonds 可回购债券Capital lease 融资租赁Convertible bonds 可转换债券Debentures 信用债券（无担保债券）Discount（on a bond）折价Effective interest rate 有效利（息）率Lease 租赁Lessee 承租人Lessor 出租人Leverage 杠杆Market interest rate 投资者实际回报率Mortgage 抵押Operating lease 经营性租赁溢价PremiumPresent value 现值Serial bonds 系列债券Stated interest rate 票面利息率Term bonds 定期债券第十六章available-for-sale investments 可供出售投资（不以控制为目的）consolidated statements 合并会计报表controlling interest 主权益equity method 权益法foreign-currency exchange rate 汇率hedging 套期保值held-to-maturity investments 持有至到期投资long-term investment 长期投资majority interest 主权益marketable security 短期投资market-value method 市场法。

王德宏《会计学原理》慕课英汉对照会计术语表模块一Accounting 会计/会计学Accounting equation 会计等式，即资产=负债+所有者权益American Accounting Association (AAA) 美国会计协会(本课程讲授者就是AAA的会员) Assets 资产，与负债相对Auditors 审计师/核数师Balance sheet 资产负债表，即综合反映企业中资产、负债和所有者权益的会计报表Bookkeeping 记账Business entity assumption 会计主体假设Code of Ethics 职业道德守则Common stock 普通股，与优先股相对Connected transaction 关联交易，也称related party transactionCorporation 公司制企业Cost principle 成本原则Equity 权益Ethics 职业道德Events 事项Expanded accounting equation 扩展会计等式，即将所有者权益再进行细分后的会计等式Expenses 费用，与收入相对External transactions 外部交易，与内部交易相对External users 外部使用者，与内部使用者相对Financial accounting 财务会计，主要用于外部使用者Financial Accounting Standards Board (FASB) (美国)财务会计准则委员会Full disclosure principle 充分披露原则Generally Accepted Accounting Principles (GAAP) 公认会计准则Going concern assumption 持续经营假设Income statement 利润表，也称损益表，主要用于报告企业的收入、费用以及利润或损失Internal transactions 内部交易，与外部交易相对Internal users 内部使用者，与外部使用者相对International Accounting Standards Board (IASB) 国际会计准则委员会International Financial Reporting Standards (IFRS) 国际财务报告准则Liabilities 负债，与资产相对Managerial accounting 管理会计，主要用于内部使用者Matching principles 配比原则Monetary unit assumption 货币计量假设Net income 净利润，出现在收入大于费用时Net loss 净损失，出现在收入小于费用时Owner, Capital 所有者资本Owner investment 所有者投资Owner withdrawal 所有者提取，例如所有者撤资和发给所有者的红利(dividends)等Partnership 合伙制企业Proprietorship 独资企业Recordkeeping 记账Related party transaction 关联交易，也称connected transactionRevenue recognition principle 收入确认原则Revenues 收入，与费用相对Sarbanes-Oxley Act 萨班斯-奥克斯利法案，美国安然事件后颁布的要求企业进行更加严格的财务报告的法案Securities and Exchange Commission (SEC) (美国)证券交易委员会Shareholders 股东Shares 股份Sole proprietorship 独资企业，本课程中专指一人制独资企业Statement of cash flows 现金流量表，用于报告企业的现金流入流出状况Statement of owner’s equity所有者权益表，也称所有者权益变动表，用于报告企业中所有者权益的变动情况，是资产负债表中所有者权益项目的深入说明Stock 股票Stockholders 股东Time period assumption 会计分期假设Withdrawals 提取模块二Account 账户Account balance 账户余额Balance column account 三栏式账户，主要特点是能够反映账户余额Chart of accounts 会计科目表Compound journal entry 复式日记账分录Credit 贷方Creditors 债权人Debit 借方Debtors 债务人Double entry accounting 复式记账General journal 普通日记账General ledger 总分类账，简称总账Journal 日记账，也称流水账Journalizing 登记日记账，即将会计原始凭证分录到日记账中Ledger 分类账Posting 过账，本课程中指将日记账登记到三栏式账户Posting reference (PR) 过账索引，本课程中指将三栏式账户与日记账相互关联的编号Source documents 会计原始凭证T-account T型账户Trial balance 试算平衡表，即统一列出各个分类账的余额，主要用于查找记账差错和后续会计处理(例如账务调整、期末关账和制作会计报表等)模块三Accounting period 会计期间，例如一个会计季度或会计年度Accrual basis accounting 权责发生制会计，也称应计制会计，是现代企业会计制度的基础Accrued expenses 预提费用，是权责发生制的一种体现Accrued revenues 应计收入，是权责发生制的一种体现Accumulated depreciation 累计折旧，是各个会计期间发生的折旧的累加Adjusted trial balance 经过账务调整后的试算平衡表，是权责发生制的一种体现Adjusting entry 调整分录，用于账务调整Annual financial statements 年度财务报表Book value 账面价值，与市场价值相对Cash basis accounting 收付实现制会计，也称现金制会计，与权责发生制会计相对Contra account 备抵账户，一类特殊账户Depreciation 折旧Fiscal year 会计年度，既可能与日历年度一致(中国等多数国家)也可能不一致(例如部分美国企业)Interim financial statements 中期财务报表，简称中报，指上半年的财务报表Natural business year 自然营业年度，大多数情况下与日历年度一致Plant assets 厂房设备资产，也称固定资产(fixed assets)Prepaid expenses 待摊费用，属于资产科目(将来会转变为费用) ，是权责发生制的一种体现Straight line depreciation method 直线折旧法，最常用和最简单的一种折旧方法Unadjusted trial balance 未经账务调整的试算平衡表Unearned revenue 预收账款，也称递延收入，属于负债科目(将来会转变为收入) ，是权责发生制的一种体现模块四Accounting cycle 会计循环，指一个会计期间内的各个会计处理过程Classified balance sheet 分类资产负债表，指将会计科目按照某种特点分组后列出的资产负债表，便于会计报表使用者阅读和分析。

《会计学原理（英文）》教学大纲王燕祥编写工商管理专业课程教学大纲610 目录Chapter 1 Accounting in Action 第一章会计实践活动 (613)学习目标 (613)Teaching and homework hours 教学与作业时间 (613)Reading and References 学生必读和参考书目 (613)Chapter 2 The Recording Process 第二章记录过程 (615)学习目标 (615)Teaching and homework hours 教学与作业时间 (615)Reading and References 学生必读和参考书目 (615)Chapter 3 Adjusting the Accounts 第三章调整账户 (617)学习目标 (617)Teaching and homework hours 教学与作业时间 (617)Reading and References 学生必读和参考书目 (617)Chapter 4 Completion of the Accounting Cycle 第四章完成会计循环 (619)学习目标 (619)Teaching and homework hours 教学与作业时间 (619)Reading and References 学生必读和参考书目 (619)Chapter 5 Accounting for Merchandising Operations 第五章商品经营活动的会计核算 (621)学习目标 (621)Teaching and homework hours 教学与作业时间 (621)Reading and References 学生必读和参考书目 (621)Chapter 6 Inventories 第六章存货 (623)学习目标 (623)Teaching and homework hours 教学与作业时间 (624)Reading and References 学生必读和参考书目 (624)Chapter 7 Accounting Information Systems 第七章会计信息系统 (626)学习目标 (626)Teaching and homework hours 教学与作业时间 (626)Reading and References 学生必读和参考书目 (626)Chapter 8 Internal Control and Cash 第八章内部控制和现金 (628)学习目标 (628)Teaching and homework hours 教学与作业时间 (628)Reading and References 学生必读和参考书目 (628)Chapter 9 Accounting for Receivables 第九章应收款项的会计核算 (630)学习目标 (630)Teaching and homework hours 教学与作业时间 (630)Reading and References 学生必读和参考书目 (630)Chapter 10 Plant Assets, Natural Resources, and Intangible Assets 第十章厂场资产、自然资源和无形资产 (632)会计学原理（英文）学习目标 (632)Teaching and homework hours 教学与作业时间 (632)Reading and References 学生必读和参考书目 (633)Chapter 11 Current Liabilities and Payroll Accounting 第十一章流动负债和工资的核算 (634)学习目标 (634)Teaching and homework hours 教学与作业时间 (634)Reading and References 学生必读和参考书目 (634)Chapter 12 Accounting Principles 第十二章会计原则 (636)学习目标 (636)Teaching and homework hours 教学与作业时间 (636)Reading and References 学生必读和参考书目 (636)Chapter 13 Accounting for Partnerships 第十三章合伙企业的会计核算 (638)学习目标 (638)Teaching and homework hours 教学与作业时间 (638)Reading and References 学生必读和参考书目 (638)Chapter 14 Corporations: Organization and Capital Stock Transactions 第十四章公司：组织和股本交易 (640)学习目标 (640)Teaching and homework hours 教学与作业时间 (640)Reading and References 学生必读和参考书目 (640)Chapter 15 Corporations: Dividends, Retained Earnings, and Income Reporting 第十五章股利、保留盈余和收益报告 (642)学习目标 (642)Teaching and homework hours 教学与作业时间 (642)Reading and References 学生必读和参考书目 (642)Chapter 16 Long-Term Liabilities 第十六章长期负债 (644)学习目标 (644)Teaching and homework hours 教学与作业时间 (644)Reading and References 学生必读和参考书目 (644)Chapter 17 Investments 第十七章投资 (646)学习目标 (646)Teaching and homework hours 教学与作业时间 (646)Reading and References 学生必读和参考书目 (646)Chapter 18 The Statement of Cash Flows 第十八章现金流量表 (648)学习目标 (648)Teaching and homework hours 教学与作业时间 (648)Reading and References 学生必读和参考书目 (648)Chapter 19 Financial Statement Analysis 第十九章财务报表分析 (650)学习目标 (650)Teaching and homework hours 教学与作业时间 (650)Reading and References 学生必读和参考书目 (650)Chapter 20 Managerial Accounting 第二十章管理会计 (652)611工商管理专业课程教学大纲612 学习目标 (652)Teaching and homework hours 教学与作业时间 (652)Reading and References 学生必读和参考书目 (652)Chapter 21 Job Order Cost Accounting 第二十一章分批成本法 (654)学习目标 (654)Teaching and homework hours 教学与作业时间 (654)Reading and References 学生必读和参考书目 (654)Chapter 22 Process Cost Accounting 第二十二章分步成本法 (656)学习目标 (656)Teaching and homework hours 教学与作业时间 (656)Reading and References 学生必读和参考书目 (657)Chapter 23 Cost-V olume-Profit Relationships 第二十三章本量利分析 (658)学习目标 (658)Teaching and homework hours 教学与作业时间 (658)Reading and References 学生必读和参考书目 (659)Chapter 24 Budgetary Planning 第二十四章编制预算 (660)学习目标 (660)Teaching and homework hours 教学与作业时间 (660)Reading and References 学生必读和参考书目 (660)Chapter 25 Budgetary Control and Responsibility Accounting 第二十五章预算控制和责任会计 662 学习目标 (662)Teaching and homework hours 教学与作业时间 (662)Reading and References 学生必读和参考书目 (662)Chapter 26 Performance Evaluation through Standard Costs 第二十六章利用标准成本进行业绩评价 (664)学习目标 (664)Teaching and homework hours 教学与作业时间 (664)Reading and References 学生必读和参考书目 (664)Chapter 27 Incremental Analysis and Capital Budgeting 第二十七章增量分析和资本预算 (666)学习目标 (666)Teaching and homework hours 教学与作业时间 (667)Reading and References 学生必读和参考书目 (667)会计学原理（英文）Chapter 1 Accounting in Action第一章会计实践活动STUDY OBJECTIVESAfter studying this chapter you should be able to:1．Explain what accounting is.2．IDENTIFY THE USERS AND USES OF ACCOUNTING.3．UNDERSTAND WHY ETHICS IS A FUNDAMENTAL BUSINESS CONCEPT.4．EXPLAIN THE MEANING OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLESAND THE COST PRINCIPLE.5．EXPLAIN THE MEANING OF THE MONETARY UNIT ASSUMPTION AND THE ECONOMIC ENTITY ASSUMPTION.6．STATE THE BASIC ACCOUNTING EQUATION AND EXPLAIN THE MEANING OF ASSETS, LIABILITIES, AND OWNER’S EQUITY.7．ANALYZE THE EFFECT OF BUSINESS TRANSACTIONS ON THE BASIC ACCOUNTING EQUATION.8．Understand what the four financial statements are and how they are prepared.学习目标学完本章之后，学生应该能够达到以下目标：1．解释什么是会计。

题目：obsolescence 会计学原理正文：一、 obsolescence 的定义obsolescence 是指对象、主题或者原理因为时代的变迁或者新技术的出现而变得过时或者无效的现象。

在会计学中，obsolescence 主要指的是资产的陈旧、老化或者过时所带来的价值减损或者不再具有产生经济效益的能力。

二、obsolescence 会计学原理的背景在现代经济生活中，由于科技的不断进步和社会发展的需求，各种生产资产和生产工具都会随着时间的推移而逐渐出现陈旧和失效的问题。

这些资产和工具的陈旧和失效对企业的财务状况和经营业绩都会带来一定的影响，obsolescence 会计学原理就是针对这一问题而提出的。

三、obsolescence 会计学原理的应用1. 资产减值测试根据 obsolescence 会计学原理，企业应当定期对其资产进行减值测试，以反映资产的实际价值。

如果资产因为陈旧、老化或者过时而导致其价值减损，企业应当按照相关会计准则对其进行减值准备的计提。

这样可以更准确地反映资产的真实价值，为企业的决策提供更为准确的财务信息。

2. 资产折旧核算obsolescence 会计学原理还要求企业在资产折旧核算中，考虑资产的过时性因素。

由于科技的不断更新和产品的不断更新换代，很多资产的使用寿命会随着时间的推移而变得越来越短。

企业在进行资产折旧核算时，应当考虑资产的过时性因素，并且采取相应的折旧政策，以反映资产的实际使用寿命。

3. 财务报告披露obsolescence 会计学原理还要求企业在财务报告中披露资产的过时性情况，以便投资者和利益相关方更好地了解企业资产的实际价值和状况。

这样可以增强财务报告的透明度和真实性，为投资者和利益相关方提供更为准确的信息，有利于他们做出更为合理的决策。

四、obsolescence 会计学原理的优劣势1. 优势obsolescence 会计学原理的最大优势在于它能够更加准确地反映资产的实际价值和状况。

会计专业外语名词解释专业英语名词解释Capital structure 资本结构The makeup of the liabilities and stockholders' equity side of the balance sheet, especially the ratio of debt to equity and the mixture of short and long maturities.Contingent claim 未定权益A claim that can be made only if one or more specified outcomes occur. In the words of finance theory, debt and equity securities are contingent claims on the total firm value.Sole proprietorship 独资企业A business owned by a single individual. A sole proprietor pays no corporate income tax but has unlimited liability for business debts and obligations.Partnership 合伙企业Shared ownership among two or more individuals, some of whom may, but do not necessarily, have limited liability with respect to obligations of the group. See: General partnership, limited partnership, and master limited partnership.Corporation 公司；法人A legal entity that is separate and distinct from its owners. A corporation is allowed to own assets, incur liabilities, and sell securities, among other things.income trust 信托An income trust is an investment that may hold equities, debt instruments, royalty interests or real properties. The trust can receive interest, royalty or lease payments from an operating entity carrying on a business, as well as dividends and a return of capitalAgency costs 代理成本The costs of resolving the conflicts of interest between managers and shareholders are special types of costs called agency costsSet of Contracts Perspective 组合同角度The belief that different stakeholders in the corporation have different interests that often, or always, conflict. For example, managers may be concerned about the company's ability to make a long-term profit while shareholders (especially traders) may consider primarily short term gains. Likewise, management may be interested in reducing expenses, while the union representing employees are most concerned with increasing members' wages and benefits.Stakeholder 利益相关者Any party that has an interest in an organization. Stakeholders of a company include stockholders, bondholders, customers, suppliers, employees, and so forth.Financial institution 金融机构An enterprise such as a bank whose primary business and function is to collect money from the public and invest it in financial assets such as stocks and bonds, loans and mortgages, leases, and insurance policies.Financial market 金融市场An organized institutional structure or mechanism for creating and exchanging financial assets. Money Market 货币市场Money Market are the markets for trading of highly liquid, short-term assets and securities Capital markets 资本市场Capital markets are the markets for long-term debt and shares of stock.Primary market 一级市场Where a newly issued security is first offered by the corporation.Secondary market 二级市场The market in which securities are traded after they are initially offered in the primary market. Most trading occurs in the secondary market.Listing 上市Stocks that trade on an organized exchange are said to be listed on that exchange.Foreign exchange market 外汇市场Largely banks that serve firms and consumers who may wish to buy or sell various currencies. Capital budgeting 资本预算The process of choosing the firm's long-term assets.Capital gains资本收益When a stock is sold for a profit, the capital gain is the difference between the net sales price of the securities and their net cost, or original basis. If a stock is sold below cost, the difference is a capital loss.Net Working Capital 净营运资本Cash and short-term assets expected to be converted to cash within a year less short-term liabilitiesSocially responsible investing社会责任投资Any investment philosophy that recommends investment decisions based upon a decision's ethical implications for individuals and companies，such funds screen and select securities based on social or environmental criteria.。

会计专业专业术语中英文对照一、会计与会计理论会计accountingn XXX投资人XXX股东XXX债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师XXXIASCXXXAICPA财务会计准则委员会FASBXXXIMAXXXAAA税务稽核署IRS独资企业Proprietorship合资人企业Partnershipn会计目标Accounting Objectives管帐假定Accounting ns会计要素Accounting Elements会计原则Accounting Principles管帐实务进程Accounting res财政报表Financial Statements财政分析Financial Analysis会计主体假设Separate-entity n货币计量假设Unit-of-measure n持续经营假设Continuity(Going-concern) d n资产Asset负债Liability业主权益Owner's XXX支出Revenue费用XXXe亏损Loss支出完成原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle严重性原则Materiality Principle稳健性原则Conservatism Principle权责产生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting re/Cycle管帐信息体系Accounting n System帐户Ledger管帐科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General XXX明细分类帐Subsidiary Ledger试算均衡Trial Balance现金收款日记帐Cash receipt journal现金付款日志帐Cash disbursements journal销售日志帐Sales Journal购货日记帐Purchase Journal通俗日志帐General Journal事情初稿Worksheet调整分录Adjusting entries结帐Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand活动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表XXX在途存款Outstanding deposit在途支票Outstanding check应对笔据Vouchers payable应收帐款Account receivable应收单子Note receivable起运点交货价F.O.B shipping point目的地交货价XXX point贸易扣头Trade discount现金扣头Cash discount销售退回及折让Sales return and allowance坏帐费用Bad XXX备抵法Allowance method备抵坏帐Bad debt allowance损益表法XXX资产欠债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息单子Interest bearing note不带息单子Non-interest bearing note出票人XXX受款人XXX本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com 四、存货存货Inventory商品存货XXX产制品存货Finished XXX 在产品存货XXX原资料存货XXX起XXX shipping point目的地抵岸价格XXX寄销Consignment寄销人Consignor承销人Consignee按期盘存XXX永续盘存XXX购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺XXX分批认定法Specific n加权平均法Weighted average先进先出法First-in。

会计学原理专业英语词汇对照第一章：必知词汇accounting会计recordkeeping or bookkeeping簿记shareholders股东board of directors董事会auditors审计suppliers供应商creditor债权人ethics职业道德GAAP公认会计原则（美国）SEC证券交易委员会（美国）FASB财务会计准则委员会（美国）IASB国际会计准则理事会（国际）IFRS国际财务报告准则（国际）Relevant相关Reliable可靠Comparable可比Principles原则The measurement principle/ the cost principle计量原则/ 成本原则The revenue recognition principle收入确认原则The expense recognition principle/ the matching principle支出确认原则/配比原则Sale on credit/ on account 赊销Purchase on credit/on account赊购The full disclosure principle充分披露原则Assumptions假设The going-concern assumption持续经验假设The monetary unit assumption货币计量假设The time period assumption会计分期假设The business entity assumption会计主体假设Sole proprietorship独资企业Unlimited liability无限责任Partnership合伙企业Corporation公司Double taxation双重课税Expanded accounting equation扩展会计等式Assets资产Liabilities负债Owners, equity 所有者权益Net assets净资产Owners, capital所有者资本Owners, withdrawals所有者提取/所有者抽回投资Expenses费用Revenue收入Net income净利润Net loss净损失Income statement利润表Statement of owners, equity所有者权益表/所有者权益变动表Balance sheet资产负债表Statement of cash flows现金流量表第二章：必知词汇(上文有的不再重复)Accounting books/books会计帐簿Source documents原始凭证Account账户General ledger总分类账Ledger分类账Account receivable应收账款Note receivable应收票据Prepaid accounts/ prepaid expenses预付账款/待摊费用Account payable应付账款Note payable应付票据Unearned revenue预收账款Accrued liabilities应计负债Increase增加Decrease减少Chart of accounts会计科目表T-account T形账户Debit借方（Dr.）Credit贷方(Cr.)Account balance账户余额Normal balance正常余额Double entry accounting 复式记账法Journalizing登记日记账Journal日记账General journal普通日记账Journal entry日记账分录Posting过账Balance column account三栏式账户PR（posting reference）过账索引Trial balance试算平衡表Unadjusted statements调整前的财务报表必记口诀：有借必有贷，借贷必相等。