第一课财务会计导读
Glossary
accrual basis权责发生制
Asset资产
balance sheet资产负债表
capital adequacy ratio资本充足率
cash basis收付实现制
cash flow statement现金流量表
double entry method复式记账法
Expenses费用
Fair value公允价值
financial reports财务报告
going concern持续经营
guarantee担保
Historical cost历史成本
Impairment减值
impairment provision减值准备
income statement利润表
Liabilities负债
Maturity到期
Net realizable value可变现净值
Owners’Equity所有者权益
post-amortization costs摊余成本
Present value现值
Profit利润
Replacement cost重置成本
stewardship受托责任
transferor转出方
transferee转入方
1.资产类科目Assets
现金：Cash and cash equivalents
银行存款：Bank deposit
应收账款：Account receivable
应收票据：Notes receivable
应收股利：Dividend receivable
应收利息：Interest receivable
其他应收款：Other receivables
原材料：Raw materials
在途物资：Materials in transport
库存商品：inventory
存货跌价准备：provision for the decline in value of inventories
坏账准备：Allowance for doubtful acounts
待摊费用：Prepaid expense
交易性金融资产：Trading financial assets
持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial assets
短期投资：Short-term investment
长期股权投资：Long-term equity investment
固定资产：Fixed assets
累计折旧：Accumulated depreciation
在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets
累计摊销：Accumulated amortization
商誉：Goodwill
递延所得税资产：deferred tax assets（DTA）
2.负债类Liability
短期借款：Short-term loans/borrowing
长期借款：Long-term loans/borrowing
预收账款：advance from customers/Deposit received
应付票据：Notes payable
应付账款：Account payable
应付工资薪酬：wages payable
应付股利：Dividends payable
应付利息：Interest payable
应交税费：Tax payable
其他应付款：Other payables
递延所得税负债：Deferred tax liabilities
3.所有者权益类OWNERS'EQUITY
实收资本：Paid-in capital
资本公积：Additional paid-in capital
盈余公积：Surplus reserves
未分配利润：Retained earnings
4.成本类科目Cost
生产成本：Manufacturing Cost
制造费用：Manufacturing overhead
劳务成本：labor costs
研发支出：R&D expenditure
5.损益类Profit and loss
主营业务收入：Main operating revenue
其他业务收入：Other operating revenue
营业外收入：Non-operating income
投资收益：Investment income
产品销售收入：sales revenue
主营业务成本：Main operating costs；cost of goods sold/cost of sales 其他业务支出：Other operating costs
营业外支出：Non-operating expenditure
销售费用：Selling expense（advertisement）
管理费用：General and administration expense（G&A expense）
财务费用：Finance expense
公允价值变动损益：Gain/loss of the change of fair value
所得税：Income tax
第二课流动资产
Glossary
Allowance Method备抵法
Bad debts坏账
Cash现金
Cash Discounts现金折扣
Cash Equivalents现金等价物
consigned goods代销存货
Current Asset流动资产
Direct Write-Off直接转销法
finished products完工产品
FIFO,First-in-first-out先进先出法
general and administrative expenses管理费用
goods in transit在途存货
Gross Method总价法
Inventory存货
LIFO:Last-in-first-out后进先出法
Maturity到期
Merchandise商品
Net Method净价法
NRV(Net Realizable Value)可变现净值
Notes Receivable应收票据
Periodic system定期盘存
Perpetual system永续盘存
physical count盘点
purchase costs采购成本
Specific Identification个别认定法
the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣
