第一章
1．资产asset
2．负债liability
3．所有者权益equity=capital=net asset
4．收入income=revenue=sales
5．费用expense
6．厂房plant
7．机器machine
8．无形资产intangible asset
9．非流动资产Non current asset（6 7 8属于9）10．库存现金petty cash
11．银行存款cash
12．应收账款trade receivable=A/R
13．存货inventory
14．流动资产current asset （10 11 12 13属于14）
15．贷款loan
16．应付账款trade payables=A/P
17．预收账款advance from customers
18．流动负债current liability（15 16 17属于18）19．实收资本share capital
20．资本公积share premium
21．留存收益Retained earnings=R/ES
22．资产负债表statement of financial position=SOFP
23．所有者权益变动表statement of changes in equity=SOCIE
24．现金流量表statement of cash flow
25．利润表statement of comprehensive income=SOCI
第二章
1．复式记账double-entry bookkeeping
2. 借Debit
3. 贷Credit
4. 预付账款prepayment
5. 利润profit
第四章
1．增值税value added tax=sales tax
2．进项税额input tax
3．销项税额output tax
4．贸易折扣（商业折扣）trade discount
5．现金折扣cash discount
6. 不含税exclusive
7. 含税inclusive 8. 交易事项Transaction
9. 取走withdraw
第五章
1.现金petty cash=cash on hand
2.支票cheque
3.自动转账standing order/direct debt
4.银行给你存款利息bank interest on deposit
5.银行收取利息手续费bank charges
6.银行收取利息bank interest on overdraft
7.空头支票dishonored cheque
8.未结清的款项，别人给我的uncleared lodgement
9.未承兑的汇票unpresent cheque
10.别人给我支票undrawn cheque
11.公司业务错误business error
12.银行业务错误bank error
13.银行存款余额调节表bank reconciliation
14.银行透支overdraft
15.银行对账单bank statement
16.现金账簿/银行存款日记账cash book
17.总账control accounts =general ledger
18.明细账individual ledger =personal ledger=subsidiary ledger=memo account
19.应收账款总账receivable control account =receivable general ledger
20.应收账款明细账receivable ledger=sales ledger
21.坏账bad debt=irrecoverable debt
22.毛利润gross profit
23.一般性坏账准备general allowance
24.特殊性坏账准备specific allowance
25.可疑的坏账doubtful debt
25.资产减值损失expense-bad debts written off
26.坏账准备allowance for A/R
第六章
1 存货inventory
2 先进先出first in first out
3 特殊计价法specific identification
4 加权平均法period average=weighted average
5 移动加权平均法continuous average=continuous weighted average cost method=moving weighted average method
6 成本historical cost
7 可变现净值net realizable value
8 资产减值损失-计提的存货跌价准备expense-inventory written-down
9 永续盘存制perpetual inventory system
10 实地盘存制periodic inventory system
11 购货purchase
12 数量quantity
13 单价unit cost
14 毛利润率gross profit margin
第七章
1 买价original purchase price
2 场地准备费cost of site preparation
3 运输费delivery and handling
4 安装费installation
5 员工培训费employee training
6资本化后续支出capital expenditure
7 费用化后续支出revenue expenditure
8 直线法straight line method
9 累计折旧accumulated depreciation
10 原值original cost
11 预计净残值estimated residual value
12 预计使用寿命useful life
13 余额递减法reducing balance method
14 账面价值net book value=carrying value
15 固定资产处置disposal of fixed asset
16 固定资产清理disposal account
17 研究性支出research cost
18 开发性支出development cost
19 不确定使用寿命indefinite useful life
20 确定使用寿命finite useful life
21累计摊销accumulated amortization
22 每年的折旧depreciation for each year
第八章
1或有事项contingencies
2.或有负债contingent liabilities
3.现时义务present obligation
4.或有资产contingent assets
5.肯定的certain
6.可能的probable
7.或许的possible
8.遥远的，渺茫的Remote
9.预计负债provision
第九章
1.试算平衡trial Balance
2.交易发生transaction occur
3.复式记账Double entry
4.结账Balance off
5.期末调整Year End Adjustment
6.错误Errors
7.遗漏omission
8.任命错误commission errors
9.原则性错误errors of principle
10.加总错误casting errors
11.暂记账户suspense account
第十章
1.预付账款prepayment
2.预提费用accruals
3.其他应收款other receivable
4.递延收入Deferred income
5.到期expire
6.欠款arrear
7.租客Tenant
8.财务报表financial statements
9.资产负债表The Statement of Financial Position
10.利润表The statement of comprehensive income
11.所有者权益变动表The statement of change in equity
第十一章
1.现金流量表The statement of cash flow
2.经营活动operating activities
3.投资活动investing activities
4.筹资活动financing activities
5.直接法The direct method
6.间接法indirect method
7.付出利息Interest paid
8.付出所得税Income tax paid
9.付出红利Dividends paid
第十二章
1.资产负债表日后事项Events after the reporting period
2.调整事项adjusting event
3.非调整事项Non-adjusting event
第十三章
1.会计政策Accounting policy
