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
2.会计估计 Accounting Estimate
