[Glossary按章排列.docVIP

Chapter 1 account n. 账户1 accounting elements 会计要素1 accounting equation 会计等式1 accounting n. 会计学1 accounting period 会计期间1 accounts payable 应付账款1 accrual basis权责发生制1 accumulate vt. 累计1 administrative expenses管理费用1 allocation n. 分配1 asset n.资产1 attribute n. 属性1 audit v. n. 审计，查账1 auditing n.审计1 balance sheet date资产负债表日1 balance sheet资产负债表1 basic accounting equation 基本会计等式1 bookkeeping n. 簿记1 business enterprise 企业1 call for 要求1 cash and cash equivalents 现金及现金等价物1 cash basis收付实现制1 cash flow statement现金流量表1 comparability n. 可比性1 convergence n. 会合，会聚，趋同共存 1 cost accounting成本会计1 cost of goods sold 已销成本，销售成本1 current asset流动资产1 curtail vt. 缩短，减少，削减1 defer v. 递延，推迟1 depletion n. 折耗，耗减1 distribution n. 分配；经销1 dividend n. 股利，股息1 drawing n. 个人提取（账户）1 economic entity 经济实体1 entrust vt. 委托，托管1 equity n. 权益1 equity participant 资本参与人，资本参与者1 expanded accounting equation 拓展会计等式1 expense n. 费用1 external user 外部使用者1 finance cost 财务费用1 financial accounting财务会计1 financial analysis 财务分析1 financial event 财务事项，财务事件，财务活动1 financial position 财务状况1 financial statements 财务报表1 fiscal year 会计年度1 foreseeable a. 可以预见的1 going concern持续经营1 gross profit 毛利，总利润，总收益1 identify vt. 识别，确认1 income statement利润表1 incurrence n. 招致，惹气，遭受1 inflow n. 流入1 internal user 内部使用者1 International Accounting Standards Board (IASB) 国际会计准则理事会liquidate vt. 清算1 liquidation basis 清算假设1 managerial accounting管理会计1 manufacturing business 制造业企业1 materiality n.重要性1 materially ad. 重要地，重大地1 measure v. 计量，测算1 merchandize n. 商品1 merchandizing business 商品流通企业1 monetary unit 货币单位1 net loss 净亏损1 net-realizable value可变现净值，净变现值1 non-current asset非流动资产1 non-current liability非流动负债1 nonprofit organization 非营利组织1 on the verge of在某事即将发生之际，接近出现某事物之点1 operating cycle 经营周期1 operating expense 营业费用1 outflow n. 流出1 owner’s equity 所有者权益1 pay out 支出1 performance n. 业绩1 play a confirmatory role 起实证作用1 premises n.房屋，建筑物，房产1 primary income statement 基本损益表1 proprietorship n. 独资企业1 qualitative characteristic质量特征1 quantitative data 定量数据，数量数