会计英语-基础会计.pptxVIP

会计英语基础会计

Chapter1

accounting01会计，会计学02informationsystem03信息系统04enterprise05企业06business07商业，企业08

decisionmaking制定决策bookkeeping簿记transaction交易，经济业务investor投资者

creditor01债权人02nonprofitorganization03非营利性组织04returnof05（投资）回收06returnon07（投资）回报，报酬08

现金流量cashflow

Chapter2

accountingstandard会计规范accountingassumptions会计假设accountingentity会计主体goingconcern持续经营

monetaryunit01货币计量02accountingperiod03会计分期04cash-basis05现金收付制06accrual-basis07权责发生制（应计制）08

costprinciple01成本原则02realizationprinciple03实现原则04matchingprinciple05配比原则06objectiveprinciple07客观性原则08

consistencyprinciple01一致性原则02fulldisclosure03充分反映04materiality05重要性06conservatism07稳健性08

Chapter3

01asset02资产03liability04负债05owner’sequity06所有者权益07accountingequation08会计平衡公式

fiscalyear会计年度transaction交易，业务basicaccountingelements基本会计要素drawing提款，资本撤回

0102030405060708netincome净收益netloss净损失revenueexpense费用收入

Chapter4

account账户T-accountT形账户double-entryaccounting复式记账制debit借方

credit01贷方02sourcedocument03原始凭证04permanentaccounts05永久性账户06temporaryaccount07临时性账户08

journalizing记日记账bookoforiginalentry原始分录的记录chartofaccounts会计科目表balance余额

Chapter5

accountingcycle01会计循环02entry03会计分录04generaljournal05普通日记账06journalizing07记日记账08

ledger01分类账02posting03过账04specialjournals05特种日记账06sourcedocument07原始凭证08

01subsidiaryledgers02明细分类账03trialbalance04试算平衡表05errorcorrection06差错更正

Chapter6

accumulateddepreciation累计折旧adjustingentries调整分录adjustedtrialbalance调整后试算平衡contra-assetaccount备抵账户

结账后试算平衡折旧费用股本结账分录post-closingtrialbalancedepreciationexpensecapitalstockclosingentries

01prepaidexpense02待摊费用03incomesummary04收益汇总，本年利润05insurancepolicies06保险，保单07miscellaneousexpenses08杂项费用，其他费用evenueearned已实现收入unearnedrevenue预收账款（未实现收入）

Chapter7

financialstatement01财务报表02balancesheet03资产负债表04incomestatement05利润表06statementofcashflows07现金流量表08

01financialcondition02财务状况03retainedearnings04留存收益05accrual-basis06权责发生制07cash-basis08现金收付制

01cashofgoodssold02(COGS)03销货成本04grossprofit05毛利06salesr