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1.accounting n.會(huì)計(jì);會(huì)計(jì)學(xué)

e.g.T-account: T型賬戶;account payable 應(yīng)付賬款 account receivable 應(yīng)收賬款;

accountant n.會(huì)計(jì)人員，會(huì)計(jì)師 CPA (certified public accountant) 注冊(cè)會(huì)計(jì)師

2.Accounting concepts 會(huì)計(jì)的基本前提

1)accounting entity 會(huì)計(jì)主體;entity 實(shí)體，主體

2)going concern 持續(xù)經(jīng)營(yíng)

3)accounting period 會(huì)計(jì)分期

financial year/ fiscal year 會(huì)計(jì)年度(financial adj.財(cái)務(wù)的，金融的; fiscal adj.財(cái)政的)

4)money measurement 貨幣計(jì)量

人民幣 RMB￥ 美元 US$ 英鎊 ￡ 法國(guó)法郎 FFr

權(quán)責(zé)發(fā)生制 accrual basis

accrual n.本身是應(yīng)計(jì)未付的意思，

accrue v.應(yīng)計(jì)未付，應(yīng)計(jì)未收，

e.g.accrued liabilities，應(yīng)計(jì)未付負(fù)債

3.Quality of accounting information 會(huì)計(jì)信息質(zhì)量要求

(1)可靠性reliability

(2)相關(guān)性 relevance

(3)可理解性 understandability

(4)可比性 comparability

(5)實(shí)質(zhì)重于形式 substance over form

(6)重要性 materiality

(7)謹(jǐn)慎性 prudence

(8)及時(shí)性 timeliness

4.Elements of accounting會(huì)計(jì)要素

1)Assets: 資產(chǎn)

current assets 流動(dòng)資產(chǎn)

cash and cash equivalents 現(xiàn)金及現(xiàn)金等價(jià)物 (bank deposit)

inventory 存貨 receivable 應(yīng)收賬款 prepaid expense 預(yù)付費(fèi)用

non-current assets 固定資產(chǎn)

property (land and building) 不動(dòng)產(chǎn), plant 廠房, equipment 設(shè)備 (PPE)

e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.

2)Liabilities: 負(fù)債

funds provided by the creditors. creditor 債權(quán)人，賒銷方

current liabilities 當(dāng)期負(fù)債

non-current liabilities 長(zhǎng)期負(fù)債

total liabilities

account payable 應(yīng)付賬款 loan 貸款 advance from customers 預(yù)收款

bond 債券(由政府發(fā)行, government bond /treasury bond政府債券，國(guó)庫(kù)券)

debenture 債券 (由有限公司發(fā)行)

3)Owners’ equity: 所有者權(quán)益 (Net assets)

funds provided by the investors. Investor 投資者

paid in capital (contributed capital) 實(shí)收資本

shares /capital stock (u.s.) 股票

retained earnings 留存收益

dividend 分紅

beginning retained earnings ending retained earnings

reserve 儲(chǔ)備金 (資產(chǎn)重估儲(chǔ)備金，股票溢價(jià)賬戶)

e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.

4)Revenue: 收入

sales revenue 銷售收入 interest revenue 利息收入 rent revenue 租金收入

5)Expense: 費(fèi)用

cost of sales 銷售成本, wages expense 工資費(fèi)用

6)Profit (income, gain):利潤(rùn) net profit, net income

5.Financial statement 財(cái)務(wù)報(bào)表

1)balance sheet 資產(chǎn)負(fù)債表

2)income statement 利潤(rùn)表

3)statement of retained earnings 所有者權(quán)益變動(dòng)表

4)cash flow statement 現(xiàn)金流量表

6.Accounting cycle

1)journal entries 日記賬 general journal 總?cè)沼涃~

general ledger 總分類賬 trial balance 試算平衡表

adjusting entries 調(diào)整分錄 adjusted trial balance 調(diào)整后的 試算平衡表

Financial statements 財(cái)務(wù)報(bào)表 closing entry 完結(jié)分錄

2)Dr.—Debit 借 Cr.—Credit 貸

Double-entry system 復(fù)式記賬