最新吐血整理会计英语名词解释

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会计英语知识点汇总

会计英语知识点汇总会计英语是指与会计相关的英语词汇、表达方式以及专业术语。

随着国际间经济交流的日益频繁和全球化进程的加快，掌握会计英语成为了很多专业人士的必备技能。

本文将梳理一些常见的会计英语知识点，以帮助读者更好地理解和运用这些术语。

一、财务报表1. Balance Sheet（资产负债表）：用于反映企业在特定日期的资产、负债和所有者权益的情况。

2. Income Statement（利润表）：反映企业在一定期间内的收入、费用和净利润。

3. Cash Flow Statement（现金流量表）：按照企业的经营、投资和筹资活动分类，反映现金的流入和流出。

4. Statement of Retained Earnings（留存收益表）：展示企业在一定期间内的净利润留存情况。

二、会计核算1. Accounting Equation（会计等式）：Assets（资产）= Liabilities（负债）+ Owner's Equity（所有者权益），反映了企业财务状况的基本平衡关系。

2. Depreciation（折旧费用）：用于反映资产价值随时间的减少。

3. Accrual Accounting（权责发生制）：将收入和费用与实际发生的时间匹配，而非支付和收入的时间。

4. Double-entry Bookkeeping（复式记账法）：每笔交易必须同时记录借方和贷方的金额。

5. Financial Ratios（财务比率）：用于分析企业财务状况和经营绩效的指标，包括盈利能力、杠杆比率、偿债能力等。

三、财务分析1. Liquidity（流动性）：反映企业偿付短期债务的能力。

2. Solvency（偿债能力）：反映企业偿付长期债务的能力。

3. Profitability（盈利能力）：反映企业获取利润的能力。

4. Efficiency（效率）：反映企业运营资源利用的程度。

5. DuPont Analysis（杜邦分析）：将利润率、资产周转率和资本结构相互关联，分析企业绩效因素。

会计英语名词解释

1、assets（资产）：economicresources owned by the business that will benefit futureoperation,GAAP requires theyare valued at cost,notmarketvalue.2、Liabilities(负债):aredebets,the person or persons to whom they are owed are calledcreditors.3、Shareholders’equity(所有者权益)：Creditors have legalpriority over theowners’claims.theshareholders’equity is theresidual amount.4、Revenues(收入)：are increasesin stockholders’equityresulting from the costs ofselling goods,rending servicesor performing other businessactivities5、Expenses(费用)：are decreasesin stockholders’equityresulting from the costs ofselling goods,rending serviceser performing other businessactivities.6、Balance sheet(资产负债表)：is alisting of a company’s assets, liabilities and owners’ equity on a given date.it is designedto portray the financialposition of the company at aparticular time.7、Statement of owner’s equity(所有者权益表)：shows the changestake place in the owner’scapital during a period of time net income or notloss.withdrawals,and owner’sinvestment for a business.8、Cash flow statement(现金流量表)：reports cash receipt andpayments as well as cashinflows and actflows in threegroups:operatingactivites.investingactivites.and financingactivites.9、The income statement(利润表)：reports the net income or nerless for the income: revenues-expenses.10、Accrual accounting（权责发生制）：requires adjustment for prepaid unearned and accrued items thereforeit reports revenues when earnedand expenses when the expiration of benefit incurred.11、The matching rule(配比原则)：states that expenses must be assigned to the accounting period in which they are used to produce revenue.12.going concern principle(持续经营)：assumes that a business will continue for an indefinite period.13. time period principle(会计期间)：an entity’s activities are divided into specific time periods.such as a year14. full disclosure(充分批露原则)：financial statements must report all relevant information about the operations and financial position of the entity15.Consistency principle(一致性原则)：an entry must use the same accounting methods period after period so that the financial statements of succeeding period will be comparable.16.materiality principle(重要性原则)：an amount may be ignored if its affect on the financialstatements is not important to its users.17.conservatism principle(稳健性原则)：the least optimistic estimate should be selected when two estimates of amounts to be received or paid are aboutequality likely;it is better to understate than over values.18.busniness entity principle(会计主体)：each entity must keep accounting records and people reports that are distinct from those of the owner and any other entity.19.。

会计英语术语解释

会计英语术语解释第一章Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting equation 会计等式Asset 资产Audit 审计Balance sheet 平衡表（资产负债表）Capital 资本Certified management accountant (CMA) 注册管理会计Certified public accountant (CPA) 注册会计师Corporation 公司Entity 主体Expense 费用Financial accounting 财务会计Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial statements 财务报告Generally accepted accounting principles(GAAP)公认接受会计准则Income statement 收入表（利润损益表）Liability 负债Management accounting 管理会计Net earnings 净收益Net income 净收入Net loss 净损失Net profit 净利润Note payable 应付票据Note receivable 应收票据Owner's equity 所有者权益Owner withdrawals 实收资本Partnership 合伙制Proprietorship 个体制Revenue 收入Shareholder 股东Statement of cash flows 现金流量表Statement of earnings 净盈余报表Statement of financial position 财务状况报表Statement of operations 运营表Statement of owner's equity 所有者权益报表Stockholder 股东Transaction 交易第二章Account 账簿、账户Chart of accounts会计科目表把……记入贷方CreditDebit把……记入借方Journal日记账Ledger总账、分类账Normal balance 正常余额、平衡Posting登帐、过账Trial balance 试算平衡第三章Accrual accounting 权责发生制book value(of a plant asset) 账面价值plant asset 固定资产Accrued expense 应计费用cash-basis accounting 收付实现制prepaid expense 预付费用Accrued revenue 应计收入contra account 抵消账户revenue principle 收入确认准则Accumulated depreciation累计折旧deferred revenue 递延收入time-period concept会计期间Adjusted trial balance 调整试算平衡depreciation折旧unearned revenue递延收入Adjusting entry 调整分录matching principle 配比原则第四章Accounting cycle 会计循环fixed asset固定资产plant asset 固定资产Closing the accounts 结账income summary 损益汇总账户postclosing trial balance 试算平衡Closing entries 结账分录liquidity 流动性reversing entries 转回分录Current asset 流动资产long-term asset 长期资产temporary accounts 临时性账户Current liability 流动负债long-term liability 长期负债work sheet 工作表Current ratio 流动比率operating cycle 营业周期Debt ratio 资产负债率永久性账户permanent accounts第五章Cost of goods sold 销售成本sales 销货成本of Costmargin边际收入Grosspencentage毛利润率margin Gross毛利润Gross profit 毛利率profit pencentageGross运营收入Income from operations 存货inventory 存货周转inventory turnover发票，收据，单证Invoice多步式利润表Multi-step income statement 净销售Net purchases 净销售收入Net sales revenue 运营成本Operatingexpenses 运营收入income Operating其他费用expenseOther其他收入revenueOther定期盘存制system Periodic inventorysystem永续盘存制inventory Perpetualsales销售Sales discount销售折扣allowances销售返还补贴Sales returns and销售收入revenue Salessingle-step income statement单步式利润表第六章平均成本法Average-cost method谨慎性原则Conservatism 持续经营principle Consistency充分性披露（原则）Disclosure principle先进先出法Firsr-in first-out(FIFO) inventory costing method 加权平均法inventory costing methodWeighted average毛利润法method Gross profitlast-in first-out(FIFO) inventory costing method后进先出法Lower-of -cost-or-market(LCM)rule成本与市价孰低法Materiality concept重要性原则个别确认法indentifiction methodSpecific 个别成本法Specific -unit-cost method 第七章system会计信息系统information accounting processing 分批加工、成批处理batch journal disbursements cash现金支出日记账支票登记簿journal payment cashcash receipts journal 现金收入日记账check register 支票登记簿control account 统驭账户credit memorandum or credit memo 贷方备忘录data warehouse 数据仓库database 数据库debit memorandum or debit memo 借方备忘录、借记卡备忘录Enterprise Resource Planning 企业文化、企业资源规划general journal 普通日记账general ledger 总账hardware 硬件menu 菜单module 模板network 网络online processing 在线处理、联机处理purchases journal 购货日记账sales journal 销售日记账server 服务器software 软件special journal 特种日记账、专用日记账spreadsheet 试算表subsidiary ledger 明细分类账、辅助分类账第八章audit 审计、审核bank collection 银行托收bank reconciliation 银行往来对账单、银行存款余额调节表bank statement 银行对账单、银行结算清单check 支票computer virus 计算机病毒controller 财务主管deposit in transit 在途存款electronic funds transfer 电子资金调拨系统encryption 加密firewalls 防火墙imprest system 定额备用金制度internal control 内部控制nonsufficient funds（NSF）check 空头支票outstanding check 在途支票、未兑付支票petty cash 零用现金、零用金、小额现款Trojan horse 木马、特洛伊木马voucher 付款凭证、传票、凭单第九章Acid-test ratio酸性测试比率账龄分析法Aging-of-accounts method Allowance of Doubtful Accounts坏账准备Allowance for uncollectible accounts坏账准备Allowance method备抵法Bad-debt expense坏账损失Balance-sheet approach决算表平衡法Collection period收账日期Creditor债权人Day's sales in receivables应收账款周转天数Debtor债务人Default on a note不履行付款义务Direct write-off method直接注销法Discounting a note receivable应收票据折价Dishonor of a note 没有追索权Doubtful-account expense呆账费用Due date到期日Income-statement approach损益表方法Interest利息Interest period计息期Interest rate利率Maker of a note出票人Maturity date到期日Maturity value到期价值Note term票据条款Payee of a note持票人（收款票据）Percent-of-sales method销货百分比法Principal本金Principal amount本金金额Promissory note本票Quick ratio速动比率Receivables应收账款Time时间Uncollectible-account expense坏账损失第十章Accelerated depreciation method快速折旧法Amortization摊销Brand names商标名Capital expenditure资本支出Copyright版权Depletion expense折耗费Depreciable cost折旧成本Double-declining-balance（DDB）depreciation method双倍余额递减法Estimated residual value估计残值Estimated useful life估计使用年限非常维修Extraordinary repairFranchises特许权Goodwill商誉Intangibles无形资产Licenses授权Ordinary repair普通修理Patent专利Plant assets固定资产Salvage value残值Straight-line （SL）depreciation method直线法折旧Trademark商标Trade name商标名Units-of-production （UOP）depreciation method单位产量法第十一章accrued expense 应计费用、预提费用accrued liability 应计负债current portion of long-term debt 长期负债中一年内到期的部分current maturity 本期或一年内到期employee compensation 雇员薪酬FICA tax 联邦保险捐助税gross pay 工资的毛收入net pay 净支出payroll 工薪、工资short-term note payable 短期应付票据Social Security tax 社会保险税unemployment compensation tax 事业补偿税withheld income tax 预扣收入税第十三章additional paid-in capital 股本溢价authorization of stock 授权股票board of directors 董事book value 账面价值bylaws 规章、章程chairperson 主席charter 特许权、授权common stock 普通股contributed capital 已投股本cumulative preferred stock 累计优先股deficit 赤字、亏空dividends 股利double taxation 双重税收legal capital 法定资本limited liability 有限责任market value 市场价值发行在外股票outstanding stockpaid-in capital 实收资本par value 票面价值、面值preferred stock 优先股president 总裁、董事长rate of return on common stockholders'equity普通股收益率rate of return on total assets 资产回报率retained earnings 留存收益return on assets 资产回报return on equity 所有者权益回报shareholder 股东stated value设定价值、宣称价值、无票面值股票stock 股票stockholder 股东、股票持有者stockholders' equity 所有者权益第十四章Appropriation of retained earnings 分类盈余Comprehensive income 毛利润，综合收入Earnings per share （EPS）每股收益Extraordinary gains and losses 营业外收入/支出Extraordinary item 异常项目Prior-period adjustment 先期调整Segment of the business 经营部门Statement of stockholders' equity 所有者权益状况变动表Stock dividend 股票股利Stock split 股票分割（折分）Treasury stock 库藏股第十五章Bond discount 债券折价Bond premium 债券溢价Bonds payable 应付债券Callable bonds 可回购债券Capital lease 融资租赁Convertible bonds 可转换债券Debentures 信用债券（无担保债券）Discount（on a bond）折价Effective interest rate 有效利（息）率Lease 租赁Lessee 承租人Lessor 出租人Leverage 杠杆Market interest rate 投资者实际回报率Mortgage 抵押Operating lease 经营性租赁溢价PremiumPresent value 现值Serial bonds 系列债券Stated interest rate 票面利息率Term bonds 定期债券第十六章available-for-sale investments 可供出售投资（不以控制为目的）consolidated statements 合并会计报表controlling interest 主权益equity method 权益法foreign-currency exchange rate 汇率hedging 套期保值held-to-maturity investments 持有至到期投资long-term investment 长期投资majority interest 主权益marketable security 短期投资market-value method 市场法。

会计英语术语中英文对照

会计英语术语中英文对照会计是一门重要的商业领域，涉及到许多专业术语。

对于许多学习会计的人来说，掌握这些术语之间的英文对照是至关重要的。

本文将为您提供一些常见的会计英语术语及其中英文对照。

1. 会计基础术语•Assets（资产）•Liabilities（负债）•Equity（股权）•Revenue（收入）•Expenses（费用）•Net Income（净收入）•Gross Income（毛收入）•Profit（利润）•Loss（亏损）•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）2. 资产类•Current Assets（流动资产）•Fixed Assets（固定资产）•Intangible Assets（无形资产）•Cash（现金）•Accounts Receivable（应收账款）•Inventory（库存）•Prepd Expenses（预付费用）•Property, Plant, and Equipment（房地产、厂房和设备）3. 负债类•Current Liabilities（流动负债）•Long-term Liabilities（长期负债）•Accounts Payable（应付账款）•Notes Payable（应付票据）•Accrued Expenses（应计费用）•Deferred Revenues（预收收入）•Bonds Payable（应付债券）4. 股权类•Common Stock（普通股）•Preferred Stock（优先股）•Retned Earnings（留存收益）•Dividends（股息）•Treasury Stock（库存股）5. 收入类•Sales（销售额）•Revenue（收入）•Sales Revenue（销售收入）•Service Revenue（服务收入）•Interest Revenue（利息收入）•Dividend Revenue（股息收入）6. 费用类•Cost of Goods Sold（销售成本）•Operating Expenses（营业费用）•Selling Expenses（销售费用）•General and Administrative Expenses（管理费用）•Depreciation Expenses（折旧费）•Amortization Expenses（摊销费）•Interest Expenses（利息费用）•Income Tax Expenses（所得税费用）7. 现金流量类•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（融资活动）•Cash Inflows（现金流入）•Cash Outflows（现金流出）•Net Cash Flow（净现金流量）8. 财务报表•Balance Sheet（资产负债表）•Income Statement（利润表）•Cash Flow Statement（现金流量表）•Statement of Retned Earnings（留存收益表）总结以上是一些常见的会计英语术语及其中英文对照。

会计概念英文名词解释

会计概念英文名词解释(总8页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--Session 1 Definitions and Elements of Financial StatementsYou will need to learn these underlined terms for the midterm!I.Income statement–“video” of revenues, expenses, gains, lossesover a period of timea.Basic definitions:Revenue–increase in equity (and associated increase inassets and/or decrease in liabilities) earned from the saleof goods or provision of services to customers; it ismeasured on a gross basis as the amount of assets to bereceived.Expense– decrease in equity (and associated decrease inassets and/or increase in liabilities) created by sale ofgoods, rendering of services or passage of time; it ismeasured on a gross basis as the amount of assets consumed.Gain – increase in equity resulting from selling assets orrecognizing the increase in value of assets (or decrease invalue of liabilities); it is measured on a net basis as thepositive difference between current value and amount recordedon the balance sheet.Loss – decrease in equity resulting from selling assets ordecrease in value of assets (or increase in value ofliabilities); it is measured on a net basis as the negativedifference between current value and amount recorded on thebalance sheet.Accounting period - the time period between consecutivebalance sheets for which a firm prepares an income statementand statement of cash flows ., an annual report has a 12-month accounting period and a quarterly statement has a 3-month accounting period).b.Elements:Sales - revenue from selling goods or providing services tocustomers, which is reported as the top line on the incomestatement.Cost of Goods Sold or Cost of Sales labor, material, andoverhead costs directly related to providing goods orservices.Gross Profit is the difference between Sales Revenue and Costof Goods Sold, which represents the profit that is availableto cover all of the other expenses on the income statement.Operating Expenses are expenses related to the ordinaryoperating activities of the firm of providing goods orservices to customers or gains and losses related tooperating assets like PPE.Operating Profit or Income equals gross profit minusoperating expenses.Other Nonoperating Revenue and Expense are items related toFINANCING activities ., interest expense) and INVESTINGactivities ., interest income and gains and losses oninvestments).Income Before Tax equals operating profit minus other incomeand expense.Tax expense equals a GAAP based measure of the governmentcharges on income.Net Income equals income before tax minus tax expense.c.Income statement accounts are called TEMPORARY ACCOUNTSbecause amounts accumulate for a defined period of time andare then zeroed out when the balance is transferred toretained earnings. Annual income statement amountsrepresent the total revenues or expenses for a 12 monthperiod called the fiscal year.II.Balance sheet–“snapshot” of assets, liabilities, stockholders’ equity at a point in timea.Basic DefinitionsOperating cycle - average time it takes to go from cash togoods and services sold to customers and then back to cashcollected from customers.b.Elements:Asset: resource the firm controls because of a pasttransaction or event that provides expected future benefits.Current asset: asset a firm expects to convert to cash,sell, or consume within the longer of one year or anoperating cycle.Noncurrent asset: asset not classified as current.Liability: creditor’s claims or obligation that representsa probable future economic sacrifice of assets or servicesbased on a past transaction or event.Current liability: obligation a firm expects to paywithin the longer of one year or an operating cycle.Noncurrent liability: liability not classified ascurrent.Shareholders’ equity: measure of financing provided byowners of the firm that captures owners’residual claim on assets of the firm after satisfying liabilities.Retained earnings: cumulative net income minusdividends over the life of the firm.Retained earnings are a source of financing. Whenearnings exceed the dividends paid out to shareholders,it increases equity or the owner’s claim on the firm.There is NOT a corresponding “cash fund” in the assetsection equal to the balance in retained earnings.Changes in retained earnings are a function of netincome and dividends declared, which may or may notcorrespond to changes in cash.Dividends: distribution of cash to the owners of thefirm.c.Balance sheet accounts are called PERMANENT ACCOUNTS becausethe amounts accumulate year after year. The ending balance from the previous year becomes the beginning balance for the next year. For example, ending cash amount in 2011 will be the beginning cash amount in 2014, that is then adjusted for 2014 inflows and outflows to determine the 2014 cash amount.d.Basic accounting equation:ASSETS = LIABILITIES + STOCKHOLDERS' EQUITYThe powerful implication is investments in assets can befinanced with either DEBT or EQUITY!Assets are resources and liabilities and equity represent theclaims on those resources.III.Statement of Retained Earnings (included in Statement of Shareholders’ Equity) presents a“video” of the change inretained earnings from net income and dividends during theperiod.IV.Statement of Cash Flows–“video” of the sources and uses of cash over a period of time that explains the change in the cash balance on the balance sheet.a.Operating – core operations and items related to measurementof net incomeb.Investing- firms INVEST in assets so includes assettransactions:i.buy and sell property plant and equipmentii.buy and sell investmentsc.Financing - firms FINANCE with debt and equity so includesdebt and equity transactionsi.borrow and pay back nonoperating debtii.issue and repurchase stockiii.pay dividendsd.Format+Net Operating Cash Flow+ Net Investing Cash Flow+ Net Financing Cash Flow= Change in Cash for the PeriodBeginning Cash from Last Year+/- Change in Cash for the Period= Ending Cash for This YearBalance Sheet Account Name DefinitionsAn account accumulates the increases and decreases that occur for a single item. GAAP does not provide an all-inclusive list of acceptable account names so their usagevaries by firm.Separate accounts are reported if they are “material” or crucial to understanding firm performance. For example, some firms divide interest revenue and interest expense into separate accounts while other firms combine them into one net account.You will receive credit in exams as long as the name is potentially used in practice and accurately describes and correctly classifies an account as asset, liability, or shareholders’equity. It is acceptable, but not required, to use more specific account names like prepaid rent for prepaid expense.The following list of account names are commonly used.Assets:Cash – currency or balances in checking accounts, CDs, or money market accounts available to meet current obligations. Highly liquid short-term investments with less than90 days to maturity and little risk of value changes are called "cash equivalents" andincluded in the cash account.Short-term investment or marketable securities –current value of investments in another firm’s debt or equity securities that can be quickly sold for cash.Accounts receivable – amount due from customers for goods and services already delivered. Gross accounts receivable is the amount owed. Net accounts receivable is the amount expected to be collected aftersubtracting an allowance for uncollectible accounts.Notes receivable – amount to be received from an outside entity formalized with a note or lending agreement that specifies interest and payment terms.Inventory – raw materials, work in process (products started but not finished), and finished goods available for sale to customers.Prepaid expenses –asset recognized when cash paid in advance of whenfuture expenses will be incurred.Long-term investments–investments in bonds or equity securities expected to be held for the long-term.Property, plant, and equipment (gross) – original cost to obtain and put into service buildings, land, and equipment.Accumulated depreciation – a contra or offsetting account with the cumulative amount of the cost of property, plant and equipment assigned to depreciation expense.Property, plant and equipment (net) –original cost minus accumulated depreciation.Intangible assets – items like patents and copyrights that provide future benefit but do not have physical substance. Intangible assets are only recognized when they are purchased from an outside source. For example, if a firm purchases a patent from another company the cost is shown as an asset. However, if a firm does research that results in a patent, those research costs are included in R&D expense and an asset is only recognized for the legal and registration fees to obtain the patent.Goodwill – purchase price of an acquired company minus the market value of the identifiable assets minus liabilities of that company. The market values of both tangible and intangible assets are considered in the calculation of identifiable assets. Goodwill is ONLY recognized when one company purchases another company at a premium for things like future potential, market power, and quality of workforce that are not considered“i dentifiable assets.”Liabilities:Accounts payable – amount owed to suppliers for inventory or other goods or services purchased on credit.Other payables or accrued expenses–amounts owed for expenses that have already been recognized like interest, taxes, salaries, and rent.Short-term loans payable or notes payable–obligations formalized with a note or lending agreement that specify interest and payment terms and are due within the next year. Current maturities of long-term debt- the portion of long-term debt expected to bepaid within the next year.Unearned revenue or advances from customer–liability incurred because cash was received from customers in advance of when revenue is earned so the firm has an obligation to deliver goods or services to the customer.Long-term debt (Notes, Loans Bonds, or Mortgage Payable) –obligations formalized witha note or lending agreement expected to be paid more than 1 year later.Shareholders’ Equity:Common stock at par –par or stated value of total stock issued over the life of the firm. Common stock has voting rights. Note that par value has legal significance but no real economic significance. For example, in some legal jurisdictions par value can play a role in distributions to stockholders in the case of liquidation. However, par value does not relate to the market value of the stock. Some legal jurisdictions, including Texas, allow no par value stock.Additional paid in capital - total amount of cash received above par value when the stock was issued, aggregated over the life of the firm. Note that some firms include the par value and additional paid in capital in one “common stock” account. Also, note that additional paid in capital is reduced for certain stock option and treasury stock transactions.Example: Issue 10,000 shares of $1 par value common stock for $5 pershare. The shareholders' equity section will appear asfollows: Common stock at par $10,000Additional paid in capital $40,000Preferred stock - amount of cash the firm received for stock giving the holder a preference relative to common shareholders in terms of dividends and cash receivedif the firm is liquidated.Treasury stock - repurchase price of stock that was issued and then repurchased by the firm and held internally. Notice that treasury stock reduces shareholders’equity because it reduces the equity claimed by OUTSIDE shareholders.Retained earnings – cumulative net income minus dividends over the life of the firm.Accumulated Other Comprehensive Income - gains and losses that bypass the income statement and flow directly to the shareholders’equity, accumulated over the life of the firm.Income Statement Account Name DefinitionsRevenueInterest income– interest earned on debt investments.ExpensesCost of goods sold or cost of sales revenue– labor, material and overhead costs directly related to providing goods and services. It is recognized only for the goods or services delivered during the period. For example, a manufacturing firm includes manufacturing salaries and depreciation on manufacturing equipment in the inventory account and then in cost of goods sold when the inventory is sold to customers.Assume TI has 20 inventory items available for sale that cost $1000 each, and they sell 5 of these items for $1600 each. The income statement would show sales revenue of $8,000 (5 * $1,600) and cost of goods sold of $5,000 (5 * $1,000). It is not appropriate to show revenues minus cost of goods sold as one net amount on the income statement. With this example, the inventory asset account on the balance sheet contain $15,000 (15 * $1,000).Now assume, you know that beginning inventory is $12,000, purchases were $8,000, and ending inventory is $15,000. Calculate Cost of Goods Sold with the following equation: Beginning Inventory 12,000+ Purchases +8,000= Cost of Goods Available for Sale $20,000- Ending Inventory -$15,000= Cost of Goods Sold =$5,000Depreciation expense– cost of PPE allocated to expense during the current period.Wage or salary expense– amount of wages employees have earned during the period.Rent expense– amount of rent incurred during the period.Advertising expense– amount of advertising costs incurred during the period.Interest expense–cost incurred during the period for money borrowed.Insurance expense– amount of insurance used during the period.Tax expense– federal, state, and local taxes measured on income.Selling, general, and administrative expense– all costs to sell and manage a firm (includes sales and management salaries and depreciation related to headquarters building).Research and development–all costs to create and develop new products (includes R&D salaries and depreciation on research facilities and equipment).11。

会计名词解释大全

会计名词解释大全以下是一些常见的会计名词解释：1. 会计（Accounting）：记录、报告和分析财务信息的过程。

2. 账户（Account）：记录和分类企业的财务交易和活动的记录。

3. 科目（Accounting Equation）：一个基本的会计方程式，即资产 = 负债 + 资本。

4. 现金流量表（Cash Flow Statement）：显示企业现金流入和流出的财务报表。

5. 资产（Assets）：企业所拥有的具有经济价值的资源。

6. 负债（Liabilities）：企业所欠的债务和负债。

7. 所有者权益（Owner's Equity）：企业的净资产，即资产减去负债。

8. 收入（Revenue）：企业从销售产品或提供服务中获得的资金。

9. 费用（Expenses）：企业为生产产品或提供服务所发生的成本。

10. 成本（Cost）：购买或生产产品所发生的费用。

11. 财务报表（Financial Statements）：记录和展示企业财务状况和业绩的文件，包括资产负债表、利润表和现金流量表等。

12. 会计周期（Accounting Period）：会计记录和报告财务信息的特定时间段，通常是一年。

13. 资产负债表（Balance Sheet）：显示企业在特定日期的资产、负债和所有者权益的财务报表。

14. 利润表（Income Statement）：显示企业在特定时间段内的收入、费用和净利润的财务报表。

15. 财务分析（Financial Analysis）：对企业财务信息进行评估和解释的过程，以评估企业的健康状况和业绩。

16. 净利润（Net Income）：扣除所有费用后，企业在特定时间段内所剩余的收入。

17. 会计政策（Accounting Policies）：用于记录和报告财务信息的规定和准则。

18. 审计（Audit）：对企业财务信息进行独立检查和评估，以确定其准确性和合规性。

大一会计英语知识点

大一会计英语知识点一、基本财务会计术语1. 资产（Assets）：指企业拥有并且具备经济利益的资源，包括现金、存货、应收账款等。

2. 负债（Liabilities）：指企业应对他人负有经济责任的现象，如应付账款、借款等。

3. 资本（Equity）：指企业拥有者对企业净资产的所有权，也即企业的净值。

4. 收入（Revenue）：指企业在日常经营活动中所获得的经济利益。

5. 成本（Cost）：指企业为了生产或销售商品或提供服务而发生的成本支出。

6. 费用（Expense）：指企业除了成本以外的其他支出，如各种管理费用、销售费用等。

二、会计报表1. 资产负债表（Balance Sheet）：用于反映企业在特定日期上资产、负债和所有者权益的状况。

资产负债表公式：资产 = 负债 + 所有者权益。

2. 损益表（Income Statement）：用于反映企业在特定会计期间的收入、费用和净利润（或净亏损）。

损益表公式：收入 - 费用 = 净利润（或净亏损）。

3. 现金流量表（Cash Flow Statement）：用于反映企业在特定会计期间内现金流入流出的情况，以及现金的净增减额。

4. 综合收益表（Statement of Comprehensive Income）：用于反映企业在特定会计期间内各种综合收益项目的情况。

三、会计原则与规范1. 会计实体原则（Entity principle）：企业与企业主的经济活动应该分开处理。

2. 货币计量原则（Monetary unit principle）：会计记录应该以货币为计量单位。

3. 会计时期原则（Accounting period principle）：会计工作应该按照一定的时间周期进行，如年度、季度等。

4. 成本原则（Cost principle）：企业的会计记录应该按照实际成本进行，不考虑市场价值的波动。

5. 全面损益原则（Full disclosure principle）：企业的财务报表应该披露所有必要的信息，以提供给用户做出正确决策的依据。

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Order-getting cost 订单获取成本
accounting information会计信息
order-filling cost 订单获取成本
IASC 国际会计准则委员会
process costing system 分布成本计算法
FASB 财务会计准则委员会
job-order costing system分批成本计算法
trial balance试算平衡表
turnover tax 流转税
accumulated depreciation累计折旧
non-operating expense营业外支出
Proprietorship所有权
theoretical framework 理论框架
post-closing trial balance 调整后试算
profit margin 贡献边际
Vertical analysis 纵向分析
long-term solvency长期偿债能力
price index价格指数
short-term liquidity 短期偿债能力
subsidiary 子公司
provision for bad debts坏账准备
parent company母公司
construction in progress
Low-value and perishable articles
低值易耗品
the least-squares regression method
最小二乘回归法Βιβλιοθήκη weighted average加权平均法
cost behavior成本性态
accelerated depreciation method
加速折旧法
吐血整理会计英语名词解释
double-entrybookkeeping 复式记账
moving average 移动平均法
financial statement财务报表
trademark 商标权
accounting equation 会计恒等式
Copyrights著作权
owner’s equity所有者权益
Liquidity 流动性
step-variable cost阶梯式成本
cash equivalent现金等价物
cost formula成本公式
Financial instrument 金融工具
the high-low method 高低点法
semifinished goods 半成品
the scattergraph method散布图法
par value 票面价值
retained earning 留存收益
sales allowances销售折让
source document原始凭证
cost variance 成本差异
computerized accounting system 电算化会计系统
periodic expense 期间费用
financial distress
财务困境
accrued expense应计费用
current ratio流动比例
real/permanent account 实账户
P/E ratio市盈率
nominal/temporary account虚账户
M/B 市值与账面价值比
notes to the financial statements会计报表附注
Receivables应收账款
accounting treatment 会计处理
payables 应付账款
current period当期
TQM全面质量管理
inflation 通货膨胀
TOC 约束理论
purchasing power购买力
direct material直接材料
profit distribution 理论分配
在建工程
generally accepted accounting principles 公认会计准则
deferred tax on debit/credit递延税款借贷项
calendar year
日历年度
estimable liabilities预计负债
historical rate历史汇率
paid-in captical实收资本
capitalization ratio
资本比率
balance sheet资产负债表
Horizontal analysis横向分析
Accounting Standards for Business Enterprise 企业会计准则
fiscal period
会计期间
cash flow statement 现金流量表