Financial Accounting
会计英文词汇
会计词汇:采编: 卢丽虹国际会计术语英汉对照Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 本钱会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准那么委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原那么General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 本钱原那么Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐户政治风险political risk再开票中心re-invoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本本钱的计算the cost of capital for foreign investments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原那么matching旅游、饮食效劳企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原那么accrual basis农业会计accounting of agricultural enterprises实现原那么realization principle历史本钱原那么principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原那么relevance微观会计micro-accounting客观性原那么objectivity可比性原那么comparability谨慎性原那么prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原那么timeliness货币计量monetary measurement会计准那么accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原那么distinguishment between capital expenditure and revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原那么generally accepted accounting principle, GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反应价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises 对外报表external statements对内报表internal statements一致性原那么consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern本钱报表cost statement财务会计原那么financial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原那么materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入确实认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in, first-out, LIFO其他货币资金应付票据贴现discount on notes payable先进先出去first-in, first-out缩写FIFO在发建工程constructions in process固定资产更换与改进improvements and replacements of fixed assets 实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法可变现净值法net realizable value应付福利费根本业务利润固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method方案本钱核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock公司债券归还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and trade names全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable负商誉negative goodwill费用确实认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges低值易耗品当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors折旧[旧]折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专项拨款【旧】专利权patents住房基金housing fund重置本钱法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings标准本钱法standard costing变动本钱法variable costing比例履行法包装物版权copyrights汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers 工作底稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价比照账户matching accounts记账方法bookkeeping methods记账规那么recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary 简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking对应账户corresponding accounts定期清查Periodic checking method定期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping附属账户Secondary accounts本钱计算账户costing accounts财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts备查账簿memorandum。
会计专业英语
accounting会计 financial position财务状况 stockholder股东investor 投资者 creditor 债务人 financial strength财务实力financial report财务报告 accounting process会计过程financial accounting财务会计 managerial accounting管理会计auditing 审计cost accounting 成本会计 tax returns纳税申报单Financial statement财务报表 balance sheet资产负债表Income statement 收益表 statement of cash flow现金流量表Liabilities 负债 asset 资产 owners’ equity 所以者权益Accounting equation 会计等式 current asset 流动资产Long-term asset 长期资产 cash 现金 liquidity 变现能力Accounts receivable 应收账款 fixed assets 固定资产Depreciable asset 应折旧资产 original cost 原始成本Accumulated depreciation 累计折旧 intangible asset 无形资产Goodwill 商誉 Notes payable 应付票据 current liability流动负债Accounts payable应付账款 bonds payable 应付债券 partnership 合伙Sole proprietorship 独资 corporation股份有限公司 capital stock股本Retained earnings留存收益 undistributed earnings 未分配收益Board of directors 董事会 dividend payable 应付股利 revenue 收入Expense 费用 Cost of goods sold销货成本 operating result 经营成本Operating Expense营业费用 sales returns and allowances 销货退回及折让Sales discounts 销货折扣 gross sales 销售总额 net sales 销售净额Beginning inventory期初存货 net purchase购货净额Ending inventory期末存货 purchase discounts购货折让purchase returns and allowances购货退还及折让transportation in购货运费 transportation out 销货运费cost of goods available for sale 可供销售的商品成本gross profit on sales 销售毛利 selling expense销售费用advertising expense 广告费用 administration expense 管理费用depreciation expense 折旧费 ledger 分类账 account 账户double-entry bookkeeping system 复式记账法source document 原始凭证 check stub 支票存根 journal 日记账post 过账 chart of accounts 账户一览表 subsidiary ledger明细分类账perpetual inventory system 永续盘存制uncollectible accounts expense 坏账费用loss from uncollectible accounts坏账损失loss from doubtful accounts 呆账损失bad debts expense 坏账费用 direct write-off method 直接销账法allowance method 备抵法allowance for uncollectible accounts备抵坏账specific identification 具体辨认weighted average 加权平均 first-in，first-out 先进先出last-in，first-out 后进先出 periodic inventory system 定期盘存制depletion折耗 amortization 摊销 equivalent 等同straight-line method 直线折旧法sum-of-the-year’s digits method 年数总和法double-declining-balance method 双倍递减法accelerated depreciation method 加速折旧法authorized stock 额定股本 issued stock 已发股本treasury stock 库存股本 outstanding stock 外发股本common stock 普通股 preferred stock优先股stock-option 股票期权 cash dividend 现金股利stock dividend 股票股利job order cost accounting分批成本会计process cost accounting 分步成本会计cost center 成本中心 conversion cost加工成本equivalent units 约当产量。
会计英语练习题与答案
Effects of Business Transactions on the Accounting Equation
• Assets = Liabilities + Owner’s Equity • 1、Jan.20，Michael McBryan started the business 、 ， by depositing $80,000 received from the sale of capital stock in a company bank account. • 2、Jan.21，Purchased land for $52,000，paying 、 ， ， cash. • 3、Jan.22，Purchased a building for $36,000， 、 ， ， paying $6,000 in cash and issuing a note payable for the remaining $30,000. • 4、Jan.23，Purchased tools and equipment on 、 ， account，$13,800. ，
• • • • •ction Assets = Liabilities + Owner’s Equity 1、Jan.20 $80,000 $80,000 、 2、Jan.21 、 $52,000 $(52,000) 3、Jan.22 $36,000 $30,000 、 $(6,000) 4、Jan.23 $13,800 $13,800 、 5、Jan.24 $1,800 $1,800 、 6、Jan.26 $6,00 、 $(600) 7、Jan.27 $6,800 $6,800 、 8、Jan.31 $2,200 $2,200 、 9、Jan.31 $1,400 $1,400 、
principles of financial accounting
risk of getting caught
Fails to see the criminal nature of the fraud or justifies the action
Must have soபைடு நூலகம்e pressure to commit fraud, like unpaid bills
International Standards
good and bad behavior.
Generally Accepted Accounting Principles (GAAP)
Financial accounting is governed by concepts and rules known as generally accepted accounting principles (GAAP). GAAP aims
to make information relevant, reliable, and comparable.
Relevant information affects decisions of users.
Reliable information is trusted by users.
Comparable information is helpful in contrasting
Ethics – A Key Concept
The goal of accounting is to provide useful information for decisions. For information to be useful, it must be trusted. This demands ethics in accounting. Ethics are beliefs that distinguish right from wrong. They are accepted standards of
财务会计名词中英文对照
财务会计名词中英文对照财会名词汉英对照表（1）会计与会计理论会计accounting决策人DeciionMaker投资人Invetor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting成本会计CotAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorhip合伙人企业Partnerhip公司Corporation会计目标AccountingObjective会计假设AccountingAumption会计要素AccountingElement会计原则AccountingPrinciple会计实务过程AccountingProcedure财务报表FinancialStatement 财务分析FinancialAnalyi会计主体假设Separate-entityAumption货币计量假设Unit-of-meaureAumption持续经营假设Continuity(Going-concern)Aumption会计分期假设Time-periodAumption资产Aet负债Liability业主权益Owner'Equity收入Revenue费用E某pene历史成本原则CotPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-dicloure(Reporting)principle客观性原则ObjectivePrinciple一致性原则ConitentPrinciple重大性原则MaterialityPrinciple稳健性原则ConervatimPrinciple权责发生制AccrualBai现金收付制CahBai财务报告FinancialReport流动资产Currentaet流动负债CurrentLiabilitie长期负债Long-termLiabilitie投入资本ContributedCapital留存收益RetainedEarning（2）会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSytem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubidiaryLedger试算平衡TrialBalance现金收款日记账Cahreceiptjournal现金付款日记账Cahdiburementjournal销售日记账SaleJournal购货日记账PurchaeJournal普通日记账GeneralJournal工作底稿Workheet调整分录Adjutingentrie结账Cloingentrie（3）现金与应收账款现金Cah银行存款Cahinbank库存现金Cahinhand流动资产Currentaet偿债基金Sinkingfund定额备用金Impretpettycah支票Check(cheque)银行对账单Banktatement银行存款调节表Bankreconciliationtatement在途存款Outtandingdepoit在途支票Outtandingcheck应付凭单Voucherpayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bhippingpoint目的地交货价F.O.Bdetinationpoint商业折扣Tradedicount现金折扣Cahdicount销售退回及折让Salereturnandallowance坏账费用Baddebte某pene备抵法Allowancemethod备抵坏账Baddebtallowance账龄分析法Aginganalyimethod直接冲销法Directwrite-offmethod带息票据Interetbearingnote不带息票据Non-interetbearingnote 出票人Maker受款人Payee本金Principal利息率Interetrate到期日Maturitydate本票Promiorynote贴现Dicount背书Endore拒付费Protetfee（4）存货存货Inventory商品存货Merchandieinventory产成品存货Finihedgoodinventory在产品存货Workinproceinventory原材料存货Rawmaterialinventory起运地离岸价格F.O.Bhippingpoint目的地抵岸价格F.O.Bdetination寄销Conignment寄销人Conignor承销人Conignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchae购货折让和折扣Purchaeallowanceanddicount存货盈余或短缺Inventoryoverageandhortage分批认定法Specificidentification加权平均法Weightedaverage 先进先出法Firt-in,firt-outorFIFO后进先出法Lot-in,firt-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcotormarketorLCM市价Marketvalue重置成本Replacementcot可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Gromarginmethod零售价格法Retailmethod成本率Cotratio（5）长期投资长期投资Long-terminvetment长期股票投资Invetmentontock长期债券投资Invetmentonbond成本法Cotmethod权益法Equitymethod合并法Conolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日E某-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Dicountonbond债券溢价Premiumonbond票面利率Contractinteretrate,tatedrate市场利率Marketinteretratio,Effectiverate股票股利Stockdividend清算股利Liquidatingdividend到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interetmethodofamortization（6）固定资产固定资产PlantaetorFi某edaet原值Originalvalue预计使用年限E某pecteduefullife预计残值Etimatedreidualvalue折旧费用Depreciatione某pene累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧成本Depreciationcot净值Netvalue在建工程Contruction-in-proce磨损Wearandtear过时Obolecence直线法Straight-linemethod(SL)工作量法Unit-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod 双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-year-digitmethod(SYD)以旧换新Tradein经营租赁Operatingleae融资租赁Capitalleae廉价购买权Bargainpurchaeoption(BPO)资产负债表外筹资Off-balance-heetfinancing最低租赁付款额Minimumleaepayment（7）无形资产无形资产Intangibleaet专利权Patent商标权Trademark,Tradename著作权Copyright特许权或专营权Franchie商誉Goodwill开办费Organizationcot 租赁权Leaehold摊销Amortization（8）流动负债负债Liability流动负债Currentliability应付账款Accountpayable应付票据Notepayable贴现票据Dicountnote长期负债一年内到期部分Currentmaturitieoflong-termliabilitie 应付股利Dividendpayable预收苏益Prepaymentbycutomer存入保证金Refundabledepoit应付费用Accruale某pene增值税Valueaddedta某营业税Buineta某产品质量担保负债Etimatedliabilitieunderproductwarrantie赠品和兑换券Premium,couponandtradingtamp或有事项Contingency或有负债Contingent或有损失Locontingencie或有利得Gaincontingencie永久性差异Permanentdifference时间性差异Timingdifference应付税款法Ta某epayablemethod纳税影响会计法Ta某effectaccountingmethod长期负债Long-termLiabilitie应付公司债券Bondpayable有担保品的公司债券SecuredBond抵押公司债券MortgageBond保证公司债券GuaranteedBond信用公司债券DebentureBond一次还本公司债券TermBond分期还本公司债券SerialBond可转换公司债券ConvertibleBond可赎回公司债券CallableBond可要求公司债券RedeemableBond记名公司债券RegiteredBond无记名公司债券CouponBond名义利率，票面利率Nominalrate实际利率Actualrate有效利率Effectiverate溢价Premium折价Dicount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinteretmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance 偿债基金Sinkingfund长期应付票据Long-termnotepayable抵押借款Mortgageloan（10）业主权益权益Equity业主权益Owner'equity股东权益Stockholder'equity投入资本Contributedcapital缴入资本Paid-incapital股本Capitaltock资本公积Capitalurplu留存收益Retainedearning核定股本Authorizedcapitaltock实收资本Iuedcapitaltock发行在外股本Outtandingcapitaltock库藏股Treaurytock完全参加优先股Fullyparticipatingpreferredtock部分参加优先股Partiallyparticipatingpreferredtock非部分参加优先股Nonpartiallyparticipatingpreferredtock现金发行Iuanceforcah非现金发行Iuancefornoncahconideration 股票的合并发行Lump-umaleoftock发行成本Iuancecot成本法Cotmethod面值法Parvaluemethod捐赠资本Donatedcapital盈余分配Ditributionofearning股利Dividend股利政策Dividendpolicy宣布日Dateofdeclaration股权登记日Dateofrecord除息日E某-dividenddate股利支付日Dateofpayment现金股利Cahdividend股票股利Stockdividend拨款appropriation（11）财务报表财务报表FinancialStatement资产负债表BalanceSheet（12）财务状况变动表财务状况变动表中的现金基础SCFP.CahBai（现金流量表）营运资金WorkingCapital全部资源概念All-reourceconcept直接交换业务Directe某change正常营业活动Normaloperatingactivitie财务活动Financingactivitie投资活动Invetingactivitie（13）财务报表分析趋势百分比Trendpercentage比率Ratio股利收益率Dividendyieldratio价益比Price-earningratio资本报酬率Returnoninvetment总资产报酬率Returnontotalaet 债券比率Debtratio优先股收益率Yieldrateonpreferredtock营运资本WorkingCapital周转Turnover存货周转率Inventoryturnover应收账款周转率Accountreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtetratio（14）合并财务报表合并财务报表Conolidatedfinancialtatement吸收合并Merger 创立合并Conolidationompany权益联营合并Poolingofinteretbypurchae权益法Equitymethodd。
国际会计科目中英文对照
国际会计科目中英文对照Account帐户Accounting system会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balance sheet资产负债表Bookkeepking簿记Cash flow prospects现金流量预测Certificate in Internal Auditing内部审计证书CertificateinManagementAccounting管理会计证书Certificate Public Accountant注册会计师Cost accounting成本会计External users外部使用者Financial accounting财务会计Financial Accounting Standards Board财务会计准则委员会Financial forecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internal auditing内部审计Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者Management accounting管理会计Return of investment投资回报Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会Statement of cash flow现金流量表Statement of financial position财务状况表Tax accounting税务会计Accounting equation会计等式Articulation勾稽关系Assets资产Business entity企业个体Capital stock股本Corporation公司Cost principle成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financial statement财务报表Financial activities筹资活动Going-concern assumption持续经营假设Inflation通货膨涨Investing activities投资活动Liabilities负债Negative cash flow负现金流量Operating activities经营活动Owners equity所有者权益Partnership合伙企业Positive cash flow正现金流量Retained earning留存利润Revenue收入Sole proprietorship独资企业Solvency清偿能力Stable-dollar assumption稳定货币假设Stockholders股东Stockholders equity股东权益Window dressing门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting 私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity（Going-concern）Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure（Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities 长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bankreconciliationstatement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach 帐龄分析法Aging analysis method直接冲销法Direct write-off method 带息票据Interest bearing note不带息票据Non-interest bearing note 出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average 成本或市价孰低法Lowerofcostormarketor LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodof amortization（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value 折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method（SL）工作量法Units-of-productionmethod（UOP）加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalance method（DDB）年数总和法Sum-of-the-years-digitsmethod （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option（BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments （7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Currentmaturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimatedliabilitiesunder product warranties赠品和兑换券Premiums,couponsandtrading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliability method（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds记名公司债券Registered Bonds 无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan（10）业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock 库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferred stock部分参加优先股Partiallyparticipating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuancefornoncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend 股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities 投资活动Investing activities（13）财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trend percentage比率Ratios普通股每股收益Earningspershareofcommon stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Bookvaluepershareof common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Numberoftimesinterestearned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accountsreceivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio （14）合并财务报表合并财务报表Consolidatedfinancial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase 权益法Equity method成本法Cost method（15）物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Grossnationalproductimplicitpricedeflator （orGNPdeflator）消费物价指数Consumer price index（or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holding gains or losses未实现的资产持有损益Unrealizedholdinggains or losses现行价值与统一币值会计Constantdollarand current cost accounting21/ 21。
西方财务会计双语单词
1`Business 企业 A business is an organization in which basic resources (inputs), such an materials and labor, are assembled and processed to provide goods or services(outputs) to customers.Manufacturing Business 制造企业Merchandising Business 商业企业Service Business 服务性企业Proprietorship 独资企业 A proprietorship is owned by one individualPartnership 合伙企业 A partnership is owned by two or more individuals Corporation 公司制企业A corporation is organized under state or federal statutes as a separate legal entity.Profit 利润Business Stakeholder 企业相关着business stakeholder is a person or entity having an interest inthe economic performance of the business.Accounting 会计Financial Accounting 财务会计Managerial Accounting 管理会计Private Accounting 私用会计（企业会计）：Accountants employed by a business firm or anot-for-profit organization are said to be engaged in privateaccounting.Public Accounting 公共会计（会计师事务所）：Accountants and their staff who provideservices on a fee basis are said to be employed in publicaccounting.Accounting Equation 会计恒等式Assets 资产The resources owned by a businessLiabilities 负债The rights of the creditors, which represent debts of the business Owner’s Equity所有者权益The rights of the owners.Business Transaction 企业交易A business transaction is an economic event or conditionthat directly changes an entity’s financial condition or directly affects itsresults of operationsAccounts Payable 应付账款Accounts Receivable 应收账款Expenses 费用Prepaid Expenses 预付费用Account Form 账户格式Report Form 报告式Net Income 净收入Net Loss 净损失Revenue 收入Financial Statements 财务报表financial statements, provide summarized information tothe ownerBalance Sheet 资产负债表A list of the assets, liabilities, and owner’s equity as of a specific date. Income Statement 利润表A summary of the revenue and expenses for a specific period of time. Statement of Owner's Equity 所有者权益变动表Shows the reason for the change in eachowner’s equity account that have occurred during a specificperiod of time.Generally Accepted Accounting Principles (GAAP) 公认会计原则Statement of Cash Flows 现金流量表A summary of the cash receipts and disbursements for a specific period of time.Certified Public Accountant (CPA) 注册会计师2`Account 账户An account is a separate record to show the increase and decrease of each financial statement item.Ledger 分类账A group of accounts for a business entity is called a ledgerChart of Accounts 科目表A list of the accounts in the ledger is called a chart of account Revenues 收入类账户Expenses 资产消耗Drawing 提款账户Balance of the Account 账户余额Debits 借方金额Credits 贷方金额T Account T 型帐 An account can be drawn to resemble the letter T, it is called a T account. Double-Entry Accounting 复式记账会计Journal Entry 日记账分录Journal 日记账Journalizing 日记簿记账2Posting 过账Two-Column Journal 二栏式日记账Unearned Revenue 预收收入The liability created by receiving the cash in advance of providing the service is called unearned revenve.Trial Balance 试算平衡3`Cash Basis 现今制（收付实现制）period in which cash is received or paidAccrual Basis 应计制（权责发生制）period in which they are earnedAdjusting Process 调整程序Accruals 应计项目Deferrals 递延项Deferred Expenses 递延费用（预付费用）have been initially recorded as assets but areexpected to become expensesAccrued Expenses 应计费用(accrued liabilities)Deferred Revenues 递延收入（预收收入）have ben initially recorded as liability bu areexpected to become revenuesAccrued Revenues 应计收入(accrued assets)Prepaid Expenses 预付费用Adjusting Entries 调整账户Unearned Expenses 预收费用？Adjusted Trial Balance 调整试算平衡Accumulated Depreciation累计折旧Depreciation 折旧Book Value of the Asset 资产账面价值Depreciation Expense 折旧费用Contra Accounts 备抵账户accumulated depreciation accountsFixed Assets 固定资产（plant assets）4`Accounting Cycle 会计循环Work Sheet 工作底稿Current Assets 流动资产Cash and other assets that are expected to be converted into cash,sold, or used up usually in less than a year are current assets.Current Liabilities 流动负债Long-Term Liabilities 长期负债Post-Closing Trial Balance 结账后试算表Closing Entries 结账分录Real Account 实账户Temporary Accounts (Nominal Accounts ) 虚账户（类似过渡账户）Income Summary 损益表（反应某一特定时期收入费用状况的报表）5`Accounting System 会计系统General Ledger 总分类账Accounts Payable Subsidiary Ledger 应付账款明细账Accounts Receivable Subsidiary Ledger 应收账款明细账Purchases Journal 赊购日记账The purchases journal is designed for recording allpurchases on account.Cash Payments Journal 现金支出日记账Revenue Journal 赊销日记账Cash Receipts Journal 现金收入日记账All transactions that involve the receipt of cash arerecorded in the cash receipts journalSpecial Journals 特种日记账Controlling Account 控制账户General Journal 普通日记账6` Multiple-Step Income Statement 多步式损益表Single-Step Income Statement 单步式损益表Sales 销售额Sales Discounts 销售折扣Sales Returns & Allowances 销售退回及折让Purchase 购买额Purchase Discount 购货折扣Purchase Returns & Allowances 购货退回或折让Periodic Method 实地盘存制Perpetual Method 永续盘存制Merchandise Inventory 商品存货Cost of Merchandise Sold 商品销售成本Gross Profit 毛利润Administrative Expenses管理费用Selling Expenses 销售费用Income from Operations 营业收入Other Expense 其他费用Other Income 其他收益Invoice 发票Credit Memorandum 贷项通知单Debit Memorandum 借项通知单FOB Destination 目的地交货FOB Shipping Point 船上交货Trade Discounts 商业折扣7` Cash 现金Bank Reconciliation 银行存款余额调节表Check 支票Remittance advice 汇款通知Transactions register 交易登记册（交易账簿）Deposit ticket 存款票据Signature card 签名卡Drawee 付款人Drawer 发票人Payee 收款人8` Accounts Receivable 应收账款Notes Receivable 应收票据Allowance Method 备抵法Uncollectible Accounts Expense 坏账损失Direct Write-Off Method 直接冲销法Aging the Receivables 应收账款账龄分析法Net Realizable Value 可变现价值Maturity Value 到期价值Promissory Note 本票9`Inventory 存货Periodic Inventory System 实地盘存制Perpetual Inventory System 永续盘存制Average Cost Method 加权平均法First-in, First-out (FIFO) Method 先进先出法Last-in, First-out (LIFO) Method 后进先出法Lower-of-Cost-or-Market (LCM) Method 成本与市价孰低法Gross Profit Method 毛利率法Retail Inventory Method 零售价法10`Fixed assets 固定资产损失Depreciation 折旧Residual Value 剩余价值Book Value 账面价值Accelerated Depreciation Method 加速折旧法Straight-Line Method 直线法Declining-Balance Method 余额递减法Units-of-Production Method 工作量法Trade-in Allowance 交换折价Depletion 折耗Amortization 摊销Intangible Assets 无形资产Copyright 版权Patents 专利Goodwill 商誉Trademark 商标Boot 补价（附得利益）11`Discount 折价Discount Rate 贴现率Proceeds 应收票据贴现率Gross Pay 毛工资Net Pay 净薪资Payroll 薪酬Defined Contribution Plan 确定投入计划Defined Benefit Plan 确定收益计划12`Stock 股份Stockholders 股东Stockholders’Equity 股东权益Retained Earnings 留存收益Paid-in Capital 实收资本Common Stock 普通股Preferred Stock 优先股Par 平价Cumulative Preferred Stock 累积优先股Nonparticipating Preferred StockStated Value 设定价值Outstanding Stock发行在外股票Premium 溢价Treasury Stock 库藏股票Stock Split 股票分割Cash Dividend 现金股利Stock Dividend 股票股利。
美国财务会计准则委员会简介
美国财务会计准则委员会（Financial Accounting Standards Board，简称FASB）是美国目前制定财务会计准则的权威机构，其演变至今，经历了三个不同的发展阶段。
第一阶段?1938年，美国注册会计师协会（American Institute of Certified Public Accountants，简称AICPA）为了在建立统一的会计制度问题上发表自己的见解，专门设置了会计程序委员会（Committee on Accounting Procedures，简称CAP）。
该委员会在1939－1959年间，共发表了51份《会计研究公报》（Accounting Research Bulletins，简称ARB）。
在这51份公报中，其中前面公布的42份公报于1953年经CAP重新整理，作为第43号公报予以发表，因此目前适用的实际上仅存第43号公报至第51号公报共9份公报。
但是这些公报并不是对协会会员的指令性文件，而只是在被会计界所公认时才具有权威性。
第二阶段?1959年会计程序委员会撤销，而代之以会计原则委员会（Accounting Principles Board，简称APB），另设会计研究分会（Accounting Research Division，简称ARD），二者都是美国注册会计师协会属下的组织。
设置会计研究分会旨在拨出专门的研究经费，谋求制定权威性的原则，以加强工作的进程。
会计原则委员会的成员基本上来自会计师事务所、全国各地区以及产业界和学术界，因而具有较广泛的代表性。
在APB和ARD中，真正负责研究会计准则的机构还是APB。
APB所发布的会计准则文件称为“会计原则委员会意见书”（APB Opinions）。
从1960年到1972年间，APB共发表了31号“意见书”；此外，APB还发表另一种研究性文件，称为“会计原则委员会公告”（APB Statements），并且先后发表了4份这样的“公告”，但是这些“公告”只是作为“意见书”的理论依据，它们本身并不属于会计准则，因此也就不具备行为约束力。
会计专业英语复习单词和句子翻译
Lession 1Information system 信息系统Modern business 现代企业Financinal position 财务状况Financial data 财务数据Financial strength 财务实力Financial report 财务报告Accounting process 会计过程，会计处理方法Financial accounting 财务会计Decision making 决策Managerial accounting 管理会计Financial executives 财务经理Performance report 业绩报告Cost-benefit data 成本-效益数据Cost accounting 成本会计Tax accounting 税务会计Budgetary accounting 预算会计Governmental and not-for-profit accounting 政府及非营利组织会计Human resources accounting 人力资源会计Environmental accounting 环境会计Social accounting 社会会计International accounting 国际会计Tax returns 纳税申报单Lesson 2Financial statement (report) 财务报表（报告）Balance sheet 平衡表，资产负债表Income statement 收益表，损益表Statement of cash flows 现金流量表Owners’equity 业主权益At a glance 一瞥Accounting equation 会计等式，会计平衡式，会计方程式Current asset 流动资产Long-term asset 长期资产Normal operating cycle 正常经营周期Other than 除……外，处了Marketable securities 上市证券，有价证券Accounts receivable 应收帐款Prepaid insurance 预付保险费Supplies on hand 在用物料Fixed assets 固定资产Rather than 而不是Plant and equipment 厂场设备Depreciable asset 应折旧资产Original cost 原始成本Store fixtures 店面装置Accumulated depreciation 累计折旧，累积折旧Book value 账面价值Intangible asset 无形资产Lession3Current liability 流动负债Notes payable 应付票据Accrued salaries payable 应付账款Accured salaries payable 应计未付薪金Income tax payable 应付所得税Property tax payable 应付财产税Mortgage payable 应付抵押借款Bonds payable 应付债券，应付公司券Sole proprietorship 独资State corporation law 州公司法（美国）Capital stock 股本Retained earnings 留存收益，保留盈利Legal restrictions 法律约束Undistributed earnings 未分配收益，未分配盈利Engage in 参与Board of directors 董事会Divedend payable 应付股利Lesson4Merchandising company 商业公司Net income 净收益Net loss 净损失Operating results 经营成果Cost of goods sold 销售成本，商品销售成本Operating expenses 营业费用，经营费用Sales returns and allowances 销货退回及折让Sales discounts 销货（售）折让Gross sales 销货（售）总额Net sales 销货（售）净额Beginning inventory 期初存货Net purchases 购货净额Ending inventory 期末存货Purchases returns and allowances 购货退还及折让Purchases discounts 购货折扣Transportation in 购货运费Transportation out 销货运费Cost of goods available for sale 可供销售的商品成本Gross profit on sales 销货（售）毛利Selling expenses 销货（售）费用Administrative expenses 管理费用Sales salaries expense 销货（售）人员薪金Advertising expenses 广告费Depreciation expense 折旧费Insurance expense 保险费Rent expense 租赁费，租金Office salaries expense 办事人员薪金Utilities expense 公用事业（水、电、热）费Supplies expense 物料用品费Interest expense 利息收益Interest income 利息费用Relate to 与……有关Financial income and expense 财务收益和费用Extraordinary items 非常项目Lession5“two-column”account 两栏式账户Normal balance 正常余额Double-entry bookkeeping system 复式记账法，复式记账系统Source document 原始凭证Check stub 支票存根A set of 一组，一套Records of original entry 原始记录簿Chart of accounts 账户一览表，会计科目表Income summary 收益汇总，损益汇总Control account 控制账户，统驭账户，统制账户Subsidiary ledger 辅助分类账，明细分类账Perpetual inventory system 永续盘存制Lession 6Special journal 特种日记账General journal 普通日记账In consrast to 与此对比，与此相反In addition to 除。
Financial Accounting Canadian Edition (7)
• Bank
– Do NOT journalize any entries on bank side
Discussion Question
Why is a bank reconciliation an important part of a company’s internal control over cash?
– Other payments (-)
• For example, bank service charges
– Book errors (+ / -)
Bank Reconciliation Procedures (Continued)
• Books
– Each reconciling item in determining the adjusted balance per books MUST be journalized and posted
Control Activities
• Control activities include:
– Authorization of transactions and activities – Segregation of duties – Documentation – Physical controls – Independent checks of performance – Human resource controls
Deposit
Credit (increase)
Debit (increase)
Differences Between Company Records and Bank Statement
• Time lags
– The period after a cheque is written and dated but not yet presented to or paid by the bank (outstanding cheques) – The period between receipts being recorded by the company and receipts being recorded by the bank (deposits in transit)
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QuickMBA / Accounting / Financial Accounting Financial Accounting
Introduction The purpose of accounting is to provide the information that is needed for sound economic decision making. The main purpose of financial accounting is to prepare financial reports that provide information about a firm's performance to external parties such as investors, creditors, and tax authorities. Managerial accounting contrasts with financial accounting in that managerial accounting is for internal decision making and does not have to follow any rules issued by standard-setting bodies. Financial accounting, on the other hand, is performed according to Generally Accepted Accounting Principles (GAAP) guidelines.
CPA's
The primary accounting professional association in the U.S. is the American Institute of Certified Public Accountants (AICPA). The AICPA prepares the Uniform CPA Examination, which must be completed in order to become a certified public accountant. To be eligible to become a CPA, one needs an undergraduate degree in any major with 150 credit hours of course work. Of these 150 credit hours, a minimum of 36 credit hours must be in accounting. Only about 10% of those taking the CPA exam pass it the first time.
Accounting Standards
In order that financial statements report financial performance fairly and consistently, they are prepared according to widely accepted accounting standards. These standards are referred to as Generally Accepted Accounting Principles, or simply GAAP. Generally Accepted Accounting Principles are those that have "substantial authoritative support".
Accrual vs. Cash Method
Many small businesses utilize an accounting system that recognizes revenue and expenses on a cash basis, meaning that neither revenue nor expenses are recognized until the cash associated with them actually is received. Most larger businesses, however, use the accrual method.
Under the accrual method, revenues and expenses are recorded according to when they are earned and incurred, not necessarily when the cash is received or paid. For example, under the accrual method revenue is recognized when customers are invoiced, regardless of when payment is received. Similarly, an expense is recognized when the bill is received, not when payment is made.
页码，1/4Financial Accounting2010-11-26http://www.quickmba.com/accounting/fin/recognized when the bill is received, not when payment is made. Under accrual accounting, even though employees may be paid in the next accounting period for work performed near the end of the present accounting period, the expense still is recorded in the current period since the current period is when the expense was incurred.
Underlying Assumptions, Principles, and Conventions
Financial accounting relies on the following underlying concepts: Assumptions: Separate entity assumption, going-concern assumption, stable monetary unit assumption, fixed time period assumption.
Principles: Historical cost principle, matching principle, revenue recognition principle, full disclosure principle.
Modifying conventions: Materiality, cost-benefit, conservatism convention, industry practices convention.
Financial Statements Businesses have two primary objectives: Earn a profit Remain solvent
Solvency represents the ability of the business to pay its bills and service its debt. The four financial statements are reports that allow interested parties to evaluate the profitability and solvency of a business. These reports include the following financial statements:
Balance Sheet Income Statement
Statement of Owner's Equity
Statement of Cash Flows
These four financial statements are the final product of the accountant's analysis of the transactions of a business. A large amount of effort goes into the preparation of the financial statements. The process begins with bookkeeping, which is just one step in the accounting process. Bookkeeping is the actual recording of the company's transactions, without any analysis of the information. Accountants evaluate and analyze the information, making sense out of the numbers.
For the reports to be useful, they must be: Understandable Timely
Relevant
Fair and Objective (free from bias)
页码，2/4Financial Accounting2010-11-26http://www.quickmba.com/accounting/fin/