(完整word版)财务会计学课程中英文简介

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财务会计学(双语)-教学大纲

《财务会计学（双语）》教学大纲课程编号：040634A课程类型：□通识教育必修课□通识教育选修课□专业必修课√□专业选修课□学科基础课总学时：64讲课学时：64实验（上机）学时：学分：4适用对象：财税学院（国际班）专业先修课程：会计学原理一、课程的教学目标This intermediate financial accounting course builds on the basic understanding that you should have acquired in Basic Financial Accounting or an equivalent introductory course. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting, and to relate this knowledge to other courses in the program of professional studies. The broad aim of this course is to present the concepts, methods, and techniques concerning the valuation of assets and the application of generally accepted accounting principles. The underlying issues of accounting theory will be incorporated as they arise.二、教学基本要求The prerequisite for this course is the introductory course Financial Accounting Fundamentals or equivalent. Students are also expected to have a sound understanding of basic mathematics and its application in the business context; the expected level of knowledge is that which can be gained from any standard business mathematics text.In this course we will study theory relating to accounting cycle, valuation, and disclosure. We will learn how this theory is applied in the development of accounting standards. Students’ ability to apply the accounting concepts and principles need to be reinforced through the completion of regular assignments and the questions. Grading Guidelines:Exam GuidelinesThe following are guidelines on the type of questions and their approximate三、各教学环节学时分配教学课时分配四、各章教学内容TextbookFinancial & Managerial Accounting---The Basis for Business Decisions 16th edition, Williams, Haka, Bettner, CarcelloChapter 1 Accounting Information for Decision Making1. To discuss accounting as the language of business and the role of accounting information in making economic decisions.2. To discuss the significance of accounting systems in generating reliable accounting information, and understand the five components of internal control per COSO’s Internal Control—Integrated Framework.3. To explain the importance of financial accounting information for external parties —primarily investors and creditors—in terms of the objectives and the characteristics of that information.4.To explain the importance of financial accounting information for internal parties—primarily management—in terms of the objectives and the characteristics of that information.5.To discuss elements of the system of external and internal financial reporting that create integrity in the reported information.6.To identify and discuss several professional organizations that play important roles in preparing and communicating accounting information.7.To discuss the importance of personal competence, professional judgment, and ethical behavior on the part of accounting professionals.8. To discuss various career opportunities in accounting.Chapter 2 BASIC FINANCIAL STATEMENTS1.To explain the nature and general purpose of financial statements.2.To explain certain accounting principles that are important for an understanding offinancial statements and how professional judgment by accountants may affect the application of those principles.3.To demonstrate how certain business transactions affect the elements of theaccounting equation: Assets = Liabilities + Owners’Equity.4.To explain how the statement of financial position, often referred to as the balancesheet, is an expansion of the basic accounting equation.5.To explain how the income statement reports an enterprise’s financialperformance for a period of time in terms of the relationship of revenues and expenses.6.To explain how the statement of cash flows presents the change in cash for aperiod of time in terms of the company’s operating, investing, and financing activities.7.To explain the important relationships among the statement of financial position,income statement, and statement of cash flows, and how these statements relate to each other.8.To explain common forms of business ownership—sole proprietorship,partnership, and corporation—and demonstrate how they differ in terms of their presentation in the statement of financial position.9.To discuss the importance of financial statements to a company and its investorsand creditors and why management may take steps to improve the appearance of the company in its financial statements.Chapter 3 The Accounting Cycle: Capturing Economic Events1.To identify the steps in the accounting cycle and discuss the role of accountingrecords in an organization.2.To describe a ledger account and a ledger.3.To understand how balance sheet accounts are increased and decreased.4.To explain the double-entry system of accounting.5.To explain the purpose of a journal and its relationship to the ledger.6.To explain nature of net income, revenue, and expenses.7.To apply the realization and matching principles in recording revenue andexpenses.8.To understand how revenue and expense transactions are recorded in anaccounting system.9.To prepare a trial balance and explain its uses and limitations.10.To distinguish between accounting cycle procedures and the knowledge ofaccounting.Chapter 4 The Accounting Cycle: Accruals and Deferrals1.To explain the purpose of adjusting entries.2.To describe and prepare the four basic types of adjusting entries.3.To prepare adjusting entries to convert assets to expenses.4.To prepare adjusting entries to convert liabilities to revenue.5.To prepare adjusting entries to accrue unpaid expenses.6.To prepare adjusting entries to accrue uncollected revenue.7.To explain how the principles of realization and matching relate to adjustingentries.8.To explain the concept of materiality.9.To prepare an adjusted trial balance and describe its purpose.Chapter 5 The Accounting Cycle: Reporting Financial Results1.To prepare an income statement, a statement of retained earnings, and a balancesheet.2.To explain how the income statement and the statement of retained earningsrelate to the balance sheet.3.To explain the concept of adequate disclosure.4.To explain the purposes of closing entries; prepare these entries.5.To prepare an after-closing trial balance.6.To use financial statement information to evaluate profitability and liquidity.7.To explain how interim financial statements are prepared in a business that closesits accounts only at year-end.8.To prepare a worksheet and explain its uses.Chapter 6 Merchandising Activities1.To describe the operating cycle of a merchandising company.2.To understand the components of a merchandising company’s income statement.3.To account for purchases and sales of merchandise in a perpetual inventorysystem.4.To explain how a periodic inventory system operates.5.To discuss the factors to be considered in selecting an inventory system.6.To account for additional merchandise transactions related to purchases and sales.7.To define special journals and explain their usefulness.8.To measure the performance of a merchandising business.Chapter 7 Financial Assets1.To define financial assets and explain their valuation in the balance sheet.2.To describe the objectives of cash management and internal controls over cash.3.To prepare a bank reconciliation and explain its purpose.4.To describe how short-term investments are reported in the balance sheet andaccount for transactions involving marketable securities.5.To account for uncollectible receivables using the allowance and direct write-offmethods.6.To explain, compute, and account for notes receivable and interest revenue.7.To evaluate the liquidity of a company’s accounts receivable.Chapter 8 INVENTORIES AND COST OF GOODS SOLD （Self study）1.In a perpetual inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO. You should beable to discuss the advantages and shortcomings of each method.2.To explain the need for taking a physical inventory.3.To record shrinkage losses and other year-end adjustments to inventory.4.In a periodic inventory system, you are to determine the cost of goods sold using(a) specific identification, (b) average cost, (c) FIFO, and (d) LIFO.5.To explain the effects on the income statement of errors in inventory valuation.6.To estimate the cost of goods sold and ending inventory by the gross profitmethod and by the retail method.7.To compute the inventory turnover rate and explain its uses.Chapter 9 PLANT AND INTANGIBLE ASSETSThis chapter covers accounting for plant assets, including acquisition, depreciation, and disposal. Also included in the chapter are accounting for intangible assets and brief coverage of natural resources. Teaching objectives in presenting this material are to:1.Describe plant assets as a "stream of services" to be received by the businessentity.2.Distinguish between capital expenditures and revenue expenditures.3.Explain and illustrate depreciation as a technique for allocating costs.4.Explain and illustrate the mechanics of the depreciation methods discussed inthe chapter.5.Explain and illustrate accounting for disposals of plant assets.6.Explain the nature of intangible assets.7.Discuss techniques for estimating the value of the goodwill possessed by asuccessful business.8.Explain and illustrate depletion; relate depreciation, amortization, anddepletion to the matching principle.Chapter 10 LIABILITIESTeaching objectives for Chapter 101.Define liabilities. Distinguish between liabilities and owners' equity.2.Distinguish between current and long-term liabilities.3.Account for notes payable when interest is stated separately.4.Explain the nature of payroll liabilities including payroll taxes and othermandated costs.5.Explain the purpose of an amortization table. Illustrate the preparation anduse of such a table in the context of an installment note payable.6.Discuss the characteristics of corporate bonds including their tax advantages,and the basic journal entries to record their issuance, payment of interest, andredemption.7.Explain the nature of bonds issued at a discount or premium.8.Introduce the concept of present value and its relationship to bond prices.9.Distinguish between capital leases and operating leases and briefly explaintheir accounting treatment.10.Introduce other long-term liabilities including pensions, post-retirementbenefits, and deferred taxes. Describe the presentation of these items in thefinancial statements.11.Describe the cash effects of transactions involving liabilities.12.Explain the usefulness of the debt ratio and the interest coverage ratio.13.Explain the nature of estimated liabilities, loss contingencies, andcommitments. Describe the presentation of these items in financialstatements.Chapter 10 STOCKHOLDERS’ EQUITY: PAID-IN CAPITAL1.In this chapter we provide a comprehensive introduction to factors affectingpaid-in capital and its presentation on the balance sheet. Our teachingobjectives are to:2.Discuss the advantages and disadvantages of corporations.3.Explain the nature of a publicly owned corporation.4.Explain the roles of corporate directors and officers and the rights ofstockholders.5.Illustrate accounting for the issuance of capital stock in exchange for cash orother assets. Explain the role of an underwriter in the issuance of capitalstock.6.Discuss the typical features of preferred stock and contrast these featureswith those of common stock.7.Illustrate the computation of book value per share (with preferred stockoutstanding). Distinguish among the concepts of book value, par value, andmarket value.8.Explain the most important determinants of the market values of preferredand common stock.9.Explain the nature and purpose of stock splits.10.Explain the rationale for treasury stock transactions, and illustrate the relatedaccounting entries.五、主要参考书选用教材：Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello,《Financial & Management Accounting : the Basis for Business Decisions》财务会计分册第16版, 机械工业出版社参考书：Donald E. Kieso, Jerry J.Weygandt, Terry D. Warfield,《Intermediate Financial Accounting》，机械工业出版社执笔人：陈杰教研室主任：陈杰系教学主任审核签名：。

财务管理系中英对照

财务管理系中英对照一、财务管理系介绍财务管理系是大学财务管理学科的重要组成部分，主要培养具备扎实的财务管理理论和实践技能的高级财务管理人才。

本文将介绍财务管理系相关的课程以及一些常用术语的中英对照。

二、财务管理系课程介绍及中英对照1.会计学（Accounting）：研究财务信息的获取、处理、分析和报告的学科。

2.财务管理（Financial Management）：研究如何优化资金的利用和配置，以实现经济目标。

3.财务分析（Financial Analysis）：通过对财务报表和其他金融数据的分析，评估企业的财务状况和经营绩效。

4.投资管理（Investment Management）：研究如何有效地投资和管理资产，以实现最大的回报。

5.资本市场理论（Capital Market Theory）：研究金融市场的运作规律，分析投资组合和资本定价等问题。

6.国际财务管理（International Financial Management）：研究跨国企业在全球经济环境下的财务决策和管理策略。

7.税务管理（Tax Management）：研究如何合法合规地进行税收规划和管理。

8.风险管理（Risk Management）：研究如何识别、评估和应对各种风险，保护企业的利益。

9.公司财务（Corporate Finance）：研究公司筹资、投资和分红等财务决策问题。

10.财务工程（Financial Engineering）：研究如何利用衍生工具和金融产品进行风险管理和创新。

三、常用财务管理术语中英对照1.资产（Assets）2.负债（Liabilities）3.所有者权益（Owner’s Equity）4.营业收入（Revenue）5.营业成本（Cost of Goods Sold）6.总成本（Total Cost）7.利润（Profit）8.货币资金（Cash）9.应收账款（Accounts Receivable）10.存货（Inventory）11.负债率（Debt Ratio）12.周转率（Turnover）13.偿债能力（Solvency）14.盈利能力（Profitability）15.现金流量（Cash Flow）16.投资回报率（Return on Investment）17.财务分析（Financial Analysis）18.财务报表（Financial Statements）19.利润表（Income Statement）20.资产负债表（Balance Sheet）以上仅为财务管理系课程和常用术语的一部分中英对照，财务管理是一个涉及众多概念和方法的学科，需要系统学习和实践运用才能掌握。

(财务会计)中英文会计科目

（财务会计）中英文会计科目4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other 5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold 512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies（expense）5154旅费travellingexpense,travel5155运费shippingexpenses,freight5156邮电费postage（expenses）5157修缮费repair（s）andmaintenance（expense）5158包装费packingexpenses5161水电瓦斯费utilities（expense）5162保险费insurance（expense）5163加工费manufacturingoverhead-outsourced 5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal（expenses）5173职工福利employeebenefits/welfare5176训练费training（expense）5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other 5888其它营业成本-其它otheroperatingcosts-other 6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies（expense）6154旅费travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage（expenses）6157修缮费repair（s）andmaintenance（expense）6159广告费advertisementexpense,advertisement 6161水电瓦斯费utilities（expense）6162保险费insurance（expense）6164交际费entertainment（expense）6165捐赠donation（expense）6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense6169各项耗竭及摊提variousamortization6172伙食费meal（expenses）6173职工福利employeebenefits/welfare6175佣金支出commission（expense）6176训练费training（expense）6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用general&administrativeexpenses6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage（expenses）6257修缮费repair（s）andmaintenance（expense）6259广告费advertisementexpense,advertisement6261水电瓦斯费utilities（expense）6262保险费insurance（expense）6264交际费entertainment（expense）6265捐赠donation（expense）6266税捐taxes6267呆帐损失lossonuncollectibleaccounts6268折旧depreciationexpensea6269各项耗竭及摊提variousamortization6271外销损失lossonexportsales6272伙食费meal（expenses）6273职工福利employeebenefits/welfare6274研究发展费用researchanddevelopmentexpense6275佣金支出commission（expense）6276训练费training（expense）6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses63研究发展费用researchanddevelopmentexpenses635~638研究发展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,freight6356邮电费postage（expenses）6357修缮费repair（s）andmaintenance（expense）6361水电瓦斯费utilities（expense）6362保险费insurance（expense）6364交际费entertainment（expense）6366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal（expenses）6373职工福利employeebenefits/welfare6376训练费training（expense）6378其它研究发展费用otherresearchanddevelopmentexpenses7营业外收入及费用non-operatingrevenueandexpenses,otherincome（expense）71~74营业外收入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/income712投资收益investmentincome7121权益法认列之投资收益investmentincomerecognizedunderequitymethod7122股利收入dividendsincome7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment713兑换利益foreignexchangegain7131兑换利益foreignexchangegain714处分投资收益gainondisposalofinvestments7141处分投资收益gainondisposalofinvestments715处分资产溢价收入gainondisposalofassets7151处分资产溢价收入gainondisposalofassets748其它营业外收入othernon-operatingrevenue7481捐赠收入donationincome7482租金收入rentrevenue/income7483佣金收入commissionrevenue/income7484出售下脚及废料收入revenuefromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofbaddebts7488其它营业外收入-其它othernon-operatingrevenue-otheritems75~78营业外费用non-operatingexpenses751利息费用interestexpense7511利息费用interestexpense752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket 753兑换损失foreignexchangeloss7531兑换损失foreignexchangeloss754处分投资损失lossondisposalofinvestments7541处分投资损失lossondisposalofinvestments755处分资产损失lossondisposalofassets7551处分资产损失lossondisposalofassets788其它营业外费用othernon-operatingexpenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories 7888其它营业外费用-其它othernon-operatingexpenses-other8所得税费用（或利益）incometaxexpense（orbenefit）81所得税费用（或利益）incometaxexpense（orbenefit）811所得税费用（或利益）incometaxexpense（orbenefit）8111所得税费用（或利益）incometaxexpense（orbenefit）9非经常营业损益nonrecurringgainorloss'100902银行本票Cashier'scheque'100903银行汇票Bankdraft'100904信用卡Creditcard'100905信用证保证金L/CGuaranteedeposits'100906存出投资款Refundabledeposits1101短期投资Short-terminvestments'110101股票Short-terminvestments-stock'110102债券Short-terminvestments-corporatebonds'110103基金Short-terminvestments-corporatefunds'110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves 应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable 库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingandsellingprice 1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis 1271受托代销商品Commissionedandsellthegoodsonacommissionbasis 1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages 1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks'140101股票投资Investmentonstocks'140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds'140201债券投资Investmentonbonds'140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor'srightsinvestmentdepreciationreserves 1431委托贷款Entrustloans'143101本金Principal'143102利息Interest'143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial'160101专用材料Special-purposematerial'160102专用设备Special-purposeequipment'160103预付大型设备款Prepaymentsforequipment'160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves 1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome'191101待处理流动资产损溢Waitdealintangibleassetslossorincome '191102待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue 2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable'217101应交增值税valueaddedtaxpayable '21710101进项税额WithholdingsonVAT'21710102已交税金Payingtax'21710103转出未交增值税UnpaidVATchangeover'21710104减免税款Taxdeduction'21710105销项税额SubstitutedmoneyonVAT'21710106出口退税Taxreimbursementforexport'21710107进项税额转出ChangeoverwithnoldingsonVAT'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax '21710109转出多交增值税OverpaidVATchangeover'21710110未交增值税UnpaidVAT'217102应交营业税Businesstaxpayable'217103应交消费税Consumptiontaxpayable'217104应交资源税Resourcestaxpayable'217105应交所得税Incometaxpayable'217106应交土地增值税Incrementtaxonlandvaluepayable'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable '217108应交房产税Housingpropertytaxpayable'217109应交土地使用税Tenuretaxpayable'217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable '217111应交个人所得税Personalincometaxpayable 2176其他应交款Otherfundinconformitywithpaying 2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue 2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear 一年后到期的长期借款Long-termloansdueoveroneyear 2311应付债券Bondspayable'231101债券面值Facevalue,Parvalue'231102债券溢价Premiumonbonds'231103债券折价Discountonbonds'231104应计利息Accruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear 一年后到期的长期应付Long-termaccountpayableoveroneyear 2331专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear 一年后到期的专项应付Long-termspecialpayableoveroneyear 2341递延税款Deferraltaxes三、所有者权益类OWNERS'EQUITY资本Capita3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve'311101资本(或股本)溢价Cpital(orStock)premium'311102接受捐赠非现金资产准备Receivenon-cashdonatereserve '311103股权投资准备Stockrightinvestmentreserves'311105拨款转入Allocatesumschangeoverin'311106外币资本折算差额Foreigncurrencycapital'311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves'312101法定盈余公积Legalsurplus'312102任意盈余公积Freesurplusreserves'312103法定公益金Legalpublicwelfarefund'312104储备基金Reservefund'312105企业发展基金Enterpriseexpensionfund'312106利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution'314101其他转入Otherchengeoverin'314102提取法定盈余公积Withdrawallegalsurplus'314103提取法定公益金Withdrawallegalpublicwelfarefunds'314104提取储备基金Withdrawalreservefund'314105提取企业发展基金Withdrawalreserveforbusinessexpansion '314106提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund'314107利润归还投资Profitscapitalizadonreturnofinvestment'314108应付优先股股利PreferredStockdividendspayable'314109提取任意盈余公积Withdrawalothercommonaccumulationfund '314110应付普通股股利CommonStockdividendspayable'314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)'314115未分配利润Undistributedprofit四、成本类Cost4101生产成本Costofmanufacture'410101基本生产成本Basecostofmanufacture'410102辅助生产成本Auxiliarycostofmanufacture 4105制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling 通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance 油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting 运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation 4107劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue5102其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves 5203补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets 出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities 资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge 费用Expenses5501营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense 福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax5503财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost5601营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets 出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay5701所得税Incometax以前年度损益调整Prioryearincomeadjustment项目财务projectfinance apaymentorseriouspayments一次或多次付款abatement扣减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate接受日acceptance接受accession加入accessories附属设备accountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprinciple会计准则accountingtreatment会计处理accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计准备金acknowledgementrequirement对承认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability（德国）生产责任法action诉讼actualownership事实上的所有权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险additions（设备的）附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee管理费AdministrativeLaw（美国）行政法advancenotice事先通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合团体affiliate附属机构AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议aircraftregistry飞机登记airframe（飞机的）机身airports机场airworthinessdirectives（飞机的）适航指令alliances联盟allocationoffinanceincome财务收益分配allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地使用amenabilitytoforeigninvestment外国投资的易受控制程度amendment修改AmericanLawInstitute美国法学会amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额amountofusage使用量AMT(AlternativeMinimumTax)（美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix（契约性文件的）附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriationprovisions拨款条例appropriation侵占approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue(承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration仲裁arm'slengthtransaction公平交易arrangement安排arrest扣留Article2A美国统一商法典关于法定融资租赁的条款articlesofincorporation公司章程AsiaLeaae亚洲租赁协会assess评估assetmanager设备经理assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪asset-backedfinancing资产支持型融资asset-basedlessor立足于资产的出租人asset-orientedlessor(经营租赁中的)资产导向型出租人asset资产assignee受让人assignment让与association社团attheexpiry期限届满时ATT(automatictransferoftitle)所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证实authority当局authorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度available-for-salesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所管理的已筹资金资产净额平均值aviationauthority民航当局backed-upservicer替补服务者backhoe反铲装载机balancesheetdate资产负债表日bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产成本bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本租金（各期应付的租金）beneficiaries受益人big-ticketitems大额项目billandcollect开票和收款bindingagreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）bookincome账面收入bookloses账面亏损borrower借款人BPO(bargainpurchaseoption)廉价购买任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人build-to-suitleases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑（在一起的）附加服务bundling捆绑（服务）businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by(e)-laws细则byte字节cableTVnetwork有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capitalallocation资本分派capitalconstraint资金掣肘capitalcontribution出资额capitalcost资本费用capitalexpenditure基建费用capitallease融资租赁协议capitalmarket资本市场capitalize资本化captivefinancecompany专属金融公司captives专属公司carryingamount维持费用carryingvalue账面结存价值caselaw案例法cashcollatera1现金抵押cashelection现金选择cashflowcoverageratio现金流偿债能力比率cashflow现金流cashreceiptsandcashapplications现金收入及现金运用casualtyvalue要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-addedtomograph)依靠电脑的层析X射线摄影机category种类causalsale偶然销售ceiling上限cellular(mobile)移动通信centralauthority中央集权certificateofacceptance接受证书、验收证书certificateofparticipation共享证书certificate证书charitabletrust公益信托chattelmortgage动产抵押chattelpaper动产文据checkingaccount存款支票户checklists审核内容清单circuitboard线路板civilandcommerciallaw民商法CivilCode（德国）民法典civillawcountry（欧洲大陆各国的）大陆法系国家claim权利要求classes级别classificationcriteria归类标准classificationdetermination类别的确定classificationindicators分类指标classificationofleases租赁协议分类classificationopinion分类观点classificationprocess归类过程clawback(用附加税)填补（福利开支）client顾客clinic诊所collateralagent副代理人collateraltrackingsystem抵押物跟踪制度collateralvalue抵押物价值collateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款作为质押collateral抵押物collectanddisburse收取和支付collectibility可收回程度collection托收comfortlevel方便程度commerceclause商务条款commercialrisk商业风险commercialterms商业条款commissions佣金commitment承诺commoncarriage通用车队commonlawcountry（英美等）海洋法系国家commontrust共同信托commonality通用性compensate补偿competitiverisk竞争风险competitor竞争者complexfinanceleases复杂的融资租赁comprehensiveincome综合收入comptroller审计官computer计算机conceptualdifference概念上的差别concessionperiod持有特许权的期间concession让步、特许conclusion结论conditionalsalesagreement附条件销售协议conditionsofusage使用条件conduitstructure管道结构(的公司)confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensualornon-consensuallien同意或非经同意的留置权consent同意consideration对价consolidation合并constructiveacceptanceofcollateral抵押物的指定接受constructivesale推定出售consultingandadvisoryservices咨询及顾问服务ConsumerCreditAct（德国）消费者信用法consumerpriceindex消费者价格指数consumersecuredtransaction消费者有担保交易consumertransaction消费者交易consumptiontax消费税container集装箱contingentrental随机租金contingentrents随机租金continuationbeyondtheterminationdate终止日后的接续continuousandclosecustomercontact同客户持续而紧密的接触contractmaintenance（对设备的）合同维修contractorigination合同开发contractpool合同池contractportfolio合同组合contractsales合同出售contractingcost缔约成本contractingstates缔约国contractsforservices服务合同contractualprovisions合同条款contributions出资ConventionontheRecognitionandEnforcementofForeignArbitralAward承认和执行外国仲裁裁决公约convention公约convertedsubordinatednotes可转换次级票据convincingcase有说服力的案例coreframework核心框架corporateaircraft公务（飞）机corporatedebtmarket公司债市场corporateguarantees公司担保corporateincometax公司所得税corporation公司correlation相关性costofcapital资金成本costoffunds筹资成本costofsale销售成本coterminousrate同期利率counsel律师counterclaim反诉counterpart副本courseofdealingandusageoftrade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机creditandliquidityenhancement信用及流动性增级creditcardreceivables信用卡应收款creditcard信用卡creditdevelopment信用变化creditenhancement信用增级credithistoryandprofile信用记录和规模creditrating信用等级creditriskallocationandmanagement信用风险的分摊及管理creditrisk信用风险creditunderwritingprocess信用担保程序credit-basedlessor立足于信用的出租人credit-orientedlessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准criticalgoals关键性目标cross-borderfunding跨境融资currencyrisk货币风险currentandnon-currentliabilities当期及非当期负债currentratio流动比率currentrealization即期实现cushion缓冲customercontact客户联系customer'spurchasecycle客户的购买周期customers客户damage损害dampeningeffect削弱性效应datatransfer数据转换datatransmission数据传输DDC(dedicatedcontractcarriage)指定车型及司机的合同车队dealerlessors供应商出租人debtcapital债务资本debtcovenant债务契约debtinstruments债务证书debtissuancecosts债务发行成本debtmaturities债务期限debtsecurities债务证券debtservice债息debt-equityratios自有资金负债率debt-equitytreatment债务－权益处理debtor债务人debt-to-equityratio权益负债率decay（机械设备的）腐蚀declarations声明dedicatedcapacitycarriage指定最低运输量的合同车队dedicatedcarriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasancestructures带有废止条款的结构defense抗辩deficiencyclaim损失索赔deficiency损失、缺陷definitionalmaze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delayindelivery延迟交付delinquencies拖欠deliveryandacceptanceprocess交付及验收程序denunciation退出depositaccount押金账项deposittaker存款接受者。

《财务管理学》课程中英文简介

《财务管理学》课程中英文简介Corporate Finance课程代码:040013A/040013B Course Code:040025A/040015A/040012B 040025A/040015A /040012B 040025A/040015A课程名称:财务管理学Course Name:Corporate Finance学时:48/32/80 Periods:48/32/80学分:3/2/5 Credits:3/2/5考核方式:考查/考试Assessment:Inspection/Examination先修课程: Preparatory Courses:成本管理会计学(上)MA1 Management AccountingⅠ本课程就是国际会计专业方向的基础财务管理学课程,主要讲授的就是财务经理在进行投资、筹资与日常营运管理过程中如何进行财务决策,才能实现股东财富最大化这一企业理财目标。

先修课程为管理会计基础(MA1)。

该课程主要包括以下内容:(1)财务管理学简介; (2)财务环境与其组成要素分析。

(3)证券估价。

(4)利息率与汇率的确定:利息率的影响因素与确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论与利率平价理论。

(5)战略决策——资本预算:主要讲授项目现金流的确定、资本预算方法与决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。

(6)战略决策——资本成本:主要讲授资本结构、个别资本成本(包括债券、优先股、普通股)与综合资本成本的确定。

(7)经营决策——营运资本管理:主要讲授营运资本筹资决策、存货、应收帐款的管理。

(8)财务计划:主要讲授财务计划(或资金需求计划)的编制与分析。

Corporate Finance Fundamentals [FN1] is a fundamental course in managerial finance with an emphasis on the major decisions to be made by the financial executive of an organization、Topics introduced in FN1 include the following parts:Part 1 Introduction to the corporate finance; Part 2 The financial environment,including the financial system, the major intermediaries and the specialized markets; Part 3 Security valuation: Risk-free assets, including the interest rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relationship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealth, alternative capital budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of financial planning、《财务管理学》课程中英文简介Financial Management课程代码:040015A Course Code:040015A课程名称:财务管理学Course Name:Financial Management学时:80 Periods:80学分:5 Credits:5考核方式:考试Assessment:Examination先修课程:会计学基础Preparatory Courses:Accounting 财务管理学就是会计学与注册会计师专业的学科基础课,开设本课程的主要任务就是加强学生对财务管理理论与实务的全面、深入了解,培养学生课堂讨论与课外阅读与写作的习惯,引导学生对有关现代企业财务管理问题进行思考,从而培养出适应市场经济需要的中级理财者。

{财务管理财务会计}会计科目中英文对照

{财务管理财务会计}会计科目中英文对照abuse滥用职权abuseoftaxshelter滥用避税项目ACCA特许公认会计师公会acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折旧法,快速折旧法accelerationclause加速偿付条款,提前偿付条款acceptance①承兑②已承兑票据③验收acceptancebill承兑票据acceptanceregister承兑票据登记簿acceptancesampling验收抽样accesstime存取时间acmodation融通acmodationbill融通票据acmodationendorsement融通背书account①账户,会计科目②账簿,报表③账目,账项④记账accountability经营责任,会计责任accountabilityunit责任单位Accountancy《会计》杂志accountancy会计accountant会计员,会计师accountantgeneral会计主任,总会计accountingincharge主管会计师accountant,slegalliability会计师的法律责任accountant,sreport会计师报告accountant,sresponsibility会计师职责accountform账户式,账式accounting①会计②会计学accountingassumption会计假定,会计假设accountingbasis会计基准,会计基本方法accountingchanges会计变更accountingconcept会计概念accountingcontrol会计控制accountingconvention会计常规,会计惯例accountingcorporation会计公司accountingcycle会计循环accountingdata会计数据accountingdoctrine会计信条accountingdocument会计凭证accountingelements会计要素accountingentity会计主体,会计个体accountingentry会计分录accountingequation会计等式accountingevent会计事项accountingexposure会计暴露,会计暴露风险accountingfirm会计事务所AccountingHallofFame会计名人堂accountingharmonization会计协调化accountingidentity会计恒等式accountingine会计收益accountinginformation会计信息accountinginformationsystem会计信息系统accountinginternationalization会计国际化accountingjournals会计杂志accountinglegislation会计法规accountingmanual会计手册accountingobjective会计目标accountingperiod会计期accountingpolicies会计政策accountingpostulate会计假设accountingpractice会计实务accountingprinciple会计原则AccountingPrincipleBoard会计原则委员会accountingprocedures会计程序accountingprofession会计职业,会计专业accountingrateofreturn会计收益率accountingrecords会计记录,会计簿籍AccountingReview《会计评论》accountingrules会计规则AccountingSeriesRelease《会计公告文件》accountingservice会计服务accountingsoftware会计软件accountingstandard会计标准,会计准则accountingstandardization会计标准化AccountingStandardsBoard会计准则委员会(英) AccountingStandardsCommittee会计准则委员会(英) accountingsystem①会计制度②会计系统accountingtechnique会计技术accountingtheory会计理论accountingtransaction会计业务,会计账务AccountingTrendandTechniques《会计趋势和会计技术》accountingunit会计单位accountingvaluation会计计价accountingyear会计年度accounts会计账簿,会计报表accountsales承销清单,承销报告单accountspayable应付账款accountsreceivable应收账款accountsreceivableagingschedule应收账款账龄分析表accountsreceivableassigned已转让应收账款accountsreceivablecollectionperiod应收账款收款期accountsreceivablediscounted已贴现应收账款accountsreceivablefinancing应收账款筹资,应收账款融资accountsreceivablemanagement应收账款管理accountsreceivableturnover应收账款周转率,应收账款周转次数accretion增殖accrualbasisaccounting应计制会计,权责发生制会计accruedasset应计资产accruedexpense应计费用accruedliability应计负债accruedrevenue应计收入accumulateddepreciation累计折旧accumulateddividend累计股利accumulatedearningstax累积盈余税,累积收益税accumulation累积,累计acidtestratio酸性试验比率acquiredpany被盘购公司,被兼并公司acquisition购置,盘购acquisitionaccounting盘购会计acquisitioncost购置成本acquisitiondecision购置决策acquisitionexcess盘购超支acquisitionsurplus盘购盈余across-the-board全面调整ACT预交公司税act法案,法规action起诉,诉讼activeaccount活动账户activeassets活动资产activity业务活动,作业activityaccount作业账户activityaccounting作业会计activityratio业务活动比率activityvariance业务活动量差异actofbankruptcy破产法actofpany公司法actofGod天灾,不可抗力actualcapital实际资本actualvalue实际价值actualwage实际工资addedvalue增值addedvaluestatement增值表addedvaluetax增值税addition增置,扩建additionaldepreciation附加折旧,补提折旧additionalpaid-incapital附加实缴资本additionaltax附加税adequatedisclosure充分披露adjunctaccount附加账户adjustable-ratebond可调整利率债券adjustedgrossine调整后收益总额,调整后所得总额adjustedtrialbalance调整后试算表adjustingentry调整分录adjustment调整adjustmentaccount调整账户adjustmentbond调整债券administrativeaccounting行政管理会计administrativebudget行政管理预算administrativeexpense行政管理费用ADR资产折旧年限幅度advaloremtax从价税advance预付款,垫付款advancecorporationtax预交公司税advancesfromcustomers预收客户款advancetosuppliers预付货款adventure投机经营,短期经营adverseopinion反面意见,否定意见adversevariance不利差异,逆差advisoryservices咨询服务affiliatedpany联营公司affiliation联营afterclosingtrialbalance结账后试算表aftercost售后成本afterdate出票后兑付aftersight见票后兑付after-tax税后AGA政府会计师联合会age寿命,账龄,资产使用年限ageallowance年龄减免ageanalysis账龄分析agency代理,代理关系agencymission代理佣金agencyfund代管基金agenda议事日程,备忘录agent代理商,代理人aggregatebalancesheet合并资产负债表aggregateinestatement合并损益表AGI调整后收益总额,调整后所得总额agingofaccountsreceivable应收账款账龄分析agingschedule账龄表agio贴水,折价agiotage汇兑业务,兑换业务AGM年度股东大会agreement协议agreementofpartnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统allcapitalearningsrate资本总额收益率all-inclusiveineconcept总括收益概念allocation分摊,分配allocationcriteria分配标准allotment①分配,拨付②分配数,拨付数allowance①备抵②折让③津贴allowanceforbaddebts呆账备抵allowancefordepreciation折旧备抵账户allowancemethod备抵法all-purposefinancialstatement通用财务报表,通用会计报表alpharisk阿尔法风险,第一种审计风险alteredcheck涂改支票alternativeaccountingmethods可选择性会计方法alternativeproposals替代方案,备选方案amalgamation企业合并AmericanAccountingAssociation美国会计学会Americandepositoryreceipts美国银行证券存单,美国银行证券托存收据AmericanInstituteofCertifiedPublicAccountants美国注册会计师协会,美国注册公共会计师协会Americanoption美式期权AmericanStockExchange美国股票交易所amortization①摊销②摊还amortizedcost摊余成本amount金额,合计amountdiffer金额不符amountdue到期金额amountof1dollar1元的本利和analysis分析analyst分析师analyticalreview分析性检查annualaudit年度审计annualclosing年度结账annualgeneralmeeting年度股东大会annualize按年折算annualizednetpresentvalue折算年度净现值annualreport年度报告annuity年金annuitydue期初年金annuityinadvance预付年金annuityinarrears迟付年金annuitymethodofdepreciation年金折旧法antedate填早日期anticipation预计,预列anti-dilutionclause防止稀释条款anti-pollutioninvestment消除污染投资anti-profiteeringtax反暴利税anti-taxavoidance反避税anti-trustlegislation反拖拉斯立法A/P应付账款APB会计原则委员会APBOpinion《会计原则委员会意见书》Application申请,申请书appliedoverhead已分配间接费用appraisal估价appraisalcapital评估资本appraisalsurplus估价盈余appraiser估价员,估价师appreciation增值appropriatedretainedearnings已拨定留存收益,已指定用途留存收益appropriation拨款,指拨经费appropriationaccount①拨款账户②留存收益分配账户appropriationbudget拨款预算approval核定,审批approvedaccount核定账户approvedbond核定债券A/R应收账款arbitrage套利,套汇arbitragetransaction套利业务,套汇业务arbitration仲裁,公断arithmeticalerror算术误差arm,s-lengthprice正常价格,公正价格arm,s-lengthtransaction一臂之隔交易,正常交易ARR会计收益率arrears①拖欠,欠款②迟付arrestment财产扣押AuthurAndersonCo.约瑟?安德森会计师事务所,安达信会计师事务所article文件条文,合同条款articlesofincorporation公司章程articlesofpartnership合伙契约articulate环接articulatedconcept环接观念artificialintelligence人工智能ASB审计准则委员会ASE美国股票交易所AsianDevelopmentBank亚洲开发银行Asiandollar亚洲美元askingprice索价,卖方报价assessedvalue估定价值assessment①估定,查定②特别税捐,特别摊派税捐asset资产assetcover资产担保,资产保证assetdepreciationrange资产折旧年限幅度asset-liabilityview资产—负债观念assetquality资产质量assetretirement资产退役,资产报废assetrevaluation资产重估价assetstripping资产剥离,资产拆卖assetstructure资产结构assetturnover资产周转率assetvaluation资产计价assignmentofaccountsreceivable应收账款转让associatedpany联属公司,附属公司AssociationofGovernmentAccounting政府会计师协会assumedliability承担债务,承付债务AT税后atcost按成本atpar按票面额,平价atsight见票兑付,即期兑付attachedaccount被查封账户attachment扣押,查封attest证明,验证attestation证明书,鉴定书audit审核,审计auditability可审核性auditmittee审计委员会auditcoverage审计范围auditedfinancialstatement审定财务报表,审定会计报表auditevidence审计证据,审计凭证AuditGuides《审计指南》auditing①审计②审计学auditingprocedure审计程序auditingprocess审计过程auditingstandard审计标准,审计准则AuditingStandardsBoard审计准则委员会Auditor审计员,审计师auditorgeneral审计主任,总审计auditor,slegalliability审计师法律责任auditor,sopinion审计师意见书auditor,sreport审计师报告,查账报告auditprogram审计工作计划auditreport审计报告auditrisk审计风险auditsampling审计抽样auditsoftware审计软件audittest审计抽查audittrail审计脉络,审计线索auditworkingpaper审计工作底稿authorizedcapitalstock核定股本,法定股本automatedclearinghouse自动票据交换所automatedtellermachine自动取款机automatictransferservice自动转账服务availableasset可用资产availableinventory可用存货averagebalance平均余额averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存货,平均库存averagelife平均寿命,平均使用年限averagepaymentperiod(ofaccountspayable)应付账款平均付款期averagerateofreturn平均收益率averages股票价格平均指数avoidablecost可避免成本backcharge欠费费用backdate倒填日期,填早日期backedbill背书票据back-endload后期负担backer①票据担保人②财务支持人backlogdepreciation欠提折旧backorder欠交订货backpay欠付工资backtax欠交税款back-to-backcredit对开信用证back-to-backloan对销贷款backwardation倒价backwardintegration逆向合并badcheck空头支票baddebt呆账,呆账账户baddebtaccount呆账账户baddebtexpense呆账费用baddebtratio呆账比率baddebtrecovery呆账收回bailment寄销,寄托bailout抽资bailoutperiod投资返还期balance①余额②平衡balancebudget平衡预算balancedue结欠余额balancefund平衡基金balanceofaccount账户余额balanceofpayment国际收支差额balanceofretainedearnings留存收益余额balancesheet资产负债表balancesheetaccount资产负债表账户balancesheetanalysis资产负债表分析balancesheetaudit资产负债表审计balancesheetdate结账日期balancesheetratio资产负债表比率balancesheettotal资产负债表总额balloonpayment漂浮式付款bank银行bank(er,s)acceptance银行承兑,银行承兑汇票bankbalance银行存款余额bankbook存折bankcharge银行手续费bankcheckingaccount银行支票账户,银行活期存款账户bankconfirmation银行证明信函bankcredit银行信用,银行信贷bankcustody银行保险库bankdraft银行汇票banker①银行家②银行bankfailure银行倒闭bankloan银行贷款bankoverdraft银行透支bankreconciliationstatement银行对账单,银行存款调节表bankreference银行征信信函bankrun银行挤兑bankruptcy破产bankruptcyact破产法bankruptcycost破产成本bankruptcycourt破产法院bankruptcyprediction破产判断BankruptcyReformActof8年破产改革法banktransfer银行汇兑业务,银行转账业务bargain①合同,谈判②廉价货bargainmoney定金bargainpurchaseoption承租人优先购置权bargainrenewedoption承租人优先续租权bargainsale廉价销售barometers经济晴雨表,经济指标barometersstock晴雨表股票barter以货易货bartertransaction易货业务base基数baseperiod基期baseprice基价baserate基础利率basestock基础存量BASIC基础语言basicearningspershare每股基础收益basis基准basisofaccounting会计基准,会计方法basisoftaxation计税基准basispoint基点basketpurchase整套采购,总价采购batchcosting分批成本计算法batchprocessing分批处理,分批数据处理B/D过次页B/E汇票BEanalysis损益分界分析,保本分析bear①承担,负担②卖空者,空头bearer持票人bearerbond不记名债券bearerdraft不记名汇票bearinterest附息,负担利息bearmarket熊市,下跌行情bearsqueeze榨空头beatingthemarket战胜股市before-separationcost分离前成本before-taxine税前收益BeginnersAll-purposeSymbolicInstructionCode基础语言,初学者通用符号指令语言beginningbalance期初余额beginninginventory期初存货bellwethersecurity领头证券,龙头证券belowpar低于票面价值belowtheline线下项目beneficialinterest受益人权益beneficialowner受益权人beneficiary受益人,受款人,受赔人benefit①效益,利益②福利金,津贴benefit-costanalysis效益成本分析benefit-costratio效益成本比率benefitfund福利基金benefitinkind实物福利benefitsystem职工福利制度best-effortsagreement证券尽力推销协议betacoefficient贝塔系数betarisk贝塔风险,第二种类型误差betterment改造投资,改造工程投资B/F余额承前Bias偏差,偏向性bid①买价②投标bidbond投标保证金bidprice①买方出价,买价②投标价格bigbath巨额冲销BigBoard大证券交易所BigFive五大会计师事务所bill①汇票,票据②通知单,清单③账单,发货票billing开发票,开账单billingclerk开票员billofentry报关单billofexchange汇票billoflading提货单,提单billofmaterials用料单billofsales销货清单,卖据billspayable应付票据billsreceivable应收票据B/L提货单blackmarket黑市blackmoney黑钱blankbilloflading不记名提货单blankcheck空白支票blankendorsement不记名背书blanketmortgage总括抵押blanketorder总括订货单blanketprice总括价格blindentry失实分录,未加说明的分录blindpurchase盲目采购blue-chip蓝筹码股票,热门股票blue-skylaws蓝天法,股票发行控制法boardchairman董事长boardminutes董事会会议记录boardofdirectors董事会boardoftrade同业公会,商会bond①债券②保证书,保证金③忠诚保证bondconversion债券兑换bonddiscount债券折价bondedgoods保税货物bondedwarehouse保税仓库bondfinancing债券筹资bondholder债券持有人bondindenture债券信托契约,债券契约bondingpany忠诚担保公司bondissuecost债券发行成本bondpremium债券溢价bondrating评定债券等级bondsoutstanding流通在外债券,未偿付债券bondspayable应付公司债券bondyield债券收益率bonus奖金,红利bonusissue发行红利股book①账簿②账面的③记账bookaudit账簿审计bookbalance账面余额bookinventory账面存货,账面盘存bookkeeper簿记员,记账员bookkeeping①簿记,记账②簿记学bookoffinalentry终结分录账簿bookoforginalentry原始分录账簿bookprofit账面利润,账面盈利bookrateofreturn账面收益率booksofaccounts账簿bookvalue账面价值bookvaluepershare每股账面价值boot补价borrowing借贷,借款borrowingpower借款能力bottomline损益表底线,最终财务成果B/R应收票据branch分支机构,分店branchaccounting分支机构会计,分店会计branchcurrentaccount分支机构往来账户,分店往来账户branchledger分支机构分类账brandname牌号名称,商标名称breachofcontract违约,违反合同breachoftrust违反信托breakdown分解,按细目分类break-evenanalysis损益分界分析,损益平衡分析break-evenchart损益分界图表,损益平衡图表break-evenpoint损益分界点,损益平衡点break-upvalue拆卖价值bribesandkickbacks贿赂和回扣bridgingloan过渡性贷款BritishAccountingAssociation英国会计学会broker经纪人brokerage经纪人佣金broughtdown入次页,过次页broughtforward承前页budget预算budgetarycontrol预算控制budgetdecision预算决策bugeting预算编制budgetmanagement预算管理budgetvariance预算差异bufferstock保险库存,缓冲存货bull①买空②买空者,多头bullion金银块,金银条bullmarket牛市,涨市burden间接费用burdenrate间接费用率business①商业,工商业②企业③经营,营业businessaccounting企业会计businessbarometer工商业指标businessbination企业合并businesscycle商业周期,商业循环businessenvironment企业环境businessfailure经营失败businessine企业收益,营业收益businessrisk经营风险,营业风险businesssegment企业分部businesstransaction企业交易,营业业务businesstrust企业经营信托buyandholddecision购入和持存决策buyer,scredit买方信贷buyingexpense进货费用buyout收购股权,收购控制股权buyover收买,贿赂bylaws公司章程细则by-product副产品CA特许会计师cabletransfer电汇calculation计算calculator计算器calendaryear日历年度call①期前偿还,期前兑回②催交股款③买方期权callablebond可提前兑回债券callablepreferredstock可提前兑回优先股callloan活期拆放贷款calloption股票购买期权callpremium提前兑回溢价callprice提前兑回价格callprovision提前兑回条款cancelablelease可取消租约多年企业管理咨询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会计专业课程简介(英文)

Outline of AccountingEssentials of AccountingContent:This course is the basic course of Accounting. The objective of accounting is supplying accounting information, elaborating the theories and the methods of accounting. The content includes: First, the basic theories of accounting, like accounting objective, function of accounting and so on; Second, the essential method of financial accounting calculation, like basic methods of the identification, measuring, recording and reporting; setup of voucher and ledger, double entry, fills in the accounting document and ledger, the cost calculation, prepare the financial reporting and so on. Third, the basic technology of accounting calculation, the end of the period, makes a trial balance sheet and closes account, prepares financial reporting and so on.Object: students majoring accountingReferences: “Basic Accounting”, the first edition Shanghai Jiaotong University Press in August 2000, the first printing in 2000,WU Jian.“Basic Accounting”, Lixin accounting press, DING Yuansheng.Financial ManagementContent:The content of this course is necessary fundamental knowledge for accounting and finance. The main content includes: the theoretical framework of corporate finance, Discounted Cash Flow Valuation, Interest Rates and Bond Valuation, Stock Valuation, Net Present Value and other Investment Rules, Making Capital Investment Decisions, Return and Risk: The Capital Asset Pricing Model (CAPM), Risk-Cost of capital and Capital Budgeting, Capital Structure, Dividends and Other Payouts, Short- Term Finance and Planning.Object: students majoring accountingReferences: “Financial Management”, China financial economic publishing house, The accounting professional and technical qualification examinationsleading group office, 2002.10.Financial AccountingContent:This course is one of the core courses of the Accounting Major. Based upon the course of “The Essentials of Accounting”, oriented to the objectives of financial accounting, centered with accounting reporting to outsiders, with the four basic accounting assumptions as prerequisite, with the six accounting elements as basics, this course is mainly on the general transactions and events of enterprises, and the basic theories and methods of the identification, measuring, recording and reporting. Through thestudy of this course, the students shall grasp the basic theories and methods of financial accounting, shall skillfully master the treatment of business transactions and accounting events, and shall, at the end of accounting period, prepare, correctly, the financial statements.Object: students majoring accountingReferences: “Intermediate financial accounting”, Science press, HOU Xuejun, LI Yufeng, 2009.“Accounting standard for business enterprises”, Sci ence press, Theministry of finance of the People's Republic of China, 2006.2.Management AccountingContent:Theory and techniques of management accounting; activity, cost, cost drivers; costing and control; CVP analysis; operation decision; capital budgeting, master budgeting; responsibility accounting; performance measurement, etc.Object: students majoring accountingReferences: “Management A ccounting”，Higher education press，MAO Fugeng, 2000.“Management accounting international practice”, Renmin un iversity ofChina publishing house, MAO Fugeng, WANG Guangyuan, 1997.Accounting ComputerizationContent:It aims to teach how to analyze economic activities, fill out vouchers, make bookkeepi ng, calculate costs, and render an account through handwork and through computer. B y using the computer and through mock economic activities, the students will be able to better handle accounting matters through handwork and through computer.Object: students majoring accountingReferences: “Accounting information system”, Northeast university of finance and economics press, WANG Zhengwu, 2006.“Computerized accounting”, Harbin industrial university press, LAIShengcai, LI Changfu, 2008.“Computerized accounting”, Tsinghua university press, ZHANGYoufeng, 2008.Accounting EnglishContent:"Accounting English" is a taking degree course in accounting professional, the goal is to make students can not only learn the basic knowledge of accounting, and familiarwith accounting professional English, improve their professional level of English, to cultivate senior accounting talents. Through learning this course, students should master basic accounting professional English knowledge, general ability in professional communication. Student will have the practical ability to collect raw materials, prepare the journal under the English environment.Object: students majoring accountingReferences: “Accounting English”, Shanghai university of finance and economics press, YE Jianfang, SUN Hongxin, 2003.“Accounting English”, E conomic science press, MENG Yan, MENGFanli, 2003.International AccountingContent:This course is a supplement to the enterprise financial accounting, is a collection involved in foreign currency in professional accounting. It only studies and expounds the special enterprise foreign-related business accounting, and it is the required course in accounting and finance. Through learning of this course, making the students master the foreign accounting basic theory, basic knowledge, basic methods and skills, making students have the necessary ability required in international accounting work.Object: students majoring accountingReferences: “Enterprise accounting involved in foreign capital enterprises”, Northeast university of finance and economics press, SUN Zuojun.Auditing ConceptsContent:A study of audit and assurance services, including professional and ethical considerations, practice management, audit process, assignments, reporting, current issues and developments. After this course, candidates can exercise judgment and apply techniques in the analysis of matters relating to the provision of audit and assurance services, and can evaluate and comment on current practices and developments.Object: students majoring accountingReferences: “Auditi ng”, Northeast university of finance and economics press, LIU Minghui, 2004.“Auditing”, Tsinghua university press, YU Yumiao, 2002.“Auditing” China financial economic publishing house, The Treasurycertified public accountant examination committee officeTax BasisContent:This course is a professional required course of the accounting major of higher vocational education. Its teaching goal is: to make the students have the necessary knowledge and skills to become qualified workers and advanced talents of the tax law, to make preparation for learning professional knowledge and professional skills, improve comprehensive quality, enhance the ability to adapt to occupational changes and the ability to continue to study. So that the students have the necessary theoretical knowledge and skills of tax law, have the ability to use the basic knowledge and basic skills of the tax law in analyzing and solving actual problem.Object: students majoring accountingReferences: “China's tax system”, Renmin university of China publishing house, MA Haitao, 2004.“Tax law”, The Chinese people's public security university press, LIULonghen, 2003.“Tax law”, Xinhua publishing house, Chinese CPA exam educationalresearch group, 2005.InsuranceContent:This course mainly introduces the basic knowledge, basic theory and basic skills of insurance. Through learning of this course, making the students master the basic principle of insurance, deepen the understanding of insurance. Understand the research object and characteristics of insurance, the relationship between risk, risk management and insurance, deep understanding the functions and role of insurance in the social economy; Understand the origin and development of insurance, insurance category, the insurance business, master the basic link of insurance operation and basic law; To master the related important issues of insurance contract and the important principles of insurance.Object: students majoring accountingReferences: “Insurance principle”, Shanghai university of finance and economics press, XU Jinliang.“Personal insurance and physical principle”, Shanghai university offinance and economics press, XU Jinliang.International Trade PracticeContent:This course is focusing on international Commodity Exchange, is a comprehensive application with great practical science, involving basic principle and the application of basic knowledge of international trade, law and practice, international finance,shipping and insurance. This course analyze and study international Commodity Exchange practice from two aspects of economy and law, summarize the experience of practice in our country, to learn various management practices in the import and export business activities.Object: students majoring accountingReferences: “International trade practice”, Foreign economic and trade university press, LI Xiaoxian, 2000.“Import and export trade practice tutorial”, Shanghai people's publishinghouse, WU Baifu, 2000.。

财务管理系课程介绍(中英对照)

财务管理系课程介绍(中英对照)财务管理系课程介绍（中英对照）序号：1课程编码：11001030、11001020课程名称：管理会计Management Accounting学分：3周学时： 3开课系部：财务管理系预修课程：会计学基础、财务会计修读对象：本科生课程简介：本课程是财务管理专业的专业方向课，主要介绍管理会计的基本理论，及如何运用会计及其它经营信息，对企业经济活动进行规划、控制、评价和考核；其主要内容包括：本量利分析、预测分析、投资决策、全面预算、成本控制与标准成本系统、责任会计等。

拟用教材：《管理会计》，毛付根主编，高等教育出版社2000年版参考教材：《管理会计》，余绪缨主编，中国人民大学出版社 1999年版；《管理会计学》（英文版），Ronald W. Hiltion主编，机械工业出版社 2000年版；《管理会计应用与发展的典型案例研究》，潘飞主编，中国财政经济出版社 2002年版Course Code: 11001030、11001020Course Title: Management Accounting Department: Financial Management Dept. Credit: 3Periods per week: 3Preparatory Course: F undamental Accounting, Financial AccountingStudents: UndergraduatesContents: This is a core course for the students whose major is Financial Management.This course introduces the basictheories of management accountingsystem and its application in theoperational activities such as planning,control, evaluation, performanceassessing of a business enterprise. Thetopics covered includecost-volume-profit analysis, businessforecasting and its analysis, long-terminvestment decisions making (capitalbudgeting), master budgeting, costcontrol and standard costing system,responsibility accounting, etcCourse Book: Mao fugen. Ed. 2000. Managerial Accounting, Higher Education Press Reference Book: Yu Xuying. Ed. 1999.Managerial Accounting,China RenMin UniversityPress; Ronald W. Hiltion.Ed. 2000. ManagerialAccounting (Englishversion), China MachinePress; Pan Fei. Ed. 2000.Managerial AccountingApplication andDevelopment and TypicalCases Analysis, The ChineseFinance and EconomicsPublishing House.序号： 2课程编码：11002040课程名称：财务管理Financial Management学分： 4周学时：4开课系部：财务管理系预修课程：会计学基础、财务会计修读对象：本科生课程简介：本课程是财务管理专业的专业方向课，主要介绍现代财务管理的基本理论和方法及其具体应用。

会计本科课程简介中英文对照

会计学系课程介绍（中英对照）序号：1课程编码：10001040课程名称：会计学基础Fundamental Accounting学分：4周学时：4开课系部：会计学系预修课程：无修读对象：本科生课程简介：本课程属于会计学科体系中的专业基础课程，教学目的在于使学生初步掌握建立和应用会计信息系统所应当具备的一些共性的知识，包括会计的基本理论、基本规范和基本方法。

本课程涉及的会计基本理论有：会计目标、会计环境、会计假设、会计对象和会计要素等；涉及的会计基本规范包括会计法律规范、会计准则规范、会计制度规范和会计道德规范；涉及的会计核算基本方法和程序包括：设置账户、复式记账、填制和审核凭证、登记账簿、成本计算、财产清查、编制财务报告等会计核算方法体系及会计循环。

本课程还介绍了会计学科的框架体系。

拟用教材：《会计学原理》，赵德武主编，东北财经大学出版社，2003年7月第1版参考教材：1．《会计学基础》，刘峰主编，高等教育出版社，2000年7月第1版2．《会计学原理》，吴水澎主编，辽宁人民出版社，2000年9月第2版Course code: 10001040Course name: Fundamental AccountingCredit: 4 Periods per week: 4Course Department: Accounting DeptPreparatory Course: NoneObject: UndergraduatesThis course belongs to the professional foundation course of accounting, the teaching’ aim is to make student master accounting information system: accounting basic theories, basic norm and the basic methods.The basic theories in accounting involve accounting’s target, accounting’s environment, accounting’s assumption, accounting’s object and main factor etc. The basic norm involving includes the accounting law norm, accounting standard norm, accounting system norm and accounting morals norm. The accounting record methods and procedure includes establishing the account, double entry, and property checks, establishment financial report. This course still introduced the frame system of accountancy's course.Prescribed Textbook:《Accounting principle》, Zhao Dewu, Northeast Finance and Economics University Publishing House Press, 1st edition, July 2003Recommended Reference:1. 《Foundation accounting》, Liu Feng, High Education Publishing House Press, 1st version ,July 2000.2. 《Accounting principle》, Wu Shuipeng, Liao Ning People Publishing House Press, 2rd edition, Sept 2000.序号：2课程编码：10002040课程名称：会计学原理（双语）Accounting Principles (Bilingual)学分：4周学时：4开课系部：会计学系预修课程：无修读对象：本科生课程简介：本课程属于会计学科体系中的专业基础课程，教学目的在于使学生初步掌握有关如何建立和应用会计信息系统所应当具备的一些基本知识，包括会计的基本理论、基本规范和基本方法。

(财务会计)会计科目中英文

短期借款 Short-term borrowing 应付账款 Accounts payable 预计负债 Projected liabilities 预付账款 Prepaid Accounts AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃 ,报废 ;委付 abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数 ,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权absolute value 绝对值 absorb 摊配 ,转并 absorption account 摊配账户 ,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法 , 快速折旧法 acceleration clause 加速偿付条款 ,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样access time 存取时间 accommodation 融通 accommodationbill 融通票据 accommodation endorsement 融通背书account①账户，会计科目②账簿，报表③账目，账项④记账accountability 经营责任 ,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计accountant 会计员，会计师accountant general 会计主任 ,总会计 accounting in charge 主管会计师 accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告 accountant,sresponsibility 会计师职责 account form 账户式 , 账式accounting ①会计②会计学 accounting assumption 会计假定 ,会计假设 accounting basis 会计基准 ,会计基本方法accounting changes 会计变更 accounting concept 会计概念accounting control 会计控制 accounting convention 会计常规 ,会计惯例 accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证accounting elements 会计要素 accounting entity 会计主体 ,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露 ,会计暴露风险 accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益 accounting information 会计信息 accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计杂志 accounting legislation 会计法规 accounting manual 会计手册 accounting objective 会计目标 accounting period 会计期 accounting policies 会计政策 accounting postulate 会计假设 accounting practice 会计实务 accounting principle 会计原则 Accounting Principle Board 会计原则委员会 accounting procedures 会计程序 accounting profession 会计职业 ,会计专业 accounting rate of return 会计收益率 accounting records 会计记录 ,会计簿籍Accounting Review 《会计评论》 accounting rules 会计规则Accounting Series Release 《会计公告文件》 accounting service 会计服务 accounting software 会计软件 accounting standard 会计标准 ,会计准则 accounting standardization 会计标准化 Accounting Standards Board 会计准则委员会（英） Accounting Standards Committee 会计准则委员会（英） accounting system ①会计制度②会计系统accounting technique 会计技术 accounting theory 会计理论accounting transaction 会计业务 ,会计账务 Accounting Trend and Techniques 《会计趋势和会计技术》 accounting unit 会计单位 accounting valuation 会计计价 accounting year 会计年度 accounts 会计账簿 ,会计报表 account sales 承销清单 ,承销报告单 accounts payable 应付账款 accounts receivable 应收账款 accounts receivable aging schedule 应收账款账龄分析表 accounts receivable assigned 已转让应收账款 accounts receivable collection period 应收账款收款期 accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资 , 应收账款融资 accounts receivable management 应收账款管理 accounts receivable turnover 应收账款周转率 ,应收账款周转次数accretion 增殖 accrual basis accounting 应计制会计 ,权责发生制会计 accrued asset 应计资产 accrued expense 应计费用 accrued liability 应计负债 accrued revenue 应计收入accumulated depreciation 累计折旧 accumulated dividend 累计股利 accumulated earnings tax 累积盈余税 ,累积收益税accumulation 累积 ,累计 acid test ratio 酸性试验比率acquired company 被盘购公司 ,被兼并公司 acquisition 购置 ,盘购 acquisition accounting 盘购会计acquisition cost 购置成本 acquisition decision 购置决策acquisition excess 盘购超支 acquisition surplus 盘购盈余across-the-board 全面调整 ACT 预交公司税 act 法案 ,法规action 起诉 ,诉讼 active account 活动账户 active assets 活动资产 activity 业务活动 ,作业 activity account 作业账户 activity accounting 作业会计 activity ratio 业务活动比率 activity variance 业务活动量差异 act of bankruptcy 破产法 act of company 公司法 act of God 天灾 ,不可抗力actual capital 实际资本 actual value 实际价值 actual wage 实际工资 added value 增值 added value statement 增值表 added value tax 增值税 addition 增置 ,扩建additional depreciation 附加折旧 ,补提折旧 additional paid-in capital 附加实缴资本 additional tax 附加税adequate disclosure 充分披露 adjunct account 附加账户adjustable-rate bond 可调整利率债券 adjusted gross income 调整后收益总额 ,调整后所得总额 adjusted trial balance 调整后试算表 adjusting entry 调整分录 adjustment 调整 adjustment account 调整账户 adjustment bond 调整债券 administrative accounting 行政管理会计 administrative budget 行政管理预算 administrative expense 行政管理费用ADR 资产折旧年限幅度 ad valorem tax 从价税 advance 预付款 ,垫付款 advance corporation tax 预交公司税advances from customers 预收客户款 advance to suppliers 预付货款 adventure 投机经营 ,短期经营 adverse opinion 反面意见 ,否定意见 adverse variance 不利差异 ,逆差advisory services 咨询服务 affiliated company 联营公司 affiliation 联营 after closing trial balance 结账后试算表 after cost 售后成本 after date 出票后兑付 after sight 见票后兑付 after-tax 税后 AGA 政府会计师联合会 age 寿命 ,账龄 ,资产使用年限age allowance 年龄减免 age analysis 账龄分析 agency 代理 , 代理关系 agency commission 代理佣金 agency fund 代管基金 agenda 议事日程 ,备忘录 agent 代理商 ,代理人 aggregate balance sheet 合并资产负债表 aggregate income statement 合并损益表AGI 调整后收益总额 ,调整后所得总额 aging of accounts receivable 应收账款账龄分析aging schedule 账龄表 agio 贴水 ,折价 agiotage 汇兑业务 ,兑换业务 AGM 年度股东大会agreement 协议 agreement of partnership 合伙协议 AICPA 美国注册公共会计师协会 AIS 会计信息系统 all capital earnings rate 资本总额收益率 all-inclusive income concept 总括收益概念 allocation 分摊 ,分配 allocation criteria 分配标准allotment①分配，拨付②分配数，拨付数 allowance ①备抵②折让③津贴 allowance for bad debts 呆账备抵 allowance for depreciation 折旧备抵账户 allowance method 备抵法all-purpose financial statement 通用财务报表，通用会计报表 alpha risk 阿尔法风险 ,第一种审计风险 altered check 涂改支票 alternative accounting methods 可选择性会计方法 alternative proposals 替代方案 ,备选方案 amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单 ,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会 ,美国注册公共会计师协会American option 美式期权 American Stock Exchange 美国股票交易所 amortization ①摊销②摊还 amortized cost 摊余成本 amount 金额 ,合计 amount differ 金额不符 amount due 到期金额 amount of 1 dollar 1 元的本利和 analysis 分析 analyst 分析师analytical review 分析性检查 annual audit 年度审计 annual closing 年度结账 annual general meeting 年度股东大会 annualize 按年折算 annualized net present value 折算年度净现值 annual report 年度报告 annuity 年金 annuity due 期初年金 annuity in advance 预付年金 annuity in arrears 迟付年金 annuity method of depreciation 年金折旧法 antedate 填早日期 anticipation 预计 ,预列 anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资 anti-profiteering tax 反暴利税 anti-tax avoidance 反避税 anti-trust legislation 反拖拉斯立法 A/P 应付账款 APB 会计原则委员会APB Opinion 《会计原则委员会意见书》 Application 申请 ,申请书 applied overhead 已分配间接费用 appraisal 估价appraisal capital 评估资本 appraisal surplus 估价盈余 appraiser 估价员 ,估价师appreciation 增值 appropriated retained earnings 已拨定留存收益 ,已指定用途留存收益 appropriation 拨款 ,指拨经费appropriation account ①拨款账户②留存收益分配账户 appropriation budget 拨款预算approval 核定 ,审批 approved account 核定账户 approved bond 核定债券A/R 应收账款 arbitrage 套利 , 套汇 arbitrage transaction 套利业务 ,套汇业务arbitration 仲裁 ,公断 arithmetical error 算术误差 arm,s-length price 正常价格 ,公正价格 arm,s-length transaction 一臂之隔交易 ,正常交易 ARR 会计收益率arrears①拖欠,欠款②迟付 arrestment 财产扣押Authur Anderson & Co. 约瑟 ?安德森会计师事务所 ,安达信会计师事务所 article 文件条文 ,合同条款 articles of incorporation 公司章程 articles of partnership 合伙契约articulate 环接 articulated concept 环接观念 artificial intelligence 人工智能ASB 审计准则委员会 ASE 美国股票交易所 Asian Development Bank 亚洲开发银行 Asian dollar 亚洲美元 asking price 索价 ,卖方报价 assessed value 估定价值 assessment①估定,查定②特别税捐，特别摊派税捐 asset 资产 asset cover 资产担保 ,资产保证 asset depreciation range 资产折旧年限幅度 asset-liability view 资产—负债观念 asset quality 资产质量asset retirement 资产退役 ,资产报废 asset revaluation 资产重估价 asset stripping 资产剥离 ,资产拆卖 asset structure 资产结构asset turnover 资产周转率 asset valuation 资产计价 assignment of accounts receivable 应收账款转让 associated company 联属公司 ,附属公司 Association of Government Accounting 政府会计师协会 assumed liability 承担债务 , 承付债务 AT 税后at cost 按成本 at par 按票面额 ,平价 at sight 见票兑付 ,即期兑付 attached account 被查封账户 attachment 扣押 ,查封 attest 证明 ,验证 attestation 证明书 ,鉴定书audit 审核 ,审计 auditability 可审核性 audit committee 审计委员会 audit coverage 审计范围 audited financial statement 审定财务报表 ,审定会计报表 audit evidence 审计证据 ,审计凭证 Audit Guides 《审计指南》 auditing ①审计②审计学 auditing procedure 审计程序 auditing process 审计过程 auditing standard 审计标准 ,审计准则Auditing Standards Board 审计准则委员会 Auditor 审计员 ,审计师 auditor general 审计主任 ,总审计 auditor,s legal liability 审计师法律责任 auditor,s opinion 审计师意见书 auditor,s report 审计师报告 ,查账报告 audit program 审计工作计划 audit report 审计报告 audit risk 审计风险 audit sampling 审计抽样 audit software 审计软件 audit test 审计抽查 audit trail 审计脉络 ,审计线索 audit working paper 审计工作底稿authorized capital stock 核定股本 ,法定股本 automated clearing house 自动票据交换所 automated teller machine 自动取款机 automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货 average balance 平均余额 average collection period 平均收款期 average cost 平均成本 average-cost method 平均成本法 average inventory 平均存货 ,平均库存 average life 平均寿命 ,平均使用年限 average payment period (of accounts payable) 应付账款平均付款期 average rate of return 平均收益率 averages 股票价格平均指数 avoidable cost 可避免成本back charge 欠费费用 back date 倒填日期 ,填早日期 backed bill 背书票据 back-end load 后期负担 backer ①票据担保人②财务支持人 backlog depreciation 欠提折旧 back order 欠交订货 back pay 欠付工资 back tax 欠交税款 back-to-back credit 对开信用证back-to-back loan 对销贷款 back wardation 倒价 backward integration 逆向合并 bad check 空头支票 bad debt 呆账 ,呆账账户 bad debt account 呆账账户 bad debt expense 呆账费用 bad debt ratio 呆账比率 bad debt recovery 呆账收回 bailment 寄销 ,寄托bailout 抽资 bailout period 投资返还期 balance ①余额②平衡 balance budget 平衡预算 balance due 结欠余额 balance fund 平衡基金 balance of account 账户余额 balance of payment 国际收支差额 balance of retained earnings 留存收益余额 balance sheet 资产负债表 balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析 balance sheet audit 资产负债表审计 balance sheet date 结账日期 balance sheet ratio 资产负债表比率 balance sheet total 资产负债表总额 balloon payment 漂浮式付款 bank 银行 bank(er,s) acceptance 银行承兑 , 银行承兑汇票 bank balance 银行存款余额 bankbook 存折 bank charge 银行手续费 bank checking account 银行支票账户 ,银行活期存款账户 bank confirmation 银行证明信函bank credit 银行信用 ,银行信贷 bank custody 银行保险库 bank draft 银行汇票 banker ①银行家②银行 bank failure 银行倒闭 bank loan 银行贷款 bank overdraft 银行透支bank reconciliation statement 银行对账单 ,银行存款调节表 bank reference 银行征信信函 bank run 银行挤兑 bankruptcy 破产 bankruptcy act 破产法 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978 年破产改革法 bank transfer 银行汇兑业务 ,银行转账业务bargain①合同，谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权 bargain renewed option 承租人优先续租权bargain sale 廉价销售 barometers 经济晴雨表，经济指标 barometers stock 晴雨表股票barter 以货易货 barter transaction 易货业务 base 基数 base period 基期 base price 基价 base rate 基础利率 base stock 基础存量BASIC 基础语言 basic earnings per share 每股基础收益 basis 基准 basis of accounting 会计基准 ,会计方法 basis of taxation 计税基准 basis point 基点 basket purchase 整套采购 ,总价采购 batch costing 分批成本计算法 batch processing 分批处理 ,分批数据处理 B/D 过次页 B/E 汇票 BE analysis 损益分界分析 , 保本分析 bear①承担，负担②卖空者，空头 bearer 持票人 bearer bond 不记名债券 bearer draft 不记名汇票 bear interest 附息，负担利息 bear market 熊市，下跌行情 bear squeeze 榨空头beating the market 战胜股市 before-separation cost 分离前成本 before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言，初学者通用符号指令语言beginning balance 期初余额 beginning inventory 期初存货 bellwether security 领头证券，龙头证券 below par 低于票面价值 below the line 线下项目 beneficial interest 受益人权益 beneficial owner 受益权人 beneficiary 受益人，受款人，受赔人 benefit ①效益，利益②福利金，津贴 benefit-cost analysis 效益成本分析 benefit-cost ratio 效益成本比率 benefit fund 福利基金 benefit in kind 实物福利 benefit system 职工福利制度 best-efforts agreement 证券尽力推销协议 beta coefficient 贝塔系数 beta risk 贝塔风险，第二种类型误差 betterment 改造投资，改造工程投资B/F 余额承前 Bias 偏差，偏向性 bid ①买价②投标bid bond 投标保证金 bid price①买方出价，买价②投标价格 big bath 巨额冲销Big Board 大证券交易所 Big Five 五大会计师事务所 bill ①汇票，票据②通知单，清单③账单，发货票 billing 开发票，开账单 billing clerk 开票员 bill of entry 报关单bill of exchange 汇票 bill of lading 提货单，提单 bill of materials 用料单 bill of sales 销货清单，卖据 bills payable 应付票据 bills receivable 应收票据B/L 提货单 black market 黑市 black money 黑钱 blank bill of lading 不记名提货单blank check 空白支票 blank endorsement 不记名背书 blanket mortgage 总括抵押blanket order 总括订货单 blanket price 总括价格 blind entry 失实分录，未加说明的分录 blind purchase 盲目采购 blue-chip 蓝筹码股票，热门股票 blue-sky laws 蓝天法，股票发行控制法 board chairman 董事长 board minutes 董事会会议记录 board of directors 董事会 board of trade 同业公会，商会 bond ①债券②保证书，保证金③忠诚保证 bond conversion 债券兑换 bond discount 债券折价 bonded goods 保税货物 bonded warehouse 保税仓库 bond financing 债券筹资 bondholder 债券持有人 bond indenture 债券信托契约，债券契约 bonding company 忠诚担保公司 bond issue cost 债券发行成本bond premium 债券溢价 bond rating 评定债券等级bonds outstanding 流通在外债券 ,未偿付债券 bonds payable 应付公司债券 bond yield 债券收益率 bonus 奖金 ,红利 bonus issue 发行红利股 book ①账簿②账面的③记账 book audit 账簿审计 book balance 账面余额 book inventory 账面存货 , 账面盘存 bookkeeper 簿记员 ,记账员bookkeeping①簿记，记账②簿记学 book of final entry 终结分录账簿 book of orginal entry 原始分录账簿 book profit 账面利润，账面盈利 book rate of return 账面收益率books of accounts 账簿 book value 账面价值 book value per share 每股账面价值 boot 补价 borrowing 借贷，借款 borrowing power 借款能力 bottom line 损益表底线，最终财务成果 B/R 应收票据 branch 分支机构，分店 branch accounting 分支机构会计，分店会计 branch current account 分支机构往来账户，分店往来账户 branch ledger 分支机构分类账 brand name 牌号名称，商标名称 breach of contract 违约，违反合同 breach of trust 违反信托 breakdown 分解，按细目分类 break-even analysis 损益分界分析，损益平衡分析 break-even chart 损益分界图表，损益平衡图表 break-even point 损益分界点，损益平衡点 break-up value 拆卖价值 bribes and kickbacks 贿赂和回扣 bridging loan 过渡性贷款British Accounting Association 英国会计学会 broker 经纪人 brokerage 经纪人佣金brought down 入次页，过次页 brought forward 承前页 budget 预算 budgetary control 预算控制budget decision 预算决策 bugeting 预算编制 budget management 预算管理 budget variance 预算差异 buffer stock 保险库存 ,缓冲存货 bull ①买空②买空者 ,多头bullion 金银块 ,金银条 bull market 牛市 , 涨市 burden 间接费用 burden rate 间接费用率 business①商业，工商业②企业③经营，营业 business accounting 企业会计business barometer 工商业指标 business combination 企业合并 business cycle 商业周期，商业循环 business environment 企业环境 business failure 经营失败 business income 企业收益，营业收益 business risk 经营风险，营业风险 business segment 企业分部 business transaction 企业交易，营业业务 business trust 企业经营信托 buy and hold decision 购入和持存决策 buyer，s credit 买方信贷 buying expense 进货费用buyout 收购股权，收购控制股权 buy over 收买，贿赂 bylaws 公司章程细则 by-product 副产品CA 特许会计师 cable transfer 电汇 calculation 计算 calculator 计算器 calendar year 日历年度 call ①期前偿还，期前兑回②催交股款③买方期权 callable bond 可提前兑回债券 callable preferred stock 可提前兑回优先股 call loan 活期拆放贷款 call option 股票购买期权 call premium 提前兑回溢价 call price 提前兑回价格 call provision 提前兑回条款 cancelable lease 可取消租约。

财务会计及科目管理知识分析中英文对照(DOC 37页)

财务会计及科目管理知识分析中英文对照(DOC 37页)1123 短期投资-政府债券short-term inv estments - government bonds1124 短期投资-受益凭证short-term inv estments - beneficiary certificates1125 短期投资-公司债short-term inves tments - corporate bonds1128 短期投资-其它short-term investme nts - other1129 备抵短期投资跌价损失allowance fo r reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes rec eivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivab le1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivabl e114 应收帐款accounts receivable1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receiva ble - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts recei vable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchang e contract receivable - foreign currencie s1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivabl e1185 应收退税款income tax refund rece ivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivable s - other1189 备抵呆帐- 其它应收款allowance f or uncollec- tible accounts - other receiv ables121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for r eduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goo ds1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsou rced1226 原料raw materials1227 物料supplies1228 在途原物料materials and suppliesin transit1229 备抵存货跌价损失allowance for re duction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance 1254 用品盘存office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expens es126 预付款项prepayments1261 预付货款prepayment for purchase s1268 其它预付款项other prepayments 128~129 其它流动资产other current asse ts1281 进项税额VAT paid ( or input ta x)1282 留抵税额excess VAT paid (or ove rpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of other s1285 员工借支advances to employees 1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-res tricted1291 递延所得税资产deferred income ta x assets1292 递延兑换损失deferred foreign exc hange losses1293 业主(股东)往来owners'(stockholder s') current account1294 同业往来current account with othe rs1298 其它流动资产-其它other current a ssets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sink ing fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fun d1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments 1321 长期股权投资long-term equity inve stments1322 长期债券投资long-term bond inves tments1323 长期不动产投资long-term real esta te in-vestments1324 人寿保险现金解约价值cash surren der value of life insurance1328 其它长期投资other long-term inve stments1329 备抵长期投资跌价损失allowance fo r excess of cost over market value of lo ng-term investments14~ 15 固定资产property , plant, and e quipment141 土地land1411 土地land1418 土地-重估增值land - revaluation i ncrements142 土地改良物land improvements 1421 土地改良物land improvements 1428 土地改良物-重估增值land improv ements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -re valuation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and e quipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - re valuation increments1449 累积折旧-机(器)具accumulated de preciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated d epreciation - leased assets152 租赁权益改良leasehold improvement s1521 租赁权益改良leasehold improveme nts1529 累积折旧- 租赁权益改良accumulat ed depreciation - leasehold improvement s156 未完工程及预付购置设备款constructi on in progress and prepayments for equi pment1561 未完工程construction in progress 1562 预付购置设备款prepayment for eq uipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous propert y, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - reva luation increments1589 累积折旧- 杂项固定资产accumulate d depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resourc es -revaluation increments1619 累积折耗-天然资源accumulated d epletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software c ost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles 1781 递延退休金成本deferred pensio n costs1782 租赁权益改良leasehold improveme nts1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond iss uance costs1812 长期预付租金long-term prepaid re nt1813 长期预付保险费long-term prepaid i nsurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost 1818 其它递延资产other deferred asset s182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receiv ables1841 长期应收票据long-term notes re ceivable1842 长期应收帐款long-term accounts re ceivable1843 催收帐款overdue receivables 1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and over due receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accou nts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others 1851 出租资产assets leased to other s1858 出租资产-重估增值assets leased t o others - incremental value from revalu ation1859 累积折旧-出租资产accumulated d epreciation - assets leased to others186 存出保证金refundable deposit 1861 存出保证金refundable deposit s188 杂项资产miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous asset s - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(d ebt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowi ngs - owners2115 短期借款-员工short-term borrowi ngs - employees2117 短期借款-关系人short-term borr owings- related parties2118 短期借款-其它short-term borrowi ngs - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance 2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on sho rt-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payabl e214 应付帐款accounts pay able2141 应付帐款accounts payable 2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable 2161 应付所得税income tax payabl e217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable 2173 应付利息accrued interest payabl e2174 应付营业税accrued VAT payable 2175 应付税捐-其它accrued taxes paya ble- other2178 其它应付费用other accrued expens es payable218~219 其它应付款other payables 2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchang e contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipmen t2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation paya ble to directors and supervisors2198 其它应付款-其它other payables -other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in adva nce2268 其它预收款other advance receipt s227 一年或一营业周期内到期长期负债lo ng-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portio n2272 一年或一营业周期内到期长期借款l ong-term loans payable - current portio n2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one ope rating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and ac counts payables to related parties - curr ent portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or outp ut tax)2283 暂收款temporary receipts2284 代收款receipts under custody 2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income ta x liabilities2292 递延兑换利益deferred foreign exc hange gain2293 业主(股东)往来owners' current ac count2294 同业往来current account with oth ers2298 其它流动负债-其它other current li abilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds paya ble2311 应付公司债corporate bonds pay able2319 应付公司债溢(折)价premium(disco unt) on corporate bonds payable232 长期借款long-term loans payable 2321 长期银行借款long-term loans p ayable - bank2324 长期借款-业主long-term loans pay able - owners2325 长期借款-员工long-term loans pay able - employees2327 长期借款-关系人long-term loans p ayable - related parties2328 长期借款-其它long-term loans pay able - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes p ayable2332 长期应付帐款long-term accounts p ay-able2333 长期应付租赁负债long-term capita l lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - relate d parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabiliti es for land value increment tax2341 估计应付土地增值税estimated a ccrued land value incremental tax pay-a ble235 应计退休金负债accrued pension liab ilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilit ies2388 其它长期负债-其它other long-ter m liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue 2814 递延所得税负债deferred income t ax liabilities2818 其它递延负债other deferred liabilit ies286 存入保证金deposits received2861 存入保证金guarantee deposit re ceived288 杂项负债miscellaneous liabilities 2888 杂项负债-其它miscellaneous lia bilities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common st ock3112 特别股股本capital - preferred stoc k3113 预收股本capital collected in advan ce3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital i n excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus fr om assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus fr om gain on disposal of assets3241 处分资产溢价公积capital surplu s from gain on disposal of assets325 合并公积capital surplus from busin ess combination3251 合并公积capital surplus from b usiness combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee un der equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-ac tions33 保留盈余(或累积亏损) retained earnin gs (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve 332 特别盈余公积special reserve 3321 意外损失准备contingency reser ve3322 改良扩充准备improvement and exp ansion reserve3323 偿债准备special reserve for rede mption of liabilities3328 其它特别盈余公积other special res erve335 未分配盈余(或累积亏损) retained ea rnings-unappropriated (or accumulated d eficit)3351 累积盈亏accumulated profit orloss3352 前期损益调整prior period adjustm ents3353 本期损益net income or loss for c urrent period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unr ealized loss on market value decline of l ong-term equity investments3411 长期股权投资未实现跌价损失u nrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translati on adjustment3421 累积换算调整数cumulative tran slation adjustments343 未认列为退休金成本之净损失net lo ss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and al lowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operatin g revenue4888 其它营业收入-其它other operati ng revenue - other5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold 5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased me rchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased ma terial5133 进料退出material purchase return s5134 进料折让material purchase allowa nces514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhe ad5151 间接人工indirect labor5152 租金支出rent expense, rent 5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortizati on5172 伙食费meal (expenses)5173 职工福利employee benefits/welfar e5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operatin g costs-other5888 其它营业成本-其它other operati ng costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense 6152 租金支出rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, adv ertisement6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense)6164 交际费entertainment (expense) 6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible acco unts6168 折旧depreciation expense6169 各项耗竭及摊提various amortizati on6172 伙食费meal (expenses)6173 职工福利employee benefits/welfar e6175 佣金支出commission (expense) 6176 训练费training (expense)6188 其它推销费用other selling expense s62 管理及总务费用general & administra tive expenses625~628 管理及总务费用general & a dministrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, adv ertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense) 6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible acco unts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortizati on6271 外销损失loss on export sales 6272 伙食费meal (expenses)6273 职工福利employee benefits/welfar e6274 研究发展费用research and develop ment expense6275 佣金支出commission (expense) 6276 训练费training (expense)6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and developme nt expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense) 6362 保险费insurance (expense)6364 交际费entertainment (expense) 6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortizatio n6372 伙食费meal (expenses)6373 职工福利employee benefits/welfar e6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating reven ue and expenses, other income(expense) 71~74 营业外收入non-operating reven ue711 利息收入interest revenue7111 利息收入interest revenue/incom e712 投资收益investment income 7121 权益法认列之投资收益investme nt income recognized under equity meth od7122 股利收入dividends income7123 短期投资市价回升利益gain on ma rket price recovery of short-term invest ment713 兑换利益foreign exchange gain 7131 兑换利益foreign exchange gain 714 处分投资收益gain on disposal of in vestments7141 处分投资收益gain on disposalof investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on dispo sal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income 7482 租金收入rent revenue/income 7483 佣金收入commission revenue/inco me7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventor y7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-ope rating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investme nt loss recog- nized under equity metho d7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investm ents to market753 兑换损失foreign exchange loss 7531 兑换损失foreign exchange loss 754 处分投资损失loss on disposal of in vestments7541 处分投资损失loss on disposal o f investments755 处分资产损失loss on disposal of as sets7551 处分资产损失loss on disposal o f assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppage s7882 灾害损失casualty loss7885 存货盘损loss on physical inventor y7886 存货跌价及呆滞损失loss for marke t price decline and obsolete and slow-mo ving inventories7888 其它营业外费用-其它other non-ope rating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax exp ense (or benefit)811 所得税费用(或利益) income tax e xpense (or benefit)8111 所得税费用（或利益）income ta x expense ( or benefit)9 非经常营业损益nonrecurring gain or l oss91 停业部门损益gain(loss) from disco ntinued operations911 停业部门损益-停业前营业损益in come(loss) from operations of discontinue d segments9111 停业部门损益-停业前营业损益in come(loss) from operations of discontinue d segment912 停业部门损益-处分损益gain(loss) fr om disposal of discontinued segments 9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment 92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or l oss9211 非常损益extraordinary gain or l oss93 会计原则变动累积影响数cumulative e ffect of changes in accounting principles 931 会计原则变动累积影响数cumulati ve effect of changes in accounting princi ples9311 会计原则变动累积影响数cumul ative effect of changes in accounting principles94 少数股权净利minority interest incom e941 少数股权净利minority interest in come9411 少数股权净利minority interest i ncom。

财务会计英语第1章译文

第一章财务会计概述第一节会计等式和会计要素§1.1 会计等式会计等式表现会计要素的基本关系，即资产在等式的一端而负债和所有者权益在等式的另一端的一种平衡关系。

所以会计等式为：资产＝负债＋所有者权益。

§1.2会计要素会计要素包括资产、负债、所有者权益、收入、费用、利润。

§1.2.1 资产资产是企业拥有并控制的经济资源。

可分为流动资产、固定资产、无形资产。

流动资产是短期资产，包括现金、银行存款、应收账款、存货等。

流动资产可于一年内兑现为现金。

流动资产按照流动性排序，因此现金总是排在首位。

固定资产是长期资产，包括土地、建筑物、设备、家具等。

固定资产用于经营，而不能用于销售。

无形资产也属长期资产，包括专利、版权、执照、特许经营权、商誉等。

无形资产也用于企业的经营，但无物质形态。

大多数情况下，无形资产向业主提供竞争优势。

§1.2.2负债负债是企业欠供货商、银行等的债务。

负债通常分为流动负债和长期负债。

流动负债可望在一年内得到偿付，包括应付账款、应付税金、应付工资等。

典型的流动负债通常在30日内偿还。

长期负债可持续1年至20年或30年。

应付抵押款就是一个长期负债的例子。

§1.2.3 所有者权益所有者权益是企业的净资产，是业主在企业里的权益。

当企业为一人所拥有时，所有者权益用“资本”表示，但当企业为股东所拥有时，则用“股东权益”表示。

所有者权益受公司经营状况的影响，如果企业获利，所有者权益就增加了，如果亏损，所有者权益便减少。

§1.2.4收入收入是企业销售商品或服务时所获得的所有者权益的增加。

制造业及流通业从销售产品或商品中获得收入。

服务业，比如法律事务所，从提供服务的收费中取得收入。

注意：只有当现金所得有助于使所有者权益增加时，现金所得才能被认定为收入，因此，从银行贷款不属于收入，只属于负债。

§1.2.5 费用费用使企业在取得收入的经营中造成所有者权益的减少。

财务会计入门英文版

人工智能可以通过数据挖掘和分析技术，为管理层提供更精
准的决策支持。
审计与监控
人工智能可以协助进行内部审计和监控，提高企业的财务管
理水平。
区块链技术在财务会计中的应用
安全性与透明性
区块链技术可以提供安全、透明、不可篡改的交易记录，有助于提高财务信息的可靠性和可信度。
自动化与智能化
区块链技术可以实现智能合约和自动化账务处理，减少人工干预和错误。
要点三
利润表的解读
通过分析利润表，可以了解企业的盈利能力、成本结构、经营效率等信息，从而评估企业的盈利能力和发展潜力。
现金流量表
现金流量表概述
现金流量表的构成
现金流量表的解读
现金流量表是反映企业在一定期间内现金流入和流出的财务报表，它展示了企业的经营活动、投资活动和筹资活动所产生的现金流量。
Income Statement
反映企业盈利能力的财务报表，包括收入、费用、利润的金额和结构。
03
财务会计的核心概念
收入确认
1 2
及时性
确保收入在相关期间内得到确认，而不是提前或滞后。
完整性
确保所有符合条件的收入都得到记录，不遗漏任何收入。
3
准确性
确保收入按照相关条款和条件准确地加以记录。
04
财务报表的解读与分析
资产负债表
资产负债表概述
资产负债表是反映企业在某一特定日期财务状况的财务报表，它展示了一个企业的资产和
负债情况。
资产负债表的构成
资产负债表分为资产和负债两大部分，资产包括现金、应收账款、存货等，负债包括应付账款、短期借款、长期债务等。
资产负债表的解读
通过分析资产负债表，可以了解企业的资产配置、负债状况、所有者权益等信息，从而评估企业的偿债能力和经营稳定性。

会计科目中英文对照cpa版

第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post—amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据:Notes receivable应收股利：Dividend receivable应收利息：Interest receivable其他应收款:Other receivables原材料：Raw materials在途物资：Materials in transport库存商品:inventory存货跌价准备：provision for the decline in value of inventories坏账准备:Allowance for doubtful acounts待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held—to—maturity investment可供出售金融资产:Available—for—sale financial assets短期投资：Short-term investment长期股权投资:Long—term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in—process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产：deferred tax assets （DTA）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long—term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬:wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款:Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本：Paid-in capital资本公积:Additional paid-in capital盈余公积：Surplus reserves未分配利润：Retained earnings4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5。

财务会计入门英文版

负债
要点一
Long-Term Liabilities
Long-term liabilities refer to debts that mature after one year or beyond the operating cycle of the enterprise, such as long-term loans, bonds, etc.
所有者权益
Capital
Capital refers to the total amount of funds raised by the shareholders for the operation and development of the enterprise.
Reserves
Reserves refer to the remaining undistributed profits after deducting dividends from profits in the financial statements of the enterprise.
收入
Operating Revenue
Operating revenue refers to the income generated from the sale of goods or services provided by the enterprise during the ordinary business activities.
影响因素
随着全球化和数字化的发展，财务会计的重要性更加凸显。同时，新技术如人工智能、大数据和云计算等的应用也正在改变财务会计的运作方式和需求。
未来的财务会计的趋势和挑战
趋势
未来财务会计的趋势包括更加注重数据分析和预测、更加关注非财务信息的披露、更加注重业财融合等。数字化技术也将继续推动财务会计的变革和创新。

(完整word版)财务会计学课程中英文简介.doc

会计学院《财务管理学》课程中英文简介Corporate Finance课程代码： 040013A/040013B Course Code ： 040025A/040015A /040012B 040025A/040015A /040012B 040025A/040015A课程名称：财务管理学Course Name ： Corporate Finance学时： 48/32/80 Periods ： 48/32/80学分： 3/2/5 Credits ： 3/2/5考核方式：考查 /考试Assessment： Inspection/Examination先修课程：Preparatory Courses ：成本管理会计学（上）MA1Management Accounting Ⅰ本课程是国际会计专业方向的基础财务管理学课程，主要讲授的是财务经理在进行投资、筹资和日常营运管理过程中如何进行财务决策，才能实现股东财富最大化这一企业理财目标。

先修课程为管理会计基础（MA1 ）。

该课程主要包括以下内容：（1）财务管理学简介；（2）财务环境和其组成要素分析。

（3）证券估价。

（ 4）利息率和汇率的确定：利息率的影响因素和确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论和利率平价理论。

（5）战略决策——资本预算：主要讲授项目现金流的确定、资本预算方法和决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。

（ 6）战略决策——资本成本：主要讲授资本结构、个别资本成本（包括债券、优先股、普通股）和综合资本成本的确定。

（ 7）经营决策——营运资本管理：主要讲授营运资本筹资决策、存货、应收帐款的管理。

（ 8）财务计划：主要讲授财务计划（或资金需求计划）的编制和分析。

Corporate Finance Fundamentals [FN1] is a fundamental course in managerial financewith an emphasis on the major decisions to be made by the financial executive of an organization. Topics introduced in FN1 include the following parts:Part 1 Introduction to the corporate finance; Part 2The financial environment ，including the financial system, the major intermediaries and the specialized markets; Part 3Security valuation: Risk-free assets, including the interest rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relationship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealth, alternative capital budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of financial planning.中英文课程简介《财务管理学》课程中英文简介Financial Management课程代码： 040015A Course Code ： 040015A课程名称：财务管理学Course Name ： Financial Management学时： 80 Periods ： 80学分： 5 Credits ： 5考核方式：考试Assessment：Examination先修课程：会计学基础Preparatory Courses ： Accounting财务管理学是会计学和注册会计师专业的学科基础课，开设本课程的主要任务是加强学生对财务管理理论与实务的全面、深入了解，培养学生课堂讨论和课外阅读与写作的习惯，引导学生对有关现代企业财务管理问题进行思考，从而培养出适应市场经济需要的中级理财者。

财务管理财务会计会计学基础双语讲义

财务管理财务会计会计学基础双语讲义choiceshehas?Suchaswhichpany?4．向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提高学习效果。

Textbook:IntroductionHowtousethisbook参见part1.ppt第二课程段：教师讲解（60分钟）1．以教材内容为主讲授相关概念，注意讲授中尽量结合日常生活中的事例，使抽象的概念变得浅显易懂。

KeyTerms:accounting,financialstatement,balancesheet,accountingelement,assets,liabilities,equity,accountingequation,thedual-aspectconcept,creditor,investor,themoney-measurementconcept,theentityconcept.2．依据教材特点，边讲边练。

从1-1至1-55，共55小段。

具体内容参见教材及幻灯片。

第三课程段：学生实战（35分钟）1．对教材中出现的实例，由学生自己动手解决问题。

如：1-15，1-16，1-20，1-22，1-23，1-28，1-35，1-36，1-44,etc.2．教师提供部分练习素材，供学生讨论、练习。

并找两名同学在黑板上练习。

3．教师总结本章重点、难点，再次讲解学生在实务练习中存在的问题。

第四课程段：布置课后作业（10分钟）Homework:✶ReviewPart1✶CompletePosttext1onpage229byyourself✶Checktheansweronpage245.✶ReviewPart1again.✶Doexercises1to4.✶PleasepreparingPart2.Exercise11.Junehasabusinesswithassetsintheamountof$60,000andliabilitiesthattotal$35,000.Whatistheamountofherowner’sequity?2.Black’sbusinesshasassetsof$80,000andowner’sequityof$42,000.How mucharetheliabilitiesofhispany?3.SharlaKnox’shasabusinesswithliabilitiesthattotal$21,000andowner ’sequityintheamountof$72,000.Whatisthetotaloftheassets?Exercise2DanPike’spanyhasthefollowingaccountbalanceasofOctober31,2001:Cash$25,000AccountsPayable$5,000Equipment50,000DanPike,capital100,000Automobile36,780DanPike,Drawing15,000Retainedearnings21,780Required:PrepareabalancesheetinaccountformasofOctober31,2001.Exercise3ThetotalassetsandtotalliabilitiesofToys“R”UsInc．andEsteeLauderCompaniesInc.follow．Toys‘‘R’UsEsteeLauderCompanies(in millions) (in millions)Assets$8,003$3,219Liabilities4,5851,867Required:Determinethestockholders’equityofeachpany.Exercise4Determinethemissingamounts(inmillions)forthe2001balancesheets(sum marizedbelow)forTheLimitedInc．，FederalExpressCorporation，andEastmanKodakCo．FederalEastmanThe Limited Express KodakAssets$4,088(b)$13,362Liabilities(a)$5,32310,468Stockholders’equity2,3174,248(C)Part2MoreAbouttheBalanceSheet所需课时：3课时授课时间：2005.9.2910.10课程目标：1．理解并掌握以下会计原则：---持续经营原则---资产计价原则成本（历史成本）市价（公允价格）2．进一步了解和认识资产负债表3．明确资产负债表各具体项目的含义--课程设计：第一课程段：复习前章要点（20分钟）1．会计的定义及特点2．资产负债表的基本要素3．会计基本要素的概念4．会计等式5．3个会计原则第二课程段：教师讲解（70分钟）1以教材内容为主讲授相关概念，并结合企业是计和日常生活中的实例，使抽象的概念变得浅显易懂。