财务会计1

一．1.accounting

2. Manufacturing Businesses

Merchandising Businesses

Service Businesses

3. Partnership：合伙制

Corporation：公司制 limited liability corporation

辨析：company：常用词，公司，商号

cooperation：合作社

Differentiation Strategy 差异化战略

Combination Strategy 混合战略

6.stakeholder: 有切身利益者，利益相关者，股东

7. Business ethics: 商业伦理

8. profession: 分类

9. Business entity concept: 会计主体

10. Asset资产 liability 负债 owner’s equity 所有者权益12. Financial Statements：财务报表

Income Statement

Statement of Cash Flows

Statement of Owner's Equity

Balance Sheet

二．

1.account 账户

3. Chart of accounts 会计科目表

4. T account T型账户

5. Debit 借 Dr:

credit 贷 Cr:

6.The balance of the account 余额

7. Journal 日记账

8.

10. Posting 过账

11. two-column journal 两栏式日记账

14. Slide 位数移动

15. Transposition 数字转移

三．

1. Accounting period concept 会计期间概念

Cash Basis 收付实现制

4. Revenue Recognition Concept：收入确认原则

5. Adjusting Process ：调整过程

Adjusting Entries ：调整分录

6. Deferrals：递延

Deferred Expenses or Prepaid Expenses--- assets

Deferred Revenues or Unearned Revenues---liabilities 7. Accruals: 应记

Accrued Expenses or accrued liabilities--- liabilities Accrued Revenues or accrued assets

8. Fixed assets---plant assets 固定资产

Depreciation ：折旧

Depreciation expenses：折旧费用

Accumulated Depreciation ：累计折旧

Contra Accounts：备抵账户

四．

3. Working paper 工作底稿

5. Real accounts 实账户

6. Closing process 结账过程

8. Clearing accounts 过渡账户

9. post-closing trial balance 结账后试算表

10. Fiscal year 财务年度

natural year 自然业务年度

11. Working capital 营运资本

12. Current ratio 流动比率

五．

1. accounting system 会计系统

3. Employee fraud 雇员欺诈

4. Manual accounting system 手工会计系统

7. Controlling account 统驭账户

9. General journal 普通日记账

六．

1. gross profit 毛利润

2. Merchandise inventory 商品存货

3. multiple-step income statement 多步式利润表

single-step income statement 单步式利润表

4. Sales returns and allowances 销售退回及折让

6. Administrative expense 管理费用

7. Invoice 发票

8. Credit memorandum 贷项通知单

9. FOB shipping point 船上交货价

FOB destination 目的地交货价

七．

1.cashier: clerk 出纳

2.remittance advice 汇款通知单

4.cash short and over account 现金长款、短款

5.preventive controls 预防性控制

detective controls 监控性控制

6. bank reconciliation 银行存款余额调节表

7. Petty cash fund 零用现金

8. Cash equivalents 现金等价物

八．

1. Accounts Receivable

Notes Receivable

2. Uncollectible Receivable 坏账

3. Factoring 应收账款让售

4. Uncollectible Accounts Expense 坏账费用

5. Direct Write-Off Method 直接转销法

7. Due date : maturity date 到期日

8. Accounts Receivable Turnover 应收账款周转率

九．

1. inventory cost flow assumption 存货成本流转假设

2. FIFO: first-in, first-out

LIFO: last-in, first-out

average cost

3. lower-of-cost-or-market method 成本与市价孰低法5. inventory turnover 存货周转率

number of days' sales in inventory 存货销售周转天数