西方会计

（1）会计与会计理论

会计a ccounting

决策人Decision Maker

投资人Inv estor

股东Shareholder

债权人C reditor

财务会计F inancial A ccounting

管理会计Management A ccounting

成本会计C ost A ccounting

私业会计Priv ate A ccounting

公众会计Public A ccounting

注册会计师CPA C ertified Public A ccountant

国际会计准则委员会IASC

美国注册会计师协会A ICPA

财务会计准则委员会FASB

管理会计协会IMA

美国会计学会AAA

税务稽核署IRS

独资企业Proprieto rship

合伙人企业Partnership

公司C orporation

会计目标A ccounting O bjectives

会计假设A ccounting A ssumptions

会计要素A ccounting Elements

会计原则A ccounting Principles

会计实务过程A ccounting Procedures

财务报表F inancial Statements

财务分析F inancial A naly sis

会计主体假设Separate-entity A ssumption

货币计量假设U nit-of-measure A ssumption

持续经营假设C ontinuity(Going-concern) A ssumption 会计分期假设Time-period A ssumption

资产A sset

负债Liability

业主权益O w ner's Equity

收入Rev enue

费用Expense

收益Income

亏损Loss

历史成本原则C ost Principle

收入实现原则Rev enue Principle

配比原则Matching Principle

全面披露原则F ull-disclo sure (Repo rting) Principle

客观性原则O bjectiv e Principle

一致性原则C onsistent Principle

可比性原则C omparability Principle

重大性原则Materiality Principle

稳健性原则C onser v atism Principle

权责发生制A ccrual Basis

现金收付制C ash Basis

财务报告F inancial Report

流动资产C urrent assets

流动负债C urrent Liabilities

长期负债Long-term Liabilities

投入资本C ontributed C apital

留存收益Retained Earning

------------------------------------------------------------（2）会计循环

会计循环A ccounting Procedure/Cy cle

会计信息系统A ccounting information Sy stem 帐户Ledge r

会计科目A ccount

会计分录Journal entry

原始凭证Source Document

日记帐Journal

总分类帐General Ledge r

明细分类帐Subsidiary Ledger

试算平衡Trial Balance

现金收款日记帐C ash receipt journal

现金付款日记帐C ash disbursements journal

销售日记帐Sales Journal

购货日记帐Purchase Journal

普通日记帐General Journal

工作底稿Worksheet

调整分录A djusting entries

结帐C losing entries

---------------------------------------------------------- （3）现金与应收帐款

现金C ash

银行存款C ash in bank

库存现金C ash in hand

流动资产C urrent assets

偿债基金Sinking fund

定额备用金Imprest petty cash

支票C heck(cheque)

银行对帐单Bank statement

银行存款调节表Bank reconciliation statement

在途存款O utstanding deposit

在途支票O utstanding check

应付凭单V ouchers pay able

应收帐款A ccount receiv able

应收票据Note receiv able

起运点交货价 F.O.B shipping point

目的地交货价 F.O.B destination point

商业折扣Trade disco unt

现金折扣C ash discount

销售退回及折让Sales return and allow ance

坏帐费用Bad debt expense

备抵法A llowance method

备抵坏帐Bad debt allow ance

损益表法Income statement approach

资产负债表法Balance sheet approach

帐龄分析法A ging analy sis method

直接冲销法Direct w rite-off method

带息票据Interest bearing note

不带息票据Non-interest bearing note

出票人Maker

受款人Pay ee

本金Principal

利息率Interest rate

到期日Maturity date

本票Promissory note

贴现Discount

背书Endorse

拒付费Protest fee com

------------------------------------------------------------（4）存货

存货Inv entor y

商品存货Merchandise inv entor y

产成品存货F inished goods inv entor y

在产品存货Work in proce ss inv entory

原材料存货Raw materials inv entor y

起运地离岸价格 F.O.B shipping point

目的地抵岸价格 F.O.B destination

寄销C onsignment

寄销人C onsignor

承销人C onsignee

定期盘存Periodic inv entory

永续盘存Perpetual inv entory

购货Purchase

购货折让和折扣Purchase allow ance and discounts