(精)會(huì)計(jì)英語大全

1、1第一講第一講會(huì)計(jì)英語的常用術(shù)語會(huì)計(jì)英語的常用術(shù)語1.accountn..賬，賬目ac；賬戶e.g.Taccount:T型賬戶；accountpayable應(yīng)付賬款receivable應(yīng)收賬款）；2.Accountingconcepts會(huì)計(jì)的基本前提1）accountingentity會(huì)計(jì)主體；entity實(shí)體，主體2）goingconcern持續(xù)經(jīng)營3）accountingperiod會(huì)計(jì)分期financialyearfiscalye

2、ar會(huì)計(jì)年度（financialadj.財(cái)務(wù)的，金融的；fiscaladj.財(cái)政的）4）moneymeasurement貨幣計(jì)量權(quán)責(zé)發(fā)生制accrualbasis.accrualn.本身是應(yīng)計(jì)未付的意思，accruev.應(yīng)計(jì)未付，應(yīng)計(jì)未收，e.g.accruedliabilities，應(yīng)計(jì)未付負(fù)債3.Qualityofaccountinginfmation會(huì)計(jì)信息質(zhì)量要求（1）可靠性reliability（2）相關(guān)性relevance（

3、3）可理解性u(píng)nderstability（4）可比性comparability（5）實(shí)質(zhì)重于形式substanceoverfm（6）重要性materiality（7）謹(jǐn)慎性prudence（8）及時(shí)性timeliness4.Elementsofaccounting會(huì)計(jì)要素1）Assets:資產(chǎn)–currentassets流動(dòng)資產(chǎn)cashcashequivalents現(xiàn)金及現(xiàn)金等價(jià)物（bankdeposit）inventy存貨receiv

4、able應(yīng)收賬款prepaidexpense預(yù)付費(fèi)用–noncurrentassets固定資產(chǎn)property（lbuilding）不動(dòng)產(chǎn)plant廠房equipment設(shè)備（PPE）e.g.ThetotalassetsownedbyWilsoncompanyonDecember312006wasUS$1500000.2）Liabilities:負(fù)債fundsprovidedbythecredits.credit債權(quán)人，賒銷方–curr

5、entliabilities當(dāng)期負(fù)債noncurrentliabilities長期負(fù)債totalliabilitiesaccountpayable應(yīng)付賬款loan貸款advancefromcustomers預(yù)收款bond債券（由政府發(fā)行g(shù)overnmentbondtreasurybond政府債券，國庫券）debenture債券（由有限公司發(fā)行）3）Owners’equity:所有者權(quán)益（assets）fundsprovidedbythe

6、invests.Invest投資者–paidincapital（contributedcapital）實(shí)收資本–sharescapitalstock（u.s.）股票retainedearnings留存收益3takeaphysicalinventy盤庫常見的存貨形式：TypeofbusinessTypeofinventyMerchisingcompanyMerchiseinventy商品存貨Rawmaterials原材料Wkinproce

7、ss（WIP）（處在生產(chǎn)過程中的）在制品，半成品ManufacturingcompanyFinishedgoods成品2.Inventyvaluation存貨的價(jià)值計(jì)量costn.成本，費(fèi)用directcosts直接成本indirectcosts間接成本fixedcosts固定成本costaccounting成本會(huì)計(jì)v.花費(fèi)e.g.Theofficefurnitureofourcompanycostsus$5000.unitcost單個(gè)

8、成本totalcost總成本costofsales（COS）=costofgoodssold（CGS）銷貨成本salesrevenue銷售收入這兩個(gè)詞經(jīng)常被放在一起做計(jì)算Lectureexamples:①Acompanysold15computersfUS$1000each.某公司以1000美元一臺(tái)的價(jià)格售出電腦共15臺(tái)。Salesrevenue:US$100015=US$15000[答疑編號(hào)811020101]②Acompanysol