MPAcc會計專碩英語整理
Accounting equation：assets = liabilities + owner’s equity [‘?kw?ti]
Profit = revenue – expense利潤 收入 費用
Cash 銀存 capital 實收資本
debit 借（Dr） credit貸(Cr)
account payable 應(yīng)付賬款
account receivable 應(yīng)收賬款
notes receivable 應(yīng)收票據(jù)
fixed assets 固定資產(chǎn) retained earnings留存收益
Prepaid expenses 預(yù)付費用 unearned revenues預(yù)收賬款
Accrued revenues 應(yīng)計收入 accrued expenses 應(yīng)計費用
Accumulated depreciation 累計折舊
current assets 流動資產(chǎn) current liabilities 流動負(fù)債
long-term liabilities 長期負(fù)債 contingent liabilities 或有負(fù)債
stock dividends 現(xiàn)金股利或股票股利 treasury stock 庫存股
supplies備用品 uncollectible accounts 壞賬
percent of sales method 銷售百分比法
analysis of receivable method 賬齡分析法
selling expenses 銷售費用 delivery expenses 運費
administrative expenses 管理費用 advertising 廣告費
merchandise inventory 商品存貨
Rent revenue 租金收入 interest revenue 利息收入 sales 銷售收入
Commissions revenue傭金費用 fares earned 運費收入
Sales discounts 現(xiàn)金折扣 trade discounts 商業(yè)折扣
sales returns and allowances 銷售退回、折讓
Accounting period 會計期間 Abbreviations縮寫 chart of accounts科目表
accounting year 或financial year 會計年度 ledger 分類賬
service businesses 服務(wù)企業(yè)
merchandising businesses 商業(yè)企業(yè)
manufacturing businesses 工業(yè)企業(yè)
internal users :managers , employees
external users: customers, creditors債權(quán)人, debtor 債務(wù)人， investors, government
management accounting管理會計
塞班斯法案（Sarbanes-Oxley Act，簡稱SOX法案），是在安然 世通 等一系列的經(jīng)濟丑聞爆發(fā)后頒布的。法案的實施，很多的公司高管走入班房，或者從此不再擔(dān)任高管工作；很多的內(nèi)部交易被撤銷，獲得的利益強迫吐出來。
Internal auditor內(nèi)部審計 Bookkeeper簿記員 cost accountant 成本會計
CPA：certified public accountants
GAAP:一般公認(rèn)會計原則generally accepted accounting principles
Business entity會計主體 limited liability company有限責(zé)任公司
Proprietorship獨資企業(yè) partnership合伙企業(yè) corporation公司
Initially recorded 初始計量 assessed value重置價值 devalue減值
Unit of measure concept 貨幣計量
負(fù)債在前 權(quán)益在后 creditors have first rights to the assets
deposit 存款 installment 分期付款 payroll taxes工資稅
Balance 余額 supplier 供應(yīng)商 fees earned 服務(wù)收入
Utilities 公共事業(yè) on account 賒購 withdraw 取款 drawing提款
Financial statements 會計報表 ：
Income statement利潤表 （我國采用多步multiple-step form）
balance sheet 資產(chǎn)負(fù)債表 （我國采用賬戶式account form ）
Statement of owner’s equity所有者權(quán)益變動表 notes 附注
statement of cash flows 現(xiàn)金流量表：
cash flows from operating activities經(jīng)營活動
cash flows from investing activities 投資活動
cash flows from financing activities籌資活動
Matching concept配比原則
net income 凈收益 net profit 凈利潤 gross profit 毛利潤 cost 成本
net sales 凈收入
sales – cost of merchandise sold =gross profit
gross profit – operating expenses = net income
Accrual-basis accounting 權(quán)責(zé)發(fā)生制
Cash-basis accounting 收付實現(xiàn)制
Trial balance 試算平衡表（見手機步驟）
posting of transactions 過賬 journal日記賬
Double-entry accounting system 復(fù)式記賬法
Rules of debit and credit借貸記賬法
Intangible assets：patent rights專利權(quán), copyrights版權(quán), trademarks
Insurance 保險金 tuition學(xué)費 notes 票據(jù) subscription訂閱
Premium 保險費 retailer 零售商 journalize entries記賬分錄
Accounting period concept 會計期間原則
Book value of the assets賬面價值 fair value 公允價值
Work sheet 工作底稿 pledge 抵押 closing entries 結(jié)賬分錄
Accounting cycle 會計循環(huán)（見手機步驟）
Fiscal year 會計年度 internal control 內(nèi)部控制（見手機有組成）
Subsidiary ledgers 輔助分類賬 general ledgers 一般分類賬
Special journals 特殊日記賬 invoice 發(fā)票 discount 折扣
Computerized accounting systems 電算會計系統(tǒng)
Periodic inventory system 定期存續(xù)制
Perpetual inventory system 永續(xù)盤存制
Memo 備忘錄 money orders 匯票 checking account支票賬戶
Net realizable value 可變現(xiàn)凈值
=estimated selling price估計售價 – direct costs of disposal直接處置成本
Bank reconciliation 銀行調(diào)節(jié)表
Cash and cash equivalents現(xiàn)金與現(xiàn)金等價物
Good will 商譽：allows a business to earn a greater rate of return than nomal
A board of directors 董事會
