financial position 财务状况 the results of operation经营成果 interested users有利益关系的使用者 stockholder 股东 other creditors

其他债权人

governmental agencies 政府机构 investment advisors

投资顾问

prospective investments预期投资 generally accepted accounting principles 公认会计原则

relevance 相关性 reliability 可靠性 subdivision 分支

internal decision-making内部决策 performance report 业绩报告

cost-benefit data 成本-效益数据

market shares 市场份额

internal management reports 内部管

理报告

government regulation 政府监管 auditing

审计

managerial accounting 管理会计 cost accounting 成本会计 tax accounting

税务会计

budgetary accounting 预算会计 governmental and not-for-profit

accounting 政府及非盈利组织会计

human resource accounting人力资源会计

social accounting 社会会计 environmental accounting环境会计 international accounting国际会计 tax returns 纳税申报单 tax consequences 纳税影响 business transactions 经济业务 multinational 跨国

accounting entity 会计主体 going concern 持续经营 measuring unit 计量单位 accounting period 会计期间 historical cost 历史成本

objectivity 客观性

the general practice of financial accounting 会计实务

financial statements 财务报告 balance sheet 资产负债表

income statement 利润表 the statement of cash flows 现金流

量表

asset 资产

liabilities 负债 owners' equity 所有者权益 accounting equation 会计等式 current assets 流动资产 convertibility

变现能力

marketable securities 有价证券 fixed assets 固定资产

plant and equipment 厂场设备 intangible assets 无形资产 store fixtures

店面装置

office equipment 办公设备 delivery equipment

运输设备

depreciable assets应折旧的资产 long-term assets 长期资产 original cost

原始成本

be subtracted from 减去

book value 账面价值 legal claims or rights 法定要求权

patent

trademark

franchise 特许经营权 copyrights goodwill

商誉

supplies on hand

normal operaing cycle正常经营周期prepaid insurance

预付保险费

accumulated depreciation累计折旧

be engaged in 受聘于 private accounting私人企业会计 public accounting 公众会计 governmental accounting政府会计 wholesaler 批发商 financial executive 财务经理

certified public accountant 注会

creditors' equity 债权人权益 obligation 义务

accounts payable 应付账款 trade payables 应付账款

trade receivables 应收账款

accrued wages and salaries payable

应付职工薪酬

sales and excise taxes payable应付销售税和货物税

short-term notes payable短期应付票据

dividends payable 应付股利

income or property taxes payable 应

付所得税或财产税

estimated or accrued liabilities应计

负债

payroll taxes liabilities 应付工薪税 revenue 收入 not due

未到期

mortgage 抵押 bonds payable 应付债券 net asset 净资产

residual claim 剩余要求权

discharge 偿清 single proprietorship 独资

the partnership 合伙 capital stock

股本

retained earnings 留存收益 undistributed earnings 未分配的收入

at the owners' discretion自由决定 board of directors 董事会 declare a dividend

宣布股利

dividends payable 应付股利 accompany 作为…的附表 ending balance 期末余额

cost of goods sold 销货成本 operating expenses 营业费用

sales returns and allowances 销售退

回及折让

sales discounts 销售折扣

beginning inventory 起初存货 ending inventory 期末存货

purchases returns 购货退回

allowances 折让

discounts from the purchases amount

购货折扣

intermediate amount 居间金额 gross profit on sales 销售毛利

selling expenses 销售费用administrative expense 管理费用financial expense 财务费用 interest income 利息收益 interest expense 利息费用 financial income 财务收益

extraordinary items 非常项目

transaction 交易 event 事项

operating results 经营成果

complementary relationship互补关系accrual basis

权责发生制

cash basis 收付实现制 transportation in 购货运费 transportation out

销货运费

sales salaries expense销售人员薪金

advertising expense 广告费 depreciation expense 折旧费

insurance expense 保险费

rent expense

租金

office salaries expense 办事人员薪金

utilities expense 公用事业费用 supplies expense 物料（低值易耗品费用）

net purchases

net loss gross sales

net sales

cost of goods available for sale

short-term liquidity短期偿债能力

short-term obligation 短期负债 working capital 营运资本 long-term notes or bonds长期票据或债券

stipulated 规定的 current ratio 流动比率 meet 偿 rule of thumb

经验规律

marketable securities 有价证券 quick ratio 速动比率

inventory turnover 存货周转率 cost of goods sold 销货成本

appraisal

评估

trade accounts receivable 应收账款

average collection period

平均收

账期

net credit period 赊销清付期 overstatement 虚增

understatement 虚减

double-entry bookkeeping system 复式簿记系统

twofold

双重的

source document 原始凭证 check stub 支票存根 a set of journals 一套日记账 records of original entry原始记录簿 chronological order 时序 journalize 做分录 transcribe 抄录 post to the ledger 过入分类账 a chart of accounts

会计科目表 income summary 收益汇总 control account 控制账户 subsidiary ledgers

明细分类账

under this approach在这样的处理下 perpetual inventory system 永续盘存制

periodic inventory system 定期盘

存制

normal balance 正常余额 debit 借

credit 贷

two-column account 两栏式账户

manually maintained bookkeeping system

手工操作的账簿系统

amount column 金额栏 memoranda

摘要

posting reference 过账记号 running balance 逐笔结计余额式 three-column account 三栏式 overdraw 透支

special journal 特种日记账 general journal 普通日记账 sales journal 销货日记账

cash receipts journal现金收入日记

账

invoice register #5@p登记簿

purchases journal 购买日记账 cash disbursement journal 现金付

出日记账

sales on credit term 赊销 division of labor 分工 tabular arrangement 表列式安排

aggregate 合计的 savings 节约

accounting cycle 会计循环 adjust 调整

close 结清

operating period 经营期间 interval

时间间隔

calendar-year 日历年度

fiscal year 财务年度

credit term 赊账条件 billed price #5@p价格

cash discounts 现金折扣

prepaid 预付运费 collect 货到收运费

remit 汇款

F.O.B.destination 到达站交货 F.O.B.shipping point 发运站交货 invoice

#5@p

cash on delivery 付款提货 freight collect 货到收运费

check

支票

invoice register #5@p登记簿 credit memo 贷项通知单 supplies on hand 在用物料用品

carrier运输业者 realty agency 房地产经纪人

purchase requisition 请购单 forward 转递，已转发

reorder point

再订货点

purchasing department 购货部门 purchase order 订货单 price list

价目表

quotation 行情表 suppliers' catalogs 供应商商品

目录

vendor

卖主

description 规格 sales invoice 销货#5@p

purchase invoice\ 购货#5@p sample

样本

receiving department 收货部门 receiving report 收货报告 supporting document 附属凭证

enter 编制

adjusting procedure 调整程序 accrual accouting 权责发生制

trial balance 试算平衡表

align 调整 apportion 分摊 accrue 计提

outlay 支出

insurance premium 保险费

unearned subscription revenue 预

收订费

subscription revenue 订费收入 accrued revenue 应计收入 service fees earned

服务费收入

periodic inventory system定期盘存制income summary account 收益汇总账户

deferred credit 递延贷项 merchandise inventory adjustment 存货调整

service enterprises 服务业企业 income tax benefits 所得税利益

distort 歪曲

worksheet 工作底表 account balances 账户余额 extend 把数字转入另一栏，算

出…的总金额

income statement for… the balance sheet on … foregoing 前述的

statement of owners' equity 业

主权益表

statement of retained earnings 留存收益表

beginning balance 期初余额 ending balance 期末余额

capital contributions 资本投入

general ledger 总分类账

interim financial statement 中期财

务报表

closing procedures 结账程序

account title 账户会计科目

interim mechanical check

中间性

的手工操作检查

compensating 抵消的 out of balance 不平衡

reversing entries 转回分录

expedient 权宜的做法

automated data processing 自动化

数据处理

classification and sorting 分类整理 storage 存储

manual filing 手工归档 retrieval

追溯

summarization 汇总 key-driven equipment 键盘式装置

设备

adding machine 加法机 calculator 计算器

bookkeeping machine 簿记机 auxiliary equipment 辅助设备 punched card 穿孔卡

paper tape output 纸带输出 electronic data processing system 电

子数据处理系统

human intervention

人为干预

peripheral equipment 边缘设备 datapreparation 数据准备 input 输入 output 输出

money order

汇票

bank deposit 银行存款 IOU 借据

postdated check 远期支票 NSF not sufficient fund 存款不足 misappropriation 挪用 disclose 揭露 imprest 定额预付的 furnish

提供

bank statement 银行对账单 bank reconciliation银行往来调节表 expenditure 开支 imprest basis 定额预付制 replenishment

补充

petty cash 零用现金 irregularity 不正当行为 internal control 内控 cash in bank 银行存款

operational efficiency 经营效率 prescribed managerial policy 规定的管理方针

accounting control 会计控制 administrative control 管理控制 be conversant with

熟悉

competent personnel 称职的人员 assignment of responsibility 分派责

任

division of work 职能分工 custodianship

保管工作

rotation of personnel 换岗 external auditing=independent auditing

外部审计

internal auditing 内部审计 physical protection 实物保护

submit

提交

advice slips 通知单

outstanding checks未兑付的支票 deposit

存款

service and collection charges 服

务费和托收管理费

drafts 汇票 clear 结清 bring to light

揭露

adjusting entries 调整分录 bring into agreement with reclassification

重新分类

miscellaneous expense 杂项费用 error correction 差错订正 list of checks 支票目录 debit memo

借项通知单

returned item 退回项目

cumulative balances 累计余额 code letters 代号字母 legend

说明

endorsement 背书

postdated check 过期支票

voucher system 应付凭单制 authorization 授权

verification 验证 credit term 赊账条件 footing

总额

extension 算出或转来的金额 original copy

正本

voucher register 应付凭单登记簿 purchase journal 购买日记账 pay for cash 付现 on account 赊账 in sequence 依次

unpaid （paid）vouchers file 未

standing will 信誉

payee 收款人 check number 支票号数 payment date

付款日期

appropriate columns

相应栏次

open 未清偿

vouchers payable column 应付凭

单栏

sundry items 其他项目

receiving report 收货报告 custody

保管

securities 有价证券

receiving department 收货部门

losses from uncollectible account 坏账损失

uncollectible accounts expense 坏

账费用

loss from doubted accounts坏账损失 bad debts expense

recognize 确认

direct write-off method直接销账法 bad account

坏账

allowance method 备抵法

realizable 可实现的

be introduced into …by通过…入账 due consideration 适当的考虑 sales activity

销售业务

economic conditions 经济情况

planned changes 计划变动

credit policy 赊账方针

credit sales for the period 当期的赊销额

the amount of accounts receivable at the close of the period 期末应收账

款余额

provide for 计提

expected losses 预计损失 uncollectible accounts expense 坏

账费用

allowance for uncollectible accounts

备抵坏账 residual 剩余的 aging schedule 账龄分析表

strata 层，级

advance

预付款

affiliated company 关联公司

subsidiary 子公司 semipermanent 中长期的 caption 类

sundry accrual

其他应计项目 principal 主要的

promissory note 本票 open account

往来账户

on demand 票据即期支付

at a fixed and determinable future time

sign 签发 maker 出票人 bearer /holder

持票人

interest bearing 计息 noninterest bearing 不计息

specified 指明的

factor 代管 discount

贴现

maturity date 到期日

endorse the note over to a bank 背

书后向银行贴现

without recourse 无追索权 contingent liability 或有负债 computation 估计，估算 proceed

实得收入

interest income 利息收益 notes receivable discounted 贴现应收票据

contra account 对抵账户

discounting party（endorser）贴现人 protest fee 票据拒付证书费 dishonor 拒付

discount on notes payable 应付票

据贴现折价

（已）付款凭单档案

annual interest rate 年利率 specific payee 指定收款人 fluctuate 波动

acquisition 取得

specific identification 具体辨认 weighted average 加权平均 first-in , first-out FIFO 先进先出 last-in , first-out LIFO 后进先出 feasible 行得通的

flow of costs 成本流动 flow of goods 商品流动

constructed assets 建造资产 natural assets 天然资产 intangible assets 无形资产 depletion 折耗

amortization 摊销

site 房屋的地基

leasehold 租赁权

carrying value 置存价值，留在账面的价值

market value 市场价值 equivalent 等同物

dispose 处置，清理

straight-line method 直线法

gain(loss) on sale of fixed assets 固 定资产出售利得（损失） maintenance 维修 arrest 阻止 wear 磨损 deterioration 自然损坏 salvage value 残值 upkeep 维护，保养 minor part 次要零件 betterment 改良