会计英语基础会计PPT格式课件下载.ppt

会计英语基础会计PPT格式课件下载.ppt

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会计英语会计英语基础会计Chapter1naccountingn会计，会计学ninformationsystemn信息系统nenterprisen企业nbusinessn商业，企业ndecisionmakingn制定决策nbookkeepingn簿记ntransactionn交易，经济业务ninvestorn投资者ncreditorn债权人nnonprofitorganizationn非营利性组织nreturnofn（投资）回收nreturnonn（投资）回报，报酬ncashflown现金流量Chapter2naccountingstandardn会计规范naccountingassumptionsn会计假设naccountingentityn会计主体ngoingconcernn持续经营nmonetaryunitn货币计量naccountingperiodn会计分期ncash-basisn现金收付制naccrual-basisn权责发生制（应计制）ncostprinciplen成本原则nrealizationprinciplen实现原则nmatchingprinciplen配比原则nobjectiveprinciplen客观性原则nconsistencyprinciplen一致性原则nfulldisclosuren充分反映nmaterialityn重要性nconservatismn稳健性Chapter3nassetn资产nliabilityn负债nownersequityn所有者权益naccountingequationn会计平衡公式nfiscalyearn会计年度ntransactionn交易，业务nbasicaccountingelementsn基本会计要素ndrawingn提款，资本撤回nnetincomen净收益nnetlossn净损失nexpensen费用nrevenuen收入Chapter4naccountn账户nT-accountnT形账户ndouble-entryaccountingn复式记账制ndebitn借方ncreditn贷方nsourcedocumentn原始凭证npermanentaccountsn永久性账户ntemporaryaccountn临时性账户njournalizingn记日记账nbookoforiginalentryn原始分录的记录nchartofaccountsn会计科目表nbalancen余额Chapter5naccountingcyclen会计循环nentryn会计分录ngeneraljournaln普通日记账njournalizingn记日记账nledgern分类账npostingn过账nspecialjournalsn特种日记账nsourcedocumentn原始凭证nsubsidiaryledgersn明细分类账ntrialbalancen试算平衡表nerrorcorrectionn差错更正Chapter6naccumulateddepreciationn累计折旧nadjustingentriesn调整分录nadjustedtrialbalancen调整后试算平衡ncontra-assetaccountn备抵账户nclosingentriesn结账分录ncapitalstockn股本ndepreciationexpensen折旧费用npost-closingtrialbalancen结账后试算平衡nprepaidexpensen待摊费用nincomesummaryn收益汇总，本年利润ninsurancepoliciesn保险，保单nmiscellaneousexpensesn杂项费用，其他费用nrevenueearnedn已实现收入nunearnedrevenuen预收账款（未实现收入）Chapter7nfinancialstatementn财务报表nbalancesheetn资产负债表nincomestatementn利润表nstatementofcashflowsn现金流量表nfinancialconditionn财务状况nretainedearningsn留存收益naccrual-basisn权责发生制ncash-basisn现金收付制ncashofgoodssold（COGS）n销货成本ngrossprofitn毛利nsalesreturnsandallowancesn销售退回及折让ncashflown现金流量ndividendsn股利ncashinflown现金流入ncashoutflown现金流出nnetcashflown现金净流量noperatingactivityn经营活动ninvestingactivityn投资活动nfinancingactivityn融资活动Chapter8nequityfinancingn股权融资ndebtfinancingn债权融资nrawmaterialn原材料ndirectmaterialn直接材料ndirectlaborn直接工资nmanufacturingoverheadn制造费用nworkinprogressn在产品ncostofgoodsmanufacturedn完工产品成本nfinishedgoodsn产成品ncostofgoodssoldn销货成本namortizationn摊销