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注册会计师《英语》考试基础单词(1)

    2017-03-23  【

  1.Accounting concepts 会计的基本前提

  1)accounting entity 会计主体;entity 实体,主体

  2)going concern 持续经营

  3)accounting period 会计分期

  financial year/ fiscal year 会计年度(financial adj.财务的,金融的; fiscal adj.财政的)

  4)money measurement 货币计量

  人民币 RMB¥ 美元 US$ 英镑 £ 法国法郎 FFr

  权责发生制 accrual basis

  accrual n.本身是应计未付的意思,

  accrue v.应计未付,应计未收,

  e.g.accrued liabilities,应计未付负债

  2.accounting n.会计;会计学

  e.g.T-account: T型账户;account payable 应付账款 account receivable 应收账款;

  accountant n.会计人员,会计师 CPA (certified public accountant) 注册会计师

  3.Quality of accounting information 会计信息质量要求

  (1)可靠性reliability

  (2)相关性 relevance

  (3)可理解性 understandability

  (4)可比性 comparability

  (5)实质重于形式 substance over form

  (6)重要性 materiality

  (7)谨慎性 prudence

  (8)及时性 timeliness

  4.Elements of accounting会计要素

  1)Assets: 资产

  current assets 流动资产

  cash and cash equivalents 现金及现金等价物 (bank deposit)

  inventory 存货 receivable 应收账款 prepaid expense 预付费用

  non-current assets 固定资产

  property (land and building) 不动产, plant 厂房, equipment 设备 (PPE)

  e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.

  2)Liabilities: 负债

  funds provided by the creditors. creditor 债权人,赊销方

  current liabilities 当期负债

  non-current liabilities 长期负债

  total liabilities

  account payable 应付账款 loan 贷款 advance from customers 预收款

  bond 债券(由政府发行, government bond /treasury bond政府债券,国库券)

  debenture 债券 (由有限公司发行)

  3)Owners’ equity: 所有者权益 (Net assets)

  funds provided by the investors. Investor 投资者

  paid in capital (contributed capital) 实收资本

  shares /capital stock (u.s.) 股票

  retained earnings 留存收益

  dividend 分红

  beginning retained earnings ending retained earnings

  reserve 储备金 (资产重估储备金,股票溢价账户)

  e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.

  4)Revenue: 收入

  sales revenue 销售收入 interest revenue 利息收入 rent revenue 租金收入

  5)Expense: 费用

  cost of sales 销售成本, wages expense 工资费用

  6)Profit (income, gain):利润 net profit, net income

  5.Accounting cycle

  1)journal entries 日记账 general journal 总日记账

  general ledger 总分类账 trial balance 试算平衡表

  adjusting entries 调整分录 adjusted trial balance 调整后的 试算平衡表

  Financial statements 财务报表 closing entry 完结分录

  2)Dr.—Debit 借 Cr.—Credit 贷

  Double-entry system 复式记账

  6.Financial statement 财务报表

  1)balance sheet 资产负债表

  2)income statement 利润表

  3)statement of retained earnings 所有者权益变动表

  4)cash flow statement 现金流量表

责编:liujianting

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