1、会计英语,基础会计,Chapter 1,accounting 会计，会计学information system 信息系统,enterprise 企业business 商业，企业,decision making 制定决策bookkeeping 簿记,transaction 交易，经济业务investor 投资者,creditor 债权人nonprofit organization 非营利性组织,return of （投资）回收return on （投资）回报，报酬,cash flow 现金流量,Chapter 2,accounting standard 会计规范accounting assump
2、tions 会计假设,accounting entity 会计主体going concern 持续经营,monetary unit 货币计量accounting period 会计分期,cash-basis 现金收付制accrual-basis 权责发生制（应计制）,cost principle 成本原则realization principle 实现原则,matching principle 配比原则objective principle 客观性原则,consistency principle 一致性原则full disclosure 充分反映,materiality 重要性conserva
3、tism 稳健性,Chapter 3,asset 资产liability 负债,owners equity 所有者权益accounting equation 会计平衡公式,fiscal year 会计年度transaction 交易，业务,basic accounting elements 基本会计要素drawing 提款，资本撤回,net income 净收益net loss 净损失,expense 费用revenue 收入,Chapter 4,account 账户T-account T形账户,double-entry accounting 复式记账制debit 借方,credit 贷方so
4、urce document 原始凭证,permanent accounts 永久性账户temporary account 临时性账户,journalizing 记日记账book of original entry 原始分录的记录,chart of accounts 会计科目表balance 余额,Chapter 5,accounting cycle 会计循环entry 会计分录,general journal 普通日记账journalizing 记日记账,ledger 分类账posting 过账,special journals 特种日记账source document 原始凭证,subsid
5、iary ledgers 明细分类账trial balance 试算平衡表,error correction 差错更正,Chapter 6,accumulated depreciation 累计折旧adjusting entries 调整分录,adjusted trial balance 调整后试算平衡contra-asset account 备抵账户,closing entries 结账分录capital stock 股本,depreciation expense 折旧费用post-closing trial balance 结账后试算平衡,prepaid expense 待摊费用incom
6、e summary 收益汇总，本年利润,insurance policies 保险，保单miscellaneous expenses 杂项费用，其他费用,revenue earned 已实现收入unearned revenue 预收账款（未实现收入）,Chapter 7,financial statement 财务报表balance sheet 资产负债表,income statement 利润表statement of cash flows 现金流量表,financial condition 财务状况retained earnings 留存收益,accrual-basis 权责发生制cash
7、-basis 现金收付制,cash of goods sold (COGS) 销货成本gross profit 毛利,sales returns and allowances 销售退回及折让cash flow 现金流量,dividends 股利cash inflow 现金流入,cash outflow 现金流出net cash flow 现金净流量,operating activity 经营活动investing activity 投资活动,financing activity 融资活动,Chapter 8,equity financing 股权融资debt financing 债权融资,raw material 原材料direct material 直接材料,direct labor 直接工资manufacturing overhead 制造费用,work in progress 在产品cost of goods manufactured 完工产品成本,finished goods 产成品cost of goods sold 销货成本,amortization 摊销,
