会计学原理名词解释

1. Accounting会计（学）: is an information and measurement system that identifies records and
communicates relevant reliable and comparable information about an organization’s business
activities.
2. Managerial accounting管理会计: is the area of accounting that serves the decision-marking needs of
internal users
3. Events项目: refer to happenings that affect an entity’s accounting equation and can be reliably
measured.
4. External user外部使用者: of accounting information are not directly involved in running the
organization.
5. Internal user内部使用者: of accounting information are those directly efficiency and effectiveness
of an organization.
6. Ethics: are beliefs that distinguish right from wrong. They are accepted standards of good and bad
behavior.
7. Cost principle（历史）成本原则: means that accounting information is based on actual cost.
8. Revenue recognition principle（营业）收入确定原则: provides guidance on when a company must
recognize revenue.
9. Matching principle配合原则，收支对应原则: prescribes that a company must records its expenses
incurred to generate the revenue reported.
10. Going-concerning assumption持续经营假设: means that accounting information reflects a
presumption that the business will continue operating instead of being closed or sold.
11. Audit审计，审核: through review of an organization’s accounting records and accounting reports
and return make by the analysis.
12. Net income净收益，收益净额: amount a business earns after paying all expenses and costs
associated with its sales and revenues.
13. Income statement损益表: describes a company’s revenues and expenses along with the resulting net
income or loss over a period time due to earnings activities.
14. Statement of owner’s equity所有者: explains changes in equity from net income (or loss) and from
any owner investments and withdrawals over a period of time.
15. Balance sheet资产负债表，平衡表: describes a company’s financial position (types and amounts of
assets liabilities and equity) at a point in time.
16. Statement of cash flows现金流量表: identifies cash inflows (receipts) and cash outflows (payments)
over a period of time.
17. Owner’s withdrawals account所有者提款账户: the account used to record the transfers of assets
from a business to its owner.
18. Liabilities负债: is what a company owes its no owners (creditors) in future payments, products, or
services.
19. Accounting equation会计恒等式: Assets=Liabilities + Equity.
20. Accrued expense应计费用，预提费用: refer to costs that are incurred in a period but are both
unpaid and unrecorded.
21. Operating cycle:经营周期 is the time span from when cash is used to acquire goods and services
until cash is received from the sale of goods and services.
22. Shareholders (investors):股东，投资者 are the owners of a corporation.
23. Current radio:目前的广播电 a ratio used to help evaluate a company’s ability to pay its debts in the
near future.
24. Merchandise inventory:库存商品，商品盘存 refers to products that a company owns and intends to
sell.
25. Cash discount:现金折扣，现金贴现 reduction in a receivable or payable if it is paid within the
discount period. sellers can grant a cash discount to discourage buyers to pay earlier
26. Gross profit:总利润 also called Gross margin, which equals net sales cost of goods sold.
27. Credit period:付款信贷期限 the amount of time allowed before full payment is due.
28. Acid-test ratio酸性比率测试: a ratio used to assets a company’s ability to pay its current liabilities;
defined by current liabilities.

29. Selling expense:销售费用 include the expenses of promoting sales by displaying and advertising
merchandise, making sales, and delivering goods to customers.(P124)
30. General and administrative expense（一般）管理费用: support a company’s overall operations and
include expenses related to accounting, human resource management, and financial management.
31. Time period assumption: 会计分期假设presumes that the life of a company can be divided into
time periods, such as months and years, and that useful reports can be prepared for those periods.
32. Account receivable:应收账款 are held by a seller and decreased by customers to sellers.
33. Prepaid account (also called prepaid expenses): 预付费用待摊费用are assets that represent
prepayments of future expenses (not current expenses).
34. Purchase discount:购物折扣 purchaser’s description of a cash discount received from a supplier of
goods.
35. Sales discount:销售折扣 seller’s description of a cash discount granted to buyers in return for early
payment.
36. Trade discount:商业折扣 reduction below list or catalog price hat is negotiated in setting the price of
goods.
37. FOB shipping point (FOB factory):寄发地交货 means the buyer accepts ownership when the goods
depart the seller’s place of business.
38. FOB destination: 目的地交货，离岸交货means ownership of goods transfers to the buyer when the
goods arrive at the buyer’s place of business.
39. Credit terms: 信贷条件，赊销付款条件for a purchase include the amounts and timing of payments
from a buy to a seller.
40. Current assets:流动资产 are cash and other resources that are expected to be sold, collect, or used
within one year or the company’s operating cycle, whichever is longer.
41. Plant assets: 固定资产refers to long-term tangible assets used to produce and sell products and
services.
42. Long-term investment:长期投资 notes receivable and investments in stocks and bonds are
long-term assets when they are expected to be held for more than the longer of one year or the
operating cycle.
43. Intangible assets:无形资产 are long-term resources that benefit business operations, usually lack
physical form, and have uncertain benefits. (P98)
44. Current liabilities: 流动负债are obligations due to be paid or settled within one year or the
operating cycle, whichever is longer.(P98)
45. Long-term liabilities长期负债: are obligations not due within one year or the operating cycle,
whichever is longer.
46. Accounting cycle:会计周期 refers to the steps in preparing financial statements.(P95)
47. Temporary (or nominal) accounts:临时账户，名义账户 accumulate data related to one accounting
period.
48. Permanent (or real) accounts:永久账户，实际账户 report on activities related to one or more future
accounting periods.
49. account reveivable(应收账款)are liquid assets,usually being converted into cash within a period of
30 to 60 days. Therefore, accounts receivable from customers are classified as current assets,
appearing in the balance sheet immediately after cash and marketable securities.
50. double entry accounting（复式记账法）is a standard accounting method that involves each transaction
being recorded in at least two accounts, resulting in a debit to one or more accounts and a credit to
one or more accounts.
51. materiality（重要性原则）refers to the magnitude of an omission or misstatement of accounting
information that, considering the circumstances ,make it likely that the judgment of a reasonable
person relying on the information would have been influenced by the omission or misstatement.
52. perpetual inventory system（定期盘存制）Under the perpetual inventory system,the inventory
records are kept lly all large business organizations use perpetual inventory
systems.
53. unearned revenue（预收账款预收收入）A liability for unearned revenue arises when a customer
pays in advance.

54. financial statement（财务报表）Four related accounting reports that summarize the current financial
position of an entity and the results of its operations for the preceding year(or other thim period)
55. historical cost（历史成本）The historical cost of an asset is the exchange price in the transaction in
which the asset was acquired
56. depreciation（折旧）The systematic allocation of the cost of an asset to expense over the years of its
estimated useful
57. accrued liabilities（应计负债）The liabilities to pay an expense which has accrued during the
d liabilities are also called accrued expenses.
58. income（收入）is defined as increases in economic benefits during the reporting period,in the form of
inflows or enhancements of assets,or decreases of liabilities tha result in increases in equity,other
than those relating to contributions from equity encompasses both revenue and
gains.
59. asset（资产）is a resource controlled by the enterprise as a result of past events and from which
future economic benefits are expected to flow to the enterprise.
60. account payable（应付账款）often are subdivided into categories of trade accounts payable and other
accounts accounts payable are short—term obligations to suppliers for purchases or
accounts payable include liabilities for any goods and services other than
merchandise.
61. FIFO（先进先出法）A method of computing the cost of inventory and the cost of goods sold based on
the assumption that the first merchandise acquired is the first merchandise sold,and that the ending
inventory consists of the most recently acquired goods.
62. Goodwill（商誉）The present value of expected future earnings of a business in excess of the earnings
normally realized in the industry.
63. cost principle（历史成本原则）The cost principle states that assets should by recorded at their
is the value exchanged at the time something is acquired.
64. 权责发生制 accrual basis of accounting: Means that revenues, expenses and other changes in assets,
liabilities, and owners’ equity are accounted for in the period in which the economic event takes
place, not necessarily when the cash inflows and outflows take place
利润表income statement :An income statement is a financial statement showing the results of
operations for a business by matching revenue and related expenses for a particular accounting
period .It shows the net income or net loss.
永续盘存制perpetual inventory system: Is a system of accounting for merchandise that provides a
continuous record showing the quantity and cost of all goods on hand.
总账账户 control accounts: Grouped according to the elements of financial statement, the general ledger
holds the individual control accounts.
费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are
related to the entity’s basic business.
二 简 答 题
1. State the steps of establishing internal control over cash(简述建立现金内部控制的程序)
(1) Separate the function of handling cash from the maintenance of accounting records（将
现金收付与记账职务分离）
(2) Prepare an immediate control listing of cash receipts at the time and place that the
money is received（在收到现金的当时当地编制一份现金收入控制清单）
(3) Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银
行）
(4) Make all payments by check（所有的付款都以支票形式通过银行支付）
(5) Separate the function of approving expenditures from the function of signing checks（将
核准支出职务与签发支票职务分离）
are the quality chatacteristics of accounting information（会计信息质量特征）：Relevance（相关
性） ,reliability（可靠性）,
understandability（可理解性）,comparability（可比性）
be the steps(procedures) of accounting cycle（描述会计循环的步骤）
(1) identify transactions or events to be recorded（确认需要记录的交易或事项）

(2) journalize transactions and events（将交易或事项登记到日记账）
(3) posting from journal to ledger（从日记账过入）
(4) prepare unadjusted trial balance（编制调整前余额试算表）
(5) journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）
(6) prepare adjusted trial balance（编制调整后余额试算表）
(7) prepare financial statements（编制财务报表）
(8) journalize and post closing entries（将结账分录计入日记账并过账）
(9) prepare post- closing trial balance（编制结账后余额试算表）
y state the four assumptions and explain（简述四个会计假设）
Separate entity（会计主体假设）,going concern（持续经营假设）
.,time-period（会计分期假设）,monetary unit（货币计量假设）
y state the classification investment in securities（简述有价证券的列报）
Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale
securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）
are the accounting elements（会计要素）
Assets（资产）,liabilities（负债）,owners’ equity（所有者权 益）,revenues（收入）,expenses（费用）,income
（利润）

double-entrybookkeeping 复式记账 financial statement财务报表
accounting equation 会计恒等式 owner’s equity所有者权益
retained earning 留存收益 source document原始凭证
computerized accounting system 电算化会计系统 accumulated depreciation累计折旧
Proprietorship所有权
post-closing trial balance调整后试算 accrued expense应计费用
realpermanent account 实账户 nominaltemporary account虚账户
notes to the financial statements会计报表附注 balance sheet资产负债表
Accounting Standards for Business Enterprise 企业会计准则
cash flow statement 现金流量表 long-term solvency长期偿债能力
short-term liquidity 短期偿债能力 provision for bad debts 坏账准备
construction in progress在建工程 deferred tax on debitcredit 递延税款借贷项
estimable liabilities 预计负债 paid-in captical 实收资本
accounting treatment 会计处理 current period 当期
inflation 通货膨胀 purchasing power 购买力
profit distribution 理论分配 accounting information 会计信息
IASC 国际会计准则委员会
FASB 财务会计准则委员会 Liquidity 流动性 cash equivalent 现金等价物
Financial instrument 金融工具 semifinished goods 半成品
Low-value and perishable articles 低值易耗品 weighted average 加权平均法
accelerated depreciation method 加速折旧法 moving average 移动平均法
trademark 商标权 Copyrights 著作权 par value 票面价值 sales allowances 销售折让
cost variance 成本差异 periodic expense 期间费用 turnover tax 流转税
non-operating expense 营业外支出 theoretical framework 理论框架 financial distress 财务困境
current ratio 流动比例 PE ratio 市盈率 MB 市值与账面价值比 capitalization ratio 资本比
率 Horizontal analysis 横向分析 fiscal period 会计期间 Vertical analysis 纵向分析
price index 价格指数 subsidiary 子公司 parent company 母公司
generally accepted accounting principles 公认会计准则 calendar year 日历年度
historical rate 历史汇率 Receivables 应收账款 payables 应付账款
TQM 全面质量管理TOC 约束理论 direct material 直接材料
Order-getting cost 订单获取成本 order-filling cost 订单获取成本
process costing system 分布成本计算法 job-order costing system 分批成本计算法
step-variable cost 阶梯式成本 cost formula 成本公式 profit margin 贡献边际
the high-low method 高低点法the scattergraph method 散布图法
the least-squares regression method 最小二乘回归法 cost behavior 成本性态