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1.
Accounting(
会计
)
The process of
indentifying,recording,summarizing,and reporting
economic
information to dicision
makers.
ial
accounting(
财务会计
)
The
field
of
accounting
that
serves
external
decision
makers,such
as
stockholders,suppliers,banks,and
government agencies.
ment
accounting(
管理会计
)
The
field
of
accounting
that
serves
internal
decision
makers,such
as
top
executives,department
heads,hosptil
administrators,and
people
at
other
management levels within an or
organization.
report(
年报
)
A
combination
of
financial
statements,management
discussion
and
analysis,and graphs and charts that is
provided annually to investors.
e
sheet
(statement
of
financial
position,statement
of
financial
condition)(
资产负债表
)
A financial statement that shows the
financial status of a business entity at a
particular instant in time.
e sheet
equation(
资产负债方程式
)
Assets = Liabilities + Owners' equity.
(
资产
)
Economic resources that are expected to
help generate future cash inflows
or
help reduce future cash outflows.
ities
(
负债
)
Economic
obligations of the arganization to outsiders ,or
claims against its
assets by outsiders.
’ equity
（所有者权益）
The residual interest in the
organization’s assets after deducting
liabilities.
payable
（应付票据）
Promissory
notes that are evidence of a debt and state the
terms of payment.
（实体）
An
organization or a section of an organization that
stands apart from other
organization
and individuals as a separate economis unit.
ction
（交易）
Any event that both affects the
financial position of an entity and be reliably
recorded in money terms.
ory
（存货）
Goods held
by a company for the purpose of sale to customers.
t
（帐户）
A summary record of the changes in a
particular ass
ets,liability,or oweners’
equity.
account
（贸易账户，来往帐目）
Buying or selling on credit, usually by
just an “authorized signature” of the
buyer.
t payable
（应付帐款）
A
liability that results from a purchase of goods or
services on open account.
or
(
债权人
)
A person or
antity to whom money is owed.
(
债务人
)
A person or
entity that owes money to another.
proprietorship (
个体经营、独资经营
)
A separate organization with a single
owner.
rship (
合伙
)
A
form
of
organization
that
joins
two
or
more
individuals
together
as
co-
owners
2.
ation
(
公司
)
A business
organization that is created by individual state
laws.
d liability
(
有限责任
)
A feature
of the corporate form of organization whereby
corporate creditors
ordinarily have
claims
against the corporate assets
owners’ assets
are not subject to the
creditors’ grasp.
ly owned
(
公有
)
A
corporation in which shares in the ownership are
sold to the public.
ely owned
(
私有
)
A
corporation owned by a family,a small group of
shareholders,or a single
individual,in
which shares of ownership are not publicly sold.
olders’ equity (shareholders’ equity)
（股东权益）
Owners’
equity
of
a
excess
of
assets
over
liabilities
of
a
corporation.
-in
capital
（实际投入资本）
The
total
capital
investment
in
a
corporation
by
its
owners
both
at
and
subsequent
to the inception of business.
value
（票面值）
The
nominal dollar amount printed on stock
certificates.
stock (capital stock)
（普通股）
Stock
representing the
class of owners having
a “residual” ownership of a
corporation.
r
（审计师）
A
person
who
examines
the
information
used
by
managers
to
prepare
the
financial statements and attests to the
credibility of those statements.
ied
public accountant (CPA)
（注册会计师）
In the
United States, a person earns this designation of
education,qualifying
experience,and the
passing of a 2-day written national examination.
（审计）
An examination of transactions and
financial statement made in accordance
with generally accepted auditing
standards.
r’s opinion(independent
opinion)
（审计师意见）
A
report
describing
the
auditor’s
examination
of
transaction
and
financial
statements. It is included with the
financial statements in an annual report
issued by the corporation.
33. Fiscal year
(
会计、财政年度
)
The
year established for accounting purposes.
m periods (
中期
)
The time spans established for
accounting purposes that are less than a year.
es(sales) (
收入
OR
商品销售收入
)
Increases
in
owners’
equity
arising
from
i
ncreases
in
assets
received
in
exchange for the delivery
of goods or services to customers.
es
（费用）
Decreases
in
owners’
equity
that
arise
because
goods
or
services
are
delivered to customers.
(profit ,earnings)
（收益、利润）
The excess of revenues over expenses.
ed income(retained earnings,reinvested
earnings) (
未分配利润
)
Additional owners’ equity generated by
income or profits.
l basis
（应计制、权责发生制）
Accounting
method
that
recognizes
the
impact
of
transactions
on
the
financial statements in
the time periods when revenues and expenses occur.
basis
（收付实现制）
Accounting
method
that
recognizes
the
impact
of
transactions
on
the
financial statements
only when cash is received or
disbursed.
3.
t costs
（产品成本）
Costs that are linked with revenues and
are charged as expenses when the
related revenues is recognized.
of goods sold (cost of sales)
（销售成本）
The
original
acquisition
cost
of
the
inventory
that
was
sold
to
customers
during the
reporting period.
ng
（配比）
The
recording of expenses in the same time period as
the related revenues
are recognized.
costs
（期间成本）
Items identified
directly
as expenses
of the
time period in which
they
are
incurred.
recovery
The concept by
which some purchases of goods or services are
recorded as
assets because their costs
are expected to be recovered in the form of cash
inflows(or reduced cash outflows) in
future period.
iation
（折旧）
The
systematic
allocation
of
the
acquisition
cost
of
long-lived
of
fixed
assets
to
the
expenses
accounts
of particular
periods
that benefit from the
use of
the assets.
income
（净利润）
The
remainder after all expenses has been deducted
from revenues.
statement (statement of
earnings, operating statement)
(
收益表
)
A report of
all revenues and expenses pertaining to a specific
time period.
ent of cash flows (cash
flow statement)
（现金流量表）
A required statement that reports the
cash receipts and cash payments of an
entity during a particular period.
loss
（净损失）
The
difference
between
revenues
and
expenses
when
expenses
exceed
revenues.
dividends
（现金股利）
Distribution of cash to stockholders
that reduce retained income.
ent of
retained income
（利润分配表）
A statement that lists the beginning
balance in retained income, followed by
a description of any changes that
occurred during the period, and the ending
balance.
ent of income and
retained income
（收入及利润分配表）
A statement that included a statement
of retained income at the bottom of an
income statement.
gs per
share (EPS)
（每股收益）
Net income divided by
average number of common shares outstanding.
-earnings ratio (P-E)
（市盈率）
Market price per share of common stock
divided by earnings per share of
common
stock.
nd-yield ratio
(
股息率
)
Common dividends per share dividend by
market price per share.
nd-
payout ratio
（派息率）
Common dividends per share
dividend by earnings per share.
-entry system
（复试记账法）
The
method
usually
followed
for
recording
transactions,
whereby
at
least
two
accounts are always affected by each transaction.
(
分类账
)
The
records
for
a
group
of
related
accounts
kept
current
in
a
systematic
manner.
4.
l ledger
（总分类账）
The
collection
of
accounts
that
accumulates
the
amounts
reported
in
the
major
financial statements.
62.T-account
（
T
形账户）
Simplified version of
ledger accounts that takes the form of the capital
letter
T.
e
（余额）
The
difference
between
the
total
left-side
and
right-side
amounts
in
an
account at
any particular time.
（借方）
An entry or balance on the left side of
an account.
（贷方）
An entry or balance on the right side
of an account.
(Debit)
A word often used instead
of debit.
documents
(
原始凭证
)
The
supporting original records of any transactions.
of original entry
（原始分录帐本）
A
formal
chronological
record
of
how
the
entity’s
transactions
affect
the
balances in pertinent
accounts.
l journal
(
普通日记账
)
The
most
common
example
of
a
book
of
original
entry;
a
complete
chronological record of transactions.
balance (
试算表
)
A list of all accounts in the general
ledger with their balance.
lizing
（记入分类帐）
The
process of entering transactions into the journal.
l entry
（日记帐分录）
An
analysis
of
the
affects
of
a
transaction
on
the
accounts,
usually
accompanied by an
explanation.
5.
lated depreciation (allowance for
depreciation)
（累计折旧）
The
cumulative
sum
of
all
depreciation
recognized
since
the
date
of
acquisition of the
particular assets described.
processing
数据处理
The totality to the procedures used to
record, analyze store, and report on
chosen activities.
it
transactions (
显性交易
)
Events such as cash receipts and
disbursements, credit purchases, and credit
sales that trigger nearly all day-to-
day routine entries.
it transactions
（非显性交易）
Events
(such as the passage of time) that do not generate
source documents
or
visible
evidence
of
the
event
and
are
not
recognized
in
the
accounting
records until the end of an accounting
period.
ments (adjusting entries)
（调帐）
End-of-
period
entries
that
assign
the
financial
effects
of
implicit
transactions to the appropriate time
periods.
(
应计
)
To accumulate a receivable or payable
during a given
period
even
though
no explicit
transactions occurs.
ed
revenue
(revenue
received
in
advance,
deferred
revenue,
deferred credit)
（未实现收入）
Revenue
received and recorded before it is earned.
income
（税前利润）
Income before income taxes.
fied balance sheet
(
分类资产负债表
)
A
balance sheet that groups the accounts into
subcategories to help readers
quickly
gain a perspective on the company’s financial
position.
t assets
（流动资产）
Cash
plus
assets
that
are
expected
to
be
converted
to
cash
or
sold
or
consumed during the next
12 months or within the normal operating cycle if
longer that a year.
t
liabilities
（流动负债）
Liabilities
that
fall
due
within
the
coming
year
or
within
the
normal
operating cycle if
longer than a year.
g capital
（营运资金、资本）
The
excess of current assets over current liabilities.
cy
（偿付能力）
An
entity’s
ability
to
meet
its
immediate
financial
obligations
as
they
become
due.
t ratio (working capital ratio)
（流动比率）
Current
assets divided by current liabilities.
Current ratio = Current assets /
Current liabilities.
6.
format
（报表格式之一）
A
classified balance sheet with the assets at the
top.
Example:
Balance Sheet,
January 31,20X2
Assets 1999 1998
Current assets
Cash
Accounts
receivable
……
Total current assets
Long-term assets
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