2024年3月12日发(作者：)

ting(会计)

The process of indentifying, recording, summarizing and reporting economic

information to decision 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 and people at other management levels within an

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 organization 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 economics 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 assets, liability, or owner’

equity.

15. Account payable （应付帐款）

A liability that results from a purchase of goods or services on account.

or (债权人)

A person or entity 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(共有人).

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 only.

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 corporation. The 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.

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.

（审计）

An examination of transactions and financial statement made in accordance

with generally accepted auditing standards.

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 increases 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.

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.

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.

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.

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.

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.

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

Store equipment

Accumulated depreciation

Total assets

Liabilities and Owners’ Equity 1999 1998

Current liabilities

Note payable

Accounts payable

…

Total current liabilities

Stockholder’s equity

Paid-in capital

Retained income

Total liabilities and owners’ equity

t format （报表格式之二）

A classified balance sheet with the assets at the left.

Example:

Balance Sheet, January 31,20X2

Assets Liabilities and Owners’ Equity

Current assets Current liabilities

Cash Note payable

Accounts receivable Accounts payable

… …

Total current assets Total current liabilities

Long-term assets Stockholder’s equity

Store equipment Paid-in capital

Accumulated depreciation Retained income

Total Total

-step income statement (单一步骤收入表)

An income statement that groups all revenues together and then lists and

deducts all expenses together without drawing any intermediate subtotals.

le-step income statement (复合步骤收入表)

An income statement that contains one or more subtotals that highlight

significant relationships.

profit (gross margin) （毛利）

The excess of sales revenue over the cost of the inventory that was sold.

ing income (operating profit) （营业收入）

Gross profit less all operating expenses.

ability （收益能力）

The ability of a company to provide investors with a particular rate of return on

their investment.

profit percentage (gross margin percentage) （毛利率）

Gross profit divided by sales.

Gross profit percentage=Gross profit / Sales

on sales ratio （销售收益率）

Net income divided by sales,

on stockholders’ equity ratio （股东权益收益率）

Net income divided by invested capital (measured by average stockholder’s

equity)