2021年必須要熟記的MPAcc備考必備英語單詞

Accounting equation：assets = liabilities + owner’s equity [‘ɛkwɪti]

Profit = revenue – expense利潤 收入 費用

MPAcc備考必備英語單詞Cash 銀存 capital 實收資本

debit 借(Dr) credit貸(Cr)

account payable 應付賬款

account receivable 應收賬款

notes receivable 應收票據(jù)

MPAcc備考必備英語單詞fixed assets 固定資產 retained earnings留存收益

Prepaid expenses 預付費用 unearned revenues預收賬款

Accrued revenues 應計收入 accrued expenses 應計費用

Accumulated depreciation 累計折舊

current assets 流動資產 current liabilities 流動負債

long-term liabilities 長期負債 contingent liabilities 或有負債

stock dividends 現(xiàn)金股利或股票股利 treasury stock 庫存股

supplies備用品 uncollectible accounts 壞賬

percent of sales method 銷售百分比法

analysis of receivable method 賬齡分析法

selling expenses 銷售費用 delivery expenses 運費

administrative expenses 管理費用 advertising 廣告費

merchandise inventory 商品存貨

Rent revenue 租金收入 interest revenue 利息收入 sales 銷售收入

Commissions revenue傭金費用 fares earned 運費收入

Sales discounts 現(xiàn)金折扣 trade discounts 商業(yè)折扣

sales returns and allowances 銷售退回、折讓

Accounting period 會計期間 Abbreviations縮寫 chart of accounts科目表

accounting year 或financial year 會計年度 ledger 分類賬

service businesses 服務企業(yè)

merchandising businesses 商業(yè)企業(yè)

manufacturing businesses 工業(yè)企業(yè)

internal users :managers , employees

external users: customers, creditors債權人, debtor 債務人， investors, government

management accounting管理會計

塞班斯法案(Sarbanes-Oxley Act，簡稱SOX法案)，是在安然 世通 等一系列的經(jīng)濟丑聞爆發(fā)后頒布的。法案的實施，很多的公司高管走入班房，或者從此不再擔任高管工作;很多的內部交易被撤銷，獲得的利益強迫吐出來。

Internal auditor內部審計 Bookkeeper簿記員 cost accountant 成本會計

CPA：certified public accountants

GAAP:一般公認會計原則generally accepted accounting principles

Business entity會計主體 limited liability company有限責任公司

Proprietorship獨資企業(yè) partnership合伙企業(yè) corporation公司

Initially recorded 初始計量 assessed value重置價值 devalue減值

Unit of measure concept 貨幣計量

負債在前 權益在后 creditors have first rights to the assets

deposit 存款 installment 分期付款 payroll taxes工資稅

Balance 余額 supplier 供應商 fees earned 服務收入

Utilities 公共事業(yè) on account 賒購 withdraw 取款 drawing提款

Financial statements 會計報表 ：

Income statement利潤表 (我國采用多步multiple-step form)

balance sheet 資產負債表 (我國采用賬戶式account form )

Statement of owner’s equity所有者權益變動表 notes 附注

statement of cash flows 現(xiàn)金流量表：

cash flows from operating activities經(jīng)營活動

cash flows from investing activities 投資活動

cash flows from financing activities籌資活動

Matching concept配比原則

net income 凈收益 net profit 凈利潤 gross profit 毛利潤 cost 成本

net sales 凈收入

sales – cost of merchandise sold =gross profit

gross profit – operating expenses = net income

Accrual-basis accounting 權責發(fā)生制

Cash-basis accounting 收付實現(xiàn)制

Trial balance 試算平衡表(見手機步驟)

posting of transactions 過賬 journal日記賬

Double-entry accounting system 復式記賬法

Rules of debit and credit借貸記賬法

Intangible assets：patent rights專利權, copyrights版權, trademarks

Insurance 保險金 tuition學費 notes 票據(jù) subscription訂閱

Premium 保險費 retailer 零售商 journalize entries記賬分錄

Accounting period concept 會計期間原則

Book value of the assets賬面價值 fair value 公允價值

Work sheet 工作底稿 pledge 抵押 closing entries 結賬分錄

Accounting cycle 會計循環(huán)(見手機步驟)

Fiscal year 會計年度 internal control 內部控制(見手機有組成)

Subsidiary ledgers 輔助分類賬 general ledgers 一般分類賬

Special journals 特殊日記賬 invoice 發(fā)票 discount 折扣

Computerized accounting systems 電算會計系統(tǒng)

Periodic inventory system 定期存續(xù)制

Perpetual inventory system 永續(xù)盤存制

Memo 備忘錄 money orders 匯票 checking account支票賬戶

Net realizable value 可變現(xiàn)凈值

=estimated selling price估計售價 – direct costs of disposal直接處置成本

Bank reconciliation 銀行調節(jié)表

Cash and cash equivalents現(xiàn)金與現(xiàn)金等價物