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1.Accounting concepts 會計的基本前提
1)accounting entity 會計主體;entity 實體，主體
2)going concern 持續(xù)經(jīng)營
3)accounting period 會計分期
financial year/ fiscal year 會計年度(financial adj.財務的，金融的; fiscal adj.財政的)
4)money measurement 貨幣計量
人民幣 RMB￥ 美元 US$ 英鎊 ￡ 法國法郎 FFr
權責發(fā)生制 accrual basis
accrual n.本身是應計未付的意思，
accrue v.應計未付，應計未收，
e.g.accrued liabilities，應計未付負債
2.accounting n.會計;會計學
e.g.T-account: T型賬戶;account payable 應付賬款 account receivable 應收賬款;
accountant n.會計人員，會計師 CPA (certified public accountant) 注冊會計師
3.Quality of accounting information 會計信息質量要求
(1)可靠性reliability
(2)相關性 relevance
(3)可理解性 understandability
(4)可比性 comparability
(5)實質重于形式 substance over form
(6)重要性 materiality
(7)謹慎性 prudence
(8)及時性 timeliness
4.Elements of accounting會計要素
1)Assets: 資產(chǎn)
current assets 流動資產(chǎn)
cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物 (bank deposit)
inventory 存貨 receivable 應收賬款 prepaid expense 預付費用
non-current assets 固定資產(chǎn)
property (land and building) 不動產(chǎn), plant 廠房, equipment 設備 (PPE)
e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.
2)Liabilities: 負債
funds provided by the creditors. creditor 債權人，賒銷方
current liabilities 當期負債
non-current liabilities 長期負債
total liabilities
account payable 應付賬款 loan 貸款 advance from customers 預收款
bond 債券(由政府發(fā)行, government bond /treasury bond政府債券，國庫券)
debenture 債券 (由有限公司發(fā)行)
3)Owners’ equity: 所有者權益 (Net assets)
funds provided by the investors. Investor 投資者
paid in capital (contributed capital) 實收資本
shares /capital stock (u.s.) 股票
retained earnings 留存收益
dividend 分紅
beginning retained earnings ending retained earnings
reserve 儲備金 (資產(chǎn)重估儲備金，股票溢價賬戶)
e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.
4)Revenue: 收入
sales revenue 銷售收入 interest revenue 利息收入 rent revenue 租金收入
5)Expense: 費用
cost of sales 銷售成本, wages expense 工資費用
6)Profit (income, gain):利潤 net profit, net income
5.Accounting cycle
1)journal entries 日記賬 general journal 總日記賬
general ledger 總分類賬 trial balance 試算平衡表
adjusting entries 調整分錄 adjusted trial balance 調整后的 試算平衡表
Financial statements 財務報表 closing entry 完結分錄
2)Dr.—Debit 借 Cr.—Credit 貸
Double-entry system 復式記賬
6.Financial statement 財務報表
1)balance sheet 資產(chǎn)負債表
2)income statement 利潤表
3)statement of retained earnings 所有者權益變動表
4)cash flow statement 現(xiàn)金流量表
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