MPAcc会计专硕英语整理
Accounting equation：assets = liabilities + owner’s equity [‘ɛkwɪti]
Profit = revenue – expense利润 收入 费用
Cash 银存 capital 实收资本
debit 借（Dr） credit贷(Cr)
account payable 应付账款
account receivable 应收账款
notes receivable 应收票据
fixed assets 固定资产 retained earnings留存收益
Prepaid expenses 预付费用 unearned revenues预收账款
Accrued revenues 应计收入 accrued expenses 应计费用
Accumulated depreciation 累计折旧
current assets 流动资产 current liabilities 流动负债
long-term liabilities 长期负债 contingent liabilities 或有负债
stock dividends 现金股利或股票股利 treasury stock 库存股
supplies备用品 uncollectible accounts 坏账
percent of sales method 销售百分比法
analysis of receivable method 账龄分析法
selling expenses 销售费用 delivery expenses 运费
administrative expenses 管理费用 advertising 广告费
merchandise inventory 商品存货
Rent revenue 租金收入 interest revenue 利息收入 sales 销售收入
Commissions revenue佣金费用 fares earned 运费收入
Sales discounts 现金折扣 trade discounts 商业折扣
sales returns and allowances 销售退回、折让
Accounting period 会计期间 Abbreviations缩写 chart of accounts科目表
accounting year 或financial year 会计年度 ledger 分类账
service businesses 服务企业
merchandising businesses 商业企业
manufacturing businesses 工业企业
internal users :managers , employees
external users: customers, creditors债权人, debtor 债务人， investors, government
management accounting管理会计
塞班斯法案（Sarbanes-Oxley Act，简称SOX法案），是在安然 世通 等一系列的经济丑闻爆发后颁布的。法案的实施，很多的公司高管走入班房，或者从此不再担任高管工作；很多的内部交易被撤销，获得的利益强迫吐出来。
Internal auditor内部审计 Bookkeeper簿记员 cost accountant 成本会计
CPA：certified public accountants
GAAP:一般公认会计原则generally accepted accounting principles
Business entity会计主体 limited liability company有限责任公司
Proprietorship独资企业 partnership合伙企业 corporation公司
Initially recorded 初始计量 assessed value重置价值 devalue减值
Unit of measure concept 货币计量
负债在前 权益在后 creditors have first rights to the assets
deposit 存款 installment 分期付款 payroll taxes工资税
Balance 余额 supplier 供应商 fees earned 服务收入
Utilities 公共事业 on account 赊购 withdraw 取款 drawing提款
Financial statements 会计报表 ：
Income statement利润表 （我国采用多步multiple-step form）
balance sheet 资产负债表 （我国采用账户式account form ）
Statement of owner’s equity所有者权益变动表 notes 附注
statement of cash flows 现金流量表：
cash flows from operating activities经营活动
cash flows from investing activities 投资活动
cash flows from financing activities筹资活动
Matching concept配比原则
net income 净收益 net profit 净利润 gross profit 毛利润 cost 成本
net sales 净收入
sales – cost of merchandise sold =gross profit
gross profit – operating expenses = net income
Accrual-basis accounting 权责发生制
Cash-basis accounting 收付实现制
Trial balance 试算平衡表（见手机步骤）
posting of transactions 过账 journal日记账
Double-entry accounting system 复式记账法
Rules of debit and credit借贷记账法
Intangible assets：patent rights专利权, copyrights版权, trademarks
Insurance 保险金 tuition学费 notes 票据 subscription订阅
Premium 保险费 retailer 零售商 journalize entries记账分录
Accounting period concept 会计期间原则
Book value of the assets账面价值 fair value 公允价值
Work sheet 工作底稿 pledge 抵押 closing entries 结账分录
Accounting cycle 会计循环（见手机步骤）
Fiscal year 会计年度 internal control 内部控制（见手机有组成）
Subsidiary ledgers 辅助分类账 general ledgers 一般分类账
Special journals 特殊日记账 invoice 发票 discount 折扣
Computerized accounting systems 电算会计系统
Periodic inventory system 定期存续制
Perpetual inventory system 永续盘存制
Memo 备忘录 money orders 汇票 checking account支票账户
Net realizable value 可变现净值
=estimated selling price估计售价 – direct costs of disposal直接处置成本
Bank reconciliation 银行调节表
Cash and cash equivalents现金与现金等价物
Good will 商誉：allows a business to earn a greater rate of return than nomal
A board of directors 董事会
