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VocabularyUnit 1 accounting principle会计原则 accounting element会计要素 accounting equation会计等式 shareholder n.股东 asset n.资产 liability n.负债 owner’s equity所有者权益revenue n.收益，收入expense n.费用 accounting period会计期间 cash n.现金 accounts receivable应收账款 inventory n.存货 notes payable应付票据 accounts payable应付账款 salaries payable应付工资 shareholders’ equity股东权益 capital n.资本 ledger n .总账 chart of accounts会计科目表 ledger account总账账户 prepaid insurance预付保险费 bank deposit银行存款 cash receipt现金收入 financial position财务状况creditor n.债权人creditors’ account 债权人账户transaction n.经济业务T account丁字账户debit n. vt.借方；借记credit n. vt.贷方；贷记enter vt.登录，记账entry n.分录double-entry a.复式的，复式记账的supplies expense材料费用miscellaneous expense 其他费用 debit balance借方余额credit balance贷方余额posting n.过账accounting cycle会计循环/周期journal n.日记账journalizing n.登日记账payroll n.工资表cash disbursements现金支出sales on account赊销purchases on account 赊购adjusting and closing entries 调整及结账分录 Unit 2 cash n.现金 cash in bank银行存款 cash equivalents现金等价物bank draft 银行汇票credit card信用卡short-term investments 短期投资stock n.股票bonds / debentures n.债券funds n.基金accounts receivable应收账款notes receivable应收票据bank acceptance银行承兑汇票trade acceptance商业承兑汇票dividend receivable应收股利interest receivable应收利息allowance for bad debts坏账准备prepaid n. 预付项目inventory n. 存货 raw materials 原材料low-value consumption goods低值易耗品 semi-finished goods 半成品finished goods 产成品periodic实地盘存制 the Lower of Cost or Market Rule 成本与市价孰低 specific identification个别认定法 weighted average加权平均法FIFO先时先出法LIFO后进先出法limited company有限公司 principal n. 本金marketable securities有价证券 common stocks普通股preferred stock优先股 dividend n.股息，红利 interest n. 利息listed companies 上市公司Securities/stock exchange证券交易所 Unit 3 enterprise n.企业tangible assets有形资产rental n.租赁，租金额administrative管理的，行政的 fixed assets (PPE) 固定资产 property n.财产，地产 plant工厂,重型机械 equipment设备warehouse n.库房issuance of securities 发行股票donation n.捐助long-term assets长期资产useful life使用寿命original cost原始成本historical cost历史成本actual cost实际成本additional cost附加费用expenditure n.支出，花费，开销intended use预定可使用状态installation