完整版会计英语(第三版).ppt

special journal 特种日记账 subsidiary ledger 明细分类账 control account 控制账户 sales journal 销售日记账 0.0 purchases journal 购货日记账 0.0 Chapter 5 0.0 cash equivalent 现金等价物 commercial paper 商业票据 treasury bills 国库券 internal controls 内部控制 0.0 petty cash fund 备用金 bank statement 银行对账单 debit memorandum 借项通知单 credit memorandum 贷项通知单 0.0 bank reconciliation 银行余额调节表 deposit in transit 在途存款 outstanding checks 未兑现支票 service charges 手续费 0.0 nonsufficient funds checks 存款不足退票 temporary investment 短期投资 lower of cost or market 成本与市价孰低 allowance to reduce temporary investments to markets 短期投资市价下跌准备 0.0 bad debts 坏账 write off 注销 bad debt recovery 坏账回收 aging of accounts receivable method 账龄分析法 0.0 allowance method 备抵法 direct write off method 直接冲销法 credit card sales 信用卡销售 promissory note 期票 0.0 maker 出票人 payee 受款人 maturity date 到期日 dishonored note receivable 应收票据拒付 0.0 discounting note receivable 应收票据贴现 proceeds 贴现所得 contingent liability 或有负债 selling accounts receivable 应收账款出售 0.0 pledging accounts receivable 应收账款抵押 accounts receivable turnover 应收账款周转率 0.0 Chapter 6 0.0 specific identification method 个别认定法 first-in, first-out method (FIFO) 先进先出法 last-in, first-out method (LIFO) 后进先出法 replacement costs 重置成本 0.0 lower of cost or market (LCM) method 成本与市价孰低法 raw materials 原材料 work in process 生产成本 finished goods 完工产品 0.0 work-in-process inventory 在产品 manufacturing overhead 制造成本 transportation-in 运输费用 income Manipulate 利润操纵 0.0 inventory shrinkage 存货短缺 gross margin 毛利 net realizable value 可变现净值 provision for decline in value of inventories 存货跌价准备 0.0 gross profit method 毛利率法 retail inventory methods 零售价格法 inventory turnover 存货周转率 number of day’s sales in inventory 存货周转天数 0.0 Chapter 7 0.0 cost method 成本法 equity method 权益法 subsequent expenditures 后续支出 the straight-line (SL) method 直线法 0.0 accelerated methods 加速折旧法 sum-of-the-years’-digits method 年数总和法 declining-balance method 余额递减法 changes in estimate 估计变更 0.0 Stable-monetary-unit 货币计量单位 Matching principle