会计英语财务会计.pptx

会计英语财务会计2021/7/4Chapter 12021/7/4accounting会计，会计学enterprises企业decision making制定决策public accounting公共会计2021/7/4certified public accountants(CPAs)注册会计师income tax所得税cash flow prospects现金流预测auditing审计2021/7/4cost accounting成本会计internal control内部控制private accounting 私人会计（企业会计）government accounting政府会计2021/7/4nonprofit organizations非营利组织tax planning税务筹划executives高级管理人员professional judgment职业判断力2021/7/4ethical standard道德准则integrity整合性AICPA美国注册会计师协会2021/7/4Chapter 22021/7/4theoretical framework理论框架conceptual framework概念框架accounting objective会计目标qualitative characteristics质量特征2021/7/4accounting elements会计要素measurement and recognition 确认与计量asset资产liabilities负债2021/7/4equity权益revenue收入expense费用net income(net loss)净收益或净亏损2021/7/4accounting entity会计主体going concern持续经营monetary unit货币计量accrual-basis权责发生制（应计制）2021/7/4realization principle实现原则full disclosure充分反映materiality重要性constraint约束2021/7/4conservatism稳健性industry practices行业实务2021/7/4Chapter 32021/7/4accounting cycle会计循环accounting entry会计分录accounting equation会计等式ledger account分类账2021/7/4adjusted trial balance调整后试算表after-closing trial balance结账后试算表balance sheet account资产负债表账户book of original entry原始分类账簿2021/7/4chronological record序时记录closing entry结账分录closing the accounts结账credit balance贷方余额2021/7/4debit balance借方余额depreciation expense折旧费用double-entry accounting复式记账制end-of-period adjusting entries期末调整分录2021/7/4income statement account收益表账户income summary account收益汇总账户nominal account虚账户permanent account永久性账户2021/7/4temporary account临时性账户unadjusted trial balance调整前试算表2021/7/4Chapter 42021/7/4financial statement财务报表financial condition财务状况balance sheet资产负债表income statement 收益表2021/7/4statement of cash flow现金流量表retained earnings留存收益single-step approach单步法multiple-step approach多步法2021/7/4costs of goods sold销货成本gross profit毛利operating income营业收入sales returns and allowances销售退回与折让2021/7/4selling expenses销售费用administrative expenses管理费用other income其他收入（支出）offset抵消2021/7/4yield产生combined statement合并报表2021/7/4Chapter 52021/7/4again schedule账