（1）會(huì)計(jì)與會(huì)計(jì)理論 會(huì)計(jì) accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財(cái)務(wù)會(huì)計(jì) Financial Accounting 管理會(huì)計(jì) Management Accounting 成本會(huì)計(jì) Cost Accounting 私業(yè)會(huì)計(jì) Private Accounting 公眾會(huì)計(jì) Public Accounting 注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB 管理會(huì)計(jì)協(xié)會(huì) IMA美國(guó)會(huì)計(jì)學(xué)會(huì) AAA 稅務(wù)稽核署 IRS 獨(dú)資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會(huì)計(jì)目標(biāo) Accounting Objectives 會(huì)計(jì)假設(shè) Accounting Assumptions 會(huì)計(jì)要素 Accounting Elements 會(huì)計(jì)原則 Accounting Principles 會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures 財(cái)務(wù)報(bào)表 Financial Statements 財(cái)務(wù)分析Financial Analysis 會(huì)計(jì)主體假設(shè) Separate-entity Assumption 貨幣計(jì)量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern) Assumption 會(huì)計(jì)分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費(fèi)用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實(shí)現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting) Principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財(cái)務(wù)報(bào)告 Financial Report 流動(dòng)資產(chǎn) Current assets 流動(dòng)負(fù)債 Current Liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning------------------------------------------------------------（2）會(huì)計(jì)循環(huán) 會(huì)計(jì)循環(huán) Accounting Procedure/Cycle 會(huì)計(jì)信息系統(tǒng) Accounting information System 帳戶(hù) Ledger 會(huì)計(jì)科目 Account 會(huì)計(jì)分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類(lèi)帳 General Ledger 明細(xì)分類(lèi)帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷(xiāo)售日記帳 Sales Journal 購(gòu)貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries----------------------------------------------------------（3）現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫(kù)存現(xiàn)金 Cash in hand 流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對(duì)帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point 目的地交貨價(jià) F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷(xiāo)售退回及折讓 Sales return and allowance 壞帳費(fèi)用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷(xiāo)法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discount 背書(shū) Endorse 拒付費(fèi) Protest fee------------------------------------------------------------（4）存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運(yùn)地離岸價(jià)格 F.O.B shipping point 目的地抵岸價(jià)格 F.O.B destination 寄銷(xiāo) Consignment 寄銷(xiāo)人 Consignor 承銷(xiāo)人 Consignee 定期盤(pán)存 Periodic inventory 永續(xù)盤(pán)存 Perpetual inventory購(gòu)貨 Purchase 購(gòu)貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification 加權(quán)平均法 Weighted average 先進(jìn)先出法 First-in, first-out or FIFO 后進(jìn)先出法 Lost-in, first-out or LIFO 移動(dòng)平均法 Moving average 成本或市價(jià)孰低法 Lower of cost or market or LCM 市價(jià) Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價(jià)格法 Retail method 成本率 Cost ratio