1、14. 流動(dòng)資產(chǎn)currentasset（10111213.存貨inventoryincome=SOCI.資產(chǎn)asset2. 負(fù)債liability.所有者權(quán)益equity=capital=netasset4. 收入income=revenue=sales費(fèi)用expense5. 廠房plant機(jī)器machine6. 無形資產(chǎn)intangibleasset非流動(dòng)資產(chǎn)Noncurrentasset（678屬于9）.庫存現(xiàn)金pettycashI .銀行存款cash應(yīng)收賬款tradereceivable=A/R13屬于14）15.貸款loan16.應(yīng)付賬款tradepayables=A/P17.預(yù)收賬

2、款advancefromcustomers18.流動(dòng)負(fù)債currentliability（151617屬于18）19.實(shí)收資本sharecapital20.資本公積sharepremium21 .留存收益Retainedearnings=R/ES.資產(chǎn)負(fù)債表statementoffinancialposition=SOFP22 .所有者權(quán)益變動(dòng)表statementofchangesinequity=SOCIE24. 現(xiàn)金流量表statementofcashflow25.禾V潤表statementofcomprehensive第二章.復(fù)式記賬double-entrybookkeeping借Deb

3、it2. 貸Credit預(yù)付賬款prepayment3. 利潤profit第四章1 .增值稅valueaddedtax=salestax.進(jìn)項(xiàng)稅額inputtax2 .銷項(xiàng)稅額outputtax9.取走withdraw第五章1. 現(xiàn)金pettycash=cashonhand支票cheque2. 自動(dòng)轉(zhuǎn)賬standingorder/directdebt銀行給你存款利息bankinterestondeposit3. 銀行收取利息手續(xù)費(fèi)bankcharges4. 銀行收取利息bankinterestonoverdraft4. 貿(mào)易折扣（商業(yè)折扣）tradediscount空頭支票dishonored

4、cheque5. 現(xiàn)金折扣cashdiscount8.未結(jié)清的款項(xiàng)，別人給我的unclearedlodgement6. 不含稅exclusive9.未承兌的匯票unpresentcheque7. 含稅inclusive、10.別人給我支票undrawncheque8. 交易事項(xiàng)Transaction11. 公司業(yè)務(wù)錯(cuò)誤businesserror毛利潤grossprofit12. 銀行業(yè)務(wù)錯(cuò)誤bankerror銀行存款余額調(diào)節(jié)表bankreconciliation銀行透支overdraft13. 銀行對賬單bankstatement現(xiàn)金賬簿/銀行存款日記賬cashbook總賬controlacc

5、ounts=generalledger明細(xì)賬individualledger=personalledger=subsidiaryledger=memoaccount14. 應(yīng)收賬款總賬receivablecontrolaccount=receivablegeneralledger應(yīng)收賬款明細(xì)賬receivableledger=salesledger22. 一般性壞賬準(zhǔn)備generalallowance特殊性壞賬準(zhǔn)備specificallowance23. 可疑的壞賬doubtfuldebt資產(chǎn)減值損失expense-baddebtswrittenoff壞賬準(zhǔn)備allowanceforA/R第六

6、章1 存貨inventory先進(jìn)先出firstinfirstout2 特殊計(jì)價(jià)法specificidentification加權(quán)平均法periodaverage=weightedaverage3 移動(dòng)加權(quán)平均法continuous15. 壞賬baddebt=irrecoverabledebtaverage=continuousweightedaveragecostmethod=movingweightedaveragemethod成本historicalcost4 可變現(xiàn)凈值netrealizablevalue8資產(chǎn)減值損失-計(jì)提的存貨跌價(jià)準(zhǔn)備expense-inventorywritten-

7、down9 永續(xù)盤存制perpetualinventorysystem10 實(shí)地盤存制periodicinventorysystem11 購貨purchase數(shù)量quantity12 單價(jià)unitcost毛禾V潤率grossprofitmargin第七章2場地準(zhǔn)備費(fèi)costofsitepreparation運(yùn)輸費(fèi)deliveryandhandling3 安裝費(fèi)installation員工培訓(xùn)費(fèi)employeetraining4 資本化后續(xù)支出capitalexpenditure5 費(fèi)用化后續(xù)支出revenueexpenditure6 直線法straightlinemethod累計(jì)折舊accum

8、ulateddepreciation7 原值originalcost預(yù)計(jì)凈殘值estimatedresidualvalue12預(yù)計(jì)使用壽命usefullife1買價(jià)originalpurchaseprice13余額遞減法reducingbalancemethod或有負(fù)債contingent14賬面價(jià)值netbookvalue=carryingvalue15固定資產(chǎn)處置disposaloffixedasset16固定資產(chǎn)清理disposalaccount17研究性支出researchcost18開發(fā)性支出developmentcost19不確定使用壽命indefiniteusefullife20

9、確定使用壽命finiteusefullife21 累計(jì)攤銷accumulatedamortization每年的折舊depreciationforeachliabilities現(xiàn)時(shí)義務(wù)presentobligation2. 或有資產(chǎn)contingentassets肯定的certain3. 可能的probable或許的possible4. 遙遠(yuǎn)的，渺茫的Remote預(yù)計(jì)負(fù)債provision第九章1. 試算平衡trialBalance交易發(fā)生transactionoccur2. 復(fù)式記賬Doubleentryyear第八章結(jié)賬Balanceoff3. 期末調(diào)整YearEndAdjustment1或

10、有事項(xiàng)contingencies錯(cuò)誤Errors4. 遺漏omission利潤表Thestatementof5. 任命錯(cuò)誤commissionerrors原貝/性錯(cuò)誤errorsofprinciple6. 力口總錯(cuò)誤castingerrors暫記賬戶suspenseaccount第十章1. 預(yù)付賬款prepayment預(yù)提費(fèi)用accruals2. 其他應(yīng)收款otherreceivable遞延收入Deferredincome3. 至U期expire欠款arrear4. 租客Tenant財(cái)務(wù)報(bào)表financialstatements5. 資產(chǎn)負(fù)債表TheStatementofcomprehensiveincome5. 所有者權(quán)益變動(dòng)表Thestatementofchangeinequity第十一章1. 現(xiàn)金流量表Thestatementofcashflow經(jīng)營活動(dòng)operatingactivities2. 投資活動(dòng)investingactivities籌資活動(dòng)financingactivities3. 直接法Thedirectmethod間接法indirectmethod4. 付出利息Interestpaid付出所得稅Incometaxpaid