1`Business 企业 A business is an organization in which basic resources (inputs), such an
materials and labor, are assembled and processed to provide goods or services
(outputs) to customers.
Manufacturing Business 制造企业
Merchandising Business 商业企业
Service Business 服务性企业
Proprietorship 独资企业 A proprietorship is owned by one individual
Partnership 合伙企业 A partnership is owned by two or more individuals
Corporation 公司制企业 A corporation is organized under state or federal statutes as a
separate legal entity.
Profit 利润
Business Stakeholder 企业相关着business stakeholder is a person or entity having an interest in
the economic performance of the business.
Accounting 会计
Financial Accounting 财务会计
Managerial Accounting 管理会计
Private Accounting 私用会计（企业会计）：Accountants employed by a business firm or a
not-for-profit organization are said to be engaged in private
accounting .
Public Accounting 公共会计（会计师事务所） ：Accountants and their staff who provide
services on a fee basis are said to be employed in public
accounting .
Accounting Equation 会计恒等式
Assets 资产 The resources owned by a business
Liabilities 负债 The rights of the creditors, which represent debts of the business Owner’s Equity 所有者权益The rights of the owners.
Business Transaction 企业交易 A business transaction is an economic event or condition
that directly changes an entity’s financial condition or directly affects its
results of operations
Accounts Payable 应付账款
Accounts Receivable 应收账款
Expenses 费用
Prepaid Expenses 预付费用
Account Form 账户格式
Report Form 报告式
Net Income 净收入
Net Loss 净损失
Revenue 收入
Financial Statements 财务报表 financial statements, provide summarized information to
the owner
Balance Sheet 资产负债表A list of the assets, liabilities, and owner’s equity as of a specific date. Income Statement 利润表A summary of the revenue and expenses for a specific period of time. Statement of Owner's Equity 所有者权益变动表Shows the reason for the change in each
owner’s equity account that have occurred during a specific
period of time.
Generally Accepted Accounting Principles (GAAP) 公认会计原则
Statement of Cash Flows 现金流量表 A summary of the cash receipts and disbursements for a
specific period of time.
Certified Public Accountant (CPA) 注册会计师
2`Account 账户An account is a separate record to show the increase and decrease of each
financial statement item.
Ledger 分类账A group of accounts for a business entity is called a ledger
Chart of Accounts 科目表 A list of the accounts in the ledger is called a chart of account Revenues 收入类账户
Expenses 资产消耗
Drawing 提款账户
Balance of the Account 账户余额
Debits 借方金额
Credits 贷方金额
T Account T 型帐 An account can be drawn to resemble the letter T, it is called a T account. Double-Entry Accounting 复式记账会计
Journal Entry 日记账分录
Journal 日记账
Journalizing 日记簿记账2
Posting 过账
Two-Column Journal 二栏式日记账
Unearned Revenue 预收收入 The liability created by receiving the cash in advance of
providing the service is called unearned revenve.
Trial Balance 试算平衡
3`Cash Basis 现今制（收付实现制） period in which cash is received or paid
Accrual Basis 应计制（权责发生制） period in which they are earned
Adjusting Process 调整程序
Accruals 应计项目
Deferrals 递延项
Deferred Expenses 递延费用（预付费用）have been initially recorded as assets but are
expected to become expenses
Accrued Expenses 应计费用 (accrued liabilities)
Deferred Revenues 递延收入（预收收入）have ben initially recorded as liability bu are
expected to become revenues
Accrued Revenues 应计收入(accrued assets)
Prepaid Expenses 预付费用
Adjusting Entries 调整账户
Unearned Expenses 预收费用？
Adjusted Trial Balance 调整试算平衡
Accumulated Depreciation累计折旧
Depreciation 折旧
Book Value of the Asset 资产账面价值
Depreciation Expense 折旧费用
Contra Accounts 备抵账户 accumulated depreciation accounts
Fixed Assets 固定资产（plant assets ）
4`Accounting Cycle 会计循环
Work Sheet 工作底稿
Current Assets 流动资产Cash and other assets that are expected to be converted into cash,
sold, or used up usually in less than a year are current assets.
Current Liabilities 流动负债
Long-Term Liabilities 长期负债
Post-Closing Trial Balance 结账后试算表
Closing Entries 结账分录
Real Account 实账户
Temporary Accounts (Nominal Accounts ) 虚账户（类似过渡账户）
Income Summary 损益表（反应某一特定时期收入费用状况的报表）
5`Accounting System 会计系统
General Ledger 总分类账
Accounts Payable Subsidiary Ledger 应付账款明细账
Accounts Receivable Subsidiary Ledger 应收账款明细账
Purchases Journal 赊购日记账The purchases journal is designed for recording all
purchases on account.
Cash Payments Journal 现金支出日记账
Revenue Journal 赊销日记账
Cash Receipts Journal 现金收入日记账All transactions that involve the receipt of cash are
recorded in the cash receipts journal
Special Journals 特种日记账
Controlling Account 控制账户
General Journal 普通日记账
6` Multiple-Step Income Statement 多步式损益表
Single-Step Income Statement 单步式损益表
Sales 销售额
Sales Discounts 销售折扣
Sales Returns & Allowances 销售退回及折让
Purchase 购买额
Purchase Discount 购货折扣
Purchase Returns & Allowances 购货退回或折让
Periodic Method 实地盘存制
Perpetual Method 永续盘存制
Merchandise Inventory 商品存货
Cost of Merchandise Sold 商品销售成本
Gross Profit 毛利润
Administrative Expenses管理费用
Selling Expenses 销售费用
Income from Operations 营业收入
Other Expense 其他费用
Other Income 其他收益
Invoice 发票
Credit Memorandum 贷项通知单
Debit Memorandum 借项通知单
FOB Destination 目的地交货
FOB Shipping Point 船上交货
Trade Discounts 商业折扣
7` Cash 现金
Bank Reconciliation 银行存款余额调节表
Check 支票
Remittance advice 汇款通知 Transactions register 交易登记册（交易账簿） Deposit ticket 存款票据
Signature card 签名卡
Drawee 付款人
Drawer 发票人
Payee 收款人
8` Accounts Receivable 应收账款
Notes Receivable 应收票据
Allowance Method 备抵法
Uncollectible Accounts Expense 坏账损失
Direct Write-Off Method 直接冲销法
Aging the Receivables 应收账款账龄分析法 Net Realizable Value 可变现价值
Maturity Value 到期价值
Promissory Note 本票
9`Inventory 存货
Periodic Inventory System 实地盘存制 Perpetual Inventory System 永续盘存制
Average Cost Method 加权平均法
First-in, First-out (FIFO) Method 先进先出法
Last-in, First-out (LIFO) Method 后进先出法
Lower-of-Cost-or-Market (LCM) Method 成本与市价孰低法 Gross Profit Method 毛利率法
Retail Inventory Method 零售价法
10`Fixed assets 固定资产损失
Depreciation 折旧
Residual Value 剩余价值
Book Value 账面价值
Accelerated Depreciation Method 加速折旧法
Straight-Line Method 直线法
Declining-Balance Method 余额递减法
Units-of-Production Method 工作量法
Trade-in Allowance 交换折价
Depletion 折耗
Amortization 摊销
Intangible Assets 无形资产 Copyright 版权
Patents 专利
Goodwill 商誉
Trademark 商标
Boot 补价（附得利益）
11`
Discount 折价
Discount Rate 贴现率
Proceeds 应收票据贴现率 Gross Pay 毛工资
Net Pay 净薪资
Payroll 薪酬
Defined Contribution Plan 确定投入计划 Defined Benefit Plan 确定收益计划 12`Stock 股份
Stockholders 股东
Stockholders ’ Equity 股东权益 Retained Earnings 留存收益 Paid-in Capital 实收资本 Common Stock 普通股
Preferred Stock 优先股
Par 平价
Cumulative Preferred Stock 累积优先股 Nonparticipating Preferred Stock Stated Value 设定价值
Outstanding Stock发行在外股票 Premium 溢价
Treasury Stock 库藏股票
Stock Split 股票分割
Cash Dividend 现金股利
Stock Dividend 股票股利
1`Business 企业 A business is an organization in which basic resources (inputs), such an
materials and labor, are assembled and processed to provide goods or services
(outputs) to customers.
Manufacturing Business 制造企业
Merchandising Business 商业企业
Service Business 服务性企业
Proprietorship 独资企业 A proprietorship is owned by one individual
Partnership 合伙企业 A partnership is owned by two or more individuals
Corporation 公司制企业 A corporation is organized under state or federal statutes as a
separate legal entity.
Profit 利润
Business Stakeholder 企业相关着business stakeholder is a person or entity having an interest in
the economic performance of the business.
Accounting 会计
Financial Accounting 财务会计
Managerial Accounting 管理会计
Private Accounting 私用会计（企业会计）：Accountants employed by a business firm or a
not-for-profit organization are said to be engaged in private
accounting .
Public Accounting 公共会计（会计师事务所） ：Accountants and their staff who provide
services on a fee basis are said to be employed in public
accounting .
Accounting Equation 会计恒等式
Assets 资产 The resources owned by a business
Liabilities 负债 The rights of the creditors, which represent debts of the business Owner’s Equity 所有者权益The rights of the owners.
Business Transaction 企业交易 A business transaction is an economic event or condition
that directly changes an entity’s financial condition or directly affects its
results of operations
Accounts Payable 应付账款
Accounts Receivable 应收账款
Expenses 费用
Prepaid Expenses 预付费用
Account Form 账户格式
Report Form 报告式
Net Income 净收入
Net Loss 净损失
Revenue 收入
Financial Statements 财务报表 financial statements, provide summarized information to
the owner
Balance Sheet 资产负债表A list of the assets, liabilities, and owner’s equity as of a specific date. Income Statement 利润表A summary of the revenue and expenses for a specific period of time. Statement of Owner's Equity 所有者权益变动表Shows the reason for the change in each
owner’s equity account that have occurred during a specific
period of time.
Generally Accepted Accounting Principles (GAAP) 公认会计原则
Statement of Cash Flows 现金流量表 A summary of the cash receipts and disbursements for a
specific period of time.
Certified Public Accountant (CPA) 注册会计师
2`Account 账户An account is a separate record to show the increase and decrease of each
financial statement item.
Ledger 分类账A group of accounts for a business entity is called a ledger
Chart of Accounts 科目表 A list of the accounts in the ledger is called a chart of account Revenues 收入类账户
Expenses 资产消耗
Drawing 提款账户
Balance of the Account 账户余额
Debits 借方金额
Credits 贷方金额
T Account T 型帐 An account can be drawn to resemble the letter T, it is called a T account. Double-Entry Accounting 复式记账会计
Journal Entry 日记账分录
Journal 日记账
Journalizing 日记簿记账2
Posting 过账
Two-Column Journal 二栏式日记账
Unearned Revenue 预收收入 The liability created by receiving the cash in advance of
providing the service is called unearned revenve.
Trial Balance 试算平衡
3`Cash Basis 现今制（收付实现制） period in which cash is received or paid
Accrual Basis 应计制（权责发生制） period in which they are earned
Adjusting Process 调整程序
Accruals 应计项目
Deferrals 递延项
Deferred Expenses 递延费用（预付费用）have been initially recorded as assets but are
expected to become expenses
Accrued Expenses 应计费用 (accrued liabilities)
Deferred Revenues 递延收入（预收收入）have ben initially recorded as liability bu are
expected to become revenues
Accrued Revenues 应计收入(accrued assets)
Prepaid Expenses 预付费用
Adjusting Entries 调整账户
Unearned Expenses 预收费用？
Adjusted Trial Balance 调整试算平衡
Accumulated Depreciation累计折旧
Depreciation 折旧
Book Value of the Asset 资产账面价值
Depreciation Expense 折旧费用
Contra Accounts 备抵账户 accumulated depreciation accounts
Fixed Assets 固定资产（plant assets ）
4`Accounting Cycle 会计循环
Work Sheet 工作底稿
Current Assets 流动资产Cash and other assets that are expected to be converted into cash,
sold, or used up usually in less than a year are current assets.
Current Liabilities 流动负债
Long-Term Liabilities 长期负债
Post-Closing Trial Balance 结账后试算表
Closing Entries 结账分录
Real Account 实账户
Temporary Accounts (Nominal Accounts ) 虚账户（类似过渡账户）
Income Summary 损益表（反应某一特定时期收入费用状况的报表）
5`Accounting System 会计系统
General Ledger 总分类账
Accounts Payable Subsidiary Ledger 应付账款明细账
Accounts Receivable Subsidiary Ledger 应收账款明细账
Purchases Journal 赊购日记账The purchases journal is designed for recording all
purchases on account.
Cash Payments Journal 现金支出日记账
Revenue Journal 赊销日记账
Cash Receipts Journal 现金收入日记账All transactions that involve the receipt of cash are
recorded in the cash receipts journal
Special Journals 特种日记账
Controlling Account 控制账户
General Journal 普通日记账
6` Multiple-Step Income Statement 多步式损益表
Single-Step Income Statement 单步式损益表
Sales 销售额
Sales Discounts 销售折扣
Sales Returns & Allowances 销售退回及折让
Purchase 购买额
Purchase Discount 购货折扣
Purchase Returns & Allowances 购货退回或折让
Periodic Method 实地盘存制
Perpetual Method 永续盘存制
Merchandise Inventory 商品存货
Cost of Merchandise Sold 商品销售成本
Gross Profit 毛利润
Administrative Expenses管理费用
Selling Expenses 销售费用
Income from Operations 营业收入
Other Expense 其他费用
Other Income 其他收益
Invoice 发票
Credit Memorandum 贷项通知单
Debit Memorandum 借项通知单
FOB Destination 目的地交货
FOB Shipping Point 船上交货
Trade Discounts 商业折扣
7` Cash 现金
Bank Reconciliation 银行存款余额调节表
Check 支票
Remittance advice 汇款通知 Transactions register 交易登记册（交易账簿） Deposit ticket 存款票据
Signature card 签名卡
Drawee 付款人
Drawer 发票人
Payee 收款人
8` Accounts Receivable 应收账款
Notes Receivable 应收票据
Allowance Method 备抵法
Uncollectible Accounts Expense 坏账损失
Direct Write-Off Method 直接冲销法
Aging the Receivables 应收账款账龄分析法 Net Realizable Value 可变现价值
Maturity Value 到期价值
Promissory Note 本票
9`Inventory 存货
Periodic Inventory System 实地盘存制 Perpetual Inventory System 永续盘存制
Average Cost Method 加权平均法
First-in, First-out (FIFO) Method 先进先出法
Last-in, First-out (LIFO) Method 后进先出法
Lower-of-Cost-or-Market (LCM) Method 成本与市价孰低法 Gross Profit Method 毛利率法
Retail Inventory Method 零售价法
10`Fixed assets 固定资产损失
Depreciation 折旧
Residual Value 剩余价值
Book Value 账面价值
Accelerated Depreciation Method 加速折旧法
Straight-Line Method 直线法
Declining-Balance Method 余额递减法
Units-of-Production Method 工作量法
Trade-in Allowance 交换折价
Depletion 折耗
Amortization 摊销
Intangible Assets 无形资产 Copyright 版权
Patents 专利
Goodwill 商誉
Trademark 商标
Boot 补价（附得利益）
11`
Discount 折价
Discount Rate 贴现率
Proceeds 应收票据贴现率 Gross Pay 毛工资
Net Pay 净薪资
Payroll 薪酬
Defined Contribution Plan 确定投入计划 Defined Benefit Plan 确定收益计划 12`Stock 股份
Stockholders 股东
Stockholders ’ Equity 股东权益 Retained Earnings 留存收益 Paid-in Capital 实收资本 Common Stock 普通股
Preferred Stock 优先股
Par 平价
Cumulative Preferred Stock 累积优先股 Nonparticipating Preferred Stock Stated Value 设定价值
Outstanding Stock发行在外股票 Premium 溢价
Treasury Stock 库藏股票
Stock Split 股票分割
Cash Dividend 现金股利
Stock Dividend 股票股利