MPAcc會計專碩英語整理
Accounting equation：assets = liabilities + owner’s equity [‘?kw?ti]
Profit = revenue – expense利潤 收入 費用
Cash 銀存 capital 實收資本
debit 借（Dr） credit貸(Cr)
account payable 應付賬款
account receivable 應收賬款
notes receivable 應收票據
fixed assets 固定資產 retained earnings留存收益
Prepaid expenses 預付費用 unearned revenues預收賬款
Accrued revenues 應計收入 accrued expenses 應計費用
Accumulated depreciation 累計折舊
current assets 流動資產 current liabilities 流動負債
long-term liabilities 長期負債 contingent liabilities 或有負債
stock dividends 現金股利或股票股利 treasury stock 庫存股
supplies備用品 uncollectible accounts 壞賬
percent of sales method 銷售百分比法
analysis of receivable method 賬齡分析法
selling expenses 銷售費用 delivery expenses 運費
administrative expenses 管理費用 advertising 廣告費
merchandise inventory 商品存貨
Rent revenue 租金收入 interest revenue 利息收入 sales 銷售收入
Commissions revenue傭金費用 fares earned 運費收入
Sales discounts 現金折扣 trade discounts 商業折扣
sales returns and allowances 銷售退回、折讓
Accounting period 會計期間 Abbreviations縮寫 chart of accounts科目表
accounting year 或financial year 會計年度 ledger 分類賬
service businesses 服務企業
merchandising businesses 商業企業
manufacturing businesses 工業企業
internal users :managers , employees
external users: customers, creditors債權人, debtor 債務人， investors, government
management accounting管理會計
塞班斯法案（Sarbanes-Oxley Act，簡稱SOX法案），是在安然 世通 等一系列的經濟丑聞爆發后頒布的。法案的實施，很多的公司高管走入班房，或者從此不再擔任高管工作；很多的內部交易被撤銷，獲得的利益強迫吐出來。
Internal auditor內部審計 Bookkeeper簿記員 cost accountant 成本會計
CPA：certified public accountants
GAAP:一般公認會計原則generally accepted accounting principles
Business entity會計主體 limited liability company有限責任公司
Proprietorship獨資企業 partnership合伙企業 corporation公司
Initially recorded 初始計量 assessed value重置價值 devalue減值
Unit of measure concept 貨幣計量
負債在前 權益在后 creditors have first rights to the assets
deposit 存款 installment 分期付款 payroll taxes工資稅
Balance 余額 supplier 供應商 fees earned 服務收入
Utilities 公共事業 on account 賒購 withdraw 取款 drawing提款
Financial statements 會計報表 ：
Income statement利潤表 （我國采用多步multiple-step form）
balance sheet 資產負債表 （我國采用賬戶式account form ）
Statement of owner’s equity所有者權益變動表 notes 附注
statement of cash flows 現金流量表：
cash flows from operating activities經營活動
cash flows from investing activities 投資活動
cash flows from financing activities籌資活動
Matching concept配比原則
net income 凈收益 net profit 凈利潤 gross profit 毛利潤 cost 成本
net sales 凈收入
sales – cost of merchandise sold =gross profit
gross profit – operating expenses = net income
Accrual-basis accounting 權責發生制
Cash-basis accounting 收付實現制
Trial balance 試算平衡表（見手機步驟）
posting of transactions 過賬 journal日記賬
Double-entry accounting system 復式記賬法
Rules of debit and credit借貸記賬法
Intangible assets：patent rights專利權, copyrights版權, trademarks
Insurance 保險金 tuition學費 notes 票據 subscription訂閱
Premium 保險費 retailer 零售商 journalize entries記賬分錄
Accounting period concept 會計期間原則
Book value of the assets賬面價值 fair value 公允價值
Work sheet 工作底稿 pledge 抵押 closing entries 結賬分錄
Accounting cycle 會計循環（見手機步驟）
Fiscal year 會計年度 internal control 內部控制（見手機有組成）
Subsidiary ledgers 輔助分類賬 general ledgers 一般分類賬
Special journals 特殊日記賬 invoice 發票 discount 折扣
Computerized accounting systems 電算會計系統
Periodic inventory system 定期存續制
Perpetual inventory system 永續盤存制
Memo 備忘錄 money orders 匯票 checking account支票賬戶
Net realizable value 可變現凈值
=estimated selling price估計售價 – direct costs of disposal直接處置成本
Bank reconciliation 銀行調節表
Cash and cash equivalents現金與現金等價物
Good will 商譽：allows a business to earn a greater rate of return than nomal
A board of directors 董事會
