第一部分 會(huì)計(jì)基本原理
1.accounting [’ka渂琀樀崁渀. 會(huì)計(jì)
2.double-entry system 復(fù)式記賬法
2-1 Dr.(Debit) 借記
2-2 Cr.(Credit) 貸記
3.accounting basic assumption 會(huì)計(jì)基本假設(shè)
4.accounting entity 會(huì)計(jì)主體
5.going concern 持續(xù)經(jīng)營(yíng)
6.accounting periods 會(huì)計(jì)分期
7.monetary measurement 貨幣計(jì)量
8.accounting basis 會(huì)計(jì)基礎(chǔ)
9.accrual [’kr夂氂崀 basis 權(quán)責(zé)發(fā)生制
【講解】
accrual n. 自然增長(zhǎng)，權(quán)責(zé)發(fā)生制原則，應(yīng)計(jì)項(xiàng)目
accrual concept 應(yīng)計(jì)概念
accrue [’kru嶗 v. 積累，自然增長(zhǎng)或利益增加，產(chǎn)生
10.accounting policies 會(huì)計(jì)政策
11.substance over form 實(shí)質(zhì)重于形式
12.accounting elements 會(huì)計(jì)要素
13.recognition [rek朂’n茂()n] n. 確認(rèn)
13-1 initial recognition [rek朂’n茂()n] 初始確認(rèn)
【講解】
recognize [’r欂夀朂’na稂崀 v. 確認(rèn)
14.measurement [’me夂洂()nt] n. 計(jì)量
14-1 subsequent [’s戂猀樀欂眀()nt] measurement 后續(xù)計(jì)量
15.asset [’猀攀琀崀 n. 資產(chǎn)
16.liability [la夂’b氂樀琂樀嶗 n. 負(fù)債
17.owners’ equity 所有者權(quán)益
18.shareholder’s equity股東權(quán)益
19.expense [欂’spens; ek-] n. 費(fèi)用
20.profit [’pr昂樀琂崀 n. 利潤(rùn)
21.residual [r’z摟樀言夂氂崀 equity 剩余權(quán)益
22.residual claim 剩余索取權(quán)
23.capital [’k瀀樀琂()l] n. 資本
24.gains [ɡeinz] n. 利得
25.loss [l猂崀 n. 損失
26.Retained earnings 留存收益
27.Share premium股本溢價(jià)
28.historical cost 歷史成本
【講解】
historical [h’st爂樀欂()l] adj. 歷史的,歷的
historic [h’st爂樀欂崀 adj. 有歷史意義的,歷的
28-1 replacement [r’ple猂洀()nt] cost 重置成本
29.Balance Sheet/Statement of Financial Position 資產(chǎn)負(fù)債表
29-1 Income Statement 利潤(rùn)表
29-2 Cash Flow Statement 現(xiàn)金流量表
29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者權(quán)益(股東權(quán)益)變動(dòng)表
29-4 notes [n訂琂猀崀 n. 附注
1.accounting [’ka渂琀樀崁渀. 會(huì)計(jì)
2.double-entry system 復(fù)式記賬法
2-1 Dr.(Debit) 借記
2-2 Cr.(Credit) 貸記
3.accounting basic assumption 會(huì)計(jì)基本假設(shè)
4.accounting entity 會(huì)計(jì)主體
5.going concern 持續(xù)經(jīng)營(yíng)
6.accounting periods 會(huì)計(jì)分期
7.monetary measurement 貨幣計(jì)量
8.accounting basis 會(huì)計(jì)基礎(chǔ)
9.accrual [’kr夂氂崀 basis 權(quán)責(zé)發(fā)生制
【講解】
accrual n. 自然增長(zhǎng)，權(quán)責(zé)發(fā)生制原則，應(yīng)計(jì)項(xiàng)目
accrual concept 應(yīng)計(jì)概念
accrue [’kru嶗 v. 積累，自然增長(zhǎng)或利益增加，產(chǎn)生
10.accounting policies 會(huì)計(jì)政策
11.substance over form 實(shí)質(zhì)重于形式
12.accounting elements 會(huì)計(jì)要素
13.recognition [rek朂’n茂()n] n. 確認(rèn)
13-1 initial recognition [rek朂’n茂()n] 初始確認(rèn)
【講解】
recognize [’r欂夀朂’na稂崀 v. 確認(rèn)
14.measurement [’me夂洂()nt] n. 計(jì)量
14-1 subsequent [’s戂猀樀欂眀()nt] measurement 后續(xù)計(jì)量
15.asset [’猀攀琀崀 n. 資產(chǎn)
16.liability [la夂’b氂樀琂樀嶗 n. 負(fù)債
17.owners’ equity 所有者權(quán)益
18.shareholder’s equity股東權(quán)益
19.expense [欂’spens; ek-] n. 費(fèi)用
20.profit [’pr昂樀琂崀 n. 利潤(rùn)
21.residual [r’z摟樀言夂氂崀 equity 剩余權(quán)益
22.residual claim 剩余索取權(quán)
23.capital [’k瀀樀琂()l] n. 資本
24.gains [ɡeinz] n. 利得
25.loss [l猂崀 n. 損失
26.Retained earnings 留存收益
27.Share premium股本溢價(jià)
28.historical cost 歷史成本
【講解】
historical [h’st爂樀欂()l] adj. 歷史的,歷的
historic [h’st爂樀欂崀 adj. 有歷史意義的,歷的
28-1 replacement [r’ple猂洀()nt] cost 重置成本
29.Balance Sheet/Statement of Financial Position 資產(chǎn)負(fù)債表
29-1 Income Statement 利潤(rùn)表
29-2 Cash Flow Statement 現(xiàn)金流量表
29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者權(quán)益(股東權(quán)益)變動(dòng)表
29-4 notes [n訂琂猀崀 n. 附注