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第一课 财务会计导读
Glossary
accrual basis 权责发生制
Asset 资产
balance sheet资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制
cash flow statement 现金流量表double entry method 复式记账法 Expenses费用 Fair value公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保 Historical cost历史成本 Impairment 减值
impairment provision减值准备 income statement利润表 Liabilities负债 Maturity 到期
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Net realizable value可变现净值 Owners’ Equity 所有者权益 post-amortization costs摊余成本 Present value现值
Profit 利润
Replacement cost重置成本 stewardship 受托责任 transferor转出方 transferee转入方 1.资产类科目Assets
现金：Cash and cash equivalents
银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables
原材料：Raw materials
在途物资：Materials in transport 库存商品：inventory
存货跌价准备：provision for the decline in value of inventories 坏账准备：Allowance for doubtful acounts
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待摊费用：Prepaid expense
交易性金融资产：Trading financial assets
持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial assets 短期投资：Short-term investment
长期股权投资：Long-term equity investment 固定资产：Fixed assets
累计折旧：Accumulated depreciation 在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets 累计摊销：Accumulated amortization 商誉：Goodwill
递延所得税资产：deferred tax assets （DTA）
2.负债类Liability
短期借款：Short-term loans/ borrowing
长期借款：Long-term loans/ borrowing
预收账款：advance from customers/ Deposit received 应付票据：Notes payable 应付账款：Account payable 应付工资薪酬：wages payable
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会计科目中英文对照版
