会计学原理英文版21版答案Word格式.docx

会计学原理英文版21版答案Word格式.docx

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consignee;

entrepreneur,entrepreneurship;

soleproprietorship;

partnership;

corporation;

commonstockorordinaryshare;

preferredstockorpreferenceshare;

corporategovernancesystem;

limitedcompany;

soe：

state-owned

enterprise;

sme：

smallandmediumsizedenterprise;

研发、研发、人力资源;

分配；

物流;

销售;

非营利组织;

股东;

利益相关者;

出借人;

债权人,债务人;

供应商;

客户;

监管;

立法;

董事会;

代理;

抵押贷款;

批发商、零售商,推销商,制造商,服务,发货人,收货人,企业家,企业家能力;

个人独资,合伙企业;

企业;

普通股或普通股,优先股或优先股;

公司治理系统;

有限公司；

国有企业,中小企业,financialstatement;

financialreport;

footnotestofinancialstatement;

interimfinancialstatement;

annual,semiannually,quarterly,monthlyfinancialstatement;

balancesheet;

incomestatement;

cashflowstatement;

statementofowner'

sequity;

classifiedfinancialstatement;

proformafinancialstatements;

unadjustedtrial

balance;

adjustedtrialbalance;

post-closingtrialbalance;

book;

journal;

ledger;

generaljournal;

specificjournal;

generalledger;

subsidiaryledger;

chartofaccounts;

double-entryaccounting;

workingpapers;

worksheet;

财务报表、财务报告、财务报表附注;

中期财务报表,年度,每半年、季度、月度财务报表,资产负债表,损益表,现金流量表,所有者权益表;

财务报表分类;

形式上的财务报表;

调整前试算表,调整后试算表,结帐后试算表;

账簿;

日记账;

分类账;

一般日记账;

特定日记账,总账、明细分类帐;

会计科目表;

复式会计;

工作底稿;

工作表;

accountingethics;

accountingfraud,scandal;

bogusaccountingreport;

accountingoversight;

stringentinternalcontrol;

accountingprinciple,assumption,andstandard;

socialresponsibility;

fasb,gaap,sec,iasb,ifrs;

generalprinciple,specificprinciples;

cashbasisaccounting;

accrualbasisaccounting;

costprinciple;

revenuereorganizationprinciple;

matchingprinciple;

materialityconstraint（cost-to-benefitconstraint）;

fulldisclosureprinciple;

going-concernassumption;

monetaryunitassumption;

timeperiodassumption（periodicityassumption）;

businessentityassumption;

consistencyconcept;

conservatismconstraint;

lowerofcostormarket;

lifoconformityrule;

会计道德;

会计欺诈，丑闻,虚假的会计报告;

会计监督;

严格的内部控制,会计原则,假设,和标准;

社会责任;

财务会计准则委员会,公认会计准则,证券交易委员会,国际会计准则委员会,国际财务报告准则;

一般原则,具体原则;

收付实现制;

权责发生制会计;

成本原则;

收入确认原则,配比原则;

物质性约束（效益成本约束）;

全面披露原则,持续经营假设;

货币计量假设;

会计分期假设（周期性假设）;

会计主体假设;

一致性概念;

保守主义约束;

降低成本或市场;

后进先出一致性规则;

accountingcycle;

operatingcycle;

accountingdocuments;

sourcedocuments;

salestickets;

checks;

purchaseorders;

bills;

invoice;

cashregister;

moneyandanymediumofexchange;

deposit;

moneyorders;

promissorynote;

writtenpromise;

asset;

tangibleasset;

intangibleasset;

liability;

owner'

revenue;

expense;

profit;

currentasset;

non-

currentasset;

fixedasset;

plantandequipment;

cashdiscount;

costofgoodssold;

creditmemorandum;

creditperiod;

creditterms;

debitmemorandum;

discountperiod;

eom（endofmonth）;

fobshippingpoint;

fobdestination;

generalandadministrativeexpenses;

grossmargin;

inventory;

listprice;

multiple-stepincomestatement;

periodicinventorysystem;

perpetualinventorysystem;

purchasereturnandallowance;

shrinkage;

supplementaryrecords;

tradediscount;

damageandlossin

transit;

transportation-in，transportation-out;

itemizedcost;

physicalcount;

deterioration;

会计循环;

营业周期;

会计凭证;

原始凭证;

销售票据,检查,采购订单,账单;

发票;

收银台;

金钱和任何交换的媒介,存款,汇票,本票,书面承诺;

资产,有形资产,无形资产,负债,所有者权益,收入,费用,利润,流动资产、非流动资产、固定资产、厂房和设备,现金折扣,销货成本;

信用证;

信贷时期,信贷条件;

借项通知单;

折扣期间，月末;

寄发地交货,目的地交货;

一般及行政费用,毛利;

存货;

定价;

多级损益表;

定期盘存制;

永续盘存制;

回购和津贴;

损失;

补充记录;

商业折扣,伤亡和损失在运输过程中运入运费，运出运费;

会计成本;

实物盘点;

衰退;

t-account;

contraaccount;

permanentaccounts;

temporaryaccounts;

transactionandevent;

what-iforproposedtransaction;

liquidation;

netincomeorloss;

incomesummary;

saleoncredit,saleonaccount;

receivables;

payables;

capital;

supplies;

notespayable;

accumulateddepreciation;

straightlinedepreciation;

reducedbalancedepreciation;

withdrawal;

deferral;

accruals;

deferredexpensesorrevenues;

accruedexpensesorrevenues;

workingcapital;

beginningbalance;

endingbalance,end-of-periodbalance;

normalbalance;

oppositenormalbalance;

short-term,long-term;

pointoftime,periodoftime;

priorperiod;

fiscalyear,12consecutivemonthsor52weeks;

calendaryear;

naturalbusinessyear;

closingentries;

prepaidaccount;

premium;

journalentry;

year-endadjustingentry;

postingreferencecolumn;

unearnedrevenue;

丁字式帐户;

抵销帐户;

永久账户;

临时账户,交易和事件,提出假设或事务;

清算;

净利润或损失;

收益汇总;

赊销,赊销;

应收,应付款;

资本;

物料;

应付票据,累计折旧;

直线折旧,余额递减折旧;

撤资;

延迟;

权责发生额;

递延费用或收入;

应计费用或收入,营运资本,期初余额,期末余额,期末余额;

正常平衡;

相反的正常平衡,短期、长期,时点,时期,前期;

财政年度,连续12个月或52周,历年;

自然年;

结帐分录;

预付帐户;

溢价;

日记账分录,年终调整分录;

过账备查账,预收收入;

businessdecision;

lendingdecision;

investment;

return;

financing;

costofcapital;

dividend;

bonus;

principalamount;

interestrate;

bookvalue;

historicalvalue;

residualvalue;

salvagevalue;

amount;

proratabasis;

giftcard;

giftcertificate;

coupon;

salary;

wage;

pension;

welfare;

interest;

vacation,vocation;

carton,cartoon;

patent;

trademarks;

copyrights;

franchise;

goodwill;

licensingagreement;

inflation;

deflation;

goodsintransit;

goodsonconsignment;

goodsdamagedorobsolete（deteriorate）;

goodswork-in-progress;

incidentalcost;

inventorycostingmethod;

physicalflowofgoodsandcostflowofinventory;

costinoroutofinventory;

specificidentification;

first-in,first-out;

last-in,first-out;

weightedaverage;

商业决策;

贷款决策;

投资;

回报;

融资;

资本成本;

股息,红利,本金;

利率;

账面价值;

历史价值;

残值;

数量;

按比例;

礼品卡;

礼券,礼券,奖金;

工资,工资,养老金;

福利;

利息;

假期,假期,纸箱,卡通,专利,商标,版权,特许经营;

商誉;

许可协议;

通货膨胀,通货紧缩,货物在运输途中,货物托运;

货物损坏或过时（恶化）,货物在制品;

杂项费用,存货成本核算方法;

商品实质流程和存货成本流;

成本或库存,具体识别;

先进,先进先出,后进先出,加权平均,,

identify;

record;

classify;

communicate;

analyze;

interpret;

preparefinancialstatement（trialbalance）;

present;

manipulate;

disclose;

withdraw;

own;

owe;

yield;

prescribe;

summarize;

journalize;

post;

credit;

debit;

understate;

overstate;

adjust;

defer;

subtract;

add;

multiply;

divide;

transfer;

update;

comedue;

smoothoutchangesincost;

matchcostwithrevenue;

识别、记录、分类;

沟通;

分析;

解释;

准备财务报表（试）;

现在,操纵;

披露;

撤资;

自己所有的;

欠;

产量;

规定;

总结;

记日记账;

宣布;

贷方;

借方;

低估;

高估;

调整;

推迟;

减少;

增加;

乘;

分化;

转移;

更新;

到期;

平滑变化成本;

成本与收入匹配;

financialmanagementterms

财务管理方面

parta-chapter1部分一章1

financialaccounting,managerialaccounting,andfinancialmanagement

财务会计、管理会计和财务管理

investmentdecision,financingdecision,anddividenddecision

投资决策、融资决策和股利决策

enterprise,company,firm,business,proprietorship,

partnership,corporation企业、公司、公司、企业,独资企业,合伙企业,公司listedcompanyorquotedcompany

上市公司或上市公司

stockexchangelistingregulation证券交易所上市的监管voluntaryandnot-for-profitorganization,economy,effectivenessandefficiency自愿和非营利性组织、经济、有效性和效率corporatestrategyandfinancialstrategy公司战略和财务战略accountingprinciple,rules,standards,andassumptions会计原则、规则、标准和假设going-concernbasis,accountingperiod,accountingentity,andstablemonetaryunitassumption持续经营基础上,会计期间、会计主体和稳定货币单位的假设monetaryandnon-monetarymeasures货币和非货币性的措施financialstatementandfinancialreport财务报表和财务报告

balancesheetorstatementoffinancialposition资产负债表或财务状况的声明incomestatement,cashflowstatement,andstatementofowner'

sequity损益表、现金流量表和所有者权益的声明financialobjectivesortargets

财务目标或目标identificationandformulationofobjectives识别和制定目标

thewelfareofemployee,ofmanagement,ofsociety员工的福利,社会的管理

thefulfillmentofresponsibilitytowardscustomersandsuppliers

实现对客户和供应商的责任shareholders'

wealthmaximization股东财富最大化profitability,growth,customersatisfaction盈利能力、增长、客户满意度financialachievement财务成果actualperformanceandforecastperformance实际性能和预测性能

disproportionatetotrueworth不成比例的真实价值drawback,advantage,disadvantage,shortcoming缺点,优点,缺点,缺点agencyrelationship,goalcongruence代理关系,目标一致corporategovernance,internalcontrol,andriskmanagement公司治理、内部控制和风险管理rewardscheme,performance-relatedpay,extrinsicandintrinsicrewards奖励计划,绩效工资,外在和内在的回报accountability,goodsupervision,问责,监督好,remunerationcommittee,nominationcommittee,independentnon-executivedirector薪酬委员会、提名委员会、独立非执行董事accountantandauditor会计和审计shareholderorstockholder,andstakeholder,creditoranddebtholder股东或股东和利益相关者,债权人和债务持有人employees,directors;

managers,pensioners,shareholders,debtholders,investors,customers,bankers,suppliers,competitors,government,pressuregroups,localandnationalcommunities,professionalandregulatorybodies雇员、董事、管理人员、退休人员、股东、债权人、投资者、客户、银行家、供应商、竞争对手、政府、压力团体,地方和全国社区、专

业和监管机构

securities,bond,stock,loan,bankoverdraft,saving,debenture,treasury,accountsreceivable,证券,债券,股票,贷款,银行透支,储蓄、债券、财政部、应收帐款、workingcapital,shareholders'

fundorequity营运资本,股东的基金或股票input,output,yield,product,production,productivity,输入、输出、产量、产品、生产、生产力、asset,liabilities,owners'

equity,revenue,expenseprofit

资产、负债、所有者权益、收入、费用利润currentasset,accountsreceivable,inventory

附加

流动资产、应收帐款、库存non-currentasset,plantandequipment,fixedasset非流动资产,厂房和设备,固定资产volumeofinvestment,riskandreturnofinvestment的投资,投资的风险和回报short-term,medium-term,long-termfunds,shortfallinfund短期、中期、长期的基金,基金缺口netpresentvalue,bookvalue,marketvalue,addedvalue,nominalvalueandrealvalue净现值、账面价值、市场价值

价值,名义价值和实际价值benefit,gain,interest,dividend,earnings,retainedearnings,profitretention利益,收益,利息、股息、获利、留存收益、利润保留ordinaryshare,preferenceshare普通股、优先股businessriskandfinancialrisk商业风险和金融风险accountingprofitandeconomicprofit会计利润和经济利润man