會計(jì)專業(yè)基礎(chǔ)英語

1、Accounting1UnitUnit4AccountingAccountingPARTPARTIFundamentalsFundamentalstotoAccountingAccounting第一部分第一部分會計(jì)基本原理會計(jì)基本原理1.accountingaccounting[?ka?nt??]n.會計(jì)2.doubleentrydoubleentrysystemsystem復(fù)式記賬法21Dr.(Debit)借記22Cr.(Credit

2、)貸記3.accountingaccountingbasicbasicassumptionassumption會計(jì)基本假設(shè)4.accountingaccountingentityentity會計(jì)主體5.goinggoingconcernconcern持續(xù)經(jīng)營6.accountingaccountingperiodsperiods會計(jì)分期7.moarymoarymeasurementmeasurement貨幣計(jì)量8.accountinga

3、ccountingbasisbasis會計(jì)基礎(chǔ)9.accrualaccrual[?kr??l]basisbasis權(quán)責(zé)發(fā)生制【講解】accrualn.自然增長，權(quán)責(zé)發(fā)生制原則，應(yīng)計(jì)項(xiàng)目accrualconcept應(yīng)計(jì)概念accrue[?kru?]v.積累，自然增長或利益增加，產(chǎn)生10.accountingaccountingpoliciespolicies會計(jì)政策11.substancesubstanceoveroverfmfm實(shí)質(zhì)重于

4、形式Accounting328.histicalhisticalcostcost歷史成本【講解】histical[h?st?r?k(?)l]adj.歷史的歷史上的histic[h?st?r?k]adj.有歷史意義的歷史上著名的281replacement[r?ple?sm(?)nt]cost重置成本29.BalanceBalanceSheetSheetStatementStatementofofFinancialFinancialPos

5、itionPosition資產(chǎn)負(fù)債表291IncomeStatement利潤表292CashFlowStatement現(xiàn)金流量表293Statementofchangesinowners’equity(shareholders’equity)所有者權(quán)益（股東權(quán)益）變動表294notes[n??ts]n.附注PARTPARTIIIIFinancialFinancialAssetsAssets第二部分第二部分金融資產(chǎn)金融資產(chǎn)30.finan