专英复习要点.docx

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1、Chapter1Usersofaccountinginformation会计信息的使用者Financialaccounting财务会计Managerialaccounting管理会计Ethics-akeyconcept道德Generallyacceptedaccountingprinting公认会计准则RelevantInformation相关ReliableInformation可靠ComparableInformation可比较Setingaccountingprinciples制定会计准则Principlesandassumptionsofaccounting会计假设和原则

2、Revenuerecognitionprinciple收入确认Costprinciple成本Matchingprinciple配比Fulldisclosureprinciple充分揭示Going-concernassumption持续经营Monetaryunitassumption货币单位Businessentityassumption会计主体Timeperiodassumption会计分期Formsofbusinessentities企业形式Expandedaccountingequation会计等式Financlalstatements财务报表2、sourcedocument

3、s原始凭证Prepareandanalyzethetrialbalance试算平衡表Postjournalinformationtoledgeraccounts分类帐Checks支票Billsfromsuppliers供货商帐单Purchaseorders订单Bankstatements银行对帐单account帐户assetaccounts资产帐户generalledger总分类帐Accountsreceivable应收帐款Notesreceivable应收票据Prepaidaccounts预付帐户Liabilityaccounts负债帐户Accountspayable应付帐款N

4、otespayable应付票据Accruedliabilities应计负债Unearnedrevenue预收收入Owner’scapital所有者资本Equityaccounts权益帐户Ledgerandchartofaccounts分类帐和会计科目表debitsandcredits借贷double-entryaccounting复式记帐Anaccountbalance余额Balancecolumnaccount三栏式帐户debttoassetsratio债务与资产比率theaccountingperiod会计期间Accrualbasis权责发生制cashbasis收付实现制ad

5、justingaccounts调整帐户Prepaid(deferred)expenses预付（递延）费用Profitmargin利润率4、completingtheaccountingcycle会计循环Temporaryandpermanentaccounts暂时与永久帐户recordingclosingentries记录结帐分录post-closingtrialbalance结帐后试算平衡classifiedbalancesheet分类的资产负债表normaloperatingcycle经营周期Currentassets流动资产Long-terminvestments长期投资I

6、ntangibleassets无形资产Currentliabilities流动负债Long-termliabilities长期负债currentratio流动比率inventorysystems存货系统peretualandperiodicinventory永续盘存制与定期盘存制tradediscounts商业折扣Seller卖方Invoicedate发票日期Purchaser买方Orderdate订单日期Creditterms信用条款Freightterms运输条款totalinvoice发票总价urchasediscounts购买折扣Creditterms信用条款Amount

7、due到期金额Discountperiod折扣期Creditperiod信用期Transportationandownershiptransfer运输成本与所有权转移Acid-testratio酸性试验比率Quickassets速动资产grossmarginratio毛利率Goodsintransit在途货物Goodsonconsignment代销货物Goodsdamagedorobsolete损坏或过期货物Goodsonconsignment代销货物Consignee承销人In