会计英语,基础会计,Chapter 1,accounting 会计，会计学 information system 信息系统,enterprise 企业 business 商业，企业,decision making 制定决策 bookkeeping 簿记,transaction 交易，经济业务 investor 投资者,creditor 债权人 nonprofit organization 非营利性组织,return of （投资）回收 return on （投资）回报，报酬,cash flow 现金流量,Chapter 2,accounting standard 会计规范 accounting assumptions 会计假设,accounting entity 会计主体 going concern 持续经营,monetary unit 货币计量 accounting period 会计分期,cash-basis 现金收付制 accrual-basis 权责发生制（应计制）,cost principle 成本原则 realization principle 实现原则,matching principle 配比原则 objective principle 客观性原则,consistency principle 一致性原则 full disclosure 充分反映,materiality 重要性 conservatism 稳健性,Chapter 3,asset 资产 liability 负债,owners equity 所有者权益 accounting equation 会计平衡公式,fiscal year 会计年度 transaction 交易，业务,basic accounting elements 基本会计要素 drawing 提款，资本撤回,net income 净收益 net loss 净损失,expense 费用 revenue 收入,Chapter 4,account 账户 T-account T形账户,double-entry accounting 复式记账制 debit 借方,credit 贷方 source document 原始凭证,permanent accounts 永久性账户 temporary account 临时性账户,journalizing 记日记账 book of original entry 原始分录的记录,chart of accounts 会计科目表 balance 余额,Chapter 5,accounting cycle 会计循环 entry 会计分录,general journal 普通日记账 journalizing 记日记账,ledger 分类账 posting 过账,special journals 特种日记账 source document 原始凭证,subsidiary ledgers 明细分类账 trial balance 试算平衡表,error correction 差错更正,Chapter 6,accumulated depreciation 累计折旧 adjusting entries 调整分录,adjusted trial balance 调整后试算平衡 contra-asset account 备抵账户,closing entries 结账分录 capital stock 股本,depreciation expense 折旧费用 post-closing trial balance 结账后试算平衡,prepaid expense 待摊费用 income summary 收益汇总，本年利润,insurance policies 保险，保单 miscellaneous expenses 杂项费用，其他费用,revenue earned 已实现收入 unearned revenue 预收账款（未实现收入）,Chapter 7,financial statement 财务报表 balance sheet 资产负债表,income statement 利润表 statement of cash flows 现金流量表,financial condition 财务状况 retained earnings 留存收益,accrual-basis 权责发生制 cash-basis 现金收付制,cash of goods sold (COGS) 销货成本 gross profit 毛利,sales returns and allowances 销售退回及折让 cash flow 现金流量,dividends 股利 cash inflow 现金流入,cash outflow 现金流出 net cash flow 现金净流量,operating activity 经营活动 investing activity 投资活动,financing activity 融资活动,Chapter 8,equity financing 股权融资 debt financing 债权融资,raw material 原材料 direct material 直接材料,direct labor 直接工资 manufacturing overhead 制造费用,work in progress 在产品 cost of goods manufactured 完工产品成本,finished goods 产成品 cost of goods sold 销货成本,amortization 摊销,