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Vocabulary List For Chapter 1 Introduction to Accounting and Business

Vocabulary List

For Chapter 1

http://websites.swlearning.com/cgi-wadsworth/course_products_wp.pl?fid=M20b&product_isbn_is sn=9780324662962&discipline_number=400 Accounting, 23rd Edition http://www.fasb.org/home http://www.aicpa.org/Pages/default.aspx http://www.sec.gov/ http://www.ifrs.org/Pages/default.aspx http://www.ifac.org/ http://www.capa.com.my/ http://www.acca.co.uk/?view=ACCA http://www.icaew.co.uk/ http://www.cicpa.org.cn/Related_links/Professional_organizations/ Chapter 1 Introduction to Accounting and Business 1、Nature of Business and Accounting P2 Business 企业 Product 产品 Accounting 会计 earn a profit assembled and processed 组装加工 获得利润 Businesses Operating 企业经营 Carl S. Warren, James M. Reeve, Jonathan Duchac

not-for-profit organizations 非营利组织 Government agencies 政府机构 Service businesses 服务业 Merchandising businesses 商业 Manufacturing businesses 制造业 sell products they purchase 出售其购买的产品 the economic performance and condition of the business 企业的经营业绩和状况 language of business 商业语言 financial information 财务信息 Prepare accounting reports 编制会计报告 internal users and external users 内部用户和外部用户 Creditors债权人 investors 投资者 managing and operating the business 管理和经营企业 managerial accounting or management accounting 管理会计 relevant and timely information 相关和及时的信息 Private Accounting 私业会计;企业会计 Accountants 会计师 financial accounting 财务会计 General-purpose financial statements 一般目的财务报表 accounting or business fraud 会计或商业欺诈 ethical violations 违反道德规范

Vocabulary List

For Chapter 1

fines, firings, and lawsuits 罚款、解雇和诉讼 prosecuted, convicted, and sent to prison 起诉、定罪、送进监狱。 However, managers and accountants often face pressures from supervisors to meet company and investor expectations. 然而,经理和会计师经常面临监管者的压力,满足公司和投资者的期望。 Failure of Individual Character 个性的失败 贪婪的文化和道德冷漠 Culture of Greed and Ethical Indifference 使用虚假的会计经济业务迅速提高性能 Overstate 夸大 Improperly recognized $3 billion in false receipts. 不适当地确认 30 亿美元的虚假收入 Misstated financial results by nearly $9 billion. 误报的财务结果近 90 亿美元 Executive 高管 Director 董事 earnings 收益 CEO 首席执行官(chief executive officer) CFO 首席财务官(Chief Finance Officer) frozen asset 冻结资产 stock market 股票市场 Sarbanes-Oxley Act of 2002 2002 年萨班斯-奥克斯利法案 Public Company Accounting Oversight Board (PCAOB) 公众公司会计监督委员会 the demand for accountants exceeds the number of new graduates enter-ing the job market. 对会计师的需求超过了进入就业市场新毕业生数量的。 career options 职业选择 注册工资核算员 financial records, accounts, and systems财务记录、账户和系统 Certified Payroll Professional (CPP) Certified Management Accountant (CMA) 注册管理会计师 Certified Internal Auditor (CIA) 注册内部审计师 Certified Information Systems Auditor (CISA) 注册信息系统审计师 Certified Public Accountant (CPA) 注册会计师 Chartered Financial Analyst CFA 特许金融分析师 CFM 注册财务管理师 Certified Financial Management Certified General Accountant CGA International Federation of Accountants

Used sham accounting transactions to inflate performance.

Association of Charted Certified Accountants ACCA 英国特许公认会计师 加拿大注册会计师协会 IFAC 国际会计师联合会

Vocabulary List

For Chapter 1

Chinese Institute of Certified Public Accountants public accounting 公共会计 accounting firm 会计师事务所 2、Generally Accepted Accounting Principles P7


China Accounting Standards Committee CASC 中国会计准则委员会

Generally Accepted Accounting Principles GAAP 一般公认会计原则 as it saw fit 它认为合适的 research, accepted accounting practices, and pronouncements of regulators 研究、公认会计实践,监管机构的公告 Financial Accounting Standards Board FASB 财务会计准则委员会http://www.fasb.org/home Statements of Financial Accounting Standards 财务会计准则公告(SFAS) The Securities and Exchange Commission (SEC) 美国证券交易委员会 the Committee on Accounting Procedure (CAP) 会计程序委员会 the Accounting Principles Board (APB) 会计原则委员会 the American Institute of Certified Public Accountants (AICPA) 美国注册会计师协会 http://www.aicpa.org/ Staff Accounting Bulletins 人员会计公告 International Accounting Standards Board (IASB) 国际会计准则理事会 http://www.ifrs.org/Pages/default.aspx International Financial Reporting Standards (IFRSs) 国际财务报告准则 International Accounting Standards Committee IASC 国际会计准则委员会 a single set of accounting principles 一套单一的会计原则 business entity concept 会计主体假设 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption proprietorship, partnership, corporation, or limited liability company (LLC) 独资企业,合伙企业,公司,有限责任公司(有限责任公司) retailers 零售商 shares stock issuing stock 发行股票 股票

amounts are initially recorded in the accounting records at their cost or purchase price. 金额最初以成本或购买价格记录在会计簿籍。 The Cost Concept 成本概念 虚幻的或未实现利润 illusory or unrealized profit

Vocabulary List

For Chapter 1

the final agreed-upon amount 最后商定的金额 objectivity concept 客观性概念 Unit of measure concept 计量单位概念 历史成本原则 Cost Principle 配比原则 Matching Principle 收入实现原则 Revenue Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle

全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle 权责发生制 Accrual Basis 重大性原则 Materiality Principle 稳健性原则 Conservatism Principle 现金收付制 Cash Basis 3、The Accounting Equation P9 The Accounting Equation 会计等式 Assets Liabilities Owner’s Equity 资产 负债 所有者权益 增加 减少 increase decrease

financial condition or its results of operations 财务状况或其经营结果 4、Business Transactions and the Accounting Equation P10 retailer 零售商 warehouse 仓库 credit card 信用卡 credit rating 信用等级 bank account银行往来帐户

The purchase of the land changes the makeup of the assets, but it does not change the total asset 购买土地改变资产的构成,但它不改变总资产。 balances 余额 account payable purchase on account 赊购 应付帐款 account receivable 应收帐款 利息收入

prepaid expenses 预付费用 fees earned 佣金收入 withdraw as of 截至 cashier 撤回 rent revenue 租金收入 interest revenue withdrawals(drawing) P15 cash register net loss 净亏损 收银机 取款 Miscellaneous expenses ['m? s?'len? ?s] 杂项费用 5、Financial Statements

matching concept 匹配概念

net income or net profit. 净收益或净盈利 收银员 出纳员 supplies expense 物料用品费 operating activities 经营活动

account form 账户形式 Utilities expense 公用事业费用 investing activities 投资活动

investing activities financing activities 融资活动 the acquisition and sale of relatively permanent assets 相对固定资产收购和销售 cash on hand 库存现金

Vocabulary List

For Chapter 1

beginning cash balance 期初现金余额

ending cash balance


Ratio of Liabilities to Owner’s Equity (Stockholders’s Equity) The rights of creditors to a business’s assets take precedence over the rights of the owners or stockholders. 企业资产债权人权益优先于所有者或股东权益。 pay its obligations to creditors 支付其债权人的义务 debtor 债务人 invoice 发票


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