中英對照表:學Financial Accounting的不用蛋疼了!

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☆PY+NAATI=12800！最近活動！非常給力！(請點擊看大圖哦）

金融會計專業 financial accounting一直備受中國留學生青睞。相對其他專業，它雖然對於申請者的要求比較高，但專業極高的就業率及客觀的薪資也成為吸引廣大申請者的重要原因之一。

財務會計 Financial Accounting管理會計 Management Accounting註冊會計師 CPA Certified Public Accountant會計目標 Accounting Objectives會計假設 Accounting Assumptions會計原則 Accounting Principles會計實務過程 Accounting Procedures財務報表 Financial Statements會計主體假設 Separate-entity Assumption貨幣計量假設 Unit-of-measure Assumption持續經營假設 Continuity(Going-concern) Assumption會計分期假設 Time-period Assumption全面披露原則 Full-disclosure (Reporting) Principle客觀性原則 Objective Principle一致性原則 Consistent Principle可比性原則 Comparability Principle重大性原則 Materiality Principle穩健性原則 Conservatism Principle長期負債 Long-term Liabilities會計循環 Accounting Procedure/Cycle會計信息系統 Accounting information System現金收款日記帳 Cash receipt journal現金付款日記帳 Cash disbursements journal銀行存款調節表 Bank reconciliation statement起運點交貨價 F.O.B shipping pointnt銷售退回及折讓 Sales return and allowance損益表法 Income statement approach資產負債表法 Balance sheet approach帳齡分析法 Aging analysis method直接衝銷法 Direct write-off method帶息票據 Interest bearing note不帶息票據 Non-interest bearing note商品存貨 Merchandise inventory產成品存貨 Finished goods inventory在產品存貨 Work in process inventory原材料存貨 Raw materials inventory起運地離岸價格 F.O.B shipping point目的地抵岸價格 F.O.B destination購貨折讓和折扣 Purchase allowance and discounts存貨盈餘或短缺 Inventory overages and shortages分批認定法 Specific identification先進先出法 First-in, first-out or FIFO後進先出法 Lost-in, first-out or LIFO成本或市價孰低法 Lower of cost or market or LCM可變現淨值 Net realizable value長期投資 Long-term investment長期股票投資 Investment on stocks長期債券投資 Investment on bonds債券面值 Face value, Par value票面利率 Contract interest rate, stated rate市場利率 Market interest ratio, Effective rate清算股利 Liquidating dividends直線攤銷法 Straight-Line method of amortization實際利息攤銷法 Effective-interest method of amortization固定資產 Plant assets or Fixed assets預計使用年限 Expected useful life預計殘值 Estimated residual value折舊費用 Depreciation expense累計折舊 Accumulated depreciation在建工程 Construction-in-process直線法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折舊法 Accelerated depreciation method雙倍餘額遞減法 Double-declining balance method (DDB)年數總和法 Sum-of-the-years-digits method (SYD)廉價購買權 Bargain purchase option (BPO)資產負債表外籌資 Off-balance-sheet financing最低租賃付款額 Minimum lease payments商標權 Trademarks, Trade names長期負債一年內到期部分 Current maturities of long-term liabilities預收收益 Prepayments by customers存入保證金 Refundable deposits產品質量擔保負債 Estimated liabilities under product warranties贈品和兌換券 Premiums, coupons and trading stamps永久性差異 Permanent difference應付稅款法 Taxes payable method納稅影響會計法 Tax effect accounting method遞延所得稅負債法 Deferred income tax liability method長期負債 Long-term Liabilities可轉換公司債券 Convertible Bonds實際利率法 Effective interest method到期直接償付 Repayment at maturity提前償付 Repayment at advance長期應付票據 Long-term notes payable股東權益 Stockholder's equity核定股本 Authorized capital stock實收資本 Issued capital stock發行在外股本 Outstanding capital stock累積優先股 Cumulative preferred stock非累積優先股 Noncumulative preferred stock完全參加優先股 Fully participating preferred stock部分參加優先股 Partially participating preferred stock非部分參加優先股 Nonpartially participating preferred stock非現金髮行 Issuance for noncash consideration股票的合併發行 Lump-sum sales of stock盈餘分配 Distribution of earnings財務狀況變動表中的現金基礎 SCFP.Cash Basis財務狀況變動表中的營運資金基礎 SCFP.Working Capital Basis全部資源概念 All-resources concept正常營業活動 Normal operating activities財務活動 Financing activities投資活動 Investing activities財務報表分析 Analysis of financial statements比較財務報表 Comparative financial statements普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio普通股每股帳面價值 Book value per share of common stock資本報酬率 Return on investment總資產報酬率 Return on total asset債券收益率 Yield rate on bonds已獲利息倍數 Number of times interest earned優先股收益率 Yield rate on preferred stock應收帳款周轉率 Accounts receivable turnover合併財務報表 Consolidated financial statements權益聯營合併 Pooling of interest購買合併 Combination by purchase物價變動之會計 Price-level changes accounting一般物價水平會計 General price-level accounting貨幣購買力會計 Purchasing-power accounting統一幣值會計 Constant dollar accounting現行價值會計 Current value accounting國民生產總值物價指數 Gross national product implicit price deflator (or GNP deflator)消費物價指數 Consumer price index (or CPI)批發物價指數 Wholesale price index貨幣性負債 Monetary liabilities貨幣購買力損益 Purchasing-power gains or losses資產持有損益 Holding gains or losses未實現的資產持有損益 Unrealized holding gains or losses

小卓語：背會了這些單詞，學financial accounting的小夥伴們就再也不用蛋疼了~！加油吧各位！

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