2021-01-09 众凯MPAcc考研培训



Accounting equation:assets = liabilities + owner’s equity [‘ɛkwɪti]

Profit = revenue – expense利润 收入 费用

Cash 银存 capital 实收资本

debit 借(Dr) credit贷(Cr)

account payable 应付账款

account receivable 应收账款

notes receivable 应收票据

fixed assets 固定资产 retained earnings留存收益

Prepaid expenses 预付费用 unearned revenues预收账款

Accrued revenues 应计收入 accrued expenses 应计费用

Accumulated depreciation 累计折旧

current assets 流动资产 current liabilities 流动负债

long-term liabilities 长期负债 contingent liabilities 或有负债

stock dividends 现金股利或股票股利 treasury stock 库存股

supplies备用品 uncollectible accounts 坏账

percent of sales method 销售百分比法

analysis of receivable method 账龄分析法

selling expenses 销售费用 delivery expenses 运费

administrative expenses 管理费用 advertising 广告费

merchandise inventory 商品存货

Rent revenue 租金收入 interest revenue 利息收入 sales 销售收入

Commissions revenue佣金费用 fares earned 运费收入

Sales discounts 现金折扣 trade discounts 商业折扣

sales returns and allowances 销售退回、折让

Accounting period 会计期间 Abbreviations缩写 chart of accounts科目表

accounting year 或financial year 会计年度 ledger 分类账

service businesses 服务企业

merchandising businesses 商业企业

manufacturing businesses 工业企业

internal users :managers , employees

external users: customers, creditors债权人, debtor 债务人, investors, government

management accounting管理会计

塞班斯法案(Sarbanes-Oxley Act,简称SOX法案),是在安然 世通 等一系列的经济丑闻爆发后颁布的。法案的实施,很多的公司高管走入班房,或者从此不再担任高管工作;很多的内部交易被撤销,获得的利益强迫吐出来。

Internal auditor内部审计 Bookkeeper簿记员 cost accountant 成本会计

CPA:certified public accountants

GAAP:一般公认会计原则generally accepted accounting principles

Business entity会计主体 limited liability company有限责任公司

Proprietorship独资企业 partnership合伙企业 corporation公司

Initially recorded 初始计量 assessed value重置价值 devalue减值

Unit of measure concept 货币计量

负债在前 权益在后 creditors have first rights to the assets

deposit 存款 installment 分期付款 payroll taxes工资税

Balance 余额 supplier 供应商 fees earned 服务收入

Utilities 公共事业 on account 赊购 withdraw 取款 drawing提款

Financial statements 会计报表 :

Income statement利润表 (我国采用多步multiple-step form)

balance sheet 资产负债表 (我国采用账户式account form )

Statement of owner’s equity所有者权益变动表 notes 附注

statement of cash flows 现金流量表:

cash flows from operating activities经营活动

cash flows from investing activities 投资活动

cash flows from financing activities筹资活动

Matching concept配比原则

net income 净收益 net profit 净利润 gross profit 毛利润 cost 成本

net sales 净收入

sales – cost of merchandise sold =gross profit

gross profit – operating expenses = net income

Accrual-basis accounting 权责发生制

Cash-basis accounting 收付实现制

Trial balance 试算平衡表(见手机步骤)

posting of transactions 过账 journal日记账

Double-entry accounting system 复式记账法

Rules of debit and credit借贷记账法

Intangible assets:patent rights专利权, copyrights版权, trademarks

Insurance 保险金 tuition学费 notes 票据 subscription订阅

Premium 保险费 retailer 零售商 journalize entries记账分录

Accounting period concept 会计期间原则

Book value of the assets账面价值 fair value 公允价值

Work sheet 工作底稿 pledge 抵押 closing entries 结账分录

Accounting cycle 会计循环(见手机步骤)

Fiscal year 会计年度 internal control 内部控制(见手机有组成)

Subsidiary ledgers 辅助分类账 general ledgers 一般分类账

Special journals 特殊日记账 invoice 发票 discount 折扣

Computerized accounting systems 电算会计系统

Periodic inventory system 定期存续制

Perpetual inventory system 永续盘存制

Memo 备忘录 money orders 汇票 checking account支票账户

Net realizable value 可变现净值

=estimated selling price估计售价 – direct costs of disposal直接处置成本

Bank reconciliation 银行调节表

Cash and cash equivalents现金与现金等价物

Good will 商誉:allows a business to earn a greater rate of return than nomal

A board of directors 董事会

英语 联考笔试


联考笔试辅导 - 冲刺班 - 数学

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