Chapter1Accounting会计，会计学Accountant会计师，会计人员Accountinginformation会计信息Financialdata财务数据Business企业，经营，商业，业务Businesstransaction经济业务，经济交易Enterprise企业Economicinformation经济信息Businessorganization经济组织Financialactivity财务活动，筹资活动Profitability获利能力，盈利能力Endproduct最终产品Creditor债权人Performance业绩Favorable有利的Unfavorable不利的Accountingsystem会计系统，会计制度Financialcondition财务状况Investor投资人Resultofoperations经营成果Financialreport财务报告Tomakedecision制定决策Accountingprinciples会计原则Businessactivity经济活动Accountingconcepts会计概念Financialaccounting财务会计Economicunit经济单位Owner业主，拥有者Governmentalagency政府机构Generallyacceptedaccountingprinciples公认会计原则Employ采用Prepare准备，编制Annualreport年度报告Stockholder股东Audit审计，审查，查帐Auditing审计，审计学Accountingrecords会计记录Publicaccountant公共会计师Fairness公正性，公允性Reliability可靠性Periodicaudit定期审计Corporation股份有限公司Internalauditor内部审计人员Costaccounting成本会计Costdata成本数据Managementaccounting管理会计Sellingprice销售价格Managementadvisoryservice管理咨询服务Managementservice管理服务Taxaccounting税务会计Taxreturns纳税申报单，税单Budgetaryaccounting预算会计Internationalaccounting国际会计Internationaltrade国际贸易Not-for-profitaccounting非盈利组织会计Not-for-profitorganization非盈利组织Socialaccounting社会会计Measurement计量Chapter2Accountingpractice会计实务Accountingtheory会计理论Decline方针，指南Assumption假设Businessentity经济主体Accountingentity会计主体Economicactivity经济活动Bookkeeping簿记Double-entrybookkeepingsystem复试记账系统Entry分录，记录Singleproprietorship独资Partnership合伙Accountingpurpose会计目的Separateentity独立主体Asset资产Going-concern持续经营Historicalcost历史成本Currentmarketvalue当前市场价值Accountingperiod会计期间Stable-monetary-unit货币计量单位Objectiveprinciple客观性原则Operatingresult经营成果Costprinciple成本原则Actualcost实际成本Bookvalue账面价值Equivalent当量，约当量Depreciation折旧Consistencyprinciple一贯性原则Accountingmethod会计方法Financialstatement财务报告Comparability可比性Materialityprinciple重要性原则Conservatismprinciple谨慎性原则Revenue收入Expense费用Costofgoods商品成本Netincome净收入Netloss净损失Accrual-basis权责发生制Cash-basis现金收付制Journal日记账Realizationprinciple实现原则Matchingprinciple配比原则Recognize确认Transfer转让，转帐，过户Incomestatement收益表，损益表Full-disclosureprinciple充分揭示原则Chapter3Accountingelement会计要素Accountingequation会计等式Liability负债Owners’equity业主权益，所有者权益Currentasset长期资产Long-termasset长期资产Operatingcycle经营周期Bankdeposit银行存款Short-terminvestment短期投资Long-terminvestment长期投资Accountsreceivable应收账款Notereceivable应收票据Prepayment预付款项Inventory存货Fixedasset固定资产Plantandequipment厂房和设备Intangibleasset无形资产Storefixtures店面装置Officeequipment办公设备Deliveryequipment运输设备Creditors’equity债权人权益Obligation责任，义务Debt债务Currentliability流动负债Long-termliability长期负债Short-timeloanspayable应付短期贷款Long-termloanspayable长期应付贷款Notespayable应付票据Accountspayable应付账款Accruedexpense应计费用Bondspayable应付债券Long-termaccountingpayable长期应付账款Interest股份，利息Claim要求权Netassets净资产Capital资本Stockholder’sequity股东权益Costofgoodssold商品销售成本Administrativeexpense...
