（1）會(huì)計(jì)與會(huì)計(jì)理論
會(huì)計(jì) accounting
決策人 Decision Maker
投資人 Investor
股東 Shareholder
債權(quán)人 Creditor
財(cái)務(wù)會(huì)計(jì) Financial Accounting
管理會(huì)計(jì) Management Accounting
成本會(huì)計(jì) Cost Accounting
私業(yè)會(huì)計(jì) Private Accounting
公眾會(huì)計(jì) Public Accounting
注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant
國際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC
美國注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA
財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB
管理會(huì)計(jì)協(xié)會(huì) IMA
美國會(huì)計(jì)學(xué)會(huì) AAA
稅務(wù)稽核署 IRS
獨(dú)資企業(yè) Proprietorship
合伙人企業(yè) Partnership
公司 Corporation
會(huì)計(jì)目標(biāo) Accounting Objectives
會(huì)計(jì)假設(shè) Accounting Assumptions
會(huì)計(jì)要素 Accounting Elements
會(huì)計(jì)原則 Accounting Principles
會(huì)計(jì)實(shí)務(wù)過程 Accounting Procedures
財(cái)務(wù)報(bào)表 Financial Statements
財(cái)務(wù)分析Financial Analysis
會(huì)計(jì)主體假設(shè) Separate-entity Assumption
貨幣計(jì)量假設(shè) Unit-of-measure Assumption
持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption
會(huì)計(jì)分期假設(shè) Time-period Assumption
資產(chǎn) Asset
負(fù)債 Liability
業(yè)主權(quán)益 Owner＇s Equity
收入 Revenue
費(fèi)用 Expense
收益 Income
虧損 Loss
歷史成本原則 Cost Principle
收入實(shí)現(xiàn)原則 Revenue Principle
配比原則 Matching Principle
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(wěn)健性原則 Conservatism Principle
權(quán)責(zé)發(fā)生制 Accrual Basis
現(xiàn)金收付制 Cash Basis
財(cái)務(wù)報(bào)告 Financial Report
流動(dòng)資產(chǎn) Current assets
流動(dòng)負(fù)債 Current Liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
投入資本 Contributed Capital
留存收益 Retained Earning
------------------------------------------------------------
（2）會(huì)計(jì)循環(huán)
會(huì)計(jì)循環(huán) Accounting Procedure/Cycle
會(huì)計(jì)信息系統(tǒng) Accounting information System
帳戶 Ledger
會(huì)計(jì)科目 Account
會(huì)計(jì)分錄 Journal entry
原始憑證 Source document
日記帳 Journal
總分類帳 General Ledger
明細(xì)分類帳 Subsidiary Ledger
試算平衡 Trial Balance
現(xiàn)金收款日記帳 Cash receipt journal
現(xiàn)金付款日記帳 Cash disbursements journal
銷售日記帳 Sales Journal
購貨日記帳 Purchase Journal
普通日記帳 General Journal
工作底稿 Worksheet
調(diào)整分錄 Adjusting entries
結(jié)帳 Closing entries
----------------------------------------------------------
（3）現(xiàn)金與應(yīng)收帳款
現(xiàn)金 Cash
銀行存款 Cash in bank
庫存現(xiàn)金 Cash in hand
流動(dòng)資產(chǎn) Current assets
償債基金 Sinking fund
定額備用金 Imprest petty cash
支票 Check(cheque)
銀行對(duì)帳單 Bank statement
銀行存款調(diào)節(jié)表 Bank reconciliation statement
在途存款 Outstanding deposit
在途支票 Outstanding check
應(yīng)付憑單 Vouchers payable
應(yīng)收帳款 Account receivable
應(yīng)收票據(jù) Note receivable
起運(yùn)點(diǎn)交貨價(jià) F.O.B shipping point
目的地交貨價(jià) F.O.B destination point
商業(yè)折扣 Trade discount
現(xiàn)金折扣 Cash discount
銷售退回及折讓 Sales return and allowance
壞帳費(fèi)用 Bad debt expense
備抵法 Allowance method
備抵壞帳 Bad debt allowance
損益表法 Income statement approach
資產(chǎn)負(fù)債表法 Balance sheet approach
帳齡分析法 Aging analysis method
直接沖銷法 Direct write-off method
帶息票據(jù) Interest bearing note
不帶息票據(jù) Non-interest bearing note
出票人 Maker
受款人 Payee
本金 Principal
利息率 Interest rate
到期日 Maturity date
本票 Promissory note
貼現(xiàn) Discount
背書 Endorse
拒付費(fèi) Protest fee
------------------------------------------------------------
（4）存貨
存貨 Inventory
商品存貨 Merchandise inventory
產(chǎn)成品存貨 Finished goods inventory
在產(chǎn)品存貨 Work in process inventory
原材料存貨 Raw materials inventory
起運(yùn)地離岸價(jià)格 F.O.B shipping point
目的地抵岸價(jià)格 F.O.B destination
寄銷 Consignment
寄銷人 Consignor
承銷人 Consignee
定期盤存 Periodic inventory
永續(xù)盤存 Perpetual inventory
購貨 Purchase