Joy9999999
Introduction to Management Accounting 初级管理会计 Introduction to Financial Accounting 基础会计 Intermediate Accounting 中级财务会计 Cost Accounting 成本会计 Accounting Information System 会计电算化 Advanced Accounting 高级财务会计Government and Nonprofit Accounting 预算会计 Auditing 审计学Federal Income Taxation 国家税务 Accounting theory 会计理论(财务分析)Account 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产 = 负债 + 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。Adverse 应收帐款的帐龄分类Aging of accounts receivable 应收帐款的帐龄分类Allocable 应分配的Allowance for bad debts 备抵坏帐Allowance for depreciation 备抵折旧Allowance for doubtful accounts 呆帐备抵Allowance for uncollectible accounts 呆帐备抵Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。Amortization 摊销,清偿Annuity due 期初年金Annuity method 年金法Appraisal method 估价法Asset 资产Bad debt 坏帐Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款Balance sheet 资产负债表Bank discount 银行贴现折价Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。Barter 易货交易Benchmarking 基准，用于比较分析的基期经济资料Board of directors 董事会Bond 证券Bonds payable 应付债券，发行债券公司的一个负债帐户。Book value 帐面价值Bookkeeping 簿记Budget 预算，政府或企业用于控制未来经济活动的财务计划。Callable bonds 可赎回债券，可以提前偿还的债券又称可赎回债券。 Redeemable bondsCapital 资金，资本，资方。Capital expenditure 资本支出，指购买固定资产的支出，或为了一项业务长远利益的支出。资本支出在当期应税所得中，一般不能扣除。但机器设备等价款，可以列支折旧。Capital lease 资本租赁，税款。又称筹资租赁financing lease。租赁的两种形式之一，另一种是经营租赁operating lease .资本租赁是，承租人在借到资金的同时，又获得一项需要摊销的资产。由承租人负担维修，租金，保险费和Capital paid in 缴入资本Capital stock 股本Capitalize 资本化。Carry back 抵前Carry forward 递延, 结转Cash basis accounting 现收现付制会计，在会计核算中，以款项的实际收付为计算标准，以确定本期收益和费用的方法。这种方法不能正确反应各期损益，顾只适用于非营利单位。Cash disbursements journal 现金支出簿。Cash equivalents 现金等价物Cash flow 现金流量表Cash in hand 库存现金Cash receipts journal 现金收入日记帐Chart of accounts 会计科目表Classified balance sheet 分类资产负债表，按类别编制的资产负债表，将资产和负债按用途和来源划分为小类，对以清楚地表明资产与负债项目的典体构成情况。Closing entries 结帐分录，将收入和费用帐户结转于损益帐户的分录。Closing the accounts 结帐Collateral 抵押品Common-size statement 统一度量式财务报表，只有百分比而无金额的报表，将财务报表中的总数作为100%， 并将各项目分别换算为百分比，以分析不同项目的变化和差异。Common stock 普通股Compound interest 复利Comprehensive income 综合收入Conservatism 稳健主义，对会计事项的处理持稳健态度，不预计收益但预计损失，对资产估价要低，对负债的计算要高。如果没有确定的把握，在报表中所列的事项应使本期收益少计。Consistency principle 一致性，指各个会计时期会计方法保持一致，以便于不同时期的财务报表进行比较。Consolidated statements 汇总报表，包括子公司在内的母公司的财务报表。Contingent liability 或有负债Contra account 抵消帐户，用于抵减另一帐户余额而设置的帐户。例累积折旧是固定资产的抵消帐户。Contract interest rate 约定利率Contributed capital 缴入资本Control account 控制帐户，总分类帐中的一个帐户，用于统驭几个辅助帐户的总额。辅助帐户的增减也反应在此帐户总额上。Controlling (majority) interest 控制股权权益。Convertible bond 可转换债券Convertible preferred stock 可转换优先股Copyright 版权Cost of capital 资本成本，指企业所支付的债务利息和股等，它是决定资本预算的重要因素。Cost of goods sold 销售成本Coupon 息票Credit 信用，信贷，信用证，贷方Cumulative preferred stock 累积优先股，指当年利润不足发放股息时，可积累至下一年发放的优先股。Current assets 流动资产Current liability 流动负债Expense 支出Fair market value 公平市价FIFO 先进先出法Fixed assets 固定资产FOB price 离岸价格Footnotes 表下注释Foreign exchange 外汇Franchise 特许权Freight-in 进货运费Freight-out 销货运费General journal 普通日记帐General ledger 总分类帐Gross book value 帐面总值Gross profit 毛利,总利润Hedge 套期交易Income statement 损益表Incremental cost 增值成本Installment 分期付款Instrument 证券，票据Intangible assets 无形资产Interest 利息Inventory 存货Invoice 发票Issued capital stock 已发行股本Journal entry 日记帐, 分录Liability 负债LIFO 后进先出法Long-term debt 长期负债Lower of Cost or Market 成本市价孰低法Lump sum 一次性付款Market value 市场价值Markup 涨价Mortgage 抵押;债权Net assets 净资产Obsolete inventory 作废存货Partnership 合伙企业Par value 面值Patent 专利权Payroll 工资;工资单Pension fund 养老金基金Pension plan 养老金计划Physical inventory 实地盘存Pledged asset 抵押资产Posting 过帐P,P&E 固定资产Preference shares 优先股Preferred stock 优先股Premium 溢价Present value 现值Principal 本金Refinance 再筹资Refund 退还;再筹资Retained earning 留存收益Revenue 收入Salvage value 残值Security 证券，担保品Segment 分部Service life 使用年限Stockholders equity 股东权益Stock discount 股票折价Straight line method 直线法Subsidiary ledger 明细分类帐Sum-of-the-years-digits method 年数总和法Tangible assets 有形资产Voucher check 凭单支票Withholding 预扣Work sheet 工作底稿Write down 减记Write off 转销，注销Year-end-adjustment 年终调整
月影星云
Believed everybody knew, in 2007 the country has executed the new accounting policy. Why our accountant does the criterion have the transformation? With the international trail connection is a reason, but I thought the recent years accounting information false also played the impetus role. In recent years, Chinese accountant faced “the good faith crisis”, accountant created a false impression and so on the phenomena massively to be also in vogue, this was relates the state economy life or death the important matter, was a certainly not allow to neglect question. Not only the distorted accounting information can mislead the investor and the creditor, causes its decision error, moreover can cause the state asset and the financial revenue massive outflows, harasses the national economy macroeconomic regulation and control and the market economy order.In recent years exposed a series of accountants corrupted practices the cheat case as well as the audit defeat case which was connected with it, caused accountant's industry male letter strength to receive the stern challenge, accountant the profession faced with one serious “the good faith crisis”. State Council Premier Zhu Rongji in April, 2001 Institute superscription “does not make the forged account” the exhortation to students for Shanghai Country Accountant; When separates for half year, in attends Beijing Country Accountant at Institute's inauguration meeting, proposed once more to the accounting personnel “good faith for this, personal integrity for heavy, persists the principle, does not make the forged account.” Request.Had indicated fully the country accounting personnel's value and the request, makes clear explicitly current is strengthening the accounting personnel occupational ethics construction the importance and the pressing. The accounting personnel is engaged in the accounting and the financial control, provides the economic information the special profession, the affected area is broad, affects profoundly, thus is engaged in accountant the occupation people's occupational ethics fit and unfit quality, directly will affect the function of accounting inevitably the display, will affect the information user's decision-making, thus will affect the entire social the economy, politics and the morals, therefore, will strengthen the accounting personnel occupational ethics construction, will have extremely vital and the realistic significance. In the present stage, our country major part accounting personnel mainly is works in under the unit person in charge's leadership, under the market economy condition steep competition, causes the partial accounting personnel to face frequently is resigned, comes off sentry duty, the unemployment threat and the pressure, the accounting personnel if does not listen to leader's arrangement or not according to the leadership intention management, possibly loses works, in this case, some usually comparatively professional accounting personnel when faces incites, to pull strings, to compel forge its, forges accountant the material, because it cannot be helped is compelled to give up the occupational ethics, to lose the principle to be contrary to convictions to operate, but some people have even perished the occupational ethics, develops the initiative, and displayed excellent technical processingAbility, the operation has the confidentiality extremely, the general inspection is difficult to discover, easy to evade the outside supervision. Also some part of accounting personnel own quality is low, the occupational ethics idea is light, because usually requests to oneself not strictly, lacks the moral tutelage the raise, in under the economic interest enticement, the selfish desire inflates unceasingly, not Accountant Gu profession realistic, objective fair moral standard, forge, forges, the concealment intentionally, damages accountant the material, or then embezzles using the duty, embezzles, diverts the government money wantonly, finally defies the law, even moved towards the guilotine. If former Beijing western city medicine company Baita Temple drugs management corporate accounting the Zou rock pile, the only half year time uses the forge account disbursement, keeps accounts the certificate, receives fraudulently methods and so on check, commits a crime 22 times, possesses oneself of successively the government money 1,590,000 Yuan.Zou Lei commits the crime of corruption to condemn legally the death penalty, deprives the political rights lifelong. The accounting information distorts has become puzzles accountant the profession the serious problem. The enhancement sense of mission, sharpens the disciple of a master ability, the enhancement autonomy, establishes the occupational ethics appraisal, the inspection mechanism, the deepened politics economic system inspection, building good accountant surrounds late is prevented the accounting information distorts important way. 1. establishment complete moral education system 2. does well the propaganda, builds the accounting personnel to observe the occupational ethics the public opinion atmosphere 3 enhancement study, enhances the accounting personnel to observe the occupational ethics the ideological recognition 4. to use legal the method restraint, the restriction morals behavior 5. establishment perfect interior surveillance system 5. not to strengthen the moral tutelage which the accounting personnel and the unit leads 译文是：相信大家都知道,2007年国家又施行了新的会计政策.为什么我们的会计准则要不停的变换呢?与国际接轨是一个原因,,而我觉得近年来会计信息虚假也起到了推动作用. 近年来，中国会计面临“诚信危机”，会计造假等现象也大量盛行，这是关系国家经济存亡的大事，是一个绝不容忽视的问题。 失真的会计信息不仅会误导投资者与债权人，使其决策失误，而且会导致国有资产和财政收入的大量流失，扰乱国民经济宏观调控和市场经济秩序。近年来曝光的一系列会计舞弊欺诈案件以及与之相关联的审计失败案例，使会计业的公信力受到严峻挑战，会计行业面临一场严重的“诚信危机”。 国务院总理朱镕基2001年4月为上海国家会计学院题写了“不做假账”的校训；时隔半年，在出席北京国家会计学院的成立大会上，对会计人员再次提出了 “诚信为本，操守为重，坚持原则，不做假账。”的要求。充分表明了国家对会计人员的重视和要求，明确昭示着当前加强会计人员职业道德建设的重要性和紧迫性。 会计人员是从事会计核算和财务管理，提供经济信息的特殊行业，涉及面广，影响深远，因而从事会计职业的人们的职业道德优劣，势必直接影响会计职能的发挥，影响信息使用者的决策，从而影响整个社会的经济、政治和道德，因此，加强会计人员职业道德建设，具有十分重要而现实的意义。 在现阶段，我国绝大部分会计人员主要是在单位负责人的领导下工作，市场经济条件下的激烈竞争，使部分会计人员经常面临被辞退、下岗、失业的威胁和压力，会计人员如果不听领导的安排或不按领导的意图办事，就可能失去工作，在这种情况下，一些平常较为敬业的会计人员在面临授意、指使、强令其伪造、变造会计资料时，出于无奈被迫放弃职业道德、失去原则违心操作，而有些人甚至沦丧了职业道德，发展到主动配合，并且表现出了高超的技术处理能力，操作极具隐蔽性，一般检查较难发现，易于逃避外部监督. 也有一部分会计人员自身素质较低，职业道德观念淡薄,由于平时对自己要求不严，缺乏道德修养的培养，在经济利益的诱惑下，私欲不断膨胀, 不顾会计行业实事求是、客观公正的道德规范，故意伪造、变造、隐匿、毁损会计资料，或者利用职务之便监守自盗，大肆贪污、挪用公款，最终以身试法，甚至走向了断头台。如原任北京市西城医药公司白塔寺药品经营公司会计邹磊，仅半年时间就采用伪造账目支出、记账凭证、冒领支票等手段，作案22次，先后将公款159万余元占为己有。邹磊犯贪污罪被依法判处死刑，剥夺政治权利终身。 会计信息失真已成为困扰会计行业的严重问题.增强使命感，提高执业能力，加强自律，建立职业道德评价、考核机制，深化政治经济体制考核、营造良好的会计环晚是防止会计信息失真的重要途径. 新时期、新形势下我们要不断加强会计人员职业道德建设，推进我国政治经济的改革、发展与稳定。加强会计人员职业道德可以从以下几个方面入手： 1.建立完备的道德教育体系2.搞好宣传，营造会计人员遵守职业道德的社会舆论氛围 3加强学习，提高会计人员遵守职业道德的思想认识4.用法律的手段约束、制约不道德行为5.建立健全内部监督制度5.加强会计人员和单位领导的道德修养 真是。。。要求真多啊。。。
言小旭他妈
My name is XX. I come from XX. I major is Accounting profession , and I have had got my B.A. degree in July 200X from XX University. Generally speaking, I am an extroverted girl/boy with strong desire for knowledge as well as vigor for action. During my four years in the college, I have grown a real exuberant spirit for life. I would admit proudly that I have had a good command of my professional field, and a great range of extending courses. As for my major, I am confident about myself in this filed, and some certifications may help to prove, such as TEM-4, TEM-8, CET-6. As for my social abilities, I am no less confident about myself in this field; As for my social abilityies, I feel no less confident about myself, I used to be tutor, part-time editor, translator and interpreter during my college, and my social abilitise and people skills are much improves as a resule of my participation. I am quite sure there will be no regret between us if I am lucky enough to be chosen, and I believe I will never let you down. Thank you so much!
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