彩衣girl
Principles of Accounting:Principles of Accounting:"Accounting Principles," also known as "accounting basis", "Basic Accounting" is the accounting profession professional basic courses, but also financial management, business administration, logistics management, information management, professional compulsory subjects. "Accounting Principles" set out the main accounting basic theory, basic methods and basic skills is that students are learning "Financial Accounting" and "financial management" and other professional courses in the pilot, is to learn to master the basic knowledge of accounting, the accounting discipline in the whole system of and management disciplines with a basic status of the system.Is a professional basic course in accounting undergraduate students of compulsory professional accountancy students enlightenment on the role of entry, mainly to enable students to understand the basic principles of accounting, the basic theory and methods.Financial Accounting (Intermediate Accounting):This course is based on China's release of "Enterprise Accounting Standards", the latest release of the specific accounting standards and the "Enterprise Accounting System" and other laws and regulations as the basis and logic of the relationship between financial accounting the main line, will be divided into two major financial accounting, Part I of financial accounting theory systems (chapter I); The second part is about the assets, liabilities, equity, revenues, expenses and profits and other financial accounting elements of the recognition, measurement, recording and reporting (Chapter II to XII) both the elaboration of financial accounting theory, another stress analysis of financial accounting practices. Through this course of study,Students to master the elements of the financial accounting treatment of accounts, accounting statements have been prepared on the basis that can respond flexibly to the enterprise features, for investors, creditors, government agencies use such statements to provide the information to meet their needs.Not only to solidify and deepen the theoretical knowledge, but also enhance the ability of students hands-on.Management Accounting:Practice Teaching includes the individual test and comprehensive test of monetary funds, accounts receivable, inventory, fixed assets, intangible assets, liabilities, equity, report preparation and other business operations for single meticulous processing. In the individual skills to master the future, focusing on a comprehensive skills development, basic accounting cycle selected the most representative summary accounts of subjects procedures given the most basic accounting students, in the careful organization arranged so that students are seriously true, the meticulous books from the certificate to fill in the registration statement prepared to complete the practical operation of this task. The entire procedure and contents down,
好人旦旭
备查（簿）记录与会计记录备查（簿）记录：是对财务交易事项的重复性、机械性的记录，并对该项记录进行存档。会计记录：是以满足用户使用为目的的信息系统。它的建立的目标基于对信息的分析、解释和使用。你查阅会计英语就会知道。
白小白爱吐槽
Audit: an examination of transactions and finanacial statements made in accordance with generally accepted auditing standards. Public accountants: accountants who offer services to the general public on a fee basis including auditing, tax work, and management consulting. Private accountants: accountants who work for business, as well as government agencies, and other nonprofit organizations. 曾经的＂ ＢＩＧ－ＦＩＶＥ＂，现在的＂ＢＩＧ－ＦＯＵＲ＂： Andersen Deloitte&Touche Ernst&Young KPMG Peat Marwick Pricewaterhouse Coopers because Andersen can’t remain their independent, so it’s over, 借用两句话： As a man sows, so he shall reap. 种瓜得瓜，种豆得豆． You must reap what you have sown. 善有善报，恶有恶报． 学习也一样，no pains, no gains. 看一下会计人比较理想的轨迹： Staff accountant-->Senior accountant-->Manager--> Controller or Cheif Financial Officer(CFO)-->Chief Executive Officer(CEO) 自己还在原地踏步呢，哎，什么时候是个结束呀． 今天终于把第一章看完了，最后一句话,点睛之笔： More CEOs started out in finance or accounting than in any other area. It is easy to see why accounting is called the language of business. Highlights to Remember（声明：不是我总结的） 1, Explain how accounting information assists in making decisions: Financial statements provide information for decision making to managers, creditors, and owners of all types of organizations. The balance sheet provides a “snapshot” of the financial position of an organization at any instant. That is, it answers the basic questions, Where are we? 2, Describe the components of the balance sheet: The balance sheet equation is Assets = Liabilities + Owners’ Equity. This equation must always be in balance. The balance sheet presents the balances of the components of Assets, Liabilities, and Owners’ Equity at a specific point in time. 3, Analyze business transactions and relate them to changes in the balance sheet: Transaction analysis is the heart of accounting. A transaction is any event that both affects the financial position of an entity and can be recorded in money terms. For each transaction, an accountant must determine what accounts are affected and the amount involved. 4, Classify operating, investing, and financing activities in a cash flow statement. The cash flow statement summarizes the changes during a period in the cash balance for the firm. The changes are classified as to whether they relate to an operating activity, financing activity, or investing activity. Operating activities relate to the purchase, production and sale of goods, and services on an ongoing basis. Financing activities relate to raising capital via issuance of capital or borrowing. Investing is the use of capital to acquire assets such as buildings and equipment. 5, Compare the features of proprietorships, partnerships, and corporations.（略） 6, Describe auditing and how it enhances the value of financial information: Separation of ownership from management in corporations creates a demand for auditing, a third-party examination of financial statements. Auditors evaluate the record-keeping systems of the firm and test specific transactions and account balances to assure that the balances fairly reflect the financial position of the company. 7, Distinguish between public and private accounting: Public accounting involves providing services, especially audit services, to client companies. The public accounting profession gives credibility to audits by specifying qualifications for certified public accountants, including ethical standards, and by developing generally accepted auditing standards to ensure thoroughness of audit. Private accounting refers to performing accounting functions as an employee of a firm. 8, Evaluate the role of ethics in the accounting process. Ethical behavior is critically important in professional activities such as accounting. In public accounting, the value of an audit is directly linked to the credibility of the auditors as an ethical, independent professional who is qualified to evaluate the financial statements of the firm and is also reliably committed to disclosing problems or concerns uncovered in the evaluation. 请问你说一点不会是指不会英语还是不会会计英语？ 如果一点不会英语，那就只好从头考试了，学习没有捷径啊。 英语说白了就是那26个字母不同的组合。先学字母、音标和单词， 然后学语法，要不断的阅读积累词汇量，当然还要进行口语练习。 词汇量积累到一定程度就可以学习会计英语了， 当然在学单词的时候， 会计英语的专业术语也可以拿来当你学习的新单词背一下的。 但你学习会计英语的时候就有基础了， 术语你都会只用学习怎么处理账务就好了。 不知道我的这一套你赞同吗？希望对你能有那么一丁点的帮助。
*和氣生財***
书店和学校的图书馆应该都可以找到会计专业英语的书，你如果是读大学的化，大二大三就会开专业英语的课。 会计专业英语有专门的辞典卖，一般只要掌握常用的就可以了。比如各科目用英语怎么说，还有常用的一些会计方法用专业术语怎么讲等
南瓜冰妈
求关于会计的一些常用英文单词，如下：
A开头：
1、account receivable 应收账款
2、accountant会计师、会计人员
3、accounting会计
4、accounting cycle 会计循环
5、accounting equation会计等式
6、accounting information system 会计信息系统
7、accrual-basis accounting 应计制会计、权责发生制会计B开头：
1、bond premium 债券溢价
2、book value 账面价值
3、brand names 商标
4、breakeven point 保本点、盈亏平衡点
5、budget 预算
6、capital 资本、资金
7、capital expenditure 资本性支出
8、cash budget 现金预算
9、cash disbursements journal 现金支出日记账
10、cash flow 现金流量
11、cash payment journal 现金支出日记账
12、cash receipts journal 现金收入日记账C开头：
1、credit 贷
2、credit memorandum or credit memo 贷项备忘录
3、creditor 债权人
4、current asset 流动资产
5、current liability 流动负债
6、current ratio 流动比率
D开头：
1、debit 借
2、debit memo 借项备忘录
3、debt ratio 负债比率
4、debtor 债务人
E开头：
1、earnings per share 每股收益
2、efficient capital market 有效资本市场
3、employee compensation 员工薪酬
4、entity 实体
5、estimated residual value 预估残余价值
6、expense 费用
7、extraordinary gains and loss 营业外收入和支出F开头：1、financial statements 财务报表
2、finished goods inventory 完工产品存货（产成品、库存商品）
3、first-in, first-out 先进先出法
4、fiscal year 会计年度
5、fixed asset 固定资产
6、fixed cost 固定成本
7、flexible budget 弹性预算
8、foreign-currency exchange rate 汇率
9、franchises 特许经营权
扩展资料：
会计专有名词：
会计基本假设包括：会计主体、持续经营、会计分期和货币计量四项。
1、会计主体
会计主体是指会计所服务的特定单位，它明确了会计工作的空间范围。
《企业会计准则》规定：“本准则适用于设在中华人民共和国境内的所有企业。”这实质上就是说，凡实行独立核算的企业是会计主体，对企业发生的各项财务收支及其他经济业务进行会计核算。
2、持续经营
《企业会计准则》规定：“会计核算应当以企业持续、正常的生产经营活动为前提。”而不考虑企业是否将破产清算。它明确了会计工作的时间范围。
3、会计分期
企业经济活动的连续性决定了会计活动是连续不断的，如何将企业连续的经济活动以阶段成果形式反映出来，及时地为企业、政府及所有者提供企业经济和经营状况的信息，这就涉及到会计期间划分问题。《企业会计准则》规定：“会计核算应当划分会计期间，分期结算账目和编制会计报表。会计期间分为年度、季度和月份，年度、季度和月份的起讫日期采用公历日期。”
4、货币计量
在会计核算中，可能涉及到多种货币，由于各种货币单位之间的汇兑率是不断变化的，这就要求企业会计必须确立一种货币单位为记账用的货币单位，其他所有的货币、实物、债权债务等，都可以通过它来度量、比较和稽核。这一货币单位称之为“记账本位币”。
《企业会计准则》规定：“会计核算以人民币为记账本位币，”同时还规定：“业务收支以外币为主的企业，也可以选定某种外币作为记账本位币，但编制的会计报表应当折算为人民币反映。”
会计方法
会计的方法是指用来核算和监督会计方式、完成会计任务的手段。也是履行会计职能，完成会计任务，实现会计目标的方式，是会计管理的手段。会计的方法包括会计核算方法、会计分析方法和会计检查方法。
会计核算方法是对经济活动进行全面、综合、连续、系统的记录和计算，为经营管理提供必要的信息所应用的方法，它是整个会计方法体系的基础。会计核算方法主要包括以下几种：（1）设置账户，是对会计对象的具体内容进行归类核算和监督的一种方法。（2）复式记账，是对任何一笔经业务都以相等的金额，在两个或两个以上的相关账户中作相互联系的登记，从而能够全面、系统地核算经济业务对各会计要素的影响及其结果。（3）填制和审核会计凭证，会计凭证是用来记录经济业务、明确经济业务责任，并据以登记账簿的书面凭证。（4）登记账簿，就是根据会计凭证，在账簿上连续、完整、系统地记录经济业务的一种专门方法。（5）成本计算，是按一定对象归集各个经营时期发生的费用，从而计算各个对象的总成本和单位成本的一种专门方法。（6）财产清查，是指通过对货币资金、实物资产和往来款项的盘点或核对，确定其实存数，查明账存数与实存数是否相符的一种专门方法。（7）编制会计报表，是以书面报告的形式，顶起总括地反映企事业单位外务状况、经营成果和现金流量变动情况的一种专门方法。
（8）检查、考核、分析会计资料，最重要的是进行企业财务管理事务。
参考资料来源：百度百科-会计
