西方财务会计 Financial Accounting

熊玲

目录

  • 1 Outline
    • 1.1 Teaching syllabus
    • 1.2 Test syllabus
    • 1.3 Group work
    • 1.4 Collection of Past Group Project Presentations
    • 1.5 After the First Lecture
  • 2 Chapter 1 Accounting and the Business Environment
    • 2.1 Learning framework
    • 2.2 Words and Phrases
    • 2.3 The organizations and rules that govern accounting
    • 2.4 The accounting equation
    • 2.5 The financial statements
    • 2.6 Critical thinking
  • 3 Chapter 2 Recording Business Transactions
    • 3.1 Learning framework
    • 3.2 Words and Phrases
    • 3.3 Double-entry accouting
    • 3.4 The Trial Balance
    • 3.5 Business Ethics
    • 3.6 group work
  • 4 Chapter 3 The Adjusting Process
    • 4.1 Learning framework
    • 4.2 Words and Phrases
    • 4.3 The difference between Cash basis and Accrual basis accounting
    • 4.4 What are adjusting entries
    • 4.5 The adjusted trial balance
    • 4.6 group work
  • 5 Chapter 4 Completing the Accounting Cycle
    • 5.1 Learning framework
    • 5.2 Words and Phrases
    • 5.3 The accounting cycle
    • 5.4 The closing process
    • 5.5 Exercise
  • 6 Chapter 5 Merchandising Operations
    • 6.1 Learning framework
    • 6.2 Words and Phrases
    • 6.3 Two different inventory system
    • 6.4 FOB terms determine who pays the Freight
    • 6.5 Discounts
  • 7 Chapter 6 Merchandise Inventory
    • 7.1 Learning framework
    • 7.2 Words and Phrases
    • 7.3 key points
    • 7.4 four inventory costing methods
  • 8 Chapter 8 Internal control and Cash
    • 8.1 Enron: The Smartest Guys in the Room
    • 8.2 Words and Phrases
    • 8.3 internal control
      • 8.3.1 Catch me if you can
  • 9 Chapter 9 Receivables
    • 9.1 key points
    • 9.2 Words and Phrases
  • 10 Chapter 10 Plant Assets, Natural Resources, & Intangibles
    • 10.1 Words and Phrases
  • 11 Chapter 11 Current Liabilities and Payroll
  • 12 Chapter 14 Long-Term Liabilities
  • 13 Course Review
    • 13.1 Review outline
    • 13.2 Review mind map
    • 13.3 章节小测（客观题）
Words and Phrases

Financial Accounting Vocabulary

Chapter 1

accounting  会计

accounting cycle  会计循环

accounting equation  会计等式

asset  资产

Accounts payable 应付账款

Accounts receivable 应收账款

Audit 审计

balance sheet = statement of financial position 资产负债表

board of directors  董事会

CMA 注册管理会计师

CPA 注册会计师

capital  资本，也是所有者权益的在某些企业的别称

common stock  普通股

consolidation  合并

continuity assumption = going concern assumption  持续经营假设

corporation  股份制公司

current asset  流动资产  

current liability  流动负债

Creditor 债权人

Economic entity assumption 经济主体假设

entity  实体，主体

equity  权益

Expenses 费用

ethics  道德

fair value  公允价值

financial accounting  财务会计

financial statements  财务报表

financing activities  融资活动  

gross profit  毛利

historical cost principle  历史成本原则

income statement = statement of operations  利润表

intangible assets  无形资产

liability  负债

limited-liability company  有限责任公司

long-term assets  非流动资产

long-term debt  非流动负债

net earning = net income =net profit   净利润

net loss  净损失

operating activities  经营活动

owners' equity  所有者权益（在不同企业中也称为 capital, stockholders' equity , or net assets）

paid-in capital = contributed capital  投入资本

partnership  合伙企业

proprietorship  独资企业   

retained earning  留存收益

shareholder = stockholder  股东

stable-monetary-unit assumption   币值稳定假设

statement of cash flows  现金流量表

statement of retained earnings   留存收益变动表

stock = shares  股份

stockholders = shareholders 股东


常用的缩略语你记得了吗？

CPA  Certified Public Accountant

CMA Certified Management Accountant

IMA  Institute of Management Accountants

FASB Financial Accounting Standards Board

SEC  Securities and Exchange Commission

PCAOB 

AICPA

IMA

IASB

GAAP

IFRS