Unit 1
Profitability 盈利性
Income tax return 所得税申报表 business decision maker 经营决策者 financial position 财务状况 operating results 经营成果 Unit 2
Bank statements 银行对账单 Physical counts 实物盘点 going concern 持续经营 historical cost 历史成本原则 account balance 账户余额 Unit 3
source document 原始凭证
general ledger （account）总分类账（户） adjusting entries 调整分录 prepaid expense 预付费用 accrued revenue 应计收入
accumulated depreciation 累计折旧 worksheet 工作底稿 Unit 4
Accounts payable 应付账款 Notes payable 应付票据 Internal control 内部控制 Controlling account 总账 Unit 5
Chart of accounts 会计科目表 Unit 6
notes receivable 应收票据 accounts receivable 应收账款 notes payable 应付票据 accounts payable 应付账款 patent right 专利权
generally accepted accounting principles 公认会计准则 residual claims 剩余求偿权 Unit 7
Income statement 收益表 Accounting period 会计期间 Unit 8
Financing activities 筹资活动 Operating activities 经营活动 Investing activities 投资活动 Reconciliation method 调节法 Deferrals 递延项目
Accruals 应计项目
SFAS（statement of financial accounting standards） 财务会计准则公告 Unit 9
Bank statement 银行对账单
Insufficient funds check 空头支票 Salvage value 残值
Estimated useful life 预计使用寿命
The double declining-balance method 双倍余额递减折旧法 Annual depreciation 年折旧 Unit 10
Contingent liabilities 或有负债 Deferred income taxes 递延所得税 Present value 现值 Future value 终值 Unit 11
Common stock 普通股 Preferred stock 优先股 Cash dividend 现金股利 Stock dividend 股票股利
Declaration of dividend 股利宣布 Dividend distribution 股利分配 Unit 15
Manufacturing overhead 制造费用 Unit 16
Cost-volume-profit relationship 成本-数量-利润关系 Breakeven analysis 盈亏平衡分析 Contribution-margin 边际贡献 Unit 18
audit report ，auditor’s report 审计报告 internal auditing 内部审计 governmental auditing 审计 external auditing 外部审计
system of internal control 内部控制系统 engagement letter 委托书
audit working paper 审计工作底稿 test of compliance 符合性测试
confirmation of accounts receivable 应收账款的询证 related party transactions 有关当事的交易 unqualified opinion 无保留意见 qualified opinion 有保留意见 adverse opinion 否定意见
income tax return 所得税申报单
