Managerial accounting 管理会计 Market capitalization 市场资本化 Nominal value 票面价值 Market value 市场价值 Quantify 量化
Retained earnings 留存收益 Revenue （销售）收入 Self proprietorship 独资企业 Shareholder= stockholder 股东 Stock= inventory 库存 Liability for tax 税务负担 Transaction 交易
Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 成本会计 Prepare budget 编制预算 Financial report 财务报表 Value v 定价
Income & expenditure 收入和支出 Debits & credits 借与贷 Assets & liabilities 资产与负债 Unit cost 单位成本 Auditing 审计
IRS= Internal Revenue Service 美国税务署 Tax authority 税务局
CPA= Certificated Public Accountant 注册会计师 File a tax return 报税 Income tax return 所得税表 Income tax 所得税 Sales tax 销售税 Self-proprietorship 个体户 Partnership 合伙，合股 Tax break 减免税
Turnover 销售收入，总收入 Charged against profits 从利润中扣除 On credit 赊账
Overheads= overhead 固定费用 Variable cost 可变成本 Shareholder= stockholder 股东 Pay liabilities 偿债 Purchase price 购买价 Depreciation charge 折旧费 Understate 低估 Overstate 高估 Inflation 通货膨胀 Deflation 通货紧缩
Historical cost accounting 历史成本会计
Net book value 净账面价值= purchase value – depreciation charge Current cost accounting 时价会计
Replacement cost accounting 重置成本会计 Specify v. 规定
Profit and loss account= income statement 损益表 (shows earnings & expenditure, i.e. turnover+ costs+ expensed+ overheads )
Balance sheet 资产负债表(shows financial situation on particular date, i.e. assets+ long-term & short-term liabilities+ shareholder’s funds) Financial year 财政年度
Assets 资产= debtors/ accounts receivable + intangible assets
Intangible assets 无形资产=patents 专利+ goodwill 商誉+ copyrights 版权+ trade marks 商标
Liabilities 负债=creditors/ account payable Long-term liabilities= loans 贷款+ bonds 债券 Short-term liabilities=taxes+ interests 利息
Assets=liabilities+ owners’ equity 资本主权，业主产权（股东对资产清偿所有债务之后剩余价值的所有权）
Assets-liabilities= owners’ equity/ net assets 净资产 Share capital 股本，股份资本
Share premium= paid-in surplus 股份溢价（超过股票票面价值的所得） Market capitalization 市场资本总值，市场资本总额 Reserves 储量
profit→taxation, dividend, retained profit Funds flow statement 资金流量表
Source and application of funds statement 资金来源和应用表 Statement of changes in financial position 财务状况变动报表 Consolidated financial statement 合并财务报表 IAS= International Accounting Standards 国际会计标准 Cash and cash equivalents at beginning of period 期初现金 Net cash from operating activities 运营净现金 Net profit 净利润
Retained earnings 留存收益 Non-current assets 非流动资产 Pre-paid expenses 预付费用 Treasury shares 回购股票 Translation differences 折算差 Deferred tax liabilities 递延税负债 Interest-bearing liabilities 有息贷款 VAT= value added tax 增值税 Associated company 关联公司 Minority interests 少数股权 Proceeds 所得收入
Unit 14 banking 银行业务
Personal banking 个人银行业务 Cash card 现金卡，借记卡 Credit card 信用卡
Cash dispenser= ATM= automatic teller machine 自动取款机，自动柜员机 Home banking 家庭银行（网银+电话银行） Loan 贷款
Mortgage 抵押贷款，按揭 Overdraft= overdraw 透支
Current account= checking account 活期账户
Deposit account= time account= notice account 定期账户 Standing order= direct debit 长期委托书 The banking industry 银行业
Commercial bank= retail bank 商业银行，零售银行 Foreign currency 外币 Foreign exchange 外汇 Spread= margin 差额 Credit 借贷 Note 纸币
Cheque= check 支票 Coin 硬币
Yield & risk 收益与风险