会计英语复习资料附答案.docx

会计英语复习资料附答案.docx

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会计英语复习资料附答案

会计英语复习资料附答案

一、单词1.accounting2.accountingelements3.accountingequation4.assets5.liabilities6.owner`sequity7.revenue8.expenses9.profits10.accountingperiod11.transaction12.double-entrysystem13.debit14.credit15.ledger16.chartofaccounts17.journal18.currentassets19.cash20.cashequivalents21.check22.bankdeposits23.cashinbank24.moneyorders25.cashonband26.accountsreceivable27.allowanceforbaddebtsrealizablevalue29.inventory30.finishedgoods31.semi-finishedgoods32.goodsinprocess33.historicalcost34.specificidentification35.first-in,first-out36.last-in,first-out37.weightedaverage38.rawmaterials39.short-terminvestment40.marketablesecurities41.shareholder42.bonds会计英语复习资料答案会计学会计要素会计等式资产负债所有者权益收入费用利润会计期间经济业务/会计事项复式记账法借方贷方分类账会计科目表日记账流动资产现金现金等价物支票银行存款银行存款汇票库存现金应收账款坏账准备可变现净值存货产成品半成品在产品历史成本个别计价法先进先出法后进先出法加权平均法原材料短期投资有价证券股东债券1

43.debentures44.long-termassets45.fixedassets46.intangibleassets47.deferredassets48.usefullife49.depreciation50.depreciableamount51.depreciationmethod52.estimatednetresidualvalue53.straight-linemethod54.unitsofproductionmethod55.doubledecliningbalancemethod56.sum-of-the-years-digitsmethod57.amortization58.impairment59.currentliabilities60.accountspayable61.notespayable62.unearnedrevenue63.incometaxespayable64.contingentliabilities65.long-termliabilities66.bondspayable67.ownership68.soleproprietorship69.partnership70.corporationmonshareholders72.preferredshareholdersmonstock74.preferredstock75.dividends76.retainedearnings77.paid-incapital78.capitalstock79.addtionalpaid-incapital80.capitalsurplus81.undistributedprofit82.parvalue83.fairvalue84.reservefund85.legalreserve86.stocksplit债券长期资产固定资产无形资产递延资产使用寿命折旧应计折旧额折旧方法预计净残值直线法工作量法双倍余额递减法年数总和法摊销减值流动负债应付账款应付票据预收账款应交所得税或有负债长期负债应付债券所有权独资企业合伙企业公司普通股股东优先股股东普通股优先股股利留存收益实收资本股本附加投入资本资本公积未分配利润面值公允价值盈余公积法定盈余股利分割2

87.cashdividends88.stockdividends89.salesrevenue90.servicerevenue91.productcosts92.directmaterialcosts93.directlaborcosts94.indirectcosts95.manufacturingoverhead96.periodexpenses97.operatingexpense98.administrativeexpense99.financeexpense100.balancesheet101.incomestatement102.cashflowstatement现金股利股票股利销售收入劳务收入产品成本直接材料成本直接人工成本间接成本制造费用期间费用营业费用管理费用财务费用资产负债表利润表/损益表现金流量表二、填空1.Theaccountingelementsincludeassets,liabilities,owner`sequity,revenue,expenses,andprofits.2.Liabilitiesaredebtsofabusiness.3.Borrowingcashfromabankdoesnotbelongtoassets;itsimplybelongstoliability.4.Profitistheexcessofrevenueoverexpensesfortheaccountingperiod.5.Theaccountingequationis:

assets=liabilities+owner`sequity.6.“Dr.”standsfordebits,while“Cr.”istheabbreviationforcredit.7.Liability,owner`sequity,revenueandprofitdecreasesarerecordedasdebits.8.Short-terminvestmentsrefertovariousofmarketablesecurities.9.Marketablesecuritiesincludestockanddebenturestoberealizedwithinoneyearfromthebalancesheetdateandshallbeaccountedforatcost.10.Depreciationreferstothesystematicallocationofthedepreciableamountofafixedassetoveritsusefullife.11.Thefourcommondepreciationmethodsarethestraight-linemethod,theunitsofproductionmethod.12.Thestraight–linemethodshallbeemployedwhenitisassumedthatanasset`seconomicrevenueisthesameeachyear,andtherepairandmaintenancecostisalsothesameforeachperiod.13.Whendepreciationismainlyduetowearandtear,theunitsofproductionmethodareusuallyused.14.Thetwotypesofintangibleassetsarefiniteandindenfiniteintangibles.15.Pleasenamefivemostcommonlyseenintangibles,i.e.,patents,trademarks,copyrights,franchisesandlicenses,internetdomainnamesandconstructionpermit.16.Intangibleassetsdonotincludeinternallygeneratedgoodwill,brandsandpublishingtitles.17.Intangibleassetsshouldbemeasuredinitiallyatcost.18.Forintangibleassetswithfiniteusefullivesenterprisesshallconsidertheiramortizationwhileintangibleassetswithindefiniteusefullivesshallnotbeamortized.19.Theaccountofunearnedrevenueshouldbedecreasedwhentheservicepaidforinadvancehasbeenprovided.20.Theaccountofaccountspayableshouldberecordedwhenthebusinesspurchasedsuppliesoncredit.21.Theaccountofnotespayableusedtoshowwhatthebusinessowesthebank.22.Acorporation`sbalancesheetcontainsassets,liabilities,andshareholders`equity.3

23.Preferredstockandcommonstockarethetwocommoncapitalstocksissuedbyacorporation.24.Cashdividendsandstockdividendaretheusualformsofdistributiontoshareholders.25.Astockdividendisaproportionaldistributiontoshareholdersofadditionalsharesofthecorporation`scomm