会计英语.docx

会计英语.docx

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会计英语

ACCOUNTINGENGLISH

⏹UnitOneBasicKnowledgeofAccounting

⏹UnitTwoCurrentAssets

⏹UnitThreeLong-termAssets

⏹UnitFourLiabilities

⏹UnitfiveOwner’sEquity

⏹UnitSixRevenue&Expense

⏹UnitSevenFinancialStatements

⏹UnitEightInterpretationsoffinancialstatements

⏹UnitNineCostAccounting&ManagementAccounting

⏹UnitTenAuditing

UnitOneBasicKnowledgeofAccounting

Objectives

1.InSection1,studentsshouldunderstandthemeaningofeachaccountingprinciple.

2.InSection2,studentsshouldunderstandthemeaningoftheaccountingelementsandtheaccountingequation.

3.InSection3,Taccountanddouble-entrysystemaredemonstrated.StudentsshouldknowthestructureofTaccountandunderstandhowtomakecorrectentriesbasedondouble-entrysystem.

4.InSection4andSection5,studentsshouldlearntomakeentriesintheledgeraccounts,journalizetransactionsandpostthemtotheledgers.

NewWordsandExpressions

accountingprinciple会计原则

accountingelement会计要素

accountingequation会计方程式（会计等式）

shareholdern.股东

assetn.资产

liabilityn.负债

owner’sequity所有者权益

revenuen.收益，收入

expensen.费用

accountingperiod会计期间

cashn.现金

accountsreceivable应收账款

inventoryn.存货

notespayable应付票据

accountspayable应付账款

salariespayable应付工资

shareholders’equity股东权益

capitaln.资本

ledgern.总分类账

chartofaccounts会计科目表

ledgeraccount总账账户

prepaidinsurance预付保险费

bankdeposit银行存款

cashreceipt现金收入

financialposition财务状况

creditorn.债权人

creditors’account债权人账户

transactionn.经济业务

Taccount丁字账户

accountnumber账户编号

debitn.&vt.借方；借记

creditn.&vt.贷方；贷记

entervt.登录，记账

double-entrya.复式的，复式记账的

entryn.分录

suppliesexpense材料费用

debitbalance借方余额

creditbalance贷方余额

miscellaneousexpense其他费用，杂项费用

notespayable应付票据

postingn.过账

accountingcycle会计循环，会计周期

journaln.日记账

generaljournal普通日记账

journalizingn.登日记账

generalledger总账

payrolln.工资表

cashreceipts现金收入

cashdisbursements现金支出

salesonaccount赊销

purchasesonaccount赊购

adjustingandclosingentries调整及结账分录

UsefulExpressions

*UsefulSentences

1.Anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.

会计主体是独立于其他企业的某一企业或团体，或某一企业的部门，以及作为独立经济单位的个人。

2.Underthegoingconcernorcontinuityconcept,accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeablefuture.

在持续经营假设下，会计人员假定企业在可以预见的将来持续经营。

3.Inallbusinessfirms,revenuesandexpensesmaybemeasuredeitheroncashbasisoraccrualbasis.

所有企业的收入和费用可以按收付实现制或权责发生制计量入账。

4.Oneoftheprinciplesofaccountingisthatinformationisprovidedtoaclearlydefinedaccountingentity.

会计的一个原则是会计信息应向某一特定的会计主体提供。

5.Thecostprincipleisderived,inlargepart,fromtheprincipleofobjectivity.

成本原则主要是在客观性原则的基础上发展而来的。

6.Theprincipleofconsistencyimpliesthataparticularaccountingmethod,onceadopted,willnotbechangedfromperiod.

一致性原则的含义是，一旦采用某种会计方法，以后各期就不能改变。

7.Therelationshipamongassets,liabilities,andowners’equitycanbeexpressedintheaccountingequation.

资产、负债和所有者权益之间的关系可以用会计等式表示。

8.Thetotalfigureforassetsalwaysequalsthetotalfigureforliabilitiesandowners’equity.

资产总额总是与负债和所有者权益总额相等。

9.Foranaccount,theleftsideisthedebitsideandtherightsideisthecreditside.

账户的左边是借方，右边的是贷方。

10.Assetandexpenseincreasesarerecordedasdebit.

资产或费用增加记为借项。

UnitTwoCurrentAssets

Objectives

1.InSection1,studentsshouldunderstandtheimportanceofcashandtheaccountingtreatmentofcash.

2.InSection2,studentsoughttolearnthetreatmentofbaddebtandhowtomakeanallowancefordoubtfulaccounts.

3.InSection3,studentsshouldunderstandthecategoriesofinventoriesandlearntousetheinventoryvaluationmethod.

4.InSection4,studentsmustunderstandthemeaningofshort-terminvestmentsandlearnthe

accountingtreatmentofshort-terminvestments.

NewWordsandExpressions

现金Cash

银行存款Cashinbank

现金等价物cashequivalents

银行汇票Bankdraft

信用卡Creditcard

短期投资Short-terminvestments

股票stock

债券bonds

基金funds

应收账款Accountsreceivable

应收票据Notesreceivable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

应收股利Dividendreceivable

应收利息Interestreceivable

坏账准备allowanceforbaddebts

预付项目prepaid

存货Inventories

原材料Rawmaterials

低值易耗品Low-valueconsumptiongoods

半成品Semi-Finishedgoods

产成品Finishedgoods

商品进销差价Differencesbetweenpurchasingandsellingprice

本金Principal

利息Interest

证券交易所SecuritiesExchange

UsefulExpressions

*UsefulSentences

1.Inthebalancesheet,cashislistedfirstamongthecurrentassets,becauseitisthemostcurrentandliquidofallassets.

现金在资产负债表中位于流动资产之首,因为它流动性最强.

2.Marketablesecutitiesshallbeaccountedforaccordingtohistoricalcostasobtainedandbeshowninbookbalanceinaccountingstatement.Incomereceivedorreceivablefrommarketablesecuritiesincurrentperiodandthedifferencebetweenthereceiptobtainedfromsecuritiessoldandbookcostshallbeallaccountedforascurrentprofitorloss.

有价证券应按取得时的实际成本记账,应当以账面余额在会计报表中列示.当期的有价证券收益,以及有价证券转让所取得的收入与账面成本的差额,计入当期损益.

3.Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting,andthebalanceshallbeshownseparatelyinaccountingstatement.

待摊费用应当按受益期分摊,未摊销余额在会计报表中应当单独列示.

UnitThreeLong-termAssets

Objectives

1.Insection1,studentsshouldunderstandthedefinition,characteristics,initialandsubsequentmeasurementoffixedassets.

2.Insection2,studentsoughttounderstandthedefinition,characteristics,classificationandamortizationofintangibleassets.

3.Insection3,studentsshouldlearnhowtocalculatedepreciationexpenses.

NewWordsandExpressions

assetn.资产

enterprisen.企业

tangibleassets有形资产

economicbenefit经济利益

rentaln.租赁，租金额

administrative管理的，行政的

accountingyear会计年度

fixedassets固定资产

propertyn.财产，地产，资产

warehousen.库房

exchangen.交换

issuanceofsecurities发行股票

donationn.捐助

long-termassets长期资产

economicvalue经济价值

usefullife使用寿命

originalcost原始成本

historicalcost历史成本，原始成本

actualcost实际成本，原始成本

additionalcost附加费用

expendituren.支出，花费，开销

intendeduse预定可使用状态

installationcost安装费

professionalfees专业人员服务费

overheadcost管理费

buildingpermitfee建设许可费

lumpsumpurchase整批购买

acquisitioncost购置成本

fairvalue公允价值

non-monetaryassets非货币性资产

debtrestructuringtransaction债务重组

abandoningcost弃置费用

recognitioncriteria确认条件

measurementbases计量基础

depreciationn.折旧

estimatednetresidualvalue预计净残值

netsalvagevalue净残值

depreciationrate折旧率

intangibleassets无形资产

identifiablea.可以确认的

physicalsubstance实物形态

privilegen.特权，特别待遇

finiteintangibles使用寿命有限的无形资产

indefiniteintangibles使用寿命不确定的无形资产

franchisen.特许权，公民权

licensen.营业执照，许可证

Internetdomainname互联网域名

constructionpermit建筑许可证

assessedvalue评估价格

amortizationn.摊销

impairmenttest减值测试

amortizationcharge摊销费

profitandloss损益

provisionn.条款，规定

commonpractice惯例

depreciableamount应计折旧额

disposaln.处置，处理

deductvt.扣除

straight-linemethod年限平均法（直线法）

unitsofproductionmethod工作量法

doubledecliningbalancemethod双倍余额递减法

sum-of-the-years-digitsmethod年数总和法

conservativea.保守的，守旧的

depreciationexpense折旧费

depreciationcharge折旧费

wearandtear磨损，损耗

straight-linerate直线折旧率

bookvalue账面价值

doublestraight-linerate双倍直线折旧率

SYD年数总和

depreciationbase折旧基数

functionalvalue功能价值

disposalproceeds处置收益

accumulatedamortization累计摊销额

disposalexpenses弃置费用

organizationcost开办费

annualdepreciationamount年折旧额

UsefulExpressions

*UsefulSentences

1.Depreciationofafixedassetshallbeprovidedformonthly.

固定资产应该按月计提折旧。

2.Landneverlosesitsfunctionalvaluethroughuseandhasanindefiniteusefullife,soitdoesnotneedtobedepreciated.

土地永远不会失去它的功能价值，且使用寿命也是无限期的，所以不需要折旧。

3.Theusefullife,theestimatedsalvagevalueandthedepreciationmethodofafixedassetshouldbereviewedbyanenterpriseatleastateachfinancialyear-end.

至少在每年年度终了时，企业应该对固定资产的使用寿命、预计净残值和折旧方法进行复核。

4.Theestimatedsalvagevalueofafixedassetoughttobeadjustediftheassetisheldforsale.

如果企业持有待售的固定资产，应当对其预计净残值进行调整。

5.Anenterpriseshoulddisclosesuchinformationrelatedtofixedassetsinthenotesasdepreciationmethods,usefullives,depreciationrates,etc.

企业应当在附注中披露固定资产的折旧方法、使用寿命、折旧率等等。

6.Theestimatednetresidualvalueofafixedassetshallberevisedifitdiffersenormouslyfromitspreviousestimate.

如果一项固定资产的预计净残值与原先估计值有较大差异的，应当对预计净残值进行调整。

7.Theintangibleassetsarelongterminnatureandsubjecttoamortization.

无形资产属于长期资产，需要摊销。

8.Internallycreatedgoodwill,andinternallygeneratedbrandsandpublishingtitlesdonotbelongtointangibleassets.

企业自创的商誉、内部产生的品牌、报刊名等不应确认为无形资产。

9.Whenanintangibleassetisdisposed,thedifferencebetweenthedisposalproceedsandthecarryingamountshouldberecognizedinprofitorlossforthecurrentperiod.

当企业处置无形资产时，应当将处置收益与该无形资产账面价值的差额计入当期损益。

10.Suchthingsasamortizationmethods,accumulatedamortization,usefullives,etc.shallbedisclosedinthenotes.

诸如摊销方法、累计摊销额、使用寿命等等应该在附注中披露。

UnitFourLiabilities

Objectives

1.InSection1,studentsshouldunderstandthecategoriesofCurrentLiabilitiesandtheiraccountingtreatment.

2.InSection2,studentsoughttolearnthemeaningofLong-termLiabilitiesandhowtomaketheaccountingtreatment.

NewWordsandExpressions

短期负债Currentliability

透支overdraft

应付票据Notespayable

应付账款Accountpayable

预收账款unearnedrevenue

应付工资Accruedwages

应付股利Dividendspayable

应交税金Taxpayable

应交增值税valueaddedtaxpayable

应交消费税Consumptiontaxpayable

应交所得税Incometaxpayable

应交个人所得税

Personalincometaxpayable

其他应付款Otherpayables

预提费Drawingexpenseinadvance

长期负债Long-termLiabilitie