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