会计专业英语.docx

会计专业英语.docx

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会计专业英语

商誉goodwill有形资产Tangibleassets处置disposal摊销amortization

固定资产Plantassets/Propertyplantandequipment/Fixedassets股东Shareholder

直线法Straight-linemethod双倍余额递减法Double-declining-balancemethod

年数总和法Sum-of-the-years’-digitsmethod房地产中介Realestatebroker

定率递减余额法fixed-percentage-of-declining-balancemethod付款服务费用Escrowfee

累计折旧Accumulateddepreciation资产净值Bookvalue/Carryingamount

减值Impairment资本化Capitalize会计主体假设Businessentityassumption

公认会计准则GAAP（generalacceptedaccountingprincipal）

会计分期假设Timeperiodassumption

国际会计准则委员会IASB（internationalaccountingstandardboard）透支Bankoverdraft

国际会计准则IFRS（internationalfinancialreportingstandard）

持续经营假设Goingconcernassumption内部审计Internalauditor

货币计量假设Monetaryunitassumption历史成本原则Costprincipal存deposit取Withdrowal

收入确认原则Revenuerecognitionprinciple配比原则Matchingprincipal汇率Exchangerate

全面披露原则Fulldisclosureprincipal会计恒等式accountingequation背书Endorsement

现金收据Cashreceipt现金支出Cashdisbursement现金余额Cashbalance

筹资活动Financialactivities经营活动Operatingactivities投资活动Investingactivities

应纳税所得Taxableincome一般管理经费overhead本金额Principalamount

现值Presentvalue股利、红利dividend留存收益Retainedearning合同contract

审计报告Auditreport/auditor’sreport佣金commission支票本Checkbook支票存根Checkstubs

借/贷通知单Debit/Creditmemorandom银行记账单Bankstatement应收票据Notesreceivable

经营周期Operatingcycle直接核销法Directwriteoffmethod备抵法Allowancemethod

坏账准备AllowanceforDoubtfulAccounts销售百分比法Percentageofsale

应收账款百分比法Percentageofreceivable账龄分析法Agingoftheaccountsreceivable

到期日Maturitydate（dueday）加权平均Weightedaverage（averagecost）

先进先出First-in,first-out（FIFO）后进先出Last-in,first-out（LIFO）

可识别无形资产

Identifiableintangibleassets:

Indentifiableintangibleassetsarethoseintangiblesthatcanbepurchasedorsoldseparatelyfromtheotherassetsofthecompany.

折旧

Depreciationisthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.

可实现净值

Netrealisablevalueistheestimatedsellingpriceintheordinarycourseofbusinesslesstheestimatedcostsofcompletionandtheestimatedcostsnecessarytomakethesale.

权责发生制

Accrualbasisaccounting:

Anaccountingmethodthatrecordsfinancialeventsbasedoneconomicactivityratherfinancialactivity.Underaccrualaccountingrevenueisrecordedwhenitisearndandrealized,regardlessofwhenactualpaymentisreceived.

会计

Accountingmaybedescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofthatinformation.

资产

Anassetisaresourcecontrolledbytheenterpriseasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheenterprise.

现金

cash:

Accountantsdefinecashasmoneyondepositinbanksandanyitemsthatabankwillacceptfordeposit.

企业已付银行未付

Outstandingchecks:

Checksissuedandrecordedbythecompanybutnotyetpresentedtothebankforpayment.

应收账款

Accountsreceivable:

Accountsreceivableareliquidassets,usuallybeingconvertedintocashwithinaperiodof30to60days.

收入

Revenue:

Revenueisthegrossinflowofeconomicbenefitsduringtheperiodarisinginthecourseoftheordinaryactivitiesofanentitywhenthoseinflowsresultinincreaseinequity,otherthanincreasesrelatingtocontributionsfromequityparticipants.

收益应按照实收款项和应收款项的公允价值计算.

Revenueshallbemeasuredatthefairvalueoftheconsiderationreceivedorreceivable.

交易中所产生的收益一般是按照会计主体和资产购买或使用双方的协议决定的.

Theamountofrevenuearisingonatransactionisusuallydeterminedbyagreementbetweentheentityandthebuyeroruseroftheasset.

存货应该按照”成本”和”可实现净值”底的计算

Inventoriesshallbemeasuredatthelowerofcostandnetrealisablevalue.

存货包括那些买入是以卖出为目地的物品.比如,零售商买入机器设备是为再销售,或者那些为了出售而买入的土地和其他的房产.

Inventoriesencompassgoodspurchasedandheldforresaleincluding,forexample,merchandisepurchasedbyretailerandheldforresale,orlandandotherpropertyheldforresale.

存货成本应该包括所有购买的费用,生产的费用和其他那些发生在使存货转移到目前地点和状态的费用.

thecostofinventoriesshallcompriseallcostsofpurchase,costsofconversionandothercostsincurredinbringingtheinventoriestotheirpresentlocationandcondition.

资产净值:

Carryingamountistheamountatwhichanassetisrecognisedafterdeductinganyaccumulateddepreciationandaccumulatedimpairmentlosses.

折旧:

Depreciationisthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.

残值:

Theresidualvalueistheestimatedamountthatanentitywouldcurrentlyobtainfromdisposaloftheasset,afterdeductingtheestimatedcostsofdisposal,iftheassetwerealreadyoftheageandintheconditionexpectedattheendofitsusefullife.

摊销

Amortisationisthesystematicallocationofthedepreciableamountofanintangibleassetoveritsusefullife.

开发：

开发是指在进行商业性的生产或使用前，将研究成果或其他知识应用于某项计划或设计，以生产出新的或具有实质性改进的材料，装置，产品，工艺，系统或服务。

Developmentistheapplicationofresearchfindingorotherknowledgetoaplanordesignfortheproductionofneworsubstantiallyimprovedmaterials,devices,products,processes,systemsorservicesbeforethestartofcommercialproductionoruse.

研究：

研究是指为获取并理解新的科学技术或技术知识而进行的独创性的有计划的调查。

Researchisoriginalandplannedinvestigationundertakenwiththeprospectofgainingnewscientificortechnicalknowledgeandunderstanding.

无形资产:

无形资产是可辨认的没有实物形态的非货币性的物品。

Anintangibleassetisanidentifiablenon-monetaryassetwithoutphysicalsubstance.

研究阶段：

研究阶段不会产生应予确认的无形资产。

在研究阶段的花费发生是应被确认为当期的费用

ResearchPhase:

Nointangibleassetarisingfromresearch（orfromtheresearchphaseofaninternalproject）shallberecognised.Expenditureonresearch（orontheresearchphaseofaninternalproject）shallberecognisedasanexpensewhenitisincurred.

负债：

Aliabilityisapresentobligationoftheentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefits.

预计负债：

Aprovisionisaliabilityofuncertaintimingoramount.

或有资产

Acontingentassetisapossibleassetthatarisesfrompasteventsandwhoseexistencewillbeconfirmedonlybytheoccurrenceornon-occurrenceofoneormoreuncertainfutureeventsnotwhollywithinthecontroloftheentity.

Formula

Straightlinemethod=costofassets-residualvalue/usefullife

Beginninginventory+netpurchase=endinginventory+costofgoodssold

1.Wagesalreadypaidandrecorded,amountedto$10,000,butwagesamountingto$1,500forworkdoneon31March2002wereonlypaidon5April2002.

Dr:

Wageexpense1500

Cr:

accountspayable1500

2.Theannualinsurancepremiumamountingto$12,000waspaidandrecordedon1February2002.Theinsurancepremiumsisfortheperiod1February2002to31January2003.

Dr:

Insuranceexpense2000

Cr:

PrepaidInsurance2000

3.Rentalincomeof$6,000wasreceivedandrecordedon1January2002.therentalincomeisforthe6months’ended30June2002.

Dr:

UnearnedRevenue3000

Cr:

Rentalincome3000

4.Interestat8%p.a.isreceived6monthlyinJuneandDecember,onatermdepositof$40,000.Asat31March2002,thebookkeeperhadnotyetrecordedanyinterestincomeinrespectofthe$1,600,interestthatwillonlybereceivedon30June2002.

Dr:

Accountsreceivable800

Cr:

Interest800

5.Purchasedstationeryatanauctionon1April2001,atabargainpriceof$200,000.Thepurchasewasrecordedasanexpense.Asat31March2002,theunusedsupplyofstationeryonhandamountedto$170,000.

Dr:

Supplies170000

Cr:

Expense170000

6.Purchasedavanon1October2001for$50,000.Thevanisexpectedtolastfor5yearsanddepreciationwillbewrittenoffonastraight-line-basis.Asat31March2002,thebookkeeperhadnotyetprovidedforanydepreciationonthevan.

Dr:

Depreciation5000

Cr:

AccumulatedDepreciation5000

1.On1October2001,anannualinsurancepremiumof$1200waspaid.

Dr:

Insuranceexpense600

Cr:

Prepaidinsurance600

2.Thecompanyhasreveivedtwomonthsrentinadvanceonashoptheyleaseout.Currentmonthlyrentalis$1000

Dr:

Unearnedrevenue1000

Cr:

Rentalincome1000

3.$2000hasbeenpaidtocoveradvertisingfromJanuarytoJuneof2002.

Dr:

Advertisingexpense1000

Cr:

Prepaidadvertising1000

4.CommissionwasowingtothecompanyonsomesalesmadeinMarch.Thesalesinvolvedamountedto$10,000andthecommissionwasdueat12%onsales.

Dr:

Accountsreceivable1200

Cr:

Commission1200

5.Accountsowingatbalancedatewerefor:

•Wages$560

•Electricity$110

•VehicleRepairs$150

Dr:

Expense820

Cr:

Accountspayable820

a）Texasbeginsbusinesswith$30,000cash

Dr:

Bank30,000

Cr:

TexasCapital30,000

b）.Healsocontributesacarvaluedat$35,000

Dr:

Car35,000

Cr:

TexasCapital35,000

c）.HebuysofficefurniturefromGeoff’sU’savetothevalueat$10,000oncredit.

Dr:

Furniture10,000

Cr:

Accountspayable10,000

d）heborrows$10,000fromABCFinance

Dr:

Bank10,000

Cr:

loan10,000

e）.Hepays$5,000owingtoGeoff’sU’save

Dr:

Accountspayable5,000

Cr:

Bank5,000

a）Paidcreditors$400

Dr:

accountspayable400

Cr:

Bank400

b）.Repaidpartofloan$500

Dr:

loan500

Cr:

Bank500

c）.Receivedfromdebtor’scash$600

Dr:

Bank600

Cr:

Accountsreceivable600

d）.Soldcarfor$9,000cash

Dr:

Bank9,000

Cr:

car9,000

e）.Bourhtnewcarcosting$15,000,wepaid$10,000incashandborrowedtherest

Dr:

Car15,000

Cr:

Bank10,000

Accountspayable5,000

Languageisacommunicationtool. Accountingasageneric"businesslanguage"（alsoknownas"accountinglanguage"）,referstoaccountancyshoulddivideandmanagethenumerousmanagementinformationandtheclutterofmanyaccountingdataofthebusinessenterprise,andprocessthemintousefulfinancialin