会计英语2共15页word资料Word文件下载.docx

1、 expenses must be allocated in period incurred.配比原则要求收入和支出必须在发生当期分配。10） Accounts Payable is in the debit section of a balance sheet.应付账款在资产负债表的借方部分。11） A partnership is an entity owned by two or more persons, and the owners are personally responsible for entitys debts.合伙是由两个或两个以上的人拥有的一个实体，所有者亲自为实体的债

2、务负责12） A double entry requires at least one debit entry and at least another credit entry. 一个复式分录要求至少一个借方分录，和另一个贷方分录13） A public accountant is available to the public.公共会计师14） The time period principle requires activities divided and reported in specific time periods.会计分期原则要求活动划分和在特定的时间段报告的活动15） The

3、 monetary unit principle requires transactions recorded based on one common currency. 货币计量原则要求基于一个共同的货币交易记录。16） The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。17） The income statement

4、 summarizes net profit （or net loss） resulting from income less expenses.利润表汇总净利润（或净亏损）=收入减支出。18） The objectivity principle requires transaction recorded on independent, unbiased & verifiable basis. 客观性原则要求交易记录是基于独立的，公正的和可核查的基础上19） Debits and credits are essential in the accounting system of double

5、entry invented by Luca Pacioli. 借与贷是卢卡帕乔利发明的复式记账会计系统的本质20） The going-concern principle asssume business continues its operations持续经营原则假设其经营业务的发展21） Retained earnings are in the credit section of a balance sheet. 未分配利润在资产负债表的贷方。22） The realization principle requires revenue & expenses be recorded whe

6、n realize实现原则（收入确认原则）要求收入和支出在实现时记录23） Spell the full name of GAAP.generally accepted accounting principles 公认会计原则24） The cost principle requires all transactions recorded on historical cost basis.成本原则要求在历史成本的基础上记录所有的交易。 25） Prepaid expense is in the debit section of a balance sheet.预付费用是在资产负债表借方26）

7、Purchase of equipment is a part of cash outflow from operating activities in a cash flow statement.购置设备是现金流量表经营活动现金流出的一部分。27） Please list the three basic components in an income statement. revenues&expenses&net profit请列出在利润表的三个基本组成部分：收入和支出与净利润28） The consistency principle requires an entity must use

8、 the same accounting methods for each period. 一致性原则要求实体必须每个时期使用相同的会计方法。29） The balance sheet contains three essential components of assets, liabilities and equity.资产负债表包含资产，负债和所有者权益三个重要的组成部分。30） Please outline the accounting equation of an income statement profit=income-expenses 请概述利润表会计等式。净利润=收入_费用

9、31） Drawing by owners is a part of cash inflow from financing activities in a cash flow statement. 所有者开立（票据？）是现金流量表中筹资活动流入的一部分。32） The materiality m.tiriliti principle stresses the importance of an amount on cost-benefit basis. 重要性原则强调了成本效益基础数额的重要性。33） Spell the full name of CICPA.Chinese Institute

10、of Certified Public Accountants中国注册会计师协会34） Please list the three major components of a cash flow statement. Operating activities&investing activities&financing activities请列出三个现金流量表主要组成部分。经营活动及投资活动和筹资活动35） The income statement summarizes net profit resulting from income less expenses.利润表汇总净利润从收入减支出。

11、36） Cash receipt from a customer is a part of cash inflows from operating activities in a cash flow statement. 客户的现金收入是现金流量表经营活动现金流入的一部分。37） Please list the three basic elements in a balance sheet. Assets&liabilities&equity请列出三个资产负债表的基本要素。资产与负债及股东权益38） The full -disclosure principle requires we must

12、 report all relevant information.充分披露原则要求我们必须报告所有相关信息。39） The conservatism kns:vtizmprinciple stresses that it is better to underestimate than overestimate.稳健原则强调高估损失比低估好。40） Please outline the accounting equation of a balance sheet. Assets=liabilities+equity资产负债表会计等式。41） A cash flow statement shows

13、 the cash inflows and outflows from operating, investing and financing activities. 现金流量表显示经营，投资及融资活动的现金流入和流出42） The three heading lines in any of the three key accounting statements are respectively: 1）heading, 2）entity name and 3）statement name. 三个关键会计报表的三个标题分别是：1）标题，2）实体名称和3）报表的名称。43） The four bas

14、ic ethical standards expected of accounting and finance professionals include: 1）integrity 2）confidentiality knfi.denilti 3）competence 4）objectivity. 会计和财务专业人士的四个基本道德标准包括：1）诚信2）保密3）胜任4）客观。第25章练习1） source documents provide evidence and are the basis for recording accounting transactions.原始凭证提供证据和是记录会

15、计交易的基础2） Business transactions affect accounting equations result from both external and internal transactions.商业交易影响外部和内部交易会计等式的结果。3） Using T -accounts, debits are recorded on the left side, and credits are recorded on the right side.使用T字账，借方记录在左侧，贷方在右边记录。4） Please spell out the full terminology fo

16、r the accounting abbreviation C.O.A .Chart of Acounts科目表5） Please spell out the full terminology for the accounting abbreviation G/L.general ledger总帐6） The process of daily recording debits and credits in the general journal is known as journalizing. d:nlaizi 在普通日记账中日常记录借记和贷方的过程称为记日记帐7） Please spell

17、 out the full terminology for the accounting abbreviation T/B. Trial Balance试算表8） Assets and expenses normally have debit balances资产及费用通常有借方余额9） At the end of each accounting period, we need to make adjusting entries to bring accounts up to date for the financial statements.在每个会计年度结束时，我们需要作出调整分录，使帐户

18、为财务报表的日期10） Please spell out the full terminology for the accounting abbreviation P.R Posting Reference过账依据11） Adjusting entries are used to record a companys internal transactions on accrual basis.调整分录通常用于记录以权责发生制为基础的公司内部事务12） The adjusted trial balance is used to prepare the financial statements.调

19、整后的试算表是用来编制财务报表13/14） Please provide two typical examples of Prepaid Expenses. Prepaid Insurance ,Prepaid Depreciation请提供两种预付费用的典型例子。预付保险费，预付折旧。15/16） Please provide two typical examples of Accrued Expenses. Accrued interest , Accrued taxes请提供预提费用两个典型的例子。应计利息，预提税17）Depreciation applies to physical a

20、ssets that retain their size and shape but lose their economic usefulness over time.折旧适用于保留它们的大小和形状，但随着时间的推移失去其经济实用性的有形资产。18） Accrual accounting reports revenues when earned and expenses when incurred.权责发生制会计报告是获得收入和开支时发生19） Accumulated depreciation, sales returns and purchase discounts are examples

21、 of contra accounts. 累计折旧，退货及购买折扣是备抵账户的例子20） Unearned revenues are recorded on balance sheet as liabilities. 预收收入记录在资产负债表作为负债。21/22） Please provide two typical examples of Accrued Revenue. Accrued interest, construction in progress请提供两个典型的例子应计收入。应计利息，在建工程23/24） Please provide two examples of Unearne

22、d Revenue. Airline Ticket sales, rental income请提供两个预收收入的例子。机票销售，租金收入25） Please spell out the full terminology for the accounting abbreviation C.I.P. construction in progress在建工程26） Liabilities, owners capital, and revenue normally have credit balances.负债，所有者的资本和收入通常有贷方余额。27/28/29） Please list 7 exam

23、ples of source documents for recording accounting transactions. 请列出7个原始凭证记录会计交易的例子。Bank statements, sales invoices, checks, purchase orders, receipts, cash register tapes, employee earnings records银行对账单，销售发票，支票，采购订单，收据，收银机纸带，员工的收入纪录30/31/32） Please list the 7 steps in an accounting cycle, each step

24、in the proper sequence 7请列出在一个会计周期的7个步骤，每个步骤的正确顺序：-analyzing transactions分析交易-recording general journals记录普通日记账-posting to general ledger过帐到总帐-preparing trial balance编制试算平衡-making adjustments作出调整-adjusted trial balance调整后试算表 -financial statements-财务报表33） Prepaid expenses are recorded on balance shee

25、t as _assets_. 待摊费用都记录在资产负债表中作为资产34） A _merchandising_ enterprise is to first purchase inventory then sell them to generate a profit. 一个商品流通企业，是第一次购买库存然后出售产生利润。35） Net Sales = Gross Sales - Sales Returns and Allowances净销售额=销售总额 - 销售退回及折让36） A_retailer_ sells merchandise directly to the public.零售商直接向

26、公众销售商品37） Please spell out the full terminology for accounting abbreviation C.O.G.S. Cost of goods sold销货成本38） In the _perpetual_ inventory system, the inventory account is continuously updated to reflect items on hand.在永续盘存制中，存货帐户是不断更新，以反映在手项目39） _service_ enterprises charge a fee or commission for

27、 services performed.服务企业收取服务费或佣金40） A _wholesalers _ buys merchandise from several different manufacturers then re-sell this merchandise to retailers.一批发商从几个不同的厂家购买商品然后再卖这个商品给零售商。41） Income Statement accounts are _temporary_ accounts to be closed at the end of each accounting period.利润表账户将在每个会计期末暂时关

28、闭账户。42） Revenue and expense accounts are closed to the _income summary_ account at the end of 收入和支出帐户在年底的收入汇总帐户被关闭43） Under perpetual system, two entries are made for each sales: i） a sales entry; ii） a cost or inventory entry. 在永续盘存制下，由各个销售制成的两个项目是：一）销售记录;二）成本或库存条目44） To ensure the accuracy of perp

29、etual records, most businesses take a _physical inventory_ of their merchandise at least once a year. 为确保永久记录的准确性，大多数企业至少每年一次对他们的商品实物库存采取实地盘存。45） In a _periodic_ inventory system, no effort is made to keep up-to-date records of inventory or COGS.在定期盘点制度中，没有努力来保持库存或COGS最新的最新记录46） Reasonable amounts o