会计英语.docx

1、会计英语第一讲会计英语的常用术语授课内容和教学目标：在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。1.accounting n.会计；会计学account n.账，账目 a/c；账户e.g.T-account: T型账户；account payable应付账款 receivable 应收账款）；accountant n.会计人员，会计师 CPA （certified public accountant） 注册会计师 2.Accounting concepts 会计的基本

2、前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的）4）money measurement货币计量人民币RMB￥ 美元US$ 英镑 法国法郎FFr *权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quali

3、ty of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性 relevance（3）可理解性 understandability（4）可比性comparability（5）实质重于形式 substance over form（6）重要性 materiality（7）谨慎性 prudence （8）及时性 timeliness 4.Elements of accounting会计要素1）Assets: 资产 current assets 流动资产cash and cash equivalents 现金及现金等价物 （bank depo

4、sit） inventory存货receivable应收账款prepaid expense 预付费用 non-current assets 固定资产property （land and building） 不动产, plant 厂房, equipment 设备 （PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 current liabil

5、ities 当期负债 non-current liabilities 长期负债 total liabilitiesaccount payable应付账款 loan贷款 advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券） debenture债券 （由有限公司发行）3）Owners equity: 所有者权益 （Net assets）funds provided by the investors. Investor 投资者 paid in capital （contributed capit

6、al） 实收资本 shares /capital stock （u.s.） 股票retained earnings 留存收益 同时记住几个单词dividend 分红 beginning retained earnings ending retained earnings reserve 储备金 （资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入 interest revenue利息收入 rent reven

7、ue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用 6）Profit （income, gain）:利润 net profit, net income 5.Financial statement 财务报表 1）balance sheet 资产负债表 2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总

8、日记账general ledger总分类账 trial balance试算平衡表adjusting entries 调整分录 adjusted trial balance调整后的 试算平衡表 Financial statements 财务报表 closing entry 完结分录2）Dr.Debit 借 Cr.Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货 3,000Cr.cash 3

9、,000 贷：现金 3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000 借：应收账款 10,000 Cr.sales revenue 10,000 贷：销售收入 10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬 50,000Cr.bank deposit 50,000 贷：银行存款 50,0004）cash sale of US$1,

10、180 销售收入现金1,180美元Dr.cash 1,180 借：现金 1,180 Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险 12,000 Cr.bank deposit 12,000贷：银行存款 12,000第二讲存货授课内容和教学目标：本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出时的价值计量这一

11、类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。1.Inventory n. 存货，库存（c.f.stock英式英语用法）常见词组 inventory turnover 存货周转率 inventory control 存货控制 beginning inventory初始存货 ending inventory 期末存货 take a physical inventory 盘库常见的存货形式： Type of businessType of inventoryMerchandising companyMerchandise inventory 商品存货Manufacturin

12、g companyRaw materials 原材料Work in process（WIP）（处在生产过程中的）在制品，半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 成本，费用 direct costs 直接成本 indirect costs 间接成本fixed costs 固定成本 cost accounting 成本会计v. 花费e.g. The office furniture of our company costs us $5,000. unit cost 单个成本 total cost 总成本 cost of sale

13、s （COS） = cost of goods sold（CGS）销货成本 sales revenue 销售收入 这两个词经常被放在一起做计算Lecture examples:A company sold 15 computers for US$1000 each. 某公司以1000美元一台的价格售出电脑共15台。Sales revenue: US$1,00015 = US$15,000 答疑编号811020101A company sold 15 computers costing US$800 each for total US$15,000.某公司销售出电脑15台，每台成本为800美元，

14、共收入15,000美元。cost of sales: US$80015 = US$12,000 Dr.bank deposit15,000借：银行存款15,000Cr.sales revenue 15,000贷：主营业务收入15,000Dr.cost of sales12,000 借：主营业务成本12,000 Cr.inventory-computer12,000贷：库存商品电脑12,000答疑编号8110201023.初始成本计量 The inventory should be measured at cost. Cost includes the following:采购成本purchas

15、e（price） 运费freight 存储storing cost 保险费insurance 税费tax 装卸费 loading and unloading coste.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid. Dr. printer82,300Cr. bank deposit 82,300借：固定资产打印机82300贷：银行存款823004.发出存货的成本

16、计量Specific identification 个别计价法 unit cost no. of unit = total costWeighted average 加权平均法unitUnit cost （$）Total cost （$）Unit soldBeginning inventory, May 150010.005,000any 1000 units among 1800Purchase, May 780010.508,400Purchase, May 2030011.003,300Purchase, May 2620011.202,240Goods available for sa

17、le180018,9401800 10.52 18,940 Cost of goods sold 100010.5210.521,000=10,520Ending inventory, May 3080018,94010,520 = 8,420答疑编号811020103Moving average 移动平均法First-in, First-out （FIFO） 先进先出法 unitUnit cost（$）Total cost（$）Unit soldBeginning inventory, May 150010.005,000500Purchase, May 780010.508,400800

18、Purchase, May 2030011.003,300200 out of 300Purchase, May 2620011.202,240Goods available for sale180018,940First 1500 units Cost of goods sold 1500（500$10.00）+（800$10.50）+ （200$11.00）=15,600Ending inventory, May 3030018,94015,600=3,340答疑编号8110201045.期末存货的计量 ending inventory Lower of cost or market ru

19、le （LCM rule） 成本与市场孰低法Cost 成本 market value （fair value） 公允价值 carrying value账面成本 net realizable value可变现净值estimated sale price估计售价related costs and tax估计销售费用和税金* contract price合同价格 sales price销售价格 存货跌价准备的计提 Dr. management costDr. management cost-loss on market price decline of inventories资产减值损失Cr. re

20、serve for market price decline of inventories 存货跌价准备Lecture example:If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200. The net realizable value for those inventory: US$1,900=$2,100-

21、$200 Dr. management cost-loss on market price decline of inventories100Cr. reserve for market price decline of inventories100答疑编号811020105Lecture examples：At the beginning of the year, Linda company held 1500 desk lamps costing RMB￥50.00 each. During the year it purchased an additional 500 lamps for

22、 RMB￥55.00 each. The company sold 1800 units.You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use. By the end of the year, it was reported that the market price of this type of lamp has declined to

23、RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company. 答疑编号811020106inventory purchase Dr：inventory27500 Cr：bank deposit 27500（500*55）inventory sales （FIFO method will be used to calculate the CGS）cost of goods sold（CGS）=1500*50+300*55=91500endin

24、g inventory=1500*50+500*55-91500=11000Dr：bank deposit*Cr.sales revenue*Dr：cost of sales91500 Cr. inventory-desk lamp91500reserve for market price decline of inventoriesnet realizable value=200*52=10400Dr: management cost-loss on market price decline of inventorie600（11000-10400）Cr. reserve for marke

25、t price decline of inventories600第三讲固定资产授课内容和教学目标：该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算和会计处理。1.Non-current assetscurrent: adj. 流通的；当前的 current assets 流动资产 current liabilities 短期负债non-current：加否定前缀 non-current assets 固定资产 non-current liabilities 长期负债e.g.Assets

26、 are usually divided into current assets and non-current assets on the balance sheet.2.常见的固定资产building建筑物 plant厂房 machinery机械equipment设备 vehicles车辆 fixture固定设施3.固定资产的初始计量Acquisition cost购置成本 acquire v. 获得，取得 acquisition n.e.g.Our company acquired a famous local hotel for $105,000 in October.Acquisit

27、ion cost includes some other necessary costs.purchase price买价 transportation cost运费 installation cost安装费用 tax税金等*historical cost：原始成本 Lecture examplee.g.ABC company purchased a piece of equipment with a list price（价目表价格）of RMB￥60,000 on January 1, 2008.The following cost was related to the equipment

28、 purchase: fright cost of ￥1,000 were incurred; a pollution-control device was compulsively required to be installed at a cost of ￥2,500; loading and unloading fee of ￥800.please calculate the acquisition cost of the equipment.答疑编号811030101List price ￥60,000freight costs 1,000pollution-control 2,500loading and unloading fee 800total Acquisition Cost ￥64,300fair value 公允价值 market value 市场价值 Lecture exampleEdison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was asses