会计英语-东北财经大学出版社 孙坤编著

会计英语复习范围
一、翻译（英译汉，汉译英各10个，每个1分）
Accounting 会计，会计学 accountant 会计师，会计人员 governmental and institutional accounting 政府和事业单位会计 public utilities 公共事业 assurance services 鉴证服务stakeholder 利益相关者deferrals 递延项目replacement cost 重置成本matching principle 配比原则 income statement 损益表、利润表 accounting equation 会计等式或会计平衡式 retained earnings 留存收益 net income 净收益 source document 原始凭证 general ledger 总分类账 subsidiary ledger 明细分类账 trial balance 余额试算表 work sheet 工作底稿或工作底表 cash receipts 现金收入 cash payment 现金支出 prepaid expenses 预付费用unearned revenues 预收收入accrued expenses 应计费用accrued revenues 应计收入dividend 股利 economic performance 经济成果，经营成果 gross profit 销售毛利 raw material 原材料 treasury stock 库存股、库藏股 stock options 股票认购权 plant and equipment 厂场设备，固定资产 principal 本金 operating cash flows 经营活动资金流量disclosure notes 报表附注accounting policies 会计政策 savings accounts 储蓄账户owners’ equity 所有者权益 original investment 初始投资 stock split 股票分割 cost accounting 成本会计 cost centre 成本中心 job costing 订单成本计算法 contract costing 合同成本计算法activity based costing 作业成本法management accounting 管理会计standard costing 标准成本法 cost behavior 成本习性、成本形态 International Accounting Standards committee（IASC）国际会计准则委员会 transnational financial reporting 跨国企业财务会计 auditing 审计 analytical procedures 分析性程序 standard audit report 标准审计报告 unqualified opinion 无保留意见 adverse opinion 否定意见 disclaimer of opinion 拒绝表示意见 qualified opinion 保留意见 internal control 内部控制 Risk Management 风险管理 Corporate government 公司治理 Capital Budget 资本预算 GAAP（Generally Accepted Accounting Principles）一般公认会计原则
二、多选（10个，每个2分）
1. Accounting assumptions. 会计假设
⑴Separate entity assumption.会计主体假设⑵Going concern assumption.持续经营假设⑶Accounting-period assumption.会计分期假设⑷Monetary unit assumption.货币计量假设
2. Accounting recognition and measurement principles 会计确认和计量原则
⑴Cost principle. 历史成本原则⑵Matching principle. 配比原则⑶Conservatism. 谨慎性原则⑷Materiality.重要性原则⑸Differentiate capital and revenue.划分资本性支出和收益性支出
⑹Substance over form. 实质重于形式
3. External users of accounting information are not directly involved in running the organization. Almost all of us are users of accounting information. They include shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press. 会计信息外部使用者不直接参与组织与组织的经营管理，我们所有的人几乎都使用会计信息。

外部会计信息使用者包括股东、债权人、董事、客户、供应商、监管部门、律师、经纪人和新闻媒体。

4. Internal users of accounting information are those directly involved in managing and operating an organization. Company managers are the primary internal users of accounting information.
会计信息的内部使用者直接参加企业的经营管理，公司的经营管理人员是会计信息的主要内部使用者。

5. The procedures performed in the accounting cycle normally include:
⑴identify transactions or events to be recorded, ⑵journalize transactions and events, ⑶posting from journal to ledger, ⑷prepare unadjusted trial balance, ⑸journalize and post adjusting journal entries, ⑹prepare adjusted trial balance, ⑺prepare financial statements,⑻journalize and post closing entries, and ⑼prepare post-closing trial
balance.
每个会计循环要包括的步骤：确认需要记录的交易或事项；将交易或事项登记到日记账中；从日记账过入分类账；编制调整前余额试算表；将调整分录计入日记账并过入分类账；编制调整后余额试算表；编制财务报表；将结账分录计入日记账并过账；编制结账后余额试算表。

6. Cash includes currency and coins along with the amounts on deposit in bank accounts, checking accounts (called demand deposits), and savings accounts (called time deposits). 现金包括纸币、硬币、银行存款、支票账户存款（活期存款）和许多储蓄账户存款（定期存款）。

7. Receivables are classified as ⑴accounts receivable, ⑵notes receivable, and ⑶other receivables.
应收款项被划分为：应收账款；应收票据；其他应收款.
8. The methods of uncollectible accounts: the direct write-off method, and the allowance method.
坏账处理的方法：直接销账法和备抵法。

9. In manufacturing businesses there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.制造业企业中主要有三种类型的存货：原材料、在产品和完工产品。

10. The two alternative approaches to the determination of inventory and of cost of goods sold are called the perpetual inventory system and periodic inventory system.
计算存货成本和销售成本的两种计算方法是永续盘存制和定期盘存制
11. The four inventory valuation methods to be considered are known as ⑴specific identification, ⑵average cost, ⑶first-in, first-out, and ⑷last-in, first-out.
常用的存货计价方法：个别计价法，平均计价法，先进先出法，后进后出发 .
12. The definition of an intangible asset requires identifiability，control and the existence of future economic benefits.无形资产必须具有的特点：可辨认性、为企业所控制、可带来未来经济利益。

13. Leading examples of Intangible assets are patents, trademarks, franchises,and copyrights.
常见的无形资产项目包括专利权、商标和品牌、专营权，版权。

14. The examples of natural resources are standing timber, mineral deposits, and oil and gas fields.
自然资源举例：深林、矿藏、天然气和油田
15. It is easy to determine the existence and the amount of many liabilities. Included in this category are accounts such as accounts payable, wages payable and other employee benefit cost and liabilities, interest payable, current maturities of long-term debt, dividends payable.许多负债的发生及其金额比较容易确定，如应付账款、应付职工薪酬、应付利息、长期负债本期到期部分、应付股利等。

16. The most common examples of noncurrent liabilities are bonds payable and long-term notes payable.
最常见的非流动负债就是应付债券和长期应付票据
17. When a corporation needs to raise a large amount of long-term capital, it generally sells additional shares of capital stock or issues bonds payable.当企业需要筹集大量长期资金是一般采用两种方式，增发股票或发行债券。

18. A business enterprise may be organized as a single proprietorship, a partnership, or
a corporation.
企业组织形式有独资企业、合伙企业、公司制企业。

19. Dividends can take forms among which cash dividends and stock dividends are predominating in practice: ⑴Cash⑵property ⑶promissory note to pay cash⑷stock.
股利分配的四种形式：现金股利；非现金资产股利；期货股利；股东股利
20. There are broadly three types of audits: operational audits, compliance audits and audits of financial statements.
审计的类型：经营审计、合规性审计、财务报表审计。

21. There are five broad categories of assertions: ⑴existence or occurrence, ⑵completeness, ⑶rights and obligations, ⑷valuation or allocation and ⑸disclosure and presentation.
管理当局认定可分为五类：存在或发生；完整性；权利和义务；股价或分摊；披露和表达。

三、概念（5个，每个3分）
1. Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities that can be expressed in monetary terms.
会计是一个信息系统，用以确认、记录和披露企业可以用货币计量的经营活动的相关的、可靠地、科比的信息。

2. The accrual basis of accounting means the revenues, expenses and other changes in assets, liabilities, and owner’ equity are accounted for in the period in which the economic event takes place.
在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录于交易发生的时期。

3. Assets are resources with future benefits that are owned or controlled by a company. 资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。

4. An account may be defined as a record of the increases, decreases, and balances in an individual item of asset, liability, owners’ equity, revenue, or expense.
账户是指反映资产、负债、所有者权益、收入、费用的增减变动和结余情况的会计记录。

5. Double-entry accounting requires that each transaction affect, and be recorded in, at least two accounts. It also means the total amount debited must equal the total amount credited for each transaction.
在复式记账法下，每笔交易都影响并记录了至少两个账户，而且记入借方的金额必须等于记入贷方的金额。

6. The balance sheet is a financial statement which shows the financial position of a business entity by summarizing the assets, liabilities, and owners’ equity at a specific date. 资产负债表是用来列示公司的资产、负债和所有者权益，反映企业的财务状况的报表。

7. An income statement is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss.
利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定期间的经营成果，即净利润或净亏损。

8. When a firm engages in a transaction where one of the parties has the ability to influence the actions and policies of the other, the transactions is termed a related party transaction. 当公司所从事的交易中一方有能力影响另一方的活动及政策时，这种交易被称为关联方交易。

9. Intangible assets form a sub-section of this group and are further defined as identifiable non-monetary assets without physical substance.
无形资产属于资产的一个子项目，可在资产定义的基础上进一步定义为没有实物形态的、可辨认的非货币资产
10. Liabilities are defined as “probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. 负债是指企业由过去发生的交易或事项引起的现行义务，即在未来向其他企业提供资产或服务，该义务的履行将导致
企业经济利益的流出.
11. Contingent liabilities are recorded as actual liabilities only if it is probable an its amount can be reasonably estimated. 或有负债是有现存状况引起的一项潜在的负债，该现存状况的最终结果决定于未来的某个事项是否发生。

12. Expenses are costs that are charged against revenue and that are related to the entity’s basic business.
费用是指与企业主要经营活动的收入相配比的那部分成本
四、问答（1个，共13分）P28
Quality Characteristics of Accounting Information.会计信息质量特征
⑴Relevance 相关性①Predict value. 预测价值②Feedback value. 反馈价值③Timelines.及时性
⑵Reliability. 可靠性①Truthfulness.真实性②Verifiability. 可验证性③Neutrality中立性
⑶Understandability.可理解性
⑷Comparability. 可比性①Consistency.一贯性②Uniformity.统一性
⑸Trade-offs. 权衡利弊
五、计算（1个，共20分）书P148-151折旧的计算方法
六、会计分录（6个，每个2分）书P59-61 以及P122-123。