会计英语翻译题目整理
会计科目英文翻译
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
'21710109 转出多交增值税 Overpaid VAT changeover
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
技术改造工程 Technical innovation project
大修理工程 General overhaul project
会计专业英语翻译题
Account 、Accounting 和AccountantAccount 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。
例如：1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier：Good afternoon。
Can I help you ？银行出纳：下午好，能为您做什么？Man ：I’d like to open a bank account .男人：我想开一个银行存款帐户。
还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。
在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。
例如：1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business.据说会计是“商业语言”3、Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。
新准则会计科目英文翻译
新准则会计科目英文翻译一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve against stock price declining43 1501 待摊费用fees to be apportioned45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term account receivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable97 2401 预提费用withholding expenses98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor 六、损益类129 6001 主营业务收入main business income130 6011 利息收入 金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出 金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整prior year profit and loss adjustment中英文对照最新会计科目 北京市审计局发布顺序号编号 会计科目名称 适用范围 英文表达法 一、资产类1 1001 库存现金 Cash on Hand2 1002 银行存款 Bank Deposit3 1003 存放中央银行款项银行专用 Deposit in the Central Bank 4 1011 存放同业 银行专用 Due from Placements with Banks and Other Financial Institutions5 1015 其他货币资金 Other Monetary Capital6 1021 结算备付金 证券专用 Deposit Reservation for Balance7 1031 存出保证金 金融共用 Deposit for Recognizance8 1051 拆出资金 金融共用 Lendings to Banks and Other Financial Institutions9 1101 交易性金融资产Transactional Monetary Capital 10 1111 买入返售金融资产金融共用 Redemptory Monetary Capital for Sale 11 1121 应收票据 Notes Receivable12 1122 应收账款 Accounts Receivable131123 预付账款 Accounts Prepayment 141131 应收股利 Dividend Receivable 151132 应收利息 Accrued Interest Receivable 161211 应收保户储金 保险专用 Receivable Deposit from the Insured 171221 应收代位追偿款 保险专用 Subrogation Receivables 181222 应收分保账款 保险专用 Reinsurance Accounts Receivable 191223 应收分保未到期责任准备金 保险专用 Receivable Deposit for Undue Duty of Reinsurance 201224 应收分保保险责任准备金 保险专用 Receivable Deposit for Duty of Reinsurance 211231 其他应收款 Other Accounts Receivable 221241 坏账准备 Bad Debit Reserve 231251 贴现资产 银行专用 Deposit of Capital Discounted 241301 贷款 银行和保险共用 Loans 251302 贷款损失准备 银行和保险共用 Loans Impairment Reserve 261311 代理兑付证券 银行和证券共用 Vicariously Cashed Securities 271321 代理业务资产 Capital in Vicarious Business 281401 材料采购 Procurement of Materials 291402 在途物资 Materials in Transit 301403 原材料 Raw Materials 311404 材料成本差异 Balance of Materials 321406 库存商品 Commodity Stocks 331407 发出商品 Goods in Transit 341410 商品进销差价 Difference between Purchase and Sales of Commodities 351411 委托加工物资 Materials for Consigned Processing 361412 包装物及低值易耗品 Wrappage and Easily Wornout Inexpensive Articles 371421 消耗性生物资产 农业专用 Consumptive Biological Assets 381431 周转材料 建造承包商专用 Revolving Materials 391441 贵金属 银行专用 Expensive Metals 40 1442 抵债资产 金融共用 Capital for Debt Payment411451 损余物资 保险专用 Salvage Value Of Insured Properties 421461 存货跌价准备 Reserve For Stock Depreciation 431501 待摊费用 Unamortized Expenditures 441511 独立账户资产 保险专用 Capital in Independent Accounts 451521 持有至到期投资 Held-To-Maturity Investment 461522 持有至到期投资减值准备 Reserve for Held-To-Maturity Investment Impairment 471523 可供出售金融资产 Financial Assets Available for Sale 481524 长期股权投资 Long-term Equity Investment 491525 长期股权投资减值准备 Reserve for Long-term Equity Investment Impairment 501526 投资性房地产 Investment Real Estate 511531 长期应收款 Long-term Accounts Receivable 521541 未实现融资收益 Unrealized Financing Profits 531551 存出资本保证金 保险专用 Deposit for Capital Recognizance 541601 固定资产 Fixed Assets 551602 累计折旧 Accumulative Depreciation 561603 固定资产减值准备 Reserve for Fixed Assets Impairment 571604 在建工程 Construction in Process 581605 工程物资 Engineer Material 591606 固定资产清理 Disposal of Fixed Assets 601611 融资租赁资产 租赁专用 Financial Leasing Assets 611612 未担保余值 租赁专用 Unguaranteed Residual Value 621621 生产性生物资产 农业专用 Productive Biological Assets 631622 生产性生物资产累计折旧 农业专用 Accumulative Depreciation of Productive Biological Assets 641623 公益性生物资产 农业专用 Biological Assets for Commonweal 651631 油气资产 石油天然气开采专用 Oil and Gas Assets 66 1632 累计折耗 石油天然气开采专用 Accumulated Depletion67 1701 无形资产 Intangible Assets 68 1702 累计摊销 Accumulated Amortization 69 1703 无形资产减值准备Reserve for Intangible Assets Impairment 70 1711 商誉 Business Reputation 71 1801 长期待摊费用 Long-term Deferred Expenses 72 1811 递延所得税资产Deferred Income Tax Assets 73 1901 待处理财产损溢Unsettled Assets Profit and Loss 二、负债类74 2001 短期借款 Short-term Borrowings 75 2002 存入保证金 金融共用 Deposit Received for Recognizance 76 2003 拆入资金 金融共用 Borrowings from Banks and Other Financial Institutions77 2004 向中央银行借款银行专用 Borrowings from the Central Bank 78 2011 同业存放 银行专用 Due to Placements with Banks and Other Financial Institutions79 2012 吸收存款 银行专用 Savings Absorption80 2021 贴现负债 银行专用 Liabilities of Capital Discounted81 2101 交易性金融负债Transactional Moneytary Liabilities 82 2111 卖出回购金融资产款金融共用 Financial Assets Sold for Repurchase 83 2201 应付票据 Notes Payable84 2202 应付账款 Accounts Payable85 2205 预收账款 Accounts Received in Advance86 2211 应付职工薪酬 Payroll Payable87 2221 应交税费 Tax Payable88 2231 应付股利 Dividend Payable89 2232 应付利息 Accrued Interest Payable90 2241 其他应付款 Other Accounts Payable91 2251 应付保户红利 保险专用 Dividend Payable for The Insured 92 2261 应付分保账款 保险专用 Dividend Payable for Reinsurance93 2311 代理买卖证券款 证券专用 Receivings from Vicariously Traded Securities94 2312 代理承销证券证券和银行Receivings from Vicariously Sold款 共用 Securities95 2313 代理兑付证券款 证券和银行共用 Receivings from Vicariously Cashed Securities 96 2314 代理业务负债 Liabilities from Vicarious Business 97 2401 预提费用 Withholding Expenses 98 2411 预计负债 Estimated Liabilities 99 2501 递延收益 Deferred Profits 100 2601 长期借款 Long-term Borrowings 101 2602 长期债券 Long-term Bonds 102 2701 未到期责任准备金 保险专用Deposit for Undue Duty of Reinsurance 103 2702 保险责任准备金 保险专用Deposit for Duty of Reinsurance 104 2711 保户储金 保险专用Deposit of the Insured 105 2721 独立账户负债 保险专用Liabilities of Independent Accounts 106 2801 长期应付款 Long-term Accounts Payable 107 2802 未确认融资费用 Unsettled Financing Expenses 108 2811 专项应付款 Special Accounts Payable 109 2901 递延所得税负债 Deferred Income Tax Liabilities 三、共同类110 3001 清算资金往来 银行专用Liquidation of Inter Bank Business 111 3002 外汇买卖 金融共用Foreign Exchange Buy and Sale 112 3101 衍生工具 Derivative Tools 113 3201 套期工具 Arbitrage Tools 114 3202 被套期项目 Arbitraged Items 四、所有者权益类115 4001 实收资本 Paid-in Capital 116 4002 资本公积 Capital Surplus 117 4101 盈余公积 Earned Surplus 118 4102 一般风险准备 金融共用Generic Risk Reserve 119 4103 本年利润 Full-year Profit 120 4104 利润分配 Allocation of Profits 121 4201 库存股 Treasury Share 五、成本类122 5001 生产成本 Production Costs 123 5101 制造费用 Manufacturing Expenditures124 5201 劳务成本Service Costs 125 5301 研发支出Research and Development Expenditures 126 5401 工程施工建造承包商专用 Engineering Constructon 127 5402 工程结算 建造承包商专用 Engineering Settlement 128 5403 机械作业 建造承包商专用 Mechanical Operations 六、损益类129 6001 主营业务收入 Prime Operating Revenue 130 6011 利息收入 金融共用Interest Income 131 6021 手续费收入 金融共用Commission Income 132 6031 保费收入 保险专用Premium Income 133 6032 分保费收入 保险专用Reinsurance Premium Income 134 6041 租赁收入 租赁专用Leasehold Income 135 6051 其他业务收入 Other Business Income 136 6061 汇兑损益 金融专用Exchange Gain or Loss 137 6101 公允价值变动损益 Profit and Loss from Fair Value Changes 138 6111 投资收益 Income on Investment 139 6201 摊回保险责任准备金 保险专用Amortized Deposit for Duty 140 6202 摊回赔付支出 保险专用Amortized Compensation Expenses 141 6203 摊回分保费用 保险专用Amortized Reinsurance Expenditures 142 6301 营业外收入 Nonrevenue Receipt 143 6401 主营业务成本 Prime Operating Cost 144 6402 其他业务成本 Other Operating Cost 145 6405 营业税金及附加 Business Tax and Surcharges 146 6411 利息支出 金融共用Interest Expenses 147 6421 手续费支出 金融共用Commission Expenses 148 6501 提取未到期责任准备金 保险专用Appropriation of Deposit for Undue Duty 149 6502 提取保险责任准备金 保险专用Appropriation of Deposit for Duty 150 6511 赔付支出 保险专用Compensation Expenses 151 6521 保户红利支出 保险专用Dividend Expenses for The Insured 152 6531 退保金 保险专用 Loan Value1536541 分出保费 保险专用 Reinsurance Premium 1546542 分保费用 保险专用 Reinsurance Expenses 1556601 销售费用 Marketing Costs 1566602 管理费用 Managing Costs 1576603 财务费用 Financing Costs 1586604 勘探费用 Prospecting Costs 1596701 资产减值损失 Assets Devaluation 1606711 营业外支出 Nonoperating Expenses 161 6801 所得税 Income Tax162 6901 以前年度损益调整Profit and Loss Adjustment of Former Years**********************1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及 约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments 1429 累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other============================================================= ===================2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental taxpay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other============================================================= ===================3 所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stocktrans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失net loss not recognized as pension costs 35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest============================================================= ===================4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other交易性金融资产：financial assets at fair value through profit or loss 持有至到期投资：held-to-maturity investments公允价值变动损益：changes in fair value recognised in profit or loss。
会计专业英语翻译
.1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing.2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language."3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.。
会计专业英语复习题答案
一、中译英accounting equationstatement of cash flowreal estatecredit balanceworking capitaloriginal vouchersFIFOcurrency unitcash basiscapital leaseretained earningscommon stockincome taxpar valueearnings par shareaccounting principleT-accountaccounting information system current depositfixed assetsgross marginlower-of-cost-or-market-rule long-term investment intangible assets operating leaseretained earnings preferred stockpar valuecash equivalentsquick ratioauditinghistoricalcost principlegeneral ledgercurrent liabilities internal control system interest rate merchandise inventory capital expenditure intangible assetssales taxretained earningspar valuesubsequent eventsquick ratiosecurity market二、英译中1、会计是计量企业经济活动，处理、加工信息，将结果与决策者交流的信息系统。
2、基本的财务报表有：资产负债表；损益表；现金流量表。
3、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。
4、资产是企业拥有的具有货币价值的财产。
会计学专业 会计英语试题
一、words and phrases1.残值 scrip value2.分期付款 installment3.concern 企业4.reversing entry 转回分录5.找零 change6.报销 turn over7.past due 过期8.inflation 通货膨胀9.on account 赊账10.miscellaneous expense 其他费用11.charge 收费12.汇票 draft13.权益 equity14.accrual basis 应计制15.retained earnings 留存收益16.trad-in 易新，以旧换新17.in transit 在途18.collection 托收款项19.资产 asset20.proceeds 现值21.报销 turn over22.dishonor 拒付23.utility expenses 水电费24.outlay 花费25.IOU 欠条26.Going-concern concept 持续经营27.运费 freight二、Multiple-choice question1.Which of the following does not describe accounting? ( C )A. Language of businessB. Useful ofr decision makingC. Is an end rathe than a means to an end.ed by business, government, nonprofit organizations, and individuals.2.An objective of financial reporting is to ( B )A. Assess the adequacy of internal control.B.Provide information useful for investor decisions.C.Evaluate management results compared with standards.D.Provide information on compliance with established procedures.3.Which of the following statements is(are) correct?( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.A company may use different depreciation methods in its financial statements and its income tax return.C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method.4. Which of the following is(are) correct about a company’s balance sheet? ( B )A.It displays sources and uses of cash for the period.B.It is an expansion of the basic accounting equationC.It is not sometimes referred to as a statement of financial position.D.It is unnecessary if both an income statement and statement of cash flows are availabe.5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )rmation used to determine which products to poducermation about economic resources, claims to those resources, and changes in both resources and claims.rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows.rmation that is useful in making ivestment and credit decisions.6.Each of the following measures strengthens internal control over cash receipts except. ( C )A.The use of a petty cash fund.B.Preparation of a daily listing of all checks received through the mail.C.The use of cash registers.D.The deposit of cash receipts in the bank on a daily basis.7.The primary purpose for using an inventory flow assumption is to. ( A )A.Offset against revenue an appropriate cost of goods sold.B.Parallel the physical flow of units of merchandise.C.Minimize income taxes.D.Maximize the reported amount of net income.8.In general terms, financial assets appear in the balance sheet at. ( B )A.Current valueB.Face valueC.CostD.Estimated future sales value.9.If the going-concem assumption is no longer valid for a company except. ( C )nd held as an ivestment would be valued at its liquidation value.B.All prepaid assets would be completely written off immediately.C.Total contributed capital and retained earnings would remain unchanged.D.The allowance for uncollectible accounts would be eliminated.10.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses?( C )A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits.C.The effects of revenue and expenses on owners’ equity.D.The realization principle and the matching principle.11.Which of the following statements is(are) correct?( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess.C.A company may use same depreciation methods in its finacial statements and its income tax return.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method.12.A set of financial statements ( B ) except.A.Is intended to assist users in evaluating the financial position, profitability, and future prospects of an entity.B.Is intended to assist the Intemal Revenue Service in detemining the amount of income taxes owed by a business organization.C.Includes notes disclosing information necessary for the proper interpretation of the statements.D.Is intended to assist investors and creditors in making decisions inventory the allocation of economic resources.13.The primary purpose for using an inventory flow assumption is to. ( B )A.Parallel the physical flow of units of merchandise.B.Offset against revenue an appropriate cost of goods soldC.Minimize income taxes.D.Maximize the reported amount of net income.14.Indicate all correct answers. In the accounting cycle. ( D )A.Transactions are posted before they are journalized.B.A trial balance is prepared after journal entries haven’t been posted.C.The Retained Earnings account is not shown as an up-to-date figure in the trial balance.D.Joumal entries are posted to appropriate ledger accounts.15.According to text, Objectives of Financial Reporting by Business Enterprises. ( D )A.Extemal users have the ability to prescribe information they want.rmation is always based on exact measures.C.Financial reporting is usually based on industries or the economy as a whole.D.Financial accounting does not directly measure the value of a business enterprise.16.Indicate all correct answers. Dividends except ( A )A.Decrease owners’ equity.B.Decrease net incomeC.Are recorded by debiting the Cash accountD.Are a business expense17.Which of the following practices contributes to efficient cash management? ( C )A.Never borrow money-maintain a cash balance sufficient to make all necessary payments.B.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up toa year in advance. D.Pay each bill as soon as the invoice arrives.18.Which of the following would you expect to find in a correctly prepared income statement? ( A )A.Revenues earned during the period.B.Cash balance at the end of the period.C.Contributions by the owner during the period.D.Expenses incurred during the next period to earn revenues.19.Which of the following are important factors in ensuring the integrity of accounting information? ( D )A.Institutional factors, such as standards for preparing information.B.Professional organizations, such as the American Institute of CPAs.petence’judgment’and ethical behavior of individual accountants’D.All of the above.三、Practices11.On Jan.1, 2000, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $40,000 for 2000, calculated under the sum-of –the-years’–digits method. Required: Determine the acquisition cost of the equipment. ( C )A.$210,000B.$250,000C.$225.000D.$200,0002. On Jan.2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $24,000 for 2004, calculated under the sum-of –the-years’–digits method (4%). Required: Determine the acquisition cost of the equipment. ( C )A.$220,000B.$250,000C.$224.000D.$200,0003. October 1, 2005, Coast Financial Ioaned Bart Corporation $3000,000, receiving in exchange a nine-month, 12 percent note receivable. Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from Bart Corporation during 2006 will amount to. ( A )A.$9,000B.$18,000C.$27.000D.$36,000Question: What is the reconciled balance? ( B )A.$4,187B.$4,085C.$4,090D.$4,000Required: Choose the reconciled balance. ( D )A.$3,220B.$3,250C.$3,200D.$3,225Required:Calculate the cost of goods available for sale(C)A.$475,000B.$474,000C.$470,000D.$473,000Required: Calculate the cost of goods sold ( D )A.$225,000B.$254,000C.$250,000D.$253,0008.At the end of the current year, the accounts receivable account has a debit balance of $60,000 and net sales for the year total $100,000. The allowance account before adjunstment has adebit balance of a $500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A )A.Dr. Bad Debt Accts. $1,500B.Dr. Bad Debt Accts. $500Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500C. Dr. Bad Debt Accts. $1,000D. Dr. Bad Debt Accts. $1,500Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,5009.The balance sheet items to The Oven Bakery(arranged in alphabetical order)were as follows at August 1,2005.(You are to compute the missing figure for retained earnings.)(4%)REQUIRED:Find Retained earnings at August 1 2005(D)A.$420,000B.$44,000C.$40,000D.$48,000Practices2Sue began a public accounting practice and completed these transactions during first month of the current year.Required: Choose the entries to record the following transactons.1.Invested $50,000 cash in a public accounting practice begun this day. ( A )A.Dr. Cash $50,000B.Dr. Capital Stock $50,000Cr. Capital Stock $50,000 Cr. Cash $50,0002.Paid cash for three monts’ office rent in advance $900( B )A.Dr. Rent Exp. $900B.Dr. Prepaid Rent $900Cr. Cash $900 Cr. Cash $9003.Paid the premium on two insurance policies, $300. ( )A.Dr. Prepaid Insurance $300B.Dr. Insurance Exp $300Cr. Cash $300 Cr. Cash $300pleted accounting work for Sun Bank on credit $1000. ( A )A.Dr. Accts Rec $1000B.Dr. Cash $1000Cr.Accounting Revenue $1000 Cr.Accounting Revenue $10005.Paid the monthly utility bills of the accounting office $300 ( A )A.Dr Utility Exp $300B.Dr office Exp $300Cr. Cash $300 Cr. Cash $300Linda began a public accounting practice and completed these transactons during first month of the current year.Required: Choose the entries to record the following transactons.6.Invested $20,000 cash in a public accounting practice begun this day. ( A )A.Dr Cash $20,00B.Dr Capital Stock $20,000Cr. Capital Stock $20,000 Cr. Cash $20,007.Paid cash for three months’ office rent in advance $1200.( B )A.Dr. Rent Exp $1200B.Dr. Prepaid Rent $1200Cr. Cash $1200 Cr. Cash $12008.Purchased offfice supplies $100 and office equipment $2,000 on credit. ( B )A.Dr. Office Equipment $2,000B.Dr.Office Equipment $2,000Office Supplies $100 Office Supplies $100Cr. Accts Rec. $2,100 Cr.Accts Pay. $2,100pleted accounting work for Jack Hall and collected $2000 cash therefore. ( B )A.Dr. Accts Rec $2000B.Dr. Cash $2000Cr.Accounting Revenue $2000 Cr.Accounting Revenue $200010.Purchase additional office equipment on credit $2500.( A )A.Dr.Office equipment $2500B.Dr. Office equipment $2500Cr.Accts Pay $2500 Cr.Accts Rec $2500四、Translation:1)The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equal. If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the company’s accounting records are maintained manually or by computer.1.The mechanics of double-entry accounting.( B )A.会计两次记账的制度B.复式记账机制C.会计的重复记账体制2.the debit and credit amounts are equal. ( A )A.借方金额与贷方金额是相等的B.借出金额与贷款金额是相等的C.借入金额与贷款金额是相等的Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience indicates that.1)inspite of numerous business failures, companies have a fairly high continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments.3.in spite of numerous business failures, companies have a fairly high continuance rate. ( B )A.可惜有许多企业失败,但公司仍有较高的持续经营比率。
会计科目的英文翻译
1other cash and cash equivalents2short-term investments-short-term notes and bills3short-term investments-government bonds4short-term investments-beneficiary certificates5short-term investments-corporate bonds6allowance for reduction of short-term investment to market 7notes receivable-related parties8allowance for uncollectible accounts-notes receivable9installment accounts receivable10accounts receivable-related parties11allowance for uncollectible accounts-accounts receivable 12forward exchange contract receivable13forward exchange contract receivable-foreign currencies 14discount on forward ex-change contract15other receivables-related parties16allowance for uncollectible accounts-other receivables17allowance for reduction of inventory to market18materials and supplies in transit19allowance for reduction of inventory to market20excess VAT paid (or overpaid VAT)21certificate of deposit-restricted22deferred foreign exchange losses23owners'(stockholders') current account24funds and long-term investments25redemption fund (or sinking fund)26fund for improvement and expansion27long-term real estate in-vestments28cash surrender value of life insurance29allowance for excess of cost over market value of long-term investments30property , plant, and equipment31land improvements-revaluation increments32accumulated depreciation-land improvements33buildings-revaluation increments34accumulated depreciation-buildings35machinery-revaluation increments36accumulated depreciation-machinery37accumulated depreciation-leased assets38accumulated depreciation-leasehold improvements39construction in progress and prepayments for equipment 40miscellaneous property, plant, and equipment41miscellaneous property, plant, and equipment42miscellaneous property,plant,and equipment-revaluation increments43accumulated depreciation-miscellaneous property,plant,and equipment44natural resources-revaluation increments45accumulated depletion-natural resources46long-term notes , accounts and overdue receivables47long-term notes, accounts and overdue receivables-related parties48allowance for uncollectible accounts-long-term notes, accounts and overdue receivables49assets leased to others-incremental value from revaluation 50accumulated depreciation-assets leased to others51certificate of deposit-restricted52short-term borrowings-employees53short-term borrowings-related parties54short-term notes and bills payable55other short-term notes and bills payable56discount on short-term notes and bills payable57accounts payable-related parties58forward exchange contract payable59forward exchange contract payable-foreign currencies60premium on forward exchange contract61payables on land and building purchased62compensation payable to directors and supervisors63sales revenue received in advance64long-term liabilities-current portion65corporate bonds payable-current portion66long-term loans payable-current portion67long-term notes and accounts payable due within one year or one operating cycle68long-term notes and accounts payables to related parties-current portion69other long-term lia-bilities-current portion70deferred income tax liabilities71other current liabilities-others72premium(discount) on corporate bonds payable73long-term loans payable-employees74long-term loans payable-related parties75long-term notes and accounts payable76long-term capital lease liabilities77Long-term notes and accounts payable-related parties 78accrued liabilities for land value increment tax79estimated accrued land value incremental tax pay-able 80other long-term liabilities-other81deferred income tax liabilities82miscellaneous liabilities-other83stock dividends to be distributed84paid-in capital in excess of par85paid-in capital in excess of par-common stock86paid-in capital in excess of par-preferred stock87capital surplus from assets revaluation88capital surplus from assets revaluation89capital surplus from gain on disposal of assets90capital surplus from gain on disposal of assets91capital surplus from business combination92capital surplus from business combination93other additional paid-in capital94additional paid-in capital from investee under equity method 95additional paid-in capital-treasury stock trans-actions96retained earnings (accumulated deficit)97improvement and expansion reserve98special reserve for redemption of liabilities99retained earnings-unappropriated (or accumulated deficit) 100net income or loss for current period101unrealized loss on market value decline of long-term equity investments102unrealized loss on market value decline of long-term equity investments103cumulative translation adjustment104cumulative translation adjustments105net loss not recognized as pension cost106net loss not recognized as pension costs107charges on purchased merchandise108repair(s) and maintenance (expense )109manufacturing overhead-outsourced110repair(s) and maintenance (expense)111advertisement expense, advertisement112general & administrative expenses113general & administrative expenses114repair(s) and maintenance (expense)115advertisement expense, advertisement116research and development expense117other general and administrative expenses118research and development expenses119research and development expenses120repair(s) and maintenance (expense)121other research and development expenses122non-operating revenue and expenses, other income(expense) 123investment income recognized under equity method124gain on market price recovery of short-term investment 125gain on disposal of investments126gain on disposal of investments127gain from price recovery of inventory128other non-operating revenue-other items129investment loss recog-nized under equity method130unrealized loss on reduction of short-term investments to market 131loss on disposal of investments132loss on disposal of investments133loss for market price decline and obsolete and slow-moving inventories134other non-operating expenses-other135income tax expense (or benefit)136income tax expense (or benefit)137income tax expense (or benefit)138income tax expense ( or benefit)139gain(loss) from discontinued operations140income(loss) from operations of discontinued segments 141income(loss) from operations of discontinued segment 142gain(loss) from disposal of discontinued segments 143gain(loss) from disposal of discontinued segment144cumulative effect of changes in accounting principles 145cumulative effect of changes in accounting principles 146cumulative effect of changes in accounting principles 147assets148current assets149cash and cash equivalents150cash on hand151petty cash/revolving funds152cash in banks153cash in transit154cash equivalents155short-term investment156short-term investments-stock157short-term investments-other158notes receivable159notes receivable160discounted notes receivable161other notes receivable162accounts receivable163accounts receivable164other receivables165earned revenue receivable166income tax refund receivable167other receivables-other168inventories169merchandise inventory170consigned goods171goods in transit172finished goods173consigned finished goods 174by-products175work in process176work in process-outsourced 177raw materials178supplies179prepaid expenses180prepaid payroll181prepaid rents182prepaid insurance183office supplies184prepaid income tax185other prepaid expenses186prepayments187prepayment for purchases 188other prepayments189other current assets190VAT paid ( or input tax) 191temporary payments192payment on behalf of others 193advances to employees194refundable deposits195deferred income tax assets 196current account with others 197other current assets-other 198funds199contingency fund200pension fund201other funds202long-term investments203long-term equity investments 204long-term bond investments 205other long-term investments 206land207land208land-revaluation increments 209land improvements210land improvements211buildings212buildings213machinery and equipment 214machinery215leased assets216leased assets217leasehold improvements 218leasehold improvements219construction in progress220prepayment for equipment 221depletable assets222depletable assets223natural resources224intangible assets225trademarks226trademarks227patents228patents229franchise230franchise231copyright232copyright233computer software234computer software cost235goodwill236goodwill237organization costs238organization costs239other intangibles240deferred pension costs241leasehold improvements242other intangible assets-other 243other assets244deferred assets245deferred bond issuance costs 246long-term prepaid rent247long-term prepaid insurance 248deferred income tax assets 249prepaid pension cost250other deferred assets251idle assets252idle assets253long-term notes receivable 254long-term accounts receivable 255overdue receivables256other long-term receivables 257assets leased to others258assets leased to others259refundable deposit260refundable deposits261miscellaneous assets262miscellaneous assets-other 263liabilities264current liabilities265short-term borrowings(debt)266bank overdraft267bank loan268short-term borrowings-owners 269short-term borrowings-other 270commercial paper payable271bank acceptance272notes payable273notes payable274notes payable-related parties 275other notes payable276accounts pay able277accounts payable278income taxes payable279income tax payable280accrued expenses281accrued payroll282accrued rent payable283accrued interest payable284accrued VAT payable285accrued taxes payable-other 286other accrued expenses payable 287other payables288Payables on equipment289other payables-related parties 290dividend payable291bonus payable292other payables-other293advance receipts294revenue received in advance 295other advance receipts296other current liabilities297VAT received(or output tax) 298temporary receipts299receipts under custody300estimated warranty liabilities 301deferred foreign exchange gain 302owners' current account303current account with others 304long-term liabilities305corporate bonds payable306corporate bonds payable307long-term loans payable308long-term loans payable-bank 309long-term loans payable-owners 310long-term loans payable-other 311long-term notes payable312long-term accounts pay-able313other long-term payables314accrued pension liabilities 315accrued pension liabilities 316other long-term liabilities 317other liabilities318deferred liabilities319deferred revenue320other deferred liabilities321deposits received322guarantee deposit received 323miscellaneous liabilities324owners' equity325capital326capital327capital-common stock328capital-preferred stock329capital collected in advance 330capital331additional paid-in capital332donated surplus333donated surplus334legal reserve335legal reserve336special reserve337contingency reserve338other special reserve339accumulated profit or loss 340prior period adjustments341equity adjustments342treasury stock343treasury stock344treasury stock345minority interest346minority interest347minority interest348operating revenue349sales revenue350sales revenue351sales revenue352installment sales revenue353sales return354sales return355sales allowances356sales discounts and allowances 357service revenue358service revenue359service revenue360agency revenue361agency revenue362agency revenue363other operating revenue364other operating revenue365other operating revenue-other 366operating costs367cost of goods sold368cost of goods sold369cost of goods sold370installment cost of goods sold 371purchases372purchases373purchase expenses374purchase returns375materials purchased376material purchased377charges on purchased material 378material purchase returns 379material purchase allowances 380direct labor381direct labor382manufacturing overhead383indirect labor384rent expense, rent385office supplies (expense) 386travelling expense, travel 387shipping expenses, freight 388postage (expenses)389packing expenses390utilities (expense)391insurance (expense)392taxes393depreciation expense394various amortization395meal (expenses)396employee benefits/welfare 397training (expense)398indirect materials399other manufacturing expenses 400ervice costs401service costs402service costs403gency costs404agency costs405agency costs406other operating costs407other operating costs-other 408other operating costs-other 409operating expenses410selling expenses411selling expenses412payroll expense413rent expense, rent414office supplies (expense) 415travelling expense, travel 416shipping expenses, freight 417postage (expenses)418utilities (expense)419insurance (expense)420entertainment (expense)421donation (expense)422taxes423loss on uncollectible accounts 424depreciation expense425various amortization426meal (expenses)427employee benefits/welfare 428commission (expense)429training (expense)430other selling expenses431payroll expense432rent expense, rent433office supplies434travelling expense, travel 435shipping expenses,freight 436postage (expenses)437utilities (expense)438insurance (expense)439entertainment (expense)440donation (expense)441taxes442loss on uncollectible accounts 443depreciation expensea444various amortization445loss on export sales446meal (expenses)447employee benefits/welfare 448commission (expense)449training (expense)450professional service fees 451payroll expense452rent expense, rent453office supplies454travelling expense, travel 455shipping expenses, freight 456postage (expenses)457utilities (expense)458insurance (expense)459entertainment (expense) 460taxes461depreciation expense462various amortization463meal (expenses)464employee benefits/welfare 465training (expense)466non-operating revenue467interest revenue468interest revenue/income 469investment income470dividends income471foreign exchange gain472foreign exchange gain473gain on disposal of assets 474gain on disposal of assets 475other non-operating revenue 476donation income477rent revenue/income478commission revenue/income 479revenue from sale of scraps 480gain on physical inventory 481gain on reversal of bad debts 482non-operating expenses483interest expense484interest expense485investment loss486foreign exchange loss487foreign exchange loss488loss on disposal of assets 489loss on disposal of assets 490other non-operating expenses 491loss on work stoppages492casualty loss493loss on physical inventory 494nonrecurring gain or loss 495extraordinary gain or loss 496extraordinary gain or loss 497extraordinary gain or loss 498minority interest income 499minority interest income 500minority interest income1118 其它现金及约当现金1122 短期投资-短期票券1123短期投资-政府债券1124短期投资-受益凭证1125短期投资-公司债1129备抵短期投资跌价损失1137 应收票据-关系人1139 备抵呆帐－应收票据1142 应收分期帐款1147 应收帐款-关系人1149 备抵呆帐－应收帐款1181应收出售远汇款1182 应收远汇款-外币1183 买卖远汇折价1187 其它应收款-关系人1189 备抵呆帐-其它应收款1219备抵存货跌价损失1228 在途原物料1229 备抵存货跌价损失1282 留抵税额1287 受限制存款1292 递延兑换损失1293 业主(股东)往来13 基金及长期投资1311 偿债基金1312 改良及扩充基金1323 长期不动产投资1324 人寿保险现金解约价值1329 备抵长期投资跌价损失14~ 15 固定资产1428土地改良物-重估增值1429 累积折旧-土地改良物1438 房屋及建物-重估增值1439 累积折旧-房屋及建物1448机(器)具-重估增值1449 累积折旧-机(器)具1519 累积折旧-租赁资产1529 累积折旧-租赁权益改良156 未完工程及预付购置设备款158 杂项固定资产1581 杂项固定资产1588杂项固定资产-重估增值1589 累积折旧-杂项固定资产1618 天然资源-重估增值1619 累积折耗-天然资源184长期应收票据及款项与催收帐款1847长期应收票据及款项与催收帐款-关系人1849备抵呆帐-长期应收票据及款项与催收帐款1858 出租资产-重估增值1859 累积折旧-出租资产1881 受限制存款2115 短期借款-员工2117短期借款-关系人212 应付短期票券2128 其它应付短期票券2129应付短期票券折价2147 应付帐款-关系人2181 应付购入远汇款2182 应付远汇款-外币2183 买卖远汇溢价2184 应付土地房屋款2193 应付董监事酬劳2261 预收货款227一年或一营业周期内到期长期负债2271一年或一营业周期内到期公司债2272一年或一营业周期内到期长期借款2273一年或一营业周期内到期长期应付票据及款项2277一年或一营业周期内到期长期应付票据及款项-关系人2278其它一年或一营业周期内到期长期负债2291 递延所得税负债2298 其它流动负债-其它2319 应付公司债溢(折)价2325 长期借款-员工2327 长期借款-关系人233 长期应付票据及款项2333长期应付租赁负债2337长期应付票据及款项-关系人234 估计应付土地增值税2341 估计应付土地增值税2388 其它长期负债-其它2814递延所得税负债2888 杂项负债-其它3114 待分配股票股利321 股票溢价3211 普通股股票溢价3212 特别股股票溢价323 资产重估增值准备3231 资产重估增值准备324 处分资产溢价公积3241 处分资产溢价公积325 合并公积3251 合并公积328 其它资本公积3281权益法长期股权投资资本公积3282 资本公积-库藏股票交易33 保留盈余(或累积亏损)3322 改良扩充准备3323偿债准备335 未分配盈余(或累积亏损) 3353 本期损益341长期股权投资未实现跌价损失3411长期股权投资未实现跌价损失342累积换算调整数3421累积换算调整数343未认列为退休金成本之净损失3431未认列为退休金成本之净损失5124 进货折让5157 修缮费5163 加工费6157 修缮费6159 广告费62 管理及总务费用625~628 管理及总务费用6257 修缮费6259 广告费6274 研究发展费用6288 其它管理及总务费用63 研究发展费用635~638 研究发展费用6357 修缮费6378 其它研究发展费用7 营业外收入及费用7121 权益法认列之投资收益7123 短期投资市价回升利益714 处分投资收益7141处分投资收益7486 存货跌价回升利益7488 其它营业外收入-其它7521 权益法认列之投资损失7523 短期投资未实现跌价损失754 处分投资损失7541 处分投资损失7886 存货跌价及呆滞损失7888 其它营业外费用-其它8 所得税费用(或利益)81 所得税费用(或利益)811 所得税费用(或利益)8111 所得税费用（或利益）91 停业部门损益911停业部门损益-停业前营业损益9111停业部门损益-停业前营业损益912 停业部门损益-处分损益9121停业部门损益-处分损益93 会计原则变动累积影响数931 会计原则变动累积影响数9311会计原则变动累积影响数1 资产11~ 12 流动资产111 现金及约当现金1111 库存现金1112 零用金/周转金1113银行存款1116 在途现金1117 约当现金112 短期投资1121 短期投资-股票1128 短期投资-其它113 应收票据1131 应收票据1132 应收票据贴现1138其它应收票据114 应收帐款1141 应收帐款118 其它应收款1184 应收收益1185 应收退税款1188 其它应收款-其它121~122 存货1211 商品存货1212 寄销商品1213在途商品1222 寄销制成品1223 副产品1224在制品1225 委外加工1226 原料1227 物料125 预付费用1251 预付薪资1252 预付租金1253预付保险费1254 用品盘存1255 预付所得税1258 其它预付费用126 预付款项1261 预付货款1268 其它预付款项128~129 其它流动资产1281 进项税额1283 暂付款1284 代付款1285 员工借支1286 存出保证金1291 递延所得税资产1294 同业往来1298 其它流动资产-其它131 基金1313意外损失准备基金1314 退休基金1318 其它基金132 长期投资1321 长期股权投资1322 长期债券投资1328 其它长期投资141土地1411 土地1418土地-重估增值142 土地改良物1421 土地改良物143 房屋及建物1431 房屋及建物144~146 机(器)具及设备1441 机(器)具151 租赁资产1511 租赁资产152 租赁权益改良1521 租赁权益改良1562 预付购置设备款16 递耗资产161 递耗资产1611 天然资源17 无形资产171 商标权1711 商标权172 专利权1721专利权173 特许权1731 特许权174 著作权1741 著作权175 计算机软件1751 计算机软件176 商誉1761 商誉177 开办费1771 开办费178 其它无形资产1781 递延退休金成本1782 租赁权益改良1788其它无形资产-其它18 其它资产181 递延资产1811债券发行成本1812 长期预付租金1813 长期预付保险费1814递延所得税资产1815预付退休金1818 其它递延资产182 闲置资产1821 闲置资产1841 长期应收票据1842 长期应收帐款1843 催收帐款1848 其它长期应收款项185 出租资产1851 出租资产186 存出保证金1861 存出保证金188 杂项资产1888杂项资产-其它2 负债21~ 22 流动负债211 短期借款2111 银行透支2112 银行借款2114 短期借款-业主2118 短期借款-其它2121 应付商业本票2122银行承兑汇票213 应付票据2131 应付票据2137 应付票据-关系人2138其它应付票据214 应付帐款2141 应付帐款216 应付所得税2161 应付所得税217 应付费用2171 应付薪工2172 应付租金2173 应付利息2174 应付营业税2175 应付税捐-其它2178 其它应付费用218~219 其它应付款2185应付设备款2187 其它应付款-关系人2191 应付股利2192 应付红利2198其它应付款-其它226 预收款项2262 预收收入2268 其它预收款228~229 其它流动负债2281 销项税额2283 暂收款2284 代收款2285估计售后服务/保固负债2292 递延兑换利益2293 业主(股东)往来2294 同业往来23 长期负债231 应付公司债2311 应付公司债232 长期借款2321 长期银行借款2324 长期借款-业主2328 长期借款-其它2331长期应付票据2332 长期应付帐款2338 其它长期应付款项235 应计退休金负债2351 应计退休金负债238 其它长期负债28 其它负债281 递延负债2811 递延收入2818 其它递延负债286 存入保证金2861 存入保证金288 杂项负债3 业主权益31 资本311 资本（或股本）3111 普通股股本3112 特别股股本3113 预收股本3115 资本32 资本公积326 受赠公积3261受赠公积331法定盈余公积3311法定盈余公积332特别盈余公积3321意外损失准备3328 其它特别盈余公积3351 累积盈亏3352 前期损益调整34 权益调整35 库藏股351 库藏股3511 库藏股36 少数股权361 少数股权3611 少数股权4 营业收入41 销货收入411 销货收入4111 销货收入4112 分期付款销货收入417 销货退回4171 销货退回419 销货折让4191销货折让46 劳务收入461 劳务收入4611 劳务收入47 业务收入471 业务收入4711业务收入48 其它营业收入488 其它营业收入-其它4888其它营业收入-其它5 营业成本51 销货成本511 销货成本5111 销货成本5112 分期付款销货成本512 进货5121 进货5122 进货费用5123进货退出513进料5131 进料5132 进料费用5133 进料退出5134 进料折让514 直接人工5141 直接人工515~518 制造费用5151 间接人工5152 租金支出5153 文具用品5154旅费5155 运费5156 邮电费5158包装费5161 水电瓦斯费5162 保险费5166 税捐5168折旧5169各项耗竭及摊提5172 伙食费5173职工福利5176 训练费5177 间接材料5188 其它制造费用56 劳务成本制561 劳务成本5611 劳务成本57 业务成本571 业务成本5711 业务成本58 其它营业成本588 其它营业成本-其它5888其它营业成本-其它6 营业费用61 推销费用615~618 推销费用6151 薪资支出6152 租金支出6153 文具用品6154 旅费6155 运费6156 邮电费6161水电瓦斯费6162 保险费6164 交际费6165 捐赠6166 税捐6167 呆帐损失6168折旧6169 各项耗竭及摊提6172 伙食费6173 职工福利6175佣金支出6176 训练费6188 其它推销费用6251 薪资支出6252 租金支出6253 文具用品6254 旅费6255 运费6256 邮电费6261 水电瓦斯费6262 保险费6264 交际费6265 捐赠6266 税捐6267 呆帐损失6268 折旧6269 各项耗竭及摊提6271 外销损失6272伙食费6273 职工福利6275 佣金支出6276 训练费6278 劳务费6351 薪资支出6352 租金支出6353文具用品6354 旅费6355 运费6356 邮电费6361水电瓦斯费6362保险费6364 交际费6366 税捐6368 折旧6369 各项耗竭及摊提6372 伙食费6373 职工福利6376 训练费71~74 营业外收入711 利息收入7111 利息收入712投资收益7122 股利收入713 兑换利益7131 兑换利益715处分资产溢价收入7151 处分资产溢价收入748 其它营业外收入7481 捐赠收入7482 租金收入7483 佣金收入7484 出售下脚及废料收入7485 存货盘盈7487坏帐转回利益75~ 78 营业外费用751 利息费用7511 利息费用752 投资损失753 兑换损失7531 兑换损失755 处分资产损失7551 处分资产损失788 其它营业外费用7881 停工损失7882 灾害损失7885 存货盘损9 非经常营业损益92 非常损益921非常损益9211 非常损益94少数股权净利941 少数股权净利9411 少数股权净利。
会计面试题英文翻译及答案
会计面试题英文翻译及答案Accounting Interview Questions and Answers1. What is the primary role of an accountant in a business setting?Answer: The primary role of an accountant is to manage and interpret financial transactions, ensuring that all financial records are accurate and in compliance with relevant laws and regulations. They also play a crucial part in financial planning, forecasting, and advising on financial matters to support business decisions.2. How do you handle discrepancies in financial records?Answer: When discrepancies are found in financial records, I first verify the accuracy of the data by checking the source documents and the entries. If the error is identified, I correct it in the system and document the correction process.I also analyze the cause of the discrepancy to preventsimilar issues in the future.3. What are the key financial statements, and what do they represent?Answer: The key financial statements include the Balance Sheet, Income Statement, Cash Flow Statement, and Statementof Changes in Equity. The Balance Sheet represents the company's financial position at a specific point in time, showing assets, liabilities, and equity. The Income Statement, also known as the Profit and Loss Statement, shows the company's revenues and expenses over a period, resulting inthe net profit or loss. The Cash Flow Statement illustratesthe inflows and outflows of cash, while the Statement of Changes in Equity details the changes in the equity accounts during the period.4. How do you ensure compliance with GAAP (Generally Accepted Accounting Principles)?Answer: To ensure compliance with GAAP, I stay updated withthe latest accounting standards and regulations. I applythese principles consistently in preparing financial statements and maintain proper documentation for all transactions. Additionally, I collaborate with auditors and other financial professionals to review and validate the accuracy and compliance of financial reporting.5. Can you explain the difference between accrual and cashbasis accounting?Answer: Accrual basis accounting records revenues and expenses when they are earned or incurred, regardless of when cash is received or paid. This method provides a more comprehensive picture of a company's financial performance over a period. On the other hand, cash basis accounting records transactions only when cash is exchanged, which can result in a less accurate reflection of the business's financial health, especially for businesses with significant credit sales or purchases.6. What is your experience with budgeting and financial forecasting?Answer: I have extensive experience in creating and managing budgets, as well as conducting financial forecasting. I use historical data, market trends, and business plans to project future financial performance. This process helps in strategic planning and decision-making, ensuring that the company is on track to meet its financial goals.7. How do you approach the task of auditing a company's financial records?Answer: When auditing a company's financial records, I start by understanding the company's operations and financialsystems. I then review the financial statements and underlying transactions to ensure they are accurate and comply with GAAP. I also look for any signs of fraud or errors and recommend corrective actions if necessary.8. What software and tools are you familiar with for accounting purposes?Answer: I am proficient in various accounting software and tools such as QuickBooks, Xero, SAP, and Microsoft Excel. These tools help in streamlining the accounting process, from recording transactions to generating financial reports.9. Can you describe a challenging situation you faced in your accounting career and how you resolved it?Answer: One challenging situation I encountered was identifying and correcting a complex error in a large set of financial records. I resolved it by working closely with the team, meticulously reviewing the data, and implementing a systematic approach to trace and correct the error. This experience reinforced the importance of attention to detail and effective communication in resolving accounting issues.10. How do you stay current with the latest accounting trendsand regulations?Answer: I stay current by participating in professional development courses, attending industry conferences, and being an active member of accounting associations. I also regularly read industry publications and follow updates from regulatory bodies to ensure my knowledge and practices are up to date.Conclusion:In conclusion, accounting is a dynamic field that requires continuous learning and adaptation to new regulations and technologies. As an accounting professional, I am committed to maintaining the highest standards of accuracy, compliance, and ethical practice to support the financial health of the organizations I work with.。
会计英文翻译
课文翻译：1.借：现金4800销货费用200贷：销售50002.借：应收账款20000贷：销售200003.借：销货费用1000贷：现金10004.借：销售退回及折让2000贷：应收账款200011.借：现金17820销售折让180贷：应收账款1800012.借：购货40000贷：应付账款4000014.借：购货费用2000贷：现金200016.借：应付账款4000贷：购货退回及折让400021.借：应付账款26000贷：购货折让720现金3528022.借：购货15000购货费用500贷：现金1550026.借：店面装置20000贷：应付账款2000028.借：在用物料1000贷：应付账款100030.借：租赁费8000贷：应付账款8000课后练习题第6题1.Dr.Purchases1600Cr.Accounts Payable16002.Dr.Purchases2000Cr.Accounts Payable20003.Dr.Transportation In140Cr.Cash1404.Dr.Accounts Receivable1500Cr.Sales Revenues1500Dr.Tansportation Out130Cr.Cash1307.Dr.Accounts Payable100Cr.Purchases Returns and Allowances1009.Dr.Sales Returns and Allowance150Cr.Accounts Receivable15010.Dr.Accounts payable1500Cr.Cash1485Purchase Discounts1511.Dr.Purchases3240Cr.Accounts Payable3240Dr.Accounts Payable135Cr.Cash13514.Dr.Cash1323Sales Discounts27Cr.Accounts Receivable1350Dr.Accounts Receivable1800Cr.Sales Revenues180015.Dr.Accounts Payable2000Cr.Cash200016.Dr.Transportation Out145Cr.Accounts Receivable14518.Dr.Accounts Payable140Cr.Purchases Returns and Allowances140 19.Dr.Accounts Payable2965Cr.Purchase Discounts62Cash290324.Dr.Cash1619Sales Discounts36Cr.Accounts Receinable1635。
会计英语翻译题目
会计英语一、英译汉1、This paper examines the role of corporate governance in bank loan financing using allA - share publicly trade d companies in China. Specifically, we investigate the effect of corporate governance on firm’ pability to raise bank loans and the c ost of their bank loans. The results show that corporate governance has no significant effect on firms’ ability to raise either short - term bank loans or long - term bank loans. Firms’ ability to raise bank loans depends more on their financial performanc e. The cost of firms’bank loans decreases with, among all corporate governance factors, the number of supervisors on the board and increases with ownership concentration. The evidence imp lies that corporate governance p lays a limited role in the decision of granting a loan by Chinese banks.1.本文探讨使用ALLA银行贷款融资的公司治理中的作用- 以股份公开上市公司在中国。
会计英语翻译题目
一、英译汉1、This paper examines the role of corporate governance in bank loan financing using allA - share publicly traded companies in China. Specifically, we investigate the effect of corporate governance on firm’ pability to raise bank loans and the cost o f their bank loans. The results show that corporate governance has no significant effect on firms’ ability to raise either short - term bank loans or long - term bank loans. Firms’ ability to raise bank loans depends more on their financial performance. Th e cost of firms’bank loans decreases with, among all corporate governance factors, the number of supervisors on the board and increases with ownership concentration. The evidence imp lies that corporate governance p lays a limited role in the decision of granting a loan by Chinese banks.2、Fair value measurement is root stock raised from price fluctuating. The core of fair value accounting is to adjust the bookkeeping record according to current market price on different measurement time , so as to satisfy the real faithful reflection by dynamic accounting reflect, which is indicated that the inbeing of accounting is to measure value movement of a firm. Fair value accounting collides with contemporary accounting theory in the hypostasis and the objective of accounting and the quality characters of accounting information, and the like. The contemporary accounting theory based on information systems theory and historical cost principle is self-contradiction. A new accounting theory is needed to guide the fair value accounting research and practice.3、Against the macroscop ic backdrop of the financial crisis and the convergence of accounting internationally, this paper looks into the relationship between fair value and accounting conservatism, revolving around property rights protection. it is found through the research, that under the historical cost model, fair value and accounting conservatism are loosely linked; under fair value model, fair value and accounting conservatism are completely reversely connected; and under a mixed accounting model, fair value and accounting conservatism are in p roperalignment. In the financial crisis, the heated debate on fair value seems to be focused on“technical”issues of accounting; but in fact, it is revolved around the social aspect of accounting. Therefore the fair value has served as a jetton in the game of p roperty rights.4、A fraudulent financial reporting has been a major concern in the business community and the accounting p rofession across the world. China is presently facing the challenge of fighting fraudulent financial reporting. This paper provides an empirical study of fraudulent financial reporting in China through an analysis of the types and methods of frauds by Chinese listed companies based on the sample of 64 cases which punished by China Securities Regulatory Commission (CSRC) over the five-year period from 2002—2006. The paper finds that a majority of the fraudulent financial reporting in the sample companies involved more than one type of frauds to provide false financial information, typically including false income statement and false disclosures. Fabricated revenues, overstating assets and hiding guarantees are the most used fraud method for false income statement, false balance sheet and false disclosure respectively. More than two methods are often used by the firms at the same time. In addition, this study finds that most of fraudulent financial reporting cases of Chinese listed companies last more than two years with the longest one being nine years. Finally, the paper proposes some suggestions to prevent and supervise it.5、Th is paper, using the data of those listed firms that received unqualified audit opinions during 2004 to 2005 in the Chinese A-shares Market and measuring audit quality by the discretionary accruals calculated by the Cross- sectiona Jones Mode,l investigates the relationship between audit committee characters and audit quality. We find that after controlling the influence of other variables ( such as auditor size, cash flow, earnings, year, whether the company is taking risk of delisting, whether the audit opinion includes emphasis), companiesw ith audit committee got better audit quality than companies without audit committee. The older of the audit committee, the better of audit quality. Besides, the effect of audit committee in 2005 is better than 2004。
会计科目英语翻译
一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入 main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整 prior year profit and loss adjustment。
会计科目英文翻译
会计科目英文翻译一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents 1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing 1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement 1502 累计折旧 Accumulateddepreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepaymentsfor equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process 安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation offixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income'191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable'217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing propertytax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税 Personalincome tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipationliabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年到期的长期借款 Long-term loansdue within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Parvalue'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financiallease outlay一年到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-termaccount payable over one year 2331 专项应付款 Special payable一年到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-upcapital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned 公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in'311106 外币资本折算差额 Foreign currency capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 储备基金 Reserve fund'312105 企业发展基金 Enterprise expension fund'312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits3131 本年利润 Current year profits 3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金 Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积 Withdrawal other common accumulation fund'314110 应付普通股股利 Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead 材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市交通费 Business traveling通讯费 Correspondence费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training 接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales ofintangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption 办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance 医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs 咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年到期委托贷款 Entrusted loan receivable due within one year减：一年到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory减：存货跌价准备 Less: Provisionfor Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年到期的长期债权投资 Long-term debt investment due within one year一年到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment减：长期债权投资减值准备 Less: Impairment for long-term debt investment减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值 Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年到期的长期负债 Long-term liability due within one year其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-termliability长期负债合计 Total long-termliability递延税项 Deferred Tax递延税款贷项 Deferred Taxliabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益） Owners’Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润 Retained profitafter appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失 Losses from natural disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debtinto capital一年到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end ofthe period减：现金的期初余额 Less: cash atthe beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Netincrease in cash and cash equivalents。
会计英语
一．单选10个1. Which of the following does not describe accounting?答案：An end rather than a means to an end .2.To understand and use accounting information in making economic decisions, you must understand :答案：All of above3.Exterbal users of financial accounting information include all of the following except:答案：Line managers 部门经理4.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except:答案Information used to determine which products to produce5.Which of the following are important factors in ensuring确认 the integrity完整 of accounting information？答案：All of the above6. According to the rules of debit and credit for balance sheet account :答案：Decreases in liability and owner’s equity accounts are recorded by debits 7.Which of the following is provided by a trial balance in which total debits equal total credits?答案：Proof that the ledger is in balance8.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses?答案：The effects of revenue and expenses on owners’ equity.9.A transaction caused a 15000 decrease in both total assets and total liabilities is ？答案：Repayment偿还 of a 15000 bank loan10. In general terms ,financial assets appear in the balance sheer at :答案：Cost历史成本11.Which of the following practices contributes to efficient cash management答案：Prepare monthly forecasts预测 of planned cash receipts收据, payments and anticipated预期的 cash balances up to a year in advance12.Each of the following measures strengthens internal control over cash receipts except :答案：The use of a petty cash fund零用现金13.Co. sold marketable securities cost 80000 for 92000 cash. In the company’s income statement and statement of cash flows答案：A 12000 gain and a 92000 cash gain14.Under the direct write-of直接转消法 of accounting for uncollectible accounts 坏账答案：Accounts receivable are not stated in the balance sheet at net realizable value, but at the balance of the Accounts Receivable control account.15.￥300000，receiving in exchange a nine-month,12%答案：9000 300000*12%/12*3=900016.If a corporation plains to issue1000000 of 12%bonds at a time when the rate for similar bonds is 10%.the bonds can be expected to sell at:答案：A premium溢价17.The balance in the discount on bonds payable account would usually be reported in the balance sheet in the:答案：Long-term liabilities section长期负债18. What type of analysis is indicated by the following?Amount PercentCurrent assets $100 000 20%Property, plant, and equipment 400 000 80%Total assets $500 000 100%A. Vertical analysis19. Which of the following measures indicates the ability of a firm to pay its current liabilities?D. All of the above20. The ratio determined by dividing total current assents by total current liabilities is:D. All of the above21. The ratio of the quick assets to currents liabilities , which indicates the "instant" debt-paying ability of a firm , is:C. Acid-test ratio22. A measure useful in evaluating the efficiency in the management of inventories is:C. Number of days' sales in inventory.二、多选 5-10个1.Indcate all of the following statements that correctly describe net income .Net income答案：a.Is equal to revenue mintus expensesc.Increases owner’equityd.Is reported by a company for a specific period of time2.Indicate all correct answers ,In the accounting cycle答案：b.A trial balance is prepared after journal entries have been postedc.The Rentainde Earnings account is not shown as an up-to-date figure in zhe trial balanced.Journal entries are posted to appropriate ledger accounts3.Idicate all correct answers.Dividends答案：a.Decrease owners’equityc.Are recorded by debiting the Dividend account4.A set of financial statements答案： a.Is intended to assist users in evaluating the financial position,profitability,and future prospects of an entity.c.Includes notes disclosing information necessary for the proper involving the allocating of economic organizationd.Is intended to assist investors and creditors in making decisions involviong the allocation of economic resources.5.Waterworld Boat Shop purchased a truck for $12000,making a down payment of $5000 cash and signing a $7000 note payable due in 60 days,As a result of this transaction:答案：b.Total liabilities increased by $7000.d.This transaction had no immediate effect on the owners’ equity in the business6.Which of the following is (are)correct about a company’s balance sheet ?答案： b.It is an expension of the basic accouting equation: assets=liabilities+owners’equityc.It is sometimes referrded to as a statement of financial position7.Which of the following would you expect to find in a correctly prepared income statement?答案：b.Renvenues earned during the periodd.Expense incurred during the period to earn revenues8.Which of the follow statements is(are) correct?答案：a.A bond issue is a technique for subdividing a very large loan into many small,transferable units.b.Bond interest payments are contractual obligations ,whereas the board of directors determines whether or not dividends will be paidc.As market interest rates rise,the market prices of bonds fall; as market interest rates fall, bonds prices tend to rised.Bond interest payments are deductible in determining income subject to income taxes,whereas dividends paid to stockholders are not deductible9.Identify all statements that are consistene with the concept of present value 答案：a.The present value of a future amount always is less than that future amount b.An amount of money available today is considered more valuable than the same sum that will not become available until a future datec.A bond’s issue price is equal to the present value of its future cash flowsd.The liability for an installment note payable is recorded at only the prinpal amount, rather than the sum of the scheduled future payments10.Identify those trends that are unfaborable from the viewpoint of a bondholder. 答案：a.Market interest rates are steadily risingc.The issuing company’s net cash flow from operating activities is steadily declining11. Identify the types of information that can readily be determined from an amortization table for an installment loan.答案：a.Interest expense on this liability for the current year,c.The unpaid balance remaining after each paymentd.The portion of unpaid balance that is a current liability三、会计分录 5个① Truck 12000Cash 5000Note Payable 7000Purchase of a delivery truck② TruckCashAn assets with cost of 15000 was destroyed by fire③ Extra PayingAssetRepayment of a 15000 account receivable④ Bank LoanCashCollection of a 15000 account receivable⑤ CashAccounts Receivable四、翻译：英译5个单词 1个句子汉译英 5个单词 1个句子（1）P4: The accounting process produces accounting information used by decision makers in making economic decisions and taking specific actions. These decisions and actions result in economic activities that continue the cycle.会计程序产生了会计信息，会计信息帮助做出经济决策并采取一定的行为，这些行为导致了一定的经济活动，并不断循环。
翻译会计英语
翻译会计英语1、将下列分录翻译成英文1. 借：固定资产清理 30 000累计折旧 10 000贷：固定资产 40 0002. 借：银行存款 10 500贷：交易性金融资产 10 000投资收益 5003．借：应付职工薪酬 1 000贷：库存现金 1 0004．借：银行存款 4 095贷：其他业务收入 3 500应交税费–应交增值税（销项税额） 5955．借：应付票据 40 000贷：银行存款 40 0002. 将以下句子翻译成中文(1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.(2) Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous decisions and judgments.（3）Accounting is an information system of interpreting,recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”.（4）The use of accounting information is not limited to the business world. We live in an ear of accountability. An individual must account for his or her income and must file income tax returns. Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or to be eligible for a college scholarship.1。
会计专业英语翻译题
Account 、Accounting 和AccountantAccount 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。
例如：1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier：Good afternoon。
Can I help you ？银行出纳：下午好，能为您做什么？Man ：I’d like to open a bank account .男人：我想开一个银行存款帐户。
还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。
在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。
例如：1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business.据说会计是“商业语言”3、Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。
[笔记]会计英语翻译题目整理
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会计英语考试材料一、英译汉1、This paper examines the role of corporate governance in bank loan financing using all A - share publicly traded companies in China. Specifically, we investigate the effect of corporate governance on firm’ ability to raise bank loans and the cost of their bank loans. The results show that corporate governance has no significant effect on firms’ ability to raise either short - term bank loans or long - term bank loans. Firms’ ability to r aise bank loans depends more on their financial performance. The cost of firms’ bank loans decreases with, among all corporate governance factors, the number of supervisors on the board and increases with ownership concentration. The evidence imp lies that corporate governance p lays a limited role in the decision of granting a loan by Chinese banks.本文以中国深沪两市A股上市公司为样本,检验了公司治理在银行信贷决策中的作用。
财务会计英语题型
财务会计英语考试范围只考一到五单元。
第一题，会计术语英汉互译，10题*2分=20分，中译英，英泽中各五个，（流动负债current liabilities，流动资产current assets，折旧depreciation Direct write-off method直接冲销法Double entry system 复式会计制度 Cash flow statement现金流量表会计等式accounting equation 直线摊销straight-line amortization可转换债券 convertible bonds 资产负债表balance sheet坏账bad debt balance sheet 资产负债表Accounts receivable应收账款 LIFO后进先出法Fixed assets 固定资产分录entry借方余额debit balance 到期日 maturity date应付利息interest payable6会计等式 accounting equation 7 直线摊销 straight-line amortization8 可转换债券convertible bonds9 资产负债表balance sheet10坏账 bad debt第二题，填空15题*1分=15分，(蓝色的以前考过，其它在课本上的）1.1.The accounting elements include asset,liability,owner’s equity,revenue,expense,and profit.1.2.Such things as cash,accounts receivables,inventory,supplies,equipment,buildings,land,etc.are included in assets.1.3 Liabilities are debts of a business.1.4 The net assets of a business are called owner’s equity.1.5 Cash borrowed from a bank is not revenue but a liability.1.6 Expenses are the decrease in owner’s equity caused by the company’s revenue-producing operations.1.11 The debit is on the left side of the vertical line.The credit is on the right side of the account.1.12 ”Dr.”stands for debit,while “Cr.”is the abbreviation for credit.1.13 If an amount is recorded on the debit side,account is said to be debited.1.14 Asset and expense increases are recorded as debits.1.15 Liability,owner’s equity,revenue and profit decreases are recorded as debits.1.16 In double-entry system,the debit and credit entries for every transaction must be equal.1.22 Journalizing is the process to record transactions in a journal.1.23 Copying journal entries from the journals to the ledger for purpose of summarizing is called postin g.2.1 Cash includes coins,paper currency,money orders,checks and money deposits.2.5 Receivables are created through transactions of the sale of merchandise or service on credit and through lending of money.2.6 In business,credit sales give rise to the two most common types of receivables:accounts receivable and note receivable.2.7 When an account receivable becomes uncollectible,a firm incurs a bad debt loss.2.8 Ways to account for uncollectible accounts include the direct write-off method and the allowance method.2.9 With the allowance method,a firm uses its experience or industry averages to estimate the amount uncollectible.2.10 With aging method,each receivable is categorized according to age.2.14 Inventory is the name given to goods that are either manufactured for sale or purchased for resale in normal operations.2.15 A service business does not have products or inventory to account.2.16 Inventory is classified as a current asset and reported on the balance sheet.2.17 The perpetual inventory method requires that the company keep records of the quantity and cost of all goods purchased and sold at the time of each transaction.2.18When a business has identical items of inventory purchased at different time and costs,there remains a problem of determining which costs are matched to inventory on hand and to cost of goods sold during the period.2.20 When property,plants,and equipment are acquired by purchase,they are initially recorded as costs.2.21 A basket purchase involves two or more assets acquired together at a single price.2.22Depreciation is simply a systematic write-off of the original cost of an asset.2.23 In order to calculate depreciation expense for an asset, one must be clear of the original cost,estimated useful life and estimated salvage value.3.1Accounts payable represents a short-term interest-free loan from the supplier because in accounting for accounts payable interest is not considered.3.2Normally notes payable require payment of interest that is stated separately or it may be deducted in advance by discounting it from the face value.3.3Accrud liabilities are accrued expenses.3.4Examples of utilities expenses are water,electricity,telephone services,etc.3.5Because unearned revenue presents obligations to deliver goods or services in the future it is actually a liability.3.10Non-current liabilities are obligations of a business that due to be paid after one year.3.11A bond represents money borrowed from the lender by the borrower.In a bond the borrower promises to pay a specific amount of interest periodically and repay the principal at the maturity date.3.12 Bonds can be categorized according to the protection to the bondholders,the way howinterest is paid,and maturity of the bonds.3.13A mortgage payable is similar to a note payable in that it is a written promise to paya stated sum of money in equal monthly instalments.3.14If a lease is a simple,short-term one,it is called an operating lease; if the lease is accounted for as an asset and a non-current-liability,it is capital lease.4.1 When partners voluntarily agree to form a partnership,a partnership agreement is needed.4.2Unlimited liability means that each partner is required by law to pay for all the debts of the partnership with his or her own personal wealth if all the assets of the business are not enough to pay all the debts.4.3 If no agreement for sharing income and losses exists,the law states that income and losses must be shared equally.4.4In partnership accounting,the partnership uses a capital account and a drawing account for each of the partners.4.9 The limited liability of stockholders means that,in case of bankruptcy,the maximum loss is the stockholders’original investment in the corporation.4.10 Stockholders can buy or sell shares without affecting the legal status or economic operation of the corporation.4.11 The disadvantage of a corporation is that a corporation’s income tax is taxed twice.4.12Outstandign stock is issued and in the hands of the stockholders.4.13 If only one type of stock is authorized for the corporation,it is known as commons stock which is the most important type of stock.4.14Accounting for the corporation is different from accounting for the proprietorship and the partnership by the treatment of owner’s equity.4.15When a corporation is organized,often more stocks are authorized than are intended to be issued.This will enable future business expansion without applying for more shares.5.1 According to accrual basis of accounting,revenues are recognized when earned,regardless of when cash is actually received.Expenses are matched to the revenues,regardless of when cash is actually paid out.5.2 The revenues of an accounting period generally are not the same as the period’s cash receipts.5.3In general,revenue is recognized when goods are delivered to customers or services is performed.5.4It happens that cash is received earlier or later than the time revenue is to be recognized.5.5 Revenue that has been earned by the business but has not as yet been paid to the business is called accrued revenue.5.6 The prudence principle is intended as a preference for understatement rather than overstatement of assets or revenues when dealing with measurement of uncertainties.5.7The realization principle states that the amount recognized as revenue is the amount that is certain to be realized.5.8 The matching principle is applied by determining the items and amounts of revenue and then matching the items of cost to the revenue.第五题，会计分录40分类似于课本P38，练习2.12、2.13；P44练习2.19；P53练习2.25、2.262.21 On March 10 Whitman sold lawn mower AX-1 of $1200 with terms 2/10,1/20,n/30(If paymentis made within 10days,cash discount rate is 2%; if made within 20days,the rate is 1%; if made within 30days ,the net amount should be paid.)to Adam Smith.Smith returned,on the next day,$200 of the merchandise.The remaining was paid on March 18.Journalize these transactions.答案：Mar.10 Accounts Receivable 1200Sales Income 1200Mar.11 Sales Returns 200Accounts Receivable 200Mar,18 Cash 980Sales Discounts 20Accounts Receivable 10002.13 Assume that on March 14,Farm Land Products received a 12%,30-day note from the customer,J,Halsted,in settlement of the existing account receivable of $1500.Journalize the entry for this transaction and the collection on the maturity date.答案：Mar.14 Notes Receivable 1500Accounts Receivable 1500Apr.13 Cash1 1515Notes Receivable 1500Interest Income 152.19 Suppose Zimer Company had the following data for the first half of the year 2006:March1,beginning inventory 10 units at $200 each; April 14,purchased 50 units at $210 each; April24,sold 40 units; May 4,purchased 70 units at $220 each; June 25, sold 60 e FIFO method to determine the total cost of goods sold and the ending inventory at the of firsthalf year.答案：Beginning Inventory 10units*$200 $2000Purchased,April 14 50units*$210 $10500Sold,April 24 10units*$200 $200030units*$210 $6300Purchased,May 4 70units*$220 $15400Sold,June 25 20units*$210 $420040units*$220 $8800Total Cost of Goods Sold $21300 Ending Inventory $66002.25 Crown Taxi Company purchased a used car on July 1,2005,for $15000.The estimated lifeof the car was 4 years or 104000 miles,and its salvage value was estimated to be $2000.Thecar was driven 9000 miles in 2005 and 27000 miles in 2006.Calculate the amount of depreciation expense for 2005 and 2006,using(a)the straight-line method,and (b)units -of-production method.答案：（a)Straight-line Method:Annual Depreciation Expense=($15000-$2000)/4=$3250Depreciation Expense for year 2005=c2(half a year)=$1625Depreciation Expense for year 2006=$3250(b)Units-of-production Method:Depreciation Expense for year 2005=($15000-$2000)/104000miles*9000miles=$1125Depreciation Expense for year 2006=($15000-$2000)/104000miles*27000miles=$33752.26 Zimer Company purchased a lathe for $100000.The machine had an estimated useful life of 8 years and a salvage value of $6000.Journalize the disposal of the machine under each of the following conditions (with straight-line depreciation).(a)Sold the machine for $88000 after 2 years.(b)Sold the machine for $28000 after 5 years.答案：（a)Sold the machine for $88000 after 2 years.Annual Depreciation Expense=($100000-$6000)/8=$11750Annual Depreciation=$11750*2=$23500Book Value=$76500($100000-$23500)Cash 88000Accumulated Depreciation 23500Lathe 100000Gain on Sale of Lathe 11500Gain on Salvage Value=$5500($11500-$6000).This means that the company sold the lathe for $5500 more than is its salvage value.(b)Sold the machine for $28000 after 5 years.Depreciation Expense=$11750*5=$58750Book Value=$41250($100000-$58750)Cash 28000Accumulated Depreciation 58750Loss on Sale of Lathe 13250Lathe 100000Loss on Salvage Value=$7250($13250-$6000).This means that the company suffered not only the loss of the salvage value but an extra $7250 in selling the lathe.。
会计英语练习题
会计英语练习题一、词汇练习1. 请将下列会计术语的英文翻译成中文：- Assets:- Liabilities:- Equity:- Revenue:- Expense:- Depreciation:2. 请将下列中文会计术语翻译成英文：- 资产负债表:- 利润表:- 现金流量表:- 折旧:- 应收账款:- 存货:二、填空题1. The balance sheet is a statement of a company's financial position at a particular point in time, showing all the company's assets, liabilities, and __________.2. The income statement, also known as the profit and loss statement, is used to calculate the __________ of a business over a certain period of time.3. When a company purchases a new piece of equipment, it will record this as an __________ on the balance sheet.4. The __________ method of accounting records transactions when the cash is actually received or paid.5. If a company has a net loss, it will decrease the__________ on the balance sheet.三、简答题1. 请简述会计的四大基本假设。
2. 什么是会计准则？请举例说明。
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会计英语考试材料一、英译汉1、This paper examines the role of corporate governance in bank loan financing using all A - share publicly traded companies in China. Specifically, we investigate the effect of corporate governance on firm’ ability to raise bank loans and the cost of their bank loans. The results show that corporate governance has no significant effect on firms’ ability to raise either short - term bank loans or long - term bank loans. Firms’ ability to raise bank loans depends more on their financial perfor mance. The cost of firms’ bank loans decreases with, among all corporate governance factors, the number of supervisors on the board and increases with ownership concentration. The evidence imp lies that corporate governance p lays a limited role in the decision of granting a loan by Chinese banks.本文以中国深沪两市A股上市公司为样本,检验了公司治理在银行信贷决策中的作用。
通过检验公司治理水平对企业银行借款融资能力和融资成本的影响,我们发现,企业银行借款融资能力方面,无论长期借款还是短期借款,公司治理因素对企业银行借款融资能力均没有影响,银行更看重企业的经营状况。
企业银行借款融资成本方面,我们发现公司治理机制中只有监事会特征和股权集中度对企业银行借款融资成本有显著影响。
具体地,监事会规模越大,融资成本越低;股权集中度越高,融资成本越高。
本文结果说明公司治理因素在我国银行放贷决策中的作用有限。
2、Fair value measurement is root stock raised from price fluctuating. The core of fair value accounting is to adjust the bookkeeping record according to current market price on different measurement time, so as to satisfy the real faithful reflection by dynamic accounting reflect, which is indicated that the inbeing of accounting is to measure value movement of a firm. Fair value accounting collides with contemporary accounting theory in the hypostasis and the objective of accounting and the quality characters of accounting information, and the like. The contemporary accounting theory based on information systems theory and historical cost principle is self-contradiction. A new accounting theory is needed to guide the fair value accounting research and practice.3、Against the macroscopic ic backdrop of the financial crisis and the convergence of accounting internationally, this paper looks into the relationship between fair value and accounting conservatism, revolving around property rights protection. it is found through the research, that under the historical cost model, fair value and accounting conservatism are loosely linked; under fair value model, fair value and accounting conservatism are completely reversely connected; and under a mixed accounting model, fair value and accounting conservatism are in p roperalignment. In the financial crisis, the heated debate on fair value seems to be focused on“technical”issues of accounting; but in fact, it is revolved around th e social aspect of accounting. Therefore the fair value has served as a jetton in the game of p roperty rights.在金融危机和会计国际趋同的宏观背景下，以产权保护为逻辑主线，本文重点考察了公允价值与会计稳健性之间的关系。
研究发现：在历史成本会计模式下，公允价值与会计稳健性之间若即若离；在公允价值会计模式下，公允价值与会计稳健性之间彻底悖离；在混合会计模式下，公允价值与会计稳健性之间适度耦合；金融危机中公允价值论战的焦点表面上是会计的“技术性”问题，实质上是会计的“社会性”问题，即公允价值充当了一个产权博弈的筹码。
4、A fraudulent financial reporting has been a major concern in the business community and the accounting professions across the world. China is presently facing the challenge of fighting fraudulent financial reporting. This paper provides an empirical study of fraudulent financial reporting in China through an analysis of the types and methods of frauds by Chinese listed companies based on the sample of 64 cases which punished by China Securities Regulatory Commission (CSRC) over the five-year period from 2002—2006. The paper finds that a majority of the fraudulent financial reporting in the sample companies involved more than one type of frauds to provide false financial information, typically including false income statement and false disclosures. Fabricated revenues, overstating assets and hiding guarantees are the mostused fraud method for false income statement, false balance sheet and false disclosure respectively. More than two methods are often used by the firms at the same time. In addition, this study finds that most of fraudulent financial reporting cases of Chinese listed companies last more than two years with the longest one being nine years. Finally, the paper proposes some suggestions to prevent and supervise it.5、This paper, using the data of those listed firms that received unqualified audit opinions during 2004 to 2005 in the Chinese A-shares Market and measuring audit quality by the discretionary accruals calculated by the Cross- sectionals Jones Model investigates the relationship between audit committee characters and audit quality. We find that after controlling the influence of other variables ( such as auditor size, cash flow, earnings, year, whether the company is taking risk of delisting, whether the audit opinion includes emphasis), companies with audit committee got better audit quality than companies without audit committee. The older of the audit committee, the better of audit quality. Besides, the effect of audit committee in 2005 is better than 2004。