会计英语

汉译英:
1、流动负债：current liability
2、明细分类账：subsidiary ledger
3、试算平衡表：trial balance
4、可供销售的商品成本：cost of goods available for sale
5、个人独资企业：sole proprietorship
6、合伙企业：partnership
7、现金流量表：statement of cash flows
8、销货退回及折让：sales returns and allowances
9、持续经营：going concern
10、原始凭证：source document
11、永续盘存制：perpetual inventory system
12、实地盘存制：actual inventory system
13、权责发生制：accrual basis
14、特种日记账：special journal
15、复式记账法：double-entry bookkeeping system
16、会计分期：accounting period
17、财务状况：financial position
18、所得税：income tax
19、相关性：relevance
20、谨慎性：Prudence
选择题：
1、Going concern 持续经营
2、Not paid and currently matched with revenue
3、money measurement 货币计量
4、$83000
5、$50000
6、Unearned service fees 预收账款
7、Accounting payable 应付账款
8、no entry
9、all accounts
10、A notes payable account 应付票据账户
11、working paper 工作底稿
12、Unearned service 预收账款
13、the adjusted trial balance column of the worksheet 调整后的试算平衡表
14、zero
15、analyzing，entering，posting，adjusting，preparing and closing
16、withdrawals 所有者权益
17、$147
18、$3700
19、perpetual inventory method永续盘存制
20、freight out 销货费用
21、sole proprietorship，partnership，or corporation
22、two or more individuals 两个以上的个体
23、wholesale and retail 批发和零售
24、…separate from the owners
25、provides services to its…
26、manufactures goods 制造产品
27、account receivable，salaries expense，dividends 应收账户，中介费用，股利
28、supporting original…
29、always
30、..routine transactions
31、at the end of….jan.1
32、net income
业务题：
1、Dec.31 Dr. capital（资本）10000
Cr. Withdrawals 10000
2、Elizabeth Carver,
Sep.1 Dr. cash in bank （银行存款）32000
Cr. Elizabeth Carver, capital 32000
Sep.10 Dr. building （办公楼）91200
Cr. Cash （现金）18240
Notes payable （应付票据）72960
Sep.15 Dr. office equipment （办公用品）4680
Cr. Cash （现金）4680
Sep.19 Dr. office equipment 3960
Cr. Cash 720
Accounts payable （应付账款）3240
Sep.26 Dr. accounts receivable （应收账款）140
Cr. office equipment 140
Sep.28 Dr. Accounts payable （应付账款）1080
Cr. Cash 1080
Sep.30 Dr. Cash 140
Cr. accounts receivable （应收账款）140
Oct.28 Dr. Accounts payable 1080
Cr. Cash 1080
Nov.28 Dr. Accounts payable 1080
Cr. Cash 1080
3、Identify the effects,
(1) Dr. cash 9200
Cr. Services revenue （劳务收入）9200
(2) Dr. prepaid rent （预付租金）2400
Cr. Cash 2400
(3) Dr. office furniture 16000
(4)Dr. cash 60000
Cr. Loan （短期借款）60000
(5)Dr. accounts receivable （应收账款）10500
Cr. Services revenue 10500
(6) Dr. depreciation expense （折旧费）1000
Cr. Accumulated depreciation （累计折旧）1000
(7)Dr. Salaries expense （工资）4000
Cr. Salaries payable （应付职工薪酬）4000
(8)Dr. rent expense （租金）400
Cr. prepaid rent （预付租金）400
4、OSu Co,
May.1 Dr. purchases （购买）10000
Cr. Accounts payable 10000
May.3 Dr. Accounts payable 2500
Cr. Purchases returns and allowances （购买退回及折让）2500 May.9 Dr. accounts receivable 4000
Cr. Sales revenue （销售收入）4000
May.10 Dr. Accounts payable 7500
Cr. Cash 7350
Purchases discounts （购货折扣）150
May.15 Dr. cash 3800
Sales discounts （销售折扣）200
Cr. accounts receivable 4000
5、closing entry (MARIPOSO,INC)
(1) Dr. sales commissions earned （销售收入）62200
Cr. Income summary （收入汇总）62200
(2) Dr. Income summary 511000
Cr. Advertising expense 广告费用8300
Rent expense 90000
…(六项费用之和)
(3) Dr. Income summary 111000
Cr. Retained earnings 留存收益111000
(4)Dr. Retained earnings 72000
Cr. Dividends 应付股利72000
留存收益=收入-费用+期初留存收益-应付股利
=622000-511000+90000-72000
=129000
（net incom）净利润=收入-费用=622000-51100=111000
6、NetSolutions,
(1) Dr. supplies expense （材料费）1240
(2) Dr. insurance expense （保险费）100
Cr. Prepaid insurance （预付保险费）100 (3) Dr. unearned rent（未获租金）120
Cr. Rent revenue （租金收入）120 (4)Dr. wages expense （工资）250
Cr. Wages payable （应付工资）250 (5)Dr. accounts receivable 500
Cr. Fees earned （未获费用）500 (6) Dr. depreciation expense 50
Cr. Accumulated depreciation 50。