会计英语(一)
会计英语(1)
会计英语(1)1.Accounting(会计)The process of indentifying,recording,summarizing,and reporting economic information to dicision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers,such as stockholders,suppliers,banks,and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers,such as top executives,department heads,hosptil administrators,and people at other management levels within an or organization.4.Annual report(年报)A combination of financial statements,management discussion and analysis,and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position,statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity ata particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the arganization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economis unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets,liability,or oweners’equity.15.Open account （贸易账户，来往帐目）Buying or selling on credit, usually by just an “authorized signature” of thebuyer.16.Account payable （应付帐款）A liability that results from a purchase of goods or services on open account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners. 【。
会计英语
income 收入, 所得, 收益absolute income 绝对收入accounting income 会计所得[收入]accumulated income 累计收入, 收入滚存actual interest income 实际利息收益after-tax income 纳税后所得aggregate income 总收入agricultural income 农业收入annual income 全年所得额assessed income 查定所得额assets income 资产收入available income 可用收益average income 平均收入before-tax income 纳税前的所得blocked income 冻结收入(即因外汇管制而不能取得的收入) bond interest income 债券利息收入booming income 高收入bunched income 整批收入; 年度相混的收入business income 营业[业务]收入but-for income 特殊原因收入capital income 资本收益cash income 现金收入collective income 集体收入commission income 佣金收入community income 共同收益comprehensive income 综合所得contractual income (契约的)固定收入corporate income 公司收入, 法人收入current income 本期收入, 经常收入deferred income 递延收入derivative income 派生收入determined periodic income 定期固定收入differential income 差额收益discount income 贴现收入discretionary income 可自由支配的个人收入disposable business income 企业可用收入disposable government income 政府可用收入distributable income 可分配收入dividend income 股息收入earned income 己获收益, 劳动收入effective interest income 实际利息收益entrepreneur's income 企业主利润equilibrium income 均衡收入estate income 遗产[地产]收益estimated premium income 估计保费收入excess income 超额收入exempt income 免税收入expected income 预期收入extra income 额外所得extraordinary income 非常收入factor income 生产要素收入farming income 农业收入financial income 财务收益fixed income 固定[定额]收入fluctuation income 波动收入foreign source income 外国来源收入foregone income 放弃的收入free income 自由所得funded income 财产收入general income 一般收入gross annual income 一年的总收入realized income 已实现利益, 实际收入recurring income 经常性收入, 续生收入regular income 固定收入reinvested income 再投资收入relative income 相对收入remaining income 剩余收入rent(al) income 租金收益; 地租收入resident real income 居民实际收入residual net income 残余纯收入residue income (扣除营业资产假计利息后的)剩余收入retained income 保留利益, 公积金, 留存收入retirement income 退休收入royalty income 特权收益; 版税收入sales income 销货收益secondary income 次要收益, 第二收入, 非营业收入security income and expense 证券经营收支, 有价证券损益self-employment income 自营业务收入settled income 固定收入sinking fund income 偿债基金(专款)收入slender income 微薄的收入social income 社会所得spendable income 工资减去所得税、保险费等以后的净收入sundry income 杂项收入supernumerary income 额外收入supplementary income 附加收入surplus income 剩余所得sustainable income 持续性收入, 可再取得的收入taxable income 可征税收入, 应纳税收入, 应课税所得, 应付税收益tax-exempt income 免税收入tax table income 税表收入technical services income 技术性劳务收入temporary income 暂时收入terminable income 有期所得total income 总收入tourist income 旅游收入transfer income 转让收入transitory income 不定收入, 暂时收入unappropriated income 收入未分配数undistributed income 未分配收益unearned income 非工资收入; 非劳动所得unincorporated business income 非公司工商业组织收入unrecorded income 未列帐收入unrelated business income 营业外收入usurious income 高利贷收入wage income 工资收入world-wide income 全球范围收入yearly income 岁入, 年度收入income from immovable property 不动产收入income to net worth 纯益与资本净值比revenue 财政收入,企业收入,收入,岁入revenue charge[expenditure] 营业支出, 收益支出accrued revenue 应计收入addtional revenue 附加收入administrativerevenue 行政收入ancillary revenue 副业收入annual revenue 岁入, 全年收入额anticipated revenue 预计收入, 岁入预计数auxiliary revenue 副业收入average revenue 平均收入berth revenue 卧铺收入budget revenue 预算收入capital revenue 资本收入casual revenue 临时收入clearing revenue 清算收入commission revenue 佣金收入contract revenue 契约收入current revenue 当期收入customs revenue 海关税收defense products revenue 军需品生产收入deferred revenue 递延收入, 预收收入derivative revenue 引伸收入domanial revenue 管业收入earmarked revenue 指定用途的收入estimated revenues 收入概算, 岁入概算estimated expenditures and revenue 收支概算, 收支预算草案excess baggage revenue 行李超重费expected revenue 期望收益extraordinary revenue 临时收入fees revenue 规费收入financial revenue 财务收入freight revenue 运费收入freight traffic revenue 货运收入general revenue 普通收入, 一般收入goods traffic revenue 货运收入gratuitous revenue 无偿收入gross revenue 收入总额implicit interest revenue 内含利息的收入incidental revenue 杂项营业收入, 偶获收益incremental revenue (=marginal revenue) 边际收益inland revenue 国内岁入, 国内税收inter-governmental revenue 政府间收入internal revenue 国内收入, 国内税收local traffic revenue 管内运输收入mail revenue 邮政运输收入maritime revenue 海运收入misscellaneous revenue 杂项收入national revenue 国民收入, 国家收入net revenue 净收入; 纯收入non-operating revenue 营业外收入, 非营业收入non-recurrent revenue 临时性收入operating revenue 营业收入[收益]passenger revenue 客运收入passenger ticket revenue 客票收入personal revenue 个人收入postal service revenue 邮运收入pre-collected revenue 先期吸取的收入public revenues 国库[财政]收入public health revenue 公共卫生收入quasi-private revenue 准私有经济收入quasi-public revenue 类似公共收入railway operating revenue 铁路运营收入realized revenue 已实现收入sales revenue 销货收入[收益]self-balancing revenue 抵支收入shared revenue 分成[分享]收入stamp revenue 印花税收入state revenue 财政收入state budgetary revenues 国家预算收入subsidiary revenue 辅助收入sundry revenue 杂项收入surplus revenue 剩余收入time-adjusted revenue 收入现值, 按现值计算的收入undertaking revenue 事业收入unrealized revenue 未实现收入unrecorded revenue 未入帐的收入revenue of capital and industrial domain 资产收入, 企业收入revenue of government industry 国营企业收入revenue of issue 发行收入revenue of public domain 公产收入revenue of public enterprise 公业收入。
会计英语-东北财经大学出版社 孙坤编著
会计英语复习范围一、翻译（英译汉，汉译英各10个，每个1分）Accounting 会计，会计学 accountant 会计师，会计人员 governmental and institutional accounting 政府和事业单位会计 public utilities 公共事业 assurance services 鉴证服务stakeholder 利益相关者deferrals 递延项目replacement cost 重置成本matching principle 配比原则 income statement 损益表、利润表 accounting equation 会计等式或会计平衡式 retained earnings 留存收益 net income 净收益 source document 原始凭证 general ledger 总分类账 subsidiary ledger 明细分类账 trial balance 余额试算表 work sheet 工作底稿或工作底表 cash receipts 现金收入 cash payment 现金支出 prepaid expenses 预付费用unearned revenues 预收收入accrued expenses 应计费用accrued revenues 应计收入dividend 股利 economic performance 经济成果，经营成果 gross profit 销售毛利 raw material 原材料 treasury stock 库存股、库藏股 stock options 股票认购权 plant and equipment 厂场设备，固定资产 principal 本金 operating cash flows 经营活动资金流量disclosure notes 报表附注accounting policies 会计政策 savings accounts 储蓄账户owners’ equity 所有者权益 original investment 初始投资 stock split 股票分割 cost accounting 成本会计 cost centre 成本中心 job costing 订单成本计算法 contract costing 合同成本计算法activity based costing 作业成本法management accounting 管理会计standard costing 标准成本法 cost behavior 成本习性、成本形态 International Accounting Standards committee（IASC）国际会计准则委员会 transnational financial reporting 跨国企业财务会计 auditing 审计 analytical procedures 分析性程序 standard audit report 标准审计报告 unqualified opinion 无保留意见 adverse opinion 否定意见 disclaimer of opinion 拒绝表示意见 qualified opinion 保留意见 internal control 内部控制 Risk Management 风险管理 Corporate government 公司治理 Capital Budget 资本预算 GAAP（Generally Accepted Accounting Principles）一般公认会计原则二、多选（10个，每个2分）1. Accounting assumptions. 会计假设⑴Separate entity assumption.会计主体假设⑵Going concern assumption.持续经营假设⑶Accounting-period assumption.会计分期假设⑷Monetary unit assumption.货币计量假设2. Accounting recognition and measurement principles 会计确认和计量原则⑴Cost principle. 历史成本原则⑵Matching principle. 配比原则⑶Conservatism. 谨慎性原则⑷Materiality.重要性原则⑸Differentiate capital and revenue.划分资本性支出和收益性支出⑹Substance over form. 实质重于形式3. External users of accounting information are not directly involved in running the organization. Almost all of us are users of accounting information. They include shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press. 会计信息外部使用者不直接参与组织与组织的经营管理，我们所有的人几乎都使用会计信息。
会计英语
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。
会计的英文
会计的英文会计是众多职业中的一种，那么会计的英文翻译是什么你了解吗那么现在来学习关于会计的英语知识及一些相关例句吧，希望能够帮到大家!会计的英文翻译会计[kuài jì]accounting：会计;会计学;记账。
accountant：会计人员，会计师。
accountancy：会计学;会计工作，会计职业。
bookkeeper：(商人的)记账人，(政府机关等的)簿记员，会计。
bursar：(大学等的)财务主管;奖学金获得者。
会计的网络解释1. Accountant：[问题] 有税务代开的做路劳务发票(Invoice)入账的.盼高人指点 [以下内容仅供参考] 如果金...[问题] 我们是小公司 1.职工李四用自己的现金(cash)为公司垫付给b公司账款5000,b公司发票(Invoice)没到2.收到b公司开来发票(Invoice)5000 ,3.偿还李四现金(cash)5000 会计(accountant)分录怎么做谢谢.2. accountancy：2023年3月,ICAEW的会刊会计 (Accountancy)公布了一份由独立机构所作的问卷调查. 该问卷以反对合并的ICAEW 会员为对象,了解他们反对的理由. 问卷显示,64%是担心合并会稀释C.A.在市场上的含金量,这事关会员的身份与地位.3. treasurer：办公室由会长(President)、副会长(Vice President)、秘书、会计(Treasurer)及其他所需人员组成. 会长是业主协会的法人代表. 会长和副会长必须是理事会理事,会长人选必须具有1年以上理事工作经验. 会长的任期为1年,只可以连任1届.会计的双语例句1. 据世界著名会计师事务所德勤评估，巨人网络员工平均收入水平位于行业高端。
The average salary of Giant"s employees tops others"in the same industry, according to Deloitte, one of the world"s leading accounting firms.2. 公司内部组织机构健全，内部管理规范有序，公司主要管理制度有：公司管理手册、人事管理手册、行政后勤管理手册，工程招标代理管理手册，财务会计管理手册，公司员工业绩考评管理手册等。
会计词汇(英语版)
会计英文(中英文对照)一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 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 receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 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 purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 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 stages1301 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 reserves1431 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 implement1502 累计折旧Accumulated depreciation1505 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Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate 1603 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 project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed 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 income1901 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 borrowing2111 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 welfarism2161 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'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 property tax 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Personal income 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Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due 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, Par value'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 financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付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-up capital(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 expansion fund'312106 利润归还投资Profits capitalized on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other changeover 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 capitalized 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Conference加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费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Transportation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Wrap page 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 reserves 5203 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 revenue5301 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 of intangible 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Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Administrative 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Labor 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Labor insurance医疗保险费Medical insurance会议费Conference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No business 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 adjustmentconsistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法。
会计专业英语01
plus cash value of items received.
Cost Principle 成本
Internal Users
•Lenders
•Consumer Groups
•Shareholders •External Auditors
•Governments •Customers
McGraw-Hill/Irwin
•Managers
•Sales Staff
•Officers/Directors •Budget Officers
Relevant Information 相关
Reliable Information 可靠
McGraw-Hill/Irwin
Comparable
Information 可比较
Affects the decision of its users.
Is trusted by users.
Is helpful in contrasting organizations.
ACCOUNTING IN BUSINESS
Chapter 1
© 2009 The McGraw-Hill Companies, Inc., All Rights Reserved
C1
IMPORTANCE OF ACCOUNTING
Accounting
Identifying Select transactions and events
会计英语(第二版)第一章中英文互译
会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。
会计英语 翻译chapter1
Chapter one Introduction to Accounting 1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions.An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information.An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation.第一章['tʃæptə]会计导论[.intrə'dʌkʃən]1.1 簿记与会计会计是一个信息系统，[ai'dentəfai]辨别、['meʒəz]测量、记录和交流相关的['reləvənt]、可靠的[ri'laiəbl]、持续的[kən'sistənt]和可比的['kɔmpərəbl]一个组织经济活动的信息。
会计英语
《会计英语》教案授课班级：16级会计1，2，3班财管班授课日期：2017年上期Unit 1 ACCOUNTING: A GENERAL INTRODUCTIONLearning Objectives:After studying this unit, you should be able to :1. Understand the functions of accounting2. Understand the development of accounting3. Define accounting4. Identify the divisions of accountant’s work5. Understand the accounting assumptions and principleI. Accounting is an Information System（会计是一项信息系统）Accounting is an information system necessitated by the great complexity of modern business. Provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.II. The Development of Accounting（会计的发展）Bookkeeping is the preservation of a systematic, quantitative record of an activity. Bookkeeping systems can be very primitive.Distinction between bookkeeping and accountingThe accountant sets up a bookkeeping system and interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books.III. The Definition of Accounting（会计的定义）Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion .IV. Divisions of Accounting Profession（会计职业分类）1. Public accounting（公共会计）2. Private accounting （私人会计）3. Government and nonprofit accounting（政府和非盈利会计）Public accountingPublic accountant who are similar to doctors or lawyers can offer their accounting service to the public on a fee basis.Private accountingThe accountants in a private business, large or small, must recordtransaction and prepare periodic financial statements from accounting records.Government and nonprofit accountingMany accountants work in government offices or for nonprofit organizations. These two areas are often joined together under the term governmental accounting and nonprofit accounting.V. Generally Accepted Accounting Principles（会计通用原则）1. Accounting Assumptions（基本会计假设）(1) Accounting entity assumption （会计主体假设）(2) Monetary unit assumption（货币单元假设）(3) Going concern assumption（会计分期假设）(4) Accounting period assumption（会计周期假设）Accounting entity assumptionAn accounting entity is any economic unit which controls resource and engages in accounting practice. Transactions between accounting entities are recorded in the accounts of both entitiesMonetary unit assumptionMoney is the common unit in which accounting measurements are made and measured. All transactions are measured, recorded and reported in terms of money unit.Going concern assumptionAccording to the going concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.Accounting period assumptionMost accounting entities are assumed to have an indefinite life. But accountants are asked to measure operating result and changes in economic position at relatively short time interval during this indefinite life.2. Accounting Principles（会计原则）(1) Cost principle（成本原则）(2) The revenue realization principle（收入实现原则）(3) The matching principle（配比原则）(4) The adequate disclosure principle（充分披露原则）3. Accounting Constraints（会计约束）(1) The objective principle（客观性原则）(2)The materiality principle（重要性原则）(3)The consistency principle（持续性原则）(4)The conservatism principle（谨慎性原则）UNIT 2 ACCOUNTING ELEMENTS AND EQUATIONSLearning Objective:After studying this unit, you should be able to :1. Explain the accounting elements2. Explain the classification of the accounting elements3. Understand the accounting equation4. Understand the effect of business transaction upon the accounting equationI. Basic Elements of Accounting(基本会计要素)Financial accounting information is classified into the categories of assets, liabilities, owner’s equity, revenues, expense, and net income.1.Assets（资产）The definition of assetsAssets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise.The classification of assetsAssets can be classified into current assets and long-term assets. Current assets（流动资产）Current assets refer to those assets which will be realized or consumed within one year of their acquisition. It including cash, accounts receivable, and inventories, etc.Long-term assets（长期资产）Long-term assets consist of those economic resources that are held for operational purpose, including plant and equipment and intangible assets, etc.2.Liabilities（负债）Liabilities are debts born by an enterprise, measurable by money value, which will be paid to a creditor using assets or services.The classification of liabilitiesLiabilities are generally classified into current liabilities and long-term liabilities.Current liability（流动负债）Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year.The classification of current liabilitiesIt including: notes payable, accounts payable, advances from customers, accrued expenses, and taxes payable, etc;Long-term liability（长期负债）Long-term liabilities refer to the debts which will be repayment after a year including long-term notes payable, bonds payable, and mortgage note, etc.3.Owner's equity（所有者权益）Owner's equity refers to the interest or the claim of the investors remaining in the net assets of an enterprise.Net assets are the difference between the amount of assets and the amount of liabilities. That is say net assets equal owner’s equity.4.Revenue（收入）Revenue is the economic resources flowing into a business as a result of rendering good sold and service during a given accounting period. The classification of revenueSales revenue, service revenue, and investment revenue are subdivisions of revenue. Increase in revenue will increase owner's equity.5. Expenses（支出）Expenses are the outflow of a business's economic resources resulting from earning revenue or the cost of the operational activities for the business.The classification of expenseExpenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc. Increase in expenses will decreaseowner's equity.6. Net income（纯收入）Net income (or net loss) is the result of matching revenue with expenses. When revenue exceeds expenses, net income occurs, otherwise net loss occurs.II. Accounting Equations（会计等式）Basic accounting equations:Assets= EquityAssets = Liabilities + Owner's EquityAssets= Liabilities + Owner’s EquityExpanded accounting equation:Assets= Liabilities + Owner's Equity + Net incomeAssets = Liabilities + Owner's Equity+ Revenues – ExpensesAssets+ Expenses= Liabilities + Owner's Equity+ RevenuesIII. Effect of Business transactions upon the Accounting Equation（商业交易对会计等式的影响）1. Increase an asset and increase a equity;2. Decrease an asset and decrease a equity;3. Increase one asset and decrease another asset;4. Decrease one equity and increase another equity.Unit 3 The Double-entry Accounting SystemLearning Objective:After studying this unit, you should be able to:1. Define the accounts2. Identify the chart of accounts for a typical company3. Analyse transaction using debts and credits4. Learn different types of accounts5. Understand the double-entry accounting system and single-entry systemI. What is the Account(什么是账户)An account is a specific accounting record that provides an efficient way to categorize transactions.We may designate asset accounts, liability accounts, owner’s equity accounts, revenue accounts and expense accounts.II. Debit and Credit（借方和贷方）Accountants often use T-account as a visual aid for seeing the effect of the debit and credit on the two (or more) account.Account nameDr. Cr.III. Types of Accounts（账户类型）1. Asset accountsAssetsDr Cr(+) (-)Ending balances2. Liability accountsLiabilitiesDr Cr(-) (+)Ending balances3. Owner’s equity accountLiabilitiesDr Cr(-) (+)Ending balances4. Revenue and expense accountsRevenue ExpenseDr Cr Dr Cr(-) (+) (+) (-)As an example: Mr. S. Smith invested $4, 000 to open his counseling practice.Cash Capital4,000 4,000Bought office furniture from Robinson Furniture Company on account $2,000.Office furniture Accounts payable2,000 2,000IV. The Double-entry Accounting System and Single-entry System（复式记账和单式记账）Double-entry accounting system means that the amounts of debit and credit entries must be equal when accounts record every business transactions.The features of double-entry accounting system1. Debits are always entered on the left side of an account and credits on the right side.2. For every transaction, there must be at least one debit and one credit.3. Debits must always equal credits for each transaction.Single-entry systemSingle-entry system is similar to a check book register and is characterized by the fact that there is only a single line entered in the account for each transaction.V. Accounting Entry（会计分录）Accounting Entry Format:DateDebit Account…………………….amountCredit Account………………….amountExplanationA accounting entry involves a three-step process:1.Identify which accounts are involved.2.For each account, determine if it is increased or decreased.3.For each account, determine by how much it has changed.For example,Mr. S. Smith invested $4, 000 to open his counseling practice.Cash 4,000Mr. S. Smith, Capital 4,000To record invest 4,000 cash open the business.Bought office furniture from Robinson Furniture Company on account, $2,000.Office Furniture 2,000Accounts Payable 2,000To record buy office furniture $2,000 on account.Unit 4 THE ACCOUNTING PROCESSLearning Objective:After studying this unit, you should be able to :1. Understand how to collect economic information2. Explain the accounting cycle3. Understand the journals and ledgers4. Explain the trial balanceI. Accounting Cycle（会计周期）During each accounting year, a sequence of accounting procedures called the accounting cycle is completed.Complete accounting cycle includes the following eight steps:Step 1 Transactions are analyzed on the basis of business documents known as source documents and are recorded in either the general journal or the special journals;Step 2 Information is transferred (posted) from the journal to ledger accounts;Step 3 A trial balance is prepared from the accounts balance in the ledger to prove the equality of debits and credits;Step 4 Adjusting entries are made to bring the balances of some accounts to their proper amounts for matching principle;Step 5 Preparing an adjusted trial balance , proving again the equality of debits and credits in the ledger account;Step 6 Making closing entries, journalizing and posting them into ledger accounts and closing all revenue and expense accounts;Step 7 Preparing an post-closing trial balance;Step 8 Preparing income statement and balance sheet based on the balance in the ledger account.II. Journals（日记账）In a western accounting system, the information about each business transaction is initially recorded in an accounting record called a Journal.1. Types of journalsGeneral Journal（普通日记账）The simplest type of journal is called a general journal. It has only two money columns, one for debits and the other for credits; it may be used for all types of transaction.Special Journals（特殊日记账）Special journals are designed as a simple way to record a single type of frequently occurring transaction. such as sales, purchases, cash receipts and cash payments journals.Sales journal2. Usefulness of using journals1. The journal shows all information about a transaction in one place and also provides an explanation of the transaction;2. The journal provides a chronological record of in the life of a business;3. The use of a journal helps to prevent errors .III. Ledgers（分类账）The complete set of accounts for a business entity is called a ledger. They may be grouped into general ledger and subsidiary ledger.1. General Ledger（总分类账）The general ledger is the book used to list all the accounts established by an organization.General ledgerAccount: Cash Account No.1012. Subsidiary Ledger（辅助分类账）Further simplification of the general ledger is brought about by the use of subsidiary ledger.In practice, accounts payable and accounts receivable have subsidiary ledger.The Relation of the General and Subsidiary LedgersThe advantages of subsidiary ledgers1. Reduces ledger detail;2. Permits better division of labor;3. Permits a different sequence of accounts ;4. Permits better internal control.3. Posting transactionsPosting is the process of copying journal entry information from the journal to the ledger.The steps of posting1. Record the date and the amount of the entry in the account.2. Insert the number of the journal page in the posting reference column of the account.3. Insert the ledger account number in the posting reference column of the journal.VI. The Trial Balance（试算平衡表）The trial balance is a worksheet on which you list all general ledger accounts and debit or credit balance.ABC Co. LTD.Trial BalanceSeptember 30, 2009Accounts names Debits CreditsCash $ 5,800Furniture 2,000Accounts Payable 2,000 Capital 4,000Sales 2,500Rent Expense 500Salaries Expense 200Totals $ 8,500 $ 8,500How to Prepare a Trial BalanceThe procedure is as follows:1. List account names in numerical order;2. Record balances of each account, entering debit balances in the left column and credit balances in the right column;3. Add the columns and record the totals;4. Compare the totals.2. Uses and Limitations of the Trial Balance Typical of such errors are:◆The entering of a debit as a credit or vice versa;◆Arithmetical mistakes in balancing accounts;Unit 5 Adjusting Entry and Closing ProcedureLearning Objective:After studying this unit, you should be able to :1. Explain the cash and accrual basis of accounting2. Understand the difference of cash basis and accrual basis of accounting3. Describe the types and characteristics of adjusting entries4. Prepare the closing entriesI. Basis of Accounting（会计基础）1. Periodic ReportingIn order to provide timely accounting information, the time-period concept divides the life of an enterprise into distinct and relatively short accounting periods.2. Cash Basis and Accrual Basis of Accounting（收付实现制和权责发生制）In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.In cash-basis accounting, however, the accountant does not record a transaction until cash is received or paid.The generally accepted accounting principles (GAAP) require that a business use the accrual basis.For example, in its first year of operations, Harris Co. earned $ 39,000 in revenues and received $ 33,000 cash from customers. The company incurred expenses of $ 22,500, but had not paid for $ 2,250 of them at year end.In addition, Harris prepaid $ 3,750 for expenses that would be incurred the next year.Calculate the first year’s net income under a cash basis and under an accrual basis.Cash basis:Revenues (cash receipts) $33,000Expenses (cash payments)(22,500-2,250+3,750) 24,000Net income $9,000Accrual basis:Revenues $39,000Expenses 22,500Net income $16,500Under the two basis of accounting, net income is different.II.Adjusting Entries（调整分录）Types of Adjusting Entries :1. Prepaid expenses2. Unearned revenues3. Unrecorded liabilities4. Unrecorded receivablesPrepaid expensesPayments that a company makes in advance for items normally charged to expense are known as prepaid expense.An example would be the payment of an insurance premium for 12 months.Assume that JB Service Company paid $ 2,400 premium on March 1 for one year's property insurance in advance.March 1,Prepaid Insurance 2,400Cash 2,400To record pay a year’s premium $2,400 in advance.At the end of March, 1/12 of $ 2,400 premium or $ 200 has expired or been used up during the year.March 31,Insurance Expense 200Prepaid Insurance 200To record apportion this month’s premium $200.Unearned revenuesAmounts received before the actual earning of revenues are known as unearned revenues.In the period in which goods or services are rendered, an adjusting entry is made to record the portion of the revenue earned during the period.On December 1, 2009, assume that JB Service Company collected in advance $2,000 from a customer for the service to be completed on January 31, 2010.December 1,Cash 2,000Advances on Service Revenue 2,000To record receive the revenue $2,000 in advance.On December 31, 2009, JB Service Company had already realized that half of service revenue;Advances on Service Revenue 1,000Service Revenue 1,000To record realized half revenue $1,000.Unrecorded liabilitiesAdjusting entries are required at the end of an accounting period to recognize any unrecorded liabilities in the proper period and to record the corresponding expenses.Assume that the employees' salaries in JB Service Company were paid up to December 29, the salaries of two days (December 30 and 31) were not paid to the employees.December 31:Salaries Expense 3,000Salaries Payable 3,000To record accrued salaries expense $3,000 at the end of the period. Unrecorded receivablesRevenues may be earned during the current period, but not yet billed to customers or recorded in the accounting records.On December 31, assume that JB Service Company has completed a half of service work. The total amount to be received when the work is completed will be $5,000.Accounts Receivable 2,500Service Revenue 5,000To record not receive the revenue $2, 500.Characteristics of adjusting entries◆Every adjusting entry involves the recognition of either revenue or expenses.◆Adjusting entries are based on the concepts of accrual accounting, not upon monthly bills or month-end transactions.III. Closing the accounts（结账）1 .Real and nominal accounts（真实与名义账户）Real accounts (assets, liabilities, and owners' equity) are permanent; they are not closed to a zero balance at the end of each accounting period.nominal accountsThese accounts (revenues, expenses, and dividends) are temporary; they are really just subcategories of Income Summary and are reduced to a zero balance through the closing process at the end of each accounting period.2. Purpose of closing entries（结账目的）At the end of an accounting period, an income statement is prepared.The revenue and expense accounts have served their purpose in determining the period's net income.3. Preparing the closing entries（准备结账）In short, the processes of closing the accounts include the following four steps:(1) Close revenues (credit balances) to income summary;(2) Close expenses (debit balances) to income summary;(3) Close income summary (the balance is net income or loss) to the owner‘s capital (or to retained earnings for corporations);(4) Close withdrawals (debit balance) to capital (or dividends to retained earnings for corporations).Closing entries for the revenue accountsClosing a revenue account means transferring its credit balance to the income summary account.Assume that the only revenue account in the JB Service Company, which had a credit balance of $12,500 at October 31.October 31,Service Revenue 12,500Income Summary 12,500To record close the revenue account.Closing Entry for the Revenue AccountService Revenue Income SummaryClosing entries for the expense accountsClosing an expense account means transferring its debit balance to the income summary account.Assume that there are four expense accounts in the ledger of JB Service Company. On October 31, the total amount of the debit balances for the four expense accounts is $10,000.Income Summary 10,000Advertising Expense 3,000Salaries Expense 4,000Telephone Expense 1,000Depreciation Expense 2,000To record close the expense account.Closing the income summary accountAt the end of accounting period, the balance of income summary account is then transferred to owner’s capital account for sole proprietorship and partnership. For the corporation, the balance of income summary account is transferred to the retained earnings account.From the above examples, we can see that the income summary account has a credit balance of $ 2,500.Income Summary 2,500John Braun, Capital 2,500To record close the income summary account.Closing the Income Summary AccountClosing the account of withdrawalsClosing the account of withdrawals means transferring its debit balance to the owner's capital account.Assume that the account of withdrawals for JB Service Company had a credit balance of $1,000 at October 31.October 31,John Braun, Capital 1,000John Braun, Withdrawals 1,000To record close the withdrawal account.Closing entries transfer the balances in the temporary (or nominal) accounts (revenue, expense, and dividend so on) to a balance sheet equity account. Closing the accounts is process that prepares the accounts for the next period.。
会计英语(中英对照)
Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介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。
专门从事这方面工作的人员叫做会计师。
Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。
会计英语第一章
-------------- What is Accounting?
1.1
What is Accounting
1.2
1.3 1.4
The Role of Accounting
Accounting and Bookkeeping The Accounting Process
1.5
Accounting Today
Accounting is the basic for decision making. Its purpose is to provide useful information to a variety of users so they can make informed decisions.
会计是决策的基础。它的目的是向大量的 用户提供有用的信息，从而让他们做出正 确的决策。
The Difference Between Accounting and Bookkeeping Bookkeeping Bookkeeping is the clerical side of accounting——the recording of routine transactions and day-to-day record keeping. Today such tasks are performed primarily by computers and skilled clerical personnel, not by accountant.
Basic Function of an Accounting 1.1.2 An information system System:
(1) Interpret and record the effects of
《会计专业英语》习题答案人大版Chapter 1
Chapter 1 Introduction to AccountingMultiple choice questions:1. D2. C3. C4. C5. B6. A7. C8. D9. C 10. CDiscussion questions1. What are the three basic forms of business entities?The forms of business entities are generally divided into sole proprietorships, partnerships, or corporations.A sole proprietorship is an unincorporated business only owned by one person. A sole proprietorship often has the following characteristics: (1) The owner also acts as the manager. (2) The owner is personally liable for the debts of the business. If the business has financial difficulties, creditors can force the owner to sell his or her personal assets to pay for the business debts. (3) Its advantage is simplicity.A partnership is usually an unincorporated business owned by two or more persons voluntarily acting as partners. The owners of a partnership, when unincorporated, are also personally liable for the debts of the business. In comparison he sole proprietorship, the partnership has the ability to raise larger amounts of capital investment from multiple owners. Since the personal skills of the individuals are vital to the partnership, covenants are usually drawn up which makes it difficult for individual partners to exit the legal entity.A corporation is a business organization as a separate legal entity owned by stockholders. Investors in a corporation receive shares of stock to indicate ownership claims. Shares of stock are easy to sell. Individuals can become stockholders by investing small amounts of money.2. Compared with sole proprietorship and partnership, what are the advantages of corporation as a form of business entity?Compared with sole proprietorships and partnerships,a corporation is easy for corporations to raise larger amounts of funds. Successful corporations often havethousands of stockholders, and their stocks are traded on organized stock exchanges like the New York Stock Exchange. Different from sole proprietorships and partnerships, corporate stockholders have no personal liability to the legal entity and their risks are limited to their purchase amount only.3. Who are the external users of accounting information? Give examples.External users have a current or potential financial interest in the reporting entity, but are not directly involved in managing and operating the business. The main external users include investors and creditors. Investors use accounting information to decide whether to buy, hold, or sell stocks. Creditors use accounting information to decide whether to sell goods or services on credit or lend money to an entity. Other external users of accounting information are government agencies, suppliers, customers, general public, and so on.4. What are the three main types of business activities? Give examples of each activity.All business can be classified into three types of activity: financing activity, investing activity, and operating activity. A company usually obtains cash through financing activities to start and grow its business. It then invests the cash in to run the business, such as delivery vehicles. Once this equipment is in place, it can begin the operating activities of making and selling goods.Financing activity: A company has two primary sources to raise funds. One is borrowing money and the other is issuing (selling) shares of stock in exchange for cash. Persons or entities to whom a company owes money are creditors. Amounts owed to creditors are called liabilities. A company may also obtain funds by selling shares of stock to investors in exchange for ownership rights. The total amount paid in by stockholders is ownership of shares of common stock and called paid-in capital. A creditor has a legal right to be paid at the agreed-upon time. However, stockholders have no legal right to expect any payments on a regular basis. The payments paid to stockholders are called dividends.Investing activity: Investing activities involve the purchase of the resources a company needs in order to operate. These resources can be buildings, furniture, computers, and delivery trucks among many other capital investments. Resources owned by a business are called capital assets. Assets have different types and names. Various, non-current, and tangible assets are called property, plant, and equipment (PPE).Operating activity: Once a business has assets, it can begin its operations. The amounts earned on the sale of its products or services are called revenues. Sources of revenues common to many businesses are sales revenues, service revenues, and interest revenues (typically not operating revenues but financing revenues).5. Accounting is sometimes described as the language of business. What is meant by this description?Accounting is an information system that identifies, records, and communicates the economic events of an organization to interested users. Specifically, accounting provides information about the reporting entity that is useful to present and potential investors, creditors, and other information users in decisions about providing resources to the entity. As we often say, accounting is a business language.。
2023年会计硕士《英语一》考试历年真题摘选附带答案
2023年会计硕士《英语一》考试历年真题摘选附带答案第1卷一.全考点综合测验(共20题)1.2.【单选题】The _______ work continued for more than a week but there was still no sign of the missing boy.A.researchB.rescueC.vesselD.vast3.【单选题】John _______ to be a polite man. But in fact he is veryrude.A. pretendsB.assuresC.affordsD.melts4.【单选题】The doctors _______ the medicines to the people in the flood area.A.distributedB.packedC.prayedD.undertook5.【单选题】We are _______ at the rapid progress Mark has made in this semester.A.distinguishedB.annoyedC.astonishedD.scored6.【单选题】Without a proper education, people could _______ all kinds of crimes.A.conductB.stoopmitD.sweat7.【单选题】Many kinds of animals are believed to have _________from the earthA.withdrawnB.vanishedC.foundD.hung8.【单选题】We do not have a _______ school in our institute. The highest degree we provide for the students is a B. A. and a B.S. .A.continueB.bayC.assistanceD.graduate9.【单选题】We can not _______ all the magazines together.A.routeB.drawC.threadD.bind10.【单选题】Carelessness made him fall in his job _______.A.interviewB.intentionC.stomachD.stocking11.【单选题】Both sugar and salt can ______in water.A.desertB.absorbC.dissolveD.involve12.【单选题】This river forms a natural _______ between China and Korea.A.boundaryB.stringC.spotD.zone13.【单选题】In order to increase our output, we need to import more production _______.A.facilitiesB.hensC.votesD.artists14.【单选题】The engineers in this lab spent several weeks _______their plans for the new bicycle.A.countingB.strippingC.elaboratingD.casting15.【单选题】Much of the news provided by this newspaper is_______, not foreign.A.domesticB.strainC.purchaseD.murder16.【单选题】If you have any problems during your study here,please do not _______ to call me for helpA.hesitateB.despairC.urgeD.request17.【单选题】It is not ---_______ for me to return all the books to the library now because I still need some of them for my research.A. continuousB.difficultC.convenientD.sufficient18.【单选题】He tried to _____ __relations with his former wife but he failed.A.measureB.maintainC.shelterD.reply19.【单选题】The _______ is nearly dead , so I can not start the car again.A. beanB.beamC.bakeD.battery20.【单选题】With the help of the government , a large number of people ---_______ after the flood in 1991.A.survivedB.suspendedC..sufferedD.subfected第2卷一.全考点综合测验(共20题)1.【单选题】With the _______of Mary, all the girl students are eager to go to the party.A.exhibitionB.exceptionC.exceptD.reception2.【单选题】Please be serious. I am not _______. You should consider it carefullyA.sortingB.jokingparing3.【单选题】We won ’t allow any foreign country to _______ in our internal affairs.A.devoteB.districtC.interfereD.wander4.【单选题】He works in our university as a visiting _______, not as a formal faculty member.A.traditionalB.scholarC.nurseD.pilot5.【单选题】She is already 16years old. But she _______as if she were still a little girl.A.believesB.absorbsC.accrsesD.behaves6.【单选题】As a teacher, you should not _______ the students from asking questions in class.A. ruinB.restrainC.importD.impose7.【单选题】Some lazy men would rather _______ than work.A. indicateB.declareC.solveD.starve8.【单选题】When you fill in the application form, please use your_______ address so that we can contact you easily later.A.policyB.plainD.principal9.【单选题】Sometimes it is very difficult to _______ some of the English words. Even the native speaker can not help.A.decreaseB.createC.defineD.delight10.11.【单选题】We can not trust him any more because he often________ his duty.A.owesB.spoilsC.desertsD.neglects12.【单选题】This boy was _______ for what he had done in the class.A.scoldedB.overcomeC.inclinedD.displayed13.【单选题】When making modern cameras , people began to_______ plastics for metal.A.surroundB.substanceC.stretchD.substitute14.【单选题】In the United States, the foreign policy is decided by the ________ government, not by each state.A.federalB.figureC.scientificD.service15.【单选题】All the memories of his childhood had _______ from his mind by the time he was 65.A.fadedB.illustratedC.concerned16.【单选题】I have not heard anything from him since his _______.A.departureB.faultC.foundationD.acciptance17.【单选题】Some states in the United States _______ people tocarry guns.A.applyB.charmC.ignoreD.forbid18.【单选题】Although the trffic is not busy, he likes to drive at a_______ speed.A.spareB.fastC.moderateD.moral19.【单选题】What he said in the meeting _______ everybody present.A.disgustedB.dismissedC.disposedD.eliminated20.【单选题】Professor Smith is also the _______ of the international program office. If you have any problem when you study here,you may go to him for help.A.detectiveB.presidentC.managerD.director第1卷参考答案一.全考点综合测验2.正确答案：B3.正确答案：A4.正确答案：A5.正确答案：C6.正确答案：C7.正确答案：B8.正确答案：D9.正确答案：D10.正确答案：A11.正确答案：C12.正确答案：A13.正确答案：A14.正确答案：C15.正确答案：A16.正确答案：A17.正确答案：C18.正确答案：B19.正确答案：D20.正确答案：A第2卷参考答案一.全考点综合测验1.正确答案：B2.正确答案：B3.正确答案：C4.正确答案：B5.正确答案：D6.正确答案：B7.正确答案：D8.正确答案：C9.正确答案：C11.正确答案：D12.正确答案：A13.正确答案：D14.正确答案：A15.正确答案：A16.正确答案：A17.正确答案：D18.正确答案：C19.正确答案：A20.正确答案：D。
会计英语1(词汇,会计)
Accounting English学习会计英语，词汇是基础。
以下是一些经常用到的词汇。
第一篇（词汇篇上——结构篇）第一部分：基础的会计词汇CPA （Certified Public Accountant）注册会计师AICPA （American Institute Of CPA）美国注册会计师CICPA （Chinese Institute Of CPA）中国注册会计师ACCA （the Association of Chartered Certified Accountants）特许公认会计师协会“四大”指的是世界四大会计师事务所，分别为普华永道（Price Waterhouse Coopers, PwC）毕马威（KPMG）德勤（Deloitte Touche Tohmatsu，DTT）安永（Ernst&Young，E&Y）Management Accountants 管理会计师•The Institute of Management Accountants（美国管理会计师协会，IMA）•Certified Management Accountant（美国注册管理会计师，CMA）Controller 总会计师，会计主管CFO（Chief Financial Officer）财务总监，首席财务官Financial position 财务状况Result of operation 经营成果Cash flow 现金流Income tax returns 纳税申报Prepare income tax returns 编制纳税申报Audit v.审计Controller 总会计师，会计主管Treasurer 财务主管CFO(Chief Financial Officer) 首席财务官Financial statement 财务报表（Statement：结算单，报表）Internal control 内部控制Internal auditing 内部审计Bookkeeping 簿记Professional ethics 职业道德Transaction 交易，事务Conceptual framework of financial accounting 财务会计概念框架Objectives of financial reporting by business enterprise 企业编制财务报告的目标Qualitative characteristics of accounting information 会计信息的质量特征Basic assumptions of accounting 会计的基本假设Basic principles of accounting 会计的基本原则Prescribe v.规定，开处方Coherent system 协调一致的系统Interrelated objectives 相互联系的目标Fundamental 基本原理，基本原则Consistent standards 一致的标准New and emerging practical problems 新的和突出的问题Securities 有价证券Securities and Exchange Commission (SEC) 美国证券交易委员会Acquiesce v.默许Stock 股票Statement of Financial Accounting Concepts (SFAC) 美国财务会计概念公告Statement of Financial Accounting Standards (SFASs) 美国财务会计准则公告Interpretation of the SFASs 美国财务会计准则公告解释Facilitate v.促进，帮助Evenhanded 公平的Allocate v.分配Scarce resource 稀有资源Adopt v.采取Constraints 制约因素Hierarchy 等级制度Pervasive 普遍的Threshold 门槛，起点，开端Criterion 评判的标准，尺度Decision-making 有关决策制定的Sequence 顺序Accounting procedure 会计程序Interval n.间隔、间距、幕间休息第二部分：专业的会计词汇Entry 分录Make an accounting entryClosing entry 结账分录Contra entry 抵消分录（contra n.相反，对立面）Adjusting entry 调整分录Entry price 入账价值Entry document 记账凭证Journalize v.登记日记账Journal n.日记账，序时账Journal entry 日记账分录Cash journal 现金日记账Post v.过账Posting is the process that debits and credits are transferred from the journal to the ledger accounts.Ledger accounts n.分类账Account n.账户Trial balance 试算平衡表Item n.项目Double-entry accounting 复式记账法Single-entry accounting 单式记账法Bookkeeping 簿记Debit (Dr.) v.借记n.借方Debit balance 借方余额Credit (Cr.) v.贷记n.贷方Credit balance 贷方余额Credit card 信用卡T-account T字形账户Accounting equation 会计等式，会计方程式Chronological adj.依时间前后排列而记载的Source document 原始凭证Verify v.核实，查证Format 格式General journal 普通日记账Special journal 特殊日记账Column 纵队，列；专栏；圆柱，柱形物Enter v.记账Premium 保险费；（正常价格或费用以外的）加付款，加价；额外补贴，津贴；奖金Ref. =reference 摘要Subsidiary ledger account 辅助分类账subsidiary adj.辅助的Trial balance 试算平衡表Erroneous adj.错误的，不正确的Balance sheet accounts 资产负债表账户Permanent (real) accounts 实账户Income statement accountsTemporary (nominal) accounts 虚账户Close sth to sth = transfer sth to sth 转移，转账Rental 租金Plus 加Less 减Add 加Deduct 减Minus 减Financial statements include:1. The balance sheet 资产负债表2. The income statement 利润表3. The statement of changes in owner ’s equity 所有者权益变动表4. The statement of cash flows 现金流量表（财务报表的编制内容十分复杂，尤其是现金流量表的编制，具体编制和内容将单独讲授，会尽量结合国际原则进行综合，同时应用中英双语。
会计英语1-14章术语翻译(仅供参考,不足之处望批评指正。)
Chapter 1 Accounting会计Accounting equation会计等式Assets资产Auditors审计师Balance sheet资产负债表Bookkeeping记账Business entity assumption会计主体原则Common stock普通股Corporation公司Cost principle成本原则Equity权益Ethics伦理Events事项Expanded accounting equation扩展的会计等式Expenses费用External transactions外部交易External users外部信息使用者Financial accounting财务会计FASB美国财务会计准则委员会Full disclosure principle充分披露原则GAAP公认会计原则Going-concern assumption持续经营原则Income statement损益表Internal transactions内部交易Internal users内部信息使用者IASB国际会计准则理事会Liabilities负债Managerial accounting管理会计Matching principle配比原则Monetary unit assumption货币单位原则Net income净收益Net loss净损失Owner ,Capital所有者名下的资本Owner investment所有者投资Owner withdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenue recognition principle收入确认原则Revenues收入Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会Shareholders股东Shares股份Sole proprietorship个人独资企业Statement of cash flows现金流量表Statement of owner’s equity所有者权益表Stock股票Stockholders股东Time period assumption会计分期原则Withdrawals提取Chapter 2 Account账户Account balance账户余额Balance column account三栏式账户Chart of accounts会计科目表Compound journal entry复合日记账分录Credit贷方Creditors债权人Debit借方Debtors债务人Double-entry accounting复式记账法General journal普通日记账General ledger总分类账Journal日记账Journalizing 登记日记账Ledger分类账Posting过账(PR) column过账索引栏Source documents原始凭证T-account T型账户Trial balance试算平衡表Unearned revenue预收收入Chapter 3 Accounting period会计期间Accrual basis accounting权责发生制会计Accrued expenses应计费用Accrued revenues应计收入Adjusted trial balance调整后试算平衡表Adjusting entry调整分录Annual financial statements年度财务报表Book value账面价值Cash basis accounting收付实现制会计Contra account备抵账户Depreciation折旧Fiscal year会计年度Interim financial statements中期财务报表Matching principle配比原则Natural business year自然营业年度Plant assets固定资产Prepaid expenses预付费用Straight-line depreciation method直线折旧法Time period assumption会计分期原则Unadjusted trial balance调整前的试算平衡表Unearned revenues 预收收入Chapter 4 Accounting cycle会计循环Classified balance sheet分类资产负债表Closing entries结账分录Closing process结账过程Current assets流动资产Current liabilities流动负债Income summary损益汇总账户Intangible assets无形资产Long-term investments长期投资Long-term liabilities长期负债Operating cycle营业周期Permanent accounts永久性账户Post-closing trial balance结账后试算平衡表Pro forma financial statements预测财务报表Temporary accounts临时性账户Unclassified balance sheet未分类资产负债表Working papers工作底稿Work sheet工作底表Chapter 5 Cash discount现金折扣Cost of goods sold商品销售成本Credit memorandum贷记通知单Credit period 信用期Credit terms信用条件Debit memorandum借记通知单Discount period折扣期EOM月末FOB交货点General and administrative expenses一般及行政管理费用Gross margin毛利Gross profit毛利Inventory存货List price价目表价格Merchandise 商品Merchandise inventory库存商品Merchandiser商业企业Multiple-step income statement多步式损益表Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Purchase discount购货折扣Retailer零售商Sales discount销售折扣Selling expenses销售费用Shrinkage损耗Single-step income statement单步式损益表Supplementary records辅助记录Trade discount商业折扣Wholesaler批发商Chapter 6 Average cost平均成本Conservatism constraint稳健性原则Consignee 收货人Consignor发货人Consistency concept一致性原则FIFO先进先出法Interim statements中期报告LIFO后进先出法LCM成本与市价孰低法Net realizable value可变现净值Specific identification个别认定法Weighted average加权平均法Chapter 7 Accounts payable ledger应付账款分类账Accounts receivable ledger应收账款分类账Cash disbursements journal现金支出日记账Cash receipts journal现金收入日记账Check register支票登记薄Columnar journal多栏式日记账Compatibility principle适应性原则Controlling account统驭账户Control principle控制原则Cost-benefit principle成本—收益原则Flexibility principle灵活性原则General journal普通日记账Internal controls内部控制Purchases journal购货日记账Relevance principle相关性原则Sales journal销售日记账Schedule of accounts payable应付账款明细表Schedule of accounts receivable应收账款明细表Special journal特种日记账Subsidiary ledger明细分类账Chapter 8 Bank reconciliation银行存款余额调节表Bank statement银行对账单Canceled checks注销支票Cash 现金Cash equivalents现金等价物Cash over and short现金溢缺Check支票Deposit ticket存款单Deposits in transit在途存款EFT电子资金转账Internal control system内部控制制度Liquid assets流动资产Liquidity偿债能力Outstanding checks未兑现支票Petty cash备用金Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡Voucher 凭单Voucher system凭单制Chapter 9 Accounts receivable应收账款Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法Bad debts坏账Direct write-off method直接核销法Interest 利息Maker of the note出票人Matching principle配比原则Materiality constraint重要性约束Maturity date of a note票据到期日Payee of the note票据收款人Principal of a note票据的本金Promissory note票据Realizable value可变现价值Chapter 10 Accelerated depreciation method加速折旧法Amortization摊销Asset book value资产账面价值Betterments改良工程投资Capital expenditures资本支出Change in an accounting estimate会计估计变更Copyright版权Cost成本Declining-balance method余额递减法Depletion折耗Depreciation折旧Extraordinary repairs非常修理Franchises特许权Goodwill商誉Impairment减损Inadequacy生产能力不足Indefinite life不确定使用年限Intangible assets无形资产Land improvements土地改良物Lease租约Leasehold租赁权Leasehold improvements租赁资产改良Lessee承租人Lessor 出租人Licenses特许权Limited life有限使用年限MACRS修正后的加速成本回收制度Natural resources自然资源Obsolescence陈旧，过时Ordinary repairs日常维修Patent专利权Plant asset age固定资产寿命Plant assets固定资产Plant asset useful life固定资产使用年限Revenue expenditures收益性支出Salvage value残值Straight-line depreciation直线折旧法Trademark or trade (brand) name商标或品牌Units-of-production depreciation工作量法Useful life使用年限Chapter 11 Contingent liability或有负债Current liabilities流动负债Current portion of long-term debt一年内到期的长期负债Employee benefits员工福利Estimated liability估计负债（FICA）Taxes联邦社会保险税FUTA联邦失业税Gross pay薪资总额Known liabilities已知负债Long-term liabilities长期负债Merit rating考绩Net pay薪资净额Payroll deductions薪资扣款Short-term note payable短期应付票据SUTA州失业救济税Warranty保修Chapter 12Bond 债券Bond certificate债券证书Bond indenture债券契约Carrying (book) value of bonds债券账面价值Discount on bonds payable应付债券折旧Installment note分期付款期票Market rate市场利率Mortgage抵押权Pension plan养老金计划Premium on bonds债券溢价Par value of a bond债券面值Straight-line bond amortization债券利息直线摊销法Chapter 13(AFS) securities可供出售证劵Comprehensive income综合收益Consolidated financial statements合并财务报表Equity method权益法Equity securities with controlling influence具有控制权的权益类证劵Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵Long-term investments长期投资Parent母公司Short-term investments短期投资Subsidiary子公司Trading securities交易性证劵Unrealized gain (loss)未实现收益（损失）Chapter 14Appropriated retained earnings拨定留存收益Authorized stock核定股本Call price赎回价格Callable preferred stock可赎回优先股Capital stock股本Changes in accounting estimates会计估计变更Common stock普通股Convertible preferred stock可转换优先股Corporation股份制公司Cumulative preferred stock累积优先股Date of declaration股利宣告日Date of payment股利发放日Date of record股权登记日Discount on stock股票折旧Dividend in arrears积欠股利Financial leverage财务杠杆Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价Minimum legal capital最低法定资本Noncumulative preferred stock非累积优先股Nonparticipating preferred stock非参与式股票No-par value stock无面值股票Organization expenses组建费Paid-in capital实收资本Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票Par value面值Par value stock有面值股票Preemptive right优先认股权Preferred stock优先股Premium on stock股票溢价Prior period adjustments前期损益调整Proxy授权委托书Restricted retained earnings限定用途留存收益Retained earnings 留存收益Retained earnings deficit留存收益赤字Reverse stock split并股Small stock dividend小额股票股利Stated value stock设定价值股票Statement of stockholders’ equity股东权益表Stock dividend股票股利Stock options股票期权Stock split股票分割Stockholders’ equity股东权益Treasury stock库藏股。
会计专业英语词汇大全
一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。
加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。
在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。
凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。
Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。
Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。
Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。
会计英语
会计英语accounting [4'kaunti6]n. 会计学,清算帐目information ['inf4'mei54n]n. 消息,知识,报告,通知,起诉,信息,情报n. 信息system ['sistim]n. 系统,体系,制度,分类,秩序,方式objective [3b'd9ektiv]n. 目的,受格,实物a. 客观的,外在的,受词的preparation ['prep4'rei54n]n. 准备,预备,预习statement ['steitm4nt]n. 陈述,指令,声明presentation ['prezen'tei54n]n. 赠与,陈述,介绍n. 简报cash [k15]n. 现金vt. 兑现,付现款profession [pr4'fe54n]n. 职业,表白,声明,公开宣布element ['elim4nt]n. 元件,元素,要素equation [i'kwei54n]n. 相等,等式,平衡ethics ['e7iks]n. 道德规范principle ['prins4pl]n. 原则,原理,主义environment [in'vai4r4nm4nt]n. 环境,外界,围绕discuss [dis'k8s]vt. 讨论,论述various ['vA4ri4s]a. 不同的,各种的,多方面的,杂色的,个别的,许多的affect [4'fekt]vt. 影响,假装,倾向于,感动n. 感情conduct ['k3nd4kt, k4n'd8kt]n. 行为,举动,指导vt. 引导,指挥,管理,实施vi. 引导,传导,指挥present ['preznt]n. 礼物,现在,瞄准a. 现在的,出席的,当面的vt. 介绍,引见,赠送,上演,呈现vi. 举枪瞄准introduce ['intr4'dju:s]vt. 介绍,引入,采用,输入concept ['k3nsept]n. 观念,概念explain [iks'plein]vt.vi. 解释,说明asset ['1set]n. 资产,有用的东西liability ['lai4'biliti]n. 责任,债务,倾向define [di'fain]vt. 定义,详细说明v. 定义illustrate ['il4streit]vt. 举例说明,作图解,阐明vi. 举例emphasize ['emf4saiz]vt. 强调,加强语气,着重interrelation [int4ri'lei54n]n. 相互关系interrelationshipn. 相护关系describe [dis'kraib]vt. 描述,描绘,画measure ['me94]n. 尺寸,量度器,量度标准,测量,量具,标准,程度,范围,限度,方法vt. 测量,测度,估量,分派,调节vi. 量activity [1k'tiviti]n. 活动,动作,活力impact ['imp1kt]n. 冲击,冲突,影响,效果vt. 挤入,撞击,压紧,对...发生影响communicate [k4'mju:nikeit]vt. 沟通,传达,感染vi. 通讯finding [faindi6]n. 发现,发现物,决定,裁决decision [di'si94n]n. 决定,决心,决断力maker ['meik4]n. 制造者,上帝,发期票的人scope [sk4up]n. 范围,机会,广度,导弹射程,观察仪器,眼界identify [ai'dentifai]vt. 识别,认明,鉴定,使等同于vi. 一致,变成一致economic [i:k4'n3mik]a. 经济上的,实用的,节省的event [i'vent]n. 事件,结果,竞赛n. 事件summarize ['s8m4raiz]vt.vi. 概述,总结,摘要而言broad [br3:d]a. 宽广的,辽阔的,主要的,显著的,广大的ad. 宽阔地n. 宽阔部分bookkeeping ['bukki:pi6]n. 簿记exhibit [ig'zibit]n. 展览品,陈列品,展览vt. 展现,陈列,展览vi. 开展览会flow [fl4u]n. 流程,流动,涨潮,泛滥,洋溢,流量vi. 流动,流泄,畅流,涌出,飘扬,川流不息vt. 淹没record ['rek3:d, ri'k3:d]n. 记录,履历,档案,诉状,唱片,报告,最高纪录vt. 记录,记载,标明,将...录音vi. 录音,被录音a. 创纪录的transaction [tr1n'z1k54n]n. 交易,办理,执行,和解,学报,报告书interpretation [in't4:pri'tei54n]n. 解释,演出,翻译intend [in'tend]vt. 计划,打算,意欲external [eks't4:nl]n. 外部,外面a. 外部的,客观的,表面的internal [in't4:nl]a. 内在的,国内的primary ['praim4ri]n. 最主要者,原色a. 主要的,初期的,根本的,基本的,首要的,原始的investor [in'vest4]n. 投资者creditor ['kredit4]n. 债权人labour ['leib4]n. 劳动,努力,工作,分娩,工人,劳工vi. 劳动,努力,苦干vt. 详细分析,麻烦union ['ju:nj4n]n. 联盟,联合,团结,协会,工会,结合resource [ri's3:s]n. 资源,财力,办法,消遣,机智earning ['4:ni6]n. 所赚的钱,所得,收入prospect ['pr3spekt, pr4s'pekt]n. 景色,希望,展望vt. 勘探,寻找vi. 勘探,有前途expect [iks'pekt]vt. 预期,盼望,期待collection [k4'lek54n]n. 收集,采集,募捐,丛书,文集expense [iks'pens]n. 费用,代价,损失,开支repayment [ri'peim4nt]n. 付还,偿还,报复,付还的钱negotiate [ni'g4u5ieit]vi. 商议,谈判,交涉vt. 谈妥,转让,处理wage [weid9]n. 薪水,工资,代价,报偿vt. 开展,进行vi. 在进行中agreement [4'gri:m4nt]n. 同意,合约,协议organization ['3:g4nai'zei54n]n. 组织,结构,团体form [f3:m]n. 形状,表格,形式vt.vi. 形成,排列,(使)组成n. 表单ownership ['4un45ip]n. 所有权,物主身份below [bi'l4u]ad. 在下面prep. 在下面sole [s4ul]n. 脚掌,鞋底,底部a. 唯一的,仅有的,单独的,独身的vt. 上以鞋底,触底single ['si6gl]a. 单身的,单纯的,单一的,专一的,孤独的,个别的n. 一个,单打vt. 选出n. 单精度型proprietorship [pr4'prai4t45ip]n. 所有权partnership ['pa:tn45ip]n. 合伙,合股corporation ['k3:p4'rei54n]n. 公司,合作,法人团体individual ['indi'vidju4l]n. 人,个人,个体a. 个别的,独特的entity ['entiti]n. 实体,实存物,存在legal ['li:gl]a. 法律的,法定的,合法的responsible [ris'p3ns4bl]a. 有责任的,负责的,责任重大的,可靠的debt [det]n. 债务,罪过unlimited ['8n'limitid]a. 无限的,不受限制的,无条件的obviously ['3bvi4sli]adv. (无比较级、最高级)[修饰整句]显然disadvantage ['dis4d'va:ntid9]n. 缺点,不利,坏处differ ['dif4]vi. 不一致,不同partner ['pa:tn4]n. 合伙人,股东,伙伴,伴侣vt. 与...合伙,组成一对vi. 做伙伴,当助手incorporate [in'k3:p4reit]a. 合并的,公司组织的,一体化的vt. 合并,使组成公司,具体表现vi. 合并,混合,组成公司local ['l4uk4l]a. 地方性的,当地的,局部的,乡土的n. 当地居民,本地新闻a. 本地的n. 局部law [l3:]n. 法律,法则,定律,法治,诉讼,司法界vi.vt. 起诉,控告separate ['sep4reit, 'sep4rit]n. 分开,抽印本a. 分开的,各别的,灵魂的,分隔的,单独的vi. 分开,隔开,分居hence [hens]ad. 因此,从此shareholder ['5A4hould4]n. 股东stockholder ['st3k4uld4]n. 股东liable ['lai4bl]a. 有义务的,应负责的,有...倾向的obvious ['3bvi4s]a. 明显的,明白的,显然的advantage [4d'va:ntid9]n. 优点,便利,好处,优势vt. 有助于divide [di'vaid]vi. 分开,分类,分裂vt. 分,分开,分裂,除n. 分配,分水岭v. 除share [5A4]n. 部分,参与,份额,参股,一份vt. 均分,分担,共有,分配,分享vi. 分享n. 共享stock [st3k]n. 树干,托盘,祖先,血统,原料,备料,股份a. 存货的,常备的,平凡的,繁殖用的,股票的,普通的vt. 装把手于,进货,备有,放牧vi. 出新芽,采购transferredv. 转移,移动,转让,迁移,迁移;vbl. 转移framework ['freimw4:k]n. 结构,骨架,组织,机构standard ['st1nd4d]n. 标准,规格,本位,军旗,旗a. 标准的,本位的,合规格的process ['pr4uses]n. 程序,进行,过程vt. 加工,处理,对...处置,对...起诉a. 经加工的,三色版的model ['m3dl]n. 模型,模范,模特儿a. 模范的,作模型用的vi. 做模型,做模特儿vt. 使模仿,塑造condition [k4n'di54n]n. 情况,条件vt. 以...为条件,决定,支配,使适应nationally ['n154n4li]ad. 以国民立场,举国一致,全国性represent ['repri'zent]vt. 表现,表示,描绘,讲述,声称,代表,象征,扮演,再上演vi. 提出异议acceptable [4k'sept4bl]a. 可接受的,合意的,合适的practice ['pr1ktis]n. 实践,练习,实行,开业,习惯vt.vi. 实践,实行,开业,实习,练习necessary ['nesis4ri]n. 必需品,日用品a. 必需的,必要的,必然的harmonization [h2:m4nai'zei54n]n. 调和化,融洽,一致global ['gl4ub4l]a. 通用的,全球的,全世界的,普遍的,综合的,球形的communication [k4'mju:nikei54n]n. 沟通,交通,通讯relevant ['reliv4nt]a. 有关联的,中肯的,有关系的,相应的,成比例的,适当的reliable [ri'lai4bl]a. 可靠的,可信赖的response [ris'p3ns]n. 反应,回答,响应v. 应答committee [k4'miti]n. 委员会engage [in'geid9]vi. 答应,从事,交战vt. 使忙碌,雇佣,使参加,使从事于recognize ['rek4gnaiz]vt. 认出,认可,赏识,公认vi. 具结achieve [4't5i:v]vt. 完成goal [g4ul]n. 目标,终点,守门员,球门,得分vi. 得分restructure [ri:'str8kt54]vt. 更改结构,重建构造,调整board [b3:d]n. 木板,甲板,会议桌,海岸vt. 乘船,供膳食,用板铺vi. 搭伙n. 板recommendation ['rek4men'dei54n]n. 推荐,介绍,推荐信,劝告shapingn. 整形addition [4'di54n]n. 附加,增加,加法issue ['i5u:]n. 发行,问题,后果,争端,出口vi. 发行,流出,传下,进行辩护,造成...结果vt. 使流出,放出,发给,发布underlying ['8nd4'laii6]a. 在下面的assumption [4's8mp54n]n. 假定,假装,视为当然之事qualitative ['kw3lit4tiv]a. 性质上的,质的,定性的characteristicsn. 特性capital ['k1pitl]n. 首都,大写字母,资产a. 首都的,重要的maintenance ['meintin4ns]n. 维护,保持,维修,生活费用,瞻养义务,扶养,坚持explanation ['ekspl4'nei54n]n. 解释,解说,说明provide [pr4'vaid]vt. 提供,供应,预备,装备vi.作准备,瞻养,规定overview ['ouv4vju:]n. 概观,总的看法n. 概述rule [ru:l]n. 规则,惯例,统治,控制,支配,规律,准则,破折号vt. 规定,统治,管理,裁决,支配,控制vi. 统治,管辖,裁定n. 规则,水线independent ['indi'pend4nt]n. 中立派,无党派者a. 独立的,自主的,不须依赖的,不受约束的unbiased [8n'bai4st]a. 没有偏见的verifiable ['verifai4bl]a. 能作证的,能证实的evidence ['evid4ns]n. 证据,迹象objectivity ['3bd9ek'tiv4ti](U) 1 客观性2 对象性cost [k3st]n. 代价,价值,费用vi. 花费vt. 使失去,值,需要,使花费concern [k4n's4:n]n. 关心,忧虑vt. 与...有关,使担心,挂虑monetary ['m8nit4ri]a. 货币的,金钱的unit ['ju:nit]n. 单位,分队,部队,装置,部件,单元a. 单位的,单元的common ['k3m4n]a. 通常的,共同的,通俗的,公共的currency ['k8r4nsi]n. 通货,流通,通用n. 货币,货币型assume [4'sju:m]vt. 假定,承担,摆架子vi. 专擅reflect [ri'flekt]vt. 反射,反映,招致,想到,思考vi. 反射,映出,思考,怀疑,指责,考虑operation ['3p4'rei54n]n. 操作,动作,手术,业务,作用,运算n. 运算oppose [4'p4uz]vt. 反对,以...对抗,抗争vi. 反对closed [kl4uzd]a. 关闭的,限于少数人的provided [pr4'vaidid]conj. 倘若contrary ['k3ntr4ri]a. 相反的,矛盾的,对立的n. 相反,对立面ad. 相反地period ['pi4ri4d]n. 时期,节,句点,周期a. 过去某段时期的int. 没有了specific [spi'sifik]n. 特效药,特性a. 特殊的,明确的,具体的,特定的,具有特效的periodicity [piri4'disiti]n. 定期性,周期性,周期数revenue ['revinju:]n. 收入,岁入,税务局,税收,岁入细目recognition ['rek4g'ni54n]n. 赞誉,认得,承认,重视,认识,认可relate [ri'leit]vt. 讲,叙述,与...有关vi. 有关,符合,相处得好realize ['ri4laiz]vt. 了解,实现,使显得逼真,把...变为现金vi. 变卖为现金regardless [ri'ga:dlis]a. 不管,不注意,不顾realization ['ri4lai'zei54n]n. 实现,领悟,实得match [m1t5]n. 比赛,火柴,对手vt. 使相配,使比赛,与...竞争vi. 结婚,相配allocate ['1l4'keit]vt. 分派,分配disclosure [dis'klou94]n. 发觉,败露,败露的事情full [ful]n. 全部a. 充满的,完全的,丰富的,详尽的,丰满的ad. 完全地,整整,十分n. 完整position\ [p4'zi54n]n. 位置,地位,身分,形势,姿势,立场,阵地vt. 安置,决定...的位置consistency [k4n'sist4nsi]n. 坚固性,浓度,一致性method ['me74d]n. 方法,办法,条理,秩序succeed [s4k'si:d]vi. 成功,继承,继续vt. 继承,接替comparable ['k3mp4r4bl]a. 可比较的,比得上的materiality [m4ti4ri'1liti]n. 实质性,具体性,有形ignore [ig'n3:]vt.不理睬,忽视,驳回v. 忽略benefit ['benifit]n. 利益vt. 有益于vi. 受益constraint [k4n'streint]n. 强制,局促conservatism [k4n's4:v4tiz4m](U) 1 a. 保守主义b. 保守性,保守的倾向2 [常 C~] (尤指英国) 保守党的主张[政策] least [li:st]n. 最少,最小,最小限度a. 最少的,最小的ad. 最没有,最少optimistic ['3ptimistik]a. 乐观的,乐观主义的,乐天的estimate ['estimit, 'estimeit]n. 估计,判断vt. 估计,评价,判断vi. 估计selectedpp. 选择amount [4'maunt]n. 数量,总额vi. 总计,等于equally ['i:kw4li]ad. 相等地,同样地,平等地likely ['laikli]a. 有可能的,合适的,前途有望的ad. 或许,可能overstate ['ouv4'steit]vt. 夸大的叙述,夸张value ['v1lju:]n. 价值,重要性,价格,估价,评价vt. 评价,估价,重视n. 计算结果akin [4'kin]a. 血族的,同族的,同种的conceptual [k4n'sept5u4l]a. 概念上的noted ['n4utid]a. 著名的,显著的,扬名的exception [ik'sep54n]n. 例外,除外,异议evaluate [i'v1ljueit]vt. 评估,评价,赋值profitability [pr3fit4'biliti]n. 收益性,利益率solvency ['s3lv4nsi]n. 偿付能力,资力,溶解力final ['fainl]n. 结局,决赛,期末考试a. 最后的,终极的,决定性的product ['pr3d4kt]n. 产品,结果,成绩,乘积manner ['m1n4]n. 样子,礼貌,风格fulfill [ful'fil]vt. 实践,履行,实行,满足,结束interrelate [int4ri'leit]vt.vi. (使)相互关连arisen [4'rizn]a. 兴起的,出现的probable ['pr3b4bl]n. 有希望的候选人,可能的事情a. 很可能的,大概的,象真实的obtain [4b'tein]vt. 获得,达到vi. 流行create [kri1:3'eit]vt. 创造,建造,引起,把...列为announce [4'nauns]vt. 宣布,显示,预告vi. 当报幕员,宣布参加竞选adopt [4'd3pt]vt. 采用,收养,接受substantial [s4b'st1n54l]n. 重要部分,本质a. 实质上的,物质的,有内容的,结实的address [4'dres]n. 住址,演说,灵巧,求爱vt. 发表,写地址particular [p4'tikjul4]n. 个别项目,详细说明a. 特别的,独有的,挑剔的past [past]n. 过去,往时a. 过去的,结束的,卸任的prep. 越过,晚于,超越vbl. pass的过去分词tangible [t1nd94bl]n. 有形资产a. 实体的,明白的,有形的,明确的intangible [in't1nd94bl]a. 难以明了的,无形的account [4'kaunt]n. 帐目,报告,估计,原因,记录,算账vi. 解释,认为,占,杀死,得分vt. 认为receivable [ri'si:v4bl]a. 可接受的,可信的n. 应收帐款merchandise ['m4:t54ndaiz]n. 商品,存货vi.vt. 交易,买卖inventory ['inv4n't4uri]n. 详细目录,存货清单vt. 列入详细目录,清点存货supply [s4'plai]n. 补给,供给,供应品vt. 补给,供给,代理,补充,提供vi. 替代equipment [i'kwipm4nt]n. 装备,设备品,才能machine [m4'5i:n]n. 机器,机械装置,机械般工作的人,设计vt. 以机器制造patent ['peit4nt]n. 专利权,执照,专利品a. 专利的,显著的,新奇的vt. 取得...的专利权,请准专利trademark ['treidm2:k]n. 商标copyright ['k3pirait]n. 版权,著作权source [s3:s]n. 来源,水源,源,原始资料n. 来源sacrifice ['s1krifais]n. 牺牲,供俸,祭品vt. 牺牲,祭祀,贱卖vi. 献祭arise [4'raiz]vi. 站立,出现,起来obligation ['3bli'gei54n]n. 义务,责任,恩惠,契约,约束transfer [tr1ns'f4:]n. 迁移,移动,传递,转让,转移,换车vt. 转移,调转,调任,转让,传递,改变vi. 转移,转学,换车service ['s4:vis]n. 服务,贡献,雇佣,公职,劳役,服役,功劳,行政部门,送达,仪式vt. 保养,维修a. 武装部队的,服务性的,仆人的,耐用的payable ['pei4bl]a. 可付的,应付的,有利益的note [n4ut]n. 笔记,记录,注解,评论,符号,显要,照会,便笺,备忘录vt. 记录,注解,注意interest ['intrist]n. 兴趣,嗜好,利息,利益,势力,趣味,爱好vt. 使感兴趣,与...有关系bond [b3nd]n. 结合,债券,契约,粘合剂,关栈保留,键,保证人vt. 存入关栈,粘着vi. 结合simply ['simpli]ad. 只是,简直,坦白地,简单地,只须residual [ri'zidju4l]a. 残渣的,剩余的n. 残渣,剩余,余数remain [ri'mein]vi. 保持,逗留,剩余deduct [di'd8kt]vt. 扣除,演绎enterprise ['ent4praiz]n. 企业,事业心,进取心,干事业claim [kleim]n. 要求,要求权,断定vt. 要求,请求,主张net [net]n. 网,网状物,实价,净利,罗网a. 净余的,纯粹的vt. 用网捕,撒网,净赚,得到vi. 编网determine [di't4:min]vt.vi. 决定,决心formula ['f3:mjul4]n. 公式,定则,客套语increase [in'kri:s, 'inkri:s]n. 增加,增进,利益vt. 增加,加大vi. 增加,繁殖during ['dju4ri6]prep. 在...的时候inflow ['inflou]n. 流入,流入物enhancement增强enhance [in'ha:ns]vt. 提高,加强,增加decrease [di'kri:s, 'di:kri:s]n. 减少,减少之量vi.vt. 减少contribution ['k3ntri'bju:54n]n. 捐助,捐助之物,贡献participant [pa:'tisip4nt](C) 参加者,参与者; 有关系者[in] adj. 参与的,参加的; 有关系的definition ['defi'ni54n]n. 定义,精确度,清晰度encompass [in'k8mp4s]vt. (文语)1 围绕,包围2 包含,含有3 造成 <坏的结果等>gain [gein]n. 增益,获得,利润,腰槽,增加,收获vt. 得到,增进,赚到,开腰槽于vi. 获利,增加ordinary ['3:din4ri]a. 平常的,普通的,平凡的n. 推事sale [seil]n. 出售,卖,拍卖,销售额fee [fi:]n. 费用,小费,所有权vt. 付费给dividend ['dividend]n. 被除数,股利royalty ['r3i4lti]n. 皇室,王权,庄严rent [rent]n. 租金,房租,出租物,分裂,破裂处,裂缝vt. 租用,租出,强夺vi. 出租a. 分裂的,破裂的vbl. rend 的过去式和过去分词detail ['di:teil]n. 细节,详情vt. 详述,选派vi. 画详图property ['pr3p4ti]n. 财产,所有权,性质n. 属性exchange [iks't5eind9]n. 交换,汇兑,交易所vt.vi. 交换,交易,兑换customern. 消费者central ['sentr4l]a. 中央的,重要的confuse [k4n'fju:z]vt. 使混乱,使狼狈,使困惑outflow ['autflou]n. 流出,流出物depletion [di'pli:54n]n. 消耗,耗尽,放血incurrence [in'k8r4ns]n. 招致distribution ['distri'bju:54n]n. 分配change [t5eind9]n. 变化,找回的零钱,找头,更换vt. 改变,换车,兑换withdrawal [wi0'dr3:l]n. 撤退,退回,取消,停止服药,退股,退隐retain [ri'tein]vt. 保持,保有,聘请,记得,留住parallel ['p1r4lel]n. 平行,对比,相匹敌之物a. 平行的,相似的vt. 与...平行,与...相似,相比,使平行prepare [pri'pA4]vt. 准备,筹备,使有准备,训练,调配,制订,配备vi. 预备closing ['klouzi6]n. 结束a. 结束的section ['sek54n]n. 区段,部分,区域,节,一段,截面,处,科,界,区,组vt. 分段,切片vi. 被切成片n. 扇区corporate ['k3:p4rit]n. 组织similar ['simil4]a. 相似的,类似的n. 相似的东西manager ['m1nid94]n. 经理,管理员n. 管理器consulting [k4n's8lti6]a. 商议的,咨询的,顾问资格的rental ['rentl]n. 地租的,总额,地租收入a. 租借的,地租的figure ['fig4]n. 图形,数字,形状vt. 描绘,表示,演算,认为vi. 出现,估计,出名construct [k4n'str8kt]vt. 构造,建造,想出,作图n. 构成物receipt [ri'si:t]n. 收据,收入,收到vt. 开...的收据payment ['peim4nt]n. 付款,支付,报应,偿还,偿还financing [fai'n1nsi6]n. 融资,财务,资金perform [p4'f3:m]vt. 履行,完成,执行,表演vi. 行动,演出audit ['3:dit]n. 稽核,查帐vt. 稽核,旁听vi. 查账regulatory ['regjul4t4ri]a. 取缔的,统制的,调整的forensic [f4'rensik]a. 法院的,关于法庭的,适合于辩论的n. 辩论术budget ['b8d9it]n. 预算vi. 编预算vt. 编入预算,安排a. 廉价的management ['m1nid9m4nt]n. 经营,支配,管理investigation [in'vesti'gei54n]n. 调查,研究related [ri'leitid]a. 有关系的,有关联的,叙述的,讲述的lendern. 出借人,贷方trader ['treid4]n. 商人,商船director [di'rekt4]n. 主任,主管,导演planner ['pl1n4]n. 计划者categorize ['k1tig4raiz]vt. 把…分类; 将…归类private ['praivit]a. 私人的,秘密的,私立的,隐蔽的n. 士兵,阴部a. 私人的employer [im'pl3i4]n. 雇主,老板offer ['3f4]n. 出价,提议,意图,报价vt. 提供,出价,奉献,演出,使出现,企图vi. 出现,献祭,提议general ['d9en4r4l]n. 一般,将军,大体a. 一般的,普遍的,总的,大体的n. 常规accountant [4'kaunt4nt]n. 会计员,会计师client ['klai4nt]n. 客户,顾客,委托人n. 客户advisory [4d'vaiz4ri]a. 劝告的,顾问的,咨询的return [ri't4:n]n.回来,返回,来回票,归还,报答,报告书a. 返回的,回程的,重现的,反向的vi. 回返,归还,回来vt. 归还,还,回报,回答,获得,申报government ['g8v4nm4nt]n. 政府,内阁accumulate [4'kju:mjuleit]vt.vi. 积聚,堆积federal ['fed4r4l]a. 联邦的,联合的,同盟的provincial [pr4'vin54l]n. 乡下人,地方人民a. 省的,地方的,偏狭的municipal [mju:'nisip4l]a. 市政的,自治区的,内政的classification ['kl1sifi'kei54n]n. 分类,分级essential [i'sen54l]n. 要素,要点,本质a. 必要的,重要的,本质的against [4'geinst, 4'genst]prep. 反对,靠,倚effect [i'fekt]n. 结果,影响,效果,印象vt. 招致,引起,完成v. 效果function ['f86k54n]n. 功能,函数vi. 活动,运行,行使职责simplesta. 简单的,单纯的complex ['k3mpleks]n. 合成物,情结,复杂a. 复杂的,合成的calculate ['k1lkjuleit]vt.vi. 计算,考虑,计划,打算purchase ['p4:t54s]n. 购买,购买品,起重装置,紧握,价值vt. 购买,赢得,努力取得,举起schedule ['5edju:l]n. 时间表,一览表,计划表,议事日程vt. 预定,编制目录,制...表,安排firm [f4:m]n. 公司,商号a. 坚定的,坚强的,牢固的,结实的,坚硬的,确定的,严格的,坚挺的vt. 使牢固,使坚定vi. 变稳固,变坚实ad. 稳固地prominent ['pr3min4nt]a. 卓越的,显著的,凸出的,突起的sensitive ['sensitiv]a. 敏感的,易感的,灵敏的,感光的ethical ['e7ikl]a. 伦理的,民族的,民族特有的code [k4ud]n. 码,密码,法规,法典vt. 把...编码,制成法典n. 代码serve [s4:v]vt. 可作...用,服务,经历,招待,对待,送交vi. 服务,服役,侍应,开球,有用,适合n. 发球,开球develop [di'vel4p]vt. 发展,发达,显影,洗印,进步vi. 发展,生长moral ['m3r4l]n. 道德,品行,寓意a. 道德的,品性端正的,良心的authority [3:'73riti]n. 权威,专家,威信overemphasis [ouv4r'emf4sis]n. 过分的强调vt.vi. 过分强调eliminate [i'limineit]vt. 除去,排除,剔除,消除criticism ['kritisiz4m]n. 批评,评论,非难character ['k1rikt4]n. 个性,字元,人物,资格,品格reason ['ri:zn]n. 理由,原因,理智,理性,前提,道理vt. 说服,推论,辩论vi. 推论,劝说,思考ability [4'biliti]n. 能力,才干widespread ['waidspred]a. 广布的,普及的,流传宽广的media ['mi:di4]n. 媒体coverage ['k8v4rid9]n. 覆盖的范围,保险总额,新闻报导involve [in'v3lv]vt. 包括,使陷于,潜心于,包围host [h4ust]n. 许多,主人,旅馆招待vt. 当主人招待misdeed ['mis'di:d]n. 罪行,犯罪insider ['in'said4]n. 内部的人,会员,知道内情的人tradingn. 交易evasion [i've94n]n. 逃避,藉口failure ['feilj4]n. 失败,失败者,破产,缺乏,不足fraud [fr3:d]n. 骗子,欺骗,欺诈,诡计unethical [8n'e7ikl]adj. 1 不道德的2 违反 (特定职业等的) 道义 [规范]的,卑鄙的behaviour [bi'heivj4]n. (英)= behaviorthreat [7ret]n. 恐吓,恶兆,威胁confidence ['k3nfid4ns]n. 信心lawn [l3:n]n. 草地,草坪,薄麻布several ['sevr4l]a. 几,一些,各自的,不同的pron. 几个contract ['k3ntr1kt, k4n'tr1kt]n. 合约,婚约,契约vt. 使缩短,感染,缔结,承包,订约vi. 订约,承包deposit [di'p3zit]n. 存款,定金,堆积物vt. 存放,堆积vi. 沉淀cheque [t5ek]n. 支票truck [tr8k]n. 卡车,货车,交易,来往,实物工资,废话,废物,供应市场的蔬菜vt. 交易,交往,以卡车运输vi. 驾驶卡车,以物易物gas [g1s]n. 汽油,瓦斯,气体lubrication ['lu:bri'kei5n](U) 润滑,油润; 注油 (法)hire ['hai4]n. 租金,租用,雇用vt. 雇请,出租vi. 受雇insurance [in'5u4r4ns]n. 保险,保险业,保险费require [ri'kwai4]vt. 需要,命令,要求worksheetn. 操作说明column ['k3l4m]n. 专栏,圆柱,纵队n. 列,柱形图heading ['hedi6]n. 标题,起始字,方向n. 上标题item ['ait4m]n. 项目,条款n. 项false [f3:ls]a. 错误的,虚伪的,假的,不老实的ad. 欺诈地protect [pr4'tekt]vt. 防卫,保护,警戒lend [lend]vt. 借,贷款给,出租,提供,增添vi. 贷款。
会计英语作业一
会计英语作业⼀Accounting Exercises OneⅠ. Match the terms in column A with the definitions in column BA B1. government accountant a. provide useful information for decision-making2. objectives of financial accounting b person must pass a series of examinations andmeet certain other requirements3. private accountant c. work for one employer and offer services such asAccounting, budgeting, and internal auditing4. Certified Public Accountant d. audit tax returns and accumulate financial informationfor federal, provincial, and municipal agencies5. public accountant e. the language of business6. accounting f. offer auditing, management advisory, and tax services7. comprehensive income g. notes payable8. revenues h. sales9. expenses i. interest paid to bank10. gains j. distributions of cash dividends to owners11. losses k. services received as investments by owners12. assets l. land13. liabilities m. losses from incidental transactions of an entity14. equity or net assets n. change in equity of an entity from transactions andcircumstances from non-owner sources15. investments by owners o. residual interest in the assets of an entity16. distributions to owners p. increases in equity from peripheral transactions of an entityⅡ. Decide whether the following statements are true or false. Write T for true and F for false( ) 1. Accountants have an ethical obligation to maintain only moral competence.( ) 2. Accounting equation accounts for the common quantitative relation among accounting elements: Assets = Liabilities + Owner’s Equity( ) 3. Accounting is a system of gathering, summarizing and communicating financial information for a business firm, government or other organizations.( ) 4. Journal entries are made before they have been entered into the ledger accounts.( ) 5. The equality of a trial balance means that there are no error made in the previous accounting procedures. ( ) 6. If at the end of an accounting period there is a debit balance in the income summary account, this means that the revenue has exceeded expense.( ) 7. The important role of the worksheet is to aid the accountant by bringing together all the data needed for preparing financial statements.( ) 8. A worksheet is a substitute for the financial statements.( ) 9. Account Receivable is classified as a current asset.( ) 10. The Allowance for Uncollectible Accounts is a liability because it usually has a net credit ending balance. ( ) 11. Recoveries of an account previously written off are, when an Allowance ofr Uncollectible Accounts account is used, credited to the Bad Debts account.( ) 12. Weighted Average method assigns different unit cost to the same inventory item under both the perpetual inventory system and the periodic inventory method.( ) 13. Inventory pricing methods can be changed from period to period at will to control net income.( ) 14. Under the perpetual inventory system, the Cost of Goods Sold account is debited and the Merchandise Inventory account is credited for each sale of merchandise inventory.( ) 15. When the FIFO method of costing inventory is used, costs are assumed to be charged against revenue in the order in which they are incurred.Ⅲ. Choose the best answer1. Which of the following describes accounting?A. is the language of businessB. is an information systemC. is useful decision makingD. all of the above2. An accounting process includes all of the following steps except ____.A. analyzingB. planningC. classifyingD. summarizing3. Accounting information is used by ____.A. businessesB. government regulation agenciesC. labor unionsD. all of the above4. Traylor Company paid $2,850 on account. The effect of this transaction on the accounting equation is to ____.A. decrease assets and decrease owner’s equityB. increase liabilities and decrease owner’s equity.C. have no effect on total assetsD. decrease assets and decrease liabilities5. Which of these is/ are an example of an asset account? ____.A. CashB. Accounts receivableC. InvestmentsD. All of the above6. The ending Cash account balance is $57,600. during the period, cash receipts equal $124,300. If the cash payments during the period total $135,100, then the beginning Cash amount must have ____.A. $68,400B.$46,800C. $181,900D. Cannot be determined from the information given.7. During 2007, Bustamante Co. incurred salary expense of $240,000. Beginning and ending Salary Payable was $4,000 and $8,000, respectively. In 2007, Bustamante paid salaries of ____.A. $248,000B. $240,000C. $236,000D. $244,0008. An adjusting entry could contain all of following except ____.A. a debit to Unearned RevenueB. a credit to CashC. a debit to Interest ReceivableD. a credit to Salary Payable9. The intangible asset goodwill may be: .A. capitalized only when purchased.B. capitalized either when purchased or created internally.C. capitalized only when created internallyD. written off directly to retained earnings.10. For a non-monetary exchange of plant assets, if the exchange lacks commercial substance, accounting recognition should not be given to: . A. a loss when the assets exchanged. B. a gain when the assets exchangedC. part of a gain when the assets exchanged and cash is received.D. no gain or lass.11. You own a Lawn Service business. If you charge a customer $30 for mowing their lawn, what is the $30 to your business? . A. Revenue. B. An expense. C. A liability D. An obligation12. If total assets were $900,000 and total liabilities were $300,000, the owner’s equity would be:.A. $ 300,000B. $ 600,000C. $ 1200,000D. $ 900,00013. Land is purchased with cash for $40,000. What effect will this transaction have on the accounting equation? .A. Increase assets and owner’s equity by $40,000.B. Increase assets and liabilities by $40,000.C. Decrease owner’s equity by $40,000 and increase assets by $40,000D. No net effect on any of the accounting equation elements.14. The balance in Allowance for Doubtful Accounts, at any given time, represents:A. estimated uncollectible accounts receivable not yet written off.B. the amount of accounts receivable written off.C. the amount reserved to pay for bad debts.D. the amount lost to bad debts15. The method of increasing the expense when the business writes an account off is called:A. aging method.B. allowance method.C. percent of sales method.D. direct write-off methodⅣ. Supply the missing information in the following statementsOneMany people and __1__ use accounting information that __2__ prepare in order to make sound decisions. That’s why it is important for these people to understand how this information is created. To __3__ communication, accountants establish __4__ that business people can use to ensure they are talking about the same thing. Suppose, a bookstore sells books: when should the accountant __5__ the sale----at the moment the books are shipped (accrual accounting) or at the time__6__ for these books is received (cash accounting)? Whether the store owner uses ___7__ or the cash basis accounting rule is not important as long as a rule is established that requires the owner to __8__ which system of rule is being used in __9__. All the rules of measurement for accounting __10__ in one group and called Generally AcceptedAccounting Principles (GAAP).TwoIn practice, it may be necessary to know __1__ of inventory when perpetual inventory records are not maintained and it is impractical to take __2__. For example, a business that uses __3__ may need monthly income statements, but taking a physical inventory each month may be too costly. Moreover, when __4__ such as a fire has destroyed the inventory, the amount of __5__ must be determined. In this case, taking a physical inventory is __6__, and even if __7__ have been kept, these records may also __8__. In such cases, __9__ can be estimated by using (1) the retail method or (2) __10__. Ⅴ. Translate the following into English1. 会计等式2. 复式记账基本原理3. 会计期间4. 确认收⼊原则5. 电汇6. 过账是将分录信息从⽇记账过⼊分类账的过程。
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Ⅰ.背景介绍
中国注册会计师协会决定在今年的中国注册会计师资格考试会计科、审计科加试10分英语试题,并将该成绩纳入最后考试的总成绩,也即110分的试卷60分及格。
该安排看似突然,实际上代表了一个趋势,就是要全面提升中国注册会计师的语言水平,进而达到中西合璧,融会贯通,取长补短,为我所用的目的。
针对此变化,广大考生应该做到:
稳定情绪 调整心态 振奋精神 悉心备考
该考试变化对广大考生的参考并未产生实质性的不利影响。
所以应该充满自信,不要出现急躁、不安情绪！
积极应对！从积极方面来看待这个趋势和变化！
Ⅱ.考试题型预测
目前获得的关于这10分英语考试最新的信息为:
1.一道题
2.主观题
3.专业题
分析:
正是针对此次考试“三题”的特点,我们预测此次考试极有可能的题型如下:
1.名词解释
2.简答题
3.翻译（英汉互译）
4.案例分析
这四类题型都会很好地体现“三题”精神。
会计科考试体系是在中国会计准则（CAS）与国际会计准则
（IAS/IFRS）趋同的背景下考察英文水平的;趋同不是等同,所以考察具体某些业务的分录的可能性虽然存在，但是不大；更重要考察的是一些“务虚”的内容,即理论或文字表述的内容。
该项考前紧急冲刺辅导时间紧,任务重,不是零起点辅导,需要有一定的英语基础。
Ⅲ.内容讲解
考试题型
种题型的综合,因此,在分别介绍各种题型后,将着重研读案例分析及应对策略和答题技巧。
目前2006版中国会计准则（CAS 2006）和国际会计准则体系大体趋同,但在诸多细节上仍存在差异。
要么是国情特点决定的,要么是引进的新的理念。
对于会计科英语考试,主要从以下方面来准备：
1.ACCOUNTING TERMS
2.ACCOUNTING THEORIES
3.ACCOUNITNG APPLICATIONS
4.IAS/IFRS/CAS
题型分析
一、名词解释
EXAMPLE
Fair Value
Solution:
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable,
willing parties in an arm's length transaction。
『参考』所谓公允价值计量模式,就是资产和负债
按照在公平交易中,熟悉情况的交易双方自愿进行
资产交换或者债务清偿的金额计量。
Notes:
1.for which…in an arm's length transaction：“介词＋关系词”引导的定语从句，修饰the amount
2.arm's length transaction 公平交易
答题规律：开门见山，言简意赅。