会计专业英语翻译题
会计专业英语翻译题
Account 、Accounting 和AccountantAccount 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。
例如：1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier：Good afternoon。
Can I help you ？银行出纳：下午好，能为您做什么？Man ：I’d like to open a bank account .男人：我想开一个银行存款帐户。
还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。
在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。
例如：1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business.据说会计是“商业语言”3、Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。
会计专业英语翻译
.1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing.2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language."3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.。
会计英语试题及含
会计英语试题及答案会计专业英语是会计专业人员职业睁开的必要工具。
学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。
以下为你收集了会计英语练习题及答案，希望给你带来一些参照的作用。
一、单项选择题1. Which of the following statements aboutaccounting concepts or assumptions are correct? 1〕 The money measurement assumption is that items in accounts are initially measured at their historical cost.2 〕 In order to achieve comparability it may sometimes be necessary to override the prudence concept.3 〕 To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed.4 〕 To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 32. Johnny had receivables of $5 500 at the startof 2021. During the year to 31 Dec 2021 he makes credit sales of $55 000 and receives cash of $46 500 from creditcustomers. What is the balance on the accounts receivables at 31 Dec 2021? A. $8 500 Dr B.$8 500 Cr C. $14 000 Dr D. $14000 Cr3. Should dividends paid appear on the face of a company ’ s cash flow statement?A. YesB. NoC. Not sureD. Either4. Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping?A. Weighted Average costB. First in first out (FIFO)C. Last in first out (LIFO)D. Unit cost5. Which of following items may appear asnon-current assets in a company ’ s the statement of financial position?(1) plant, equipment, and property (2) company car(3) 4000 cash (4) 1000 cheque A. (1), (3)B. (1), (2)C. (2), (3)D. (2), (4)6. Which of the following items may appear as current liabilities in a company ’s balance sheet?(1) investment in subsidiary(2) Loan matured within one year. (3) income tax accrued untill year end. (4) Preference dividend accrued A (1), (2) and (3) B (1), (2) and (4) C (1), (3) and (4) D (2), (3) and (4)7. The trial balance totals of Gamm at 30 September 2021 are:Debit $992,640 Credit $1,026,480Which TWO of the following possible errors could, when corrected, cause the trial balance to agree?1. An item in the cash book $6,160 for payment of rent has not been entered in the rent payable account.2. The balance on the motor expenses account$27,680 has incorrectly been listed in the trial balance as a credit.3. $6,160 proceeds of sale of a motor vehicle has been posted to the debit of motor vehicles asset account.4. The balance of $21,520 on the rent receivable account has been omitted from the trial balance. A 1 and 2 B 2 and 3 C 2 and 4 D 3 and 48. Listed below are some characteristics offinancial information. (1) True (2) Prudence (3)Completeness (4) CorrectWhich of these characteristics contribute to reliability? A (1), (3) and (4) only B (1), (2) and (4) only C (1), (2) and (3) only D (2), (3) and (4) only(window.cproArray = window.cproArray ||[]).push({ id: "u3054369" });9. Which of the following statements are correct?(1) to be prudent, company charge depreciation annually on the fixed asset(2) substance over form means that the commercial effect of a transaction must always be shown in the financial statements even if this differs from legal form(3) in order to achieve the comparable, itemsshould be treated in the same way year on year A. 2and 3 only B. All of them C. 1 and 2only D. 3 only10. which of the following about accruals conceptare correct? (1) all financial statements are based on the accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred in the period irrelevant with it ’s paid or notA. 2 and 3 onlyB. All of themC. 1 and2 only D.3 only二、翻译题1 、将以下分录翻译成英文1. 借：固定财富清理 30 000累计折旧 10 000贷：固定财富 40 0002 ．借：应付票据 40 000贷：银行存款 40 0002 、将以下词组按要求翻译〔中翻英，英翻中〕 (1) 零用资本 (2) 本票 (3) 试算平衡(4) 不动产、厂房和设备 (5) Notes and coins (6) money order (7) general ledger (8) direct debt (9) 报销(10) revenue and gains三、业务题Johnny set up a business and in the first a few days of trading the following transactions occurred (ignoreall the tax):1) He invests $80 000 of his money in his business bank account.2) He then buys goods from Isabel, a supplier for$4 000 and pays by cheque, the goods is delivered right after the payment3) A sale is made for $3 000 – the customer paysby cheque4) Johnny makes another sale for $2 000 and the customer promises to pay in the future 5) He then buys goods from another supplier, Kamen, for $2 000 on credit, goods is delivered on time6) He pays a telephone bill of $800 by cheque7) The credit customer pays the balance on hisaccount8) He returened some faulty goods to his supplier Kamen, which worth $400. 9) Bank interest of $70 is received10) A cheque customer returned $400 goods to himfor a refund(window.cproArray = window.cproArray ||[]).push({ id: "u3054371" });参照答案1 、单项选择题1-5 CCACB 6-10 DCABA2 、翻译题1 〕中翻英1.Dr disposal of fixed assetDepreciation Cr fixed asset2.Dr notes payableCr bank3 、业务题1) Dr Cash Cr capital2) Dr finishedgoods Cr Cash3)Dr CashCr sales revenue4) Dr accountsreceivable Cr sales revenue5) Dr finishedgoods Cr accounts receivable6) Dr administrative expense Cr Cash7)Dr CashCr accounts receivable8)Dr CashCr finished goods9)Dr CashCr financial expense10) Dr salesrevenue Cr Cash。
会计英语
选择题重点1. Accounting information is used by ( )A. government regulation agenciesB. businessC. labor unionsD. all of the above2. A procedural element of accounting is ( )A. planningB. bookkeepingC. controlD. auditing3. Which of the following describe accounting? ( )A. Is the language of businessB. Is an information systemC. Is an end rather than a means to an endD. Useful for decision making4. An accounting process includes all of the following steps except ( )A. analyzingB. planningC. classifyingD. summarizing5. GAAP is very important to ( )A. managersB. auditorsC. investorsD. accountants6. Accounting is an information system that ( )A. processes information into reportsB. measures business activitiesC. communicates findings to decision-makersD. all of the above7. Purposes of an accounting system include all of the following except ( )A. interpret and record the efforts of business transactionsB. classify the effects of transactions to facilitate the preparation of reportsC. summarize and communicate information to decision makersD. dictate the specific types of business transactions that the enterprise may engage in8. ( ) has the assumption that the business will continue in operation.A. objectivity principleB. accounting entityC. continuing concernD. accounting periods9. All goods and service purchased are recorded at acquisition cost in order to meet the requirement of ( )A. cost principleB. objectivity principleC. time period assumptionD. continuing concern concept10. ( ) implies the stability of money such as U.S. dollarA. monetary measurementB. accounting entityC. cost principleD. objectivity principle11. Under ( ), the accountants must consider the relative importance of any event.A. continuing concernB. objectivity principleC. materiality principleD. cost principle12. Suppose a Target store has cash of $ 50000, receivables of $ 60000, and furniture and fixture totaling $ 200000. The store owes $80000 on account and has a $100000 note payable. How much is the store’s owner equity? ( )A. $ 20000B. $ 310000C. $ 180000D. $ 13000013. Carolina Corporation begins the year with retained earnings of $ 150000. During the year, the corporation earns $ 45000 and declares dividends of $ 14000. Carolina should report ending retained earnings of ( )A. $ 150000B. $ 181000C. $ 125000D. $ 195000E. $ 20900014. Portions of Home Company’s balance sheet were damaged by spilled coffee. Using your knowledge of balance sheet relationships, calculate the ending Capital Stock account balance.The balance in the Capital Stock account is ( )Home CompanyBalance Sheet at December 31, 2005Assets LiabilitiesCash $ 40000 Accounts Payable $ 60000Inventory $ 100000 Capital Stock ?Investments $ 100000 Retained Earning $ 80000$ 240000 $ ?A. $ 80000B. $ 100000C. $ 120000D. $ 150000E. $ 18000015. A Target store paid $800 for supplies and purchased additional supplies on account for $ 250. The store paid $ 300 of the accounts payable. What is the balance in the supplies account? ( )A. $ 500B. $ 750C. $ 1050D. $ 1350填空题重点1.The left side of an account is used to record______________.2.The accounting equation is: ___________=__________+___________.3.“Dr.” stands for _________, while “Cr.” is the abbreviation for__________.4.Liabilities are_______ of a business..5.The account of ___________used to show what the business owes the bank.6.Borrowing cash from a bank does not belong to________; it simply belongs to liability.7.Decreases in assets are entered on the ________side of the account.8.The term_________generally means a decrease in assets or an increase in liabilities in orderto earn more revenue.9.If total expense of the period exceeds total revenue, the result is called_________.10.__________,______________and__________are called permanent accounts because theywill have ongoing balances from one accounting period to the next.专业词汇重点1.asset_资产_____ 2 owner’s equity _所有者权益3.chart of accounts _会计科目表_4.T account __丁字账户__5 double-entry account _复式账户_6 cash-basis __现金收付制_______7 purchases on account _赊购____ 8 accounts payable _应付账款______9 posting_过账_________ 10net income __净收益_11 借方___________ 12 贷方_ ________13 收入___________ 14 费用__________15 负债___________翻译重点1、Under the going concern or continuity concept, accountants assume that the business will continue operating for the foreseeable future.在持续经营假设下，会计人员假定企业在可以预见的将来持续经营。
会计专业外文资料及翻译
外文资料Why credit risk occur? And how to deal with it? Adverse selection in loan markets occurs because bad credit risks(those most likely to default on their loans) are the ones who usually line up for loans ; in other words, those who are most likely to produce an adverse outcome are the most likely to be selected. Borrowers with very risky investment projects have much to gain if their projects are successful; and so they are the most eager to obtain loans. Clearly ，however, they are the least desirable borrowers because of the greater possibility that they will be unable to pay back their loans.Moral hazard exists in loan markers because borrowers may have incentives to engage in activities that are undesirable from the lender’s point of view. In suc h situations, it is more likely that the lender will be subjected to the hazard of default. Once borrowers have obtained a loan, they are more likely to invest in high-risk investment projects-projects that pay high returns to the borrowers if successful. The high risk, however, makes it less likely that they will be able to pay the loan back.To be profitable, financial institutions must overcome the adverse selection and moral hazard problems that make loan defaults more likely. The attempts of financial institutions to solve these problems help explain a number of principles for managing credit risk: screening and monitoring, establishment of long-term customer relationships, loan commitments, collateral, compensating balance requirement, and credit rationing.Screening and monitoringAsymmetric information is present in loan markets because lenders have less information about the investment opportunities and activities of borrowers than borrowers do. This situation leads to two information-producing activities by banks and other financial institutions, screening and monitoring. Indeed , Walter Wriston, a former head of Citicorp, the largest bank corporation in the United States, was often quoted as stating that the business of banking is the production of information.Screening . Adverse selection in loan markets requires that lenders screen out the bad credit risks from the good ones so that loans are profitable to them. To accomplish effective screening, lenders must collect reliable information from prospective borrowers. Effective screening and information collection together form an important principle of credit risk management.Specialization in lending. One puzzling feature of bank lending is that a bank often specializes in lending to local firms or to firms in particular industries, such as energy. In one sense, this behavior seems surprising because it means that the bank is not diversifying its portfolio of loans and thus is exposing itself to more risk. But from another perspective such specialization makes perfect sense. The adverse selection problem requires that the bank screen out bad credit risks. It is easier for the bank to collect information about local firms and determine their creditworthiness than to collect comparable information on firms that re far away. Similarly, by concentrating its lending on firms in specific industries, the bank becomes more knowledgeable about these industries and is therefore better able to predict which firms will be able to make timely payments on their debt.Monitoring and Enforcement of Restrictive Covenants. Once a loan has been made, the borrower has an incentive to engage in risky activities that make it less likely that the loan will be paid off. To reduce this moral hazard, financial institutions must adhere to the principle for managing credit risk that a lender should write provisions (restrictive covenants) into loan contracts that restrict borrowers from engaging in risky activities. By monitoring borrowers’ activities to see whether they are complying with the restrictive covenants and by enforcing the covenants if they are not, lenders can make sure that borrowers are not taking risks at their expense. The need for banks and other financial institutions to engage in screening and monitoring explains why they spend so much money on auditing and information-collecting activities.Long-term customer relationshipsAn additional way for banks and other financial institutions to obtain information about their borrowers is through long-term customer relationships, another important principle of credit risk management.If a prospective borrower has had a checking or savings account or other loans with a band over a long period of time, a loan officer can look at past activity on the accounts and learn quite a bit about the borrower. The balances in the checking and savings accounts tell the banker how liquid the potential borrower is and at what time of year the borrower has a strong need for cash. A review of the checks the borrower has written reveals the borrower’s suppliers. If the borrower has borrowed previously from the bank, the bank has record of the loan payments. Thus long-term customer relationships reduce the costs of information collection and make it easier to screen out bad credit risks.The need for monitoring by lenders adds to the importance of long-term customer relationships. If the borrower has borrowed from the bank before, the bank has already established procedures for monitoring that customer. Therefore, the costs of monitoring long-term customers are lower than those for new customers.Long-term relationships benefit the customers as well as the bank. A firm with a previous relationship will find it easier to obtain a loan at a low interest rte because the bank has an easier time determining if the prospective borrower is good credit risk and incurs fewer costs in monitoring the borrower.A long-term customer relationship has another advantage for the bank. No bank can think of every contingency when it writes a restrictive covenant into a loan contract; there will always be risky borrower activities that are not ruled out. However, what if a borrower wants to preserve a ling-term relationship with a bank because it will be easier to get future loans at low interest rates? The borrower then has the incentive to avoid risky activities that would upset the bank, even if restrictions on these risky activities are not specified in the loan contract. Indeed, if a bank doesn’t violating any restrictive covenants, it has some power to discourage the borrower from such activity: the bank can threaten not to let the borrower have new loans in the future. Long-term customer relationships therefore enable banks to deal with even unanticipated moral hazard contingencies.The advantages of establishing long-term customer relationships suggest that closer ties between corporations and banks might be beneficial to both. One way to create these ties is for banks to hold equity stakes in companies they lend to and for banks to have embers on the boards of directors of these companies.Loan commitmentsBanks also create long-term relationships and gather information by issuing loan commitment to commercial customers. A loan commitments a bank’s commitment (for a specified future period of time) to provide a firm with loans up to a given a mount at an interest rate that is tied to some market interest rate. The majority of commercial and industrial loans are made under the loan commitment arrangement. The advantage for the firm is that it has a source of credit when it needs it. The advantage for the bank is that the loan commitment promotes a long-term relationship, which in turn facilitates information collection. In addition, provisions in the loan commitment agreement require that the firm continually supply the bank with information about the firm’s income, asset and liability position, business activities,and so on. A loan commitment arrangement is a powerful method for reducing the bank’s costs for screening and information collection.<<China City Commercial Bank Report,2008>>tells us: China’s city commercial banks, as the last institutions emerging in China’s commercial banking system, were founded in 1995 through shareholding reform of the former urban credit cooperatives. They are regarded as “the third echelon” in China’s banking system.In 2007, China accelerated the pace of initial public offerings of its city commercial banks. On July 19th 2007, Bank of Nanjing went public in Shanghai Stock Exchange, becoming the first urban commercial bank stock in Shanghai Stock Exchange. Bank of Nanjing with a registered capital of CNY1.207 billion is the third urban commercial bank that has set up branches in other cities, after the Bank of Beijing and Bank of Shanghai. Besides Bank of Nanjing, Bank of Ningbo also had its IPO on the same day in the Shenzhen Stock Exchange.Bank of Beijing (601169) had its IPO in the Shanghai Stock Exchange on Sep. 19th 2007. The Bank of Beijing opened at 23 yuan per share in its market debut, up 84% from its IPO prices of 12.5 yuan. The bank issued 1.2 billion A shares in all, among which, 900 million shares were issued on-line. The bank’s shares were chased by the market and a total of CNY1.9 trillion was frozen for subscription.Furthermore, Bank of Hangzhou, Bank of Chongqing, and Bank of Tianjin have all expressed their intention to go public clearly. It is inevitable that more China’s urban commercial banks will be listed on the stock market in 2008.China Banking Regulatory Commission requires that domestic city commercial banks should be of a basic rudiment of a modern financial company in 2008. The basic rudiment should cover the following seven aspects: firstly, non-performing loan should remain at about 5%; secondly, capital adequacy ratio should be above 8%; thirdly, NPL provision coverage rate should reach 100%; fourthly, profit shouldcontinue to grow; fifthly, all information should be fully disclosed; sixthly, the ability to prevent market risk and operational risk should be further enhanced; seventhly, operation features, operation mechanism, corporate management, corporate culture and quality of employees should also be further improved. All city commercial banks have made great efforts to meet the above requirements and their efforts are finally paid off, according to our in-depth analysis in this report on operation conditions and performance of 75 city commercial banks in China.中文译文信用风险的成因及该如何应对？在信贷市场上所以发生逆向选择问题，是因为高信贷风险者（那些最有可能在贷款上违约的人们）常常就是那些排着队申请贷款的人。
会计英语翻译
A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。
会计面试题英文翻译及答案
会计面试题英文翻译及答案Accounting Interview Questions and Answers1. What is the primary role of an accountant in a business setting?Answer: The primary role of an accountant is to manage and interpret financial transactions, ensuring that all financial records are accurate and in compliance with relevant laws and regulations. They also play a crucial part in financial planning, forecasting, and advising on financial matters to support business decisions.2. How do you handle discrepancies in financial records?Answer: When discrepancies are found in financial records, I first verify the accuracy of the data by checking the source documents and the entries. If the error is identified, I correct it in the system and document the correction process.I also analyze the cause of the discrepancy to preventsimilar issues in the future.3. What are the key financial statements, and what do they represent?Answer: The key financial statements include the Balance Sheet, Income Statement, Cash Flow Statement, and Statementof Changes in Equity. The Balance Sheet represents the company's financial position at a specific point in time, showing assets, liabilities, and equity. The Income Statement, also known as the Profit and Loss Statement, shows the company's revenues and expenses over a period, resulting inthe net profit or loss. The Cash Flow Statement illustratesthe inflows and outflows of cash, while the Statement of Changes in Equity details the changes in the equity accounts during the period.4. How do you ensure compliance with GAAP (Generally Accepted Accounting Principles)?Answer: To ensure compliance with GAAP, I stay updated withthe latest accounting standards and regulations. I applythese principles consistently in preparing financial statements and maintain proper documentation for all transactions. Additionally, I collaborate with auditors and other financial professionals to review and validate the accuracy and compliance of financial reporting.5. Can you explain the difference between accrual and cashbasis accounting?Answer: Accrual basis accounting records revenues and expenses when they are earned or incurred, regardless of when cash is received or paid. This method provides a more comprehensive picture of a company's financial performance over a period. On the other hand, cash basis accounting records transactions only when cash is exchanged, which can result in a less accurate reflection of the business's financial health, especially for businesses with significant credit sales or purchases.6. What is your experience with budgeting and financial forecasting?Answer: I have extensive experience in creating and managing budgets, as well as conducting financial forecasting. I use historical data, market trends, and business plans to project future financial performance. This process helps in strategic planning and decision-making, ensuring that the company is on track to meet its financial goals.7. How do you approach the task of auditing a company's financial records?Answer: When auditing a company's financial records, I start by understanding the company's operations and financialsystems. I then review the financial statements and underlying transactions to ensure they are accurate and comply with GAAP. I also look for any signs of fraud or errors and recommend corrective actions if necessary.8. What software and tools are you familiar with for accounting purposes?Answer: I am proficient in various accounting software and tools such as QuickBooks, Xero, SAP, and Microsoft Excel. These tools help in streamlining the accounting process, from recording transactions to generating financial reports.9. Can you describe a challenging situation you faced in your accounting career and how you resolved it?Answer: One challenging situation I encountered was identifying and correcting a complex error in a large set of financial records. I resolved it by working closely with the team, meticulously reviewing the data, and implementing a systematic approach to trace and correct the error. This experience reinforced the importance of attention to detail and effective communication in resolving accounting issues.10. How do you stay current with the latest accounting trendsand regulations?Answer: I stay current by participating in professional development courses, attending industry conferences, and being an active member of accounting associations. I also regularly read industry publications and follow updates from regulatory bodies to ensure my knowledge and practices are up to date.Conclusion:In conclusion, accounting is a dynamic field that requires continuous learning and adaptation to new regulations and technologies. As an accounting professional, I am committed to maintaining the highest standards of accuracy, compliance, and ethical practice to support the financial health of the organizations I work with.。
英语会计科目(标准翻译)
1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V A T paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables夏☆雨4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)夏☆雨4 营业收入operating revenue 41 销货收入sales revenue 411 销货收入sales revenue 4111 销货收入sales revenue 4112 分期付款销货收入installment sales revenue 417 销货退回sales return 4171 销货退回sales return 419 销货折让sales allowances 4191 销货折让sales discounts and allowances 46 劳务收入service revenue 461 劳务收入service revenue 4611 劳务收入service revenue 47 业务收入agency revenue 471 业务收入agency revenue 4711 业务收入agency revenue 48 其它营业收入other operating revenue 488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs 51 销货成本cost of goods sold 511 销货成本cost of goods sold 5111 销货成本cost of goods sold 5112 分期付款销货成本installment cost of goods sold 512 进货purchases 5121 进货purchases 5122 进货费用purchase expenses 5123 进货退出purchase returns 5124 进货折让charges on purchased merchandise 513 进料materials purchased 5131 进料material purchased 5132 进料费用charges on purchased material 5133 进料退出material purchase returns 5134 进料折让material purchase allowances 514 直接人工direct labor 5141 直接人工direct labor 515~518 制造费用manufacturing overhead 5151 间接人工indirect labor 5152 租金支出rent expense, rent 5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses) 5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses 5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense) 5163 加工费manufacturing overhead - outsourced 5166 税捐taxes 5168 折旧depreciation expense 5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses) 5173 职工福利employee benefits/welfare 5176 训练费training (expense) 5177 间接材料indirect materials 5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs 561 劳务成本service costs 5611 劳务成本service costs 57 业务成本gency costs 571 业务成本agency costs 5711 业务成本agency costs 58 其它营业成本other operating costs 588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses 61 推销费用selling expenses 615~618 推销费用selling expenses 6151 薪资支出payroll expense 6152 租金支出rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses) 6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense) 6164 交际费entertainment (expense) 6165 捐赠donation (expense) 6166 税捐taxes 6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense 6169 各项耗竭及摊提various amortization 6172 伙食费meal (expenses) 6173 职工福利employee benefits/welfare 6175 佣金支出commission (expense) 6176 训练费training (expense) 6188 其它推销费用other selling expenses 62 管理及总务费用general & administrative expenses 625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense 6252 租金支出rent expense, rent 6253 文具用品office supplies 6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses) 6257 修缮费repair(s) and maintenance (expense) 6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities (expense) 6262 保险费insurance (expense) 6264 交际费entertainment (expense) 6265 捐赠donation (expense) 6266 税捐taxes 6267 呆帐损失loss on uncollectible accounts 6268 折旧depreciation expense a 6269 各项耗竭及摊提various amortization 6271 外销损失loss on export sales 6272 伙食费meal (expenses) 6273 职工福利employee benefits/welfare 6274 研究发展费用research and development expense 6275 佣金支出commission (expense) 6276 训练费training (expense) 6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses 635~638 研究发展费用research and development expenses 6351 薪资支出payroll expense 6352 租金支出rent expense, rent 6353 文具用品office supplies 6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费postage (expenses) 6357 修缮费repair(s) and maintenance (expense) 6361 水电瓦斯费utilities (expense) 6362 保险费insurance (expense) 6364 交际费entertainment (expense) 6366 税捐taxes 6368 折旧depreciation expense 6369 各项耗竭及摊提various amortization 6372 伙食费meal (expenses) 6373 职工福利employee benefits/welfare 6376 训练费training (expense) 6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益。
会计专业英语
✓Long-term Borrowings ✓Bonds Payable
Difference Between Liability and Debt
• Liability
♠ Liabilities 是liability 的复数形式。它的意思是法律 上的责任、义务。如 liability for an accident （肇事 的责任）；liability to pay taxes （纳税的义务）。 只有其为复数形式 liabilities 时才表示负债、债务 的意思。例如：负债是指将来需用货币或服务偿 还的债务或履行的义务还有就是欠外部的数额， 如应付票据、应付帐款、应付债券。
Unit 2 Recording Business Transaction
企业交易记录
2.0 Accounting Theory 2.1 Types of Business Entities 2.2 The Accounting Equation 2.3 Double Entry Bookkeeping
Accounting Assumption
• The monetary assumption
Accounting measurement shall be based on unit of currency.
The Elements of Financial Statement
• The basic elements include:
✓Prepayments ✓Accounts Receivable ✓Interests Receivable ✓Notes Receivable ✓Other Receivables ✓Raw Materials ✓Finished Goods ✓Low Value Consumables
会计专业英语复习单词和句子翻译
Lession 1Information system 信息系统Modern business 现代企业Financinal position 财务状况Financial data 财务数据Financial strength 财务实力Financial report 财务报告Accounting process 会计过程，会计处理方法Financial accounting 财务会计Decision making 决策Managerial accounting 管理会计Financial executives 财务经理Performance report 业绩报告Cost-benefit data 成本-效益数据Cost accounting 成本会计T ax accounting 税务会计Budgetary accounting 预算会计Governmental and not-for-profit accounting 政府及非营利组织会计Human resources accounting 人力资源会计Environmental accounting 环境会计Social accounting 社会会计International accounting 国际会计T ax returns 纳税申报单Lesson 2Financial statement (report) 财务报表（报告）Balance sheet 平衡表，资产负债表Income statement 收益表，损益表Statement of cash flows 现金流量表Owners’equity 业主权益At a glance 一瞥Accounting equation 会计等式，会计平衡式，会计方程式Current asset 流动资产Long-term asset 长期资产Normal operating cycle 正常经营周期Other than 除……外，处了Marketable securities 上市证券，有价证券Accounts receivable 应收帐款Prepaid insurance 预付保险费Supplies on hand 在用物料Fixed assets 固定资产Rather than 而不是Plant and equipment 厂场设备Depreciable asset 应折旧资产Original cost 原始成本Store fixtures 店面装置Accumulated depreciation 累计折旧，累积折旧Book value 账面价值Intangible asset 无形资产Lession3Current liability 流动负债Notes payable 应付票据Accrued salaries payable 应付账款Accured salaries payable 应计未付薪金Income tax payable 应付所得税Property tax payable 应付财产税Mortgage payable 应付抵押借款Bonds payable 应付债券，应付公司券Sole proprietorship 独资State corporation law 州公司法（美国）Capital stock 股本Retained earnings 留存收益，保留盈利Legal restrictions 法律约束Undistributed earnings 未分配收益，未分配盈利Engage in 参与Board of directors 董事会Divedend payable 应付股利Lesson4Merchandising company 商业公司Net income 净收益Net loss 净损失Operating results 经营成果Cost of goods sold 销售成本，商品销售成本Operating expenses 营业费用，经营费用Sales returns and allowances 销货退回及折让Sales discounts 销货（售）折让Gross sales 销货（售）总额Net sales 销货（售）净额Beginning inventory 期初存货Net purchases 购货净额Ending inventory 期末存货Purchases returns and allowances 购货退还及折让Purchases discounts 购货折扣Transportation in 购货运费Transportation out 销货运费Cost of goods available for sale 可供销售的商品成本Gross profit on sales 销货（售）毛利Selling expenses 销货（售）费用Administrative expenses 管理费用Sales salaries expense 销货（售）人员薪金Advertising expenses 广告费Depreciation expense 折旧费Insurance expense 保险费Rent expense 租赁费，租金Office salaries expense 办事人员薪金Utilities expense 公用事业（水、电、热）费Supplies expense 物料用品费Interest expense 利息收益Interest income 利息费用Relate to 与……有关Financial income and ex pense 财务收益和费用Extraordinary items 非常项目Lession5“two-column”account 两栏式账户Normal balance 正常余额Double-entry bookkeeping system 复式记账法，复式记账系统Source document 原始凭证Check stub 支票存根A set of 一组，一套Records of original entry 原始记录簿Chart of accounts 账户一览表，会计科目表Income summary 收益汇总，损益汇总Control account 控制账户，统驭账户，统制账户Subsidiary ledger 辅助分类账，明细分类账Perpetual inventory system 永续盘存制Lession 6Special journal 特种日记账General journal 普通日记账In consrast to 与此对比，与此相反In addition to 除。
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。
会计科目英语翻译
一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 had debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss二、负债类 debt group74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities三、共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project四、所有者权益类115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock五、成本类122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入 main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整 prior year profit and loss adjustment。
高端会计人才财经英语考试题及答案
高端会计人才财经英语考试题及答案I.Words and terms（20%）1.bankruptcy2.financial performance3.debitpound entry5.accrual accounting6.gross proceeds7.marketable securities8.operating expenses9.cash flow10.store credit11.预付费用12.累计折旧13.试算平衡14.资产负债表15.业主提款账户16.坏账准备账户17.贴现利息18.会计循环19.股息20.日记账IT Fill in the blanks with proper words.(20%)1、Accounting profession is sorteinto ,government accounting and .2. , , ,managementaccounting and the three basic forms of businessactivities.3. is considered as the heart of modern accounting.4. Basically, the T account has three parts: , the debit and5. Each source document should include at least three parts: the date, the and6. After the transactions have been entered in the journal, they must be transferred to theand this process is called7. The first step of the closing entries is the accounts are closed by transferring their balances to theaccount.8. At the beginning of accounting period, the investment cost of marketable securities includes, taxes, and9. The accounts that can't be collected are calledorIⅡⅢ. Write T(true) before the statements which aretrue and(F) which are false.(5%)1.() The profits and losses in a partnership must be allocated equally by the partners.2.() The total of the debits equals the total of the credits means there is not any error in the process of recording and calculating.3.() The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period.4.() The collection of the credit sales will increase the balance of Accounts Receivable.5.() The company can discount the promissory note to the bank or other financial units when it needs cash.V. Translate the following sentences (15%)1. Bookkeeping is the day-to-day record-keeping involved in the process of accounting.2. The journal records transactions day by day and shows an explanation of each transaction.3. If the prepaid expenses are not adjusted at the end of accounting period, the assets will be exaggerated and the expenses will be understated.4. Income statement is used to track revenues and expenses so that you can determine the operating performance of the business over a period of time.5. While profit is the amount of money you expect to make over a given period of time, cash is what you must have to keep your business running.VI. Calculation (10%)1. At the beginning of the year, Kevin Young company 's assets were 220,000, and its owners equity was S 123,000. During the year, assets increased S60,000, and theliabilities decreased S 10,000. What was the owner's equity at the end of the year?2.A sale is made on August 1 for S 400, terms2/10,n/30, on which a sales return of S 100 is granted on August 6. What is the dollar amount received for payment in full on August 9.VIl. Make entries(15%)Tom Vega, after receiving his degree in computer science, began his own business called A StarSystem Company. He completed the following transactions soon after starting the business. Make entries to record thesetransactions using the following account titles: Cash, Accounts Receivable, Prepaid Rent, Computer Supplies, Minicomputer, System Library, Accounts Payable, Service Revenue, Expense, Tom Vega, Capital and Tom Vega, Withdrawals.1. Tom began his business with a $10,000 cash investment, and a system library, which cost $920.2. Paid two months' rent for an office. Rent is $360 per month.3. Purchased a minicomputer for S4,500 in cash.4. Purchased computer supplies on credit,$620.5. Collected revenue from a client,$730.6. Billed a client S450 upon completion of a short project.7. Paid expenses of S230.8. Received S450 from the client billed previously.9. Withdrew S210 in cash for personal expense.10. Paid S620 of amount owed in transaction 4.会计英语B答案I.Words and terms1.破产2.财务业绩3.借方4.复合分录5.权责发生制会计6.毛利润7.有价证券8.营业费用9.现金流10.赊账11.Prepaid Expense 12.Accumulated Depreciation 13.trial balance 14.balance sheet 15.Withdrawals Account16.Allowance for Uncollectible Accounts 17.discount18.accounting cycle 19.dividend 20.journal评分标准：共计20分，每题1分。
会计相关科目 英语翻译
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents 1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable 1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing 1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by 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 reserves 1501 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 depreciation 1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation 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 fabricate1603 在建工程Construction-in-process 安装工程Erection works在安装设备Erectingequipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project 1605 在建工程减值准备Construction-in-process depreciation 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 income191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing 2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism 2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT '21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额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 year2331 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Capital3101 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 welfarefund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits 3141 利润分配Profit distribution'314101 其他转入Other chengeover in '314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture 4105 制造费用Manufacturing overhead 材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费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Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operatingrevenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax 其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income 长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue 5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income 现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales 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 value 5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses 职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost 5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss 债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision forshort-term investment 长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill 无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government 其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess 应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities 应交税金-所得税Tax payable - income tax 应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable -consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金Profit appropriation - statutory welfare reserve 利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit 利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses 营业外支出Non-operating expenses所得税Income tax。
会计专业英语 中英文对照 翻译
Uniform Customs and Practice for Documentary CreditsArticle 1 Application of UCPThe Uniform Customs and Practice for Documentary Credits, 2007 Revision, ICC Publication no. 600 (“UCP”) are rules that apply to any documentary credit (“credit”) (including, to the extent to which they may be applicable, any standby letter of credit) when the text of the credit expressly indicates that it is subject to these rules. They are binding on all parties thereto unless expressly modified or excluded by the credit.Article 2 DefinitionsFor the purpose of these rules: Advising bank means the bank that advises the credit at the request of the issuing bank. Applicant means the party on whose request the credit is issued. Banking day means a day on which a bank is regularly open at the place at which an act subject to these rules is to be performed. Beneficiary means the party in whose favor a credit is issued. Complying presentation means a presentation that is in accordance with the terms and conditions of the credit, the applicable provisions of these rules and international standard banking practice. Confirmation means a definite undertaking of the confirming bank, in addition to that of the issuing bank, to honor or negotiate a complying presentation. Confirming bank means the bank that adds its confirmation to a credit upon the issuing bank’s authorization or request. Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation.Honor means:a. to pay at sight if the credit is available by sight payment.b. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment.c. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance.Issuing bank means the bank that issues a credit at the request of an applicant or on its own behalf. Negotiation means the purchase by the nominated bank of drafts (drawn on a bank other than the nominated bank) and/or documents under a complying presentation, by advancing or agreeing to advance funds to the beneficiary on or before the banking day on which reimbursement is due to(to be paid the nominated bank. Nominated bank means the bank with which the credit is available or any bank in the case of a credit available with any bank. Presentation means either the delivery of documents under a credit to the issuing bank or nominated bank or the documents so delivered. Presenter means a beneficiary, bank or other party that makes a presentation.Article 3 Credits v. ContractsA. Credits, by their nature, are separate transactions from the sales or other contract(s) on which they may be based and banks are in no way concerned with or bound by such contract(s), even if any reference whatsoever to such contract(s) is included in the Credit. Consequently, the undertaking of a bank to pay, accept and pay Draft(s) or negotiate and/or to fulfill any other obligation under the Credit, is not subject to claims or defenses by the Applicant resulting from his relationships with the Issuing Bank or the Beneficiary.B. A Beneficiary can in no case avail himself of the contractual relationships existing between the banks or between the Applicant and the Issuing Bank.Article 4 Instructions to Issue/Amend CreditsA. Instructions for the issuance of a Credit, the Credit itself, instructions for an amendment thereto, and the amendment itself, must be complete and precise.In order to guard against confusion and misunderstanding, banks should discourage any attempt: i. to include excessive detail in the Credit or in any amendment thereto;ii. to give instructions to issue, advise or confirm a Credit by reference to a Credit previously issued (similar Credit) where such previous Credit has been subject to accepted amendment(s), and/or unaccepted amendment(s).B. All instructions for the issuance of a Credit and the Credit itself and, where applicable, all instructions for an amendment thereto and the amendment itself, must state precisely the document(s) against which payment, acceptance or negotiation is to be made.Article 5 Revocable v. Irrevocable CreditsA. A Credit may be eitheri. revocable,orii. Irrevocable.B. the Credit, therefore, should clearly indicate whether it is revocable or irrevocable.C. In the absence of such indication the Credit shall be deemed to be irrevocable.Article 6 Advising Bank's LiabilityA. A Credit may be advised to a Beneficiary through another bank (the "Advising Bank") without engagement on the part of the Advising Bank, but that bank, if it elects to advise the Credit, shall take reasonable care to check the apparent authenticity of the Credit which it advises. If the bank elects not to advise the Credit, it must so inform the Issuing Bank without delay.B. If the Advising Bank cannot establish such apparent authenticity it must inform, without delay, the bank from which the instructions appear to have been received that it has been unable to establish the authenticity of the Credit and if it elects nonetheless to advise the Credit it must inform the Beneficiary that it has not been able to establish the authenticity of the Credit.Article 7 Revocation of a CreditA. A revocable Credit may be amended or canceled by the Issuing Bank at any moment and without prior notice to the Beneficiary.B. However, the Issuing Bank must:i. reimburse another bank with which a revocable Credit has been made available for sight payment, acceptance or negotiation for any payment, acceptance or negotiation made by such bank prior to receipt by it of notice of amendment or cancellation, against documents which appear on their face to be in compliance with the terms and conditions of the Credit;ii. Reimburse another bank with which a revocable Credit has been made available for deferred payment, if such a bank has, prior to receipt by it of notice of amendment or cancellation, taken up documents which appear on their face to be in compliance with the terms and conditions of the Credit.Article 8 Liability of Issuing and Confirming BanksA. An irrevocable Credit constitutes a definite undertaking of the Issuing Bank, provided that the stipulated documents are presented to the Nominated Bank or to the Issuing Bank and that the terms and conditions of the Credit are complied with:i. if the Credit provides for sight payment to pay at sight;ii. if the Credit provides for deferred payment to pay on the maturity date(s) determinable in accordance with the stipulations of the Credit; iii. if the Credit provides for acceptance;a. by the Issuing Bank to accept Draft(s) drawn by the Beneficiary on the Issuing Bank and pay them at maturity,orb. by another drawer bank to accept and pay at maturity Draft(s) drawn by the Beneficiary on the Issuing Bank in the event the drawer bank stipulated in the Credit does not accept Draft(s) drawn on it, or to pay Drafts(s) accepted but not paid by such drawer bank at maturity;iv. If the Credit provides for negotiation to pay without recourse to drawers and/or bona fide holders, Draft(s) drawn by the Beneficiary and/or document(s) presented under the Credit. A Credit should not be issued available by Draft(s) on the Applicant. If the Credit nevertheless calls for Draft(s) on the Applicant, banks will consider such Draft(s) as an additional document(s).B. A confirmation of an irrevocable Credit by another bank (the "Confirming Bank") upon the authorization or request of the Issuing Bank, constitutes a definite undertaking of the Confirming Bank, in addition to that of the issuing Bank, provided that the stipulated documents are presented to the Confirming Bank or to any other Nominated Bank and that the terms and conditions of the Credit are complied with:i. If the Credit provides for sight payment to pay at sight;ii. if the Credit provides for deferred payment to pay on the maturity date(s) determinable in accordance with the stipulations of the Credit;iii. if the Credit provides for acceptance:a. by the Confirming Bank to accept Draft(s) drawn by the Beneficiary on the Confirming Bank and pay them at maturity,orb. by another drawer bank to accept and pay at maturity Draft(s) drawn by the Beneficiary on the Confirming Bank, in the event the drawer bank stipulated in the Credit does not accept Draft(s) drawn on it, or to pay Draft(s) accepted but not paid by such drawer bank at maturity;iv. if the Credit provides for negotiation to negotiate without recourse to drawers and/or bona fide holders, Draft(s) drawn by the Beneficiary and/or document(s) presented under the Credit. A Credit should not be issued available by Draft(s) on the Applicant. If the Credit nevertheless calls for Draft(s) on the Applicant, banks will consider such Draft(s) as an additional document(s).C. i. If another bank is authorized or requested by the Issuing Bank to add its confirmation to a Credit but is not prepared to do so, it must so inform the Issuing Bank without delay.ii. Unless the Issuing Bank specifies otherwise in its authorization or request to add confirmation, the Advising Bank may advise the Credit to the Beneficiary without adding its confirmation.D. i. except as otherwise provided by Article 48, an irrevocable Credit can neither be amended nor canceled without the agreement of the Issuing Bank, the Confirming Bank, if any, and the Beneficiary.ii. The Issuing Bank shall be irrevocably bound by an amendment(s) issued by it from the time ofthe issuance of such amendment(s). A Confirming Bank may extend its confirmation to an amendment and shall be irrevocably bound as of the time of its advice of the amendment. A Confirming Bank may, however, choose to advise an amendment to the Beneficiary without extending its confirmation and if so, must inform the Issuing Bank and the Beneficiary without delay.iii. The terms of the original Credit (or a Credit incorporating previously accepted amendment(s)) will remain in force for the Beneficiary until the Beneficiary communicates his acceptance of the amendment to the bank that advised such amendment. The Beneficiary should give notification of acceptance or rejection of amendment(s). If the Beneficiary fails to give such notification, the tender of documents to the Nominated Bank or Issuing Bank, that conform to the Credit and to not yet accepted amendment(s), will be deemed to be notification of acceptance by the Beneficiary of such amendment(s) and as of that moment the Credit will be amended.iv. Partial acceptance of amendments contained in one and the same advice of amendment is not allowed and consequently will not be given any effect.Article 9 Teletransmitted and Pre Advised CreditA. i. When an Issuing Bank instructs an Advising Bank by an authenticated teletransmission to advise a Credit or an amendment to a Credit, the teletransmission will be deemed to be the operative Credit instrument or the operative amendment, and no mail confirmation should be sent. Should a mail confirmation nevertheless be sent, it will have no effect and the Advising Bank will have no obligation to check such mail confirmation against the operative Credit instrument or the operative amendment received by teletransmission.ii. If the teletransmission states "full details to follow" (or words of similar effect) or states that the mail confirmation is to be the operative Credit instrument or the operative amendment, then the teletransmission will not be deemed to be the operative Credit instrument or the operative amendment. The Issuing Bank must forward the operative Credit instrument or the operative amendment to such Advising Bank without delay.B. If a bank uses the services of an Advising Bank to have the Credit advised to the Beneficiary, it must also use the services of the same bank for advising an amendment(s).C. A preliminary advice of the issuance or amendment of an irrevocable Credit (pre advice), shall only be given by an Issuing Bank if such bank is prepared to issue the operative Credit instrument or the operative amendment thereto. Unless otherwise stated in such preliminary advice by the Issuing Bank, an Issuing Bank having given such pre advice shall be irrevocably committed to issue or amend the Credit, in terms not inconsistent with the pre advice, without delay.Article 10 Incomplete or Unclear InstructionsIf incomplete or unclear instructions are received to advise, confirm or amend a Credit, the bank requested to act on such instructions may give preliminary notification to the Beneficiary for information only and without responsibility. This preliminary notification should state clearly that the notification is provided for information only and without the responsibility of the Advising Bank. In any event, the Advising Bank must inform the Issuing Bank of the action taken and request it to provide the necessary information.The Issuing Bank must provide the necessary information without delay. The Credit will be advised, confirmed or amended, only when complete and clear instructions have been receivedand if the Advising Bank is then prepared to act on the instructions.跟单信用证统一惯例第一条UCP的适用范围《跟单信用证统一惯例——2007年修订本，国际商会第600号出版物》（简称“UCP”）乃一套规则，适用于所有的其文本中明确表明受本惯例约束的跟单信用证（下称信用证）（在其可适用的范围内，包括备用信用证。
会计专业英语翻译
结转股息红利账户
留存收益 5,000
红利 5,000
注意：一旦结转过程完成 附带留存收益账户才是资产负债表利润表和股息红利账户及结转为零，为了公司的下一期的报表。
电子计算机与会计
电子计算机在快速提升公司的能力避免算数错误上给予了公司极大的便利。由于电脑的应用所花费的在日记账和总结成试算平衡帐户已经大大减少了。早期的商业计算机都是二战时期发明的那些科技电脑的后裔，最初把电脑应用于会计中是因为担心成本消耗过高，过去为了了解过高的成本是如何消耗的，字1950年期每三年陈本便被削减至认定估计的一半，这意味着购买相同的计算能力，2001年耗费成本1000美元而在1950年则要耗费131百万美元。另一些注意这些今天早期电脑发展的是为了会计的是可靠的。任何一个人经历了依靠及其的便利的冲击都会感激在1950年的真空管。
有个问题会被问起：倘若电子计算机现在覆盖会计功能的每一个角落，那么为什么商人还要了解接待日记账分类账丁字帐失算平衡呢？问得好！首先，即使电子计算机做最脏最累的工作，从使用鹅毛笔时代到如今会计的实质也没有改变。因此，理解这章的过程仍旧以电子计算机为基础的会计系统有关。总之，有没有电子计算机借贷方的用房丁字帐仍然提供一个有效且广为流传的分析业务的记账方法。短时间内商人们会越来越熟悉账簿语言，例如，为什么现金余额在贷方中或留存收益余额在解放就意味着丈母有问题，需要检查。最后，一个关于账目循环的理解----解析记录更改和准备。给了一个组织如何运用信息运作的并且有利于增加对流动信息的理解。
许多西方的会计人员被雇佣去解释俄罗斯的收入确认，活力伤愈和红利的收入。然而，并不是所有提供的帮助都是受欢迎的，偶然的，来自西方的顾问们是这出售复杂的系统给那些努力想要实行基本权责发生制的国家。正如一位东欧的官员所说：你想教我们如何把橘子榨成橘子汁，可我们需要学习的是怎么把土豆做成汤。是这一位俄罗斯会计更直接的说：会计反映了我们的社会现实。俄罗斯的社会现实就是很复杂的。
会计专业外文翻译--公允价值测量1
外文原文：Fair Value Measurements1 In February 2006 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) published a Memorandum of Understanding reaffirming their commitment to the convergence of US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs) and to their shared objective of developing high quality, common accounting standards for use in the world’s capital markets. The convergence work programme set out in the Memorandum reflects the standard-setting context of the ‘roadmap’ developed by the US Securities and Exchange Commission in consultation with the IASB, FASB and European Commission for the removal of the reconciliation requirement for non-US companies that use IFRSs and are registered in the US. The work programme includes a project on measuring fair value.2 The FASB has recently issued Statement of Financial Accounting Standards No. 157 Fair Value Measurements (SFAS 157), on which work was well advanced before the Memorandum of Understanding was published. SFAS 157 establishes a single definition of fair value together with a framework for measuring fair value for US GAAP. The IASB recognised the need for guidance on measuring fair value in IFRSs and for increased convergence with US GAAP. Consequently, the IASB decided to use the FASB’s standard as the starting point for its deliberations. As the first stage of its project, the IASB is publishing in this discussion paper its preliminary views on the principal issues contained in SFAS 157.3 The IASB plans to hold round-table meetings on this discussion paper in conjunction with the development of an exposure draft. Please indicate in your response to this Invitation to Comment if you are interested in taking part in a round-table meeting. Please note that, because of timing and space constraints, not all of those indicating an interest may be able to take part.4 The IASB will consider responses to this Invitation to Comment and the related round-table discussions in developing an exposure draft of an IFRS on fair value measurement. The exposure draft will be prepared specifically for application to IFRSs. Although provisions of SFAS 157 may be used in the preparation of an exposure draft, they may be reworded or altered to be consistent with other IFRSs and to reflect the decisions of the IASB. The IASB plans to publish an exposure draft by early 2008.5 In November 2005 the IASB published for comment a discussion paper, Measurement Bases for Financial Accounting – Measurement on Initial Recognition, written by the staff of the Canadian Accounting Standards Board. Although that paper contained a discussion of fair value, its primary purpose was to discuss which measurement attributes were appropriate for initial recognition. That paper is part of the ongoing Conceptual Framework project that seeks to establish, among other things, a framework for measurement in financial reporting. Because of the different scope and intent of that paper, it is not discussed in this discussion paper. However, comments on that discussion paper relatingto the measurement of fair value will be considered in the development of the exposure draft of an IFRS on fair value measurement as well as in the Conceptual Framework project. Issue 1. SFAS 157 and fair value measurement guidance in current IFRSs6 IFRSs require some assets, liabilities and equity instruments to be measured at fair value in some circumstances. However, guidance on measuring fair value is dispersed throughout IFRSs and is not always consistent. The IASB believes that establishing a single source of guidance for all fair value measurements required by IFRSs will both simplify IFRSs and improve the quality of fair value information included in financial reports. A concise definition of fair value combined with consistent guidance that applies to all fair value measurements would more clearly communicate the objective of fair value measurement and eliminate the need for constituents to consider guidance dispersed throughout IFRSs.7 The IASB emphasises that the Fair Value Measurements project is not a means of expanding the use of fair value in financial reporting. Rather, the objective of the project is to codify, clarify and simplify existing guidance that is dispersed widely in IFRSs. However, in order to establish a single standard that provides uniform guidance for all fair value measurements required by IFRSs, amendments will need to be made to the existing guidance. As discussed further in Issue 2, the amendments might change how fair value is measured in some standards and how the requirements are interpreted and applied.8 In some IFRSs the IASB (or its predecessor body) consciously included measurement guidance that results in a measurement that is treated as if it were fair value even though the guidance is not consistent with the fair value measurement objective. For example, paragraph B16 of IFRS 3 Business Combinations provides guidance that is inconsistent with the fair value measurement objective for items acquired in a business combination such as tax assets, tax liabilities and net employee benefit assets or liabilities for defined benefit plans. Furthermore, some IFRSs contain measurement reliability criteria. For example, IAS 16 Property, Plant and Equipment permits the revaluation model to be used only if fair value can be measured reliably This project will not change any of that guidance. Rather, that guidance will be considered project by project. However, the IASB plans to use the Fair Value Measurements project to establish guidance where there currently is none, such as in IAS 17 Leases, as well as to eliminate inconsistent guidance that does not clearly articulate a single measurement objective.9 Because SFAS 157 establishes a single source of guidance and a single objective that can be applied to all fair value measurements, the IASB has reached the preliminary view that SFAS 157 is an improvement on the disparate guidance in IFRSs. However, as discussed in more detail below, the IASB has not reached preliminary views on all provisions of SFAS 157.Issue 2. Differences between the definitions of fair value in SFAS 157 and in IFRSs10 Paragraph 5 of SFAS 157 defines fair value as ‘the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.’Bycomparison, fair value is generally defined in IFRSs as ‘the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction’ (withsome slight variations in wording in different standards). Thedefinition in SFAS 157 differs from the definitionin IFRSs in three important ways:(a)The definition in SFAS 157 is explicitly an exit (selling) price. Thedefinition in IFRSs is neither explicitly an exit price nor an entry (buying) price.(b)The definition in SFAS 157 explicitly refers to market participants. The definition in IFRSs refers to knowledgeable, willing parties in an arm’s length transaction.(c)For liabilities, the definition of fair value in SFAS 157 rests on the notion that the liability is transferred (the liability to the counterparty continues; it is not settled with the counterparty). The definition in IFRSs refers to the amount at which a liabilitycould be settled between knowledgeable, willing parties in an arm’s length transaction.11 These differences are discussed in more detail below.Issue 2A. Exit price measurement objective12 The Basis for Conclusions of SFAS 157 includes the following discussion:C26The transaction to sell the asset or transfer the liability is a hypothetical transaction at the measurement date, considered from the perspective of a market participant that holds the asset or owes the liability. Therefore, the objective of a fair value measurement is to determine the price that would be received for the asset or paid to transfer the liability at the measurement date, that is, an exit price. The Board [FASB] concluded that an exit price objective is appropriate because it embodies current expectations about the future inflows associated with the asset and the future outflows associated with the liability from the perspective of market participants. The emphasis on inflows and outflows is consistent with the definitions of assets and liabilities in FASB Concepts Statement No. 6, Elements of Financial INVITATION TO COMMENT Statements. Paragraph25 of Concepts Statement 6 defines assets in terms of future economic benefits (future inflows). Paragraph 35 of Concepts Statement 6 defines liabilities in terms of future sacrifices of economic benefits (future outflows).13 Paragraph 49 of the IASB’s Framework for the Preparation and Presentation of Financial Statements similarly defines assets and liabilities in terms of inflows and outflows of economic benefits. The majority of IASB members believe that a fair value measurement with an exit price objective is consistent with these definitions and is appropriate because it reflects current market-based expectations of flows of economic benefit into or out of the entity.14 Other IASB members agree with this view, but in their view an entry price also reflects current market-based expectations of flows of economic benefit into or out of the entity. Therefore, they suggest replacing the term ‘fair value’ with terms that are more descriptive of the measurement attribute, such as ‘current entry price’ or ‘current exit price’.15 An entry price measurement objective would differ from the exit price objective in SFAS 157 in that it would be defined as the price that would be paid to acquire an asset or received to assume a liability in an orderly transaction between market participants at the measurement date. Some members of the IASB are of the view that an entry price and an exit price would be the same amount in the same market, assuming that transaction costs are excluded. However, an entity might buy an asset or assume a liability in one market and sell that same asset or transfer that same liability (ie without modification or repackaging) in another market. In such circumstances, the exit price in SFAS 157 would be likely to differ from the entry price.16Some fair value measurements required by IFRSs might not be consistent with an exit price measurement objective. In particular, the IASB observes that this might be the case when fair value is required on initial recognition, such as in:(a)IFRS 3,(b)IAS 17 for the initial recognition of assets and liabilities by a lessee under a finance lease, and(c)IAS 39 Financial Instruments: Recognition and Measurement for the initial recognition of some financial assets and financial liabilities.17In developing an exposure draft, the IASB may propose a revised definition of fair value. If so, it will complete a standard-by-standard review of fair value measurements required in IFRSs to assess whether each standard’s intended measurement objective is consistent with the proposed definition. If the IASB concludes that the intended measurement objective in a particular standard is inconsistent with the proposed definition of fair value, either that standard will be excluded from the scope of the exposure draft or the intended measurement objective will be restated using a term other than fair value (such as ‘current entry value’). To assist in its review, the IASB would like to understand how the fair value measurement guidance in IFRSs is currently applied in practice. It therefore requests respondents to identify those fair value measurements in IFRSs for which practice differs from the fair value measurement objective in SFAS 157.Issue 2B. Market participant view18SFAS 157 emphasises that a fair value measurement is a market-basedmeasurement, not an entity-specific measurement. Therefore, a fairvalue measurement should be based on the assumptions that marketparticipants would use in pricing the asset or liability. Furthermore, evenwhen there is limited or no observable market activity, the objective ofthe fair value measurement remains the same: to determine the pricethat would be received to sell an asset or be paid to transfer a liability inan orderly transaction between market participants at the measurementdate, regardless of the entity’s intention or ability to sell the asset ortransfer the liability at that date.19Paragraph 10 of SFAS 157 defines market participants as buyers andsellers in the principal (or most advantageous) market for the asset orliability who are:(a)Independent of the reporting entity; that is, they are not related parties(b)Knowledgeable, having a reasonable understanding about the asset or liability and the transaction based on all available information, including information that might be obtained through due diligence efforts that are usual and customary(c)Able to transact for the asset or liability(d)Willing to transact for the asset or liability; that is, they are motivated but not forced or otherwise compelled to do so.20In comparison, the definition of fair value in IFRSs refers to‘knowledgeable, willing parties in an arm’s length transaction’.Paragraphs 42-44 of IAS 40 Investment Property provide a description of this concept:42The definition of fair value refers to ‘knowledgeable, willing parties’.In this context, ‘knowledgeable’ means that both the willing buyer and the willing seller are reasonably informed about the nature and characteristics of the investment property, its actual and potential uses, and market conditions at the balance sheet date. A willing buyer ismotivated, but not compelled, to buy. This buyer is neither over-eager nor determined to buy at any price. The assumed buyer would not pay a higher price than a market comprising knowledgeable, willing buyers and sellers would require.43A willing seller is neither an over-eager nor a forced seller, prepared to sell at any price, nor one prepared to hold out for a price not considered reasonable in current market conditions. The willing seller is motivated to sell the investment property at market terms for the best price obtainable. The factual circumstances of the actual investment property owner are not a part of this consideration because the willing seller is a hypothetical owner (ega willing seller would not take into account the particular tax circumstances of the actual investment property owner).44The definition of fair value refers to an arm’s length transaction.Anarm’s length transaction is one between parties that do not have a particular or special relationship that makes prices of transactions uncharacteristic of market conditions. The transaction is presumed to be between unrelated parties, each acting independently.21The IASB’s preliminary view is that the market participant view is generally consistent with the concepts of a knowledgeable, willing party in an arm’s length transaction that are currently contained in IFRSs. However, in the IASB’s view, the proposed definition more clearly articulates the market-based fair value measurement objective in IFRSs.中文译文：公允价值测量1 在 2006 年二月，国际会计准则委员会 (IASB) 和美国财务会计标准委员会 (FASB) 公布了再断言他们对美国公认会计原则 (GAAP) 和国际的金融报告标准 (IFRSs) 的集中承诺的一个备忘录和对他们的发展中高级质量的被分享的目的, 公共的为全球的使用资本市场的会计准则。
会计专业英语翻译题
Account 、Accounting 和AccountantAccount 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。
例如：1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier：Good afternoon。
Can I help you ？银行出纳：下午好，能为您做什么？Man ：I’d like to open a bank account .男人：我想开一个银行存款帐户。
还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。
在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。
例如：1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business.据说会计是“商业语言”3、Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。
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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。
其他还有accounting profession（会计职业）、accounting elements（会计要素）等。
Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。
例如：1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。
2、Private accountant , also called executive or administrative accountant, handle the financial records of a business.私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。
总之，这三个词，有很深的渊源关系。
Assets、Liabilities 和Owner’s Equity这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式，即词尾要有“s”。
如果不用复数形式，就成为“宝物，天赋、技能”的意思。
例如：1、Assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment.资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。
2、Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.资产是由企业拥有或控制并能用货币计量的经济资源。
3、Assets can be classified into current assets and non-current assets .资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。
它的意思是法律上的责任、义务。
如liability for an accident （肇事的责任）；liability to pay taxes （纳税的义务）。
只有其为复数形式liabilities 时才表示负债、债务的意思。
例如：1、Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.负债是指将来需用货币或服务偿还的债务或履行的义务。
2、Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.负债是欠外部的数额，如应付票据、应付帐款、应付债券。
Owner’s equity 是由owner (所有者、业主)和equity （权益）构成为“业主权益”。
例如：1、Owner’s equity represents the owner’s interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。
2、Capital is the interest of the o wners in an enterprise. Also known as owner’s equity.资本是企业所有者的利益，也称为业主权益。
3、Owner’s equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：Assets=Liabilities+Owner’s equity资产=负债+业主权益Debit、Credit 和Double EntryDebit 和credit 就是会计复式记帐法中常用的两个记帐符号“借”和“贷”。
Debit 的意义比较单纯，就是簿记上的“借方””。
但是，很容易与另一个词debt 混淆。
debt比debit 只少一个字母I，而且意思也相近，有“借款”的意思，如the national debt（国债）。
Credit 的汉语意思比较多，有“信用、信誉、名声、名誉”的意思，还有“挂帐、赊帐”的意思，在簿记上就是“贷方”意思。
由于这两个词汇在会计学上总是一起出现，就把他们放到一起来举例说明，加深印象。
1、When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。
“借方”的缩写是“Dr”。
2、When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。
“贷方”的缩写是Cr.。
3、Making an entry in the“amount” column on the left hand side of an account means “Debit”（abbreviated Dr.）and to the contrast, means “Credit”(abbreviated Cr.).记入帐户的左边“金额”栏称为“借记”该帐户（简写为Dr），与此相反，则为“贷记”该帐户（简写为Cr.）。
4、By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
5、Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits.资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.在只有两个帐户被影响时，借贷双方的数额是相等的，如果涉及两个以上帐户时，借项的总数必须与记入贷项的总数相等。
Double entry（复式记帐）是会计学上的专有词汇。
例如：In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。