会计英语英文版

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会计英语词汇英文解释

1.Accounting(会计)The process of indentifying, recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization.4.Annual report(年报)A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owne r’ equity.15. Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equi ty) （股东权益）Owners’ equity of a corporation.The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.29.Auditor （审计师）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Interim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(sales) (收入OR商品销售收入)Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.36.Expenses （费用）Decreases in owners’ equity that arise be cause goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash basis （收付实现制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.43.Cost of goods sold (cost of sales) （销售成本）The original acquisition cost of the inventory that was sold to customers during the reporting period.44.Matching （配比）The recording of expenses in the same time period as the related revenues are recognized.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets. income （净利润）The remainder after all expenses has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period.50.Statement of cash flows (cash flow statement) （现金流量表）A required statement that reports the cash receipts and cash payments of an entity during a particular period. loss （净损失）The difference between revenues and expenses when expenses exceed revenues.52.Cash dividends （现金股利）Distribution of cash to stockholders that reduce retained income.53.Statement of retained income （利润分配表）A statement that lists the beginning balance in retained income, followed by a description of any changes that occurred during the period, and the ending balance.54.Statement of income and retained income （收入及利润分配表）A statement that included a statement of retained income at the bottom of an income statement.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in a systematic manner.61.General ledger （总分类账）The collection of accounts that accumulates the amounts reported in the major financial statements.62.T-account （T形账户）Simplified version of ledger accounts that takes the form of the capital letter T.63.Balance （余额）The difference between the total left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （贷方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始凭证)The supporting original records of any transactions.68.Book of original entry （原始分录帐本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.69.General journal (普通日记账)The most common example of a book of original entry; a complete chronological record of transactions.70.Trial balance (试算表)A list of all accounts in the general ledger with their balance.71.Journalizing （记入分类帐）The process of entering transactions into the journal.72.Journal entry （日记帐分录）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.81.Accumulated depreciation (allowance for depreciation) （累计折旧）The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described.82.Data processing 数据处理The totality to the procedures used to record, analyze store, and report on chosen activities.83.Explicit transactions (显性交易)Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all day-to-day routine entries.84.Implicit transactions （非显性交易）Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period.85.Adjustments (adjusting entries) （调帐）End-of-period entries that assign the financial effects of implicit transactions to the appropriate time periods.86.Accrue (应计)To accumulate a receivable or payable during a given period even though no explicit transactions occurs.87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）Revenue received and recorded before it is earned.88.Pretax income （税前利润）Income before income taxes.89.Classified balance sheet (分类资产负债表)A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the company’s financial position.90.Current assets （流动资产）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.91.Current liabilities （流动负债）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital （营运资金、资本）The excess of current assets over current liabilities.93.Solvency （偿付能力）An entity’s ability to meet its immediate financial obligations as they become due.94.Current ratio (working capital ratio) （流动比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.95.Report format （报表格式之一）A classified balance sheet with the assets at the top. Example:Balance Sheet, January 31,20X2Assets 1999 1998Current assetsCashAccounts receivable……Total current assetsLong-term assetsStore equipmentAccumulated depreciationTotal assetsLiabilities and Owners’ Equity 1999 1998 Current liabilitiesNote payableAccounts payable…Total current liabilities Stockholder’s equityPaid-in capitalRetained incomeTotal liabilities and owners’ equity96.Account format （报表格式之二）A classified balance sheet with the assets at the left. Example:Balance Sheet, January 31,20X2Assets Liabilities and Owners’ EquityCurrent assets Current liabilitiesCash Note payableAccounts receivable Accounts payable… …Total current assets Total current liabilitiesLong-term assets Stockholder’s equityStore equipment Paid-in capitalAccumulated depreciation Retained incomeTotal Total97.Single-step income statement (单一步骤收入表)An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.98.Multiple-step income statement (复合步骤收入表)An income statement that contains one or more subtotals that highlight significant relationships.99.Gross profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory thatwas sold.100.Operating income (operating profit) （营业收入）Gross profit less all operating expenses.101.Profitability （收益能力）The ability of a company to provide investors with a particular rate of return on their investment.102.Gross profit percentage (gross margin percentage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales103.Return on sales ratio （销售收益率）Net income divided by sales,104.Return on stockholders’ equity ratio （股东权益收益率）Net income divided by invested capital (measured by average stockholder’s equity)。

会计英语分录中英对照

2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款-关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 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 parties 2138 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 parties 216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 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 parties 2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax) 2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities – other3 业主权益 owners' equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain ondisposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination 3251 合并公积capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损)retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 3411长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 342累积换算调整数cumulative translation adjustment 3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 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 revenue 417 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 revenue 4888 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 sold 512 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-other 5888 其它营业成本-其它 other operating costs - other 6 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, 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 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 expenses 625~628 管理及总务费用general & administrative expenses6251 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, 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 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense6269 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 expense 6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用 research and development expenses 635~638 研究发展费用research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 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 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 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 investments 7141 处分投资收益 gain on disposal of investments 715 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 scraps 7485 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 income(loss) from operations of discontinued segment912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposalof discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数 cumulative effect of changesin accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest income中英文资产负债表资产 ASSETS流动资产： CURRENT ASSETS：现金 Cash on hand银行存款 Cash in bank有价证券 Marketable securities 应收票据 Notes receivable 应收账款 Accounts receivable 减：坏账准备 Less：Provision for bad debts 预付帐款 Advances to suppliers 其他应收款 Other receivables待摊费用 Deferred and prepaid expenses 存货 Inventories减：存货变现损失准备Less：Provision for loss on realization of inventories一年内到期的长期投资 Long-term investments maturing within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资： LONG TERM INVESTMENTS 长期投资 Long-term investments一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS：固定资产原价 Fixed assets-cost减：累计折旧 Less：Accumulated depreciationcost固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 在建工程： CONSTRUCTION IN PROGRESS 在建工程 Construction in progress 无形资产： INTANGIBLE ASSETS：场地使用权 Land occupancy righ工业产权及专有技术 Industary property rights and proprietary technology其它无形资产 Other intangible assets无形资产合计 Total intangibles assets：其它资产： OTHER ASSETS：开办费 Organization expenses筹建期间汇兑损失 Exchange loss during start-up period递延投资损失 Deferred loss on investm递延税款借项 Deferred taxes debi其它递延支出 Other deferred expense待转销汇兑损失 Unamortized cxehangs loss负债及所有者权益 LIABILITIES AND OWNER'S EQUITY 流动负债： CURRENT LIABILITIES：短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable应付工资 Accrued payroll应交税金 Taxes payable应付股利 Dividends payable预收货款 Advances from customers其它应付款 Other payables预提费用 Accrued expense职工奖励及福利基金 Staff and worker's bonus and welfare fund一年内到期的长期负债 Long-term liabilities due within one year其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付公司债 Dividends payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year长期负债合计Total long-term liabilities其他负债： OTHER LIABILITIES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项 Deferred tax credits 其他递延贷项 Other deferred credits 待转销汇兑收益 Unamortized exchange gain 其他负债合计Total other liabilities负债合计 Total liabilities所有者权益： OWNER'S EQUITY资本总额 Registered capital (货币名称及金额currency and amount___)实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)其中：中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)减：已归还投资 Less：Investments returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资Profit capitalised on return of investments本年利润 Current year net income未分配利润 Undistributed profit所有者权益总计 Total owner's equity负债及所有者权益总计 TOTAL LIABILITIES AND OWNER'S EQUITY。

会计专业英语

会计专业英语-CAL-FENGHAI.-(YICAI)-Company One1一、words and phrases1.残值 scrip value2.分期付款 installment3.concern 企业4.reversing entry 转回分录5.找零 change6.报销 turn over7.past due 过期8.inflation 通货膨胀9.on account 赊账10.miscellaneous expense 其他费用11.charge 收费12.汇票 draft13.权益 equity14.accrual basis 应计制15.retained earnings 留存收益16.trad-in 易新，以旧换新17.in transit 在途18.collection 托收款项19.资产 asset20.proceeds 现值21.报销 turn over22.dishonor 拒付23.utility expenses 水电费24.outlay 花费25.IOU 欠条26.Going-concern concept 持续经营27.运费 freight二、Multiple-choice question1.Which of the following does not describe accounting( C )A. Language of businessB. Useful ofr decision makingC. Is an end rathe than a means to an end.ed by business, government, nonprofit organizations, and individuals.2.An objective of financial reporting is to ( B )A. Assess the adequacy of internal control.B.Provide information useful for investor decisions.C.Evaluate management results compared with standards.D.Provide information on compliance with established procedures.3.Which of the following statements is(are) correct( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.A company may use different depreciation methods in its financial statements and its income tax return.C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method.4. Which of the following is(are) correct about a company’s balance sheet( B )A.It displays sources and uses of cash for the period.B.It is an expansion of the basic accounting equationC.It is not sometimes referred to as a statement of financial position.D.It is unnecessary if both an income statement and statement of cash flows are availabe.5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )rmation used to determine which products to poducermation about economic resources, claims to those resources, and changes in both resources and claims.rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows.rmation that is useful in making ivestment and credit decisions.6.Each of the following measures strengthens internal control over cash receipts except. ( C )A.The use of a petty cash fund.B.Preparation of a daily listing of all checks received through the mail.C.The use of cash registers.D.The deposit of cash receipts in the bank on a daily basis.7.The primary purpose for using an inventory flow assumption is to. ( A )A.Offset against revenue an appropriate cost of goods sold.B.Parallel the physical flow of units of merchandise.C.Minimize income taxes.D.Maximize the reported amount of net income.8.In general terms, financial assets appear in the balance sheet at. ( B )A.Current valueB.Face valueC.CostD.Estimated future sales value.9.If the going-concem assumption is no longer valid for a company except. ( C )nd held as an ivestment would be valued at its liquidation value.B.All prepaid assets would be completely written off immediately.C.Total contributed capital and retained earnings would remain unchanged.D.The allowance for uncollectible accounts would be eliminated.10.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses( C )A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits.C.The effects of revenue and expenses on owners’ equity.D.The realization principle and the matching principle.11.Which of the following statements is(are) correct( B )A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.B.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess.C.A company may use same depreciation methods in its finacial statements and its income tax return.D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method.12.A set of financial statements ( B ) except.A.Is intended to assist users in evaluating the financial position, profitability, and future prospects of an entity.B.Is intended to assist the Intemal Revenue Service in detemining the amount of income taxes owed by a business organization.C.Includes notes disclosing information necessary for the proper interpretation of the statements.D.Is intended to assist investors and creditors in making decisions inventory the allocation of economic resources.13.The primary purpose for using an inventory flow assumption is to. ( B )A.Parallel the physical flow of units of merchandise.B.Offset against revenue an appropriate cost of goods soldC.Minimize income taxes.D.Maximize the reported amount of net income.14.Indicate all correct answers. In the accounting cycle. ( D )A.Transactions are posted before they are journalized.B.A trial balance is prepared after journal entries haven’t been posted.C.The Retained Earnings account is not shown as an up-to-date figure in the trial balance.D.Joumal entries are posted to appropriate ledger accounts.15.According to text, Objectives of Financial Reporting by Business Enterprises. ( D )A.Extemal users have the ability to prescribe information they want.rmation is always based on exact measures.C.Financial reporting is usually based on industries or the economy as a whole.D.Financial accounting does not directly measure the value of a business enterprise.16.Indicate all correct answers. Dividends except ( A )A.Decrease owners’ equity.B.Decrease net incomeC.Are recorded by debiting the Cash accountD.Are a business expense17.Which of the following practices contributes to efficient cash management ( C )A.Never borrow money-maintain a cash balance sufficient to make all necessary payments.B.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance.D.Pay each bill as soon as the invoice arrives.18.Which of the following would you expect to find in a correctly prepared income statement ( A )A.Revenues earned during the period.B.Cash balance at the end of the period.C.Contributions by the owner during the period.D.Expenses incurred during the next period to earn revenues.19.Which of the following are important factors in ensuring the integrity of accounting information ( D )A.Institutional factors, such as standards for preparing information.B.Professional organizations, such as the American Institute of CPAs.petence’ judgment’ and ethical behavior of individual accountants’D.All of the above.三、Practices11.On Jan.1, 2000, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $40,000 for 2000, calculated under the sum-of –the-years’–digits method. Required: Determine the acquisition cost of the equipment. ( C )A.$210,000B.$250,000C.$225.000D.$200,0002. On Jan.2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $24,000 for 2004, calculated under the sum-of –the-years’–digits method (4%). Required: Determine the acquisition cost of the equipment. ( C )A.$220,000B.$250,000C.$224.000D.$200,0003. October 1, 2005, Coast Financial Ioaned Bart Corporation $3000,000, receiving in exchange a nine-month, 12 percent note receivable. Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from Bart Corporation during 2006 will amount to. ( A )A.$9,000B.$18,000C.$27.000D.$36,000Question: What is the reconciled balance ( B )A.$4,187B.$4,085C.$4,090D.$4,000Required: Choose the reconciled balance. ( D )A.$3,220B.$3,250C.$3,200D.$3,225Required:Calculate the cost of goods available for sale(C)A.$475,000B.$474,000C.$470,000D.$473,000Required: Calculate the cost of goods sold ( D )A.$225,000B.$254,000C.$250,000D.$253,0008.At the end of the current year, the accounts receivable account has a debit balance of $60,000 and net sales for the year total $100,000. The allowance account before adjunstment has adebit balance of a $500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A )A.Dr. Bad Debt Accts. $1,500B.Dr. Bad Debt Accts. $500Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500C. Dr. Bad Debt Accts. $1,000D. Dr. Bad Debt Accts. $1,500Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,5009.The balance sheet items to The Oven Bakery(arranged in alphabetical order)were as follows at August 1,2005.(You are to compute the missing figure for retained earnings.)(4%)REQUIRED:Find Retained earnings at August 1 2005(D)A.$420,000B.$44,000C.$40,000D.$48,000Practices2Sue began a public accounting practice and completed these transactions during first month of the current year.Required: Choose the entries to record the following transactons.1.Invested $50,000 cash in a public accounting practice begun this day. ( A )A.Dr. Cash $50,000B.Dr. Capital Stock $50,000Cr. Capital Stock $50,000 Cr. Cash $50,0002.Paid cash for three monts’ office rent in advance $900(B)A.Dr. Rent Exp. $900B.Dr. Prepaid Rent $900Cr. Cash $900 Cr. Cash $9003.Paid the premium on two insurance policies, $300. ( )A.Dr. Prepaid Insurance $300B.Dr. Insurance Exp $300Cr. Cash $300 Cr. Cash $300pleted accounting work for Sun Bank on credit $1000. ( A )A.Dr. Accts Rec $1000B.Dr. Cash $1000Cr.Accounting Revenue $1000 Cr.Accounting Revenue $10005.Paid the monthly utility bills of the accounting office $300 ( A )A.Dr Utility Exp $300B.Dr office Exp $300Cr. Cash $300 Cr. Cash $300Linda began a public accounting practice and completed these transactons during first month of the current year.Required: Choose the entries to record the following transactons.6.Invested $20,000 cash in a public accounting practice begun this day. ( A )A.Dr Cash $20,00B.Dr Capital Stock $20,000Cr. Capital Stock $20,000 Cr. Cash $20,007.Paid cash for three months’ office rent in advance $1200.( B )A.Dr. Rent Exp $1200B.Dr. Prepaid Rent $1200Cr. Cash $1200 Cr. Cash $12008.Purchased offfice supplies $100 and office equipment $2,000 on credit. ( B )A.Dr. Office Equipment $2,000B.Dr.Office Equipment $2,000Office Supplies $100 Office Supplies $100Cr. Accts Rec. $2,100 Cr.Accts Pay. $2,100pleted accounting work for Jack Hall and collected $2000 cash therefore. ( B )A.Dr. Accts Rec $2000B.Dr. Cash $2000Cr.Accounting Revenue $2000 Cr.Accounting Revenue $200010.Purchase additional office equipment on credit $2500.( A )A.Dr.Office equipment $2500B.Dr. Office equipment $2500Cr.Accts Pay $2500 Cr.Accts Rec $2500四、Translation:1)The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equal. If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the company’s accounting records are maintained manually or by computer.1.The mechanics of double-entry accounting.( B )A.会计两次记账的制度B.复式记账机制C.会计的重复记账体制2.the debit and credit amounts are equal. ( A )A.借方金额与贷方金额是相等的B.借出金额与贷款金额是相等的C.借入金额与贷款金额是相等的Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience indicates that.1)inspite of numerous business failures, companies have a fairly highcontinuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments.3.in spite of numerous business failures, companies have a fairly high continuance rate. ( B )A.可惜有许多企业失败,但公司仍有较高的持续经营比率。

会计的英文是什么

会计的英文是什么会计是以货币为主要计量单位，以提高经济效益为主要目标，运用专门方法对企业，机关，事业单位和其他组织的经济活动进行全面，综合，连续，系统地核算和监督，提供会计信息。

那么你知道会计的英文是什么吗?一起来学习一下吧!会计的英文说法1：accounting会计的英文说法2：accountancy会计的英文说法3：accountant会计的英文例句：1. The accounting firm deliberately destroyed documents to thwart government investigators.会计事务所故意毁坏文件，阻挠政府调查工作。

2. How do accounting records operate?账目是如何记录的?3. The debate revolves around specific accounting techniques.这场争论的焦点是具体的会计技术。

4. a career in accounting会计职业5. There was no love lost between the sales and the accounting departments.销售部门与财务部门之间关系很坏.6. A company's accounting records must be open for inspection at all times.公司的会计账目必须随时可以公开以备检查.7. A job fell vacant in the accounting department.财会部出现了一个空缺.8. We offer accounting as a subsidiary course.我们开设会计课,作为副修课程.9. Accounting principles are also referred to as standards.会计原则也可称作会计标准.10. There is no accounting for tastes.趣味是说不明白的.11. There's an accounting error in this entry.这笔账目里有差错.12. August registrations have gone ballistic, accounting now for a quarter of the annual total.8月份的注册人数突然暴涨，现在已经达到了年注册量的四分之一。

会计专业英语

accounting会计 financial position财务状况 stockholder股东investor 投资者 creditor 债务人 financial strength财务实力financial report财务报告 accounting process会计过程financial accounting财务会计 managerial accounting管理会计auditing 审计cost accounting 成本会计 tax returns纳税申报单Financial statement财务报表 balance sheet资产负债表Income statement 收益表 statement of cash flow现金流量表Liabilities 负债 asset 资产 owners’ equity 所以者权益Accounting equation 会计等式 current asset 流动资产Long-term asset 长期资产 cash 现金 liquidity 变现能力Accounts receivable 应收账款 fixed assets 固定资产Depreciable asset 应折旧资产 original cost 原始成本Accumulated depreciation 累计折旧 intangible asset 无形资产Goodwill 商誉 Notes payable 应付票据 current liability流动负债Accounts payable应付账款 bonds payable 应付债券 partnership 合伙Sole proprietorship 独资 corporation股份有限公司 capital stock股本Retained earnings留存收益 undistributed earnings 未分配收益Board of directors 董事会 dividend payable 应付股利 revenue 收入Expense 费用 Cost of goods sold销货成本 operating result 经营成本Operating Expense营业费用 sales returns and allowances 销货退回及折让Sales discounts 销货折扣 gross sales 销售总额 net sales 销售净额Beginning inventory期初存货 net purchase购货净额Ending inventory期末存货 purchase discounts购货折让purchase returns and allowances购货退还及折让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 销售毛利 selling expense销售费用advertising expense 广告费用 administration expense 管理费用depreciation expense 折旧费 ledger 分类账 account 账户double-entry bookkeeping system 复式记账法source document 原始凭证 check stub 支票存根 journal 日记账post 过账 chart of accounts 账户一览表 subsidiary ledger明细分类账perpetual inventory system 永续盘存制uncollectible accounts expense 坏账费用loss from uncollectible accounts坏账损失loss from doubtful accounts 呆账损失bad debts expense 坏账费用 direct write-off method 直接销账法allowance method 备抵法allowance for uncollectible accounts备抵坏账specific identification 具体辨认weighted average 加权平均 first-in，first-out 先进先出last-in，first-out 后进先出 periodic inventory system 定期盘存制depletion折耗 amortization 摊销 equivalent 等同straight-line method 直线折旧法sum-of-the-year’s digits method 年数总和法double-declining-balance method 双倍递减法accelerated depreciation method 加速折旧法authorized stock 额定股本 issued stock 已发股本treasury stock 库存股本 outstanding stock 外发股本common stock 普通股 preferred stock优先股stock-option 股票期权 cash dividend 现金股利stock dividend 股票股利job order cost accounting分批成本会计process cost accounting 分步成本会计cost center 成本中心 conversion cost加工成本equivalent units 约当产量。

会计英语 Accounting English

会计英语 Accounting English2011年07月28日 13:24一：ACCOUNTING ENTIY㈠资产（Asset）1.应收账款：Accounts receivable会计操作：收到应收账款 Dr:Cash Cr:Accounts receivable外欠帐款收到：Dr:Accounts receivable Cr:Unearn receivable ;2.现金：Cash 会计操作：收到现金：Dr:Cash Cr:Accounts receivable 支付现金：Dr:Furniture Cr:Cash Dr:Accounts Payable Cr:Cash3.广告：Advertisement 会计操作：计提广告费用：Dr:Advertisement Expent Cr:Advertisement4.折旧：Depreciation 会计处理：计提折旧： Dr:Depreciation Expent Cr:Accumulated Depreciation5. 存货：Inventory6.应收票据：Note receivable 会计处理：Dr:Cash Cr:Note receivable7.办公用品：Office supplies 会计处理：购买办公用品： Dr:Officesupplies Cr:Cash8.预付租金：Prepaid rent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent9.家具：Furniture 会计处理：购买家具： Dr:Fueniture Cr:Cash10.土地：Land 会计处理：出售土地： Dr:Cash Cr:Land11.预付租金：Prepaid rent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent㈡负债（liability）1.应付账款：Accounts Payable 会计处理：支付账款：Dr:AccountsPayable Cr:Cash2.累计折旧：Accumulated Depreciation 会计处理：计提折旧：Dr:Depreciation Expent Cr:Accumulated Depreciation3.应付工资：Salary payable 会计处理：计提工资费用：Dr:Salary Expent Cr:Salary payable 支付工资：Dr:Salary Payable Cr:Cash㈢所有者权益（Owner's equity）1.Withdrawal (撤资) 会计处理：期末过度到本年利润2.投资：Investment 会计处理：投资：Dr:Investment Cr:Cash3.资本：Captial 会计处理：期初+本期过度的资本=期末资本余额㈣收入（Revenue）1. 服务收入：Service revenue 会计处理：计提服务收入：Dr:Accountsreceivable Cr:Service renenue收到：Dr:Cash Cr:Accounts receivable Dr:Unearned Servicerenenue Cr:Service renenue2.保险收入：Commission revenue 会计处理：计提：Dr:Unearned commission revenue Cr:Commission revenue3.销售收入：Sales revenue 会计处理：现金收到：Dr:Cash Cr:Sales revenue销售收入赊账处理：Dr:Accounts receivable Cr:Sales revenue㈤费用（Expent）1.公用事业费用：Utilities Expent2.租金费用：Rent Expent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent3.工资费用：Salary Expent 会计处理：计提工资费用：Dr:Salary Expent Cr:Salary payable4.办公费用：Supplies Expend 会计处理：计提：Dr:Supplies Expent Cr:Supplies5.折旧费用：Depreciation Expent 会计处理：计提折旧： Dr:Depreciation Expent Cr:Accumulated Depreciation㈥过户：Dr:Income Summary Cr:费用类科目Dr:收入类科目 Cr:Income SummaryDr:Withdrawal Cr:Income SummaryDr:Income Summary Cr:Captial二：THE ACCOUNTING CYCLEA→→→→→→→→→↓↓Transaction source document→Joural→Ledger→Worksheet→Finacial statementsB→→→Closing→→→→↓↓Analyzing→Recording→Posting→Adjusting→Preparing三：存货（Inventory）---会计处理1.购买存货：Dr:Purchase Cr:Cash OR Accounts Payable2.购货折扣与退回折让：Dr:Accounts Payable Cr:CashPurchase DiscountsPurchase returns and allowances3.Purchase(Dr) ---Purchase Discounts(Cr)---Purchase returnsand allowances(Cr) =Net purchase(Dr)4.运输成本：Dr:Freight In Cr :Cash5.销售折扣与销售折让、退回：Dr:Sales DiscountSales Returnsand allowancesCr:Accounts receivable6.Sales revenue (Cr) ---Sales Discount (Dr)--- Sales Returnsand allowances(Dr)=Net Sales （Cr）7.Beginning inventory(Dr)+Net purchase(Dr)+Freight In =Cost of inventory ---Ending inventory=Cost of goods sold。

会计英语

一、Translation(English to Chinese)(1'*8)Separate legal entity 独立法人主体Relevance 相关性Statement of comprehensive income 综合收益报表Reliability 可靠性Statement of financial position 财务状况报表Comparability 可比性Underlying assumption 基本假设Materiality 重要性Statement of changes in equity 权益变动表Prudence 稳健性Statement of cash flows 现金流量表Invoice 发票Historical cost 历史成本Understandability 可理解性Replacement cost 重置成本IASs 国际会计准则Net realizable value 可变现净值IFRSs 国际财务报告准则Economic value 经济价值Journal 账簿Accounting period 会计分期ledger 账户Accounting cycle 会计循环Posting 过账Accrual basis 权责发生制Liquidity 流动性Going Concern 持续经营Contra-assets 抵消资产Credit note 贷方通知单Inventory 存货Goods received note 收货单Depreciation 折旧Source document 原始凭证Goodwill 商誉Double-entry accounting 复式记账Patent 专利权Adjusting entry 调整分录Bond 债券Trial balance 试算平衡表Dividend 股利Prepaid expense 预付费用Reserve 公积金Unearned revenue 未赚得收入Fraud 舞弊Accrued expense 应计费用Net book value 账面净值Accrued revenue 应计收入Residual Value 残值Revenue-recognition principle 收入确认原则Accumulated depreciation 累计折旧Cash equivalent 现金等价物Intangible assets 无形资产Petty cash fund 备用金Trade mark 商标Bank statement 银行对账单Amortization 摊销Bank reconciliation 银行余额调节表Accounts payable 应付账款Deposit in transit 在途存款Current liability 流动负债Outstanding checks 未兑现支票Contingent liability 或有负债Non-sufficient funds checks 存款不足退票Product warranty 产品质量保证Irrecoverable debts 无法收回的账款Short-term loan 短期贷款Allowance method 备抵法Net profit 净利润Direct write-off method 直接冲销法Bad debt 坏账Trade securities 证券交易Warranty liability 质保负债Constructive obligation 推定责任Paid up share 已缴股本Raw material 原材料Owner’s equity 所有者权益Work in process 生产成本Shareholders’ equity 股东权益Authorised share capital 核定股本Share capital 股本Work-in-process inventory 在产品Maturity date 到期日Straight Line method 直线法Finished goods 完成品Reducing balance method 余额递减法Adjusting events 调整事项Statement of changes in equity 股东权益变动表Non-adjusting events 非调整事项Called up shares 认缴股本（催缴股本）Preference shares 优先股Retained earnings 留存收益Share premium 股本溢价Revaluation reserve 重估公积金General reserve 一般公积金Ordinary shares 普通股二、True or false (2'*8)1.The principle financial statements of a business are the statement of financial position (Balance sheet) and the statement of comprehensive income ( Income statement).2.The definition of "Going concern"The F.Ss are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future(at least the next 12 months). realizable value: at the expected selling price less any costs that need to be incurred before the item can be sold.4.Some errors will not be discovered by Trial BalanceComplete omission of a transaction, because neither a debit nor a credit is madeThe posting of a debit or credit to the correct side of the ledger, but to a wrong accountCompensating error(e.g. an error of $100 is exactly cancelled by another $100 error elsewhere)Errors of principle, such as cash from receivables being debited toaccounts receivables and credited to cash instead of the other way round5.A note is a writtenpromise to pay a specific amount at a specific future date.Interest Computation:principal of the note*annual interest rate*time expressed in years=interest6.The cost of inventory consists the following costs:Purchase priceCost of conversionOther costs incurred in bringing the inventories to their present location and condition7.Inventory should be valued at the lower of cost and net realizable value(NRV)8.Tangible non-current assets1)are held for use2)are expected to be used during more than one periodnd normally has unlimited useful life and is therefore not depreciated.10.Criteria--Development cost capitalised PIRATEProbable future economic benefitsIntention to complete and use/sell assetResources adequate and available to completeAbility to use/sell the assetTechnical feasibility of completing asset for use/saleExpenditure can be measured reliably11.Definition of LiabilitiesA present obligation of the entity arising from past events, the settlement of which is expected to result in outflow of economic benefits12.A provision is a liability of uncertain timing or amount Recognition:A provision should only be recognised whenAn entity has a present obligation (legal or constructive)as a result of a past eventA reliable estimate can be made of the amount of the obligation Unless all three conditions are met, no provision can be recognised 13.Dividends are charged directly to retained earnings as they are an appropriation of profits earned to date.They are not an expense of the income statementDr Retained earnings (SOFP)Cr Dividends payable (SOFP)三、Multi-Choice (2'*15)1.A business entity is owned and run by A, B and C. What type of business is this an example of?( b )A.Sole traderB.PartnershipC.Limited liability company2.XY Co bought a machine five years ago for $15,000. it is now worn out and needs replacing. An identical machine can be purchased for $20,000Historical cost is _$15,000_________Replacement cost is___$20,000_____3.XY Co’s machine from the example above can be restored to working order at a cost of $5,000. It can then be sold for $10,000. What is its net realisable value?NRV=___5,000__________________4.Suppose XY Co buy the new machine for $20,000. It is estimated that the new machine will generate profits of $4,000 per year for its useful life of 8 years. What is its economic value?Economic value=______32,000______5.Which of the following is an example of a liability?( d )A.InventoryB.ReceivablesC.Plant and machineryD.Loan6.Only items which have a monetary value can be included in accounts. Which of the following is a basis valuation?( a )A.Historical costB.Monetary measurementC.RealisationD.Business entity7.Making an allowance for receivables is an example of which concept?( d )A.AccrualsB.Going concernC.MaterialityD.Prudence8.An item of inventory was purchased for $10. however, due to a fall in demand, its selling price will be only $8. In addition further costs will be incurred prior to sale of $1. What is the net realisable value.( a )A.$7B.$8C.$10D.$119.How is closing inventory incorporated in the financial statements?(B)A Debit: income statementCredit: Statement of financial positionB Debit: Statement of financial positionCredit: income statement10.on 10 Dec 20x8 an entity bought a machine.The breakdown on the invoice showed:$Cost of machine 20,000Delivery costs 200One-year maintenance contract 90021,100further installation costs of $500 were also incurredAt what amount should the machine be capitalised in the entity's records?( b )A.$20,000B. $20,700C. $20,200D. $21,600SolutionCost capitalised should includePurchase price 20,000All directly attibutable costsDelivery cost 200Installation cost 50020,700The cost of the maintenance contract should be shown as an expense in the SOCI11.What is an asset’s net book value?( b )A.Its cost less annual depreciationB.Its cost less accumulated depreciationC.Its net realised valueD.Its replacement value12.A non current asset( cost $10,000, depreciation $7,500) is given in part exchange for a new asset costing $20,500. The agreed trade in value was $3,500. The income statement will include:( b )A.A loss on disposal $1,000B.A profit on disposal $1,000C.A loss on purchase of a new asset $3,500D.A profit on disposal $3,5013.What is the required accounting treatment for expenditure on research?( a )A.Write off as an expense in the period it is incurredB.Capitalise and carry forward as an asset14.Which of the following items is an intangible asset?( b )ndB.PatentC.BuildingD.Van15.Research expenditure is incurred in the application of knowledge for the production of new products.( b )A .True B.False16.XY Co has development expenditure of $500,000. its policy is to amortise development expenditure at 2% per annum. Accumulated amortisation brought forward is $20,000. What is the charge in the income statement for the year’s amortisation?( a )A.$10,000B.$400C.$20,000D.$9,60017.Given the facts above, what is the amount shown in the statement of financial position for development expenditure?( c )A.$500,000B.$480,000C.$470,000D.490,00018.A company is being sued for $10,000 by a customer. The company’s lawyers reckon that it is likely that the claim will be upheld. How should the company account for this?( a )A.ProvisionB.Contingent liability19.Given the fact above,how much of a provision should be made if further legal fees of $2,000 are likely to be incurred?( a )A.10,000B.$5,000C.$15,000D.$12,00020.A company issues 50,000 $1 shares at a price of $1.25 per share. How much should be posted to the share premium account?( b )A.$50,000B.$12,500C.62,500D.$60,00021.Which of the following items impact on the statement of changes in Equity?( d )⑴Issue of ordinary shares ⑵Revaluation of a building⑶Profit for the period ⑷Revaluation of a non-current asset investmentA.1)B.1) 2)C.2) 3)D.All of the above22.Which of the following events after the reporting period would normally qualify asa non-adjusting event?(b )①A fall in the market price of shares held by the entity as investments②Insolvency of a trade receivable with a balance of $200,000 outstanding at the end of the reporting period③Declaration of the year-end dividend by the directors④Confirmation of the amount of damages awarded to an employee who sued for unfair dismissal after being sacked two months before the year endA.② onlyB.① and ③C.①,③ and ④D.② and ④四、Calculation(8'*2\15'*1)（1）Two methods to account for uncollectible accounts 1.direct write-off methodeg.On January 23, TechCom determines it cannot collect $520 from Jack Kent, a credit customer.Dr : Bad debts expense 520Cr :Accounts receivable 520If Jack Kent later pays the $520, the previous entry is simply reversed and the cash collection is recorded.Dr :Accounts receivable 520Cr :Bad debts expense 520Dr :Cash 520Cr :Accounts receivable 5202.allowance methodrequires an estimate of the total irrecoverable debts expected to result from that period's saleswrite off bad debtsDr Bad debts expense (SOCI)Cr Trade receivables (SOFP)Make entries for specific allowancesDr Doubtfull debts expense (SOCI)Cr Allowance for receivables (SOFP)Total trade receivables 100Less: specific allowances (20)80General allowance@5% 4Total allowance:specific 20general 424（2）Interest Computationprincipal of the note*annual interest rate*time expressed in years=interest1.eg.Record the receipt of a $1,000, 12%, 90-day note in exchange for goods.July 10th Dr:notes receivable 1,000Cr :sales 1,000Interest Computation:1,000*12%*90/365=29.592.At the maturity date, the following journal entry is required:Oct 8th Dr :cash 1029.59Cr :notes receivable 1,000Interest revenue 29.593.End-of-Period AdjustmentsWhen a note receivable is outstanding at the end of an accounting period, the company must prepare an adjusting entry to accrue interest income.Dec 31st Dr :Interest receivable XXCr :Interest revenue XXThe accrued interest is equal to the number of days from the start of the note to the end of the year.Example - $3,000, 12% note dated December 16th. Due: June 16thDec 31st Dr :Interest receivable 14.79Cr :Interest revenue 14.79( $3,000 x 12% x 15/365)(4)A business’s trade receivables account showed a year end balance of $47,440. It was decided that amounts totalling $340 should be written off as irrecoverable, a specific allowance was to be made against an amount of $400 due from Dodgy Co, a customer, and a general allowance of 2% was to be made against remaining debts.Requireda)Calculate the allowance for receivables shown in the statementof financial position.b)Calculate the bad debt and doubtful debts expense shown in the income statement.Answer：36500(5)FIFO （先进先出法）Date Purchase Cost of goods sold Inventory blance Aug 1 10 @ $91 = $910 $ 910Aug 3 15 @ $106=$1,590 $ 2,500Aug 14 10 @ $91=$910$ 53010@ $106=$1060Aug 17 20 @ $115=$2,300 $ 2,830Aug 28 10 @ $119=$1,190 $ 4,020Aug 31 5@$106=$530$ 1,42018@$115=$2070Cost of goods sold for Aug 31=($530+$2,070)=$2,600Cost of goods sold Inventory balance$910$2,50010 @ $91=$910 $53010@ $106=$1060$2,830$4,020$1,4205@$106=$53018@$115=$2070Income statement COGS=$4570Balance sheet inventory=$1,420(6)weight average （加权平均法）Date Purchase Cost of goods sold Inventory blance Aug 1 10 @ $91 = $910 $ 910Aug 3 15 @ $106=$1,590 $ 2,500Aug 14 20@$100=$2000 $ 500Aug 17 20 @ $115=$2,300 $ 2,800Aug 28 10 @ $119=$1,190 $ 3990Aug 31 23@$114=$2622 $ 1,368 Purchase 8/1 10 cost of goods availablePurchase 8/3 15 for sale $3,990Sale 8/14 (20) total units in inventory 35 Purchase 8/17 10 weighted average costPurchase 8/28 20 per unit $114Units available for sale 35Cost of goods sold Inventory balance$910$2,50020 @ $100=$2000$500$2,800$3,99023@$114=$2,622$1,368Income statement COS =$4,622Balance sheet inventory=$1,368(7)On Jan 20x6, the Grand Union Food Stores had goods in inventory valued at $6,000. During 20x6 its proprietor purchased supplies costing $5,000. sales for the year to 31 Dec 20x6 amounted to $80,000. The cost of goods in inventory at 31 Dec 20x6 was $12,500.Sales 80,000 Opening inventories 6,000Add purchases 50,00056,000Less closing inventories (12,500)Cost of goods sold (43,500) Gross profit 36,500(8)Jessie is trying to value her inventory. she has the following informationavailable: $ Selling price 35 Cost incurred to date 20Cost of work to complete item 12 Selling costs per item 1 RequiredWhat is the net realisable value of Jessie's inventory?Answer:Net realisable value is: $Estimated selling price 35Less: costs of completion (12)Less: selling costs (1)22(9)Two methods of depreciation(1)Straight line methodThe depreciation charge is the same every yearDepreciation=(Cost-residual value)/useful life(years)or (cost-residual value)x%Residual value=expected proceeds/scrap value at the end of the assets's useful lifeUseful life=the number of years the business expects to make use of the assetEg.A business buys a machine for $2500. it is expected to have a useful life of three years after which time it will have a scrap value of $250.RequiredCalculate the annual depreciation charge.answer：Depreciation charge=(Cost-Residual value)/useful life=(2500-250)/3yrs=$750 per annumReducing balance depreciationeg.A business buys a machine costing $6000. The depreciation rate is 40% on a reducing balance basisRequiredCalculate depreciation expense, accumulated depreciation and net book value of the asset for the first three years.solutionyear NBVb/f Dep rate Dep exp Acc Dep NBV c/d 1 6000 40% 2400 2400 36002 3600 40% 1440 3840 21603 2160 40% 864 4704 1296 (10)Grass Co is reviewing its warranty obligations. Based on sales during 20x7 it has established that if all products sold required minor repairs this would cost $1m whereas if major repairs were required this would cost $6mGrass Co expects that 75% of products sold will have no faults, 20% will need minor repairs and 5% major repairs.required:What provision should be made in 20x7 and what accounting entry is needed to record it?Solution:A provision should be made using expected values$1m x 20%+$6m x 5%=$0.5mDr Warranty cost expense (I/S) 0.5mCr Provisions (SOFP) 0.5m(11)On 1 June 20x6 Rab Co. issued a further 200,000 ordinary shares of 50c each for 80c per share.Required:Show how this issue of shares would be accounted for and what the SOFP would look like immediately after the issue. Solution:Dr cash (200,000x80c) 160,000Cr Share capital (200,000x50c) 100,000Cr Share premium account (200,000x30c) 60,000Rab Co. statement of financial position (extract) as at 1June 20x6Equity $Share capital-50c ordinary shares (50,000+100,000) 150,000Share premium account 60,000210,000 (12)ABC Co has the following share capital:100,000 6% $1 preference shares200,000 50c ordinary sharesRetained earnings at the beginning of the year were $125,000 During the year ended 31 Dec 20x7 it made the following profit: Profit before tax 60,000Income tax expense (10,000)Profit for the period 50,000Dividends paid and declared during the year were as follows: Interim dividend paid 5c per shareFinal dividend declared on 20 January 20x8 10c per share Required Show the movement in retained earnings for ABC Co. for the year ended 31 Dec 20x7Solution $ $Retained earnings at beginning of year 125,000Profit for the period 50,000Dividends-Preference(6%x100,000) 6,000-Ordinary(5cx200,000) 10,000(16,000)Retained earnings at end of year 159,000五、Discussion(15'*1)(1)Development is the application of research findings or other knowledge to plan or design for the production of new or substantially improve materials, devices, products, process, systems or services prior to the commencement of commercial production or use.Components of research and development costs:Salaries, wages,Depreciation,Overhead costs, eg. Administration cost,Other cost, eg. amortisation,(2)DevelopmentFuture profits are expectedMust capitalise as an intangible non-current asset if all of the relevant criteria are satisfiedDr Intangible NCA (SOFP)Cr Bank/ payablesAmortise asset over its useful life once asset is ready for use.(3)Criteria--Development cost capitalisedPIRATEProbable future economic benefitsIntention to complete and use/sell assetResources adequate and available to completeAbility to use/sell the assetTechnical feasibility of completing asset for use/sale Expenditure can be measured reliably。

会计英语

Separate Entity Assumption（会计主体）Going Concern Assumption（持续经营）Time-period Assumption（会计分期）Monetary Unit Assumption（货币计量）2.Corporation does not adjust amounts in its financial statements for the effects of inflation. ——Monetary unit3.firm reports current and noncurrent classifications in its balance sheet ——Going Concern4.The economic activities of D corporation and its subsidiaries are merged for accounting and reporting purposes.——accounting Entity Cost principle历史成本原Matching Principle配比原则 Conservatism谨慎性原则Materiality重要性原则 capital and revenue expenditure资本性与权益性支出 Substance over form实质重于形式(a) Crimson Tide Corporation does not accrue a contingent lawsuit gain of $650,000.——Conservatism(b) Yahoo, Inc. recognizes depreciation expense for a machine over the 2-year period during which that machine helps the company earn revenue.——Matching(c) Sun Devil Corporation expenses the cost of wastebaskets in the year they are acquired.——Materiality(d) Eastman Kodak Company reports land on its balance sheet at the amount paid to acquire it, even though the estimated fair market value is greater.——Historical CostMateriality 重要性原则的四个小点1.A large bad-debt write-off would usually be a material event. —— large2. A very low inventory figure, but reflects the firm’s liquidity. ——Small but important3. A small bad-debt write-off is twice as large as normal. —— significantly different4. The sales figure. —— natureCost principle历史成本原则• This principle means that accounting information is based on actual cost（实际成本）.• Cost is reliable, and information based on cost is considered objective.• The cost principle provides guidance primarily at the initial acquisition date（初始获得日）. And it is the depreciation（折旧）base.•Measurement bases（计量基础）五个计量属性1. Historical cost历史成本2. Replacement cost 重置成本3. Net realizable value 可变现净值4. Current value现值5. Fair value公允价值Quality characteristics of accounting information（会计信息质量特征）Relevance (相关性) Reliability(可靠性) Understandability（可理解性）Comparability（可比性）Trade-off（权衡利弊）happens between relevance and reliability Accounting cycleAccounting equation 会计等式Double-entry 复式记账Accounting cycle 会计循环Journals 日记账Ledgers 分类账Adjusting procedures 调整程序Closing process 结账程序The trial balance 余额试算表Rules of The Double-Entry System复式记账1.Each transaction affects at least two accounts. (每项交易至少影响两个账户)2. Total debits must equal total credits.（借方总额等于贷方总额）Debits and Credits in the AccountsAssets(Dr+，Cr-) = liabilities(Dr-，Cr+) + equity(Dr-，Cr+)Revenues(Dr-，Cr+) - Expenses(Dr+，Cr-) = Net IncomeTwo words about journals （简答）1.Journalize 登记日记账The process of recording a transaction in a journal is called journalizing the transaction.2.post 过账Transferring the information from the journals to the ledger is called posting .and is usually done monthly.Advantages of using journals（使用日记账的优点）见书P48日记账与分类账的比较1-1.the debits and credits for a transaction are recorded together in journals.1-2.the debits and credits for a transaction are recorded in different accounts in ledger.So, we can see the complete story of a transaction in the journal.2. It is a record in a chronological order.So, if we want to look up the transaction several years ago, we only need the data of the transaction in the journal.3. a journal can help to prevent errors .such as： Omitting the debitor credit. Entering the debit or credit twiceDeferrals (递延)Deferred(prepaid) expenses （递延费用）mean items paid for in advance of receiving their benefits.Prepaid expenses are assets. When these assets are used, their costs become expenses.Examples include prepaid insurance, prepaid rent , supplies ,and depreciation.例：• 1.On April 1Dr. prepaid insurance 1200Cr. cash 1200• 2.At the end of AprilDr. insurance expense 100Cr. Prepaid insurance 100Unearned revenues（预收（递延）收入）• Unearned revenues are the liabilities account used to record cash received from customers in advance.• By the end of the accounting period, as products or services are provided ,it become earned revenues.例：• 1.On January 1Dr. cash 240 000Cr. Unearned consulting revenue 240 000• 2.At the end of JanuaryDr. Unearned consulting revenue 20 000Cr. Consulting revenue 20 000Accruals(应计)Accrued expenses （应计费用）— costs that are incurred in a period but are both unpaid and unrecorded.Such as : salaries , interest , rent, taxes例：1.At the end of AprilDr. salaries expense 1000Cr. Salaries payable 10002.On May 3Dr. salaries payable 1000salaries expense 1500Cr.cash 2500Accruals(应计)Accrued revenues （应计收入）— revenue that has been earned but not received.For example :a technician who bills customers only when the job is done .If one-third of a job is complete by the end of a period ,then the technician must record one-third of the billing as revenue in that period —even though there is no billing or collection.ExampleDr. accounts receivable 1800Cr. consulting revenue 1800Purpose of closing entries(结账程序的目的)To reset the revenue, expense, and dividends accounts (the temporary accounts) to a zero balance.The second purpose of closing entries is to move the balance of all revenue, expense, and dividends accounts to the retained earnings account, because they affect stockholders’ equity.An Example of Balance Sheet (account form)Assets Liabilities and Stockholder’s EquityCash $ 20,000 LiabilitiesAccounts receivable 2,000 Accounts payable $ 200 Supplies 500 Stockholder’s equityLand 11,000 Capital stock 20,000Total assets $ 33,500 Retained earnings 13,300Total liabilities andowner’s equity $33,500Retained Earnings留存收益借方：Net loss 贷方： Net incomeAdjustments for overstatement Adjustments for understatementDividendsDisposals of treasury stockReporting Cash Flows(现金流量表)The statement of cash flows reports cash flows by three types of activities:1. Cash flows from operating activities – transactions that affect netincome.现金流入①.Sales of goods and services ②.Interest revenue③.dividend revenue。

会计英语(第二版)第一章中英文互译

会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。

会计英语

Accounts Payable应付账款Accounts Receivable应收账款Accruals权责发生额Adjusting Entries调整分录Administrative Expenses行政开支Advertising Expenses广告费用Aging of Accounts Receivable应收账款到期时间表Assets资产Auditing审计Authorized Stock核准股本Average Cost Method平均成本法(库存)Bad Debts Expense坏账费用Balance Sheets资产平衡表Bank Accounts银行账户Bank Service Charge银行服务费用Bank Statements银行报表Bearer Bonds无记名债券Bond Certificates债券证书Bond Indenture债券契约Bonding, Employee雇员担保保险Bonds Payable应付债券Bonus奖金津贴Book Value账面价值Bookkeeping簿记Break-even Point盈亏平衡点Budget预算Buildings建筑物By-laws公司规章Calendar Year公历年Call Price赎回价格Callable Bonds可赎回债券Canceled Check被取消的支票Capital资本Capital Leases资本租赁Carrying Value库存账面价值Cash现金Cash-basis Accounting收付实现制Cash Equivalents现金等价物Cash Receipts现金收入Chart of Accounts会计科目表Charter for Corporations公司宪章Check Register支票登记簿Checks支票Closing Entries结账分录Collection 收款Common Stock普通股Compound Interest复利Consigned Goods寄售货物Consolidated Financial Statements合并财务报表Contingent Liabilities或有负债Contribution Margin边际收益贡献Controllers会计主任Controlling Interest控股权益Convertible Bonds可转换公司债券Copyrights版权Cost Accounting成本会计Cash Flow现金流量Collateral抵押品Cost of Capital资本成本Cost of Goods Sold销货成本Cost-volume-profit Analysis (CVP)成本数量利润分析Credit Cards信用卡Crediting贷记Creditors债权人Cross-footing交叉计算Cumulative Dividend累积股息Current Assets流动资产Current Liabilities短期负债Debenture Bonds信用债券(无抵押担保)Debiting借记Declaration Date宣布支付股息日Deferred Revenue递延收入Deficit赤字Depletion折耗Deposits in Transit在途存款Depreciation折旧Direct Labor直接人工成本Discount折扣Dividends股息Double-entry System复式计帐制Drawings提款Earnings盈利Effective-interest Method实际利息法Employees雇员Equipment设备Equity资本权益Expenses费用Face Value票面价值Factory Overhead工厂管理费用Fair Value公允价值Federal Unemployment Taxes联邦失业保障税FICA (Federal Insurance Contribution Acts)Taxes美国联邦保险税Financial Accounting Standards Board (FASB)财务会计准则委员会Financial Statements财务报表Financing Activities筹资行为Finished Goods制成品First-in, First-out Method (FIFO)先进先出法(存货)Fiscal Year财政年度Fixed Assets固定资产Footing合计Fraud欺诈行为Freight Costs运费Fringe Benefits附带福利Gains收益General Journal普通日记账General Ledgers总账Generally Accepted Accounting Principles (GAAP)通用会计准则Going Concern 持续经营企业Goodwill商誉Gross Profit毛利Income Statements收益表Income Taxes所得税Intangible Assets无形资产Interest利息Internal Control内部控制Internal Rate of Return内部收益率Inventory存货Investment投资Journals流水账Labor劳工Last-in, First-out Method (LIFO)后进先出法(存货)Liabilities负债Licenses执照Limited Liability Companies有限责任公司Limited Partners有限责任合伙人Liquidation清盘Liquidity Ratios流动资金比率Long-term Liabilities长期负债Losses on Investments投资亏损Lower of Cost or Market (LCM)取成本或市场价较低者Management管理层Manufacturing Operations制造业务Market Value市场价格Marketing市场营销Matching Principle收支对应原则Maturity Date到期日Medicare美国医疗保障制度Merchandise Inventory商品库存Mortgage抵押贷款Mutual Funds互助基金NASDAQ (National Association of Security Dealers ‘Automation Quotations)纳斯达克(全国证券交易商协会自动报价系统)Net Income净收入Net Loss净亏损Net Present Value净现值New York Stock Exchange (NYSE)纽约证券交易所Not-for-profit Organizations非盈利组织Notes Payable应付票据Notes Receivable应收票据NSF Check存款不足支票Obsolescence陈废Operating Activities经营活动Operating Expenses营业支出Operating Leases经营性租赁Opportunity Cost机会成本Outstanding Checks未付款的支票Overhead经常性管理开支Owner's Capital业主资本Paid-in Capital实收资本Parent Company母公司Partnerships合伙企业Patents专利权Payee收款人Payroll工资名单Pension Funds退休金基金Percentage-of-completion Method完工百分率法Periodic Inventory Systems定期盘存制度Permanent Accounts永久性账户Perpetual Inventory Systems永续盘存制度Petty Cash零用金Plant Assets工厂资产Posting记账Preferred Stock优先股Premium: on Bonds债券溢价Prepaid Expenses预付费用Price-Earnings (P-E) Ratio市盈率Process Cost Systems分步成本制度Profit Margin利润率Promissory Notes本票Property, Plant, and Equipment (PPE)物业，工厂及设备Proprietorships独资经营Ratio Analysis比率分析Raw Materials原材料Real Estate房地产Record Date股票所有人登记日期Redemption Price回购价格Research and Development (R&D) Costs研发费用Residual Value剩余价值Retailers零售商Retained Earnings留成收益Return on Investment (ROI)投资回报率Revenues收入Salaries薪水Sales销售额Sales Tax销售税Salvage Value残值Securities证券Selling Expenses销售费用Serial Bonds分期偿还债券Shareholder's Equity股东权益Short-term Investments短期投资Sinking Funds偿债基金Social Security Taxes社会保障税State Unemployment Taxes州失业保障税Stock Certificates股票凭证Stock Splits股票分股Straight-line Amortization Method直线摊销法Subsidiary Company子公司Sunk Cost沉没成本Suppliers供应商Supply Chain供应链Temporary Accounts暂记账户Term Bonds定期债券Time Value of Money货币时间价值Trademarks商标Transactions交易Treasurer财务主管Treasury Stock库存股份Trial Balance试算表Trustee受托管理人Unearned Revenue预收收入Unit Production Costs单位生产成本Unlimited Liability无限责任Useful Life of Assets资产使用寿命Variable Costs可变成本Vouchers凭单Wages Payable应付工资Weighted-average Method加权平均法Wholesalers批发商Work in Process在制品Work Sheet工作单Working Capital周转资金。

会计英语中英文对照

会计英语中英文对照会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration epense 管理费用advances 预付advertising epense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金lied cost 已分配成本lied epense 已分配费用lied manufacturing epense 己分配制造费用ortioned charge 摊派费用reciation 涨价artle of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额yybalance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人benefiary 受益人bequest 遗产bill 票据bill of echange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch offe general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital ine 资本收益capital outlay 资本支出capital stock 股本capital stock certifate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certifate of deposit 存款单折certifate of indebtedness 借据certified check 保付支票certified publ accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账bination 联合mission 佣金modity 商品mon stock 普通股pany 公司pensation 赔偿pound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pre 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery epense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drag 提款duplate 副本duties and taes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算echange 兑换echange loss 兑换损失ependiture 经费epense 费用etension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fied asset 固定资产fied cost 固定成本fied deposit 定期存款fied epense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fiture 家俬及器具gain 利益general epense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税ine 收入ine ta 所得税ine from joint venture 合营收益ine from sale of assets 出售资产收入indirect cost 间接成本indirect epense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intanble asset 无形资产interest 利息interest rate 利率interest received 利息收入inter offe account 内部往来intrins value 内在价值inventory 存货investment 投资investment ine 投资收益invoe 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal epense 律师费letter of credit 信用状liability 负债limited pany 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on echange 兑换损失machinery equipment 机器设备manufacturing epense 制造费用manufacturing cost 制造成本market pre 市价materials 原村料material requisition 领料单medal fee 医药费merchandise 商品miscellaneous epense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产amount 净额asset 资产净额ine 净收入loss 净亏损profit 纯利value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating epense 营业费用order 订单organization epense 开办费orinal document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating epense 营业费用order 订单organization epense 开办费orinal document 原始单据outlay 支出output 产量overdraft 透支tation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sle fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling mission 销货佣金selling epense 销货费用selling pre 售价share capital 股份share certifate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry epense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taable profit 可徵税利润ta 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unropriated surplus 未分配盈余unit cost 单位成本unlimited pany 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare epense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统Ameran Accounting Association 美国会计协会Ameran Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certifate in Internal Auditing 内部审计证书Certifate in Management Accounting 管理会计证书Certifate Publ Accountant 注册会计师Cost accounting 成本会计Eternal users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Offe 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Serve 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Echange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Ta accounting 税务会计Accounting equation 会计等式Artulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Epenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner"s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders" equity 股东权益dow dressing 门面粉饰。

会计英语

Chapter3Exercise:（1）Vines Consulting Service engaged in the following transactions during March 200×，its first month of operations:Mar.1 John Vines invested$65,000 of cash to start the business.2 He purchased supplies of $200 on account.4 He paid $25,000 cash for land to use as a future building site.6 He performed service for customers and received cash, $2,000.9 He paid $100 on accounts payable.17 He performed service for customers on account, $1600.23 He received $1,200 cash from a customer on account.31 He paid the following expenses: salary, $1,200; rent, $500.Required:1）Record the preceding transactions in the journal of Vines Consulting Service. Key transactions by date and include an explanation for each entry, as illustrated in the chapter.2）Post the entries to the ledger using T-account format.3）Prepare the balance sheet of Vines Consulting Service as of March 31, 200x. Not all amounts are used.1) ① Initial investment by owner.Mar.1 Journal Dr.Cash 65,000Entry: Cr.john Vines,Capital 65,000② Purchase supplies on account.Mar.2 journal Dr.Supplies 200Entry: Cr.Accounts Payable 200③ Pay cash for land.Mar.4 Journal nd 25,000Entry: Cr.Cash 25,000④ Perform service for cash.Mar.6 Journal Dr.Cash 2,000 Entry: Cr.Service Revenue 2,000 ⑤ Pay cash on account.Mar.9 Journal Dr.Accounts Payable 100 Entry: Cr.Cash 100⑥ Perform service on account.Mar.17 Journal Dr.Accounts Receivable 1,600 Entry: Cr.Service Revenue 1,600 ⑦ Receive cash on account.Mar.23 Journal Dr.Cash 1,200 Entry: Cr.Accounts Receivable 1,200 ⑧ Pay salary expenses.Mar.31 Journal Dr.Salary Expense 1,200 Entry: Rent Expense 500Cr.Cash 1,7002）cashService revenueJohn vines capitalSuppliesLandAccount payableAccount receivableSalary expenseRent expense3)Vines Consulting ServiceBalance SheetMarch 31,200x.Assets Liabilities and Owner’s Equity Cash $41,400 Accounts payable $100 Supplies 200 Vines Consulting,capital 66,900 Land 25,000Accounts receivable 400$67,000 $67,000。

会计专业基础英语

Accounting Unit 4 AccountingPART I Fundamentals to Accounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n. 会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累，自然增长或利益增加，产生10.accounting policies会计政策11.substance over form实质重于形式Accounting12.accounting elements会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v. 确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt] measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ] n. 负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-] n. 费用20.profit['prɒfɪt] n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n. 资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l] adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj. 有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.Balance Sheet/Statement of Financial Position资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变动表29-4 notes [nəʊts] n. 附注PART II Financial Assets*第二部分金融资产*30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset ofone enterprise and a financial liability or equity instrument of another enterprise. 【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incremental external cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl] adj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益45.profit and loss arising from fair value changes公允价值变动损益46.Held-to-maturity investments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj. 分期偿还的,已摊销的48.effective interest rate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz] n. 应收账款51.available-for-sale financial assets可供出售金融资产52.impairment of financial assets金融资产减值52-1 impairment loss of financial assets 金融资产减值损失53.transfer of financial assets金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a part of the financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认，撤销承认54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only when the underlying present obligation (or part of it) is discharged/cancelled.【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。

会计英语

会计英语一、判断题1.Accounts are records of increases and decreases in individualfinancial statement items. 账户是个人财务报表项目的增减记录。

T2.The double-entry accounting system records each transactiontwice. 复式记账系统记录每笔交易两次。

T3.Accounts payable are accounts that you expect will be paid toyou. 应付账款是预计将会付钱给你的账户。

F4.Accounting is a service that provides many different users withfinancial information to make economic decisions. 会计是一种为许多不同的用户提供财务信息来做出经济决策的服务。

T5.Drawings are an example of an expense. 撤资是费用的一个例子。

F6.Firms that conduct their operations in more than one countryare referred to as multinational corporations.在多个国家开展业务的公司被称为跨国公司。

T7.Reliability of information means that the information is free oferror and bias. 信息的可靠性意味着信息是没有错误和偏差的。

T8.One of the most important differences between a servicebusiness and a retail business is in what is sold.服务业务和零售业务之间最重要的区别之一就是销售。

财会专业英语-中英文对照

AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目,账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity—based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available—for—sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common—size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本.Cost of merchandise purchased 产品购买成本Cost of merchandise sold 销货成本Cost of production report 生产成本报告Cost per equivalent unit单位约当产量成本Cost price approach成本价格法Cost variance成本差异Cost-volume-profit analysis本－量－利分析Cost-volume-profit chart本－量－利图Credit memorandumcredit memo贷项通知单Credit period 贷款期限Credit terms 赊销付款条件，信用证条款Credits 贷记Cumulative preferred stock累积优先股Currency exchange rate货币汇率Current assets流动资产Current liabilities流动负债Current position analysis 流动财务状况分析Current ratio流动比率Currently attainable standards当前可达标准DDebit memorandum 借项通知单Debits借记debt securities债务证券，债券decision making 决策，判定；作出判定Deficiency 亏损Deficit 亏损Defined benefit plan 固定收益计划：Defined contribution plan 固定缴款计划：Depletion 折耗：Depreciate：贬值Depreciation 资产等折旧;货币贬值；跌价Depreciation expense 折旧费用Differential analysis 差异分析Differential income or less 差别收入或更少Differential cost 差异成本Differential revenue 差异收入Differential strategy 差异化战略Direct labor cost 直接人工成本Direct labor cost budget 直接人工成本预算Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct materials cost 直接材料成本Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct method 直接法：Direct write—off method 直接注销法:Directing 指导Discount 贴现息；折价：Dishonored note receivable 拒付应收票据：Dividend yield 股利收益率：Dividends 股息，红利Dividends per share每股股利Double-declining—balance method双倍余额递减法Double—entry accounting system 复式会计模式：Drawing 提款：DuPont formula 杜邦公式EEarnings per common share EPS on common stock 普通股每股收益E—commerce 电子商务：Effective interest rate method 实际利率法Effective rate of interest 实际利率：债券发行时的市场利率。

会计英语第一章

-------------- What is Accounting?
1.1
What is Accounting
1.2
1.3 1.4
The Role of Accounting
Accounting and Bookkeeping The Accounting Process
1.5
Accounting Today
Accounting is the basic for decision making. Its purpose is to provide useful information to a variety of users so they can make informed decisions.
会计是决策的基础。它的目的是向大量的用户提供有用的信息，从而让他们做出正确的决策。
The Difference Between Accounting and Bookkeeping Bookkeeping Bookkeeping is the clerical side of accounting——the recording of routine transactions and day-to-day record keeping. Today such tasks are performed primarily by computers and skilled clerical personnel, not by accountant.
Basic Function of an Accounting 1.1.2 An information system System:
(1) Interpret and record the effects of

会计英语

一．会计原则书P4练习一(a)The economic activities of FedEx Corporation are divided into 12-month periods for the purpose of issuing annual reports.答案：Time Period Principle会计分期(b)Solectron Corporation, Inc. does not adjust amounts in its financial statements for the effects of inflation.答案：Monetary Unit Principle货币计量(c)Walgreen Co. reports current and noncurrent classifications in its balance sheet. 答案：Going Concern 持续经营(d) The economic activities of General Electric and its subsidiaries are merged for accounting and reporting purposes.答案：Economic Entity（Business Entity）会计主体练习二(a)Norfolk Southern Corporation reports revenue in its incomestatement when it is earned instead of when the cash is collected. 答案：Revenue Recognition(b) Yahoo, Inc. recognizes depreciation expense for a machine over the 2-year period during which that machine helps the company earn revenue.答案：Matching(c) Oracle Corporation reports information about pending lawsuits in the notes to its financial statements.答案：Full Disclosure(d) Eastman Kodak Company reports land on its balance sheet at the amount paid to acquire it, even though the estimated fair market value is greater.答案：Historical Cost练习三(a) Zip’s Farms, Inc. reports agricultural crops on its balance sheet at market value.Objectivity(b) Crimson Tide Corporation does not accrue a contingent lawsuit gain of $650,000.Conservatism(c) Sun Devil Corporation expenses the cost of wastebaskets in the year they are acquired.Materiality练习四a. Chris Clark deposits $25,000 in a bank account for NetSolutions. Assets Cash 25000Owner’s equity Chris Clark, Capital 25,000b. NetSolutions buys land for $20,000.Assets cash 20000Assets land 20000c. NetSolutions buys supplies for $1,350, agreeing to pay the supplier in the near future.Assets supplies 1350Liabilities Accounts Payable 1,350d. NetSolutions earns fees of $7,500, receiving cash.Assets cash 7500Owner’s equity Fees Earned 7500e. NetSolutions paid: wages, $2,125; rent, $800; utilities, $450; and miscellaneous, $275.Assets cash 3650Owner’s equity Expenses 3650f. NetSolutions pays $950 to creditors on account.Assets cash 950Liabilities Accounts Payable 950g. At the end of the month, the cost of supplies on hand is $550. Assets Supplies 550Owner’s equity Supplies Expense 550h. Chris Clark withdraws $2,000 in cash.Assets cash 2000Owner’s equity Chris Clark, Drawing 2000二．Errors in a Trial Balance❝Trial balance preparation errorsColumn incorrectly added；Amount incorrectly entered on trial balance；Balance entered in wrong column or omitted❝Account balance errorsBalance incorrectly computed；Balance entered in wrong column of account❝Posting errorsWrong amount posted to an account；Debit posted as Credit, or viceTransfer Vouchers转账凭证负债比率书P54四．权责发生制accrual basis和收付实现制cash basis P76Example 3-1Example 3-2书P119 Net sales=Sales Revenue - Sales Returns and Sales Discounts五．1.书P121 Purchases Returns & AllowancesExample: goods costing $300 returned to PW Audio Supply Ltd.Accounts payable 300Merchandise inventory 3002.商业折扣trade discount• Example: Purchase of inventory on account (list price quoted is $5,000 and trade discount given of 10%)Merchandise Inventory 4 500Accounts Payable 4 500To record purchase of inventory on account with a trade discount of $500 3.现金折扣purchase discountExample: The buyer settles account outstanding of $3,500 and receives discount of $70.○1Gross method总额法Accounts Payable 3500Cash 3430Merchandise Inventory 70○2Net method净额法Accounts payablePurchase discounts lostCash简答What costs are included in the cost of the merchandise?答：The cost of merchandise usually includes the invoice price plus any directly identifiable transportation charges less any discounts.六．买卖方书P123 P123 Example 4-1example, A sells $4000 merchandise to B on account FOB shipping point.A pays transportation cost $250.❝Buyer:Merchandise Inventory 4250(B) Accounts Payable 4250❝Seller:Accounts Receivable 4000(A) Sales 4000Accounts Receivable 250Cash 250Example:PW Audio Supply Ltd made cash sale of $2,200. Cost of Goods sold $1,400✓two entries required✓Sale of the goods for $2,200✓Cost of Goods Sold $1,400Cash 2 200Sales 2 200(To record cash sales)Cost of Goods Sold 1 400Merchandise Inventory 1 400(To record merchandise sold for cash)Example: PW Audio Supply Ltd. Records credit for goods returned by customer• two entries required:• Sales Return at Selling Price $300• Return (increase) to Inventory at cost price $140Sales Returns and Allowances 300Accounts Receivable 300( Credit Memo No.×××.)Merchandise Inventory 140Cost of Goods Sold 140(Cost of merchandise returned, Credit Memo No.×××)Example: Sauk Stereo pays PW Audio Supply and receives a discount Cash 3 430Sales Discounts 70Accounts Receivable 3 500(To record collection within 2/7,n/30 discount period from Sauk Stereo ) Net Sales(净销售额)=Sales-Sales returns and allowances-Sales discounts Gross profit（毛利，总利润）=Net sales – Cost of goods soldNet income/Net loss(净收益/净亏损)= Gross profit –Operating expenses P128 Example 4-3选择题什么是现金cashcurrency and coins,money orders (邮政汇票) , bank drafts (银行汇票),demand deposits (活期存款), cashiers’ checks, personal checkspetty cash(备用金), change funds, and most saving deposits(储蓄存款). 现金等价物Cash equivalentssuch as treasury bills, commercial paper, and money market funds.3 Common ledger accounts : Cash on hand, cash in bank, petty cash. 【选择题】Internal control 书P163•protect assets against theft or misuse•promote operational efficiencies•encourage adherence to prescribed managerial policies•ensure accounting data is accurate and reliable七．建立备用金petty cash P165 Example5-1Example1：At the end of August, the petty cash receipts indicated expenditures for the following items: office supplies, $28, postage (office supplies), $22; store supplies, $35, and miscellaneous administrative items, $3.○1To establish a petty cash fundAug. 1 Petty Cash 100.00Cash 100.00○2To replenish the petty cash fund.Aug. 31 Office Supplies 50.00Store Supplies 35.00Misc. Admin. Expense 3.00Cash 88.00【example2】：Allied Plumbing Supply decides to establish a petty cash fund of $150 on January 1. The petty cash the fund reaches a balance of $20 or less.On February 10, the fund is replenished and the following receipts for items paid out of the petty cash fund are recorded: office supplies, $34; store supplies, $12; a minor repair on office equipment, $52; and the cost paid to Federal Express to send an urgent letter, $38.❝Entry to establish the petty cash fund:Jan. 1 Petty Cash (150)Cash (150)❝Entry to replenish the petty cash fund:Feb. 10 O ffice Supplies (34)Postage Expense (38)Store Supplies (12)Repairs Expense (52)Cash (136)考点1：Three common account titles used to record this expense are (1) uncollectible accounts expense,未能收回账款(2) bad debts expense, 坏账(3) doubtful accounts expense. 疑账考点2：书P172Two basic ways to record uncollectible：Allowance method 备抵法；Direct write-off method 直接冲销法书P203Lnventory costing methods：specific identification个别计价法；average cost平均法；FIFO先进先出法first in first out；LIFO后进先出法Machine #1: Original cost, $50,000; accumulated depreciation, $35,000; sold for $18,000Entry:Cash…………………………………….18,000Accumulated Depreciation—Machinery 35,000Machinery………………………50,000Gain on Disposal of Fixed Assets 3,000Machine #2: Original cost, $75,000; accumulated depreciation, $65,000; sold for $4,000Entry:Cash…………………………………….4,000 Accumulated Depreciation—Machinery 65,000Loss on Disposal of Fixed Assets……..6,000Machinery……………………..75,000【选择】导致存货价值变更：physical deterjoration；change in consumer tastes；technological obsolescenceLnterest=principal*stated value*time选择题T ypes of bonds：Common types found in practice:Secured bonds （有担保债券）Unsecured (debenture) bonds （无担保债券）T erm bonds（到期还本债券）,Serial bonds (分期还本债券)Callable bonds (可赎回债券)Convertible bonds（可转换债券）Registered bonds (记名债券)bearer or coupon bonds.（不记名债券）Illustration Three year bonds are issued at face value of $100,000 on Jan. 1, 2007, a stated interest rate of 8%, and market rate of 8%.Illustration Stated rate = 8%. Market rate = 8%.Journal entries for 2007:1/1/07 Cash 100,000Bonds payable 100,00012/31/07 Interest expense 8,000 Cash 8,000Illustration Three year bonds are issued at face value of $100,000 on Jan. 1, 2007, and a stated interest rate of 8%. Calculate the issue price of the bonds assuming a market interest rate of 10%.Market Rate 10% (PV for 3 periods at 10%)Illustration Three year bonds are issued at face value of $100,000 on Jan. 1, 2007, a stated interest rate of 8%, and market rate of 10%. Illustration Stated rate = 8%. Market rate = 10%.Journal entries for 2007:1/1/07 Cash 95,027Discount on bonds payable 4,973Bonds payable 100,00012/31/07 Interest expense 9,503Discount on bonds payable 1,503Cash 8,000Illustration Three year bonds are issued at face value of $100,000 on Jan. 1, 2007, and a stated interest rate of 8%. Calculate the issue price of the bonds assuming a market interest rate of 6%.Market Rate 6% (PV for 3 periods at 6%)Illustration Three year bonds are issued at face value of $100,000 on Jan. 1, 2007, a stated interest rate of 8%, and market rate of 6%.Illustration Stated rate = 8%. Market rate = 6%.Journal entries for 2007:1/1/07 Cash 105,346Premium on bonds payable 5,346Bonds payable 100,00012/31/07 Interest expense 6,321Premium on bonds payable 1,679Cash 8,000Illustration Three year 8% bonds of $100,000 issued on Jan. 1, 2007, are recalled at 105 on Dec. 31, 2008. Expenses of recall are $2,000. Market interest on issue date was 8%.Journal entry at Dec. 31, 2007:Bonds payable 100,000Loss on extinguishment 8,817Cash 107,000Discount on bonds payable 1,817Reacquisition price = $105,000 + 2,000 = $107,000Dividends股利：Cash dividends现金股利；stock dividends股票股利；property dividends 1.Cash DividendsOn December 1, the Board of directors of Barns Inc.declared a $0.25 per-share dividend on its common stock to shareholders of record on December 11, payable on January 2. Barns has 25,000 shares of stock authorized, 10,000 shares issued, and 8,000 shares outstanding.Dec. 1 Cash Dividends 2 000 00Cash Dividends Payable 2 000 00Jan. 2 Cash Dividends Payable 42 500 00Cash 42 500 00Stock Splits股票分割：For example, if a company has 100,000 shares of $10 par value common stock outstanding, a 2-for-1 stock split would result in the issuance of $100,000 more shares and an accompanying reduction of par value to $5 per share.Common Stock, $10 par,10,000 shares outstanding $100,000 Paid-in Capital in Excess of Par--Common Stock 80,000 Retained Earnings 160,000Market price $32 per share Dec. 15 Stock dividends(10%*10,000*$32) 32 000 00Stock dividends distributable (10%*10,000*$10) 10 000 00 Paid-in Capital in Excess ofPar—Common Stock 22000 00Declared a 10% stock dividend.Jan. 10 Stock dividends distributable 10000 00Common Stock 10000 00Distributed a 10% stock dividend.Jan. 10 Stock dividends(50%*10,000*$10) 50000 00Stock dividends distributable 50000 00Declared a 50% stock dividend.Jan. 10 Stock dividends distributable 50000 00Common Stock 50000 00。

会计英文(中英文对照)

一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 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 basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 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 stage s1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement f or fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程T echnical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 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T enure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income '191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金T ax 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T ax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税T ax 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T ax for maintaining and building cities payab le'217108 应交房产税Housing property tax payable'217109 应交土地使用税T enure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVUL PT) 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Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other 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 t o assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费T axes 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 cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入Operating income5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加T ax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税T ax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费T echnology 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T enure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustmentconsistency一贯性substance over form实质重于形式materiality重要性 prudence谨慎性current asset流动资产non-current asset非流动资产round it up, round it down四舍五入contingent liability或有负债creditor债权人rendering of service提供劳务royalties 版税bonus share分红股redempte share 赎回股份debenture债券credit贷方 depreciation 折旧residual value 剩余价值accounting treatment 会计处理 accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法 contribution margin 边际贡献deferred income 递延收入 finance lease 融资租赁cash equivalents 现金等价物 operating lease 经营租赁capital appreciation 资本增值 amortization 分摊incremental budget 增量预算 zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法。

会计英语中英对照大全

会计英语中英对照A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易。

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中华女子学院2016——2017学年第1学期《会计专业英语》课程试卷（论文类）论文题目Analysis on the effect of business tax reform value added tax on real estate课程代码 1050042013课程名称会计专业英语学号 130404077姓名史慧丹院系管理学院会计系专业会计考试时间 2016年10月27日考试成绩Since the State Council made it clear, and strive to 12th Five-Year during the comprehensive completion of the camp changed to increase reform, camp changed to increase and then move forward. Real estate enterprises "camp changed to increase", is the history of China's tax reform, but also the history of real estate development in the history of major events, will give the vast number of real estate enterprises have brought unprecedented challenges and opportunities for development.Firstly, the "camp to add" the development background and the real estate industry, it makes a brief overview of that the importance of the real estate industry in economic development, and tax on the real estate industry. Followed by an overview of the new tax policy,so that we clearly understand the V AT tax policy.Finally,through the study of the new tax policy of the real estate industry, to explore the "camp changed to increase" the real estate industry to bring opportunities and challenges.Key words:real estate, replacing business tax with value-added tax(V AT), tax burden, opportunity,challenge1.Business tax, V AT instead of real estate industry (2)2.The real estate industry "camp to increase" policy details (3)2.1 the taxpayer (3)2.2.scope (3)3. The "Camp changed by" the impact on the real estate industry (4)3.1 the real estate industry "camp changed by" objective (4)3.2."camp to increase" brings to the real estate industry news (4)3.3"Camp to increase" to the challenges posed by real estate companies (5)4.The summary (7)1.Business tax, VAT instead of real estate industryBusiness tax reform value added tax (hereinafter "camp changed by") as 35 during the fiscal and taxation system reform in China "plays", is based on structural tax reductions to promote steady growth in adjusting the structure of "key points". 2011 year, approved by the State Council, finance and the State administration of taxation jointly issued a pilot plan to replace business tax V AT to 2016 years 1 month, Li keqiang chaired a symposium, decision 2016 year in full swing, "camp to increase" In order to significantly reduce corporate taxes further. According to statistics as of 2015 years 6 month country into "camp changed by" pilot of the taxpayer a total of 509 million.The real estate industry is the "camp changed by" concern in the industry, Because the real estate industry plays an important role in the national economy, is an important industry of the national economy and improve people's lives. Investment, consumption, import and export of three is the engine of national economic growth, real estate constitutes investment, consumption, import and export, the three growth engines of the main driving forces. In addition, the economy in addition to the direct contribution to the growth of the real estate industry to promote economic growth, due to the intermediate links in the chain of real estate industry in the national economy, has a strong correlation effects. Can effect driven prior to building materials, metallurgy, machine-building, finance and other industries, through to after effects-led decoration, home appliances and related industries such as financial services, insurance, instrument development, prosperity can effectively drive many of the real estate industry to flourish.Value added tax upon the full implementation of, all over the world 160 In a number of countries implementing V AT or similar taxes, China will be the V AT tax base the wide range of countries. Compared with the international standard V AT tax, China's value added tax system will be unique in the real estate industry, the sales tax will not only apply to B2B(business to business) or B2C(business to individuals) deal, will also apply to C2C(person to person) transactions These approaches in other salestax States there is no precedent. If our "camp changed by" well, other countries are likely to follow so as to expand the scope of the V AT taxable.2.The real estate industry "camp to increase" policy details2.1 the taxpayer2.11. the People's Republic of China sales of real estate projects developed by enterprises in the territory, as a V AT taxpayer.2.12.V AT taxpayers are divided into the general taxpayers and two small scale taxpayers category. Apply for V AT taxpayers years sales of more than 500 million (including the number) for the general taxpayers, taxpayers who did not exceed the required standards for small-scale taxpayers.2.2.scope2.21.in accordance with the sales services, provisions of the intangible assets or immovable property notes, the real estate industry mainly covers the following items:(1) Developed by real estate sales real estate project sales real estate taxes;(2) Real estate rental real estate projects developed by (such as shops, offices, apartments, etc), belonging to the rental tariff lines in the operating lease of real estate services and real estate leasing services (real estate sale and leaseback financing leasing is not included).2.22.do not levy sales tax projects(1) Real estate department or their designated institutions, Fund Management Center, developers and property management units collect residential special maintenance funds.(2) In the process of reorganization, by way of merger, separation, sale, or exchange of, all or part of the physical assets and their associated debt, liabilities and labor be transferred to other units or individuals, involved in real estate, land use rights transfer.3. The "Camp changed by" the impact on the real estate industry3.1 the real estate industry "camp changed by" objective"Camp changed by" the aim of the reform is to reduce the tax burden of enterprises as a whole, and make the tax more fair and equitable.3.2."camp to increase" brings to the real estate industry news3.21.The real estate industry "camp to increase" to improve the revenue chain, tax increasesSales tax existed led to V AT deduction chain interrupted construction and installation included in the cost of input tax is not deductible, repeat causing some real estate Enterprise taxes; tax with V AT, the V AT chain is almost complete, contained in the class of service purchased by the taxpayer, such as tax deductible. From a static view, sales tax with V AT, originally belonging to the business tax revenue into sales tax revenue, an increase of sales tax revenue. From the perspective of dynamic, because prior to the final consumption of each link, tax itself, eliminate double taxation, promote Division, helps to improve economic efficiency, which will also bring in sales tax revenue growth.3.22. Real estate enterprises ' overall tax burden is expected to declineReal estate "camp changed by" belonging to the country's "structural tax reduction" part of the reform, the industry overall tax burden will decline. "Camp to increase" after tax and the 5% business tax rate compared to seemingly high, but taking into account the various deductible items, individual enterprise tax burdens are high or low is difficult to judge, general tax cost should be reduced.3.23. real estate sales are expected to increaseBefore enterprise pay business tax has led to some duplicate tax for real estate companies. Heavy tax burden to a certain extent affect the enthusiasm of consumers purchase or investment. "Camp to increase", the real estate tax on a chain link, costs during the construction and installation costs, and payment of value added tax isdeductible, if the input tax is large, corporate taxes are expected to decline. For small and medium sized real estate enterprises, if the annual taxable sales of 500 million Yuan, will be the V AT small scale taxpayers, the applicable tax rate from 5% down to 3%, taxes directly 40%. Taxes reduced, real estate company can cut prices, sales will improve. Seen from the direction of tax reform, V AT in the future to achieve the complete consumption-type V AT, real estate sales tax which can be deducted. Production and trade and other non-real estate businesses purchasing office space, production plant made input tax credit or a deduction to buy not only the value of commercial real estate and investment against the dilution effect of inflation on asset, but also reduce the tax burden on businesses, investment enthusiasm will be greatly enhanced, will also have a new market demand. Lower housing prices and increased demand for business investment, will to some extent real estate boom.3.24.real estate industry "camp changed by" conducive to enhancing industry competitivenessMarket prices do not really depends on the cost, a more important determinant is supply and demand. This year, the real estate market to a buyer's market, the real estate trend of falling down, inventory positions in the market as a whole market oversupply, especially two or three tiers. Developers face continued low turnover showed great pressure. In that case, the real estate industry to replace business tax V AT, to some extent, been able to keep costs and help further promote the Division of labor and specialization, while reducing the burden on consumers, so as to further stimulate demand, create a virtuous cycle in this manner, so the pilot is good policy.3.3"Camp to increase" to the challenges posed by real estate companies3.31. the policy transition phase with potential for major losses"Camp changed by" pilot at this stage, a lot of policy there are differences with the reality of real estate enterprises, real still have considerable difficulties in its implementation. And as in "camp to increase" real estate company before payment is 5% of sales tax, suddenly becomes a value added tax, may cause the company tosuffer a big loss. As a real-estate was completed, but the sale is not over, if in the V AT rate from 5% up to 11%as companies was basically completed, there was virtually no input tax deductible. Sales contract has no price change, the enterprise is actually increasing tax costs, resulting in a big loss.3.32. the related persons not familiar with tax policyThe real estate business "camp to increase" until payment of business tax, tax treatment may not involve V AT. From CFO to financial managers, and general financial assistance, little is know about the V AT regulations, do not even know. "Camp to increase" brings to the real estate business after the biggest challenge, that is, from top to bottom, not about the value-added tax policy to use value-added tax regulations guiding constraint management work. Do not know what will be the tax risk, do not know what will taxes, but do not know how to deal with unexpected tax problem and early prevention. In this situation, enterprises are unable to control the enterprise tax risk and tax burden. Some say real estate corporate finance staff from top to bottom can cram value-added tax knowledge, but catching up will take time, there is a process. Unfamiliar with the policy challenges are all "camp changed by" common to face the risk of enterprises, companies would not survive, the only difference is, some enterprises are familiar with the time faster, some slower.3.33. the financial deal with increased difficultyUnder the current V AT tax, V AT small scale taxpayers and taxpayers are divided into the general taxpayer, tax treatment and collection provisions of the two categories of taxpayer are not the same. For value-added tax general taxpayer, because V AT is the price excluding tax, separation of purchase and sales of ad valorem taxes, make sales tax special invoices need to be provided to the tax authorities for a period of certification. "Camp changed by" early financial officer faces old and new cohesion of the tax system, tax policy changes, specific business process transformation of accounting and tax problems. Because the sales tax is a tax on revenues directly, simply add a ledger, accounting model is simple and easy to understand. The modalities for the accounting of the sales tax deduction, the taxable amount is equal to the sales tax less input tax, additional ten ledger accounts more difficult than theoriginal increase substantially. "Camp changed by" not only changed the accounting system, while also invoicing system, tax system, certification, deductions, tax payment and other operational aspects of a series of new issues, accounting the slightest mistake will be at risk.3.34. lack of deductible input V AT amount, part of the significant increase in real estate taxes or"Camp to increase" goal was reform only on products or services the value added tax, thereby reducing duplication of taxes aspect. From the national "camp to increase" on a trial basis, and early "camp changed by" feedback from industry point of view, most of the enterprises to achieve a decline in the tax burden, but some companies because production is cyclical, the cost structure of the deductible cost is relatively small and cannot deduct costs or income tax to offset an invoice and other reasons, instead of resulting in a tax increase.4.The summaryCompared with previous business tax burden, the challenge is also an opportunity for the enterprise. This is not the patches to the original system, but the establishment of the new system and innovation, I think that real estate companies to seize the opportunity to actively adapt to the new tax policy. Those problems to be solved, the challenges facing, with the maturing of future property appreciation tax policy adjustment solution.Reference：[1] Charles E. McLure. The Value Added Tax on Electronic Commerce in the European Union[J]. International Tax and Public Finance . 2003 (6)[2] Malcolm Gillis. Tax policy and capital formation: African experience with the value-added tax[J]. Policy Sciences . 2001 (2)[3] Charles E. McLure. Implementing Subnational Value Added Taxes on Internal Trade: The Compensating V AT (CV A T)[J]. International Tax and Public Finance . 2000 (6)。