实用会计英语(第四版) (8)
会计英语八章 优质课件
Few companies that grant credit to customer get away from suffering credit losses. The losses due to uncollected accounts from customers are generally described as bad debts.
The answer is clear that granting credit results in high inventory turnover and increasing sales volume. Even though bad debits incurred, most of the product cost is recovered, and the return of income offsets the uncollectible accounts enough.
(2) notes receivable
(3) other receivable
Accounts receivable are amount due from customers. They arise from selling goods or services on credit. Accounts receivable are expected to be collected within one year and are classified as current assets on the balance sheet.
That is, bad debt is recorded only when actual loss is confirmed.
会计专业英语 (8)
1.英语视听 2.专业术语
3.典型例句
4.典型例题 5.小结
Unit8 第8单元
英语试听
专业术语
典型例句
典型例题
小结
专业 术语
指特定领域对一些特定事物的统一的业内称谓 也是在专业交流时对名称的简介用语
现金收付实现制 权责发生制 商业折扣 现金折扣 现销 赊销 生产成本 直接材料 直接人工 期间费用
公司应该在什么时间记录这6 000美元的佣金收入，6月还是7月？ 公司应该在6月10日记录这笔收入，提供了服务销售客户的房子。尽 管公司不会收到这笔佣金在7月之前，它还必须在6月10日记录应收 账款。今年7月，收到此笔应收账款时，公司不能第二次记录收入。 收回一个应收金额增加资产，现金，减少其他资产应收账款。因此， 收回应收账款并不增加所有者权益，并不代表收入。
When should the company record this $ 6 000commission revenue—in May, June, or July? The company should record this revenue on June 10—the day it rendered the service of selling the client’s house. As the company will not collect this commission until July, it must also record an account receivable on June 10. In July, when this receivable is collected, the company must not record revenue a second time. An amount receivable increases one asset, cash, and decreases other asset—accounts receivable. Thus, collecting an account receivable does not increase owners’ equity and does not represent revenue.
会计学英语电子版课件08
EFFECTS OF DIRECT WRITEOFF METHOD
THE ALLOWANCE METHOD
Allowance method
Required when bad debts are deemed to be material in amount
Uncollectible accounts are estimated At the end of each period Expense for the uncollectible accounts is
10
Review
a. b. c.
d.
Accounts receivable include Interest receivable. Advances to employees. Amounts customers owe from purchasing goods and/or services. Income taxes receivable.
9
RECOGNIZING ACCOUNTS RECEIVABLE
General Journal Date July 5 Account Titles Sales Returns and Allowances Accounts Receivable – Polo Company Debit 100 Credit
16
DIRECT WRITE-OFF METHOD
Direct write-off method
An entry is made for bad debts expense when an account is determined to be uncollectible at which time the loss is charged to Bad Debts Expense
_会计英语(B)试题及答案《实用会计英语》(第四版)李海红[5页]
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会计英语期末考试题I. Words and terms (20%)1. bankruptcy _________2. financial performance________3. debit ______________4. compound entry__________5. accrual accounting__________6. gross proceeds____________7. marketable securities __________ 8.operating expenses___________9. cash flow______________ 10. store credit_____________11.预付费用＿＿＿＿＿＿＿＿ 12.累计折旧＿＿＿＿＿＿13.试算平衡＿＿＿＿＿＿＿＿ 14.资产负债表＿＿＿＿＿＿＿＿15.业主提款账户＿＿＿＿＿＿＿ 16.坏账准备账户＿＿＿＿＿＿＿＿17.贴现利息＿＿＿＿＿＿＿＿ 18.会计循环＿＿＿＿＿＿＿19.股息＿＿＿＿＿＿＿＿ 20.日记账＿＿＿II Fill in the blanks with proper words.(20%)1. Accounting profession is sorted into ____________________, government accounting, management accounting and __________________.2._________________,____________________________,_________________________are the three basic forms of business activities.3.____________________________ is considered as the heart of modern accounting.4. Basically, the T account has three parts: _______________, the debit and ______________.5.Each source document should include at least three parts: the date, the_________________ and ______________________________________.6. After the transactions have been entered in the journal, they must be transferred to the _______________________________ and this process is called ____________.7. The first step of the closing entries is the ________________ accounts are closed by transferring their balances to the ___________________________ account.8. At the beginning of accounting period, the investment cost of marketable securities includes _____________________, taxes, and ________________________ .9. The accounts that can’t be collected are called _____________________________ or ___________________.10. A 60-day, 6%, $4000 note was issued on October 3rd. The note will be due on ________________ and the maturity value of the note is _________________.III. Write T ( true) before the statements which are true and (F) which are false.(5%)1. ( ) The profits and losses in a partnership must be allocated equally by the partners.2. ( ) The total of the debits equals the total of the credits means there is not any error in the process of recording and calculating.3. ( ) The balance of the temporary accounts such as revenue, expense and withdrawals should be zero in preparation for the start of the next accounting period.4. ( ) The collection of the credit sales will increase the balance of Accounts Receivable.5. ( ) The company can discount the promissory note to the bank or other financial units when it needs cash.IV. Match the classifications in Column A with the expression in Column B and write the correct letters on the lines.(15%)Column A Column BCurrent asset a. cash in the safe________________ b. five-year bondsc. lathesd. drillse. accounting system softwareLong –term asset f. cash in bank_______________ g. pencilsh. stationaryi. brand namej. import quotasIntangible asset k. notes receivable______________ l. desksm. motion picture filmn. customer and supplier relationshipo. countersV. Translate the following sentences (15%)1.Bookkeeping is the day-to-day record-keeping involved in the process of accounting.2. The journal records transactions day by day and shows an explanation of each transaction.3. If the prepaid expenses are not adjusted at the end of accounting period, the assets will be exaggerated and the expenses will be understated.4. Income statement is used to track revenues and expenses so that you can determine the operating performance of the business over a period of time.5.While profit is the amount of money you expect to make over a given period of time, cash iswhat you must have to keep your business running.VI. Calculation ( 10% )1.At the beginning of the year , Kevin Young company ‘s assets were 220,000, and its ownersequity was $ 123,000 . During the year, assets increased $60,000, and the liabilities decreased $ 10,000. What was the owner’s equity at the end of the year?2. A sale is made on August 1 for $ 400 ,terms 2/10, n/30, on which a sales return of $ 100 isgranted on August 6 .What is the dollar amount received for payment in full on August 9 ?VII. Make entries (15%)Tom Vega, after receiving his degree in computer science, began his own business called A Star System Company. He completed the following transactions soon after starting the business. Make entries to record these transactions using the following account titles: Cash, Accounts Receivable, Prepaid Rent, Computer Supplies, Minicomputer, System Library, Accounts Payable, Service Revenue, Expense, Tom Vega, Capital and Tom Vega, Withdrawals.1.Tom began his business with a $10,000 cash investment, and a system library, which cost$920.2.Paid two months’ rent for an office. Rent is $360 per month.3.Purchased a minicomputer for $4,500 in cash.4.Purchased computer supplies on credit, $620.5.Collected revenue from a client, $730.6.Billed a client $450 upon completion of a short project.7.Paid expenses of $230.8.Received $450 from the client billed previously.9.Withdrew $210 in cash for personal expense.10.Paid $620 of amount owed in transaction 4.会计英语答案I. Words and terms1. 破产2. 财务业绩3.借方4.复合分录5. 权责发生制会计6.毛利润7.有价证券8.营业费用9.现金流10.赊账11.Prepaid Expense 12. Accumulated Depreciation 13. trial balance 14. balance sheet 15. Withdrawals Account 16. Allowance for Uncollectible Accounts 17. discount 18. accounting cycle 19. dividend 20. journal评分标准：共计20分，每题1分。
会计英语第四版试题及答案
会计英语第四版试题及答案Section 1: Multiple Choice Questions1. Which of the following is a primary function of accounting?a) Data analysisb) Financial forecastingc) Budgetingd) Asset managementAnswer: a) Data analysis2. Which financial statement shows a company's revenues and expenses over a specific period of time?a) Balance sheetb) Income statementc) Statement of cash flowsd) Statement of retained earningsAnswer: b) Income statement3. The accrual basis of accounting recognizes revenues and expenses when:a) Cash is received or paidb) Goods are sold or purchasedc) Services are provided or receivedd) Assets are acquired or disposed ofAnswer: c) Services are provided or received4. The accounting equation can be expressed as:a) Assets = Liabilities + Owner's Equityb) Revenues - Expenses = Net Incomec) Cash Inflows - Cash Outflows = Net Cash Flowd) Assets + Liabilities = Owner's Equity + Revenues - ExpensesAnswer: a) Assets = Liabilities + Owner's Equity5. Which of the following statements is true about the International Financial Reporting Standards (IFRS)?a) They are principles-based accounting standardsb) They are used primarily in the United Statesc) They have been adopted by all countries globallyd) They focus only on financial reporting for public companiesAnswer: a) They are principles-based accounting standardsSection 2: Short Answer Questions1. Define the term "depreciation" in accounting.Depreciation is the systematic allocation of the cost of an asset over its useful life. It represents the decrease in value of an asset over time due to wear and tear, obsolescence, or other factors.2. What are the three main financial statements prepared by a company?The three main financial statements are the balance sheet, income statement, and statement of cash flows.3. Explain the difference between accounts payable and accounts receivable.Accounts payable refers to the money a company owes to its creditors or suppliers for goods or services received but not yet paid for. Accounts receivable, on the other hand, represents the money owed to a company by its customers for goods or services provided but not yet received payment for.4. What is the purpose of a trial balance in accounting?The purpose of a trial balance is to ensure the accuracy of the accounts and records by comparing the total debits and credits. It helps identify any errors or discrepancies that need to be rectified before preparing financial statements.5. Briefly explain the concept of "double-entry" bookkeeping.Double-entry bookkeeping is a system of recording financial transactions that requires each transaction to have at least two entries – a debit and a credit. This system ensures that the accounting equation (assets = liabilities+ owner's equity) remains in balance and helps maintain the accuracy of the financial records.Section 3: Essay Questions1. Discuss the role of ethics in accounting.Ethics plays a crucial role in accounting as it ensures the integrity, transparency, and fairness of financial reporting. Accountants are expectedto adhere to professional codes of conduct and ethical guidelines to maintain objectivity, confidentiality, and independence. Ethical behavior in accounting helps build trust among stakeholders, prevents fraudulent practices, and promotes accountability in financial management.2. What is the importance of internal controls in accounting?Internal controls are essential in accounting as they help safeguard assets, prevent and detect fraud, ensure accuracy in financial statements, and promote operational efficiency. They include procedures, policies, and mechanisms that mitigate risks, maintain the reliability of financial information, and protect a company's resources. Effective internal controls contribute to better financial management, compliance with regulations, and overall organizational success.3. Explain the concept of "going concern" in accounting.The concept of "going concern" in accounting assumes that a company will continue its operations and fulfill its obligations in the foreseeable future. It implies that the entity is financially stable, has sufficient resources to operate, and does not plan to liquidate or significantly curtail its activities. This assumption influences the valuation of assets, liabilities, and thepreparation of financial statements, giving stakeholders an understanding of the company's ability to continue as a viable entity.In conclusion, accounting is a fundamental aspect of business management that involves various principles, concepts, and practices. It serves as a tool for financial analysis, decision-making, and communication of financial information. Understanding accounting concepts and applying them accurately is crucial for professionals in the field to ensure reliable and transparent financial reporting.。
会计英语(第四版)
第一章会计总论学习目标：1.了解会计信息系统2.应用公认会计准则3.了解财务报表4.运用会计要素5.运用会计等式6.了解会计及其环境本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。
本章也将对公认会计准则以及一些相关概念和原则进行解释。
本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。
同时，本章还将简单介绍财务报表。
1.1 会计是一个信息系统我们通常把会计描述为一个信息系统。
作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。
会计的围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。
会计所涵盖的围要大于簿记。
图表1－1是信息在会计系统的流转图。
簿记是对交易和事件的记录，只是会计的一部分。
会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和部的使用者制定各项经济决策。
图表1-1 会计信息流转会计信息使用者主要是投资者和债权人，政府，工会，普通公众也会使用会计信息。
1.2 组织形式企业有三种组织形式：个人独资企业是指由一个自然人投资拥有的企业组织。
个人独资企业是一个会计实体，但并不是法律实体个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。
合伙企业的所有者被称为合伙人。
现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。
股东不对公司的债务负责。
有限责任是公司这种组织形式的一个显著优点。
公司的所有权被分为股份。
股份可以在所有者之间转让。
1.3 编报财务报表的框架由于各个国家的法律和经济环境不同，各国有不同的会计模式。
在一个国家可行的会计实务在另一个国家并不一定可行。
由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。
实用会计英语Chapter 8 Adjustments
8-17
Analysis of Transaction
Assets decreased. Owner’s equity decreased. Decreases in assets are recorded by credits. Decreases in owner’s equity are
recorded by debits. Decrease in owner’s equity is recorded by ad debit to Insurance Expense. Decrease in asset is recorded by a
$400 $400
8-16
EXAMPLE
On March 8, the agency paid $600 for a one-year insurance policy.
As each day of the month passed, a part of the expenditure
expired.
8-6
Examples
Suppose that $500 of photocopy supplies
and $300 of office supplies are used up at the end of March.
8-7
Analysis of Example
Assets decreased. Owner’s equity decreased. Decreases in assets are recorded by credits. Decreases in owner’s equity are recorded by debits. Decreases in owner’s equity are recorded by debits to Photocopy Supplies Expense and Office Supplies Expense. Decreases in assets are recorded by credits to Photocopy Supplies and Office Supplies.
会计实用英语
会计实用英语第一篇：会计实用英语account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表： income statements(or statements of income)利润分配表：retained earnings现金流量表：cash flowsAccounting system 会计系统American Accounting Association 美国会计协会American 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Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External 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 Office 政府会计办公室accountant genaral 会计主任 account balancde 结平的帐户 account bill 帐单account books 帐account classification 帐户分类Income 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 Service 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 Exchange Commission 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Tax accounting 税务会计Accounting equation 会计等式Articulation 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Expenses 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Window dressing 门面粉饰Account 帐第二篇：会计常用英语现金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assetscashier‘s check其他货币资金-银行汇票 Other monetary assetscredit cards 其他货币资金-信用证保证金Other monetary assetscash for investment短期投资-股票投资 Investmentsstocks短期投资-债券投资 Investmentsbonds短期投资-基金投资 Investmentsfunds短期投资-其他投资 Investmentsothers短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investmentothers长期债券投资-债券投资 Long term securities investemntothers长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备-应收帐款 Provision for doubtful debtsother debtors 其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资 Consigned processiong material 委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled G/L on current assets待处理固定资产损益 Unsettled G/L on fixed assets委托贷款-本金 Consignment loaninterest委托贷款-减值准备 Consignment loanBuildings固定资产-机器设备Fixed assetsElectronic Equipment, furniture and fixtures固定资产-运输设备Fixed assetsspecific materials工程物资-专用设备 Project materialprepaid for equipment工程物资-为生产准备的工具及器具 Project materialpatent无形资产-非专利技术 Intangible assetstrademark rights无形资产-土地使用权 Intangible assetsgoodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvances from customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loanspledged短期借款-信用借款 Bank loanscredit短期借款-担保借款 Bank loansguaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loansPar value应付债券-债券溢价 Bond payableDiscount应付债券-应计利息 Bond payableincome tax应交税金-增值税 Tax payablebusiness tax应交税金-消费税 Tax payableothers递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入Profit appropriationstatutory surplus reserve利润分配-提取法定公益金 Profit appropriationreserve fund利润分配-提取企业发展基金Profit appropriationstaff bonus and welfare fund利润分配-利润归还投资Profit appropriationpreference shares dividends利润分配-提取任意盈余公积Profit appropriationordinary shares dividends利润分配-转作股本的普通股股利Profit appropriationshare premium资本公积-接受捐赠非现金资产准备Capital surpluscash donation资本公积-股权投资准备 Capital surplussubsidiary资本公积-外币资本折算差额 Capital surplusothers盈余公积-法定盈余公积金Surplus reserveother surplus reserve盈余公积-法定公益金 Surplus reservereserve fund盈余公积-企业发展基金Surplus reservereture investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax一、资产类 assets现金 cash on hand银行存款 cash in bank其他货币资金 other cash and cash equivalent短期投资 short-term investment短期投资跌价准备short-term investments falling price reserve应收票据 notes receivable应收股利 dividend receivable应收利息 interest receivable应收帐款 accounts receivable坏帐准备 bad debt reserve预付帐款 advance money应收补贴款 cover deficit receivable from state subsidize其他应收款 other notes receivable在途物资 materials in transit原材料 raw materials包装物 wrappage低值易耗品 low-value consumption goods库存商品 finished goods委托加工物资 work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis存货跌价准备 inventory falling price reserve 分期收款发出商品 collect money and send out the goods by stages待摊费用 deferred and prepaid expenses长期股权投资 long-term investment on stocks长期债权投资 long-term investment on bonds长期投资减值准备 long-term investment depreciation reserve 固定资产 fixed assets累计折旧 accumulated depreciation工程物资 project goods and material在建工程 project under construction固定资产清理 fixed assets disposal无形资产 intangible assets开办费 organization/preliminary expenses长期待摊费用 long-term deferred and prepaid expenses待处理财产损溢 wait deal assets loss or income二、负债类 debts短期借款 short-term loan应付票据 notes payable应付帐款 accounts payable预收帐款 advance payment代销商品款 consignor payable应付工资 accrued payroll应付福利费 accrued welfarism应付股利 dividends payable应交税金 tax payable其他应交款 accrued other payments 其他应付款 other payable预提费用 drawing expenses in advance 长期借款 long-term loan应付债券 debenture payable长期应付款 long-term payable递延税款 deferred tax住房周转金 revolving fund of house 三、所有者权益 owners equity股本 paid-up stock资本公积 capital reserve盈余公积 surplus reserve本年利润 current year profit利润分配 profit distribution四、成本类 cost生产成本 cost of manufacture制造费用 manufacturing overhead 五、损益类 profit and loss（p/l）主营业务收入 prime operating revenue 其他业务收入 other operating revenue 折扣与折让 discount and allowance投资收益 investment income补贴收入 subsidize revenue营业外收入 non-operating income主营业务成本 operating cost主营业务税金及附加tax and associate charge其他业务支出other operating expenses存货跌价损失 inventory falling price loss营业费用 operating expenses管理费用 general and administrative expenses财务费用 financial expenses营业外支出 non-operating expenditure所得税 income tax以前损益调整 adjusted p/l for prior year第三篇：会计英语求职信在外企上班用英语的求职信是不是会跟合适点呢?来看看如何写一篇好的英语求职信吧。
会计英语八
会计英语八1940 idle capacity 闲置生产能力1941 idle-capacity cost 闲置生产能力成本1942 idle money 闲置资金1943 idle time 停工时间1944 idle time cost 停工时间成本1945 illegal acts 违法行为,不法行为1946 illegal dividend 非法股利1947 illiquid assets 非流动性资产1948 illiquidity 非流动性1949 impairment of capital 资本减损1950 impairment of value 价值减损1951 imperfect information 不完整信息1952 imperfect market 不完善竞争的市场1953 impersonal account 非人名账户1954 implicit cost 内含成本,隐含成本1955 import credit 进口信贷1956 import declaration 进口报关1957 import duty 进口关税,进口税1958 impound 扣押1959 imprest fund 定额备用金1960 imprest system 定额备用金制度1961 improvement and extensions 改造和扩充投资1962 imputed cost 应计成本,推算成本1963 imputed interest 应计利息,推算利息1964 inactive money 呆滞资金1965 inactive securities 呆滞证券1966 inadequacy 不适用1967 inadmitted asset 不承保资产1968 in arrears 拖欠1969 inavoidable cost 不可避免成本1970 in bond 保税1971 incentive stock option 奖励性股票购买权1972 incentive wage system 奖励工资制度1973 in-charge accountant 主管会计师1974 income ①收益②收入,所得1975 income account 收益账户,损益账户1976 income before interest and tax 支付利息和税款前收益1977 income bond 收益债券1978 income concept 收益概念1979 income deduction 收益扣减项目1980 income distribution account 收益分配账户1981 income from continuing operations 连续经营部门营业收益1982 income from discontinued operations 停业部门营业收益1983 income per share 每股收益1984 income quality 收益质量1985 income realization 收益实现1986 income smoothing 收益修匀1987 income statement 收益表,损益表1988 income statement account 损益表账户1989 income statement audit 损益表审计1990 income summary 损益汇总账户1991 income tax 所得税1992 income tax credit 所得税税额抵免1993 income tax payable 应付所得税1994 incorporated 已注册,已注册公司1995 incorporation 登记,注册1996 incremental analysis 增量分析法1997 incurred cost 已发生成本1998 indebtedness 欠债1999 in default 违约2000 indenture 合约,契约2001 independence 独立性,超然独立性2002 independent accountant 独立会计师2003 independent auditor 独立审计师2004 independent variable 自变量2005 index ①指数②索引2006 index access 索引存取2007 indexation 按物价指数调整,物价指数化2008 indexed bond 物价指数化债券2009 indexed pension 物价指数化退休金2010 index number 指数2011 i ndex number trend series 指数趋势数列2012 index of cost of living 生活费用指数2013 Index of Retail Price 零售价格指数2014 indirect arbitrage 间接套汇,间接套利2015 indirect cost 间接成本2016 indirect investment 间接投资2017 indirect labor 间接人工2018 indirect liability ①间接负债②间接责任2019 indirect material 间接材料2020 indirect rate 间接汇率2021 indirect tax 间接税2022 individual depreciation 个别折旧2023 individual income 个人收益,个人所得2024 individual investment 个人投资2025 individual proprietorship 独资企业2026 individual retirement account 个人退休金账户2027 indorsement 背书2028 indorser 背书人2029 industrial accident reserve 工业事故准备金2030 industrial accounting 工业会计2031 industrial development bond 工业发展债券2032 industrial property 工业产权2033 Industry Audit Guide 《行业审计指南》2034 industry ratios 行业比率2035 inflation 通货膨胀2036 inflation accounting 通货膨胀会计2037 inflation risk premium 通货膨胀风险溢酬2038 informal record 非正式记录2039 information 信息,情报2040 information benefit 信息效益2041 information cost 信息成本2042 information processing 信息处理2043 information retrieval 信息检索2044 information system 信息系统2045 inheritance tax 遗产税2046 initial audit 初次审计2047 initial capital 创办资本2048 initial public offering 初次公开发行,股票初次发行2049 in kind 以物代款2050 input ①输入②投入2051 input cost 投入成本2052 input-output analysis 投入产出分析2053 input value 投入价值2054 inquiry 查询2055 inside director 内部董事2056 insider 熟悉内情者,知内情者2057 insider dealing 知内情者交易,内幕交易2058 insider information 内幕信息2059 insolvency 无偿债能力,无力偿付2060 inspection 检查,稽核2061 inspection certificate 检验证明2062 inspector 稽核员,核查员2063 Inspector General 总检查长2064 installment 分期付款2065 installment account 分期付款赊销账户2066 installment bond 分期偿还债券2067 installment method( of revenue recognition) 分期付款法(确认营业收入) 2068 installment sale 分期付款销售2069 Institute of Certified Financial Planners 注册财务计划师协会2070 institute of certified public accountants 注册公共会计师协会2071 Institute of Chartered Accountants in England and Wales 苏格兰和威尔士特许会计师协会2072 Institute of Chartered Financial Analysts 注册财务计划师协会2073 Institute of Internal Auditors 内部审计师协会2074 Institute of Management Accounting 管理会计协会2075 institutional accounting 社会机构会计2076 institutional investors 社会机构投资人2077 instrument ①文件,凭证②票据,证券2078 insurance 保险2079 insurance coverage 保险金额,保额2080 insurance expense 保险费2081 intangible asset 无形资产2082 intangible value 无形价值2083 integrated data processing 综合数据处理,集中数据处理2084 integrated software 综合软件2085 intellectual property 知识产权2086 intercompany account 公司间往来账户2087 intercompany comparison 公司间比较2088 intercompany elimination 公司间抵销2089 intercompany income 公司间收益2090 interest ①利息②股权,权益2091 interest arbitrage 套息2092 interest bearing investment 附息投资项目2093 interest bearing note 附息票据2094 interest coverage ratio 偿付利息能力比率2095 interest expense 利息费用2096 interest group 利益集团2097 interest on investment 投资利息2098 interest on overdraft 透支利息2099 interest rate 利率2100 interest rate risk 利率风险2101 interim audit 期中审计2102 interim dividend 期中股利2103 interim financial statement 期中财务报表,期中会计报表2104 interlocking directorate 连锁董事会2105 intermediate product 中间产品,半成品2106 internal accounting 内部会计2107 internal accounting control 内部会计控制2108 internal audit 内部审计2109 internal check 内部牵制,内部稽核2110 i nternal control questionnaire 内部控制调查表2111 i nternal control system 内部控制制度2112 i nternal documents 内部凭证2113 i nternal financing 内部筹资2114 i nternal rate of return 内部收益率,内含收益率2115 i nternal reporting 内部报告,内部报表2116 I nternal Revenue Service 国内税务署2117 i nternal transaction 内部经济业务,内部业务2118 i nternal transfer price 内部划拨价格2119 i nternational accountant 国际会计师2120 international accounting 国际会计,国际会计学2121 International Accounting Standard 《国际会计准则》2122 International Accounting Standard Committee 国际会计准则委员会2123 International Auditing Guidelines 《国际审计指南》2124 International Auditing Practices Committee 国际审计实务委员会2125 International Auditing Standard 《国际审计准则》2126 International Bank for Reconstruction and Development 国际复兴开发银行2127 international bonds 国际债券2128 international capital market 国际资本市场2129 international consortium of bank 国际财团,国际银团2130 international corporation 跨国公司2131 international depositary receipt 国际证券存单2132 International Development Association 国际开发协会2133 international development bank 国际性开发银行2134 international double tax 国际双重课税2135 International Federation of Accountants 国际会计师联合会2136 International Financial Corporation 国际金融公司2137 international investment 国际投资2138 internationalization of accounting 会计国际化2139 International Monetary Fund 国际货币基金组织2140 international monetary market 国际货币市场2141 international money management 国际货币管理2142 international payment system 国际支付制度2143 international securities 国际证券2144 international settlement 国际结算2145 international tax 国际税收2146 international transaction 国际经济业务,国际业务2147 international transfer price 国际划拨价格2148 Internet 国际互联网络2149 interperiod tax allocation 所得税跨期分摊2150 interpolation 内推法2151 interpretation 说明解释2152 intracompany comparison 公司内部比较2153 intrinsic value 内涵价值2154 inventory ①存货②盘存③资产目录2155 inventory accounting 存货会计2156 inventory control 存货控制2157 inventory cost 存货成本2158 inventory flow assumption 存货流转假定2159 inventory holding gain or loss 存货置存损益2160 inventory system 盘存制度2161 inventory turnover 存货周转率,存货周转次数2162 inventory valuation 存货计价2163 invested capital 已投股本,已投资本2164 investment 投资2165 investment adviser 投资顾问,投资咨询师2166 investment allowance 投资减免2167 investment analysis 投资分析2168 investment bank 投资银行2169 investment center 投资中心2170 investment club 投资俱乐部2171 investment company 投资公司2172 investment decision 投资决策2173 investment environment 投资环境2174 investment guarantee 投资保证2175 investment management 投资管理2176 investment software 投资软件2177 investment tax credit 投资税收抵免2178 investment turnover 投资周转率2179 invisible asset 无形资产2180 invisible earnings 无形收益2181 invoice 发货票2182 involuntary bankruptcy 强制性破产2183 IOU 欠条,借据2184 IRR 内部收益率,内含收益率2185 Irregularities 不符常规,不法行为2186 irrevocable letter of credit 不可撤销信用证2187 irrevocable trust 不可撤销信托2188 IRS 国内税务署2189 issue 发行2190 issued capital stock 已发行股份2191 itemized deductions 分项扣减额。
《实用会计英语》课件
积极互动
与同学和老师积极互动，主 动参与讨论和演练。
实用技能和应用
财务报表分析
学会分析财务报表，评估公司 的财务状况和经营绩效。
预算编制与监控ห้องสมุดไป่ตู้
掌握预算编制和监控的技巧， 有效管理公司的财务资源。
税务筹划
了解税务规定，为公司进行税 务筹划，合法降低税负。
总结和要点
掌握专业英语表达能力
熟悉会计领域的英语术语，流利地与国际同行交流。
深入了解会计知识
掌握财务报表分析、预算编制等核心会计技能。
应用于实际工作
将所学知识应用到实际会计工作中，提高工作效率。
《实用会计英语》PPT课 件
本课程将帮助您掌握实用会计英语的关键知识和技能，从而能够更好地应对 会计工作中的各种挑战。
课程目标
1 强化英语能力
提高对会计领域英语表 达的理解和运用能力。
2 丰富会计知识
深入学习会计相关的词 汇、概念和原则。
3 提升职场竞争力
使您能够流利地与国际 客户、同事和合作伙伴 沟通。
课程大纲
1. 会计基础知识 2. 财务报表的分析和解读 3. 预算和成本管理 4. 税务法规和会计准则
课程重点
1 会计术语
掌握会计领域的专业术语，如资产、负债、利润等。
2 财务报表
了解并学会分析、解读财务报表，如利润表、资产负债表等。
3 会计信息系统
学习使用会计软件和工具，提高工作效率。
课程难点
1 专业词汇
理解和运用会计领域的专业术语和词汇。
2 复杂概念
掌握财务会计和管理会计中的复杂概念和原则。
3 实际应用
将所学知识应用到实际会计工作中。
学习方法和技巧
会计英语第四版参考答案
会计英语第四版参考答案会计英语第四版参考答案会计英语是会计专业学生必修的一门课程，它旨在帮助学生掌握会计领域的专业术语和表达方式。
《会计英语第四版》是一本广泛使用的教材，其中包含了大量的习题和案例，供学生练习和巩固知识。
本文将为大家提供《会计英语第四版》的参考答案，希望对学习者有所帮助。
第一章：会计概述1. 会计的定义是什么？会计是一门研究经济活动并提供相关信息的学科，它通过记录、分类、汇总和报告财务信息，帮助用户做出经济决策。
2. 什么是会计要素？会计要素是构成会计信息的基本要素，包括资产、负债、所有者权益、收入和费用。
3. 会计的目标是什么？会计的目标是提供有关企业财务状况、经营成果和现金流量的信息，帮助用户做出正确的经济决策。
第二章：会计准则和规范1. 什么是会计准则？会计准则是规范会计信息记录和报告的原则和规则，它确保财务报表的准确性、可比性和可理解性。
2. 什么是国际财务报告准则（IFRS）？国际财务报告准则是由国际会计准则委员会制定的全球通用的会计准则，旨在提高财务报告的质量和可比性。
3. 什么是美国通用会计准则（US GAAP）？美国通用会计准则是美国财务会计准则委员会制定的会计准则，适用于在美国注册的公司。
第三章：资产负债表1. 什么是资产负债表？资产负债表是一份反映企业财务状况的报表，它列出了企业的资产、负债和所有者权益。
2. 资产负债表的基本公式是什么？资产负债表的基本公式是：资产=负债+所有者权益。
3. 什么是流动资产和非流动资产？流动资产是指在一年内可以变现或消耗的资产，如现金、应收账款等；非流动资产是指长期持有的资产，如固定资产和投资。
第四章：利润表1. 什么是利润表？利润表是一份反映企业经营成果的报表，它列出了企业的收入、费用和利润。
2. 利润表的基本公式是什么？利润表的基本公式是：利润=收入-费用。
3. 什么是毛利润和净利润？毛利润是指企业在销售产品或提供服务后剩余的金额，净利润是指扣除所有费用后的利润。
《实用会计英语》课件
Summary
The application of accounting English in business communication can improve communication efficiency and accuracy.
Detailed description
Familiarity with the English expression of financial statements helps to accurately interpret and analyze financial information.
Summary
Financial statements such as balance sheets, income statements, and cash flow statements have specific expressions and terminology in English. Mastering these expressions can help learners better understand the content of financial statements, conduct financial analysis, and make decisions.
Summary words: Basic assumptions and principlesDetailed description: The basic assumptions of accounting include going concern, accounting period, and accrual basis. These assumptions provide the foundation for accounting procedures and methods, and affect the preparation of financial statements. Accounting principles, also known as general principles or accounting standards, are norms that guide accounting practice, including reliability, relevance, comprehensibility, comparability, substance over form, importance, prudence, and timeliness.
实用会计英语大全
实用会计英语大全（发布时间： 2008-7-17 9:05:00 来自：中国会计视野）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 basis 1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大型设备款 Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul 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 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢 Wait deal intangible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable'217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable'217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one 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 to assets(or stock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture'410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling 通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training 接待费 Entertainment图书、印刷费 Books and printing 运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality 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 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment consistency 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。
实用会计英语第四版葛军答案
实用会计英语第四版葛军答案1、There is not much news in today's paper,_____? [单选题] *A. is itB. isn't itC.isn't thereD. is there(正确答案)2、Will you please say it again? I _______ you. [单选题] *A. didn’t hear(正确答案)B. don’t heardC. didn’t heardD. don’t hear3、99．—Would you please show me the way _________ the bank?—Yes, go straight ahead. It’s opposite a school. [单选题] *A．inB．forC．withD．to(正确答案)4、Just use this room for the time being ,and we’ll offer you a larger one _______it becomes available [单选题] *A. as soon as(正确答案)B unless .C as far asD until5、Actually, we don't know whether this news comes from a reliable（）or not. [单选题] *A. source(正确答案)B. originC. basisD. base6、( )He gave us____ on how to keep fit. [单选题] *A. some advicesB. some advice(正确答案)C. an adviceD. a advice7、—These shoes look cool. ______ are they?—They are on sale, only $（）[单选题] *A. How much(正确答案)B. How longC. How manyD. How soon8、I’ve got some very _______ news to tell you. [单选题] *A. exciting(正确答案)B. comfortableC. convenientD. beautiful9、We can see ______ stars at night if it doesn’t rain. [单选题] *A. a thousand ofB. thousandsC. thousand ofD. thousands of(正确答案)10、Medicines are to be taken according to the doctor’s advice. [单选题] *A. 发放B. 提取C. 配方D. 服用(正确答案)11、Tom sits _______ Mary and Jane. [单选题] *A. amongB. between(正确答案)C. onD. next12、--Jenny, what’s your favorite _______?--I like potatoes best. [单选题] *A. fruitB. vegetable(正确答案)C. drinkD. meat13、It is important for us _______ English well. [单选题] *A. learnB. learningC. to learn(正确答案)D. learned14、My friend and classmate Selina（)running in her spare time. [单选题] *A.likeB. likes (正确答案)C. is likedD. is liking15、She has no idea of what the book is about. She_______ have read it carefully. [单选题]*A. Can’t(正确答案)B. mustn’tC. shouldn’tD. needn’t16、Which animal do you like _______, a cat, a dog or a bird? [单选题] *A. very muchB. best(正确答案)C. betterD. well17、—_____ are the Olympic Games held? —Every four years [单选题] *A. How longB. How often(正确答案)C. How soonD. How far18、Then the speaker _____the various factors leading to the economic crisis. [单选题] *A.went onB.went afterC.went into(正确答案)D.went for19、--Henry treats his secretary badly.--Yes. He seems to think that she is the _______ important person in the office. [单选题] *A. littleB. least(正确答案)C. lessD. most20、_____ of the land in this area _____ covered with forest. [单选题] *A. Two-fifth; isB. Two fifth; areC. Two fifths; is(正确答案)D. Two fifths; are21、There are many_____desks in the room. [单选题] *rge old brown(正确答案)B.old large brownrge brown oldD.brown old large22、In the future, people ______ a new kind of clothes that will be warm when they are cold, and cool when they’re hot.（）[单选题] *A. wearB. woreC. are wearingD. will wear(正确答案)23、17．Joe is a good student and he is busy ______ his studies every day. [单选题] *A．inB．with(正确答案)C．byD．for24、The book is _______. You’d better buy it. [单选题] *A. useful(正确答案)B. uselessC. useD. careful25、3．Shanghai is my hometown. It’s ________ China. [单选题] *A．nearB．far away fromC．to the east ofD．in the east of(正确答案)26、Almost every one of us could see her anxiety from the（）on her face. [单选题] *A. appearanceB. feelingC. movementD. expression(正确答案)27、—Where did you get the book?—From my friend. I ______ it three days ago. （）[单选题] *A. lentB. borrowed(正确答案)C. keptD. returned28、Don’t read in bed. It’s _______ your eyes. [单选题] *A. good atB. good forC. bad atD. bad for(正确答案)29、He has made a lot of films, but ____ good ones. [单选题] *A. anyB. someC. few(正确答案)D. many30、The car is _______. It needs washing. [单选题] *A. cleanB. dirty(正确答案)C. oldD. new。
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8.3.2 The Accounting Period
▲ businesses need periodic reports on their progress; ▲ accountants slice time into small segments and prepare financial
statements for specific periods; ▲ the most basic accounting period is one year.
Unit 8 The Measurement of
Business Income
1
葛军 吴晓华
高等教育出版社
2
Outline of Unit 8
8.1 Revenues and Expenses 8.2 Business Income 8.3 Some Generally Accepted Accounting Principles 8.4 Adjustment to the Accounts 8.5 Adjusted Trial Balance 8.6 Preparing the Financial Statements from the Adjusted Trial Balance
高等教育出版社
7 8.2 Business Income
高等教育出版社
8 8.3 Some Generally Accepted Accounting Principles
8.3.1 Accrual-Basis Accounting
▲ Accrual Basis Accounting In accrual-basis accounting, an accountant recognizes the impact of a business event as it occurs. When the business performs a service, makes a sale or incurs an expense, the accountant enters the transaction into the books, whether or not cash has been received or paid
8.3.3 Revenue Principle
▲ revenue should be recorded as it has been earned but not before ▲ to tell accountants: when to record revenue and the amount of revenue to
高等教育出版社
4 8.1 Revenues and பைடு நூலகம்xpenses
Expenses:
▲ Expenses are ‘outflows or other using up of assets or incurrence of liabilities (or a combination of both) during a period from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity’s ongoing major or central operations’. In other words, they are the costs of the goods and services used up in the course of gaining revenue.
高等教育出版社
5 8.1 Revenues and Expenses
Expenses:
高等教育出版社
6 8.2 Business Income
Definition: ▲ Net income is the net increase in owners' equity resulting from the profit-seeking operations of the company; ▲ Net income equals the difference between revenues and expenses:
高等教育出版社
8.1 Revenues and Expenses
3
Revenue:
▲ Revenues are ‘inflows or other enhancements of assets of an entity or settlement of its liabilities (or a combination of both) during a period from delivering or producing goods, rendering services, or other activities that constitute the entity’s major or central operations’.
record;
高等教育出版社
高等教育出版社
9 8.3 Some Generally Accepted Accounting Principles
8.3.1 Accrual-Basis Accounting
高等教育出版社
10 8.3 Some Generally Accepted Accounting Principles