财务会计英语
会计英语科目介绍
会计英语科目介绍1. Introduction在学习会计的过程中，学习和掌握会计英语是非常重要的。
会计英语科目是会计领域的专业术语，有助于我们理解和运用相关会计概念。
本文将介绍一些常见的会计英语科目及其英文表达，帮助读者更好地理解和掌握会计英语。
2. Financial Accounting（财务会计）财务会计是指对一个组织的财务状况和经营成果进行记录、分析和报告的过程。
以下是一些与财务会计相关的会计英语科目：2.1 Assets（资产）•Cash（现金）•Accounts receivable（应收账款）•Inventory（存货）•Property, Plant, and Equipment（固定资产）2.2 Liabilities（负债）•Accounts payable（应付账款）•Notes payable（应付票据）•Long-term debt（长期负债）2.3 Equity（所有者权益）•Common stock（普通股）•Retned earnings（留存盈余）2.4 Revenue（收入）•Sales revenue（销售收入）•Service revenue（服务收入）2.5 Expenses（费用）•Cost of goods sold（销售成本）•Rent expense（租金支出）3. Managerial Accounting（管理会计）管理会计是指用于内部决策、规划和控制的会计信息。
以下是一些与管理会计相关的会计英语科目：3.1 Cost（成本）•Direct costs（直接成本）•Indirect costs（间接成本）•Fixed costs（固定成本）•Variable costs（变动成本）3.2 Budgeting（预算）•Operating budget（经营预算）•Capital budget（资本预算）3.3 Decision Making（决策）•Cost-volume-profit analysis（成本-销售-利润分析）•Break-even point（盈亏平衡点）3.4 Performance Evaluation（绩效评估）•Return on investment（投资回报率）•Balanced scorecard（平衡记分卡）4. Auditing（审计）审计是指对财务报表的真实性、完整性和准确性进行独立检查和评估的过程。
常用财务会计英语F会计英语
常用财务会计英语F会计英语face amount of bond债券票面金额face interest rate债券票面利率face value面值face value of share股票票面价值facility设施，设备，服务机构facility charge设备费facility cost设备成本factor analysis approach因素分析法factory cost工厂成本factory overhead工厂费用fail丧失支付能力，破产failure破产，倒闭，失败，无支付能力fair交易会，公平的，合理的fair and reasonable price公平合理价格fair market value公平市场价格fair rate of profit公平利润率fair rate of return公平收益率fair valuation合理估价fair-price shop平价商店false假的false account假帐false bill假单据false tax瞒税fee receivable应收费fee subordination 附加费filing备案final最后的final account决算帐户final date截止日期final dividend期末股息final settlement 决算finance财政，金融finance chargesfinance company财务公司，金融公司financial财政的，金融的，财务的financial advisor财务顾问financial aid财政补助financial assets金融资产financial bottom line财务底线financial budgeting财务预算编制financial components财务成份financial cost财务成本financial crisis财政危机financial distortionfinancial future金融期货financial instruments 金融证书，金融工具financial performance 财务业绩financial position财务状况financial ratios财务比率financial reality财务现实financial statement财务报表financial status财务状况financial terms融资条件financial year财政年度financiers融资人financing筹资，融资，提供资金financing capital金融资本financing cost融资成本financing expenses财务费用financing source融资来源finished product cost产成品成本fiscal capital金融资本fixed固定的fixed assets固定资产fixed assets accounting 固定资产核算fixed assets cost固定资产成本fixed assets ratio固定资产比率fixed deposit定期存款fixed exchange rate 固定汇率fixed liability长期负债fixed mortgage定期抵押，固定抵押fixed rate固定利率fixed tangible assets 固定有形资产fixed transfer price 固定转让价格flexible budget弹性预算floating流动的floating assets流动资产floating debt短期债务，流动负债floating exchange rate浮动汇率floating liability流动负债floating rate of interest 浮动利率flow流动，流量flow of funds analysis资金流转分析forecast预测forecasting预测foreign Bill国外汇票foreign currency account 外汇帐户foreign currency balance外汇平衡、外汇余额foreign exchange rate汇率forward未来的，期货forward deal期货交易forward dealing期货交易forward exchange contract 汇兑合约预约forward exchange rate远期汇率forward market期货市场forward rate远期汇票兑换率forward transaction期货交易franchises专营权free cash flows活动现金流free credit无条件信用证free from debt免除债务free from encumbrances 放弃债权free from taxes免税free of charge免费frozen account冻结帐户frozen assets冻结资产frozen capita冻结资金frozen loan冻结贷款frozen price冻结价格frozen wage冻结工资fuel expenses allocation 燃料费用分配full commitment全额承诺full costing完全成本计算full disclosure充分披露full endorsement记名式背书full payment付清、支付全部货款full-payout全额支付fund基金，专款fund accounting基金会计fund appropriation拨款fund assets基金资产fund flow analysis资金流量分析fund management基金管理fund raising cost筹资成本fundamental accounting equation 基本会计恒等式future cost未来成本future lease payment未来租赁付款futures期货交易，远期交易futures price期货价格。
(财务会计)会计英语词汇
会计科目英文会计系统 Accounting system美国会计协会 American Accounting Association美国注册会计师协会 American Institute of CPAs审计 Audit资产负债表 Balance sheet簿记 Bookkeeping现金流量预测 Cash flow prospects内部审计证书Certificate in Internal Auditing管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant成本会计Cost accounting外部使用者External users财务会计Financial accounting财务会计准则委员会Financial Accounting Standards Board财务预测Financial forecast公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information政府会计办公室Government Accounting Office损益表 Income statement内部审计师协会Institute of Internal Auditors管理会计师协会Institute of Management Accountants 整合性Integrity内部审计Internal auditing内部控制结构Internal control structure国内收入署Internal Revenue Service内部使用者 Internal users管理会计Management accounting投资回报Return of investment投资报酬Return on investment证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow财务状况表Statement of financial position 税务会计 Tax accounting会计等式Accounting equation勾稽关系 Articulation资产 Assets企业个体Business entity股本Capital stock公司Corporation成本原则Cost principle债权人Creditor通货紧缩 Deflation批露Disclosure费用Expenses财务报表Financial statement筹资活动Financial activities持续经营假设Going-concern assumption 通货膨涨 Inflation投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities所有者权益Owner’s equity合伙企业Partnership正现金流量Positive cash flow留存利润Retained earning收入Revenue独资企业Sole proprietorship清偿能力Solvency稳定货币假设Stable-dollar assumption 股东Stockholders股东权益Stockholders’ equity门面粉饰Window dressing帐户 Account一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank银行本票 Cashier’s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves原材料 Raw materials 预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories物资采购 Supplies purchasing包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price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 reserves待摊费用 Deferred and prepaid expenses分期收款发出商品 Collect money and send out the goods by stages长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves减值准备 Depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves本金 Principal利息 Interest债权投资减值准备 Bcreditor’s rights investment depreciation reserves委托贷款 Entrust loans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 implement累计折旧 Accumulated depreciation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专用材料 Special-purpose material机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate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 project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets 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 Goodwill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 reserves 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income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待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income二、所有者权益类 OWNERS’ EQUITY资本 Capita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 stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Capital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资 Profits capitalized on return of investment 利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other changeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff andworkers’ bonus and welfare fund利润归还投资 Profits capitalized on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable未分配利润 Undistributed profit转作资本(或股本)的普通股股利 Common Stockdividends change to assets(or stock)三、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Conference加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transportation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳务成本 Service costs劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation四、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials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 revenue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补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME现金溢余 Cash overage非货币性交易收益 Non-cash deal income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 charges主营业务成本 Operating costs产品销售成本 Cost of goods sold 服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value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 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transportation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Traveling expense工会经费 Labor union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education劳动保险费 Labor insurance待业保险费 Unemployment insurance医疗保险费 Medical insurance会议费 Conference聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license platetax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost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固定资产盘亏 Fixed assets inventory 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债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment英文会计报表利润表 INCOME STATEMENT项目 ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations 营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit资产负债表 BALANCE SHEET资产ASSETS流动资产CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款Other receivables待摊费用Prepaid and deferred expenses存货Inventories减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets长期投资： LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产： FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less: accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site工业产权及专有技术Industrial property right and patents 其他无形资产Other intangibles无形资产合计Total intangible assets其它资产OTHER ASSETS开办费Organization expenses递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss其他递延借款Debit side of other deferred其他资产合计Total other Assets资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accrued payroll应交税金Taxes payable应付股利Dividends payable其他应付款Other payables预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a 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Bonds payable应公司债溢价（折价）Premium on bonds payable （discount）一年以上的应付款项Accounts payable over a 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 gains during organization period递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit 其他负债合计Total other liabilities负债合计Total liabilities所有者权益Investor’s equity委托加工材料Materials processed on commission受托代销商品Goods in consignment代管商品物资Good held in our custos本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors应收票据 Notes receivable预收帐款 Advances from customers应收股利 Dividends receivable代销商品款 Consignment-in payables应收利息 Interest receivable 应付工资 Payroll payable应收帐款 Trade debtors应付福利费 Welfare payable其他应收款 Other debtors应付股利 Proposed dividends坏帐准备 Provision for doubtful debts应付短期债券 Short-term bonds payable预付帐款 Prepayment应交税金 Tax payable应收补贴款 Allowance receivable其他应交款 Other payable to government待摊费用 Prepaid expenses其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets预提费用 Accrued expenses存货 Inventories一年内到期长期负债 Long term liabilities due within one year存货跌价准备 Provision for obsolete stocks其他流动负债 Other current liability其他流动资产 Other current流动负债合计 TOTAL CURRENT LIABILITIES流动资产合计 TOTAL CURRENT ASSETS长期股权投资 Long term equity investment应付债券 Bonds payable长期债券投资 Long term securities investment长期应付款 Long term payable长期投资减值准备 Provision for long-term investment住房周转金 Housing fund其他长期负债 Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES固定资产 Fixed assets累计折旧 Accumulated depreciation递延税款 Deferred taxation工程物资 Project material在建工程 Construction in progress其他负债合计 TOTAL OTHER LIABILITIES固定资产减值准备Imparement待处理固定资产损益 Unsettled G/L on fixed assets负债合计 TOTAL LIABILITIES固定资产合计 TOTAL FIXED ASSETS股本 Share capital资本公积 Capital surplus无形资产 Intangible assets盈余公积 Surplus reserves开办费 Pre-operating expenses期初未分配利润 Retained earnings, beginning of the year 长期待摊费用 Deferred assets本年净利润 NET INCOME FOR THE YEAR其他长期资产 Other long term assets所有者权益合计 TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS资产总计 TOTAL ASSETS负债及所有者权益总计 TOTAL LIABILITIES AND EQUITY。
财务会计英语版课后答案
Chapter 1Page 81.Classify following items as either an expense (E),a revenue(R),an asset(A),or a liability( L);Cash, buildings, salaries of the sales force, $5 owed to a company for work performed, Mortgage to a bank, sales.Answer:Cash—A Buildings—A Salaries of the sales force—E$5 owed—L Mortgage to a bank—L Sales—R2. Classify each of the following as n operating (O), bank (I) , or financing (F) in a statement of cash flows; Wage paid to workers, Cash received form a bank in the form of a mortgage, cash dividends paid to a supplier of inventory, Cash paid to purchase a new machine.Answer:Wage paid—O Cash of mortgage-- F Cash dividends paid -- FCash paid to supplier of inventory—O Cash paid to purchase a machine—IPage111.List several economic decisions that rely on accounting information.Answer:·Whether to grant a loan·How much to pay for a share of common stock.·Whether to grant a rate increase to an electric utility·How much in damages the loser of a lawsuit must pay ·How much of a bonus to pay a plant manager·Whether to enter a new market2. Why do financial statements have footnotes, and what kinds of information might you find in them?Answer:Financial statements have footnotes because financial disclosure is a complex business. The notes tell us some of the specifics about the company environment , what accounting methods the company has used, what the accounting numbers might be if alternative methods had been used, and some of the major contingencies that are not formally included in the statement proper.Page 201.Describe the process of setting accounting standards. What are the roles of all the parties you mention?Answer:The FASB, a private, not-for-profit organization ,sets GAAP in the U.S. It publicly declares an agenda, promulgates "ExposureDrafts" of proposed standards, holds open meetings, and invites input from interested parties. The FASB has been delegated this authority by the SEC, a government agency with legal authority to determine GAAP.2.Think of an example, like the executive compensation example in the chapter, where incentives might exist to bias accounting numbers one way or another.Answer:There are other examples, but here is one that is different. A taxpayer has incentives to bias reported income downward in order to minimize income tax payments. However, it is important to understand that tax accounting rules are different from GAAP, and this book is about GAAP. Chapter 14 covers GAAP for taxes in more detail.Other examples include:·An entrepreneur seeking a loan from a bank or funding from a venture capitalist might have incentives to bias accounting numbers to look favorable.·A firm that is subject to scrutiny for earning excess profits(e.g.,an oil company）might have incentives to bias accounting numbers to look less favorable.·A utility subject to rate regulation might have an incentive tobias accounting numbers to look less favorable in order to gain more generous increases in its rates. (At this writing, there is a rather severe controversy about whether electric utilities in California are genuinely in financial difficulty and should be allowed to continue to impose large rate increase.)Chapter 2Page 381 Define assets, liabilities, and equities.Gave an example ofeach. How are assets valued? How are liabilities valued? Answer:An asset is a probable future economic benefit obtained or controlled by an entity as a result of a past transaction. Cash marketable securities, accounts receivable, inventories, prepaid expenses, patents, copyrights, trademarks, and property, plant and equipment are all examples of assets. A liability isa probable future sacrifice of economic benefits arisingfrom present obligations of an entity to transfer assets or provide services as a result of a past transaction or event.Accounts payable, accrued liabilities, unearned revenues, warranties, and bonds payable are all examples of liabilities.Accounting valuation of assets uses severaldifferent methods, including market value, expected realizable value, lower of cost or market, present value of future cash flows, and historical cost. Accounting valuation of liabilities is the expected amount that will be paid, perhaps adjusted for the time value of money.2. Explain what is meant by the entity concept. Answer:The entity is the person or organization about which accounting's financial history is being written.3 .A company signs a ten-year employee contract with a vicepresident. The salary is $ per year, guaranteed. Is this contract an asset? Would it appear on the balance sheet?Explain.Answer:The rights conveyed by the contrat may be an asset from an economic point of view, but they are not an asset under GAAP. The contract would not appear on the balance sheet as an asset, because GAAP does not record executory contracts, which are contracts that require future performance form both parties. That is ,GAAP views the contract as determining what services will be provided, no asset is recognized under GAAP.(Neither is a liability for payment recognized until services have beenperformed.)4 .A company purchased a parcel of land 10 years ago at a cost of $.The land has recently been appraised at $. At what value is the land carried in the balance sheet? How does the appraisal affect the carrying value in the balance sheet? Answer:The land is on the balance sheet at its historical cost of $.The carrying value of the land is unaffected by the appraisal. Page 421、Define debit and credit .What kind of balance ,debit or credit ,would you expect to find in the inventory T-account？In the Common Stock T-account?Answer:A debit is an entry on the left side of a T-account. A credit is an entry on the right side of a T-account. We would except to find a debit balance in Inventory, and credit balances in Bonds Payable and Common Stock. The reason is the convention that increases in assets are debits and increases in liabilities and equities are credits.2、If the trial balances, it means that you have analyzed all the effects of transactions correctly. True or false？Explain.Answer:False. A balanced means that the trial balance is consistent, not necessarily correct. For example. If an arbitrary entry is made that debits Cash and credits Common Stock for an equal amount, the trial balance will balance but it will be wrong. An accounting can receipt of cash and the issuance of common stock, but it alone can not make cash or additional common shares.3﹑Suppose Web sell leases a portion of its space to another company. Web sell’s accounts are debited and credited to record this transaction?Answer:Web sell would debit Cash and a liability, Rent Received in Advance, for the prepayment.Chapter 3Page 571. Define revenue and expense. How does one decide to list an item as revenue in an income statement? What is matching? Answer:Revenues are increases in net assets resulting from operations over a period of time .Expense are decreases in net assets resulting from operations over a period of time .Revenue isrecognized the earnings process is substantially complete , a transaction2. Give an example not found in the text , of an expense that is paid for in cash in a prior accounting period .In a subsequent accounting period.Answer:There are many allowable responses . An example is a patent that is purchased and paid for in one year and used in next .3. Give an example, not found in the text , of a revenue that is received in cash in a prior accounting period . In a subsequent accounting period .Answer:An example is a house painting contractor that receives payment for one-third of the contract price before beginning the painting .4. Explain why it is right to think of an asset as a cost and an expense as an expired cost .Answer:An asset is a future benefit . And there is an opportunity cost associated with not selling it for cash or exchanging it to settleChapter 6Page 120:1.The following table lists the adjustments and has an X in thecolumn indicating the approach:2. We first take adjustment for prepaid insurance and insurance expense. It would be easy to think of this adjustment as focusing on how much of the insurance coverage remained, as opposed to how much was used. In fact, the same type of logic could be used---computing a monthly rate for the coverage and applying that to the months reminding, instead of the months used.Now take adjustment for depreciation expense and accumulated depreciation. Estimating the value of the equipment at year end might be easy, for example, if there is a market for used equipment, or very difficult, for example, if the equipment was specially designed for Websell. Once a value estimate for the equipment at year end is obtained, depreciation expense would be the change in value over the year.Page 1231.$5000×(1+0.06)^10=$5000×1.79085=$8954.242.$5000×(1+0.06/2)^(10×2)=$5000×(1+0.03)^20=$5000×1.80611=$9030.563. $1000×(1.05)^3+$1000×(1.05)^2+$1000×(1.05)^1=$3310.134. ($1000×0.05/5)^13+$1000×(1+0.05/5)^10+$1000×(1+0.05/5)^5=($1000×(1.01)^15)+($1000×(1.01)^10)+($1000×(1.01)^5) =$1160.97+$1104.62+$1051.01=$3316.6Page 1241.x×.(1.07)^3=$3000 x=$3000/(1.07)^3=$2448.892. Calculate the present value at 10% of $1300 received two years from now. If that is greater than $1000, you are better offwith the $1300 to be received in two years. If its present value is less that $1000, you better off with $1000 now. $1300/(1.10)^2=$1074.38Therefore, you are better off receiving $1300 two years from now.Another way to do this problem is to take the future value at 10% of $1000. At the end of two years, the $1000 would compound up to:$1000×(1.10)^2=$1210,Which is less than you would have at that point if you took the $1300.3．The most I would be willing to pay is the present value at 8% of the stream of $1000 payment:$1000/(1.08)^1+$1000/(1,08)^2+$1000/(1,08)^3=$925.926+857.339+793.832=$ 2577.1(rounded)Chapter 8Page 1681.Aging takes the balance in accounts receivable at the end of the year, and sorts it by how long ago the transaction occurred that gave rise to that receivable. Experience has shown that “older” accounts have less likelihood of ever being collected.Percentages of likely uncollectibles for each category are applied to the totals in that category , and the results added to obtain an estimate of the allowance for uncollectibles required to value properly the estimated amount that will be collected from the accounts receivable. The bad debts expense then falls out as a “plug” in the allowance for uncollectibles.The percentage-of-sales method just estimates bad debt expense as a percent of sales, and plug the balance in the allowance account.2. Cash (118)Accounts receivable (118)12/31/2003(to recognize collection of cash from companies owing service co. from 2002 sales)Allow ance for doubtful accounts (7)Accounts receivable (7)12/31/2003(to write off accounts we know will not be collected) Ac counts receivable (125)Sales reven ue (125)12/31/2003(to recognize revenue and to anticipate collection of the receivable)If we focus on recording the bad debts expense that is associated with billings for 2003, we would record.06×$=$7500 in baddebts expense.B ad debts expense………………………………………7.5 Allowan ce for doubtful accounts…………………………7.5 12/31/2003(to record bad debt expense in anticipation of not collecting 100% of receivables)Method one: focus on the percentage of sales expected not to be collected.Allowance for doubtful accounts(10.5 is the “plug”,i.e., the number that drops out)Now we move to 2004, where events now proceed as expected . Collections are $117.5 thousand. Cash………………………………………………..117.5 Accounts receivable…………………………………117.512/31/2004(to recognize collection of cash form companies owing service co. from 2003 sales)Allowance for doubtful ac counts………………………7.5 Accounts receivable………………………………….7.512/31/2004(to write off accounts we know will not be collected)Accounts receivable (125)Sales revenue (125)12/31/2004(to recognize revenue and to anticipate collection of the receivable)If we focus on recording the bad debts expense that is associated with billings for 2004, we would record.06×$=$7500 in bad debts expense.Bad debts expense……………………………………7.5 Allowance for doubtful acco unts…………………………7.5 12/31/2003(to record bad debt expense in anticipation of not collecting 100% of receivables)The allowance for doubtful accounts using the peentage-of-sales method looks like this:Method one: focus on the percentage of sales expected not to be collected.Allowance for doubtful accountsOnly the entries recording bad debt expense are different using the aging method. Instead of the above entries recording bad debt expense, we would have the following analysis: Each year, we would adjust the balance in the allowance for doubtful accounts so that the net receivable ends up at $. That is, we would solve $-X=$,and find that the ending balance in the allowance for doubtful accounts must be $7500.Analyzing the account, we would determine that at 12/31/2003 we must add $4500 to the allowance for doubtful accounts: Bad debts expense………………………………..4.5 Allowanc e for doubtful accounts…………………….4.512/31/2004(to record bad debt expense in anticipation of not collecting 100% of receivables)At 12/31/2004, we must add $7500 to the allowance for doubtful accounts:Bad debts expense………………………………..7.5 Allowan ce for doubtful accounts…………………….7.512/31/2004(to record bad debt expense in anticipation of not collecting 100% of receivables)Using aging, the allowance for doubtful accounts T-account looks like this:Method two: focus on the ending balance in the allowance for doubtful accounts.Allowance for doubtful accountsChapter 9Page 1831.LIFO is last-in first-out. It means that in computing ending inventoryand cost of goods sold, the cost of items sold is assigned in reverse chronological order of their purchase, beginning from the most regent items purchased in a period. FIFO is first-in, first-out .It means that in computing ending inventory and cost of goods sold, the cost of items sold is assigned in chronological order of their purchase, beginning from the goods on hand at the beginning of the period. Average cost means that in computing ending inventory and cost of goods sold, the average unit cost of the beginning inventory and items purchased in a period is used to determine the cost of goods sold and remaininginventory.2.Yes, it is still a positive net present value project. In fact, its netpresent value is higher than when the purchase was made at$1.05 per unit, since the cash outflow is reduced but the cash inflow remains the same. The cash outflow on 12/31/01 when purchases are at $0.95 per unit is $114.This means the net cash flow at 12/31/01 is ($4) instead of ($16),and the NPV for Widget Company is:NPV=-100-$4/1.1+$10/ (1.1^2) +$144/ (1.1^3) =$12.82First, we redo the case of FIFO. The inventory T-account is:Widget Co. Inventory Account under FIFO Flow AssumptionInventory (FIFO)Ending inventory values can be read from the above T-account. Net incomes are:Widget Incomes using FIFONow we redo the case of FIFO. First, the inventory T-account is: Widget Co. Inventory Account under FIFO Flow AssumptionInventory (FIFO)Ending inventory values can be read from the above T-account. Net incomes are:Page 186To calculate the market-to-book ratios and accounting returns on equity: Market-to-book Ratios under Average CostAccounting Rates of Return under Average CostCollecting the results for FIFO from the chapter and these results for average cost, we have:Market-to-book Ratios under Various Cost Flow AssumptionAccounting Rates of Return under Various Cost Flow AssumptionAs is apparent, the market-to-book ratios and accounting rates of return for average cost are between for LIFO and FIFO.2. Because it has more recent costs on the balance sheet in the inventory account, FIFO has market-to-book ratios closer to 1regardless of whether prices rise or fall.Chapter 10Page 1961. The total profit on the transaction is the sales price of $880.00 less the original cost of $734.03:Sales price of securities $880.00Less : original cost ($735.03)Profit on transaction $144.97The cash flows were: $735.03 out on January1, 2001, and $880.00 in on January 3, 2003.There were profit in 2001, 2002, and 2003.In 2001, therewas a profit of $81.17.In 2003,there was a profit of $5.00.2. The unadjusted book value of the security on December 31,2002 was $793.83.If the market value of the security on that date was $790.00,an adjustment reducing its carrying value by $3.83 is required to write it down to its market value: Unrealized loss on market value securities-trading ……3.83 Marketable securities –trading ………… 3.83 If the security were sold for $810.00 on January 3, 2003, the entry would be:Cash ………………………………810.00Marketable securities –trading ………………790.00Gain on marketable securities-trading …………20.001/03/2003(To record the sale of the Marketable securities—trading )Page 1981. When a securities is classified as trading security, profits or losses show up on the income statement in every period from when the security is purchased until when it is sold. when a security is classified as available-for-sale ,profits or losses only show up on the income statement in the period in which the security is sold.2. the unadjusted book value of the security on December31,2002 was $793.83.If the market value of the security on that date was $790.00,an adjustment reducing it’s carrying value by $3.83 is required to write it down to it’s market value. however unlike the trading security case ,the unrealized loss is an equity account ,not a temporary account:Unrealized loss on marketable securities-available-for-sale 3.38 Marketable securities –trading ………………3.83To record the sale of the security for $810.00 on January 3,2003: Cash ………810.00Unrealized gain on marketable securities-available-for-sale(58.80-3.83) ………54.97Marketable securities-trading …………790.00Realized gain on marketable securities-available-for-sale ……………74.9712/31/2002(To mark-to-market the Marketable securities—available-for-sale)Chapter 111．a. Under straight-line depreciation, the depreciation expense each year is$600-$100/5 years=$100 per year.b. Under double-declining balance depreciation, the depreciation expense each year is given in the following table:c. Under sum-of-year’-digits depreciation, the depreciation expense each year is given in the following table:Sum-of years’-digits depreciation2. Intangible assets are most often shown in one line that is cost net of amortization. Tangible assets are sometimes shown in three lines: cost , accumulated depreciation, and net .3. Economic depreciation is the change in the economic value of the asset. Economic depreciation can be appreciation when the asset increases in value. We seen this already with marketable debt securities, which sometimes increase in valuebecause of unpaid interest4.It is easy and fulfills the requirement of GAAP to provide depreciation using a systematic and rational method. No GAAP depreciation method likely correctly reflects economic depreciation anyway ,so a simple expedient may be good enough.1．Sraight-line depreciation is $100 per year ($300/3 years).Double-declining balance depreciation is given in the following table:2.For straight-line depreciation,the entry is the same each year:Depreciation expense (100)Accumulateddepreciation (100)For double-declining balance depreciation,the entries are: Year1Depr eciation expense (200)Accu mulated depreciation (200)Year2Depreciation expense………………………………66.67 Acc umulated depreciation………………………66.67 Year3.declining balance because depreciation expense under straight-line is only $100,while under double-declining balance depreciation expense is $200.4.If the company buys one asset every year and each asset lasts three years,then in year 4 it will have three assets.Under straight-line depreciation,each of those assets generates a depreciation expense of $100;therefore total depreciation expense would be 3*$100,or $300.Under double-declining balance depreciation,total depreciation expense depends on the age of each asset.The company would have one asset in its first year of life,one in its second year of life,and one in its third year.Therefore,totaldepreciation expense would be:$200+$66.67+$33.33=$300,the same as under straight-line.Both depreciation methods give the same total depreciation because:1.Both methods fully depreciate the assets over their lives.2.The cost of the assets has remained constant.3.The company is in a steady state in which the number ofnew assets purchased in a period equals the number ofold assets being retired in that period.。
《财务会计英语》课件
Definition of Financial Accounting
Summary: Financial Accounting is a process of recording, categorizing, and summarizing financial transactions and events in a systematic manager to provide information about the financial position, performance, and changes in the financial position of an entity to interested parties
Cost calculation and expense allocation
Summary: Formulation of cost sharing standards Detailed description: Develop reasonable cost allocation standards and allocate indirect expenses to specific cost objects. The formulation of cost sharing standards should consider relevant factors, such as direct labor, machine hours, etc., to ensure the rationality and accuracy of cost sharing. At the same time, the allocation standards should be regularly evaluated and adjusted to reflect changes in the company's business and the actual occurrence of expenses.
《会计英语—财务会计(双语版·第四版)》教师教学课件全编
d. All of the above.
3. External users of financial accounting information include all of the following except:
a. The nature of economic activities that accounting information describes.
b. The assumptions and measurement techniques revolved in developing accounting information.
c. Useful for decision making.
d. Used by business, government, nonprofit organizations, and
individuals.
2. To understand and use accounting information in making economic decisions, you must understand:
ACCOUNTIG ENGLISH
Financial Accounting
（Bilingual Edition·Fourth Edition）
会计英语
财务会计 （双语版·第四版）
Part One
Accounting Theory
—Concepts and Framework
Chapter One
财务会计英语词汇 (financial accounting terms)
Financial accounting glossaryA batch of 一批一组A tangible good 一件有形商品Abandon 放弃Accelerated depreciation 加速折旧Accomplishment 成就成绩Account for 核算Account number 账号Account outstanding 未清账款Account title 账户名称Accounting element 会计要素Accounting equation 会计等式Accounting information 会计信息Accounting period 会计期间Accounting record 会计记录Accounting standard 会计准则Accounting treatment 会计处理Accounting payable 应付账款Accounts payable subsidiary ledger 应付账款明细分类账Accounting receivable 应收账款Accounting receivable turnover 应账款周转率Accrual accounting 权责发生制会计Accrual basis of accounting 权责发生制会计制度Accrue 应计增值Accrued expense 应计费用Accrued liability 应计负债Accrued revenue 应计收入Accumulated 积累的Accumulated depreciation 累计折旧Accumulated earnings 累计收益Acid-test ratio 酸性测试比率，速动比率Acquisition 取得Additional paid-in capital溢缴资本Adjust 调节调账Adjusting entry 调账分录Administrative expense 管理费用行政费用办公费用Administrative salary expense 行政管理工资费用Admission and withdrawal of partners 合伙人的入伙及撤伙Admission by contribution of assets 通过捐缴资产的方式入伙Admission by purchase of interest 通过购买权益的方式入伙Admission of a new partner 新合伙人的入伙Admit 允许进入接受Advance payment 预付款Advertising expense 广告费用Agent 代理，代理人Aging method 账龄法Allocation of the cost 成本的分配Allowance for bad debts 坏账准备Allowance method 备抵法American express 美国运通卡Amortization 摊销摊提分期偿还Amortization expense 摊销费用Amortize 摊销摊提Amount to(在数量上) 达——Analysis period 报告期分析期Analytical tool 分析工具Anticipate 期望Apparent 明显的Apparent 明显的Applicable 实际的适用的Applicable expense 使用费用Appraisal 估价鉴定Arise from 产生于，因—-而造成Arrive at 得出As of 在或直到（某一时间）Aspect 方面Assess 评估，评价Asset acquisition 资产的取得Asset 资产Auditor 审计师Authorized stock 核定股份Available-for-sale securities 可供出售的债权Average 平均的使平均Average days inventory on hand 平均库存天数Average days sale uncollected 应收销售款平均收现天数bad debt 坏账呆账bad debt expense 坏账费用呆账费用balance 平衡余额balance 使平衡balance sheet 资产负债表bank deposit 银行存款bank reconciliation 银行往来调节银行往来对账bank service charge 银行手续费银行服务费bank statement 银行对账单bankrupt 破产的bankruptcy 破产倒闭bargain price 廉价处理价；交易价格成交价格base amount 基数base period 基期basket purchase 一揽子购买bear no connection with 与——没有联系beauty parlor 美容院beginning balance 期初余额beginning inventory 期初存货，期初库存benefit from 从——受益bill账单billing 开单出具账单board of directors 董事会bond discount z债券折价bonds payable 应付债券bonus 红利补贴津贴bonus to partner 补贴合伙人book 账簿账册book 接受——的预定、订购book value 账面价值bookkeeper 簿记员book-to-tax difference 财税之差business 企业business enterprise 商业企业企业机构business entity 企业实体商号business operation 企业机构商业企业business performance 经营活动营业活动by note 签发票据calculate 计算call for 要求call privilege 赎回权利callable bond 可通赎回债券可赎回债券cancelled check 已注销支票付讫支票capital 资本capital acquisition 资本取得capital balance 资本余额capital balance ratio 资本额比例capital contribution 资本摊缴capital expenditure 资本支出基本建设支出capital lease 资本租赁capital stock 股本capital structure 资本结构capitalize 使资本化变为资本caption 标题carry on 经营cash 现金cash basis accounting 现金收付制会计cash disbursement 现金支出cash discount 付现折扣cash dividend 现金股利现金股息cash equivalent 现金等价物cash expenditure 现金支出cash inflow 现金流入cash outflow 现金流出cash payment 现金支付现金支出cash receipt 现金收入现金所得cash receipt journal 现金收入日记账cash sale 现金销售现销cashier 出纳员categorize 分类category 类别（n）center on 以——为中心围绕certificate 凭证证明书certificate of deposit 存折存款单challenging 挑战性的changing hands 易手转手chart of accounts 会计科目表chronological record 序时记录clarify 使清楚易懂澄清classification 分类classified income statement 分类损益表closing entry 结账分录collect 收账收款collection 收款收账commission 佣金commission expense 佣金费用commitment 承付款项承诺付款数common equivalents 普通股等价物，相当于普通股的股票common stock 普通股票common-size analysis 统一度量式分析，百分比分析，共同比例分析总体结构分析common-size balance sheet 统一度量式（只用百分比，不用金额）资产负债表，通用型资产负债表，总体结构资产负债表，共同比例资产负债表，百分比资产负债表，共同量资产负债表common-size comparative balance sheet 统一度量式比较资产负债表，百分比比较资产负债表common-size comparative income statement 统一度量式比较损益表，百分比比较损益表common-size financial statement统一度量式报表，总体结构报表，共同比报表common-size statement 统一度量式报表comparative balance sheet 比较资产负债表comparative financial statement 比较财务报表complete 完成使完整complex 复杂的complicated 复杂的component 成分构成组成部分computerized accounting statement 电算化会计制度connote 含有——意义consent 同意conservation concept 保守概念consignee 承销人代售人consignee payable 应付承销人账款应付代售人账款consignment 寄售consignor 寄售人consignor payable 应付寄售人账款constitute 构成组成construction in program 在建工程consumption 消费context 上下文背景环境contingency 或有事项continuous existence 持续经营contra account 对销账户，抵消账户contractor 承包人承包商conversion privilege 兑换特权convert 改变成convertible 可转换的convertible bond 可转换债券co-owner 共有者，共同所有者co-ownership of property 共有财产copyright 版权著作权corporate （a）公司的（v）组建股份公司corporate accounting 公司会计corporate tax 公司所得税企业所得税corporation 股份公司cost accounting 成本会计cost available for sale 可销成本cost measurement 成本核定费用计量cost of goods available for sale 可销成本cost of goods manufactured 产品成本，制成成本cost of goods purchased 进货成本采购成本cost of goods sale 销售成本cost of installment sales 分期付款销货成本cost-to-cost method 成本比例法，完工百分比法count 数，盘点coupon bond 付息票（公司）债券credit 贷方贷记credit 信贷贷款credit balance 贷方余额credit card sales 信用卡销售credit card service expense 信用卡服务费credit purchase 赊购credit sales 赊销credit term 信用条件creditor 债权人criteria 标准尺度critical 关键的，至关重要的cross-reference 交叉检索current agreed value 现行的意见一致的价值current asset 流动资产current debt 流动负债current financial operation 本期财务运转current liability 流动负债current obligation 本期债务current period 当期，本期current portion of a long-term debt 一年内到期的长期负债current ratio 流动比率customer ratio 用户收费率，顾客运费率cut-off 盘存debenture 信用债券debit 借方借记debit balance 借方余额debit entry 借方分录debt ratio 负债比率debt securities 债务证券declare 通告（分红）deduct 扣除deduction （扣除）defective goods 次品deferred gross profit 递延毛利deferred income tax 递延所得税delivery expense 运费交货费用delivery wages expense 交货工资费用delivery trucks 运输车辆deposit in transit 在途存单deposit slip 存款单存款收据depositor’s books 储户的账册depreciation 折旧depreciation expense 折旧费用detect 察觉查出difference 差差额direct cost 直接成本direct labor cost 直接人工成本direct matching 直接配比direct material 直接材料直接原料direct method 直接法direct write-off method 直接冲销法director 董事disburse 支付disbursement 支出支付discount 贴息折价折扣discount on bound 债券折价discount period 折扣期间贴现期间discount sale 折价销售display 展示disposal 处理清理dissolution (n)散伙解散dissolve （v）散伙解散distinguish 区别divergent 不同的divide into 分成——divide——by——（用——除以——）dividend 红利股息股利dividend revenue 股息收入红利收益dividend payable 应付股息应付股利division of labor分工dollar amount 金额dollar change 金额变化double-entry system 复式会计制度drawing 个人提取（账户）due （票据等）到期的duration 期限earnings per share 每股收益effective interest method 实际利息（计算）法efficiency 效率efficiency ratio 效能比率效率比率efforts-expended method 已付努力法elaborate 详尽阐述elaboration 详尽说明electricity bill 电费账单employee training program 员工培训计划endanger 危及ending balance 期末余额ending capital 期末资本ending inventory 期末存货end-user 最终用户最终消费者enter into 签订entitle to 给——权利给——资格entry 分录equity accounting 权益会计equity ratio 业主权益比率equity securities 权益证券establish 建立evaluate 评估估价exceed 超过excessive 过分的excise tax 消费税exclusive right 专营权专有权executive 行政管理人员expenditure 开支expense 费用计入费用的账户expense recognition 费用的确定external 外部的（internal内部的）extraordinary gain 非常收益extraordinary item （收入或费用）非常项目，特殊项目extraordinary loss 非常损失意外损失face interest rate 票面利率face value 面值factor 系数率fair market value 公允市价公平市价fair presentation 公允表达FASB(financial accounting standard board)财务会计准则委员会Feasible 可行的Federal income tax 联邦所得税Fee 手续费服务费酬金Fees income tax 联邦所得税FICA（federal insurance contribution act）联邦社会保险法FIFO(first in first out)先进先出法Financial ability 财力资金Financial accounting 财务会计Financial analyst 财务分析家Financial condition 财务状况Financial expense 财务费用Financial institution 金融机构Financial management 财务管理Financial position 财务状况Financial report 财务报告Financial statement 财务报表Financial statement analysis 财务报表分析Financial activity 筹资活动Finished goods inventory 产成品库存制成品库存Finished product 制成品产成品Fit in 适于——Fixed assets 固定资产Fluctuate 浮动Foreign currency translation adjustment 外币换算调整Format 形式Formation partnership 合伙企业的组成Formula 公式Formulate 订立Forward 转递转交Franchise 专营权特许经营权Fraud 欺骗欺诈Frequently 频繁的Full cost 全部成本Funding by bond 债券筹资Funding by stock 股票筹资GAAP(generally accepted accounting principles)公认会计原则Gain on sale of land 销售土地所得Gain or loss of sale asset 资产变卖损益Garment factory 服装厂General and administrative cost 总务及管理成本General and administrative expense 总务及管理费用General expense 管理费用General journal 普通日记账General ledger 总账Generate 产生Goods in process 在产品在制品Goodwill 商誉Government securities 政府债券Gravel deposit 砾石矿Grocery store 杂货店Gross 总的毛的Gross amount 总计总额毛计Gross margin 毛利Gross profit 毛利总利润Guideline 标准准则Hardware store 五金商店Have something to do with 与——有关Held-to-maturity securities 持至到期的债券Historical cost 历史成本Hold back 阻挡Horizontal analysis 水平分析横向分析Hours of labor 工时人工小时Human resource management 人力资源管理Identical 同样的Identifiable 可辨认的可识别的Identify 认出确认Idle cash 闲置现金游资Idle fund 闲置资金游资Imprecise 不精确的不准确的In desperate need 急需In monetary term 用货币术语来说In proportion to 按比例In regard to 关于In that 由于因为Income before tax 税前收入Income from main operations 主营业务收入Income from other operations 其他业务收入Income statement 损益表Income summary 汇总账户损益汇总账户Income tax 所得税Income tax accounting 所得税会计Income tax effect 所得税税收效应Income tax law 所得税法Income taxes expense 所得税费用Income taxes on operations 营业所得税Incompetent 不称职的不能胜任的Incorporation 组成公司组建公司Incredible 难以置信的Incur 招致遭受Incurrence of a cost 成本的发生Indirect cost 间接成本Indirect method 间接成本法Indirect production cost 间接生产成本Industry 行业Inevitable 不可避免的Inflationary 通货膨胀Inflow流入Initial investment 起初投资Input measure 投入测算法投入核算法、Inspector 检验员检察员Installment 分期付款分期收款Installment accounts receivable 应收分期账款Installment sales 分期付款销售Insurance expense 保险费Insurance premium 保险费Intangible asset 无形资产Intangible service 无形的服务Intend as (为——而)准备，打算使——成为Intended meaning 原来的意思原有目的Interest basis 利息法按利息分配损益的方法Interest cost 利息成本Interest payable 应付利息Interest period 计息期Interest rate 利率Interest-bearing note 附息票据Interest-free 无息的Internal 内部的Interpretation 解释Intuition 直觉，直觉行为Inventory 存货库存Inventory accounting 存货核算存货会计Inventory cost flow 库存成本流转Inventory cut-off 存货盘存存货盘点Inventory on consignment 寄销存货Inventory purchase 采购存货Inventory shrinkage 存货损耗Inventory taking 盘存盘点存货Inventory turnover 存货周转率Investing activity 投资活动Investing revenue 投资收益Invoice 发票Issuance 发行Issue bond and notes 发行债券及票据Issue debt 放债Issued stock 已发行股份Janitor 看门人Journal entry 日记账分录Journal 日记账Journalizing 登陆日记账Junk bond 地基债券Label 标记归类Labor dollar 工资Labor hour 工时Labor negotiation 劳动谈判劳资谈判Law firm 律师事务所Layer 层面Lease 租赁Lease obligation 租赁债务Lease payment 租赁付款Lease term 租赁期Lessee 承租人Leaser 出租人Leger 总账Legal formality 法律手续法律形式Lending and collecting loans 放贷及收贷Less 减去Liability 负债License 执照LIFO(last in first out) 后进先出法Limited liability 有限责任Limited life 有限的经营期限Liquid 流动的易转换成现款的Liquidation 清算清偿（企业的）资产清理Liquidity 流动性Liquidity ratio 流动性比率List price 零售价目录价格List sale price 目录销售价Long-lived asset 长期资产Long-run 长期的Long-standing 长期的Long-term asset 长期资产Long-term construction contract 长期建筑合同Long-term investment 长期投资Long-term liability 长期负债Long-term obligation 长期债务Loss on write-down of inventory 存货减记损失Lower of cost or market rule 成本与市场孰低法Lubricating oil 润滑油Lump-sum payment 一次总算支付Major operation 主营业务Make clear 澄清阐述Make loans to other entities 向其他实体放贷Make out 得出完成Manipulated 易受操控的Manufacturing business 制造业制造型企业Manufacturing company 制造公司Manufacturing cost 制造成本生产成本Manufacturing overhead （间接）制造费用Market interest rate 市场利率Market price 市场价格市值Marketable 适合市场销售的销售好的可市场买卖的Marketable securities 有价证券可转售证券适销证券MasterCard 万事达卡Matching concept 配合概念配比概念Matching principle 配比原则Matching rule 配比规则Material handler 材料员Material inventory 物资库存（原）材料盘存Mathematical 数学Maturity value 到期值Merchandise 商品Merchandising business 商业企业流通业Merchandising inventory 商品存货库存商品商品盘存Merchandiser 商人商业企业Merit 优点长处Mileage 英里数里程数Mineral deposit 矿藏Minus 减减去Miscellaneous expense 杂项费用，其他费用，杂项开支Modifier 修饰语，修饰成分Money order 汇款单Monitor 监视监控Monthly statement 月结单Mortgage agreement 抵押协议Mortgage bond 抵押债券Mortgage payable 应付抵押账款Multiple 倍倍数Multiply——by （用——乘以）Negative amount 负值Negative figure 负数负值Negatively 负面的Net asset 净资产Net cash flow 现金净流量Net change 变动净额Net effect 净效果Net income 净收入Net profit after income taxes 税后净利润Net purchase 购入净值进货净额Noncash asset 非现金资产Noncurrent 非流动的Nonoperating gains and losses 非营业性利得和损失Nonproduction cost 非生产性成本No-par stock 无面值股票Notion 观念概念NSF(nonsufficient fund)check 存款不足的支票Number of share 股数Number of shares of stock outstanding 在外股票的股数Objectively 客观的Obligation 债务义务责任Office salaries expense 办公室工资费用Office supplies expense 办公室材料费用Offset against 抵消Oil well 油井On account 赊销赊购赊账On credit 赊账One decimal place 一位小数小数点后一位Operating activity 经营活动Operating asset 营业资产Operating cycle 营业循环营业周期经营周期Operating expense 营业费用Operating income 营业收入营业收益营业所的Operating lease 营业租赁Order 订单Other accounts receivable 其他应收账款Other than （除了——除非——）Outflow 流出Output measure 产量测算法产量核算法Outstanding check 未兑现的支票Outstanding stock 流通在外的股票Over the long run 从长远的观点来看长期的Overall 综合的全部的包括一切的Overhaul 彻底检修大修Overhead cost 制造成本间接成本管理费用Overstate 多计Overstatement 过多的陈述多计多报Over-the-counter 柜台上的Overtime coffee 加班咖啡加班餐饮费Owner’s equity 所有者权益Owner’s interest 所有者权益P.R(posting reference)过账证明Packing material 包装材料Par 面值Participation参与Partnership 合伙企业Partnership accounting 合伙会计Partnership agreement 合伙契约Part-time help 非全日助手Par-value stock 有面值的股票Past-due 过期的逾期的Patent 专利Payment of dividends 支付股利Payroll 工资表工资单工资额Percent change 百分比变化Percentage-of-completion accounting 完工百分比核算法Performance 绩效业绩成果Period cost 期间成本Periodic inventory method 实地盘存法Periodic payment 定期付款定期支付Perpetual inventory method 永续盘存法Pertain to 属于Petty cash 零用钱小额现金Petty cash fund 领用基金Physical quantity 实物数量Pocket 据为己有Polling 集资向共同基金提供资金Positive amount 正值Posting 过账Precede 在——前面加上在——前面先说Preference 偏爱Preferred dividend 优先股股息Preferred stock 优先股Premium 溢价Pre-numbered check 有序列号的支票Prepaid expense 预付费用Prepaid insurance 预付保险费Prepaid rent 预付房租Prepare 编制（报表等）Present 提交展示Pretax book income 税前账面收入未扣税账面所得Previous 先前的以前的Price 定价Primary income statement 基本损益表Principle 本金Principle collection 收回本金Prior 优先的Proceeds 进款收入Product cost 成品成本Product selling business 销售产品的企业Product unit cost 单位产品成本Productive 富有成效的得益的Profit 利润Profit and lost distribution 损益分配Profit margin 净利比率Profit reporting procedure 利润报告程序Profitability 获利能力盈利能力Profitability ratio 盈利率Profitable operation 获取利润的经营Progress billing 进度账单阶段账单Progress billing on construction contract 建筑合同阶段账单Promissory note 期票本票Prompt payment 立即付款Property tax 财产税Property tax payable 应付财产税Proprietorship 独资企业Prospect 前景Provisions 条款规定Prudent 谨慎的Public utilities 公用事业股份公司Purchase 进货采购Purchase return 购货退回进货退回Purchase journal 进货日记账Purchase on account 赊购Pursue 追求Quick assets 速动资产Quick ratio 速动比率、R&D(research and development) 研发实验室Ratio analysis 比率分析Raw material 原料Real estate 不动产房地产Realizable 可实现的Realization concept 收益实现概念Realization of expense 费用的确定Reconcile 调节使协调使一致Redeem 赎回买回Redeemable preferred stock 可赎回优先股Reflect 折射反射反应Regardless of 不管不顾Registered bond 记名债券Regulate 管理控制Regulator 政府管理者Reimbursable 可收回的可补偿的Reimbursement 偿还偿付付还Relevant 相关的Rely on 依靠依赖Render 提供Rent expense 房租费用租赁费用Rent revenue 租赁收入Repairs and maintenance expense 维护费用Repay 偿还Repetitive 重复的Research and development cost 研发成本Restrictive 限制性的约束性的Result from (因——而)产生发生Retail 零售Retail store 零售店Retained earning 留存盈余Retained earnings statement 留存盈余表Return on total assets 总资产收益率Revenue 收入收益Revenue recognition 收入的确定营业收入的确定Revenue-producing operating 获取总收入的经营Review 回顾Round 把——四舍五入Sacrifice 牺牲Safeguard 保护保障Salaries payable 应付薪金应付工资Salary basis 工资法Salary-interest basis 工资利息法Sales contract 销售合同Sales discount 销售折扣Sales on account 赊销Sales returns and allowance 销货退回及折让Sales salaries expense 销售工资费用Sales tax 销售税营业税Salvage value 残值Secured bond 有保（公司）债券Self-manufactured semi-finished product 自制半成品Selling and administrative expense 销售及管理费用Selling cost 销售成本Selling expense 销售成本Semiannual 半年，每半年的Serial bond 分期偿还（公司）债券，序列（公司）债券Service business 服务业Service enterprise 服务型企业Service firm 服务性企业Settle 结算Share 股票Shareholder investment 股东投资Shares outstanding 流通在外的股票，发行在外的股票Shipping expense 运费Shipping supplies expense 运输材料费Short-term asset 短期资产Short-term investment 短期投资Showroom 样品间展厅Skepticism 怀疑态度Slippery 把握不准的不稳定的不明确的Solvency analysis 偿付能力分析Solvency ratio 偿付比率Special delivery service 特快专递服务Special journal 特种日记账Special identification method 个别辨认法Specify 明确说明详细的说明Spice 香料调味料Stated ratio 设定比例固定比例Statement of cash flow 现金流量表Sticker price 卷标价格Stock 股票Stock certificate 股权证Stock issuance 股票的发行Stockholder 股东，股票持有者Stockholders’ equity 股东权益Stock-option 认股权购股选择权Stockroom personal 仓库管理人员库管Straight-line amortization 直线摊销Straight-line depreciation method 直线折旧法Straight-line method 直线法Subscriber 订阅者Subscription 订阅订购Subsequent payment 分期缴付Subtotal 小计Subtract 减去Successive 连续的Sufficient 足够的Suit 一套衣服Summarize 汇总Sundry 杂的多项的Supervisor 检察员监察员Supplement 补充Supplier 供货商Supplies 材料Synonym 同义词T account 丁字账户Take inventory 盘存Take preference over 对——具有优先权Tangible asset 有形资产Tax benefit 纳税利益Tax effect 课税效果税收效应Tax exemption 免税Tax rate 税率Taxable income 应纳税收入需纳税的收入Taxi fare 搭乘出租车费用Taxing authorities 税务部门Temporary account 临时账户Term bond 定期（公司）债券Term of consignment 寄售条款寄售条件The converse 相反的事物Timber tract 伐木道路Time deposit 定期存款Time-consuming 耗时的Title of account 账户名称To date 到现在为止到目前为止至今Total assets turnover 总资产周转率Trace 追溯查出找到Trade discount 商业折扣Transaction 会计事项Transfer 转账Transfer of ownership 所有权转让Traveling expense 差旅费Treasury bill 短期国国库券Treasury note (美)国库券Treasury stock 库存股票Uncertainty 不确定的事物Uncollectible （a）无法收回的(b)无法收回的账项Uncollectible account 坏账呆账Uncover 揭开——的盖子，暴露Understate 少计Understatement 不完全陈述不充分陈述少计少报Unearned revenue 预收收入递延收入Unexpected 意外的Uniform Partnership Act 《统一合伙条例》Unincorporated business 非股份制企业Union 工会Union dues 工会会费Unique 无比的独一无二的不寻常的Units-of-production depreciation method 产量单位折旧法Unlimited liability 无限责任Unregistered bond 无记名债券Unsecured bond 无担保债券Utility expense 公用事业费Utilities payable 应付公用事业费Utmost 最大的极度的Van 面包车微型车Vendor 卖主出卖人叫卖商Verification 核实验证Vertical analysis 垂直分析纵向分析VISA 维萨卡Void 作废的Voluntary association 自愿的联盟Weighted-average method 加权平均法Well-offness 好的境遇繁荣昌盛生意兴隆Withdraw （v）撤回撤资撤Withdrawal (n) 撤回撤资撤伙Withdrawal account 提取账户Withhold 预扣Withholding tax 预扣税款Work in process inventory 在制品盘存在产品存货Working capital 运营资本，流动资金Working capital ratio 运营资本比率Workmanship 工艺技艺做工Write-down 减记化减Zero-interest bond 无息债券。
财务会计英语ppt课件
Accounting element :
➢ Asset ➢ Liability ➢ Owner’s equity ➢ Revenue ➢ Expense ➢ Profit
Accrual vs Cash Accounting
Accrual Accounting权责发生制.
Similarly, accrual basis accounting requires expenses be recorded in the period in which the related revenues were recognized. Accrual basis accounting differs from cash basis accounting, where revenue and expense are recorded when cash is received or paid.
The definition of accrual basis
Accrual basises revenues and expenses, respectively, to the period they were earned and incurred. Under accrual basic accounting, revenue is recorded when product is hipped or service provided.
Time-Period Concept.会计期间
➢The time-period concept ensures that accounting information is reported at regular intervals.
财务会计用英语怎么说
财务会计用英语怎么说财务会计是现代企业的一项重要的基础性工作，通过一系列会计程序，提供决策有用的信息，并积极参与经营管理决策，提高企业经济效益，服务于市场经济的健康有序发展。
那么你知道财务会计用英语怎么说吗?下面为大家带来财务会计的英语说法，供大家参考学习。
财务会计的英语说法：financial accounting财务会计相关英语表达：工业企业财务会计Accounting in Industrial Enterprises中级财务会计Intermediate Financial Accounting财务会计理论Financial Accounting Theory高级财务会计学Advanced Financial Accounting财务会计的英语例句：1. Financial Accounting and Management Accounting.财务会计和管理会计.2. Provides U . S corporate finance accountant and the tax affairs processes.提供美国公司财务会计及税务处理.3. The article analyses the component parts of financialaccounting report in detail.对企业的财务会计报告的组成部分进行了一一的详细分析.4. Social responsibility of accounting for financial accounting development an important extension.社会责任会计是财务会计发展的一个重要延伸.5. You only specify particular functions when you customize in Financial Accounting.你在用户化财务会计的时候,也就具体化“公司”了.6. The most prominent among them is the Financial Accounting Standards Board.在他们中间最卓越的是财务会计准则委员会(FASB).7. Financial AccountingManagerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域.8. College degree, major in accounting or finance, preferred with accredited qualification.8大专以上毕业, 财务会计类专业.有会计从业资格证或会计职称者优先.9. In June 2005, FASB issued Statement no. 154, Accounting Changes and Error Corrections.2005年, 美国财务会计准则委员会发布了第154号财务会计准则公告“会计变更和错误更正”.10. Bachelors Degree in Finance, Accounting or related business degree.要求本科学历,财务, 会计或相关商学专业.11. Bachelor degree or above, majored in finance , accounting or related subjects.国家正规院校本科以上学力, 财务会计相关专业.12. Minimum 3 years finance, accounting or other relevant experience with multi - national companies.至少3年跨国公司财务, 会计相关经验.13. Financial accounting data are expected to be objective and verifiable.做财务会计报告是强制性;那就是说,它必须得做.14. Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个重要的专门范畴.15. SFAS Rules - Knowledge of applicable Financial Accounting and Standards Board ( FASB ) accounting rules.SFAS规则;; 熟悉可应用的财务会计和基准委员会( FASB ) 会计规则.。
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 owner’ 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’ equity) （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 because 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 asystematic 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 periodeven 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 that was 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)。
(财务会计)英语会计科目最全版
1210
WorkinProgressInventory
库存半成品
1215
FinishedGoodsInventory-Product#1
库存制成品—产品1号
1220
FinishedGoodsInventory-Product#2
—产品2号
1230
FinishedGoodsInventory-Product#3
应计费用
2310
SalesTaxPayable
应付销售税
2320
WagesPayable
应付工资
2330
EducationsPayable
应付教育经费
2335
HealthInsurancePayable
应付健康保险费
2340
FederalPayrollTaxesPayable
应交联邦工资税
2350
FUTATaxPayable
投资—存款单
1100
AccountsReceivable
应收账款
1140
OtherReceivables
其他应收款
1150
AllowanceforDoubtfulAccounts
坏账准备（做分录时要见成负债）
1200
RawMaterialsInventory
库存原料
1205
SuppliesInventory
应交联邦失业税
2360
StatePayrollTaxesPayable
应交州工资税
2380
LocalPayrollTaxesPayable
应交地方工资税
2390
IncomeTaxesPayable
财务会计英语
财务会计英语1. Introduction财务会计是负责记录、分类和报告企业财务交易和业务活动的一种会计方法。
作为财务会计从业人员，在进行国际商务交流时，熟练掌握财务会计英语是非常重要的。
本文将介绍一些常用的财务会计英语词汇和短语，帮助读者提高财务会计英语表达能力。
2. Financial Statements2.1 Balance SheetBalance Sheet（资产负债表）是财务会计中用于反映公司资产、负债和股东权益的重要报表。
以下是一些和资产负债表相关的英语词汇：•Assets（资产）•Liabilities（负债）•Shareholders’ Equity（股东权益）•Current Assets（流动资产）•Non-current Assets（非流动资产）•Current Liabilities（流动负债）•Non-current Liabilities（非流动负债）•Retained Earnings（留存收益）2.2 Income StatementIncome Statement（损益表）是财务会计中用于反映公司收入、费用和净利润的报表。
以下是一些和损益表相关的英语词汇：•Revenue（收入）•Sales（销售额）•Expenses（费用）•Gross Profit（毛利润）•Operating Income（营业利润）•Net Income（净利润）2.3 Cash Flow StatementCash Flow Statement（现金流量表）是财务会计中用于反映公司现金流动状况的报表。
以下是一些和现金流量表相关的英语词汇：•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（筹资活动）•Net Cash Flow（净现金流量）3. Financial Ratios财务比率是评估公司财务状况和经营绩效的重要指标。
财务、会计英语
一名词解释1.会计Accounting: Is an information system that indentifies ,records ,andcommunicates relevant, reliable ,and comparable information about an organization’s business activities that can be expressed in monetary terms.(会计是一个信息系统,用以确认,记录和披露企业可以用货币计量的经营活动的,可靠的可比的信息)2.资产assets:Assets are resources with future benefits that are owned orcontrolled by a company.(资产是由公司拥有和控制的未来能给企业带来经济利益的资源)3.权责发生制accrual basis of accounting: Means that revenues, expenses andother changes in assets, liabilities, and owners’equity are accounted for in the period in which the economic event takes place, not necessarily when the cash inflows and outflows take place.(收入，费用，资产和负债和所有者权益的变动应记录于交易发生的时期而不是相关的现金流入和流出的时期)4.总账账户control accounts: Grouped according to the elements of financialstatement, the general ledger holds the individual control accounts.5.负债Liabilities are defined as “ probable future sacrifices of economic benefitsarising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”（负债是指企业由过去的交易和事项引起的现行义务，即在未来向企业提供资产和服务，该义务的履行将导致企业经济利益的流出）6.利润表income statement :An income statement is a financial statement showingthe results of operations for a business by matching revenue and related expenses for a particular accounting period .It shows the net income or net loss.（利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定时期的经营成果即净利润或净亏损）7.费用Expense: Generally speaking, expenses are costs that are charged against ，revenue and that are related to the entity’s basic business.（一般来说，费用就是企业与主要经营活动收入相配比的那部分成本）8.资产负债表balance sheet is a financial statement which shows the financialposition of a business entity by summarizing the assets ,liabilities and owners’equality at a specific date.（资产负债表是用来列示公司的资产，负债和所有者权益，反映企业财务状况的报表）9.永续盘存制perpetual inventory system:Is a system of accounting formerchandise that provides a continuous record showing the quantity and cost of all goods on hand.（永续盘存制就是对库存商品进行连续性记录以反映特有商品数量和金额的方法）10.无形资产Intangible assets :Intangible assets form a sub-section of this groupand are further defined as identifiable non-monetary assets without physical substance.（是指企业的过去的活动形成的，由企业控制的，预期会给企业带来经济利益的资源）二简答题1.State the steps of establishing internal control over cash(简述建立现金内部控制的程序)Separate the function of handling cash from the maintenance of accounting records （将现金收付与记账职务分离）(1)Prepare an immediate control listing of cash receipts at the time and place that themoney is received（在收到现金的当时当地编制一份现金收入控制清单）(2)Require that all cash receipts be deposited daily in the bank（每日都要将现金收入存入银行）(3)Make all payments by check（所有的付款都以支票形式通过银行支付）(4)Separate the function of approving expenditures from the function of signingchecks（将核准支出职务与签发支票职务分离）2.What are the quality chatacteristics 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）3.Describe the steps(procedures) of accounting cycle（描述会计循环的步骤）(1)identify transactions or events to be recorded（确认需要记录的交易或事项）(2)journalize transactions and events（将交易或事项登记到日记账）(3)posting from journal to ledger（从日记账过入）(4)prepare unadjusted trial balance（编制调整前余额试算表）(5)journalize and post adjusting journal entries（将调整分录计入日记账并过入分类账）(6)prepare adjusted trial balance（编制调整后余额试算表）(7)prepare financial statements（编制财务报表）(8)journalize and post closing entries（将结账分录计入日记账并过账）(9)prepare post-closing trial balance（编制结账后余额试算表）4.Briefly state the four assumptions and explain（简述四个会计假设）Separate entity（会计主体假设）,going concern（持续经营假设）.,time-period（会计分期假设）,monetary unit（货币计量假设）5.Briefly state the classification investment in securities（简述有价证券的列报）Trading securities（交易性证券），held-to-maturity securities（持有至到期投资）,available-for-sale securities（可供出售的金融资产）,long-term investment in equity securities（长期股权投资）6.What are the accounting elements（会计要素）Assets（资产）,liabilities（负债）,owners’ equity（所有者权益）,revenues（收入）,expenses（费用）,income（利润）三、计算分录题1.应收账款题The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2007.The company use the percent of account received method to estimate the bad debts expense, The percentage is 0.3%, At 2008 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do adjusting entry for 2007 and 2008.（计算及分录）①The bad debts expense is 300000*0.3%=900Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500Dr: Bad Debts Expense 500Cr: Allowance for Doubtful Accounts 500②The bad debts expense is 500000*0.3%=1500Allowance for Doubtful Debt is 16501500-1650=-150（冲销）Dr: Allowance for Doubtful Accounts 150Cr: Bad Debts Expense 1502固定资产计提折旧问题购买固定资产原值155000 分五年计提折旧第五年的残值为5000 用三种方法计提折旧并写出会计分录。
财会英语词汇
在财务和会计领域，有一些专业术语和词汇是经常使用的。
以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。
财务会计英语常用词组、缩写
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财务会计英语缩写语
缩写 B/D b/d B/E b/f B/L B/L original B/R B/S BA bal. banky. BC Bd. BEP Bfcy. bit Bk. Bk. Bk. BN BO BOM BOT BOY BR Brok. BV C c.,Cts. C.A. C.A. C.A.D C.A.S. C.B. c.b., C.B. C.C. C.C. C.d. C.H. C.H. C.I.T. C.L. C.M.A. C.O., C/O c.o.d, C.O.D. C.P.A C.P.A. C.S. C.V.P. analysis C.W.O. C/A C/A C/A c/d c/f 英文全称 bills discounted brought down bill of entry brought forward bill of lading bill of lading original bank rate bill of sales bank acceptance balance bankruptcy buyer credit bond breakeven point Beneficiary binary digit bank bank book book bank note buyer's option beginning of month balance of trade beginning of year bank rate broker or brokerage book value cash; coupon; currency cents chartered accountant， chief accountant commercial agent cash against document cost accounting standards cash book cash book contra credit cashier's check cum dividend clearing house custom house comprehensive income tax call loan certified management accountant cash order cash on delivery Certified Public Accountant Certified Public Accountant capital stock Cost Volume Profit analysis cash with order capital account current account current assets carried down carry forward 中文 已贴现票据 转下页 报关单 承前 提货单 提货单正本 银行贴现率 卖据、出货单 银行承兑汇票 余额、差额 破产、倒闭 买方信贷 债券 保本点、盈亏临界点 受益人 两位数 银行 银行帐簿 帐册 钞票 买者选择交割期的远期合同 月初 贸易余额 年初 银行贴现率 经纪人或经纪人佣金 票面价值 现金、息票、通货 分 特许会计师、主任（主管）会计师 商业代理、代理商 交单付款，凭单付现 成本会计标准 现金簿 现金簿 贷方对销 银行本票 附股息报关单 票据交换所 海关 综合所得税 短期拆放 注册管理会计师 现金汇票、现金订货 货到付款，交货付现 注册公共会计师 注册会计师 股本 本---量---利分析 订货付款，随订单付现 资本帐户 往来帐 流动资产 过次页、结转下期 过次页、结转
常用财务会计英语L会计英语
常用财务会计英语L会计英语labour cost劳务成本，人工成本labour efficiency劳动效率lack of capital缺乏资金land tax土地税large ticket asset大额资产latent assts潜在资产latent capital潜在资本ledger分类帐、分类账簿ledger account分类帐户、分类帐帐户ledger type journal分类日记帐legal合法的，法定的legal assets法定资产legal capital法定资本legal investment合法投资legal list合法证券legal property法人财产legal representative法定代理人legal title合法所有权legally required audit法定审计lend放款，贷款lender放款人，贷方，出租人lending贷款，借贷letter of credit（L/C）信用证letter of indemnity担保书letter of intent意向书liability负债，债务liability account负债帐户liability dividend债务股利liability out of book帐外负债license许可证，执照license fee许可证费linear线性的liquid assets流动资产liquid ratio流动比率liquidate清算liquidated account清算帐户liquidated obligation已偿清的债务liquidation清算，偿还liquidation of debts清偿债务liquidation value清算价值liquidator清算人liquidity流动性、流动资金、现金支付能力liquidity facility流动性融通liquidity ratio流动比率,偿债能力比listed bond上市债券living cost生活费loan贷款，借贷，借款loan bank贷款银行loan capital借贷资本loan financing贷款筹措loan fund贷款基金loan guarantee贷款担保loan interest贷款利息loan receivable应收贷款loan-deposit ratio贷款存款比率local authority地方当局local tax地方税long bill长期汇票long rate长期汇率long-lived assets长期资产long-term assets长期资产long-term debts长期债务long-term investment 长期投资long-term liability长期负债long-term loans长期借款long-term payables长期应付款loose-leaf book 活页式账簿loss损失，亏损loss and gain损益loss containment 亏损防堵loss money亏本loss of assets资产损失loss-making亏损lowest bid最低报价。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
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1Accounting会计is an information system.it measuresdata into reports,and communicates results to people2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firmManagement accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assetsCash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产)4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period.5Assets资产(cash,accouts receivable,notesexpense,land buildings,equipment furniture fixtures)Liabilites负债(notes payable,accounts payable,accrued liabilities<payable不计,salary payable计算>)6Accounting adjustments fall into three basic catrgories 会计账项调整三类型of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue)7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank8Treasury stock库存股a corporations own stock that it10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value.11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases.12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee.14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losingby engaging in acounterbalancing transaction17comprehensive income全面收益a company change intotal stockholder’s equity from all sources other thanfrom the owners of the business.内容①unrealizedgains(losses)on available-for-saleinvestments②foreign-currency translation adjustments18 Investing activities投资活动: Activities that increaseor available to thebusiness, a section of the statement of cash flows,Investing activities are important but they are less criticalthat operating activitiesFinancing activities筹资活动: Activities that obtain frominvestors and creditors the cash needed to launch andsustain the business, a section of the statement of cashflows, they are the least important of the threecategories of cash flows, and that’s why they come lastOperating activities经营活动: Activities that createa section of the statement of cash flows, Operatingactivities affect the income statement, Operatingactivities are the most important of the three categoriesbecause they reflect the heart of the organization, asuccessful business must generate most of its cashfrom day-to-day operation19Accounting foundation principles会计基本原则Thetheaccounting principle that ensures that accountingrecords and statements are based on the most reliabledata available) ;The cost principle;Thegoing-concept;The stable-monetary-unit concept.20Trial balance试算平衡表 a list of all the ledger21Accrual accounting权责发生制accounting thatevent as itoccurs,regardless of whether the transaction affectedcash.Cash-basis accounting收付实现制accountingthat records only transactions in which cash is receivedor paid.区别In accrual accounting,an accountantrecords the impact of a business transaction as itoccurs.when the business perfotms a service,makes asale,or incurs an expense,the accountant records thetransaction even if it receives or pays no cash.Incash-basis revenues,and cash payments are handledas accounting,the accountant records a transactiononly when it receives or pays cash22Internal control内部控制organizational plan andrelated measures adopted by an entity tosafeguard.assets,encourage adherence to compannypolicies,promote operational efficiency,and ensureaccurate and reliable accounting records目的①safeguard assets②encourage adherence tocomp any policies③promote operationalefficiency④ensure accurate and reliable accountingrecords23 LIFO（后进先出法）FIFO（先进先出法）cost ofgoods sold is highest because it is based on the mostrecent costs，gross profit is lowest .FIFO cost of goodssold is lowest because it is based on the oldestcosts,gross profit is highest .②when inventory cost are decreasing .FIFO cost ofgoods sold is highest , LIFO cost of goods sold islowest24depreciation折旧is not a process of valuation,doesnot mean setting aside cash to replace assets as theywear out三种方法①straight-line②units-of-production③double-declining-balance-an accelerated depreciation method.Comparing depreciation methods对比the DDB methodys ①Residualvalue is ignored initially ;first-years depreciation iscomputed on the asset’s full cost ②Depreciationexpense in the final year is the “Pula” amount neededto reduce the asset’s book value to the residualamount.预付费用，应计费用的定义及区别：Prepaid expense预付费用：A category of miscellancousfuture.Accrued expense应计费用:An expense incrurred(区别):a prepaid expense is an expense paid in advanceprepayment will be used up in the nearfuture.Therefore prepaid expenses are assets,becausethey provide a future benfit for the owner.The ternaccrued expense refers to a liability that arises from anexpense that has not yet been paid.25 Gross profit percentage毛利率=gross profit毛利/net－cost ofgoods sold)／net sales revenue =1－(cost of goodssold／net sales revenue)26Beginning inventory存货+purchase s购买=goodsavailable可供出售存货－cost of goods sold销售成本=Ending inventory27 net sales revenue销售收入净额=sales revenue销售收入－sales discounts销售折扣－sales returns andallowances销售和津贴28 interest expense利息费用=the preceding bond市场利率29prepaid rent预付租金Dr:prepaid rent Cr:cashDr:rent expense租金Cr:prepaid rent预付租金Supplies物料Cr:CashDr: Supplies expense物料费Cr: SuppliesAccrued revenues应计费用Dr:accounts receivable应收账款Cr:service revenue服务收入30writing off uncollectible acounts注销坏账Cr:accounts receivable 应收账款31Record the purchase stock as follows股票购买记录Dr:Treasury stock库藏股Cr:cashSale出售Dr:cashCr:treasury stockpaid-in capital from treasury stocktransactions实收资本形成库藏股业务32Three relevant dates for dividends are as follow与股利发放相关的三个日期①decl aration date june19股利宣布日6.19Dr：retained earnings留存收益Cr:dividends payable应付股利②date of record July1登记日7.1③payment date July10支付日Dr:dividends payable应付股利Cr:cash33 权益法下①to purchase equity-method investment权益投资Cr:cash②To record investment revenue记录投资收益Dr:long-term investmentCr:equity-method investment revenue权益投资收益③To receive cash dividend on equity-method investment收到权益投资的现金股利Dr:cashCr: long-term investmentsold 20% of investment出售20%的投资loss on sale of investment出售投资损失Cr: long-term investment34Taxble income所得税记录当年所得税Dr:income tax expense所得税费用Cr:income tax payable应交所得税deferred tax liability递延所得税负债（is usuallylong-term）35①折价债券发行Discount on bonds payableCr: Bonds payable②付息Discount on bonds payableCr: Cash③计息Discount on bonds payableCr: Interest payable36①溢价债券发行Cr: Bonds payablePremium on Bonds payable②付息Premium on bonds payableCr: Cash37提折旧Cr: Accumulated depreciation38预收服务收入Dr: Unearned service revenueCr: Service revenue39应计广告费用Cr: Account payable40应计利息收入Dr: Interest receivableCr: Interest revenue例题1.Issued 10000shares of＄1 par common stock at ＄5 per shareDr: cash 50000Cr: common stock 10000Paid-in capital in excess of par 400002.Purchased 900shares of treasury stock at＄7 par shareCr: cash 63003.Sold 800shares of treasury stock at＄12 par share Dr: cash 9600Cr: treasury stock 5600Paid-in capital from treasury stock transaction 40004.What is the net effect on stockholders’ equity?①common stock increased by 10000②Paid-in capital in excess of par 40000③Paid-in capital from treasury stock transaction 4000Less: treasury stock 700④Net effect=10000+40000+4000-700=53300The beginning balance sheet of Charter Investments Bankers,Ltd.included the following: investment)…$657000期初长期股权余额Charter completed the following investment transactions during the year发生的投资业务:Feb.16 Purchased 5000 shares of BCM Software common stock as a long-term available-for-sale investment,paying $9.25 per share.(购买股票作为长期股权投资,每股$)May.14 Received cash dividend of $0.82 per share on the BCM investment(收到现金股利).Oct.15 Received cash dividend of $29000 from an affiliated company(从子公司收到现金股利).Dec.31 Received annual reports from affiliated companies(收到子公司的年度报表).Their total net income for the year was $620000.Of this amount，Charter’s proportionis 25%(母公司占子公司25%股权) The market values of Charter’s investments are BCM(BCM股票市价),$45100;affiliated companies(子公司市价),$947000.Required:1.Record the transations in the journal of 2.Post entries to the Long-Term Investments in Affiliates T-account and determine its balance at December 31(计算母公司对子公司长投的本年余额)①Feb.16Dr: Long-Term Investments (5,000*$9.25) 46250 Cr: Cash 46250May14 Dr: Cash (5,000 $.82) 4100Cr: Dividend Revenue 4100Oct.15 Dr: Cash 29,000Cr:Long-Term Investments in Affiliates 29,000 Dec.31 Dr: Long-Term Investments in Affiliates ($620,000 .25%) 155,000Cr:quity-Method Investment Revenue 155,000Dr: Unrealized Loss on Investment 1,150Cr: Allowance to Adjust Investment to Market ($46,250 –$45,100) 1,150②Balance=657000-29000+155000=783000 应计利息Accrued interest应收账款accounts receivable应收股利Dividend receivable应收利息Interest receivable应收票据Note receivable应收账款Account receivable其他应收款Other notes receivable物资supplies存货inventory预付租赁prepaid rent预付保险prepaid insurance短期投资short-term investments土地land家具furniture子公司投资investments in subsidiaries长期股权投资investments in stock持有至到期投资investments in bonds开办费organization cost特许权franchises专利patents融资租赁leaseholds商誉goodwill其他应收款other receivables到期应付债券current portion of bonds payable应付票据Notes payable应付工资salary/wages payable应付工资税payroll taxes payable应付职工福利费employee benefits payable应付债券Bonds payable租赁负债lease liability应付利息Interest payable应付账款Account payable预收账款Deposit received应付股利Dividends payable累计折旧Accumulated depreciation坏账准备allowance for uncollectible accounts实收资本paid-in capital资本公积Capital reserve股本溢价paid-in capital in excess of par减值准备Depreciation reserves固定资产减值准备Fixed assets depreciation reserves固定资产清理Liquidation of fixed assets待摊费用deferred and prepaid expenses应交税金Tax payable应交所得税income tax payable应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable预提费用Drawing expense in advance债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds存货跌价准备Inventory falling price reserves长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks递延税款Deferral taxes盈余公积Surplus reserves留存收益retained earnings股利dividends本年利润Current year profits利润分配Profit distribution少数股东权益minority interest普通股common stock普通股转增资本Common Stock dividends change to assets优先股preferred stuck股本溢价capital in excess of par未分配利润Undistributed profit利息收入interest revenue股权投资收入equity-method investment revenue销售固定资产收入gain on sale of land主营业务收入Sales revenue销售收入sales revenue销售成本cost of goods sold主营业务成本Cost of good sales营业外支出extraordinary losses管理费用General and administrative expenses佣金支出commission expense财务费用Financial expenses利息费用interest expense投资收益Investment income杂费miscellaneous expense租赁费用rent expense保险费用insurance expense物资费用supplies expense工资费用salary expense所得税费用income tax expense财产税费用property tax expense工资税支出payroll tax expense坏账损失uncollectible account expense摊销费用amortization expense折旧费用depreciation expense资产减值损失loss on sale of land非常收益/损失extraordinary gains/losses。