会计专业英语LESSON 1(立信会计出版社)
会计专业英语LESSON 1(立信会计出版社)
Sentences
• (To meet the needs of the external users ),a framework of accounting standards, principles and procedures (known as ‘generally accepted accounting principles (GAAP)’ )have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. • reliability n.可靠性 • Reliable a.可靠的 • I’m a reliable person.
Six elements of accounting
资产 asset 负债 liability 所有者权益 Owners’ equity/owners’ interest 收入 revenue/income 费用 expense 利润 profit
Interest n.兴趣、权益、利息 vt.对……感兴趣 I’m interested in sth. Interest rate 利率 Cost n.成本 vt.花费 It costs me 2 days to finish this book. Expense n.费用 vt.花费 It expenses me………………
Sentences
• Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . • Also, many laws require that extensive financial information be reported to the various levels of government.
会计英语第一章
1.1 Nature and Content of Accounting
External Users Internal Users
1.1.4 Fields of Accounting
Financial Accounting
Financial Reports
Managerial Accounting
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IASC(International accounting standards committee1973) 国际会计准则委员会， IASB国际会计准则理事会Reorganization in 2001 IFRS(International financial reporting standards)国际财务报告准则 SEC(Securities and Exchange Commission)证券
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1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
All parties interested in the financial health(财务状况) of a company are called stakeholders.
Under the condition of economic resources scarcities, Accounting plays an important role in our economic and social system. P3
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Chapter 1 Accounting and Its Environments
1.1.2 The Nature and Role of Accounting
会计英语unit1
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6. 学习英语构词法是掌握专业英语词汇的关键之一。在 科技英语中有很多派生词,比较常用的有由动词派 生出名词,如invest—investment, Communicate
-communication,transact—transaction , supply—supplier等。这些单词的后者看起来都似曾相 识,但又是生词。
第一课 课程介绍
1.自我介绍 2.专业英语学习的重要性 3.课程特点 4.教学目标 5.教学现状 6.教学方法
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2.学习专业英语的重要性
The importance to learn specialty English
☆实用价值强 strong value of practice
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☆ “面向企业,培养企业需要的人才”是中职学校 的主要任务
The main task of vocational schools is to educate the person needed by corporation.
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☆具备一定专业知识,又具备该专业领域较好外 语能力的人才越来越受到企业的青睐。
word recognition and memory are difficult
②长难句理解难
some Long and difficult sentences are
difficult to understand。
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2.对音节多、拼写长的单词记忆难,同时对很多似曾相识的单 词辨认难.
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6.教学方法：
1.培养学生学习兴趣，树立自信心。 2.对专业知识进行简单介绍，先热身适应，
会计专业英语讲稿unit1
会计专业英语讲稿unit1Introduction (may be written last)Capture your listeners’ attention: Begin with a question, a funny story, a startling comment, or anything that will make them think.State your purpose; for example:‘I’m going to talk about...’‘This morning I want to explain…’Present an outline of your talk; for example:‘I will concentrate on the following points: First of all…Then…This will lead to… And finally…’The BodyPresent your main points one by one in logical order.Pause at the end of each point (give people time to take notes, or time to think about what you are saying).Make it absolutely clear when you move to another point. For example: ‘The next point is that ...’‘OK, now I am going to talk about ...’‘Right. Now I'd like to explain ... ’‘Of course, we must not forget that ...’‘However, it's important to realise that...’Use clear examples to illustrate your points.Use visual aids to make your presentation more interesting.The ConclusionIt is very important to leave your audience with a clear summary of everything you have covered.It is also important not to let the talk just fizzle out. Make it obvious that you have reached the end of the presentation.Summarise the main points again, using phrases like:‘To sum up...’‘So, in conclusion...’‘OK, to recap the main points…’Restate the purpose of your talk, and say that you have achieved your aim:‘I think you can now see that...’‘My intention was ..., and it should now be clear that ...’Thank the audience, and invite questions:‘Thank you. Are there any questions?’Unit One What is accounting ?Chapter ObjectivesUnderstand the definition of accountingUnderstand the function of accountingUnderstand the methods of accountingUnderstand the object of accounting.Understand the accounting elements Chapter Organisation1.1a What is the definition of accounting?1.1b What is the function of accounting ?1.1c What are the method of accounting ?1.1d What is the accounting object ?1.1e What is the accounting elements ?1.2 Core accounting terms1.3 Extended wordsCore terms reminderAccountingUnit of measurementAccountDocumentAccounting statementCostingAssetLiabilityOwner’s interestProfitIncomeExpenseCore accounting termsAccount [?‘ka?nt] n. 账户,户头Account book 账簿Accounting [?‘ka?nt??] n. 会计学，会计核算?Accounting element 会计要素Accounting object 会计对象Accounting statement 会计报表Accuracy [‘?kj?r?s?] n. 准确Asset [‘?set] n.资产Auditing['??d?t?? ] n. 审计Component[k?m‘p??n?nt] n. 成分；组成部分Costing[‘k?st??]n. 成本核算Decision-making 决策Document[‘d?kj?m(?)nt] n. 文件，单证，凭证?Double-entry bookkeeping 复式簿记Entity['ent?t?] n. 实体Expense[?k‘spens] n.费用Integrity[?n‘tegr?t?]n. 完整Legality[li?‘g?l?t?]n.合法Liability[la??‘b?l?t?]n.责任，负债Movement of fund 资金运动Owner’s interest 所有者权益Profit[‘pr?f?t]n.利润Trueness[‘tr?n?s]n.真实Parties concerned 有关各方Unit of measurement 计量单位Income[‘?nk?m]n.收入1.3 Extended wordsAnalyze [‘?n?la?z]n. 分析Calculate[‘k?lkj?le?t]vt.计算Compile [k?m‘pa?l] vt.编辑，编写Confirmation[k?nf?‘me??(?)n]n.确认Constitute [‘k?nst?tju?t]vt.构成Controlling[k?n‘tr??l??]n. 控制Currency[‘k?r(?)ns?]n.货币Ensure[?n‘]vt.确保Financial [fa?‘n?n?(?)l]adj. 财政的，财务的?Given [‘g?v(?)n]adj.特定的，指定的Inspection[?n‘spek?n]n.检查，视察Monitor [‘m?n?t?]vt.监督Orientation[,??r??n‘te??(?)n]n.定位Participate[pɑ?‘t?s?pe?t]vt.参与Process[‘pr??ses]n.过程，程序Property[‘pr?p?t?]n.财产Persue[ p??sju: ]vt.追求，从事Optimal[‘?pt?m(?)l]adj.最佳的，最理想的Providing a basis for 为……提供依据Recording[r?‘k??d??]n.记录Reflect[r?‘f lekt]vt.反映Represent[?repr?‘zent]vt.代表，表示Specific[sp?‘s?f?k]adj.特定的，具体的Vary with因……而变化Verify[‘ver?fa?]vt.核实With a view to 目的是1.1a DefinitionAccounting,①with a specific currency as its major unit of measurement,以货币作为主要计量单位②is the task of recording, calculatin g, controlling, analyzing andreporting the economic activities of a given entity/organization, 对特定实体/组织进行记录、计算、控制、分析、报告③with a view to providing financial and management information.以提供财务和管理信息的工作1.1b Functionreflect and control the process of economic activities.反映和控制经济活动过程ensure the legality, trueness, accuracy and integrity of accounting information.保证会计信息的合法、真实、准确和完整provide necessary financial data for economic management.为管理经济提供必要的财务资料participate in decision-making and pursue optimal benefit. 参与决策并谋求最佳的经济效益1.1c Methodssetting up the account and account book 设置账户和账簿filling in and auditing the accounting document 填写与审计会计凭证?double-entry bookkeeping 复式簿记costing 成本核算property inspection 财产检查compiling accounting statement 编制会计报表reviewing, checking and analyzing accounting data, etc.审阅、检查和分析会计数据等1.1d Accounting ObjectThe content that is verified and monitored within the work scope of accounting.会计工作所要核算和监督的内容Specifically, movements of fund represented in the routine operational activities of a business organization.具体来说，是指业务单位在日常经营活动中所表现出的资金运动。
会计英语.课件.
立信会计出版社
第 三 章
Unit 3 Accounting cycle Ⅱ 第三章 会计循环 Ⅱ
• 1. Books of prime entry 原始账簿 • 1.1 Sales day book 销售日记账 • 1.2 Purchases day book 采购日记账
立信会计出版社
• 1.3 Cash book and petty • 现金日记账及零用现金簿 • 1.3.1 Cash book • 1.3.2 Petty cash book
立信会计出版社
• 4. GAAP 一般公认会计原则 • 5.IASs and IFRSs • 国际会计准则及国际财务报告准则
立信会计出版社
• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
立信会计出版社
高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博 主编
立信会计出版社
第 一 章
Unit 1 Introduction to accounting 第一章 会计导论
• 1. Definition • 会计的概念
of accounting
• 6.1 Underlying assumptions • Accrual basis权责发生制 • Going concern 6.2 • • • • •
Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性
会计英语第一章
会计英语第一课会计领域the field of accountingspecial termsaccountingcount n 计算、考虑、总计vt 计算、清点、数数儿，盘算内容极不同于calculate vt 计算、估计、推算calculator n 计算器compute v 计算，用计算机计算computer n 计算机，电脑count on 指望count out 边算便说出account n 计算、帐户（加前缀后的情况）vt vi 计算、说明accounting n 会计，会计学accountant n 会计师accountancy n 会计、会计工作on this account 由于这····on no account 决不····record n `record 记录，报告，档案，唱片发音时因动词、名词而不同。
v ri`cord 记录，表明，录音a 创纪录的classify v 分类，分等summarize v 概述，总结interpret v 解释，说明，口译还有：Business 事务，企业，实业界，经济业务等Monetary 货币的，金融的，财政的，财务的ManagementPolicy 方针、政策、策略Operation 开动、操纵、经营管理、起作用手术Carry out 从事某种工作Organization chartGraphic a 图解的，图示的Layout n 设计、布局Rank v 排列、次序、位置Cash flowReceipt n 收到，收条，收据Earning n 如同利润，net earnings 赚头，净赚Revenue n 如同收入，营业收入，毛收入Income n 如同收益如income statement 收益表Receive v 领，收，容纳Receivable a 应收的，应收款Expenditure n 支出，支付，现金支出（不见得一定是费用）Payout n 支付，支出的数额Disburse v 支付，开销Cost n v 花费，成本cost 与costing 区别Expensive a 花费多的，昂贵的Payroll n 支付的工资，工薪Expense n 花费，开支，损耗Expend v 用，消费Spend v 费，花费FiscalFinancial n 财政的，财务的，金融的（但不见得就是银行的，可银行的也能用这个词）Finanice n v 筹资，融资，贷款，财务，财政，金融，供给经费，筹措资金Financing n 筹资用资BookkeepingFinancial information 财务信息Bookkeeper 簿记员Financial transaction 财务交易Books of account 帐簿（注意与帐户之间的关系）Certified public accountantQualified opinion 保留意见Unqualified opinion 无保留意见Fair presentation 公允表达Chartered accountant 皇家特许会计师Audit（要注意这一词的广阔性）Auditing 审计，监测，审查Auditor 审计师，监测员Governmental and institutional accountingController/comptroller 主计长，总会计师Financial officer(official) CFO n 财务总监，财务经理Treasurer n 司库，财务（非会计）负责人Cost accountingAnalysis n 分析（读法）Analyze v 分析（读法）Catual unit value 实际单位价值AssetCash 现金Receivable 应收款Security 证券，此处指有价证券Property 财产Intangible 无形，此处为无形资产Goodwill 商誉Sale n 卖，销售Sell v 卖，卖出（sold sold）Purchase n 采购Buy v 买进（bought bought）Financial statement 财务报表，会计报表Managerial accountingFiscal report 财务报告Operating policy 经营方针，经营策略The purposes of accounting--recording financial information for legal and other reasons;--summarising financial information for users so that it is understandable and analysing financial information periodically so that it is useful;--communicating information for internal and external use i.e. to managers and other staff members (internal) and to users outside the business ((e)exter`nal) ;--analysis of performance to see whether performance is satisfactory;--planning and decision-making i.e. planning future activities and making business decision.The field of accounting第1段：Industry n 工业，产业，行业，也指企业（注意读法）Industrial a 工业的，产业的第2段：Business 在这里是指企业，同义词还有Corporation 公司，多指股份公司Enterprise 企业，泛指所有企业Manufactory 制造业工厂Plant 工厂，尤其是较大的工厂Factory 小工厂，作坊式厂Firm 商号，（会计师事务所）Mill 工厂，如纺织厂、粮食加工厂Shop 商店Store 商场，商城Company 泛指的公司Concern 企业Expansion 扩张Reorganization 重组Campaign 活动，指较大、有组织的系列活动，如选举，策划某一产品Movement 运动，如打打球，作体操Activity 小的活动，如记帐，生产Advertise v 注意读法（只有一个读法）Advertisement n 广告（两种读法，大概都行）第3段：第4段：Accounting procedure 会计程序Bookkeeping procedure 簿记程序Data processing 数据处理Fiscal affairs 财务业务Effect n v效果Effectiveness n 效力，效果Efficiency n 效率Economy n 经济，节省会计的艺术论及其由来；与中国现实情况的区别。
会计英语第一章解析
1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
All parties interested in the financial health(财务状况) of a company are called stakeholders.
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1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
Two major classifications of stakeholders Internal users, who make decisions directly affecting the External users, internal operations who make decisions concerning their of the enterprise. relationship to the enterprise.
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Part 1 Accounting Principle 会计原理 Chapter 1 Accounting and Its Environments 会计与环境
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Mini Case
P2
Identify
1.Safety without war 2.Market for hang gliders sales 3.Policy from government ws and customs 5.People with well-education 6.Capital market 7.Infrastructure （基础设施）
会计专业英语lesson 1 Accounting an information system
《会计专业英语》课堂教案本次课标题：Lesson 1 Accounting:An Information system授课班级10会计上课时间2学时上课地点教学目标能力（技能）目标知识目标①Understand capital markets and decision making.②Identify the users of accounting information.Master the news words and terms①Understand the history and development ofaccounting②Explain the difference between Financialaccounting and managerial accounting能力训练任务及案例本章要求学生对会计的内涵、会计执业的内涵、会计信息使用者有大致的了解。
可从近期出现的新闻热点事件出发，从分析重大经济案例着手。
教学重点/难点教学重点：The definition of Accounting. The purpose of Accounting system.The principle of Accounting.教学难点：The requirement of Accounting information.The users of Accounting information.The Accounting profession.教材/教参教材：常勋肖华,《会计专业英语》，上海：立信会计出版社，2005年11月。
参考资料：1.李海红，实用会计英语.大连：大连理工出版社，2010年2月二、教学(过程)设计步骤教学活动教学方法教学手段学生活动时间分配（分钟）一会计英语课程介绍：详细的介绍本课程的定位，教学目标，教学内容，考核方式，参考资料等。
（详细内容见说课PPT）讲授法谈话法讨论法多媒体谈谈对本课程的期望与看法。
会计英文教材第一集共50页
Explain the function of accounting standards and describe the role of the FASB in setting these standards in the United States.
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Users of Accounting Information
All parties interested in the financial health of a company are called stakeholders.
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Users of Accounห้องสมุดไป่ตู้ing Information
Understand the significance of the FASB’s conceptual framework in outlining the qualities of good accounting information, defining terms such as asset and revenue, and providing guidance about appropriate recognition, measurement, and reporting.
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Learning Objectives
Identify career opportunities related to accounting and financial reporting in the fields of public accounting, corporate accounting, financial analysis, banking, and consulting.
会计专业英语立信版汉语顺序版
（票据）即期（支付）on demandA安全边际margin of safety按时间顺序的chronological按顺序，依次in sequenceB把数字转入另一栏，算出……的总金额entend版权copyrights办事人员薪金office salaries expense半年地semiannually保管工作custodianship保险费insurance expense保险费insurance premium保证，抵押pledge保证assure报酬率，盈利率，收益率rate of return报告货币reporting currency报价quote备抵法allowance method备抵坏账allowance for uncollectible accounts背书 endorsement背书endorse背书人endorser被动投资passive investment被控股公司majority-owned company本票，期票promissory note边缘设备peripheral equipment变现能力，清偿能力liquidity标价，表述denominate标价make-up并购acquire波动fluctuate补充replenishment不动产estate不正当行为irregularity簿记机bookkeeping machineC财务报告financialstatement（ report ）财务会计financial accounting财务会计准则公告statement of financial accounting standards 财务会计准则委员会financial accounting standards board财务经理financial executives财务年度fiscal year财务实力financial strength财务收益与费用financial income and expense财务数据financial data财务状况financial position参见confer参与engage in参与分配的优先股participating stock残值salvage value仓库store层，级strata差错订正error correction产量法units-of-production method长期资产long-term asset偿债基金sinking fund厂场设备plant and equipment抄录transcribe超过面值的缴入资本paid-in capital in excess of par value超过设定价值的缴入资本paid-in capital in excess of stated value 陈旧，过时obsolescence称职的人员competent personnel成本对零售价比率cost-to-retail price percentage成本法cost method成本会计cost accounting成本结构cost structure成本流动flow of costs成本-效益数据cost-benefit data程序编制programming持票人bearer持票人holder持续经营going concern冲压件stampings筹资活动，理财活动financing activities出版商publisher出票人maker除……外，除了other than除……外in addition to储存罐storage tank处置，清理dispose穿孔卡punched card穿孔于perforate次要零件minor parts存储storage存货stock存货周转率inventory turnover存款不足NSF（not sufficient funds）存在的连续性continuity of existenceD代号字母code letter代替，取代 supersede代替factor代替in place of待发行股票股利stock dividend to be issued贷记credit单项交易观点，单一交易观点one-transaction perspective 到期日maturity date等同的，等同物，当量equivalent抵消，消除elimination抵押mortgage地方local地基site地震earthquake递延货项deferred credit递延项目deferrals第17号意见书opinion No.17缔结契约enter contract电子数据处理系统electronic data processing system店面装置store fixtures调节法reconciliation method调整adjustment调整程序adjusting procedure调准，使成一线，使一致align订货单，订购单purchase order订货单purchase order订货商店department stores订约，允诺promise定期盘存制periodic inventory system董事会board of directors董事会diretor动产property独资sole proprietorship短期偿债能力short-term liquidity对抵账户，对销账户contra account对家，报酬consideration多数股权majority多数股权投资者，控股投资者majority investor多种多样的diverseE额定股本authorized stock而不是rather thanF发票登记薄invoice register发生transpire发现，察觉detect发运地（站）交货F.O.B shipping point法定管辖范围legal jurisdiction法律约束legal restrictions法庭判决court decree范围spectrum方案，计划scheme方针，准则guideline房地产经纪人realty agency非常项目extraordinary items非政府机构nongovernment body费用expense分拨appropriation分工division of labor分开segregate分开segregation分类账ledger分类整理classification and sorting分母denominator分派责任assignment of responsibility分配，摊配apportion分配协议sharing agreement分数fraction分支subdivision分子numerator服务费service charge服务业企业service enterprise辅助分类账，明细分类账subsidiary ledger辅助设备auxiliary equipment付款提货cash on delivery负商誉negative goodwill负债liability复式记账法，复式记账系统double-entry bookkeeping system 复杂性complexity复杂资本结构complex capital structureG改良betterment概念concept更可取的preferable工薪payroll工薪袋pay envelope工薪登记表payroll register工薪会计payroll accounting工薪税payroll tax工薪支付期pay period工资-税级表wage-bracket table工作成绩，业绩performance工作底表，工作底稿worksheet公共事业费utilities expense公认会计原则accounting principle公司并购，公司收购corporation acquisition公司间交易intercompany transaction公用事业public utility公众会计，注册会计师业务public accounting功能货币functional currency供应商商品目录supplies' catalogs购货部门purchasing department购货发票purchase invoice购货净额net purchases购货退让及折扣purchases returns and allowances购货运费transportation in购货折扣purchases discounts购买法，购并法purchase method购买日记账purchases journals估计存货的毛利法gross profit method of estimating inventories 股本capital stock股东stockholder股份有限公司corporation股票股利stock dividend股票期权stock options股票期权stock-option固定资产fixed assets固定资产出售利得（损失）gain（loss）on sale of fixed assets 顾客customer顾问consultant雇员个人工薪记录individual employee earnings records关联公司affiliated company管道pipeline管理费用administrative expense管理会计managerial accounting管理控制administrative control贯穿throughout惯常业务customary matters惯例convention广泛的extensive广告费advertising expense归根到底，总之in the final analysis规定的管理方针prescribed managerial policies国际会计international accounting过去elapse过账，誊账post过账备查，过账记号posting referenceH合并consolidate合乎逻辑地，理所当然地logically合伙partnership合计的aggregate后进先出last-in，first-out坏账费用bad debts expense坏账费用uncollectible accounts expense坏账损失loss from uncollectible accounts环境会计environmental accounting汇兑损益，汇兑利得或损失foreign exchange gains or losses 汇款，付款remit汇率exchange rate汇票draft汇票money order婚姻状况marital status或有负债contingent liability货币性与非货币性项目法monetary-nonmonetary method货币性资产与负债monetary assets and liabilities货到收运费freight collect货项通知单，货记通知单credit memoJ机构，经理人agency即期汇率spot rate计划，设计，意图，打算design计量单位measuring unit计算器calculator计息的interest bearing既不 又不neither nor加班工资overtime pay加法机adding machine加权平均weighted average加润滑油lubrication加速折旧法accelerated depreciation method价目表price lists假设assumption坚决主张contend间接标价indirect quote减去subtract减值损失impairment loss简单资本结构simple capital structure简言之，总之in short建造资产constructed assets键盘式装置设备key-driven equipment交易，会计事项transaction接近access揭露bring……to light节约savings结果，成果result结清，结算，交换票据clear结帐程序closing procedure结帐后试算表post-closing trial balance借机debit借据IOU借项通知单debit memo经营，操作operation经营成果operating results经营活动，营业活动operating activities经营效率operational efficiency经营业绩performance净亏损net loss净收益net income拒付dishonor拒付证书费protest fee具体辨认specific identification决策decision makingK开办费organization cost开立（票据等）draw up开支，花费expenditure看来有理由的plausible可比的，类似的comparable可供销售的商品成本cost of goods available for sale 可供选择的alternative可流通的negotiable可实现的realizable可转换优先股convertible preferred stock可转换债券convertible debt可转移性transferability客观性objectivity会计，会计学accounting会计程序委员会committee on accounting procedure会计等式，会计平衡式，会计方accounting equation会计过程，会计处理方法accounting process会计活动accounting activity会计控制accounting control会计期间accounting period会计人员accountant会计师事务所public accounting firms会计循环accounting cycle会计原则委员会accounting principle board会计原则委员会accounting principles board会计责任accountability会计主体accounting entity控制账户，统驭账户，统制账户control account库存股本 ，库存股份treasury stock跨国公司multinational companyL类属family累积accumulate累计余额cumulative balance累计折旧accumulated depreciation历史成本historical cost历史汇率historical exchange rate利息保障范围interest coverage利息补贴interest allowance利息费用interest expense利息收益interest income利用，依靠，通过by means of联邦联邦的federal联邦社会保险税法federal insurance contributions act联营集团affiliated group两栏式账户two-column account两项交易观点two-transactions perspective列举enumerate零售价格retail price零售商店retail businesses零用现金petty cash流动比率current ratio流动负债current liability流动与非流动项目法current-noncurrent method流动资产current asset留存收益，保留盈利retained earnings履行，清偿discharge律师事务费attorneys' fees逻辑判断的logicM卖主vendor满期，耗尽，失效expire每股股利与每股市价比率，股利获取率dividend yield每股股利与收益比率，股利支付率dividend payout ratio每股市价与收益比率，市盈率price-earning ratio每股收益额earning per share每股完全稀释收益额fully diluted earnings per share每股原先收益额primary earnings per share每年地annually美国注册会计师协会american institute of certified public accountants 免受影响的immune面值face value面值par value面值超过缴入资本的部分excess of par value over amount paid描述，描绘portray名义利率nominal interest rate磨损wear母公司parent拇指法则，经验规律rule of thumb目的地交货，到达站交货F.O.B destinationN内部控制internal control内部审计internal auditing纳税申报单tax returns拟好，编好draw （up）逆差deficits年利率annual interest rate年数总和法sum-of-the-year's-digits method挪用misappropriationP批准approve票面价值face value频繁程度frequency品种构成mix平衡表，资产负债表balance sheet平均汇率average exchange rate平均收帐期average collection period评价evaluate铺筑的路面surface paving普通股outstanding stock common stock普通股股东权益收益率rate of return on common stockholders' equity 普通股每股收益额earnings per share of common stock普通日记账general journalQ期初存货beginning inventory期汇合同forward exchange contract期末存货ending inventory期末汇率closing rate其他项目sundry items企业business venture前期盘存差错订正correction of prior period inventory error潜力，潜能,潜在的，可能的potential切削件cuttings清理数据disposition data清算价值liquidation value请购单purchase requisition取代replace取得acquisition全球化globalization权宜的做法expedient权益比率equity ratio权益法equity method权益结合法，权益入股法pooling of interest method权责发生制accrual basis确认价值recognized valueR人力资源会计human resources accounting 认股权stock warrants日记账journal日历年度calendar-year容貌，样式，表现形式aspect如期偿付meet软件softwaveS商标，商标权trademark商标brand商品流动flow of goods商行，企业，事务所firm商业公司merchandising company商誉goodwill上市证券，有价证券marketable securities 少数股权，少数股东权益minority interest 少数股权minority赊销sales on credit terms赊账条件credit term设定价值stated value设计成本design cost社会会计social accounting审计auditing审计员auditor生产能力比率productivity ratio剩余的residual时态法，时间量度法temporal method实得收入proceeds实际利息法effective interest method实物保护physical protection实物盘点physical inventory counts使成为必须necessitate使卷入involve（in）使有理由warrant市场价值market value事故损失casualty loss事件event试算平衡表，试算表trial balance适当的，相应的appropriate收付实现制cash basis收货报告，收货单receiving report收货部门receiving department收入revenue收益表，损益表income statement收益汇总，损益汇总income summary手工归档manual filing受式样影响的style-affected授权authorization束，捆，集合体bundle数据准备datapreparation双倍率递减余额法double-declining-balance method 税务会计tax accounting顺差surplus顺序编号serical number私人企业会计private accounting速动比率quick ratio算出或转来的金额extension损坏deterioration所得税申报income tax reportingT摊销amortization套算汇率cross rates特许经营权franchise特种日记账special journal提交submit提取withdraw天然资产natural assets贴现，贴现折价discount贴现应收票据notes receivable discounted通货膨胀率rates of inflation通知notification通知单advice slip统一有限合伙法uniform limited partnership act 投入数额input投资活动investing activities投资者investor透支overdraft overdrew推荐，介绍recommend退回项目returned item拖欠款arrearage拖运haulW外币foreign currency外发股本，为股东持有的股本往来账户open account为了，借以in order to维护，保养upkeep维修maintenance未兑付的outstanding未兑付支票outstanding check未分配收益，未分配盈利undistributed earnings稳健的conservation无形资产intangible asset无形资产intangible assets无追索权without recourse物料用品费supplies expenseX稀释，摊薄dilute先进先出first-in，fist-out现代企业modern business现金cash现金股利cash dividend现金流量表statement of cash flows现金收入日记账cash receipts journal现金预算cash budget现金折扣cash discount现金支出日记账cash disbursements journal 现时公允价值current fair value现行汇率，现时汇率current exchange rate现行汇率法，现时汇率法current rate method 消除eliminate消费consume销货成本，商品销售成本cost of goods sold 销货发票sales invoice销货费用selling expenses销货净额net sales销货毛利gross profit on sales销货人员薪金sales salaries expense销货日记账sales journal销货运费transportation out销货折扣sales discounts销货总额gross sales销售收益率return on sales销售退回及折让sales returns and allowances 薪金补贴salary allowance信息系统information system信用地位，信誉credit standing信用公司债debenture bonds行得通的feasible行情表quotation型号model numberY验证verification要求claim业绩报告performance report业主权益owner' equity业主权益表statement of owners' equity一般合伙general partnership一瞥at a glance一致的，均匀的uniform一组，一套a set of疑账损失，呆帐损失loss from doubtful accounts已发行股本issued stock义务，债务obligation易腐坏的perishable易受影响的susceptible溢价，升水premium因素，系数factor银行存款bank deposit银行存款cash in bank银行对账单，银行结单bank statement银行往来调节表bank reconciliation应付财产税property tax payable应付抵押借款mortgage payable应付工薪payroll payable应付购买储蓄债券扣款savings bonds deductions payable应付股利dividend payable应付联邦社会保险税FICA tax payable应付票据notes payable应付票据贴现折价discount on notes payable应付凭单登记簿voucher register应付凭单制voucher system应付所得税income tax payable应付医疗保险费hospital insurance premiums payable应付预扣联邦所得税federal income tax withholding payable 应付债券，应付公司债bonds payable应付账款accounts payable应付账款trade payable应付州失业税federal unemployment tax payable应计费用，应计未付费用accrued expense应计收入，应计未收收入accrued revenue应计未付薪金accrued salaries payable应计项目accruals应收账款accounts receivable应收账款trade receivable应折旧资产depreciable asset英镑pound sterling盈利能力profitability营业费用，经营费用operating expenses营运资本working capital硬币，铸币coin硬件hardware拥有的财产、股份holdings永续盘存制perpetual inventory system优先股preferred stock优先股股利保障范围preferred dividend coverage有表决权股份voting share有担保债券secured bonds有限合伙limited partnership与……有关relate to与此对比，与此相反in contrast to预测forecast预订subscription预付保险费prepaid insurance预付的，定额预付的，定额备用的imprest预付款advance预扣withhold预扣折让withholding allowance预期的，未来的prospective预算budgets预算会计budgetary accounting原始成本original cost原始记录簿records of original entry原始凭证source document远期汇率forward rate远期支票postdated check运费预付freight prepaid运输条件transportation term运输业者carrierZ杂项费用miscellaneous expense再订货点reorder points在……的对面opposite在用物料supplies on hand暂时性帐户，过渡性账户temporary account轧算金额pluged figure栅栏fencing债权人creditor债务人debtor账单价格billed price账户，会计科目account账户一览表，会计科目表chart of accounts账龄分析法aging schedule账面价值book value账面价值book value折耗depletion折价，贴水discount折价discount折旧费depreciation expense折算损益，折算利得与损失translation gains and losses 正常工资率regular rate of pay正常经营周期normal operating cycle正常盈利率normal rate of return正常余额normal balance证券交易所security/stock exchange政府会计governmental accounting政府及非盈利组织会计governmental and not-for-profit accounting 支出outlay支票check支票存根check stub支票目录list of checks执照，发给……执照charter直接标价direct quote直接销账法direct write-off method直线法straight-line method职能，作用function纸带输出paper tape output指定收款人specific payee指令instruction指明designate指南guide制造厂商鉴定书manufacturer's identification置存价值，账面价值carrying value中间的，居间的intermediate中间性的手工操作检查interim mechanical check中期财务报表interim financial statement中央处理单元central processing unit种类，类目，范畴category州state州公司法state corporation law州失业补贴税federal unemployment compensation tax逐笔结记余额running balance主动投资active investment主要的principal属性attribute注册费registration fees注册会计师certified public accountings注意pay attention to专利权patent专有权利exclusive privilege转变，变换，兑换convert转回分录reversing entry转移transfer追溯retrieval准则standard仔细检查scrutiny资本投入capital contribution资产asset资产周转率asset turnover资金fund资料申报单information return资源，资财resource子公司subsidiary子公司subsidiary company自动数据处理automated data processing 自然累积，计提accrue自由决定discretion自愿的voluntary总计，总额footing租赁费，租金rent expense租赁权leasehold阻止arrest钻孔件drillings遵守，遵循comply with做分录journalize。
会计英语第1章
Chapter 1 Overview of Accounting
1.1 Accounting and Accounting Profession
Accounting is an information system designed to identify, record, and reflect economic activities and events about an enterprise with monetary unit as its main criterion.
◦ Different external users need different kinds of information.
1.1.4 Accounting Profession
The accounting profession can be divided into three broad categories: public accounting, private accounting, and accounting for government and nonprofit organizations.
The primary objective of accounting is to provide useful information to decision makers.
1.1.1 Ethics
Ethic is an ideological standard by which one’s conducts are judged as right or wrong, honest or dishonest, and fair or not fair.
As the basic premise of accounting, it’s of great significance to identify the business entity.
lesson1
Differences between FA and MA
• Financial accounting:
(1) Focuses on providing data for external decisions by the external users. (2) Places more emphasis on the history. (3) Is governed by the generally accepted accounting principles.
English for Accountants lesson 1
教材
《会计专业外语》，常勋、肖华著，立信 会计出版社，2005年11月第四版。
Pre-exercise
• The multi-meanings of “Financial”
Financial statements Financial deficit Financial accounting Financial economics
• Distinguish the major difference between financial accounting and managerial ccounting.
Major Functions of Accounting
• The major functions of accounting are to accumulate and report financial information that shows an organization’s financial position and the results of its operations and to provide management with the data needed for decision making and for efficient operation of the business.
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INTRODUCTION TO THE COURSE
平时分占50%： 1. 出勤：5分/次×10次 ，没来扣5分 2. 口头回答问题或上台做题：5分/次×n次，错扣 5分/次 3. ppt: 满分10分，按照ppt的质量和演讲的流利 程度给分，一次4位同学，轮到了没做扣2分 4. 小测：一单元一次，一单元10个单词，抽点的 方式，到电脑上默写单词，对了5分，错了扣5 分
指的是
Sentences
• Another important function of accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization. • At the end of the term, I will give the comprehensive evaluation for you all.
Sentences
• (To meet the needs of the external users ),a framework of accounting standards, principles and procedures (known as ‘generally accepted accounting principles (GAAP)’ )have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. • reliability n.可靠性 • Reliable a.可靠的 • I’m a reliable person.
Supplement
1. 资产=负债+净资产 2. 收入-支出=结余
结余是净资产的子 项目
3. 资产+支出=负债+净资产+收入
Sentences
For example, tax accounting encompasses the preparation of tax returns and the 纳税申报单 consideration of the tax 纳税结果 consequences of proposed business transactions or 打算的、被提议的 alternative courses of action.
评估
• For example, budgets are prepare under the directions of a company’s financial executives on an annual basis and express the desires and goals of the company’s management. • CEO • Chief Executive Officer
所有者权益利润
找朋友
looking for friends
Sentences
• Accounting is an information system necessitated by the great complexity of modern business. • One of the most important functions of accounting is to accumulate and report financial information (that shows an organization’s financial position and the results of its operations to its interested users.) Necessary adj. 有必要的 Necessitate vt. 对……有必要 Necessity 必要性
Sentences
As a result, a number of specialized fields of accounting have evolved in addition to financial accounting and managerial accounting, which include auditing, cost accounting, tax accounting, budgetary accounting, government and not-for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc. HR manager
Sentences
International accounting is concerned with the special problems associated with the international trade of multinational business organization. All forms of accounting, in the end, provide information to the related users and help them make decisions. 1. Is concerned with 2. Is associated with 3. Is related with Nation 国家 national This is national property. Multi 多样化的（前缀） The farm generates multi-products.
Sentences
As contrasted with financial accounting, a Managerial accounting information that is relevant to the specific plans on more frequent basis. And managerial accounting is not governed by generally accepted accounting principles. Government 政府 Govern vt. 管理、监督、支配 Manage management Advertise advertisement Invest investment
ABOUT THE EXAM:
• 期末成绩占50% • 举个例子：一学期没来一次，口头回答问 题或上台共6次，做了一次ppt得8分, 小测 4次，期末成绩70分 则：（45+30+8+20）*50%+70*50%=86.5
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• • • • • • • • Modern family 2 broke girls Desperate house wife
Six elements of accounting
资产 asset 负债 liability 所有者权益 Owners’ equity/owners’ interest 收入 revenue/income 费用 expense 利润 profit
Interest n.兴趣、权益、利息 vt.对……感兴趣 I’m interested in sth. Interest rate 利率 Cost n.成本 vt.花费 It costs me 2 days to finish this book. Expense n.费用 vt.花费 It expenses me………………
介词性状语
Sentences
The growth of organizations, changed in technology, government regulation, and the globalization of economy during the twentieth century have spurred the development of accounting. A OF B A
Sentences
The subdivision of the accounting process that produces these external reports is referred to as financial accounting . Divide 分开 Division n.分开 Sub 次要的(词缀） Way 道路 Subway 地铁 Urban 城市 Suburban 郊区 分支
Asset=liability + owners’ equity = is equal to + plus Revenue-expense=profit -minus The temperature today is -20degree.
音乐传花
pass flower with music
负债
REFERENCE
• TEXTBOOK • 会计专业英语(第四版),常勋,肖华编,立信会计出 版社 • REFERENCE • 会计与财务管理专业英语,刘胜军,袁菲编,哈尔滨 工程大学出版社 • 会计英语,陈杰编,湖南大学出版社 • 实用会计英语,高平阳编,企业管理出版社 • 会计英语,叶建芳,孙红星编,上海财经大学出版社 • 英文原版教材和双语教学的一些教材
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• Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . • Also, many laws require that extensive financial information be reported to the various levels of government.