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。
会计英语单词
Accounting 会计economic event 经纪业务Balance sheet资产负债表Bookkeeping 簿记source document原始凭证prepaid exoense待摊费用Relevance 相关性external transaction 外部业务accrued expense 预提费用Objectivity 客观性internal transaction 内部业务cash in blank 银行存款Feasibility 可行性temporary account 暂时账户transfer voucher 转账凭证Liquidity 流动性payment voucher 付款凭证Going-concern 持续经营rdebit借方general ledger 总分类帐receipt voucher 收款凭证Asset 资产Tax accounting 税务会计Accounting Equation 会计等式Liability 负债nominal account 虚账户Managerial accounting 管理会计Revenue收入normal balance 正常余额journalizing 记日记账Expense费用adjustment 账项调整debt ratio 负债比率Income 收益accounting cycle 会计循环trial balance 试算表Depreciation 折旧financial leverage 财务杠杆time period 会计期间posting 过账Accrued items 应计项目contra account 备抵账户withdrawal 提存Entity concept 会计主体closing entries 结账分录credit 贷方Income summary 收益汇总unearned revenue 预收收入account 账户Worksheet 工作底稿Business transaction 经济业务cash 现金Financial accounting财务会计general journal 普通日记investment 投资prepaid expense 预付费用chart of account 科目表closing结账Double-entry system 复式记账real account 实账户receivable 应收账款Cost principle 成本原则Cash flow statement 现金流量表payable 应付账款Ethics of accounting会计职业道德tangible fixed asset 固定资产bad debts 坏账working capital 营运资本long-term investment 长期投资voucher 记账凭证shareholders’equity股东权益intangible fixed asset 无形资产write off 注销contributed capital 缴入资本common shares 普通股股本maker 出票人retained earnings 留存收益Owner’s equity/Capital 所有者权益payee 受款人current ratio 流动比率accrual basis 应计制、权责发生制treasury bills 国库券cash equivalent 现金等价物cash basis 现金制、收付实现制petty cash fund 备用金internal controls 内部控制bank statement 银行对账单service charges 手续费deposit in transit 在途存款debit memorandum 借项通知单allowance method 备抵法outstanding checks 未兑支票credit memorandum 贷项通知单promissory note 期票temporary investment 短期投资bad debt recovery 坏账回收maturity date 到期日cost of goods sold 销售成本deferred expenses 递延费用proceeds 贴现所得sales revenue销售收入return on asset 资产报酬率gross profit 毛利contingent liability 或有负债subsequent expenditures后续支出transportation costs 运费operating expense 营业费用merchandise inventory 商品存货raw materials 原材料trade discounts 商品折扣asset turnover 资产周转率gross margin 毛利purchase discounts 购货折扣inventory shrinkage存货减值equity method 权益法sales discounts销售折扣inventory shrinkage 存货短缺replacement costs 重置成本work in process 生产成本net realizable value 可变现净值finished goods 完工产品manufacturing overhead 制造成本transportation-in 运输费用cost method 成本法gross profit method 毛利率法capital expenditure 资本性支出patents 专利权changes in estimate 估计变更revenue expenditure 收益性支出copyrights 版权debt security 债券证券pre-operating expenses 开办费franchise 特许权equity securities 股权证券operating lease 经营租赁goodwill 商誉carrying value 账面余额land improvements 土地改良trademarks 商标权financing lease 筹资租赁residual value 残值par value 面值nor-par value 无面值outstanding shares 发行在外股份depletion 折耗future value 终值future value of an annuity 年金终值amortization 摊销present value 现值present value of an annuity 年金现值registered bonds 记名债券coupon bonds 不记名债券term bonds 到期还本债券serial bonds 分期还本债券convertible bonds 可转换债券callable bonds 可赎回债券contingency 或有事项contingent asset 或有资产contingent liability 或有负债stock split 股票分割earning per share 每股收益price-earnings ratio 市盈率dividend yield 股利报酬率prior period adjustments 前期损益调整secured bond 有担保债debenture bonds 无担保债券或风险债券authorized stock 核定股本coupon rate or nominal rate 票面利率或名义利率sole proprietorships 独资企业marker or effective rate 市场利率或实际利率partnerships 合伙企业discount on bonds payable 应付债券折价stock subscriptions 股票认购premium on bonds payable 应付债券溢价capital surplus 资本公积loss on redemption of bonds 赎回债券损失donated capital 捐赠资本times interest earned 利息保障倍数treasury stock 库藏股common stock&preferred stock 普通股与优先股stock buyout 股票回收noncumulative-dividend preference 非累积优先股retained earnings 留存收益cumulative-dividend preference 累积优先股bonds payable 应付债券advances from customers /unearned revenue 预收账款reserve fund 盈余公积participating-dividend preference 参加优先股cash dividends 现金股利nonparticipating-dividend preference 参加优先股stock dividends 股票股利appropriated(or Restricted) retained earning 拨定留存收益temporary differences 临时性差异permanent differences 永久性差异non-depreciable assets 非折旧资产substance over form 实质重于形式non-monetary exchange 非货币性交易purchase returns and allowances 购货退回和折让inventory turnover 存货周转率number of day’s sales in inventory 存货周转天数periodic inventory system 定期盘存制perpetual inventory system 永续盘存制the straight-line（SL）method 直线法accelerated methods 加速折旧法sum-of-the years’-digits method 年数总和法declining-balance method 余额递减法accounts receivable turnover 应收账周转率dishonored note receivable 应收票据拒付bank reconciliation 银行余额调节表discounting note receivable 应收票据贴现work-in-process inventory 在产品provision for decline in value of inventory 存货跌价准备construction in progress 在建工程double-declining-balance method 双倍余额递减法impairment of long-term assets长期资产的减值return on assets 资产报酬率unearned items 预收项目Stable-monetary-unit 货币计量单位fixed assets pending disposal 固定资产清理assets turnover 资产周转率time value of money 货币的时间价值prodection method (activity method ) 工作量法simple versus compound interest 单利与复利discount on notes payables 应付票据折价rules of debits and credits 借贷规则post-closing trial balance 结账后试算表Income statement/Profit and loss account 利润表adjusted trial balance 调整后试算表current maturities of long-term obligation 一年之内到期的长期负债。
财经英语单词--会计
Unit 4 AccountingPART I Fundamentals to Accounting第一部分会计基本原理1.accounting[ə'kaʊntɪŋ]n. 会计2.double-entry system复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption会计基本假设4.accounting entity会计主体5.going concern持续经营6.accounting periods会计分期7.monetary measurement货币计量8.accounting basis会计基础9.accrual[ə'krʊəl]basis权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue [ə'kruː] v. 积累，自然增长或利益增加，产生10.accounting policies会计政策11.substance over form实质重于形式12.accounting elements会计要素13.recognition[rekəg'nɪʃ(ə)n] n. 确认13-1 initial recognition[rekəg'nɪʃ(ə)n]初始确认【讲解】recognize ['rɛkəg'naɪz] v. 确认14.measurement['meʒəm(ə)nt] n. 计量14-1 subsequent ['sʌbsɪkw(ə)nt] measurement 后续计量15.asset['æset] n. 资产16.liability[laɪə'bɪlɪtɪ] n. 负债17.owners’ equity所有者权益18.shareholder’s equity股东权益19.expense[ɪk'spens; ek-] n. 费用20.profit['prɒfɪt] n. 利润21.residual[rɪ'zɪdjʊəl]equity剩余权益22.residual claim剩余索取权23.capital['kæpɪt(ə)l] n. 资本24.gains[ɡeinz] n. 利得25.loss[lɒs] n. 损失26.Retained earnings留存收益27.Share premium股本溢价28.historical cost历史成本【讲解】historical [hɪ'stɒrɪk(ə)l] adj. 历史的,历史上的historic [hɪ'stɒrɪk] adj. 有历史意义的,历史上著名的28-1 replacement [rɪ'pleɪsm(ə)nt] cost 重置成本29.Balance Sheet/Statement of Financial Position资产负债表29-1 Income Statement 利润表29-2 Cash Flow Statement 现金流量表29-3 Statement of changes in owners’equity (or shareholders’equity) 所有者权益（股东权益）变动表29-4 notes [nəʊts] n. 附注PART II Financial Assets*第二部分金融资产*30.financial assets金融资产e.g. A financial instrument is any contract that gives rise to a financial asset of one enterprise and a financial liability or equity instrument of another enterprise.【讲解】give rise to 引起，导致31.cash on hand 库存现金32.bank deposits[dɪ'pɒzɪt]银行存款33.A/R, account receivable应收账款34.notes receivable应收票据35.others receivable其他应收款项36.equity investment股权投资37.bond investment债券投资38.derivative financial instrument衍生金融工具39.active market活跃市场40.quotation[kwə(ʊ)'teɪʃ(ə)n]n. 报价41.financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产42.financial liability金融负债43.transaction costs交易费用43-1 incremental external cost 新增的外部费用【讲解】incremental [ɪnkrə'məntl] adj. 增量的,增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利投资收益45.profit and loss arising from fair value changes公允价值变动损益46.Held-to-maturity investments持有至到期投资47.amortized cost摊余成本【讲解】amortized [ə'mɔ:taizd]adj. 分期偿还的,已摊销的48.effective interest rate实际利率49.loan[ləʊn] n. 贷款50.receivables[ri'si:vəblz] n. 应收账款51.available-for-sale financial assets可供出售金融资产52.impairment of financial assets金融资产减值52-1 impairment loss of financial assets 金融资产减值损失53.transfer of financial assets金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移53-2 transfer of a part of the financial asset 金融资产部分转移54.derecognition[diː'rekəg'nɪʃən] n. 终止确认，撤销承认54-1 derecognize [diː'rekəgnaɪz] v. 撤销承认e.g. An enterprise shall derecognize a financial liability (or part of it) only whenthe underlying present obligation (or part of it) is discharged/cancelled. 【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。
会计英语
Account 、Accounting 和AccountantAccount 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。
例如：1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier：Good afternoon。
Can I help you ？银行出纳：下午好，能为您做什么？Man ：I’d like to open a bank account .男人：我想开一个银行存款帐户。
还有account title（帐户名称、会计科目）、income account（收益帐户）、account book （帐簿）等。
在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。
例如：1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business.据说会计是“商业语言”3、Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。
会计英语词汇
会计英语词汇 Prepared on 22 November 2020C h a p t e r 1 Accounting 会计，会计学Accountant 会计师，会计人员Accounting information 会计信息Financial data 财务数据Business 企业，经营，商业，业务Business transaction 经济业务，经济交易Enterprise 企业Economic information 经济信息Business organization 经济组织Financial activity 财务活动，筹资活动Profitability 获利能力，盈利能力End product 最终产品Creditor 债权人Performance 业绩Favorable 有利的Unfavorable 不利的Accounting system 会计系统，会计制度Financial condition 财务状况Investor 投资人Result of operations 经营成果Financial report 财务报告To make decision 制定决策Accounting principles 会计原则Business activity 经济活动Accounting concepts 会计概念Financial accounting 财务会计Economic unit 经济单位Owner 业主，拥有者Governmental agency 政府机构Generally accepted accounting principles 公认会计原则Employ 采用Prepare 准备，编制Annual report 年度报告Stockholder 股东Audit 审计，审查，查帐Auditing 审计，审计学Accounting records 会计记录Public accountant 公共会计师Fairness 公正性，公允性Reliability 可靠性Periodic audit 定期审计Corporation 股份有限公司Internal auditor 内部审计人员Cost accounting 成本会计Cost data 成本数据Management accounting 管理会计Selling price 销售价格Management advisory service 管理咨询服务Management service 管理服务Tax accounting 税务会计Tax returns 纳税申报单，税单Budgetary accounting 预算会计International accounting 国际会计International trade 国际贸易Not-for-profit accounting 非盈利组织会计Not-for-profit organization 非盈利组织Social accounting 社会会计Measurement 计量Chapter2Accounting practice 会计实务Accounting theory 会计理论Decline 方针，指南Assumption 假设Business entity 经济主体Accounting entity 会计主体Economic activity 经济活动Bookkeeping 簿记Double-entry bookkeeping system 复试记账系统Entry分录，记录Single proprietorship独资Partnership合伙Accounting purpose会计目的Separate entity独立主体Asset资产Going-concern持续经营Historical cost历史成本Current market value 当前市场价值Accounting period会计期间Stable-monetary-unit货币计量单位Objective principle客观性原则Operating result经营成果Cost principle成本原则Actual cost实际成本Book value账面价值Equivalent当量，约当量Depreciation折旧Consistency principle一贯性原则Accounting method会计方法Financial statement 财务报告Comparability可比性Materiality principle重要性原则Conservatism principle谨慎性原则Revenue收入Expense费用Cost of goods商品成本Net income净收入Net loss净损失Accrual-basis 权责发生制Cash-basis 现金收付制Journal 日记账Realization principle 实现原则Matching principle 配比原则Recognize 确认Transfer转让，转帐，过户Income statement收益表，损益表Full-disclosure principle充分揭示原则Chapter3Accounting element会计要素Accounting equation会计等式Liability负债Owner s’ equity业主权益，所有者权益Current asset长期资产Long-term asset长期资产Operating cycle 经营周期Bank deposit 银行存款Short-term investment短期投资Long-term investment长期投资Accounts receivable应收账款Note receivable应收票据Prepayment 预付款项Inventory 存货Fixed asset 固定资产Plant and equipment 厂房和设备Intangible asset 无形资产Store fixtures店面装置Office equipment办公设备Delivery equipment运输设备Creditors’ equity债权人权益Obligation责任，义务Debt债务Current liability流动负债Long-term liability长期负债Short-time loans payable应付短期贷款Long-term loans payable长期应付贷款Notes payable应付票据Accounts payable应付账款Accrued expense应计费用Bonds payable应付债券Long-term accounting payable长期应付账款Interest 股份，利息Claim 要求权Net assets 净资产Capital资本Stockholder’s equity 股东权益Cost of goods sold 商品销售成本Administrative expenses 管理费用Selling expenses销售费用Financial expense 财务费用Occur 发生Dividend payable 应付股利Retained earnings留存收益Chapter4Classification分类，分级Day-to-day 随时Account title 账户名称Ledger 分类帐Debit side 借方Credit side 贷方Charge借记，收取费用Memorandum 摘要，备忘录Insert 插入，嵌入，写入Cash on hand 库存现金subgrouping子目，细目supplies 物料用品prepaid expenses 预付费用face value 面值check 支票bank draft 银行汇票money order 汇款单debtor 债务人bearer 持票人salaries payable 应付工资taxes payable 应付税费interest payable 应付利息long-term notes payable 长期应付票据mortgage payable 应付抵押借款bonds payable 应付公司债券drawing提款income summary收益汇总professions fees职业服务费commissions revenues 佣金收入interest income利息收入chart of accounts账户一览表executive salaries主管人员薪金office salaries办公人员薪金sales salaries销售人员薪金prepaid rent预付租金accumulated depreciation累计折旧depreciation expense折旧费用sales销售收入sales returns and allowance销售退回与折让purchases returns and allowance购买退回与折让Chapter5Accounting cycle会计循环Accounting procedures会计程序，会计方法Trial balance试算平衡表Post-closing trial balance结算后试算平衡表Journalize 做分录，记账Post to the ledger过入分类帐Assemble汇集Work sheet工作底表Adjusting entry调整分录close结账，结清，关闭ledger accounts分类账户general ledger总分类帐two-column account两栏式账户source document原始凭证check stub支票存根journal日记帐journal entry日记帐分录records(book) of original entry原始记录簿transcribe抄录post过账，誊帐manually手工的chronological按时间顺序的enter登记，计入general journal普通日记账special journal特殊日记帐sales journal销售日记帐purchases journal购买日记帐cash receipts journal现金收入日记帐cash disbursements journal现金支出日记帐division of labor分工Chapter6Adjusting procedures调整程序Accrual(basis) accounting权责发生制Align调整，使成一线，（转做）使一致Apportion（按比例）分配，摊配Accrue自然积累（如利息等），计提Outlay支出Expire期满，耗尽，失效Insurance expense保险费用Prepaid insurance 预付保险费Supplies expense物料用品费Supplies on hand在用物料Subscription预订Deferred credit递延贷项Accrued salaries payable应计应付工薪Accrued revenue应计收入Closing entry结账分录Closing procedure结账程序Temporary account临时性账户，名义账户，虚账户Permanent account 永久性账户，实账户Withdrawals提款Statement of cash flow现金流量表Financial position财务状况Portray描绘Dispose处理Inflows流入Outflows流出Chapter7Working paper工作底稿Adjusted trial balance调整后试算平衡表Cross-reference交叉参考Occasion需要，机会，工作场合Salaries accrued应计薪金Combine结合，联合Extend（会计）将数字转入。
会计英语怎么说
会计英语怎么说会计是以货币为主要计量单位，以凭证为主要依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督，向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。
那么，你知道会计的英语怎么说吗?会计的英文释义：accountingaccountanttreasureraccounting and satisicsbursaraccount会计的英文例句：那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.雇会计划得来。
It would pay (you) to use an accountant.他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.会计拐走了俱乐部的资金。
The treasurer has run off with the club's funds.会计科已完全计算机化了。
The accounts section has been completely computerized.我们的经理精通会计制度。
Our manager is conversant with account system.通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计信息的对策。
The ctmse of the mendacious financial report is analyzed in this paper.会计信息资源是通过会计核算建造的人造资源;It is manmade resources by the wag of accounting.会计学就是一部会计伦理学。
Accounting science is accounting ethics.会计及时卡住了这笔不必要的开支。
会计英语(中英对照)
Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
专门从事这方面工作的人员叫做会计师。
Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。
会计类英语单词
会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。
学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。
本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。
二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。
他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。
2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。
这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。
3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。
资产可以包括现金、股票、土地、建筑物等。
4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。
审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。
5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。
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。
会计英语考试秘笈
一．定义1.accounting 会计：Accounting is an information system that identifies ,records ,and communicates relevant ,reliable ,and comparable information about organization’s business activities that can be expressed inmonetary terms.会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。
2．public accounting 公共会计：Public accounting is the field of accounting that provides a variety of accounting services to clients for a fee.公共会计是指为客户提供多种服务并收取服务费的会计领域。
3. accrual basis of accounting 权责发生制：Using the accrual basis of accountingmeans that revenues , expenses and other changes in assets ,liabilities ,and owners’equity are accounted for in the period inwhich the economic event takes place ,notnecessarily when the cash inflows and outflows take place.在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。
4.assets资产：Assets are resources with future benefits that are owned or controlled by a company.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。
会计笔记英语知识点大全
会计笔记英语知识点大全会计是一门重要的商科学科，会计笔记是会计学习中的重要组成部分。
在学习会计的过程中，掌握会计笔记的英语知识点对于提高学习效果和职业发展都有很大帮助。
本文将为您介绍会计笔记英语知识点的大全，希望对广大会计从业人员和学生有所帮助。
一、基本会计概念的英语表达1. 会计 (Accounting)会计是一门记录、分类和分析财务信息的学科。
2. 账户 (Account)账户是用于记录和汇总相关财务信息的记录单元。
3. 资产 (Asset)资产是企业所拥有的可预期经济利益。
4. 负债 (Liability)负债是企业所欠他人的债务。
5. 所有者权益 (Equity)所有者权益是企业所拥有的资产减去负债后所剩余的权益。
6. 收入 (Revenue)收入是企业在销售商品或提供服务时所获得的经济利益。
7. 支出 (Expense)支出是企业为取得收入而发生的或与经营业务有关的费用。
二、会计科目的英语表达1. 资产科目 (Asset Accounts)资产科目包括现金、应收账款、存货、固定资产等。
2. 负债科目 (Liability Accounts)负债科目包括应付账款、长期负债等。
3. 所有者权益科目 (Equity Accounts)所有者权益科目包括股东投资、净利润等。
4. 收入科目 (Revenue Accounts)收入科目包括销售收入、服务收入等。
5. 支出科目 (Expense Accounts)支出科目包括工资支出、租金支出等。
三、会计凭证的英语表达1. 借方 (Debit)借方是会计凭证上记载“增加”或“支出”的一方。
2. 贷方 (Credit)贷方是会计凭证上记载“减少”或“收入”的一方。
3. 手工记账 (Manual Accounting)手工记账是指使用纸质或电子表格进行会计凭证录入的操作。
4. 自动记账 (Automated Accounting)自动记账是指使用会计软件或系统进行会计凭证录入的操作。
会计英语常用语
会计英语常用术语1.accounting n.会计；会计学account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000Cr.sales revenue 10,000 贷：销售收入10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：银行存款50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险12,000Cr.bank deposit 12,000贷：银行存款12,000常用会计科目英文名称1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interestreceivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （ DTA ）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本：Paid-in capital （paid-up）资本公积：Capital reserves盈余公积：Surplus reserves未确认投资损失：Unrealized investment losses未分配利润：Retained earnings after appropriation4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costscost of goods sold / cost of sales其他业务支出：Other operating costs营业外支出：Non-operating expense销售费用：Selling expense管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax。
会计英语
会计英语accounting [4'kaunti6]n. 会计学,清算帐目information ['inf4'mei54n]n. 消息,知识,报告,通知,起诉,信息,情报n. 信息system ['sistim]n. 系统,体系,制度,分类,秩序,方式objective [3b'd9ektiv]n. 目的,受格,实物a. 客观的,外在的,受词的preparation ['prep4'rei54n]n. 准备,预备,预习statement ['steitm4nt]n. 陈述,指令,声明presentation ['prezen'tei54n]n. 赠与,陈述,介绍n. 简报cash [k15]n. 现金vt. 兑现,付现款profession [pr4'fe54n]n. 职业,表白,声明,公开宣布element ['elim4nt]n. 元件,元素,要素equation [i'kwei54n]n. 相等,等式,平衡ethics ['e7iks]n. 道德规范principle ['prins4pl]n. 原则,原理,主义environment [in'vai4r4nm4nt]n. 环境,外界,围绕discuss [dis'k8s]vt. 讨论,论述various ['vA4ri4s]a. 不同的,各种的,多方面的,杂色的,个别的,许多的affect [4'fekt]vt. 影响,假装,倾向于,感动n. 感情conduct ['k3nd4kt, k4n'd8kt]n. 行为,举动,指导vt. 引导,指挥,管理,实施vi. 引导,传导,指挥present ['preznt]n. 礼物,现在,瞄准a. 现在的,出席的,当面的vt. 介绍,引见,赠送,上演,呈现vi. 举枪瞄准introduce ['intr4'dju:s]vt. 介绍,引入,采用,输入concept ['k3nsept]n. 观念,概念explain [iks'plein]vt.vi. 解释,说明asset ['1set]n. 资产,有用的东西liability ['lai4'biliti]n. 责任,债务,倾向define [di'fain]vt. 定义,详细说明v. 定义illustrate ['il4streit]vt. 举例说明,作图解,阐明vi. 举例emphasize ['emf4saiz]vt. 强调,加强语气,着重interrelation [int4ri'lei54n]n. 相互关系interrelationshipn. 相护关系describe [dis'kraib]vt. 描述,描绘,画measure ['me94]n. 尺寸,量度器,量度标准,测量,量具,标准,程度,范围,限度,方法vt. 测量,测度,估量,分派,调节vi. 量activity [1k'tiviti]n. 活动,动作,活力impact ['imp1kt]n. 冲击,冲突,影响,效果vt. 挤入,撞击,压紧,对...发生影响communicate [k4'mju:nikeit]vt. 沟通,传达,感染vi. 通讯finding [faindi6]n. 发现,发现物,决定,裁决decision [di'si94n]n. 决定,决心,决断力maker ['meik4]n. 制造者,上帝,发期票的人scope [sk4up]n. 范围,机会,广度,导弹射程,观察仪器,眼界identify [ai'dentifai]vt. 识别,认明,鉴定,使等同于vi. 一致,变成一致economic [i:k4'n3mik]a. 经济上的,实用的,节省的event [i'vent]n. 事件,结果,竞赛n. 事件summarize ['s8m4raiz]vt.vi. 概述,总结,摘要而言broad [br3:d]a. 宽广的,辽阔的,主要的,显著的,广大的ad. 宽阔地n. 宽阔部分bookkeeping ['bukki:pi6]n. 簿记exhibit [ig'zibit]n. 展览品,陈列品,展览vt. 展现,陈列,展览vi. 开展览会flow [fl4u]n. 流程,流动,涨潮,泛滥,洋溢,流量vi. 流动,流泄,畅流,涌出,飘扬,川流不息vt. 淹没record ['rek3:d, ri'k3:d]n. 记录,履历,档案,诉状,唱片,报告,最高纪录vt. 记录,记载,标明,将...录音vi. 录音,被录音a. 创纪录的transaction [tr1n'z1k54n]n. 交易,办理,执行,和解,学报,报告书interpretation [in't4:pri'tei54n]n. 解释,演出,翻译intend [in'tend]vt. 计划,打算,意欲external [eks't4:nl]n. 外部,外面a. 外部的,客观的,表面的internal [in't4:nl]a. 内在的,国内的primary ['praim4ri]n. 最主要者,原色a. 主要的,初期的,根本的,基本的,首要的,原始的investor [in'vest4]n. 投资者creditor ['kredit4]n. 债权人labour ['leib4]n. 劳动,努力,工作,分娩,工人,劳工vi. 劳动,努力,苦干vt. 详细分析,麻烦union ['ju:nj4n]n. 联盟,联合,团结,协会,工会,结合resource [ri's3:s]n. 资源,财力,办法,消遣,机智earning ['4:ni6]n. 所赚的钱,所得,收入prospect ['pr3spekt, pr4s'pekt]n. 景色,希望,展望vt. 勘探,寻找vi. 勘探,有前途expect [iks'pekt]vt. 预期,盼望,期待collection [k4'lek54n]n. 收集,采集,募捐,丛书,文集expense [iks'pens]n. 费用,代价,损失,开支repayment [ri'peim4nt]n. 付还,偿还,报复,付还的钱negotiate [ni'g4u5ieit]vi. 商议,谈判,交涉vt. 谈妥,转让,处理wage [weid9]n. 薪水,工资,代价,报偿vt. 开展,进行vi. 在进行中agreement [4'gri:m4nt]n. 同意,合约,协议organization ['3:g4nai'zei54n]n. 组织,结构,团体form [f3:m]n. 形状,表格,形式vt.vi. 形成,排列,(使)组成n. 表单ownership ['4un45ip]n. 所有权,物主身份below [bi'l4u]ad. 在下面prep. 在下面sole [s4ul]n. 脚掌,鞋底,底部a. 唯一的,仅有的,单独的,独身的vt. 上以鞋底,触底single ['si6gl]a. 单身的,单纯的,单一的,专一的,孤独的,个别的n. 一个,单打vt. 选出n. 单精度型proprietorship [pr4'prai4t45ip]n. 所有权partnership ['pa:tn45ip]n. 合伙,合股corporation ['k3:p4'rei54n]n. 公司,合作,法人团体individual ['indi'vidju4l]n. 人,个人,个体a. 个别的,独特的entity ['entiti]n. 实体,实存物,存在legal ['li:gl]a. 法律的,法定的,合法的responsible [ris'p3ns4bl]a. 有责任的,负责的,责任重大的,可靠的debt [det]n. 债务,罪过unlimited ['8n'limitid]a. 无限的,不受限制的,无条件的obviously ['3bvi4sli]adv. (无比较级、最高级)[修饰整句]显然disadvantage ['dis4d'va:ntid9]n. 缺点,不利,坏处differ ['dif4]vi. 不一致,不同partner ['pa:tn4]n. 合伙人,股东,伙伴,伴侣vt. 与...合伙,组成一对vi. 做伙伴,当助手incorporate [in'k3:p4reit]a. 合并的,公司组织的,一体化的vt. 合并,使组成公司,具体表现vi. 合并,混合,组成公司local ['l4uk4l]a. 地方性的,当地的,局部的,乡土的n. 当地居民,本地新闻a. 本地的n. 局部law [l3:]n. 法律,法则,定律,法治,诉讼,司法界vi.vt. 起诉,控告separate ['sep4reit, 'sep4rit]n. 分开,抽印本a. 分开的,各别的,灵魂的,分隔的,单独的vi. 分开,隔开,分居hence [hens]ad. 因此,从此shareholder ['5A4hould4]n. 股东stockholder ['st3k4uld4]n. 股东liable ['lai4bl]a. 有义务的,应负责的,有...倾向的obvious ['3bvi4s]a. 明显的,明白的,显然的advantage [4d'va:ntid9]n. 优点,便利,好处,优势vt. 有助于divide [di'vaid]vi. 分开,分类,分裂vt. 分,分开,分裂,除n. 分配,分水岭v. 除share [5A4]n. 部分,参与,份额,参股,一份vt. 均分,分担,共有,分配,分享vi. 分享n. 共享stock [st3k]n. 树干,托盘,祖先,血统,原料,备料,股份a. 存货的,常备的,平凡的,繁殖用的,股票的,普通的vt. 装把手于,进货,备有,放牧vi. 出新芽,采购transferredv. 转移,移动,转让,迁移,迁移;vbl. 转移framework ['freimw4:k]n. 结构,骨架,组织,机构standard ['st1nd4d]n. 标准,规格,本位,军旗,旗a. 标准的,本位的,合规格的process ['pr4uses]n. 程序,进行,过程vt. 加工,处理,对...处置,对...起诉a. 经加工的,三色版的model ['m3dl]n. 模型,模范,模特儿a. 模范的,作模型用的vi. 做模型,做模特儿vt. 使模仿,塑造condition [k4n'di54n]n. 情况,条件vt. 以...为条件,决定,支配,使适应nationally ['n154n4li]ad. 以国民立场,举国一致,全国性represent ['repri'zent]vt. 表现,表示,描绘,讲述,声称,代表,象征,扮演,再上演vi. 提出异议acceptable [4k'sept4bl]a. 可接受的,合意的,合适的practice ['pr1ktis]n. 实践,练习,实行,开业,习惯vt.vi. 实践,实行,开业,实习,练习necessary ['nesis4ri]n. 必需品,日用品a. 必需的,必要的,必然的harmonization [h2:m4nai'zei54n]n. 调和化,融洽,一致global ['gl4ub4l]a. 通用的,全球的,全世界的,普遍的,综合的,球形的communication [k4'mju:nikei54n]n. 沟通,交通,通讯relevant ['reliv4nt]a. 有关联的,中肯的,有关系的,相应的,成比例的,适当的reliable [ri'lai4bl]a. 可靠的,可信赖的response [ris'p3ns]n. 反应,回答,响应v. 应答committee [k4'miti]n. 委员会engage [in'geid9]vi. 答应,从事,交战vt. 使忙碌,雇佣,使参加,使从事于recognize ['rek4gnaiz]vt. 认出,认可,赏识,公认vi. 具结achieve [4't5i:v]vt. 完成goal [g4ul]n. 目标,终点,守门员,球门,得分vi. 得分restructure [ri:'str8kt54]vt. 更改结构,重建构造,调整board [b3:d]n. 木板,甲板,会议桌,海岸vt. 乘船,供膳食,用板铺vi. 搭伙n. 板recommendation ['rek4men'dei54n]n. 推荐,介绍,推荐信,劝告shapingn. 整形addition [4'di54n]n. 附加,增加,加法issue ['i5u:]n. 发行,问题,后果,争端,出口vi. 发行,流出,传下,进行辩护,造成...结果vt. 使流出,放出,发给,发布underlying ['8nd4'laii6]a. 在下面的assumption [4's8mp54n]n. 假定,假装,视为当然之事qualitative ['kw3lit4tiv]a. 性质上的,质的,定性的characteristicsn. 特性capital ['k1pitl]n. 首都,大写字母,资产a. 首都的,重要的maintenance ['meintin4ns]n. 维护,保持,维修,生活费用,瞻养义务,扶养,坚持explanation ['ekspl4'nei54n]n. 解释,解说,说明provide [pr4'vaid]vt. 提供,供应,预备,装备vi.作准备,瞻养,规定overview ['ouv4vju:]n. 概观,总的看法n. 概述rule [ru:l]n. 规则,惯例,统治,控制,支配,规律,准则,破折号vt. 规定,统治,管理,裁决,支配,控制vi. 统治,管辖,裁定n. 规则,水线independent ['indi'pend4nt]n. 中立派,无党派者a. 独立的,自主的,不须依赖的,不受约束的unbiased [8n'bai4st]a. 没有偏见的verifiable ['verifai4bl]a. 能作证的,能证实的evidence ['evid4ns]n. 证据,迹象objectivity ['3bd9ek'tiv4ti](U) 1 客观性2 对象性cost [k3st]n. 代价,价值,费用vi. 花费vt. 使失去,值,需要,使花费concern [k4n's4:n]n. 关心,忧虑vt. 与...有关,使担心,挂虑monetary ['m8nit4ri]a. 货币的,金钱的unit ['ju:nit]n. 单位,分队,部队,装置,部件,单元a. 单位的,单元的common ['k3m4n]a. 通常的,共同的,通俗的,公共的currency ['k8r4nsi]n. 通货,流通,通用n. 货币,货币型assume [4'sju:m]vt. 假定,承担,摆架子vi. 专擅reflect [ri'flekt]vt. 反射,反映,招致,想到,思考vi. 反射,映出,思考,怀疑,指责,考虑operation ['3p4'rei54n]n. 操作,动作,手术,业务,作用,运算n. 运算oppose [4'p4uz]vt. 反对,以...对抗,抗争vi. 反对closed [kl4uzd]a. 关闭的,限于少数人的provided [pr4'vaidid]conj. 倘若contrary ['k3ntr4ri]a. 相反的,矛盾的,对立的n. 相反,对立面ad. 相反地period ['pi4ri4d]n. 时期,节,句点,周期a. 过去某段时期的int. 没有了specific [spi'sifik]n. 特效药,特性a. 特殊的,明确的,具体的,特定的,具有特效的periodicity [piri4'disiti]n. 定期性,周期性,周期数revenue ['revinju:]n. 收入,岁入,税务局,税收,岁入细目recognition ['rek4g'ni54n]n. 赞誉,认得,承认,重视,认识,认可relate [ri'leit]vt. 讲,叙述,与...有关vi. 有关,符合,相处得好realize ['ri4laiz]vt. 了解,实现,使显得逼真,把...变为现金vi. 变卖为现金regardless [ri'ga:dlis]a. 不管,不注意,不顾realization ['ri4lai'zei54n]n. 实现,领悟,实得match [m1t5]n. 比赛,火柴,对手vt. 使相配,使比赛,与...竞争vi. 结婚,相配allocate ['1l4'keit]vt. 分派,分配disclosure [dis'klou94]n. 发觉,败露,败露的事情full [ful]n. 全部a. 充满的,完全的,丰富的,详尽的,丰满的ad. 完全地,整整,十分n. 完整position\ [p4'zi54n]n. 位置,地位,身分,形势,姿势,立场,阵地vt. 安置,决定...的位置consistency [k4n'sist4nsi]n. 坚固性,浓度,一致性method ['me74d]n. 方法,办法,条理,秩序succeed [s4k'si:d]vi. 成功,继承,继续vt. 继承,接替comparable ['k3mp4r4bl]a. 可比较的,比得上的materiality [m4ti4ri'1liti]n. 实质性,具体性,有形ignore [ig'n3:]vt.不理睬,忽视,驳回v. 忽略benefit ['benifit]n. 利益vt. 有益于vi. 受益constraint [k4n'streint]n. 强制,局促conservatism [k4n's4:v4tiz4m](U) 1 a. 保守主义b. 保守性,保守的倾向2 [常 C~] (尤指英国) 保守党的主张[政策] least [li:st]n. 最少,最小,最小限度a. 最少的,最小的ad. 最没有,最少optimistic ['3ptimistik]a. 乐观的,乐观主义的,乐天的estimate ['estimit, 'estimeit]n. 估计,判断vt. 估计,评价,判断vi. 估计selectedpp. 选择amount [4'maunt]n. 数量,总额vi. 总计,等于equally ['i:kw4li]ad. 相等地,同样地,平等地likely ['laikli]a. 有可能的,合适的,前途有望的ad. 或许,可能overstate ['ouv4'steit]vt. 夸大的叙述,夸张value ['v1lju:]n. 价值,重要性,价格,估价,评价vt. 评价,估价,重视n. 计算结果akin [4'kin]a. 血族的,同族的,同种的conceptual [k4n'sept5u4l]a. 概念上的noted ['n4utid]a. 著名的,显著的,扬名的exception [ik'sep54n]n. 例外,除外,异议evaluate [i'v1ljueit]vt. 评估,评价,赋值profitability [pr3fit4'biliti]n. 收益性,利益率solvency ['s3lv4nsi]n. 偿付能力,资力,溶解力final ['fainl]n. 结局,决赛,期末考试a. 最后的,终极的,决定性的product ['pr3d4kt]n. 产品,结果,成绩,乘积manner ['m1n4]n. 样子,礼貌,风格fulfill [ful'fil]vt. 实践,履行,实行,满足,结束interrelate [int4ri'leit]vt.vi. (使)相互关连arisen [4'rizn]a. 兴起的,出现的probable ['pr3b4bl]n. 有希望的候选人,可能的事情a. 很可能的,大概的,象真实的obtain [4b'tein]vt. 获得,达到vi. 流行create [kri1:3'eit]vt. 创造,建造,引起,把...列为announce [4'nauns]vt. 宣布,显示,预告vi. 当报幕员,宣布参加竞选adopt [4'd3pt]vt. 采用,收养,接受substantial [s4b'st1n54l]n. 重要部分,本质a. 实质上的,物质的,有内容的,结实的address [4'dres]n. 住址,演说,灵巧,求爱vt. 发表,写地址particular [p4'tikjul4]n. 个别项目,详细说明a. 特别的,独有的,挑剔的past [past]n. 过去,往时a. 过去的,结束的,卸任的prep. 越过,晚于,超越vbl. pass的过去分词tangible [t1nd94bl]n. 有形资产a. 实体的,明白的,有形的,明确的intangible [in't1nd94bl]a. 难以明了的,无形的account [4'kaunt]n. 帐目,报告,估计,原因,记录,算账vi. 解释,认为,占,杀死,得分vt. 认为receivable [ri'si:v4bl]a. 可接受的,可信的n. 应收帐款merchandise ['m4:t54ndaiz]n. 商品,存货vi.vt. 交易,买卖inventory ['inv4n't4uri]n. 详细目录,存货清单vt. 列入详细目录,清点存货supply [s4'plai]n. 补给,供给,供应品vt. 补给,供给,代理,补充,提供vi. 替代equipment [i'kwipm4nt]n. 装备,设备品,才能machine [m4'5i:n]n. 机器,机械装置,机械般工作的人,设计vt. 以机器制造patent ['peit4nt]n. 专利权,执照,专利品a. 专利的,显著的,新奇的vt. 取得...的专利权,请准专利trademark ['treidm2:k]n. 商标copyright ['k3pirait]n. 版权,著作权source [s3:s]n. 来源,水源,源,原始资料n. 来源sacrifice ['s1krifais]n. 牺牲,供俸,祭品vt. 牺牲,祭祀,贱卖vi. 献祭arise [4'raiz]vi. 站立,出现,起来obligation ['3bli'gei54n]n. 义务,责任,恩惠,契约,约束transfer [tr1ns'f4:]n. 迁移,移动,传递,转让,转移,换车vt. 转移,调转,调任,转让,传递,改变vi. 转移,转学,换车service ['s4:vis]n. 服务,贡献,雇佣,公职,劳役,服役,功劳,行政部门,送达,仪式vt. 保养,维修a. 武装部队的,服务性的,仆人的,耐用的payable ['pei4bl]a. 可付的,应付的,有利益的note [n4ut]n. 笔记,记录,注解,评论,符号,显要,照会,便笺,备忘录vt. 记录,注解,注意interest ['intrist]n. 兴趣,嗜好,利息,利益,势力,趣味,爱好vt. 使感兴趣,与...有关系bond [b3nd]n. 结合,债券,契约,粘合剂,关栈保留,键,保证人vt. 存入关栈,粘着vi. 结合simply ['simpli]ad. 只是,简直,坦白地,简单地,只须residual [ri'zidju4l]a. 残渣的,剩余的n. 残渣,剩余,余数remain [ri'mein]vi. 保持,逗留,剩余deduct [di'd8kt]vt. 扣除,演绎enterprise ['ent4praiz]n. 企业,事业心,进取心,干事业claim [kleim]n. 要求,要求权,断定vt. 要求,请求,主张net [net]n. 网,网状物,实价,净利,罗网a. 净余的,纯粹的vt. 用网捕,撒网,净赚,得到vi. 编网determine [di't4:min]vt.vi. 决定,决心formula ['f3:mjul4]n. 公式,定则,客套语increase [in'kri:s, 'inkri:s]n. 增加,增进,利益vt. 增加,加大vi. 增加,繁殖during ['dju4ri6]prep. 在...的时候inflow ['inflou]n. 流入,流入物enhancement增强enhance [in'ha:ns]vt. 提高,加强,增加decrease [di'kri:s, 'di:kri:s]n. 减少,减少之量vi.vt. 减少contribution ['k3ntri'bju:54n]n. 捐助,捐助之物,贡献participant [pa:'tisip4nt](C) 参加者,参与者; 有关系者[in] adj. 参与的,参加的; 有关系的definition ['defi'ni54n]n. 定义,精确度,清晰度encompass [in'k8mp4s]vt. (文语)1 围绕,包围2 包含,含有3 造成 <坏的结果等>gain [gein]n. 增益,获得,利润,腰槽,增加,收获vt. 得到,增进,赚到,开腰槽于vi. 获利,增加ordinary ['3:din4ri]a. 平常的,普通的,平凡的n. 推事sale [seil]n. 出售,卖,拍卖,销售额fee [fi:]n. 费用,小费,所有权vt. 付费给dividend ['dividend]n. 被除数,股利royalty ['r3i4lti]n. 皇室,王权,庄严rent [rent]n. 租金,房租,出租物,分裂,破裂处,裂缝vt. 租用,租出,强夺vi. 出租a. 分裂的,破裂的vbl. rend 的过去式和过去分词detail ['di:teil]n. 细节,详情vt. 详述,选派vi. 画详图property ['pr3p4ti]n. 财产,所有权,性质n. 属性exchange [iks't5eind9]n. 交换,汇兑,交易所vt.vi. 交换,交易,兑换customern. 消费者central ['sentr4l]a. 中央的,重要的confuse [k4n'fju:z]vt. 使混乱,使狼狈,使困惑outflow ['autflou]n. 流出,流出物depletion [di'pli:54n]n. 消耗,耗尽,放血incurrence [in'k8r4ns]n. 招致distribution ['distri'bju:54n]n. 分配change [t5eind9]n. 变化,找回的零钱,找头,更换vt. 改变,换车,兑换withdrawal [wi0'dr3:l]n. 撤退,退回,取消,停止服药,退股,退隐retain [ri'tein]vt. 保持,保有,聘请,记得,留住parallel ['p1r4lel]n. 平行,对比,相匹敌之物a. 平行的,相似的vt. 与...平行,与...相似,相比,使平行prepare [pri'pA4]vt. 准备,筹备,使有准备,训练,调配,制订,配备vi. 预备closing ['klouzi6]n. 结束a. 结束的section ['sek54n]n. 区段,部分,区域,节,一段,截面,处,科,界,区,组vt. 分段,切片vi. 被切成片n. 扇区corporate ['k3:p4rit]n. 组织similar ['simil4]a. 相似的,类似的n. 相似的东西manager ['m1nid94]n. 经理,管理员n. 管理器consulting [k4n's8lti6]a. 商议的,咨询的,顾问资格的rental ['rentl]n. 地租的,总额,地租收入a. 租借的,地租的figure ['fig4]n. 图形,数字,形状vt. 描绘,表示,演算,认为vi. 出现,估计,出名construct [k4n'str8kt]vt. 构造,建造,想出,作图n. 构成物receipt [ri'si:t]n. 收据,收入,收到vt. 开...的收据payment ['peim4nt]n. 付款,支付,报应,偿还,偿还financing [fai'n1nsi6]n. 融资,财务,资金perform [p4'f3:m]vt. 履行,完成,执行,表演vi. 行动,演出audit ['3:dit]n. 稽核,查帐vt. 稽核,旁听vi. 查账regulatory ['regjul4t4ri]a. 取缔的,统制的,调整的forensic [f4'rensik]a. 法院的,关于法庭的,适合于辩论的n. 辩论术budget ['b8d9it]n. 预算vi. 编预算vt. 编入预算,安排a. 廉价的management ['m1nid9m4nt]n. 经营,支配,管理investigation [in'vesti'gei54n]n. 调查,研究related [ri'leitid]a. 有关系的,有关联的,叙述的,讲述的lendern. 出借人,贷方trader ['treid4]n. 商人,商船director [di'rekt4]n. 主任,主管,导演planner ['pl1n4]n. 计划者categorize ['k1tig4raiz]vt. 把…分类; 将…归类private ['praivit]a. 私人的,秘密的,私立的,隐蔽的n. 士兵,阴部a. 私人的employer [im'pl3i4]n. 雇主,老板offer ['3f4]n. 出价,提议,意图,报价vt. 提供,出价,奉献,演出,使出现,企图vi. 出现,献祭,提议general ['d9en4r4l]n. 一般,将军,大体a. 一般的,普遍的,总的,大体的n. 常规accountant [4'kaunt4nt]n. 会计员,会计师client ['klai4nt]n. 客户,顾客,委托人n. 客户advisory [4d'vaiz4ri]a. 劝告的,顾问的,咨询的return [ri't4:n]n.回来,返回,来回票,归还,报答,报告书a. 返回的,回程的,重现的,反向的vi. 回返,归还,回来vt. 归还,还,回报,回答,获得,申报government ['g8v4nm4nt]n. 政府,内阁accumulate [4'kju:mjuleit]vt.vi. 积聚,堆积federal ['fed4r4l]a. 联邦的,联合的,同盟的provincial [pr4'vin54l]n. 乡下人,地方人民a. 省的,地方的,偏狭的municipal [mju:'nisip4l]a. 市政的,自治区的,内政的classification ['kl1sifi'kei54n]n. 分类,分级essential [i'sen54l]n. 要素,要点,本质a. 必要的,重要的,本质的against [4'geinst, 4'genst]prep. 反对,靠,倚effect [i'fekt]n. 结果,影响,效果,印象vt. 招致,引起,完成v. 效果function ['f86k54n]n. 功能,函数vi. 活动,运行,行使职责simplesta. 简单的,单纯的complex ['k3mpleks]n. 合成物,情结,复杂a. 复杂的,合成的calculate ['k1lkjuleit]vt.vi. 计算,考虑,计划,打算purchase ['p4:t54s]n. 购买,购买品,起重装置,紧握,价值vt. 购买,赢得,努力取得,举起schedule ['5edju:l]n. 时间表,一览表,计划表,议事日程vt. 预定,编制目录,制...表,安排firm [f4:m]n. 公司,商号a. 坚定的,坚强的,牢固的,结实的,坚硬的,确定的,严格的,坚挺的vt. 使牢固,使坚定vi. 变稳固,变坚实ad. 稳固地prominent ['pr3min4nt]a. 卓越的,显著的,凸出的,突起的sensitive ['sensitiv]a. 敏感的,易感的,灵敏的,感光的ethical ['e7ikl]a. 伦理的,民族的,民族特有的code [k4ud]n. 码,密码,法规,法典vt. 把...编码,制成法典n. 代码serve [s4:v]vt. 可作...用,服务,经历,招待,对待,送交vi. 服务,服役,侍应,开球,有用,适合n. 发球,开球develop [di'vel4p]vt. 发展,发达,显影,洗印,进步vi. 发展,生长moral ['m3r4l]n. 道德,品行,寓意a. 道德的,品性端正的,良心的authority [3:'73riti]n. 权威,专家,威信overemphasis [ouv4r'emf4sis]n. 过分的强调vt.vi. 过分强调eliminate [i'limineit]vt. 除去,排除,剔除,消除criticism ['kritisiz4m]n. 批评,评论,非难character ['k1rikt4]n. 个性,字元,人物,资格,品格reason ['ri:zn]n. 理由,原因,理智,理性,前提,道理vt. 说服,推论,辩论vi. 推论,劝说,思考ability [4'biliti]n. 能力,才干widespread ['waidspred]a. 广布的,普及的,流传宽广的media ['mi:di4]n. 媒体coverage ['k8v4rid9]n. 覆盖的范围,保险总额,新闻报导involve [in'v3lv]vt. 包括,使陷于,潜心于,包围host [h4ust]n. 许多,主人,旅馆招待vt. 当主人招待misdeed ['mis'di:d]n. 罪行,犯罪insider ['in'said4]n. 内部的人,会员,知道内情的人tradingn. 交易evasion [i've94n]n. 逃避,藉口failure ['feilj4]n. 失败,失败者,破产,缺乏,不足fraud [fr3:d]n. 骗子,欺骗,欺诈,诡计unethical [8n'e7ikl]adj. 1 不道德的2 违反 (特定职业等的) 道义 [规范]的,卑鄙的behaviour [bi'heivj4]n. (英)= behaviorthreat [7ret]n. 恐吓,恶兆,威胁confidence ['k3nfid4ns]n. 信心lawn [l3:n]n. 草地,草坪,薄麻布several ['sevr4l]a. 几,一些,各自的,不同的pron. 几个contract ['k3ntr1kt, k4n'tr1kt]n. 合约,婚约,契约vt. 使缩短,感染,缔结,承包,订约vi. 订约,承包deposit [di'p3zit]n. 存款,定金,堆积物vt. 存放,堆积vi. 沉淀cheque [t5ek]n. 支票truck [tr8k]n. 卡车,货车,交易,来往,实物工资,废话,废物,供应市场的蔬菜vt. 交易,交往,以卡车运输vi. 驾驶卡车,以物易物gas [g1s]n. 汽油,瓦斯,气体lubrication ['lu:bri'kei5n](U) 润滑,油润; 注油 (法)hire ['hai4]n. 租金,租用,雇用vt. 雇请,出租vi. 受雇insurance [in'5u4r4ns]n. 保险,保险业,保险费require [ri'kwai4]vt. 需要,命令,要求worksheetn. 操作说明column ['k3l4m]n. 专栏,圆柱,纵队n. 列,柱形图heading ['hedi6]n. 标题,起始字,方向n. 上标题item ['ait4m]n. 项目,条款n. 项false [f3:ls]a. 错误的,虚伪的,假的,不老实的ad. 欺诈地protect [pr4'tekt]vt. 防卫,保护,警戒lend [lend]vt. 借,贷款给,出租,提供,增添vi. 贷款。
会计英语
beginning inventory :期初存货cost of goods sold :销货成本depreciation :n.折旧distribution :n.配销freight :n.运费gross margin :毛利income statement :损益表net income :净损益，净收入net sales :销货净额operating expense :营业费用sales revenue :销货收入accumulated depreciation :备抵折旧asset :n.资产balance sheet :资产负债表contributed capital :实缴股本fixed asset :固定资产liability :n.负债notes payable :应付票据prepaid expense :预付款项retained earnings :保留盈余stockholders' equity :股东权益cash on delivery :货到付款delay :v.延迟free on board :船上交货ground delivery :海陆运输letter of credit :信用状lump sum :一次付清Net 30 :货到后三十日付款net weight :净重pallet :n.(装卸、搬运货物用的)货板rush order :紧急订单；急件shipment :n.货运物；货运customs duty :关税duty-free :a.免税的export :n.出口import ban :进口禁令import restriction :进口限制import substitution :进口替代non-tariff barrier :非关税壁垒quarantine :n.检疫；隔离quota :n.配额smuggling :n.走私currency :n.货币，通货devalue :v.贬值downward :a.下降的，向下的exchange rate :汇率float :v.浮动fluctuation :n.变动，波动foreign exchange :外汇foreign exchange loss :汇兑损失in dollar terms :以美元换算intervention :n.干预；介入peg :n.连动；紧盯(某货币) purchasing power parity :购买力平价selling pressure :卖压volatile :a.不稳定的；易波动的bailout :n.紧急援助creditor nation :债权国developed country :已开发国家emerging market :新兴市场European Union :欧盟G10 :十大工业国globalization :n.全球化IMF :国际货币基金sanction :n.制裁summit :n.高峰会World Bank :世界银行WTO :世贸组织budget bill :预算案budget deficit :预算赤字economic policy :经济政策economic reform :经济改革electricity :n.电力infrastructure :n.基础建设investment environment :投资环境monetary policy :货币政策real estate :房地产subsidy :n.补助，补贴unemployment rate :失业率economic fluctuation :经济波动inflation :n.通货膨胀lagging indicator :落后指标optimistic :a.乐观的outlook :n.展望recession :n.景气衰退recovery :n.复苏stagnant :a.停滞的turnaround :n.(营业、经济等的)突然好转bubble economy :泡沫经济current account :经常帐deficit :n.赤字；逆差domestic demand :国内需求economic growth :经济成长economic statistics :经济统计export-oriented economy :出口导向经济foreign exchange reserve :外汇存底GDP :n.国内生产毛额index :n.指数indicator :n.指标liberalization :n.自由化macroeconomics :n.总体经济学market economy :市场经济standard of living :生活水平undersupply :n.供给不足assignment :n.分派；任务audit :n.稽查；稽核authority :n.权限bankruptcy :n.破产corner the market :垄断市场corporate culture :企业文化development :n.发展；开发diversify :v.多角化;多样化downsize :v.缩编innovation :n.创新merger :n.合并；并购operation :n.营运risk :n.危机；风险strategy :n.策略subordinate :n.下属track record :绩效纪录branch office :分公司company profile :公司概况core business :核心事业corporation :n.公司，企业found :v.创立headquarters :n.总公司joint venture :合资企业limited liability :有限责任listed company :上市公司market capitalization :市价总值merger :n.合并nonprofit :a.非营利的state-run enterprise :国营企业subsidiary :n.子公司charitable donation :慈善捐款deduction :n.扣除；扣除额dependent :n.被抚养人e-filing :n.网络报税exemption :n.免税额filing status :报税身分head of household :户长married filing separately :已婚分报return :n.退税；收益tax arrears :欠税，滞纳税金tax credit :税款扣抵额tax evasion :逃(漏)税tax return :报税单tax saving :节税unearned income :非劳动收入alimony :n.赡养费corporate tax :企业税direct tax :直接税excluding tax :不含税gift tax :赠与税income tax :所得税inheritance tax :遗产税IRS (Internal Revenue Service) :美国国税局progressive taxation :累进课税tax break :减税优惠tax increase :增税tax reform :税务改革tax revenue :税收taxation :n.课税；征税taxpayer :n.纳税人cashier's check:本票check:n.支票clearing house:票据交换所；清算所endorse:v.背书financial institution:金融机构mature:v.(定存、票据等)到期money order:汇票paycheck:n.薪资支票stop payment:止付postdated check:远期支票traveler's check:旅行支票invoice :n.发票ledger :n.分类帐non-payment :n.未付，未缴outstanding :a.未偿付的overcharge :v.索价过高，溢收费用overdue :a.逾期的payment terms :付款条件receipt :n.收据reimbursement request :请款单remittance :n.汇款。
常用会计英语词汇
127. contingency plan 应急计划
128. contingent liabilities 或有负债
129. continuous operation 连续生产
130. contra 抵消
131. contract cost 合同成本
132. contract costing 合同成本计算
70. budget cost allowance 预算成本折让
71. budget manual 预算手册
72. budget period 预算期间
73. budgetary control 预算控制
74. budgeted capacity 预算生产能力
75. business center 经营中心
174. current asset 流动资产
175. current cost accounting 现时成本会计
176. current liabilities 流动负债
177. current purchasing power accounting 现时购买力会计
178. current ratio 流动比率
150. cost allocation 成本分配
151. cost apportionment 成本分摊
152. cost attribution 成本归属
153. cost audit 成本审计
154. cost benefit analysis 成本效益分析
155. cost center 成本中心
36. audit 审计
37. audit report 审计报告
会计英语词汇
一.Account 、 Accounting 和Accountantaccount 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。
例如：1. He gave me a full account of his plan。
他把计划给我做了完整的说明。
2. Charge it to my account。
把它记在我的帐上。
3. Cashier： Good afternoon。
Can I help you？银行出纳：下午好，能为您做什么？Man ： I'd like to open a bank account .男人：我想开一个银行存款帐户。
还有 account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。
在 account 后面加上词缀 ing 就成为 accounting ，其意义也相应变为会计、会计学。
例如：1.Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressedin monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2.It has been said that Accounting is the language of business.据说会计是“商业语言”。
3.Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。
4. Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。
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第一讲会计英语的常用术语
授课内容和教学目标：
在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。
这些内容将构成以后几个专题学习的基础。
n.会计；会计学
account n..账，账目a/c；账户
accountant n.会计人员，会计师CPA （certified public accountant）注册会计师
concepts 会计的基本前提
1）accounting entity 会计主体；entity 实体，主体
2）going concern 持续经营
3）accounting period 会计分期
financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）
4）money measurement货币计量
人民币RMB￥美元US$ 英镑￡法国法郎FFr
*权责发生制accrual basis.
accrual n.本身是应计未付的意思，
accrue v.应计未付，应计未收，
of accounting information 会计信息质量要求
（1）可靠性reliability
（2）相关性relevance
（3）可理解性understandability
（4）可比性comparability
（5）实质重于形式substance over form
（6）重要性materiality
（7）谨慎性prudence
（8）及时性timeliness
of accounting会计要素
1）Assets: 资产
– current assets 流动资产
cash and cash equivalents 现金及现金等价物（bank deposit）
inventory存货receivable应收账款prepaid expense 预付费用
– non-current assets 固定资产
property （land and building）不动产, plant 厂房, equipment 设备（PPE）
2）Liabilities: 负债
funds provided by the creditors. creditor债权人，赊销方
– current liabilities 当期负债
non-current liabilities 长期负债
total liabilities
account payable应付账款loan贷款advance from customers 预收款
bond债券（由政府发行, government bond /treasury bond政府债券，国库券）
debenture债券（由有限公司发行）
3）Owners’ equity: 所有者权益（Net assets）
funds provided by the investors. Investor 投资者
– paid in capital （contributed capital）实收资本
– shares /capital stock （.）股票
retained earnings 留存收益
同时记住几个单词dividend 分红
beginning retained earnings ending retained earnings
– reserve 储备金（资产重估储备金，股票溢价账户）
offered/issued 10,000 shares at the price of US$ each.
4）Revenue: 收入
sales revenue销售收入interest revenue利息收入rent revenue租金收入
5）Expense: 费用
cost of sales销售成本, wages expense工资费用
6）Profit （income, gain）:利润net profit, net income
statement 财务报表
1）balance sheet 资产负债表
2）income statement 利润表
3）statement of retained earnings 所有者权益变动表
4）cash flow statement 现金流量表
cycle
1）journal entries 日记账general journal总日记账
general ledger总分类账trial balance试算平衡表
adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录
2）Dr.—Debit 借Cr.—Credit 贷
Double-entry system 复式记账
练习
1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货3,000借：存货3,000
3,000 贷：现金3,000
2）sales on account of US$10,000 赊销方式销售，收入10,000美元
receivable 10,000借：应收账款10,000
revenue 10,000 贷：销售收入10,000 3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元
& salaries expense 50,000 借：职工薪酬50,000
deposit 50,000贷：银行存款50,000 4）cash sale of US$1,180 销售收入现金1,180美元
1,180 借：现金1,180
revenue 1,180贷：销售收入1,180
5）pre-paid insurance for US$12,000 预付保险费12,000美元
insurance 12,000借：预付保险12,000
deposit 12,000贷：银行存款12,000。