《财会英语》
财会英语 Financial management
01
foreign currency risk 外汇 风险
0 2 interest rate risk 利率风险
控制的两种方法
forward exchange contracts 远期合约
foreign currency derivatives 衍生品
IRR （the internal rate of return method）内部
收益率(NPV=0)
payback period 回 收期
Maximize shareholders' wealth 股东权益最大化 3. Business finance 企业融 资
soures of finance 融资来 源
1
cash operating cycle 现金运营周期
2
Liquidity ratios 流动性 比率： overcapitalization 投资过热 / overtrading 过度交易
3
Liquidity ratios 流动性比率： over-capitalization 投资过热 / overtrading 过度交易
0 2 2. Investment appraisal 投资评 估
03Biblioteka 3. Business finance 资
企业融
0 4 4. Cost of capital 资本成本
05
5. Risk management 风险 管理
Maximize shareholders' wealth 股东权益最大化
Maximize shareholders' wealth 股东权益最大化 2. Investment appraisal 投资评估
财务会计英语 练习及答案ch03
36.If the adjustment to recognize expired insurance at the end of the period is inadvertently omitted, the assets at the end of the period will be understated.
ANS:TDIF:2OBJ:02
13.An adjusting entry would adjust an expense account so the expense is reported when incurred.
ANS:TDIF:2OBJ:02
14.An adjusting entry to accrue an incurred expense will affect total liabilities.
ANS:TDIF:2OBJ:02
15.The difference between deferred revenue and accrued revenue is that accrued revenue has been recorded and needs adjusting and deferred revenue has never been recorded.
ANS:TDIF:4OBJ:03
34.The balance in the prepaid insurance account before adjustment at the end of the year is $4,000. The amount of the journal entry required to record insurance expense will be $2,500 if the amount of unexpired insurance applicable to future periods is $1,500.
专业术语-支票用语(2)-财会英语
专业术语-支票用语(2)-财会英语专业术语-支票用语(2)清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds 文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials 交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated1 2 3 4 5 6。
财会英语单词
Acquisition 收购Assets 资产Assets cover 资产担保Asset value per share 每股资产价值Authorized share capital 额定股本Balance sheet 资产负债表Bookkeepking 簿记Book value per share of common stock普通股每股帐面价值Capital expenditure 资本支出Capital gain 资本收益Capital stock股本Capital surplus资本公积Capital turnover 资本周转率Cash dividends现金股利cash flow statement 现金流量表Cash flow prospects 现金流量预测Cash limit 现金限额Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Conglomerate 跨行业企业Common Stock 普通股Consolidated accounts 合并报表Consolidated financial statements合并财务报表Contributed capital投入资本Cost accounting 成本会计Corporation 公司Cost principle 成本原则Creditor 债权人Current assets 流动资产Current ratio流动比率Debt ratio债券比率Deflation 通货紧缩Disclosure 批露Dividend股利Dividend cover 股利产出率Dividend per share 每股股利Dividend yield ratio股利收益率Earnings per share of common stock普通股每股收益Expenses 费用External users 外部使用者Final accounts 年终报表Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Financial statement 财务报表Financial activities 筹资活动Fixed assets 固定资产Flow of funds statement 资金流量表Gearing 举债经营比率(杠杆)Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Goodwill 商誉Government Accounting Office 政府会计办公室Income 收益Income and expenditure account 收益和支出报表Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Intangible assets 无形资产Integrity 整合性Interest rate 利息率Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Issued share capital 已发行股本leverage 举债经营比率Liabilities 负债Liquidating dividends清算股利Loss 亏损Management accounting 管理会计Negative cash flow 负现金流量Number of times interest earned已获利息倍数Operating activities 经营活动Owners equity 所有者权益Paid-in capital缴入资本Partnership 合伙企业Positive cash flow 正现金流量Preferred S tock优先股Price ratio 市盈率Profit to turnover ratio 利润对营业额比率Principal 本金Quick ratio速动比率Redemption 赎回Registered share capital 注册资本Retained earning 留存利润Revenue 收入Return of investment 投资回报Return on investment 投资报酬Return on investment资本报酬率Return on total asset总资产报酬率Scrip issue 红股发行Securities and Exchange Commission 证券交易委员会Share capital 股份资本Share premium 股票溢价Stable-dollar assumption 稳定货币假设Statement of cash flow 现金流量表Statement of financial position 财务状况表Sole proprietorship 独资企业Solvency 清偿能力Stockholders 股东Stock control 存货控制Stock dividends股票股利Stockholders equity 股东权益Subscribed share capital 已认购的股本Tangible asset 有形资产Tax accounting 税务会计Trading profit and loss account 营业损益表Turnover周转Window dressing 门面粉饰Working Capital营运资本Yield rate on preferred stock优先股收益率Yield rate on bonds债券收益率。
实用财会英语-费用用语大全
代销手续费Consignmentcommissioncharge
运杂费Transpotation
保险费Insurancepremium
展览费Exhibitionfees
广告费Advertisingfees
管理费用Adminisstrativeexpenses
福利费Employeebenefits/welfare
会议费Coferemce
加班餐费Specialduties
市内交通费Businesstraveling
通讯费Correspondence
电话费Correspondence
水电取暖费WaterandSteam
税费Taxesanddues
租赁费Rent
职工工资StaffSalaries
修理费Repaircharge
低值易耗摊销Articleofconsumption
办公费Officeallowance
差旅费Travellingexpense
工会经费Labourunionexpenditure
研究与开发费Researchanddevelopmentexpense
各项专门借款费用Special-borrowingcost
咨询费Consultfees
诉讼费Legalcost
业务招待费Businessentertainment
技术转让费Technologytransferfees
矿产资源补偿费Mineralresourcescompensationfees
排污费PollHale Waihona Puke tiondischargefees
房产税Housingpropertytax
财会英语之付款用语
财务知识付款用语付款方法mode of payment现金付款payment by cash/cash payment/payment by ready cash以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清/支付全部货款payment in full/full payment支付部分货款/分批付款payment in part/part payment/partial payment记帐付款/会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly payment/monthly instalment延滞付款payment in arrear预付货/先付payment in advance/prepayment延付货款deferred payment立即付款prompt payment/immediate payment暂付款suspense payment延期付款delay in payment/extension of payment支付票据payment bill名誉支付/干与付款payment for honour/payment by intervention结帐/清算/支付settlementMore:www.kfwdc.coｍEdit：wswafwk 分期付款instalment滞付/拖欠/尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay/to make payment / to make effect payment结帐to settle/to make settlement/to make effect settlement/to square/to balance支出/付款to defray/to disburse结清to clear off/to pya off请求付款to ask for payment/to request payment恳求付帐to solicit payment拖延付款to defer payment/to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well/to pay fairly well/to keep the engagements regularly付款相当慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments 付款颇为恶劣to pay very badly/to never pay unless forced拒绝付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款项We shall look to you for the payment/We shall depend upon you for the payment /We expect payment from you惠请付款kindly pay the amount/please forward payment/please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. /I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then./allow me a short extension of time. /Kindly postpone the time for payment a little longer.索取利息to charge interest附上利息to draw interest/to bear interest/to allow interest生息to yield interest生息3% to yield 3%存款to deposit in a bank/to put in a bank/to place on deposit/to make deposit在银行存款to have money in a bank/to have a bank account/to have money on deposit向银行提款to withdraw one‘s deposit from a bank换取现金to convert into money/to turn into cash/to realize（来源：外语教育网）在知识经济背景下，企业面临日趋激烈的竞争，会计信息系统必须担负起面向管理决策的重任，会计专家技能迫切地需要被企业吸收和利用，同时会计信息系统也必须为面向管理决策而与管理信息系统进行整合，也必然要处理和解决更多的不确定性问题。
财会英语字典
A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance 预收款项account current book 往来帐簿account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules 会计师报告规则accounting and auditing procedure 会计与审计程序；会计与核数程序Accounting Arrangements 《会计安排》accounting basis 会计基础accounting by Official Receiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch [Treasury] 会计事务部〔库务署〕Accounting Society of China 中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用１accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of Hong Kong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount for unexpired risk 未过期风险的额外款额additional assessable profit 补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote 额外承担拨款additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parent allowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy 裁定破产；宣告破产adjudication of insolvency 裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差２adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder 股东垫款advance pending reimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed to shareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank [AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets and liabilities 总体资产与负债aggregate at constant price 按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and３Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement 授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale and purchase 买卖协议agreement for the payment of interest 支付利息协议agreement for the repayment of money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China 中国农业银行air passenger departure tax 飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI] 所有普通股指数all risks 全险；综合险All Sales Record for Stock Market 《股票市场成交报告》Allied Capital Resources Limited 新联财务有限公司all-items index [Consumer Price Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciation by wear and tear 耗损折旧免税额allowance for funeral expenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American Commodities Exchange 美国商品交易所American Express Bank Limited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额４amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange 阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement 长期个案每年补助金annual pensionable emolument 可供计算退休金的年薪annual report 年报Annual Report on the Consumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumer prices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency 表面偿债能力apparent partner 表面合伙人application for personal assessment 个人入息课税申请书application of fund 资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算５approved estimates of expenditure 核准开支预算approved overseas insurer 核准海外保险人approved overseas trust company 核准海外信托公司approved pooled investment fund 核准汇集投资基金approved provident fund scheme 认可公积金计划approved provision 核准拨款approved redeemable share 核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme 认可退休金计划approved subordinated loan 核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd. 亚洲商业银行有限公司Asian Development Bank [ADB] 亚洲开发银行〔亚银〕Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax 补加税评税assessment of performance 业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate 相联法人团体associated company 相联公司；联属公司associated corporation 相联法团６Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕Association of Futures Exchange Brokers 香港期货经纪协会Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters 承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price 按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange 奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [A TS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financ ial institution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong 在香港７以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system 自动报价系统Automated Trading System [A TS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism 自动调整机制automatic adjustment system 自动调整系统Automatic Clearing House 自动票据交换所automatic exchange rates accumulation system 自动化汇率累集系统Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕automatic teller machine [A TM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润A vco Financial Services (Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumer expenditure 平均消费开支；一般消费开支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern 平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity to consume 平均消费倾向；一般消费倾向average propensity to save 平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B:B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor listin g “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of international indebtedness 国际借贷差额；国际借贷平衡表balance of international payments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余８balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International Finance Limited 百达利财务有限公司Banca Commerciale Italiana S.p.A. 意大利商业银行Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank Public Company Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for International Settlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to bearer on demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia) Limited 美国（亚洲）银行有限公司Bank of America NT & SA美国银行Bank of A yudhya Public Company Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited 东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority]９银行监理处〔香港金融管理局〕Banking Supervision Review Committee 银行监管检讨委员会banking supervisory authority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account 破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris 法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyres index 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线１０beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property 财产的实益权益beneficial interest in shareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance Company Limited 印尼国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of the International Monetary Fund 国际货币基金组织理事会Board of Governors of the World Bank 世界银行理事会Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inland revenue] 税务上诉委员会Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending of stocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate 分行登记证branch registration fee 分行登记费breach of trust 违反信托break clause 终止条款；中断条款breakdown 分成细目；明细表；分类细帐；分项数字break-even 收支平衡；收支相抵；损益两平break-even point 收支平衡点；损益平衡点Bretton Woods Agreement 《布雷顿森林协定》Bretton Woods System 布雷顿森林制度brief fee 诉讼费；承办费broad definition of money supply 广义货币供应broker 经纪brokerage 经纪费；经纪佣金brokerage charges 经纪费；经纪佣金brokerage house 经纪行Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕broker's firm 经纪行broker's representative 经纪代表brought to credit 入帐Brussels Stock Exchange 布鲁塞尔证券交易所Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》bucketing “对敲”；利用顾客资金买空卖空bucketing offence “对敲”罪行budget 财政预算案；预算budget booklet 预算案小册Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕Budget Concluding Speech 《财政预算案总结演词》budget cycle 财政预算案编制周期Budget Day 财政预算案发表日budget debate 财政预算案辩论budget deficit 财政预算赤字budget exercise 财政预算案编制工作。
会计专业英语习题答案.doc
Chapter. 11-1As in many ethics issues, there is no one right answer. The local newspaper reported on this issue in these terms: "The company covered up the first report, and the local newspaper uncovered the company's secret. The company was forced to not locate here (Collier County). It became patently clear that doing the least that is legally allowed is not enough."1-21. B2. B3. E4. F5. B6. F7. X 8. E 9. X 10. B1-3a. $96,500 ($25,000 + $71,500)b. $67,750 ($82,750 – $15,000)c. $19,500 ($37,000 – $17,500)1-4a. $275,000 ($475,000 – $200,000)b. $310,000 ($275,000 + $75,000 – $40,000)c. $233,000 ($275,000 – $15,000 – $27,000)d. $465,000 ($275,000 + $125,000 + $65,000)e. Net income: $45,000 ($425,000 – $105,000 – $275,000) 1-5a. owner's equityb.liabilityc.assetd.assete.owner'sequity f. asset1-6a. Increases assets and increases owner’s equity.b. Increases assets and increases owner’s equity.c. Decreases assets and decreases owner’s equity.d. Increases assets and increases liabilities.e. Increases assets and decreases assets.1-71. increase2. decrease3.increase4. decrease1-8a. (1) Sale of catering services for cash, $25,000.(2) Purchase of land for cash, $10,000.(3) Payment of expenses, $16,000.(4) Purchase of supplies on account, $800.(5) Withdrawal of cash by owner, $2,000.(6) Payment of cash to creditors, $10,600.(7) Recognition of cost of supplies used, $1,400.b. $13,600 ($18,000 – $4,400)c. $5,600 ($64,100 – $58,500)d. $7,600 ($25,000 – $16,000 – $1,400)e. $5,600 ($7,600 – $2,000)1-9It would be incorrect to say that the business had incurred a net loss of $21,750. The excess of the withdrawals over the net income for the period is a decrease in the amount of owner’s equity in the business.1-10Balance sheet items: 1, 3, 4, 8, 9, 101-11Income statement items: 2, 5, 6, 71-12MADRAS COMPANYStatement of Owner’s EquityFor the Month Ended April 30, 2006Leo Perkins, capital, April 1, 2006 ...... $297,200 Net income for the month ................ $73,000Less withdrawals ........................... 12,000Increase in owner’s equity................ 61,000 Leo Perkins, capital, April 30, 2006 .... $358,2001-13HERCULES SERVICESIncome StatementFor the Month Ended November 30, 2006Fees earned ................................ $232,120 Operating expenses:Wages expense .......................... $100,100Rent expense ............................. 35,000Supplies expense ........................ 4,550Miscellaneous expense.................. 3,150Total operating expenses ............. 142,800 Net income .................................. $89,3201-14Balance sheet: b, c, e, f, h, i, j, l, m, n, oIncome statement: a, d, g, k1-151. b–investing activity2.a–operating activity3. c–financing activity4.a–operating activity1-16a. 2003: $10,209 ($30,011 – $19,802)2002: $8,312 ($26,394 – $18,082)b. 2003: 0.52 ($10,209 ÷ $19,802)2002: 0.46 ($8,312 ÷ $18,082)c. The ratio of liabilities to stockholders’ equity increased from2002 to 2003, indicating an increase in risk for creditors.However, the assets of The Home Depot are more than sufficient to satisfy creditor claims.Chapter. 22-1AccountAccount NumberAccounts Payable 21Accounts Receivable 12Cash 11Corey Krum, Capital 31Corey Krum, Drawing 32Fees Earned 41Land 13Miscellaneous Expense 53Supplies Expense 52Wages Expense 512-2Balance Sheet Accounts Income Statement Accounts1. Assets11 Cash12 Accounts Receivable13 Supplies14 Prepaid Insurance15Equipment2. Liabilities21 Accounts Payable22Unearned Rent3. Owner's Equity31 Millard Fillmore, Capital32 Millard Fillmore, Drawing4. Revenue41Fees Earned5. Expenses51 Wages Expense52 Rent Expense53 Supplies Expense59 Miscellaneous Expense2-3a. andb.Account Debited Account Credited Transaction T ype Effect Type Effect(1) asset + owner's equity +(2) asset + asset –(3) asset + asset –liability +(4) expense + asset –(5) asset + revenue +(6) liability –asset –(7) asset + asset –(8) drawing + asset –(9) expense + asset –Ex. 2–4(1) Cash...................................... 40,000Ira Janke, Capital ................... 40,000 (2) Supplies ................................. 1,800Cash................................... 1,800 (3) Equipment ............................... 24,000Accounts Payable ................... 15,000Cash................................... 9,000 (4) Operating Expenses ................... 3,050Cash................................... 3,050 (5) Accounts Receivable .................. 12,000Service Revenue ..................... 12,000 (6) Accounts Payable ...................... 7,500Cash................................... 7,500 (7) Cash...................................... 9,500Accounts Receivable ............... 9,500 (8) Ira Janke, Drawing ..................... 5,000Cash................................... 5,000 (9) Operating Expenses ................... 1,050Supplies .............................. 1,0502-51. debit and credit (c)2. debit and credit (c)3. debit and credit (c)4. credit only (b)5. debit only (a)6. debit only (a)7. debit only (a)2-6a. Liability—credit f. Revenue—creditb. Asset—debit g. Asset—debitc. Asset—debit h. Expense—debitd. Owner's equity i. Asset—debit(Cindy Yost, Capital)—credit j. Expense—debite. Owner's equity(Cindy Yost, Drawing)—debit2-7a. credit g. debitb. credit h. debitc. debit i. debitd. credit j. credite. debit k. debitf. credit l. credit2-8a. Debit (negative) balance of $1,500 ($10,500 – $4,000– $8,000). Such a negative balance means that the liabilities of Seth’s business exceed the a ssets.b. Y es. The balance sheet prepared at December 31will balance, with Seth Fite, Capital, being reported in the owner’s equity section as a negative $1,500.2-9a. T he increase of $28,750 in the cash account doesnot indicate earnings of that amount. Earnings will represent the net change in all assets and liabilities from operating transactions.b. $7,550 ($36,300 – $28,750)2-10a. $40,550 ($7,850 + $41,850 – $9,150)b. $63,000 ($61,000 + $17,500 – $15,500)c. $20,800 ($40,500 – $57,700 + $38,000)2-112005Aug.1 Rent Expense ........................... 1,500Cash................................... 1,5002 Advertising Expense (700)Cash (700)4 Supplies ................................. 1,050Cash................................... 1,0506 Office Equipment ....................... 7,500Accounts Payable ................... 7,5008 Cash...................................... 3,600Accounts Receivable ............... 3,60012 Accounts Payable ...................... 1,150Cash................................... 1,15020 Gayle McCall, Drawing ................ 1,000Cash................................... 1,00025 Miscellaneous Expense (500)Cash (500)30 Utilities Expense (195)Cash (195)31 Accounts Receivable .................. 10,150Fees Earned ......................... 10,15031 Utilities Expense (380)Cash (380)2-12a.JOURNAL Page 43Post.Date Description Ref. Debit Credit 2006Oct.27 Supplies .......................... 15 1,320Accounts Payable ............ 21 1,320Purchased supplies on account.b.,c.,d.Supplies 15Post.BalanceDate Item Ref. Dr. Cr.Dr. Cr.2006Oct. 1 Balance ................ ✓...... ...... 585 ......27 .......................... 43 1,320 ...... 1,905 ...... Accounts Payable 21 2006Oct. 1 Balance ................ ✓...... ...... ..... 6,15027 .......................... 43 ...... 1,320 ..... 7,4702-13Inequality of trial balance totals would be caused by errors described in (b) and (d).2-14ESCALADE CO.Trial BalanceDecember 31, 2006Cash ........................................... 13,375 Accounts Receivable .......................... 24,600Prepaid Insurance .............................. 8,000 Equipment ...................................... 75,000 Accounts Payable .............................. 11,180 Unearned Rent ................................. 4,250 Erin Capelli, Capital ........................... 82,420 Erin Capelli, Drawing .......................... 10,000Service Revenue ................................ 83,750 Wages Expense ................................ 42,000 Advertising Expense ........................... 7,200 Miscellaneous Expense ....................... 1,425 181,600 181,6002-15a. Gerald Owen, Drawing ................ 15,000Wages Expense ..................... 15,000b. Prepaid Rent ............................ 4,500Cash................................... 4,5002-16题目的资料不全, 答案略.2-17a. KMART CORPORATIONIncome StatementFor the Years Ending January 31, 2000 and 1999(in millions)Increase (Decrease)2000 1999 Amount Percent1. Sales .......................... $37,028 $35,925 .......................... $ 1,1033.1%2. Cost of sales ................ (29,658)(28,111) ......................... 1,5475.5%3. Selling, general, and admin.expenses ..................... (7,415) (6,514) 901 13.8%4. Operating income (loss)before taxes ................. $ (45) $1,300$(1,345)(103.5%)b. The horizontal analysis of Kmart Corporation revealsdeteriorating operating results from 1999 to 2000.While sales increased by $1,103 million, a 3.1%increase, cost of sales increased by $1,547 million, a5.5% increase. Selling, general, and administrativeexpenses also increased by $901 million, a 13.8%increase. The end result was that operating incomedecreased by $1,345 million, over a 100% decrease,and created a $45 million loss in 2000. Little over ayear later, Kmart filed for bankruptcy protection. It hasnow emerged from bankruptcy, hoping to return toprofitability.3-11. Accrued expense (accrued liability)2. Deferred expense (prepaid expense)3. Deferred revenue (unearned revenue)4. Accrued revenue (accrued asset)5. Accrued expense (accrued liability)6. Accrued expense (accrued liability)7. Deferred expense (prepaid expense)8. Deferred revenue (unearned revenue)3-2Supplies Expense (801)Supplies (801)3-3$1,067 ($118 + $949)3-4a. Insurance expense (or expenses) will be understated.Net income will be overstated.b. Prepaid insurance (or assets) will be overstated.Owner’s equity will be ove rstated.3-5a.Insurance Expense ............................ 1,215Prepaid Insurance ...................... 1,215 b.Insurance Expense ............................ 1,215Prepaid Insurance ...................... 1,2153-6Unearned Fees ................................... 9,570Fees Earned ............................ 9,5703-7a.Salary Expense ................................ 9,360Salaries Payable ........................ 9,360 b.Salary Expense ................................ 12,480Salaries Payable ........................ 12,480 3-8$59,850 ($63,000 – $3,150)3-9$195,816,000 ($128,776,000 + $67,040,000)3-10Error (a) Error (b)Over- Under- Over-Under-stated stated stated stated1. Revenue for the year would be $ 0 $6,900 $ 0 $ 02. Expenses for the year would be 0 0 0 3,7403. Net income for the year would be 0 6,900 3,740 04. Assets at December 31 would be 0 0 0 05. Liabilities at December 31 would be 6,900 0 0 3,7406. Owner’s equity at December 31would be ......................... 0 6,900 3,740 03-11$175,840 ($172,680 + $6,900 – $3,740)3-12a.Accounts Receivable .......................... 11,500Fees Earned ............................ 11,500b. No. If the cash basis of accounting is used, revenuesare recognized only when the cash is received.Therefore, earned but unbilled revenues would not berecognized in the accounts, and no adjusting entrywould be necessary.3-13a. Fees earned (or revenues) will be understated. Netincome will be understated.b. Accounts (fees) receivable (or assets) will beunderstated. Owner’s equity will be unde rstated.3-14Depreciation Expense ........................... 5,200Accumulated Depreciation ............ 5,200 3-15a. $204,600 ($318,500 – $113,900)b. No. Depreciation is an allocation of the cost of theequipment to the periods benefiting from its use. Itdoes not necessarily relate to value or loss of value.3-16a. $2,268,000,000 ($5,891,000,000 – $3,623,000,000)b. No. Depreciation is an allocation method, not avaluation method. That is, depreciation allocates thecost of a fixed asset over its useful life. Depreciationdoes not attempt to measure market values, whichmay vary significantly from year to year.3-17a.Depreciation Expense ......................... 7,500Accumulated Depreciation ............ 7,500 b. (1) D epreciation expense would be understated. Netincome would be overstated.(2) A ccumulated depreciation would be understated,and total assets would be overstated. Owner’sequity would be overstated.3-181.Accounts Receivable (4)Fees Earned (4)2.Supplies Expense (3)Supplies (3)3.Insurance Expense (8)Prepaid Insurance (8)4.Depreciation Expense (5)Accumulated Depreciation—Equipment 5 5.Wages Expense (1)Wages Payable (1)3-19a. Dell Computer CorporationAmount Percent Net sales $35,404,000 100.0Cost of goods sold (29,055,000) 82.1Operating expenses (3,505,000) 9.9Operating income (loss) $2,844,000 8.0b. Gateway Inc.Amount Percent Net sales $4,171,325 100.0Cost of goods sold (3,605,120) 86.4Operating expenses (1,077,447) 25.8Operating income (loss) $(511,242)(12.2)c. Dell is more profitable than Gateway. Specifically,Dell’s cost of goods sold of 82.1% is significantly less(4.3%) than Gateway’s cost of goods sold of 86.4%.In addition, Gateway’s operating expenses are over one-fourth of sales, while Dell’s operating expenses are 9.9% of sales. The result is that Dell generates an operating income of 8.0% of sales, while Gateway generates a loss of 12.2% of sales. Obviously, Gateway must improve its operations if it is to remain in business and remain competitive with Dell.4-1e, c, g, b, f, a, d4-2a. Income statement: 3, 8, 9b. Balance sheet: 1, 2, 4, 5, 6, 7, 104-3a. Asset: 1, 4, 5, 6, 10b. Liability: 9, 12c. Revenue: 2, 7d. Expense: 3, 8, 114-41. f2. c3. b4. h5. g6. j7. a8. i9. d10. e4–5ITHACA SERVICES CO.Work SheetFor the Year Ended January 31, 2006AdjustedTrial Balance Adjustments TrialBalanceAccount Title Dr. Cr. Dr. Cr. Dr. Cr.1 Cash 8 8 12 Accounts Receivable50 (a) 7 57 23 Supplies 8 (b) 5 3 34 Prepaid Insurance 12 (c) 6 6 45 Land 50 50 56 Equipment 32 32 67 Accum. Depr.—Equip. 2 (d) 5 7 78 Accounts Payable 26 26 89 Wages Payable 0 (e) 1 1 910 Terry Dagley, Capital 112 112 1011 Terry Dagley, Drawing8 8 1112 Fees Earned 60 (a) 7 67 1213 Wages Expense 16 (e) 1 17 1314 Rent Expense 8 8 1415 Insurance Expense 0 (c) 6 6 1516 Utilities Expense 6 6 1617 Depreciation Expense0 (d) 5 5 1718 Supplies Expense 0 (b) 5 5 1819 Miscellaneous Expense 2 2 120 Totals 200 200 24 24 213 2 ContinueITHACA SERVICES CO.Work SheetFor the Year Ended January 31, 2006Adjusted Income BalanceTrial Balance StatementSheetAccount Title Dr. Cr. Dr. Cr. Dr. Cr.1 Cash 8 8 12 Accounts Receivable57 57 23 Supplies 3 3 34 Prepaid Insurance 6 6 45 Land 50 50 56 Equipment 32 32 67 Accum. Depr.—Equip. 7 7 78 Accounts Payable 26 26 89 Wages Payable 1 1 910 Terry Dagley, Capital 112 112 1011 Terry Dagley, Drawing8 8 1112 Fees Earned 67 67 1213 Wages Expense 17 17 1314 Rent Expense 8 8 1415 Insurance Expense 6 6 1516 Utilities Expense 6 6 1617 Depreciation Expense5 5 1718 Supplies Expense 5 5 1819 Miscellaneous Expense 2 2 120 Totals 213 213 49 67 164 146 2021 Net income (loss) 18 18 2122 67 67 164 164 224-6ITHACA SERVICES CO.Income StatementFor the Year Ended January 31, 2006Fees earned .................................... $67Expenses:Wages expense ............................ $17Rent expense (8)Insurance expense (6)Utilities expense (6)Depreciation expense (5)Supplies expense (5)Miscellaneous expense (2)Total expenses ...........................49Net income ...................................... $18ITHACA SERVICES CO.Statement of Owner’s EquityFor the Year Ended January 31, 2006 Terry Dagley, capital, February 1, 2005 .... $112 Net income for the year ....................... $18 Less withdrawals . (8)Increase in owner’s equity....................10Terry Dagley, capital, January 31, 2006 ... $122ITHACA SERVICES CO.Balance SheetJanuary 31, 2006Assets LiabilitiesCurrent assets: Current liabilities:Cash ............... $ 8 Accounts payable $26 Accounts receivable 57 .. Wages payable 1 Supplies ........... 3 Total liabilities . $ 27 Prepaid insurance 6Total current assets $ 74Property, plant, and Owner’s E quityequipment: Terry Dagley, capital (12)Land ............... $50Equipment ........ $32Less accum. depr. 7 25Total property, plant,and equipment 75 Total liabilities andTotal assets ......... $149 owner’s equity .. $1494-72006Jan.31 Accounts Receivable (7)Fees Earned (7)31 Supplies Expense (5)Supplies (5)31 Insurance Expense (6)Prepaid Insurance (6)31 Depreciation Expense (5)Accumulated Depreciation—Equipment 531 Wages Expense (1)Wages Payable (1)4-82006Jan.31 Fees Earned (67)Income Summary (67)31 Income Summary (49)Wages Expense (17)Rent Expense (8)Insurance Expense (6)Utilities Expense (6)Depreciation Expense (5)Supplies Expense (5)Miscellaneous Expense (2)31 Income Summary (18)Terry Dagley, Capital (18)31 Terry Dagley, Capital (8)Terry Dagley, Drawing (8)4-9SIROCCO SERVICES CO.Income StatementFor the Year Ended March 31, 2006Service revenue ................................$103,850Operating expenses:Wages expense ............................ $56,800Rent expense ............................... 21,270Utilities expense ............................ 11,500Depreciation expense ..................... 8,000Insurance expense ......................... 4,100Supplies expense .......................... 3,100Miscellaneous expense .................... 2,250Total operating expenses ....... 107,020Net loss ..........................................$ (3,170)4-10SYNTHESIS SYSTEMS CO.Statement of Owner’s EquityFor the Year Ended October 31, 2006 Suzanne Jacob, capital, November 1, 2005$173,750Net income for year ........................... $44,250 Less withdrawals ............................... 12,000 Increase in owner’s equity....................32,250Suzanne Jacob, capital, October 31, 2006 $206,0004-11a. Current asset: 1, 3, 5, 6b. Property, plant, and equipment: 2, 44-12Since current liabilities are usually due within one year, $165,000 ($13,750 × 12 months) would be reported as a current liability on the balance sheet. The remainder of $335,000 ($500,000 – $165,000) would be reported as a long-term liability on the balance sheet.4-13TUDOR CO.Balance SheetApril 30, 2006AssetsLiabilitiesCurrent assetsCurrent liabilities:Cash $31,500Accounts payable ........... $9,500Accounts receivable 21,850 Salaries payable1,750Supplies ............ 1,800 Unearned fees ............... Prepaid insurance 7,200 Total liabilitiesPrepaid rent ....... 4,800Total current assets $67,150 Owner’s E Property, plant, and equipment: Vernon Posey,capital 114,200Equipment ....... $80,600Less accumulated depreciation 21,100 59,500Total liabilities andTotal assets $126,650 own er’s equity ...............4-14Accounts Receivable ............................ 4,100Fees Earned ......................... 4,100 Supplies Expense ...................... 1,300Supplies .............................. 1,300 Insurance Expense ..................... 2,000Prepaid Insurance ................... 2,000 Depreciation Expense ................. 2,800Accumulated Depreciation—Equipment 2,800 Wages Expense ........................ 1,000Wages Payable ...................... 1,000 Unearned Rent .......................... 2,500Rent Revenue ........................ 2,5004-15c. Depreciation Expense—Equipmentg. Fees Earnedi. Salaries Expensel. Supplies Expense4-16The income summary account is used to close the revenue and expense accounts, and it aids in detectingand correcting errors. The $450,750 represents expense account balances, and the $712,500 represents revenue account balances that have been closed.4-17a.Income Summary ............................. 167,550Sue Alewine, Capital ................... 167,550 Sue Alewine, Capital ............................ 25,000Sue Alewine, Drawing ................. 25,000b. $284,900 ($142,350 + $167,550 – $25,000)4-18a. Accounts Receivableb. Accumulated Depreciationc. Cashe. Equipmentf. Estella Hall, Capitali. Suppliesk. Wages Payable4-19a. 2002 2001Working capital ($143,034)($159,453)Current ratio 0.81 0.80b. 7 Eleven has negative working capital as of December31, 2002 and 2001. In addition, the current ratio is below one at the end of both years. While the working capital and current ratios have improved from 2001 to 2002, creditors would likely be concerned about the ability of 7 Eleven to meet its short-term credit obligations. This concern would warrant further investigation to determine whether this is a temporary issue (for example, an end-of-the-periodphenomenon) and the company’s plans to address itsworking capital shortcomings.4-20a. (1) Sales Salaries Expense ................ 6,480Salaries Payable ........................ 6,480(2) Accounts Receivable ................... 10,250Fees Earned ............................. 10,250b. (1) Salaries Payable ........................ 6,480Sales Salaries Expense ................ 6,480(2) Fees Earned ............................. 10,250Accounts Receivable ................... 10,2504-21a. (1) Payment (last payday in year)(2) Adjusting (accrual of wages at end of year)(3) Closing(4) Reversing(5) Payment (first payday in following year)b. (1) W ages Expense ........................ 45,000Cash ...................................... 45,000(2) Wages Expense ......................... 18,000Wages Payable .......................... 18,000(3) Income Summary .......................1,120,800Wages Expense ......................... 1,120,800(4) Wages Payable .......................... 18,000Wages Expense ......................... 18,000(5) Wages Expense ......................... 43,000Cash ...................................... 43,000 Chapter6（找不到答案，自己处理了哦）Ex. 8–1a. Inappropriate. Since Fridley has a large number ofcredit sales supported by promissory notes, a notesreceivable ledger should be maintained. Failure tomaintain a subsidiary ledger when there are asignificant number of notes receivable transactionsviolates the internal control procedure that mandatesproofs and security. Maintaining a notes receivable ledger will allow Fridley to operate more efficiently and will increase the chance that Fridley will detect accounting errors related to the notes receivable. (The total of the accounts in the notes receivable ledger must match the balance of notes receivable in the general ledger.)b. Inappropriate. The procedure of proper separation ofduties is violated. The accounts receivable clerk is responsible for too many related operations. The clerk also has both custody of assets (cash receipts) and accounting responsibilities for those assets.c. Appropriate. The functions of maintaining theaccounts receivable account in the general ledger should be performed by someone other than the accounts receivable clerk.d. Appropriate. Salespersons should not be responsiblefor approving credit.e. Appropriate. A promissory note is a formal creditinstrument that is frequently used for credit periods over 45 days.Ex. 8–2-aa.Customer Due Date Number of DaysPast DueJanzen Industries August 29 93 days (2 + 30+ 31 + 30)Kuehn Company September 3 88 days (27 + 31+ 30)Mauer Inc. October 21 40 days (10 +30)Pollack Company November 23 7 daysSimrill Company December 3 Not past dueEx. 8–3Nov.30 Uncollectible Accounts Expense ..... 53,315*Allowances for Doubtful Accounts 53, *$60,495 – $7,180 = $53,315Ex. 8–4Estimated Uncollectible AccountsAge Interval Balance Percent AmountNot past due .............. $450,000 2% $9,0001–30 days past due...... 110,000 4 4,40031–60 days past due .... 51,000 6 3,06061–90 days past due .... 12,500 20 2,50091–180 days past due .. 7,500 60 4,500Over 180 days past due 5,500 80 4,400 Total .................... $636,500 $27,860Ex. 8–52006Dec. 31 Uncollectible Accounts Expense ..... 29,435*.A llowance for Doubtful Accounts 29,435 *$27,860 + $1,575 = $29,435Ex. 8–6a. $17,875 c. $35,750b. $13,600 d. $41,450Ex. 8–7a.Allowance for Doubtful Accounts ........... 7,130Accounts Receivable .................. 7,130b.Uncollectible Accounts Expense ............ 7,130Accounts Receivable .................. 7,130Ex. 8–8Feb.20 Accounts Receivable—Darlene Brogan 12,100 Sales .................................. 12,10020 Cost of Merchandise Sold ............ 7,260Merchandise Inventory .............. 7,260May30 Cash...................................... 6,000Accounts Receivable—Darlene Brogan 6,030 Allowance for Doubtful Accounts .... 6,100Accounts Receivable—Darlene Brogan 6,1Aug. 3Accounts Receivable—Darlene Brogan 6,100 Allowance for Doubtful Accounts . 6,1003 Cash...................................... 6,100Accounts Receivable—Darlene Brogan 6,1$223,900 [$212,800 + $112,350 –($4,050,000 × 21/2%)]Ex. 8–10Due Date Interesta. Aug. 31 $120b. Dec. 28 480c. Nov. 30 250d. May 5 150e. July 19 100Ex. 8–11a. August 8b. $24,480c. (1) N otes Receivable .......................... 24,000Accounts Rec.—Magpie Interior Decorators 24,(2) C ash......................................... 24,480Notes Receivable ....................... 24,000Interest Revenue (480)1. Sale on account.2. Cost of merchandise sold for the sale on account.3. A sales return or allowance.4. Cost of merchandise returned.5. Note received from customer on account.6. Note dishonored and charged maturity value of note tocustomer’s account recei vable.7. Payment received from customer for dishonored noteplus interest earned after due date.Ex. 8–132005Dec.13 Notes Receivable ....................... 25,000Accounts Receivable—Visage Co. 25,31 Interest Receivable ..................... 75*Interest Revenue (75)31 Interest Revenue (75)Income Summary (75)2006。
付款用语-财会英语
付款用语-财会英语付款用语付款方法mode of payment现金付款payment by cash||cash payment||payment by ready cash 以支票支付payment by cheque以汇票支付payment by bill以物品支付payment in kind付清||支付全部货款payment in full||full payment支付部分货款||分批付款payment in part||part payment||partial payment记帐付款||会计帐目内付款payment on account定期付款payment on term年分期付款annual payment月分期付款monthly payment||monthly instalment延滞付款payment in arrear预付货||先付payment in advance||prepayment延付货款deferred payment立即付款prompt payment||immediate payment暂付款suspense payment延期付款delay in payment||extension of payment支付票据payment bill名誉支付||干与付款payment for honour||payment by intervention结帐||清算||支付settlement分期付款instalment滞付||拖欠||尾数款未付arrears特许拖延付款日days of grace保证付款del credere付款to pay||to make payment||to make effect payment结帐to settle||to make settlement||to make effect settlement||to square||to balance 支出||付款to defray||to disburse结清to clear off||to pya off请求付款to ask for payment||to request payment恳求付帐to solicit payment拖延付款to defer payment||to delay payment付款被拖延to be in arrears with payment还债to discharge迅速付款to pay promptly付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly付款相当慢to pay slowly||to take extended credit付款不好to pay badly||to be generally in arrear with payments付款颇为恶劣to pay very badly||to never pay unless forced拒绝付款to refuse payment||to refuse to pay||to dishonour a bill相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you惠请付款kindly pay the amount||please forward payment||please forward a cheque.我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment.惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer.索取利息to charge interest附上利息to draw interest||to bear interest||to allow interest生息to yield interest生息3%to yield 3%存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit在银行存款to have money in a bank||to have a bank account||to have money on deposit向银行提款to withdraw one's deposit from a bank换取现金to convert into money||to turn into cash||to realize折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price打折扣购买to buy at a discount打折扣出售to sell at a discount打折扣-让价to reduce||to make a reduction减价to deduct||to make a deduction回扣to rebate现金折扣cash discount货到付款||现金提货cash on deliver (C.O.D.)货到付现款cash on arrival即时付款prompt cash净价||付现net cash现金付款ready cash即期付款spot cash||cash down||cash on the nail凭单据付现款cash against documents凭提单付现款cash against bills of lading承兑交单documents against acceptance (D/A)付款交单documents against payment (D/P)折扣例文除非另有说明, 30日后全额付现, 如有错误, 请立即通知。
财会英语(财务管理)教学大纲
《财会英语》课程教学大纲课程编码：12120204305课程性质：专业选修课学分：2课时：36开课学期：第六学期适用专业：财务管理一、课程简介《财会英语》课程是会计学专业学习和掌握会计专业术语和西方财务会计基本内容的主要课程。
本课程的任务与目的是在学生有一定大众英语和会计专业背景知识的基础上，进一步掌握会计方面的专业术语和专业知识，学习会计业务中常用的英语词汇、句型和表示法，能够在会计工作中运用英语。
以此拓宽学生的就业途径，提高学生在社会上的竞争力。
二、教学目标通过本课程教学，使学生掌握财务会计中相关专业术语的英文表达，学会运用英语处理常规的经济业务，提高其英文会计文献的阅读水平和潜在发展能力，以满足当前会计国际化的要求。
通过本课程的教学应实现以下目标：（1）掌握相关的专业词汇及其缩写形式；（2）掌握会计英语的基本语法特点和会计英语的基本写作技巧；（3）能够流利阅读、翻译及赏析简单的会计英语文献；（4）能简单地进行英文写作。
三、教学内容（一）chapter 1 An introduction to accountingMain contents：accounting is an information system；understand the financial statements；accounting elements and using the accounting equation；ethics in accountingTeaching requirements：understand an information system of accounting；understand financial statements；use the accounting elements and equation；understand accounting and its environmentKey and difficult points：understand an information system of accounting；understand financial statementsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrangestudents to do some appropriate exercises and self-extending reading after class.（二）chapter 2Recording transactionMain contents：economic events and business documents;T accounts and debit & credit；journalise and post transactions；use the information –debit ratio Teaching requirements：understand economic events and business documents；understand T accounts and debit & credit；journalise and post transactions ；use the information –debit ratioKey and difficult points：economic events and business documents；T accounts and debit & creditTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（三）chapter 3Adjusting the accounts, preparing the statements and completing the accounting cycleMain contents：adjusting the accounts;adjusted trial balance and preparation of financial statements；closing entries；post-closing trial entries ；classification of balance sheet itemsTeaching requirements：understand an information system of accounting ；understand financial statements；use the accounting elements and equation；understand accounting and its environmentKey and difficult points：understand an information system of accounting ；understand financial statementsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（四）chapter 4Accounting for merchandising enterprisesMain contents：service enterprise versus merchandise concern;purchase ,sales revenues and cost of goods sold ；j worksheet for a merchandising enterprise and closing entries；special journalsTeaching requirements：understand purchase ,sales revenues and cost of goods sold；process worksheet for a merchandising enterprise and closing entries ；Key and difficult points：purchase ,sales revenues and cost of goods sold ；worksheet for a merchandising enterprise and closing entriesTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（五）chapter5Accounting for cash temporary investments and receivables Main contents：cash ,cash equivalents and liquidity;the petty cash fund；reconcile the bank balance；credit sales and bad debts；converting receivables into cash；Teaching requirements：understand cash ,cash equivalents and liquidity；understand the petty cash fund；reconcile the bank balance；understand credit sales and bad debts；Key and difficult points：cash ,cash equivalents and liquidity；the petty cash fund；reconcile the bank balance；credit sales and bad debtsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Inventories and cost of goods soldMain contents：cost to be included in inventories;inventory system；inventory cost flow assumption；valuating inventory using LCM method ；inventory estimate methodTeaching requirements：determine inventory quantities under periodic inventory system and perpetual inventory system ；compute cost of goods sold and ending inventory ；valuate inventory using LCM method ；estimate the cost of ending inventoryKey and difficult points： determine inventory quantities under periodic inventory system and perpetual inventory system ；compute cost of goods sold and ending inventory using；valuate inventory using LCM method；estimate the cost of ending inventoryTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（七）chapter 7Long-term assetsMain contents：long-term investment ;acquisition of fixed assets；depreciation；disposal of plant assets；accounting for natural resources ,intangible assets Teaching requirements：understand and classify the long-term assets ；understand and compute the depreciation；account for natural resources ,intangible assets；journalise and post transactions ；use the information –debit ratio Key and difficult points：accounting for the long-term investment； computing the depreciation；accounting for natural resources ,intangible assets Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises and self-extending reading after class.（八）chapter 8Current and long-term liabilitiesMain contents：the nature of liabilities;current liabilities；non-current liabilitiesTeaching requirements：understand economic events and business documents；understand T accounts and debit & credit；journalise and post transactions ；use the information –debit ratioKey and difficult points：understand the current and non-current liabilities Teaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrangestudents to do some appropriate exercises and self-extending reading after class.（九）chapter 9Owner’s equityMain contents：corporate capital;treasury stock；retained earningsTeaching requirements：distinguish the differences between a loan and an investment；understand the treasury stock； understand corporate dividends and stock splits；journalise and post transactions ；use the information –debit ratio Key and difficult points：the treasury stock；corporate dividends and stock splitsTeaching methods：use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides, arrange students to do some appropriate exercises andself-extending reading after class.四、课时分配五、课程考核与成绩评定1.考核方式：考试；笔试；闭卷。
会计英语概述
2019/2/13
Decision Making
Economic Events
Reports
Exhibit 1-1
Financial statements report accounting information about resources, earning prospects, expected cash collections, incurred expenses, repayment ability, tax collection and negotiating wage agreements.
1、transaction n.交易；处理 Related transactions 关联交易 Transactions cost 交易成本 Business transactions 经济业务；商业交易 2、accounts n.帐目；会计账户；会计账簿 Accounts manager 会计部经理 Accounts receivables 应收账款 Accounts payable应付账款 Accounts department 会计部 3、Statements n.报告；报表 Accounting statement 会计报表=financial statement=statements Financial statements analysis 财务报表分析 Combination statements 汇总报表；合并报表 Suppliers statements 供应商对账单
【 LESSON 】
Recording Transactions
【 LESSON 】
Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
财会专业英语-中英文对照
AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目,账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity—based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available—for—sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common—size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本.Cost of merchandise purchased 产品购买成本Cost of merchandise sold 销货成本Cost of production report 生产成本报告Cost per equivalent unit单位约当产量成本Cost price approach成本价格法Cost variance成本差异Cost-volume-profit analysis本－量－利分析Cost-volume-profit chart本－量－利图Credit memorandumcredit memo贷项通知单Credit period 贷款期限Credit terms 赊销付款条件，信用证条款Credits 贷记Cumulative preferred stock累积优先股Currency exchange rate货币汇率Current assets流动资产Current liabilities流动负债Current position analysis 流动财务状况分析Current ratio流动比率Currently attainable standards当前可达标准DDebit memorandum 借项通知单Debits借记debt securities债务证券，债券decision making 决策，判定；作出判定Deficiency 亏损Deficit 亏损Defined benefit plan 固定收益计划：Defined contribution plan 固定缴款计划：Depletion 折耗：Depreciate：贬值Depreciation 资产等折旧;货币贬值；跌价Depreciation expense 折旧费用Differential analysis 差异分析Differential income or less 差别收入或更少Differential cost 差异成本Differential revenue 差异收入Differential strategy 差异化战略Direct labor cost 直接人工成本Direct labor cost budget 直接人工成本预算Direct labor rate variance 直接人工工资率差异Direct labor time variance 直接人工工时差异Direct materials cost 直接材料成本Direct materials price variance 直接材料价格差异Direct materials purchases budget 直接材料采购预算Direct materials quantity variance 直接材料数量差异Direct method 直接法：Direct write—off method 直接注销法:Directing 指导Discount 贴现息；折价：Dishonored note receivable 拒付应收票据：Dividend yield 股利收益率：Dividends 股息，红利Dividends per share每股股利Double-declining—balance method双倍余额递减法Double—entry accounting system 复式会计模式：Drawing 提款：DuPont formula 杜邦公式EEarnings per common share EPS on common stock 普通股每股收益E—commerce 电子商务：Effective interest rate method 实际利率法Effective rate of interest 实际利率：债券发行时的市场利率。
财会专业英语
《财会专业英语》期末复习资料整理一、专业词汇1.提存（withdrawal）2.原材料（raw material）3.过账（posting）4.结账（closing entries）5.折旧（depreciation）6.凭证（voucher）7.原始凭证（original voucher/source voucher）8.分类账（ledger）9.商业票据（commercial bill）10.手续费（service charge）11.在途存款（deposit in transit）12.注销（write off）13.期票（promissory note）14.预收账款(advance from customers) 15.预收收入（unearned revenue）16.应收账款（accounts receivables）17.应付账款（accounts payable）18.预付账款（accounts prepaid）19.流动性（liquidity）20.内部控制（internal control）21.营运资本（Working capital）22.备用金（petty cash）23.日记账（journal）24.复式记账（double-entry system）25.流动比率（current ratio）26.负债比率（debt ratio）27.资产周转率（asset turnover）28.应收账款周转率（accounts receivable turnover）29.存货周转率（inventory turnover）30.留存收益（retained earnings）31.或有负债（contingent liability）32.或有资产（contingent asset）33.国库券（treasury bills）34.利润表（income statement）35.资产负债表（balance sheet）36.现金流量表（cash flow statement）二、翻译1.Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”.会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。
《财会专业英语》期末试卷及答案
《财会专业英语》期终试卷I。
Put the following into corresponding groups。
(15 points）1.Cash on hand2.Notes receivable3.Advances to suppliers 4。
Other receivables 5。
Short—term loans 6。
Intangible assets 7。
Cost of production 8。
Current year profit 9。
Capital reserve 10。
Long-term loans 11.Other payables 12. Con-operating expenses 13。
Financial expenses 14。
Cost of sale 15。
Accrued payrollII.Please find the best answers to the following questions. (25 Points)1. Aftin Co。
performs services on account when Aftin collects the accountreceivableA。
assets increase B.assets do not changeC。
owner’s equity decreases D.liabilities decrease2. A balance sheet report 。
A. the assets, liabilities, and owner’s equity on a particular dateB。
t he change in the owner's capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period3. The following information about the assets and liabilities at the end of 20 x1 and 20 x2 is given below：20 x 1 20 x 2Assets $ 75,000 $ 90，000Liabilities 36，000 45,000how much the o wner’sequity at the end of 20 x 2 ?A。
高教版《财会英语》自学练习题附答案完整版共13Chapters
Self StudyI. Choose the best answer for each question below.1. What is the time period assumption?A) Companies should recognize revenue in the accounting period in which it is earned.B) Companies should match expenses with revenues.C) The economic life of a business can be divided into artificial time periods.D) The fiscal year should correspond with the calendar year.2. An interim period is generally ______.A) less than one yearB) more than one yearC) more than one year but less than the life of the companyD) the life of the company3. Which principle dictates that efforts (expenses) be recorded with accomplishments(revenues)?A) Matching principle.B) Cost principle.C) Periodicity principle.D) Revenue recognition principle.4. The objectivity principle of accounting ______.A) maintains that each organization or section of an organization stands apart from otherorganizations and individualsB) ensures that accounting records and statements are based on the most reliable dataavailableC) holds that the entity will remain in operation for the foreseeable futureD) enables accountants to ignore the effect of inflation in the accounting records5. The stable-monetary-unit concept of accounting ______.A) maintains that each organization or section of an organization stands apart from otherorganizations and individualsB) ensures that accounting records and statements are based on the most reliable dataavailableC) holds that the entity will remain in operation for the foreseeable futureD) enables accountants to ignore the effect of inflation in the accounting records6. The going-concern concept of accounting ______.A) maintains that each organization or section of an organization stands apart from otherorganizations and individualsB) ensures that accounting records and statements are based on the most reliable dataavailableC) holds that the entity will remain in operation for the foreseeable futureD) enables accountants to ignore the effect of inflation in the accounting records7. The principle which states that assets acquired by the business should be recorded at their actual price is the ______.A) objectivity principleB) stable dollar principleC) cost principleD) reliability principle8. The CEO of a business owns a residence in Phoenix. The company the CEO works for ownsa residence in Tucson used for strategic planning meetings by its executives. Which of these properties is considered assets of the business?A) The Phoenix residence only.B) The Tucson residence only.C) Both the Phoenix and Tucson residences.D) Neither the Phoenix nor Tucson residences.9. Generally accepted accounting principles are ______.A) a set of standards and rules that are recognized as a general guide for financial reportingB) usually established by tax bureauC) the guidelines used to resolve ethical dilemmasD) fundamental truths that can be derived from the laws of nature10. There are two methods used to account for transactions. These methods are ______.A) cash and deferralB) cash and accrualC) accrual and deferralD) deferral and prepaid11. Which of the following generally provides a better indication of an enterprise’s present andcontinuing ability to generate favorable cash flows?A) Cash basis accounting.B) Accrual basis accounting.C) Managerial basis accounting.D) Financial basis accounting.12. Financial statements are ______.A) reports issued by outside consultants who are hired to analyze key operations of thebusinessB) reports created by management that states it is responsible for the acts of thecorporationC) standard documents that tell us how well a business is performing and where it stands infinancial termsD) standard documents issued by outside consultants who are hired to analyze keyoperations of the business in financial terms13. Which of the following best describes a liability?A) Liabilities are a form of paid-in capital.B) Liabilities are future economic benefits to which a company is entitled.C) Liabilities are accounts receivable of the corporation.D) Liabilities are economic obligations to creditors to be paid at some future date by thecorporation.14. The owners’ interest in the assets of a corporation is known as ______.A) long-term assetsB) stockholders’ equityC) operating expensesD) common stock15. Net income is computed as ______.A) revenues – expensesB) revenues + expensesC) revenues – expenses + dividendsD) revenues – expenses – dividends16. The accounting equation can be stated as ______.A) Assets + Liabilities = Stockholders’ equityB) Assets = Liabilities + Stockholders’ equityC) Assets = Liabilities - Stockholders’ equityD) Assets + Stockholders’ equity = Liabilities17. An investor wishing to assess a company’s financial position at the end of the period wouldprobably examine ______.A) the statement of cash flowsB) the income statementC) the balance sheetD) the statement of retained earnings18. Which of the following statements regarding accounts is false?A) An asset is increased by a debit and decreased by a credit.B) Dividends are increased by credits and decreased by debits.C) A liability is decreased by a debit and increased by a credit.D) Revenue is increased by a credit and an expense is increased by a debit.19. Double-entry accounting means that each transaction ______.A) is recorded in both the journal and in the ledgerB) increases at least one account and decreases at least one accountC) affects both an income statement account and a balance sheet accountD) debits at least one account and credits at least one account20. All of the following statements about the conceptual framework are correct except it _____.A) is a coherent system of interrelated objectives and fundamentals that can lead toconsistent standardsB) prescribes the nature, function, and limits of financial accounting and financialstatementsC) increases financial statement users’ understanding of and confidence in financialreportingD) all of these options are correctII. Fill in the blanks with the proper words.1. ________________________are the principal means through which financial information iscommunicated to those outside an enterprise.2. The cash basis of accounting recognizes revenues and expenses only when _____is receivedor paid.3. Under the _______ basis of accounting, the accountant recognizes the impact of a businesstransaction on an entity when the transaction occurs, whether or not cash is received or paid.4. Financial accounting information must meet certain standards of relevance and _______.5. _____________________provides a reference point for developing and adopting accountingstandards in countries.6. A soundly developed conceptual framework should enable the standards-setters to issue moreuseful and consistent ________ over time.7. Accounting ___________ is the process of determining the monetary amounts at which theelements of the financial statements are to be recognized and carried in the financial statements.III. True or False questions.1. The stable monetary unit concept means that the type of currency used for the financialstatements is not expected to change. ( )2. The objectivity principle states that assets and services should be recorded at their actual cost,since cost is a reliable measure to use in financial accounting. ( )3. Using accrual accounting, revenues are not recorded until the cash for the revenue is received.( )4. Accrual accounting is more complete and complex than cash accounting. ( )5. The matching principle requires the identification of liabilities and matching them with theassets used to pay them. ( )6. Under the revenue principle, businesses should record revenue when it is earned regardless ofwhen payment is received from the customer. ( )7. The application of the matching principle results in the recognition of net income or net loss.( )8. Accrual accounting provides some ethical challenges that cash accounting avoids. ( )9. The historical cost principle applies even when a firm is not a going concern. ( )10. There are no exceptions to the revenue recognition rule that revenue is only recognized atthe time of sale. ( )IV. CaseRelevance and reliability are the two primary qualities that make accounting informationuseful for decision making. Subject to constraints imposed by cost and materiality, increased relevance and increased reliability are the characteristics that make information a more desirable commodity—that is, one useful in making decisions. If either of those qualities is completely missing, the information will not be useful. Though, ideally, the choice of an accounting alternative should produce information that is both more reliable and more relevant, it may be necessary to sacrifice some of one quality for a gain in another.Questions:1. Is the following statement true or false?The pervasive criterion of accounting information is decision usefulness. ( )2. The primary qualities of accounting information are ______.A)comparability and consistencyB)relevance and consistencyC)comparability and reliabilityD)reliability and relevance3. In providing information with the qualitative characteristics that make it useful, twooverriding constraints that must be considered are ______.A) industry practices and conservatismB) materiality and conservatismC) cost-benefit relationship and industry practicesD) cost-benefit relationship and materialityV. Supplementary reading.Deferrals and AccrualsAt the end of accounting period, the business reports its financial statements. Before the preparation, some accounts must be adjusted to update. Accounting adjustments fall into two basic categories: deferrals and accruals.A deferral is an adjustment for which the business paid or received cash in advance. Prepaid rent, prepaid insurance and all other prepaid expenses require deferral adjustments. Depreciation is the most common long-term deferral. This kind of deferrals is deferred expenses. As to the expired part of the cost, a certain expense account is debited and prepaid asset account is credited.There are also deferral adjustments for liabilities, such as unearned revenue. This earning process requires an adjustment at the end of each accounting period. The adjustment decreases the liability and increases the revenue for the amount of revenue earned. Publishers of newspaper sell subscriptions and collect cash in advance. This kind of deferrals is deferred revenue. As to the expired part of the liability, a certain revenue account is credited and liability account is debited.An accrual is the opposite of a deferral. For an accrued expense, the business records an expense before paying cash. For accrued revenue, it records the revenue before collecting cash. The term accrued expense refers to a liability that arises from an expense that has not yet beenpaid. For example, companies don’t accrue tax expenses daily or weekly until the end of month when tax return is prepared for tax payment in the following month. Adjusting entry should include a debit to expense account and a credit to liability account.Businesses often earn revenues before they receive the cash. A revenue that has been earned but not yet collected is called an accrued revenue. Adjusting entry includes a debit to asset account and a credit to revenue account.Notes:deferral 递延项目accrual 应计项目depreciation 折旧adjusting entry 调整分录Self-examination:1. Indicate whether the resulting adjustment will be a deferral or an accrual. The first item iscompleted as an example.2. Multiple-choice questions.(1) An accrual refers to an event ______.A) where the expense or revenue is recorded after the cash settlementB) where the liability is recorded after the cash settlementC) where the expense or revenue is recorded before the cash settlementD) where the asset is recorded after the cash settlement(2)The term deferral refers to an event ______.A) where the recognition of an expense or revenue is recorded before the cash is paid orreceivedB) where the liability for an expense is recorded after the expense is actually incurredC) where the liability for an expense is recorded before the expense is actually incurredD) where the recognition of an expense or revenue is recorded after the cash is paid orreceivedKeysI. 1. C 2. A 3. A 4. B 5. D 6. C 7. C 8. B 9. A 10. B 11. B 12. C 13. D 14.B 15. A 16. B 17.C 18. B 19.D 20. DII. 1. Financial statements 2. cash 3. accrual 4. reliability 5. Conceptual framework6. standards7. measurementIII. 1. F 2. F 3. F 4. T 5. F 6. T 7. T 8. T 9. F 10. FIV. 1. T 2. D 3. DV. 1.2. (1) C (2) DSelf StudyI. Choose the best answer for each question below.1. The ledger ________ .A). should always have a credit balance.B). is the book of original entry.C). accumulates the increases and decreases that occur during the period for a single balance sheetor income statement item.D). compiles all source documents.2. The trial balance is ________ .A). a listing of all accounts with their balances.B). the listing of all accounts.C). a place where a running balance of an account is kept.D). the book of original entry.3. Which is the correct order of accounting process?A). ledger, journal, trial balance, balance sheet, income statementB). journal, ledger, trial balance, balance sheet, income statementC). journal, trial balance, ledger, balance sheet, income statementD). journal, ledger, trial balance, income statement, balance sheet4. Which is the correct description of a general ledger?A). a journal in which transactions are first recordedB). the primary ledger, when used in conjunction with subsidiary ledgers, that contains all of thebalance sheet and income statement accountsC). a book in which a complete record of transactions is first recorded and from which transactionamounts are posted to the accountsD). a document containing detailed descriptions of all transactions5. A debit may signify________ .A）. an increase in an asset accountB）. a decrease in an asset accountC）. an increase a liability accountD）. an increase in the owner’s capital account6. To find an explanation of a transaction, one should look at________ .A). general ledgerB). journalC). trial balanceD). chart of accounts7. The trial balance ensures that________ .A). the proper accounts are affectedB). the debits equal the credits in the journal.C). the debits equal the credits in the ledger.D). none of the above8. Which of the following errors can cause the trial balance to be out of balance?A). the balance of an account is incorrectly computedB). an entire journal entry is not posted to the journalC). an entire transaction is not recorded in the journalD). a debit entry is entered in the wrong debit account9.The receipt of cash from customers in payment of their accounts would be recorded by a________ .A). debit to Accounts Receivable; credit to CashB). debit to Cash; credit to accounts payableC). debit to Accounts Payable; credit to CashD). debit to cash, credit to Accounts Receivable10. The beginning cash balance of the company was $4000. At the end of the period, the balance was $6,200. If total cash paid out during the period was $24,000, the amount of cash receipts was_______ .A）$26,200 B）$21,800 C）$36,200 D）$34,200II. Fill in the blanks with the proper words.plete the following statements by using the word debit and credit.A. Asset accounts normally have ______ balances. These accounts increase on the _______side and decrease on the ______ side.B. Liability accounts normally have _____ account. These accounts increase on the ______ sideand decrease on the ______ side.C. Expenses decrease owner’s equity and are ______ to the appropriate expense account.2. A company receives cash and issues stock. Cash and Common Stock are affected. Cash is______ and Common Stock is ______. Both cash and Common Stock increase. ______ cash to record an increase in this asset. ______ common stock to record an increase in the equity account.III. True or False questions.1. The general ledger contains the accounts that make up the entity’s financial statements. ( )2. When special journals are used, the more the transactions that are involved, the more theposting time is saved. ( )3. Even if the trial balance provides arithmetical proof that debits equal credits, it does not detectall errors. ( )4. A $800 receipt from a customer in payment of his account posted as a $800 debit to Cash and a$8 credit to Accounts Receivable will not cause the trial balance to be out of balance. ( )5. If the equipment account has a balance of $22,500 and its accumulated depreciation account hasa balance of $14,000, the book value of the equipment is $8,500. ( )IV. CaseTime Warner Cable offers Digital Cable TV, High-Speed Online and Digital Phone services to many areas across the United States. Suppose that the company began business in 2010 by issuing common stock for $100 million and completed the following transactions.Time Warner Cable paid $70 million to purchase satellite and other communication equipment.During the remainder of the year, the company bought supplies and other equipment on account for $60 million. Before year end the company paid $55 million on account. Time Warner borrowed $35 million on a note payable. Revenues for the year totaled $26 million, and expenses were $22 million. All revenues were collected in cash, and $21 million of the expenses were paid during the year. Time Warner has a liability for the remaining expenses.The top managers of the company are evaluating Time Warner at December 31, 2010, and they want to know where the company stands financially. They would like you to provide the answers to the following questions:1.How much are the company’s total assets?2.How much does the company owe?3.What was the net income or net loss for the year?V. Prepare journal entries, a partial list of the account titles used by the company includes:Cash, Accounts Receivable, Office Supplies, Office Equipment, Vehicles, Notes Payable, Accounts Payable, Capital Stock, Client Revenue, Office Rent Expense, Salaries Expense, Utilities Expense.May 3 Issued capital stock in exchange for $800 000 cash.May 4 Paid May office rent expense of $1 000.May 5 Purchased office supplies for $400 cash, the supplies will last for several months.May 15 Purchased office equipment for $8 000 on account. The entire amount is due June 15.May 18 Purchased a company car for $27 000. Paid $ 7000 cash and issued a note payable for the remaining amount owed.May 20 Billed client $32 000 on account.May 26 Paid May utilities of $ 200May 30 Received $30 000 from clients billed on May 20.May 31 Recorded and paid salary expense of $14 000.VI. Supplementary Reading.Is It Fair to Blame Fair Value Accounting (公平价值会计)for the Financial Crisis?What was the primary cause of the current financial crisis? Subprime mortgages, credit default swaps(信用违约交换), or excessive debt? None of those, says Steve Forbes, chairman of Forbes Media and sometime political candidate. In his view, mark-to-market (按市价入账的会计) accounting was “the principal reason” that the U.S. financial system melted down in 2008.Do accounting rules actually pack such a wallop(猛击、痛打)? For readers not schooled in financial jargon, marking to market is the practice of revaluing an asset quarterly according to the price it would fetch if sold on the open market, regardless of what was actually paid for it. Because the practice allows for no outdated or wishful-thinking （一厢情愿）valuations, it is a key component of what is known as fair value accounting. And it is at the center of the hottest accounting debate in decades.Many bankers pilloried（公开抨击）fair value accounting when the sudden seize-up of credit markets in the fall of 2008 drove the clearing prices for key assets held by their institutions to unprecedented lows. Economist Brian Wesbury represented the views of that group when he declared, “Mark-to-market accounting rules have turned a large problem into a humongous one. A vast majority of mortgages, corporate bonds, and structured debts are still performing. But because the market is frozen, the prices of these assets have fallen below their true value.” Wesbury and Forbes argue that marking to market pushed many banks toward insolvency （无力常债、倒闭）and forced them to unload assets at fire-sale prices, which then caused values to fall even further. Persuaded by such arguments, some politicians in the United States and Europe have called for the suspension of fair value accounting in favor of historical cost accounting, in which assets are generally valued at original cost or purchase price.Yet mark-to-market accounting continues to have its proponents, who are equally adamant. Lisa Koonce, an accounting professor at the University of Tex as, wrote in Texas magazine: “This is simply a case of blaming the messenger. Fair value accounting is not the cause of the current crisis. Rather, it communicated the effects of such bad decisions as granting subprime loans and writing credit default swap s.… The alternative, keeping those loans on the books at their original amounts, is akin to（类似地、相似地）ignoring reality.” Shareholder groups have gone even further, asserting that marking to market is all the more necessary in today’s environment. The invest ment advisory group of the Financial Accounting Standards Board (FASB) stressed that “it is especially critical that fair value information be available to capital providers and other users of financial statements in periods of market turmoil accompanied b y liquidity crunches.” In this view, if banks did not mark their bonds to market, investors would be very uncertain about asset values and therefore reluctant to help recapitalize troubled institutions.Which camp has the right answer? Perhaps neither. We do not want banks to become insolvent because of short-term declines in the prices of mortgage-related securities. Nor do we want to hide bank losses from investors and delay the cleanup of toxic assets—as happened in Japan in the decade after 1990. To meet the legitimate needs of both bankers and investors, regulatory officials should adopt new multidimensional approaches to financial reporting.Before we can begin to implement sensible reforms, though, we must first clear up some misperceptions about accounting methods. Critics have often lambasted the requirement to write down impaired assets to their fair value, but in reality impairment is a more important concept for historical cost accounting than for fair value accounting. Many journalists have incorrectly assumed that most assets of banks are reported at fair market value, rather than at historical cost. Similarly, many politicians have assumed that most illiquid assets must be valued at market prices,despite several FASB rulings to the contrary. Each of these myths bears close examination.KeysI. 1. C 2. A 3. D 4. B 5. A 6. B 7. C 8. A 9. D 10. AII. 1. A. debit debit creditB. credit credit debitC. debited2. asset equity Debit CreditIII. 1. T 2. F 3. T 4. F 5. TIV. 1. $145 mil2. $41 mil3. Net inc. $4 milV.May 3Cash 800 000 Capital Stock 800 000 May 4Office Rent Expense 1 000 Cash 1 000. May 5Office Supplies 400 Cash 400 May 15Office Equipment 8 000 Accounts Payable 8 000 May 18Vehicles 27 000. Cash 7 000 Notes Payable 20 000 May 20Accounts Receivable 32 000 Client Revenue 32 000. May 26Utilities Expense 200 Cash 200 May 30Cash 30 000 Accounts Receivable 30 000 May 31Salaries Expense 14 000. CashSelf StudyI. Choose the best answer for each question below.1. Which of the following is not one of the features of the balance sheet?A) Assets, liabilities and owners’ equity are three classified items of balance sheet.B) The balance sheet can be prepared from the work sheet.C) The balance sheet presents detailed and specific data that are enormous and difficult toread.D) The balance sheet can help lenders to make lending decisions.2. Which of the following is NOT one of the basic financial statements?A) Balance sheet.B) Accounting work sheet.C) Income statement.D) Statement of cash flows.3. Which of the following can be considered a current asset?A) Inventory.B) Equipment.C) Land.D) Franchise.4. Intangible assets do NOT include ______.A) copyrightsB) brandC) goodwillD) bonds5. Current liabilities include the following except ______.A) accrued liabilitiesB) dividends payableC) notes payableD) prepaid expenses6. Which of the following is the feature of liabilities?A) Current liabilities and long-term liabilities constitute the two categories of liabilities.B) Liabilities are not desirable because it means debts to the firm.C) A firm must pay all its liabilities by the same deadline in the future.D) A liability arises when a business liquidates a portion of its debts.7. Which of the following descriptions is NOT right about owners’ equity?A) Owners’ equity is the resources invested by the owner of the company.B) Owners’ equity is always equal to the total assets plus the liabilities.C) The owner of the company can claim his benefits after the creditors.D) Owners’ equity is also called shareholders’ equity in a corporation.8. Shareholder s’ equity in a corporate form of ownership is ______.A) solely composed of paid-in capitalB) solely composed of retained earningsC) not any more complicated than owners’ equity in a partnershipD) more complicated than owners’ equity in a partnership9. Which of the following descriptions about the balance sheet is NOT right?A) The balance sheet can be arranged in the account form.B) The balance sheet can be arranged in the report form.C) The assets and the liabilities can be listed on the left-hand side and the owners’ equityon the right-hand side.D) The assets can be listed at the top and followed by the liabilities and owners’ equity.10. Which of the following is a correct statement about the balance sheet?A) In the balance sheet, assets are listed in the order of intangible assets, current assets andlong-term assets.B) Notes receivable are always listed before accounts receivable, inventories, and cash.C) Preferred stock, common stock and paid-in capital are usually listed before retainedearnings.D) Liabilities are always listed before the owners’ equity.II. Fill in the blanks with the proper words.1. Cash includes bank deposits, currency, coin, checks, bank _______, and money _______, etc.2. Accounts receivable are owed by a customer for sales of services or merchandise _______and are _______ by customers to pay in the future.3. When a sum of money is borrowed by the firm, a _______ is incurred.4. Owner s’ equity is a _______ claim because the claims of the ________ legally come first.5. Decreases of the owners’ equity are caused in two ways: _______ of cash and _______ fromunprofitable operation.6. A balance sheet sets forth two major parts in its format: ________ and ________ of thestatement.7. If ABC Company has assets of $300,000 and owner’s equity of $50,000, its liabilities shouldbe ________.III. True or False questions.1. The balance sheet presents a flowing picture of the company’s financial position at a specifictime. ( )2. Tangible assets have no physical existence, but they do have value that may bring thebusiness huge profits. ( )3. A company that borrows money from an external party is called a creditor.( )4. Long-term liabilities are obligations that a business does not expect to liquidate within thenormal operating cycle or one year. ( )5. Retained earnings refers to the business’s cumulative net incomes. ( )IV. CaseTask #1 Classify each account listed below into one of the following categories.Task #2 Rearrange the account items in the order in which you would expect to find them in a typical balance sheet and explain why you put them in that order.Task #3 Prepare a balance sheet and determine the missing number.。
财会英语之税收报表英语词汇
财会英语之税收报表英语词汇Withholding Tax Form（代扣所得税表）English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN扣缴个人所得税报告表Withholding agent's file number扣缴义务人编码Date of filing填表日期Day日Month月Year年Monetary Unit金额单位RMB Yuan人民币元This return is designed in accordance with the provisions of Article9of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA.The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根据《中华人民共和国个人所得税法》第九条的规定，制定本表，扣缴义务人应将本月扣缴的税款在次月七日内缴入国库，并向当地税务机关报送本表。
Withholding agent's name扣缴义务人名称Address地址Telephone Number电话Tax payer's name纳税义务人姓名Tax payer's file number纳税人编码Unit's name and Address工作单位及地址Categories of income所得项目Income period所得时间Revenue收入额Renminbi（RMB）人民币Foreign currency外币Name of currency货币名称Amount金额Exchange rate外汇牌价Renminbi（RMB）converted into折合人民币Total人民币合计Deductions减费用额Taxable Income应纳税所得额Tax rate税率Quick calculation deduction速算扣除数Amount of tax withheld扣缴所得税额Tax certificate number完税证字号Date of tax payment纳税日期In case the tax certificate is filled out by withholding agent,this return should be submitted together with如果由扣缴义务人填写完税证，应在送此表时附完税证副联——份Withholding total amount yuan合计扣缴金额——元Declaration by Withholding agent扣缴义务人声明I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA,and I believe that the Statements contained in this return are true,correct and complete.我声明：此扣缴申报报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的，可靠的，完整的。
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《财会英语》教学大纲
课程编号：GZC06016 学分：2 学时：34（其中实践学时：4 ）授课学期：4
一、课程的性质、地位、作用及与其他课程的联系
本课程作为财信专业的一门专业基础课，难度较大，主要是和学生的英语水平有一定的联系。
在授课过程中与会计基础内容相联系，让英语和会计二者合一。
希望通过本课程的教学，使财信专业学生能够用英文进行简单的帐目登录，读懂英文会计报表。
对理论知识要求：重点的会计专用英语术语，一般性的专业阅读对能力、技能要求：掌握有关会计常用专用术语，重在打基础及学以致用。
对素质要求提高财会专业英语水平，为进一步学习西方会计打下基础。
二、课程的教学内容与要求
Chapter 1 The Fundamental Accounting Concepts and Principles
会计概述
［教学目的和要求］
掌握会计概述相关的重要会计名词的英语表述。
［教学内容］
Section 1 会计学习
1.1 引言
1.2 会计职业
1.3 会计信息系统
1.4 会计原则和概念
1.5 会计基本要素：会计等式
Section II 复习与练习
Section III 阅读材料
［教学重点与难点］
会计信息系统；会计基本要素——会计等式
Chapter 2 Debits and Credits: The Double-Entry System
借方与贷方：复式记账法
［教学目的和要求］
掌握借贷记账法的英语表述和会计科目的表述和运用。
［教学内容］
Section 1 会计学习
2.1 账户
2.2 借贷记账规则
2.3 会计分类账与会计科目表
2.4 试算平衡表
Section II 复习与练习
Section III 阅读材料
［教学重点与难点］
借贷记账规则和试算平衡表
[实践内容]
能根据所给英语实践题目用借贷记账法进行正确登账。
Chapter 3 Journalizing and Posting Transactions
记账和过账
［教学目的和要求］
熟练掌握英语记账和过账
［教学内容］
Section 1 会计学习
3.1 日记账
3.2 登记日记账
3.3 过账
Section II 复习与练习
Section III 阅读材料
［教学重点与难点］
日记账登账和过账。
Chapter 4 Financial Statements
财务报表
［教学目的和要求］
掌握主要的几种财务报表的英语表达，并做分析。
［教学内容］
Section 1 会计学习
4.1 会计学习
4.2 资产负债表
4.3 资本变动表
4.4 财务报表概述
4.5 分类财务报表
Section II 复习与练习
Section III 阅读材料
［教学重点与难点］
资产负债表的学习
[实践内容]
理解并分析英语财务报表；
根据所给材料，能用专业会计英语准确的写出财务分析。
Chapter 5 Adjusting and Closing Procedures
调账和结账
［教学目的和要求］：
［教学内容］
Section 1 会计学习
5.1 对已入账（会计）记录的调整分录
5.2 对未入账的（会计）记录的调整分录
5.3 结账分录
5.4 账户的划线结清
5.5 结账后试算平衡表
Section II 复习与练习
Section III 阅读材料
［教学重点与难点］
调账和结账的步骤与实施。
Chapter 6 Review：Financial Awareness
财务意识
［教学目的和要求］
对会计英语的基础知识复习，并培养学生加强会计人财务意识的会计知识点［教学内容］
Section 1 会计学习
Section II 复习与练习
Section III 阅读材料
［教学重点与难点］
会计英语综合资料的阅读理解
[实践内容]
会计英语综合能力实践：对所给材料学生分组讨论，并做口语表述与辩论。
三、课程实践、实习要求
能用英文进行简单的账务处理。
四、学时分配
五、考核方法
在学习完该课程以后，学生应该能够基本掌握用英文进行简单的账目登录，读懂英文会计报表。
并逐步加深对会计知识的理解、加快和国际会计的接轨。
考核以笔试为主，课程学期总评成绩以平时50%（其中考勤、课堂表现、各占10%，作业占30%），期末考试占50%计入成绩册。
六、教材及主要参考书目
教材：吴冰.会计英语[M].北京：北京大学出版社，2005.
参考教材：叶建芳、孙红星.会计英语[M].上海：上海财经大学出版社，2005.。