会计英语第一章

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1.会计英语第一章Accounting Environment

Ⅲ. Accounting Regulation and Principles
Ⅰ. Accounting: The Language of Business ( Ⅰ) Accounting is the information system that measures business activity, processes the information into reports, and communicates the results to decisions makers.
(Ⅲ) Corporation
A corporation is a business owned by stockholders, or shareholders. These are the people who own shares of ownership in the business. Corporation differ significantly from proprietorships and partnerships in another way. If a proprietorship or a partnership can not pay its debts, lenders can take the owners’ personal assets to satisfy the business’s obligation.
Management accounting focuses on information for internal decision makers, such as the company’s executives and the administrators of a hospital.

会计英语第一章

1.1 Nature and Content of Accounting
External Users Internal Users
1.1.4 Fields of Accounting
Financial Accounting
Financial Reports
Managerial Accounting
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IASC(International accounting standards committee1973) 国际会计准则委员会， IASB国际会计准则理事会Reorganization in 2001 IFRS(International financial reporting standards)国际财务报告准则 SEC(Securities and Exchange Commission)证券
7
1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
All parties interested in the financial health(财务状况) of a company are called stakeholders.
Under the condition of economic resources scarcities, Accounting plays an important role in our economic and social system. P3
4
Chapter 1 Accounting and Its Environments
1.1.2 The Nature and Role of Accounting

李海红编著《实用会计英语第一章》中英文对照

CONTENTS 目录Chapter 1 General View of Accounting (1)第一章会计学概况Chapter 2 Forms of Business Organization (9)企业组织形式Chapter 3 Accounting Equation and Illustration (17)会计等式和举例说明Chapter 4 Accounts (24)账户（科目、账款、账目）Chapter 5 Double-Entry System (32)复式记账制（制度、体系、系统）Chapter 6 Journalizing (39)记日记账Chapter 7 Posting and Trial Balance (46)过账和试算平衡表Chapter 8 Adjustments (55)调账Chapter 9 Financial Statements (63)财务报表Chapter 10 Closing Entries (69)结账分录Chapter 11 Sales and Purchases (81)销货和购货Chapter 12 Cash and Marketable Securities (87)现金和有价证券Chapter 13 Accounts Receivable (92)应收账款Chapter 14 Notes Receivable (97)应收票据Chapter 15 Inventories (103)存货盘点to take inventories at the end of accounting period在会计期末盘点存货Chapter 16 Plant Assets (109)厂房设备资产Chapter 17 Bonds Payable (117)应付债券Chapter 18 Capital Stocks (122)股本Reference Answer (127)参考答案General View of AccountingCHAPTER 1Chapter 1General View of Accounting会计学概况As one of the oldest professions,作为历史最古老的职业之一，accounting is as old as the civilization of human.会计和人类文明一样历史悠久。

会计学专业英语第一章

D
Unit 4 Information Users
Words and Expressions
Unit 1 Accounting and Accounting Profession
• 1.accounting 会计（核算）；会计学 • 2.accountant 会计师；会计人员
• 6.operational audits 经营审计 • pliance audits 合规审计 • 8.income tax returns 所得税申报单 • 9.nonprofit organizations 非盈利组织 • ptroller 会计主任
• 3.bookkeeping 簿记；簿记学
• 4.chartered accountants 特许会计师 • 5.auditing 审计；审计学
• 11.professional ethics 职业道德
• 12.proprietorship 独资企业 • 13.partnership 合伙企业 • 14.double-entry accounting
of these accountants work on a salary basis.
Unit 1 Accounting and Accounting Profession
Private accounting
Private
accountants, also called executive or administrative accountants,
Accountingபைடு நூலகம்is
often known as one of the most useful tools of business because all

会计英语(第二版)第一章中英文互译

会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。

会计英语翻译chapter1

Chapter one Introduction to Accounting 1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions.An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information.An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation.第一章['tʃæptə]会计导论[.intrə'dʌkʃən]1.1 簿记与会计会计是一个信息系统，[ai'dentəfai]辨别、['meʒəz]测量、记录和交流相关的['reləvənt]、可靠的[ri'laiəbl]、持续的[kən'sistənt]和可比的['kɔmpərəbl]一个组织经济活动的信息。

会计英语.课件.

立信会计出版社
第三章
Unit 3 Accounting cycle Ⅱ 第三章会计循环 Ⅱ
• 1. Books of prime entry 原始账簿 • 1.1 Sales day book 销售日记账 • 1.2 Purchases day book 采购日记账
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• 1.3 Cash book and petty • 现金日记账及零用现金簿 • 1.3.1 Cash book • 1.3.2 Petty cash book
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• 4. GAAP 一般公认会计原则 • 5.IASs and IFRSs • 国际会计准则及国际财务报告准则
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• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
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高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博主编
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第一章
Unit 1 Introduction to accounting 第一章会计导论
• 1. Definition • 会计的概念
of accounting
• 6.1 Underlying assumptions • Accrual basis权责发生制 • Going concern 6.2 • • • • •
Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性

会计英语 unit 1 Accounting

Unit One
会计，会计学会计师，会计从业人员簿记企业商业，企业制定决策交易，经济业务投资者债 liability owner’s equity / capital revenue expense income double-entry system American Institute of Certified Public Accountants (AICPA) Chinese Institute of Certified Public Accountants (CICPA)
finance n. manage v. equation n.方程式，等式；相等(equal) ethics n. 伦理道德
Topics
1.1 Accounting: an information system 1.2 Accounting and its profession 1.3 Accounting equation 1.4 Financial statements
Unit One
负债所有者权益收入费用收益复式记账
美国注册会计师协会中国注册会计师协会
Vocabulary
financial accounting managerial accounting tax accounting accounting equation business transaction ethics of accounting
owner n. 所有者 equity n. 公平，公正；抵押资产的净值; 权益（equal adj. ） Stockholders equity 股东权益 capital n. 资金资本 human capital 人力资本 ; Capital market 资本市场

会计英语(中英对照)

Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。

专门从事这方面工作的人员叫做会计师。

Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。

会计英语 Unit one

会计英语unit one[00:00.00]Unit 1 Fundamentals of accountin[00:04.65]Text 1.1 What is accountin[00:09.06]Accounting contains elements both of science and ar[00:13.61]The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared for peopl[00:25.31]The human aspect,which many people ,especially accountants, forget ,arises becaus[00:31.45]1.Most accounting reports of any significance depend,to a greater or Lessoner extent ,on people's opinions and estimate[00:40.75]2.Accounting reports are prepared in order to help people make decision [00:46.39]3.Accounting reports are based on activities which have been carried out by peopl[00:53.00]But what specially is accounting? It is very difficult to find a pithy definition that is all-inclusive but we can say that accounting is concerned wit[01:03.79]The provision of information in financial terms that will help in decisions concerning resource allocatio[01:10.74]and the preparation of reports in financial terms describing the effects of past resource allocation decision[01:18.26]Example of resource allocation decisions ar[01:21.74]Should an investor buy or sell share[01:24.66]Should a bank manager lend money to a fir[01:27.80]How much tax should a company pa[01:30.49]Which collective farm should get the extra tracto[01:34.20]As you can see, accounting is needed in any society requiring resource allocation and its usefulness is not confined to 'capitalist'or 'mixed'economie[01:44.25]An accountant is concerned with the provision and interpretation of financial informatio[01:49.77]He does not, as an accoutant, make decision[01:53.21]Many accountants do of course get directly involved in decision making but when they do they are perfoming a different functio[02:00.40]Accounting is also concerned with reporting on the effects of past decision [02:05.52]But one should consider whether this is done for its own sake or whether it is done in order to provide information which it is hoped will prove helpful in current and future decision[02:16.78]We contend that knowledge of the past is relevant only if it can be used to help in making current and future decisions[02:24.61]for we can hope that we shall be able to influence the future by making appropriate decisions but we cannot redo the pas[02:33.08]Thus the measurement of past results is a subsidiary role, but because of the historical development of accounting and[02:40.81]perhaps, because of the limitations of the present state of the art ,'backward looking'accounting sometimes appears to be an end in itself and not as a means that will help in achieving a more fundamental objectiv[02:54.16]Text 1.2 The accounting equati[02:58.23]Accounting is at least the second oldest profession in the world[03:01.66]But while earlier professionals rapidly got to grips with basic techniques and even introduced refinement[03:07.74]it is remarkable that generations of tax collectors and merchants staggered on for thousands of years before finding a satisfactory general method of keeping a record of their affair[03:18.11]This should serve as a warnin[03:20.15]The problem is common sense but the answer is not.[03:24.38]It is highly contrived and in some respects still imperfect.[03:28.51]It begins with a particular way of looking at a business which we present in the next section.[03:33.42]A business may be pictured as a box.The box has contents and by virue of owning the box, the owner has a claim on the contents.[03:42.41]Others also may have a claim on the contents,by virtue of having lent money to the business or of having supplied goods or services to the business or of having supplied goods or services to the business for which they have not yet been paid[03:53.09]These are the creditors of the busines[03:55.47]As the business buys and sells goods and services,so the value of the contents of the box will increase or decrease,depending on whether the business makes a profit or a los[04:05.84]These changes in value of contents must be equalled by changes in value of claims on content[04:12.76]Specifically the claims of the owners will vary so that the total value to claims is always equal to the value of the content[04:21.51]Now we may list the value of the contents of the business box at any time,say down the left side of a piece of pape[04:28.75]On the right side we may list the value of claims on those contents[04:33.06]The claims of third party creditors will be know[04:36.24]The claims of the owners will amount to whatever is necessary to make the total value of claims equal to the total value of content[04:44.50]Such a list of contents(on the left) balanced by a list of claims (on the right),constitutes a simple balance shee[04:52.88]A balance sheet is a presentation of the state of affairs of a business in a succinct,systematic and recognizable forma[05:00.09]Restating the original theory ,with the picture of the business as a box ,we can writ[05:05.63]$ contents = $ claims on conten[05:10.80]In accounting terms ,this becom[05:13.29]1.Assets = equity + liabileti[05:18.59]Where asserts are simply what is held in the business, equity is the claim of the owners,and liabilities are the claims of third partie[05:28.44]By transferring liabilities to the side of the equation we may writ[05:33.40]assets - liabilities = equi[05:37.76]or using a technical term assets = Equi[05:45.08]Finally we may split equity into the capital originally put into the business and reserve[05:51.45]Reserves represent profits which have been reserved or kept in the business.The equation now become[05:59.55] Assets = capital + reserv[06:05.71]1,2 and 3 above are forms of the fundamental accounting equatio。

会计英语第一章

会计英语第一课会计领域the field of accountingspecial termsaccountingcount n 计算、考虑、总计vt 计算、清点、数数儿，盘算内容极不同于calculate vt 计算、估计、推算calculator n 计算器compute v 计算，用计算机计算computer n 计算机，电脑count on 指望count out 边算便说出account n 计算、帐户（加前缀后的情况）vt vi 计算、说明accounting n 会计，会计学accountant n 会计师accountancy n 会计、会计工作on this account 由于这····on no account 决不····record n `record 记录，报告，档案，唱片发音时因动词、名词而不同。

v ri`cord 记录，表明，录音a 创纪录的classify v 分类，分等summarize v 概述，总结interpret v 解释，说明，口译还有：Business 事务，企业，实业界，经济业务等Monetary 货币的，金融的，财政的，财务的ManagementPolicy 方针、政策、策略Operation 开动、操纵、经营管理、起作用手术Carry out 从事某种工作Organization chartGraphic a 图解的，图示的Layout n 设计、布局Rank v 排列、次序、位置Cash flowReceipt n 收到，收条，收据Earning n 如同利润，net earnings 赚头，净赚Revenue n 如同收入，营业收入，毛收入Income n 如同收益如income statement 收益表Receive v 领，收，容纳Receivable a 应收的，应收款Expenditure n 支出，支付，现金支出（不见得一定是费用）Payout n 支付，支出的数额Disburse v 支付，开销Cost n v 花费，成本cost 与costing 区别Expensive a 花费多的，昂贵的Payroll n 支付的工资，工薪Expense n 花费，开支，损耗Expend v 用，消费Spend v 费，花费FiscalFinancial n 财政的，财务的，金融的（但不见得就是银行的，可银行的也能用这个词）Finanice n v 筹资，融资，贷款，财务，财政，金融，供给经费，筹措资金Financing n 筹资用资BookkeepingFinancial information 财务信息Bookkeeper 簿记员Financial transaction 财务交易Books of account 帐簿（注意与帐户之间的关系）Certified public accountantQualified opinion 保留意见Unqualified opinion 无保留意见Fair presentation 公允表达Chartered accountant 皇家特许会计师Audit（要注意这一词的广阔性）Auditing 审计，监测，审查Auditor 审计师，监测员Governmental and institutional accountingController/comptroller 主计长，总会计师Financial officer(official) CFO n 财务总监，财务经理Treasurer n 司库，财务（非会计）负责人Cost accountingAnalysis n 分析（读法）Analyze v 分析（读法）Catual unit value 实际单位价值AssetCash 现金Receivable 应收款Security 证券，此处指有价证券Property 财产Intangible 无形，此处为无形资产Goodwill 商誉Sale n 卖，销售Sell v 卖，卖出（sold sold）Purchase n 采购Buy v 买进（bought bought）Financial statement 财务报表，会计报表Managerial accountingFiscal report 财务报告Operating policy 经营方针，经营策略The purposes of accounting--recording financial information for legal and other reasons;--summarising financial information for users so that it is understandable and analysing financial information periodically so that it is useful;--communicating information for internal and external use i.e. to managers and other staff members (internal) and to users outside the business ((e)exter`nal) ;--analysis of performance to see whether performance is satisfactory;--planning and decision-making i.e. planning future activities and making business decision.The field of accounting第1段：Industry n 工业，产业，行业，也指企业（注意读法）Industrial a 工业的，产业的第2段：Business 在这里是指企业，同义词还有Corporation 公司，多指股份公司Enterprise 企业，泛指所有企业Manufactory 制造业工厂Plant 工厂，尤其是较大的工厂Factory 小工厂，作坊式厂Firm 商号，（会计师事务所）Mill 工厂，如纺织厂、粮食加工厂Shop 商店Store 商场，商城Company 泛指的公司Concern 企业Expansion 扩张Reorganization 重组Campaign 活动，指较大、有组织的系列活动，如选举，策划某一产品Movement 运动，如打打球，作体操Activity 小的活动，如记帐，生产Advertise v 注意读法（只有一个读法）Advertisement n 广告（两种读法，大概都行）第3段：第4段：Accounting procedure 会计程序Bookkeeping procedure 簿记程序Data processing 数据处理Fiscal affairs 财务业务Effect n v效果Effectiveness n 效力，效果Efficiency n 效率Economy n 经济，节省会计的艺术论及其由来；与中国现实情况的区别。

会计英语.

• • •
4. GAAP 一般公认会计原则 5.IASs and IFRSs 国际会计准则及国际财务报告准则
• •
6. Assumptions and characteristics of financial statement. 财务报告的假设及特征
• • •
6.1 Underlying assumptions 基本假设 Accrual basis权责发生制 Going concern 持续经营
• • • • • •
6.2 Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性
第二章
2.5 Posting from the day books to ledger 日记账结转至总账(分类账) After recording day books, the next step in the accounting process is to post transactions to the accounts in the general ledger and personal ledger.
Unit 2 Accounting cycle Ⅰ 第二章会计循环Ⅰ
• • •
1. Documenting business transactions 记录企业业务交易 1.1 External documentation 外部凭证
• • • •
1.2 Internal documentation 内部凭证 1.2.1 invoices 发票 1.2.2 Credit Note 抵扣发票 1.2.3 Petty cash voucher 零用资金报销单

会计英语Unit1

由于投资者和债权人的现金流及企业现金流相关财务报告应该提供信息以帮助投资者债权人和其他人评估预期净现金流入及相关企业的数量时间和不确定性abouteconomicresourcestheclaimsthoseresourcesandthem3关于经济资源对这些资源的要求以及它们的变化
会计英语Unit1
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• Accoding to the American FASB,the objectives of financial reporting are to provide information that is:(1) useful to present the potential investors,creditors and other users information in making rational investment,credit,and similar decisions.财务报告的目标是向美国财务会计准则委员会(American FASB)提供的信息，提供的信息是:(1)在制定合理的投资、信贷和类似的决策时，向潜在的投资者、债权人和其他用户提供信息。
A.Getting Started
• Key words
• information system信息系统 • business economic activities商业经济活动 • monetary 货币 • nonprofit organization非营利性组织 • Assurance service保证服务
‹#›
• The primary service offered by CPA firms covers assurance service and non-assurance service.Assurance service mainly includes review and auditing.注册会计师事务所提供的主要服务包括保证服务和非保证服务。保证服务主要包括检查和审核。

Chapter 1 overview of financial accounting 会计英语第一章财务会计总论

Cash balance and accrual accounting profit
Using the following information for Dawn’s Diving Trips , calculate: 1. The cash in bank as at the end of 2007 2. The 2007 accrual accounting profit.
12 430
1 000
68 990
850
1 480
36 910
Payable to suppliers as at the end of 2007(paid in 2008)
Depreciation on diving equipment during 2007 Cash used by Dawn for personal purposes during 2007
1.3
What are the basic assumptions? Explain them clearly. 会计责任，问责
Identify which basic assumption of accounting is best described in each item below.
(a)The economic activities of FedEx Corporation are divided into 12-month periods for the purpose of issuing annual reports. Periodicity (b) Solectron Corporation, Inc. does not adjust amounts in its financial statements Monetary for the effects of inflation. (c) Walgreen Co. reports current and noncurrent classifications in its balance sheet. Going

会计英语第一章

-------------- What is Accounting?
1.1
What is Accounting
1.2
1.3 1.4
The Role of Accounting
Accounting and Bookkeeping The Accounting Process
1.5
Accounting Today
Accounting is the basic for decision making. Its purpose is to provide useful information to a variety of users so they can make informed decisions.
会计是决策的基础。它的目的是向大量的用户提供有用的信息，从而让他们做出正确的决策。
The Difference Between Accounting and Bookkeeping Bookkeeping Bookkeeping is the clerical side of accounting——the recording of routine transactions and day-to-day record keeping. Today such tasks are performed primarily by computers and skilled clerical personnel, not by accountant.
Basic Function of an Accounting 1.1.2 An information system System:
(1) Interpret and record the effects of

会计英语第1章

会计英语
Chapter 1 Overview of Accounting
1.1 Accounting and Accounting Profession
Accounting is an information system designed to identify, record, and reflect economic activities and events about an enterprise with monetary unit as its main criterion.
◦ Different external users need different kinds of information.
1.1.4 Accounting Profession
The accounting profession can be divided into three broad categories: public accounting, private accounting, and accounting for government and nonprofit organizations.
The primary objective of accounting is to provide useful information to decision makers.
1.1.1 Ethics
Ethic is an ideological standard by which one’s conducts are judged as right or wrong, honest or dishonest, and fair or not fair.
As the basic premise of accounting, it’s of great significance to identify the business entity.

会计英语Unit 1

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• This accounting equation shows that assets are aqual to equities .会计公式表明，资产等于权益。 • Equities are divided into liabilities and owner's equity .When any two of the elements are known,the third can be calculated.权益可分为负债和所有者权益。当三要素中的任何两项已知，第三项即可通过计算得知。 Phrase：divide...into...把...分成...
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Summary
• The passage tells us what is accounting,it's purpose,it's users,and it's three elements.
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Answers of Exercises
• 1.Equities = Liabilities + owner's equity • 2.A
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• These users may include owners,managers,creditors,government agencies,customers,labor unions,and competitors.这些使用者包括：所有者，经理，债权人，政府机构，顾客，工会，以及竞争对手。 • There are three basic accounting elements on the balance sheet:assets,liabilities,and owner's equity.They exists in every business entity.

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