会计英语复习资料附答案

---------------------------------------------------------------最新资料推荐------------------------------------------------------

会计英语复习资料附答案

一、单词 1.accounting 2.accounting elements 3.accounting equation 4.assets 5.liabilities 6.owner`s equity 7.revenue 8.expenses 9.profits 10.accounting period 11.transaction 12.double-entry system 13.debit 14.credit 15.ledger 16.chart of accounts 17.journal 18.current assets 19.cash 20.cash equivalents 21.check 22.bank deposits 23.cash in bank 24.money orders 25.cash on band 26.accounts receivable 27.allowance for bad debts realizable value 29.inventory 30.finished goods 31.semi-finished goods 32.goods in process 33.historical cost 34.specific identification 35.first-in, first-out st-in, first-out 37.weighted average 38.raw materials 39.short-term investment 40.marketable securities 41.shareholder 42.bonds会计英语复习资料答案会计学会计要素会计等式资产负债所有者权益收入费用利润会计期间经济业务/会计事项复式记账法借方贷方分类账会计科目表日记账流动资产现金现金等价物支票银行存款银行存款汇票库存现金应收账款坏账准备可变现净值存货产成品半成品在产品历史成本个别计价法先进先出法后进先出法加权平均法原材料短期投资有价证券股东债券1

1/ 41

43.debentures 44.long-term assets 45.fixed assets 46.intangible assets 47.deferred assets eful life 49.depreciation 50.depreciable amount 51.depreciation method 52.estimated net residual value 53.straight-line method 54.units of production method 55.double declining balance method 56.sum-of-the-years-digits method 57.amortization 58.impairment 59.current liabilities 60.accounts payable 61.notes payable 62.unearned revenue 63.income taxes payable 64.contingent liabilities 65.long-term liabilities 66.bonds payable 67.ownership 68.sole proprietorship 69.partnership 70.corporation mon shareholders 72.preferred shareholders mon stock 74.preferred stock 75.dividends 76.retained earnings 77.paid-in capital 78.capital stock 79.addtional paid-in capital 80.capital surplus 81.undistributed profit 82.par value 83.fair value 84.reserve fund 85.legal reserve 86.stock split债券长期资产固定资产无形资产递延资产使用寿命折旧应计折旧额折旧方法预计净残值直线法工作量法双倍余额递减法年数总和法摊销减值流动负债应付账款应付票据预收账款应交所得税或有负债长期负债应付债券所有权独资企业合伙企业公司普通股股东优先股股东普通股优先股股利留存收益实收资本股本附加投入资本资本公积未分配利润面值公允价值盈余公积法定盈余股利分割2

---------------------------------------------------------------最新资料推荐------------------------------------------------------ 87.cash dividends 88.stock dividends 89.sales revenue 90.service revenue 91.product costs 92.direct material costs 93.direct labor costs 94.indirect costs 95.manufacturing overhead 96.period expenses 97.operating expense 98.administrative expense 99.finance expense 100.balance sheet 101.income statement 102.cash flow statement现金股利股票股利销售收入劳务收入产品成本直接材料成本直接人工成本间接成本制造费用期间费用营业费用管理费用财务费用资产负债表利润表/损益表现金流量表二、填空 1. The accounting elements include assets, liabilities, owner`s equity, revenue, expenses, and profits. 2. Liabilities are debts of a business.

3. Borrowing cash from a bank does not belong to assets; it simply belongs to liability.

4. Profit is the excess of revenue over expenses for the accounting period.

5. The accounting equation is :assets = liabilities + owner`s equity.

6. “Dr.” stands for debits ,while “Cr.” is the abbreviation for credit.

7. Liability, owner`s equity, revenue and profit decreases are recorded as debits. 8. Short-term investments refer to various of marketable securities. 9. Marketable securities include stock and debentures to be realized within one year from the balance sheet date and shall be accounted for at cost. 10.

3/ 41