会计英语大全

第一讲会计英语的常用术语1.account n..账，账目 a/c；账户e.g.T-account: T型账户；account payable应付账款 receivable 应收账款）；2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的）4）money measurement货币计量*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性 relevance（3）可理解性 understandability（4）可比性comparability（5）实质重于形式 substance over form（6）重要性 materiality（7）谨慎性 prudence（8）及时性 timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款 loan贷款 advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入 interest revenue利息收入 rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润 net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal 总日记账general ledger 总分类账trial balance试算平衡表adjusting entries 调整分录 adjusted trial balance调整后的试算平衡表Financial statements 财务报表 closing entry 完结分录2）Dr.—Debit 借 Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000 借：存货 3,000Cr.cash 3,000 贷：现金 3,000 2）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000 借：应收账款 10,000Cr.sales revenue 10,000 贷：销售收入 10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬 50,000Cr.bank deposit 50,000 贷：银行存款 50,000 4）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金 1,180Cr.sales revenue 1,180 贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000 借：预付保险 12,000Cr.bank deposit 12,000 贷：银行存款 12,000第二讲存货1.Inventory n. 存货，库存（c.f.stock英式英语用法）常见词组inventory turnover 存货周转率 inventory control 存货控制beginning inventory初始存货 ending inventory 期末存货take a physical inventory 盘库常见的存货形式：Type of business Type of inventoryMerchandisingcompanyMerchandise inventory 商品存货Manufacturing company Raw materials 原材料Work in process（WIP）（处在生产过程中的）在制品，半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 成本，费用direct costs 直接成本 indirect costs 间接成本fixed costs 固定成本 cost accounting 成本会计v.花费e.g. The office furniture of our company costs us $5,000.unit cost 单个成本 total cost 总成本cost of sales （COS） = cost of goods sold（CGS）销货成本sales revenue 销售收入这两个词经常被放在一起做计算Lecture examples:①A company sold 15 computers for US$1000 each.某公司以1000美元一台的价格售出电脑共15台。

Sales revenue: US$1,000×15 = US$15,000[答疑编号811020101]②A company sold 15 computers costing US$800 each for total US$15,000.某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。

cost of sales: US$800×15 = US$12,000Dr.bank deposit 15,000 借：银行存款15,000 Cr.sales revenue 15,000 贷：主营业务收入15,000 Dr.cost of sales 12,000 借：主营业务成本12,000Cr.inventory--computer 12,000 贷：库存商品—电脑12,000 [答疑编号811020102]3.初始成本计量The inventory should be measured at cost. Cost includes the following:采购成本purchase（price）运费freight 存储storing cost保险费insurance 税费tax 装卸费 loading and unloading coste.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid.Dr. printer 82,300Cr. bank deposit 82,300借：固定资产—打印机82300贷：银行存款823004.发出存货的成本计量Specific identification 个别计价法unit cost × no. of unit = total costWeighted average 加权平均法[答疑编号811020103]Moving average 移动平均法[答疑编号811020104]5.期末存货的计量 ending inventoryLower of cost or market rule （LCM rule）成本与市场孰低法Cost 成本 market value （fair value）公允价值 carrying value账面成本net realizable value可变现净值＝estimated sale price估计售价－related costs and tax估计销售费用和税金* contract price合同价格 sales price销售价格存货跌价准备的计提Dr. management cost—Dr. management cost-loss on market price decline of inventories 资产减值损失Cr. reserve for market price decline of inventories 存货跌价准备Lecture example:If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200.The net realizable value for those inventory: US$1,900=$2,100-$200Dr. management cost-loss on market price decline of inventories 100 Cr. reserve for market price decline of inventories 100 [答疑编号811020105]Lecture examples：At the beginning of the year, Linda company held 1500 desk lamps costing RMB ￥50.00 each. During the year it purchased an additional 500 lamps for RMB￥55.00 each. The company sold 1800 units.You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use.By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company.[答疑编号811020106]①inventory purchaseDr：inventory 27500Cr：bank deposit 27500（500*55）②inventory sales （FIFO method will be used to calculate the CGS）cost of goods sold（CGS）=1500*50+300*55=91500ending inventory=1500*50+500*55-91500=11000Dr：bank deposit ***Cr.sales revenue ***Dr：cost of sales 91500Cr. inventory--desk lamp 91500③reserve for market price decline of inventoriesnet realizable value=200*52=10400Dr: management cost-loss on market price decline of inventorie600（11000-10400）Cr. reserve for market price decline of inventories 600第三讲固定资产授课内容和教学目标：该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。