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 Accounting
CHAPTER 1
Chapter 1
General 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。

It is essential to the phases of history.
会计对于各个历史阶段都是重要的。

Accountants participated in the development of
会计师参与了发展
nations, trade, finance, money and banking,
国家、贸易、金融、货币和银行业的，
and they invented double-entry bookkeeping
他们发明了复式记账簿记学
that fueled the Renaissance.
簿记学刺激了文艺复兴。

They made many Industrial Revolution investors and
他们使许多工业革命的投资人和businessmen survive the bankruptcy.
商人幸免于破产。

They play an important role in the information revolution 他们发挥重要作用在信息革命中
that is improving the global economy.
信息革命正在改善全球经济。

Definition of Accounting会计学定义
Some people often misunderstand accounting as bookkeeping, 有人常常将会计误认为簿记，
which is a process of accounting,
簿记是会计的一个流程，
the means of recording transactions and keeping records.
是记录会计事项和保持记录的手段。

Bookkeeping is the day-to-day record-keeping involved in the process of accounting.
簿记是会计流程中涉及的日常记录工作。

Bookkeeping is a small, simple but important part of accounting. 簿记是会计中一个小的、简单的但是重要的部分。

Accounting allows the creation of accurate financial reports
会计工作允许创建准确的财务报告，
that are useful
财务报告是有用的
to managers, regulators, shareholders, creditors and owners.
对于经理人、（政府）管理者、股东、债权人和所有者。

The major goal of accounting is the analysis, interpretation, and use of information.
会计工作的主要目的是信息的分析、说明和运用。

Early definitions of accounting generally focused on the traditional record-keeping functions of the accountant.
早期的会计定义通常关注会计师传统的记账职能。

The American Institute of Certified Public Accountants (AICPA) defined accounting as
美国注册会计师协会将会计定义为
"the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof."
“对具有财务特征的交易和事件，以具有意义的方式、以货币形式进行记录、分类和汇总并对结果进行解释的一种艺术。

”
The modern definition of accounting, however, is much broader. 然而，会计的现代定义更加广泛。

It is defined as "an information system that measures, processes, and communicates financial information about an identifiable economic entity".
会计被定义为对某一经济实体的财务信息进行计量、处理和传达的信息系统。

Encyclopedia defines accounting as
百科全书将会计定义为
“the process of maintaining, auditing, and processing financial information for business purposes.”
“由于商业目的而对财务信息进行维持、审计和处理的过程。

”The modern accountant, therefore,
现代会计师，所以，
is concerned not only with record-keeping
不仅关注记账
but also with a whole range of activities involving planning,
而且关注整个范围的活动涉及到计划、problem solving, evaluation, review, and auditing.
问题解决、评估、复核和审计。

Today's accountant focuses on
今天的会计师关注（聚焦于）
the ultimate needs of those who use accounting information, 终极需要那些使用会计信息的人的，
whether these users are inside or outside the business itself.
不论这些使用者是在企业本身内部还是外部。

In modern business society,
在现代企业社会，
accounting is considered as a service activity.
会计被认为是一项服务活动。

It is a link between business activities and decision makers.
它是企业活动与决策者之间的联系。

Accounting measures business activities
会计计量企业活动
by recording data about them for future use.
通过记录有关数据为将来使用。

Then, through data processing,
然后，通过数据处理
the data are stored and processed
这些数据被存储并处理（加工）
to become useful information.
成为有用的信息。

Last, the information is communicated, through reports, to 最后，这些信息被传送，通过报告，给those who can use it in making decisions.
那些在决策中能够使用这些信息的人。

The Users of Accounting Information会计信息的使用者Accounting and accounting information
会计和会计信息
are used dramatically commonly.
被非常广泛地使用。

The users of accounting information
会计信息的使用者
can be divided roughly into two groups:
可以粗略地划分为两个群体：
1. those who have a direct interest in the business
那些在企业具有直接利益的人，
including management;
包括管理层。

2. those who have indirect interest in the business.
那些在企业具有间接利益的人。

Present and Potential Investors
当前的和潜在的投资人
They are interested in the past success of the business 他们感兴趣的是企业过去的成功
and its potential earnings in the future.
和企业潜在的盈利在将来。

They are concerned about operating results of business 他们关注企业经营成果
and profit sharing policy in order to make decisions
和利润分配政策以便决策
whether to increase, or decrease the investments.
究竟增加或者减少投资。

Present and Potential Creditors
当前的和潜在的债权人
Most companies must borrow money for operating needs. 多数公司必须借款由于经营需要。

The creditors, who lend money or
债权人，他们借款给公司或者
deliver goods and services before being paid to the company, 交付货物和劳务在得到付款之前给公司，
are interested in whether the company will have the cash
感兴趣的是是否公司将有现金
to pay the interest and repay the debt at fixed time.
支付利息和偿还债务在确定时间。

Banks, finance companies, mortgage companies,
银行、金融公司、抵押公司、
securities firms, insurance firms, suppliers, and individuals
证券公司、保险公司、供货商、和个人
who lend money
借出资金的
expect to analyze a company's financial position
期望分析一家公司的财务状况
before making a loan to the company.
在放出贷款给该公司之前。

Management管理层
Management is the group in a business
管理层是企业内部一个群体
who has overall responsibility
他们具有全面责任
for operating the business and for achieving the business goals. 对于经营企业和对于事先企业目标。

In a small business, management may include the owners of the business. 在小型企业，管理层可以包括企业的所有者。

In a large business,
在大型企业，
management often consists of hired managers.
管理层常常由雇用的经理人构成。

Managers must make the right decisions
经理人必须作出正确决策
on the basis of timely and correct information.
根据及时和正确的信息。

A major function of accounting is to provide management with
会计工作的主要职能是向管理层提供
relevant and useful information, such as:
有关的和有用的信息，例如:
what was the company's net income during the past year?
公司的去年的净收入是多少？
What products are most profitable?
什么产品是最盈利的？
What is the cost of manufacturing each product?
制造每个产品的成本是多少？At this point, management is one of the most important users of accounting information.
在这个意义上，管理层是会计信息最重要的使用者之一。

Users with Indirect Financial Interest
具有间接财务利益的使用者
Tax Authorities
税务当局
Governments are financed through the collection of taxes,
政府通过收税筹集资金，
such as income taxes, social security and payroll taxes,
例如所得税，社会保障和工薪税，
and sales taxes.
以及销售税。

Each tax requires special tax returns
每一种税都需要专用的纳税申报表
and often a complex set of records as well.
以及一套复杂的记录。

Tax authorities
税务局
don't have direct financial interest in the company,
在公司里没有直接的财务利益，
but they usually analyze
但是他们通常分析
the tax status undertaken by a business to establish tax policy. 企业的纳税状况，以便确立税收政策。

Other Groups 其他群体
Those who advise investors and creditors
那些向投资人和债权人提供建议的人
have an indirect interest
拥有间接利益
in the financial performance of a business.
在企业的财务业绩中。

Included are financial analysts and advisers, brokers, lawyers, 包括在内的有财经分析家和顾问、经纪人、律师、economists, and the financial press.
经济学家、以及财经报业。

Customers and the general public are also concerned about
顾客和一般公众也关注
the operating results,
经营成果、
the effects that corporations have on inflation, environment, social problems, and the quality of life.
公司对于通货膨胀、环境、社会问题以及生活质量的影响。

Accounting Profession会计职业
Accountants design and maintain accounting systems and
会计师设计和维护会计制度
prepare financial statements and reports
编制财务报表和报告
for individuals, departments and organizations.
为个人、部门和组织。

They develop internal control systems for businesses
他们开发内部控制制度为企业
and prepare income tax return.
并编制所得税申报表。

They analyze financial data.
他们分析财务数据。

They assist in the management of financial records and
他们协助管理财务记录和
financial planning.
财务计划。

Currently, more accountants work for companies in a variety of industries than for accounting firms specially.
目前，为各行业公司工作的会计师多于专门为会计师事务所工作的会计师。

Accountants really know how business works
会计师真正知道企业运行如何
because they spend a lot of time to study the business.
因为他们花大量时间研究企业。

Most Chief Financial Officers of large corporations
多数大公司的财务总监
have a background in accounting and
具有会计学背景
they probably have the best understanding of
他们很可能有最好的理解
what drives business and profits in a company.
在公司里推动业务和产生利润的因素。

Accounting profession is sorted into public accounting,
会计职业分类为公众会计、
government accounting, management accounting
政府会计、管理会计
and internal auditing.
和内部审计。

Public Accounting公众会计
Public accountants who usually are Certified Public Accountants 公众会计师通常是注册会计师
work in their own businesses or work for accounting firms
在他们自己的企业工作或为会计师事务所工作
that provide accounting services
事务所提供会计服务
to individuals, businesses, and governments.
向个人、企业和政府。

Those services contain accounting, auditing, tax,
那些服务包括会计、审计、税收、
and consulting services.
和咨询服务。

For example,
例如，
they analyze accounting and financial records to ensure
他们分析会计和财务记录以保证
that they are accurate
这些记录是准确的
and comply with accounting procedures and relevant legislation.
并且符合会计程序和有关法律。

They set up accounting systems for clients.
他们建立会计制度（体系）为客户。

They examine a company's books
他们检查公司账簿
certifying that the accounts are true and fair.
确认账目是真实和公正的。

They provide financial services and advice
他们提供财务服务和建议
to businesses and individuals to help in areas, such as taxation, 向企业和个人以帮助在一些领域，例如税务、computerization, marketing, and business strategy.
电算化、营销、和企业战略。

Some public accountants concentrate on tax matters,
有些公众会计师集中精力于税务事项，
such as providing advice
例如提供建议
on tax advantages and disadvantages of certain decisions
就纳税的利和弊某些决策的
and preparing individual income tax returns.
和编制个人所得税申报表。

Some public accountants advise the companies
有些公众会计师建议公司
of the compensation or employee healthcare benefits.
就赔偿或雇员医疗保健福利。

Others audit clients’ financial statements and report
其他人审计客户的财务报表和报告
to ensure those financial statements and report
以保证那些财务报表和报告
are prepared and reported correctly.
是正确编制和报告的。

Some public accountants specialize in forensic accounting
有些公众会计师专业从事司法会计,
for example, investigating and interpreting securities fraud
例如，调查和解释证券诈骗
and emlezzlement, contract dispute, bankruptcy
和贪污、合同争议、破产
and money laundering by organized criminals.
和洗钱有组织的罪犯进行的。

In order to finish their work successfully, forensic accountants
为了完成他们的工作顺利地，司法会计师
must combine their knowledge of accounting and finance
必须把他们的会计和金融知识with law and investigative techniques.
与法律和调查技术相结合。

They often appear in the court as expert witnesses during trials. 他们常常出现在法庭作为专家证人在审判时。

The profession flourishes in China.
这一职业繁荣在中国。

China needs about 350 thousand of CPAs.
中国需要大约35万注册会计师。

In the future 10 years,
在未来10年中，
CPAs will be on the top of the list
注册会计师将处于排行榜前列
of the first 15 kinds of persons with ability
前15种人才
that are most needed in China.
中国最需要的。

Government Accounting政府会计
Government accountants may work for the local or state level. 政府会计师可以工作为地方或中央政府。

They keep and examine the records of government units.
他们记录和检查账目（记录）政府单位Their main tasks are to administer and formulate budgets,
他们的主要任务是监管和制定预算，
to track costs and to analyze programs.
追查成本和分析项目。

They must follow special procedures and regulations
他们必须遵循特别的程序和规章
and report to government officials.
并向政府官员汇报。

Government accountants have good opportunity
政府会计师有良好机会
to be controller or to be put in higher administrative positions.
成为审计官或担任高级管理职位。

Management Accounting管理会计
Management accountants work in companies
管理会计师在公司工作
and help the management make decisions.
帮助管理层进行决策。

They provide the management with
他们向管理层提供
advice about capital budgeting and business analysis.
建议关于资本预算和业务分析的。

Their work involves analyzing new contracts and expenses
他们的工作包括分析新的合同和费用efficiently.
高效地。

It also includes the analysis of the organizations.
他们的工作也包括分析组织。

In addition, management accountants
此为，管理会计师
create budgets and manage costs and assets.
制定预算并管理成本和资产。

They record and analyze the financial accounting information, 他们记录并分析财务会计信息，
market share, competition, and expansion opportunities
市场份额，竞争，和发展（扩张）机会
of the company.
公司的。

Management accountants must take a strategic view of organizations.
管理会计师必须具有战略性组织观点。

Now, management accountants
目前，管理会计师
often work side by side with marketing and finance
常常与营销和金融肩并肩地工作to develop new business.
以开发新的业务。

Unlike financial accounting information,
与财务会计信息不同，
which, in most cases, is made publicly available,
财务会计信息，在多数情况下，是对公众开放的，management accounting information
管理会计信息
is only used within an organization and is usually confidential. 仅仅使用于组织内部并且通常是保密的。

Internal Auditing
内部审计
Internal auditors check
内部审计师检查
accounting ledgers and financial statements within companies.
会计总分类账和财务报表在公司内部。

They also check
他们也检查
whether the company's financial records are correct.
是否公司的财务记录是正确的。

They may check waster（浪费者）or fraud
他们可以检查造成浪费的人或诈骗
and find ways to prevent financial loss.
并找到办法防止财务损失。

They also make sure the company's operations are efficient. 他们也保证公司的经营是有效率的。

The main tasks that auditors go in for are as the follows:
审计师的主要任务如下：
Take training to keep skills up to date.
进行培训以保持技能与时俱进。

Create and develop auditing systems
创建和开发审计制度
for companies or agencies.
为公司或政府机构。

Conduct research to learn auditing needs
进行研究了解审计需要
for companies or individuals.
为公司或个人。

Determine and record the value of real property.
确定并记录价值不动产的。

Analyze the financial data and records
分析财务数据和记录
to ensure that they comply with legal and financial standards. 以保证它们符合法律和财务标准。

Words and terms
单词和专业术语
accounting 会计行业、会计学
finance 财务、财政、金融
financing 金融学、融资
banking 银行业
basket 篮子
basketing 竹编工艺学
marketing 营销学
book = account book 账簿
bookkeeper 簿记员
shopkeeper 店员
goalkeeper （足球）守门员
bookkeeping 簿记学
double-entry bookkeeping 复式记账
industrial revolution 工业革命
bankruptcy 破产
economic entity 经济实体
accounting entity 会计主体
encyclopedia 百科全书
auditing 审计、稽查、审计学shareholder 股东
stockholder 股东
holder 持有人
share 股份
stock 股票
NYSE
New York Stock Exchange纽约股票交易所investment 投资
foreign investment 外资
creditor 债权人、债主
debtor 债务人
mortgage 抵押借款、按揭
income tax （个人）所得税
income 收入
tax 税收
social security 社会保障（社保）payroll tax 工薪税
tax return 纳税申报表consolidated accounts 合并账目
financial statements 财务报表
internal control system 内部控制系统
income tax return 所得税申报表
financial data 财务数据
Chief Financial Officer(CFO) 首席财务官、财务总监
auditor 审计员
contract’v.承包；
con’tract n.合同
legisla’tion 立法
taxation 征税
forenic accounting 司法会计
fraud 诈骗
contract dispute 合同质疑（争议）
controller 审计官、审计员
ledger 分类账
Notes：
1．Renaissance文艺复兴。

是14世纪至16世纪在欧洲兴起的一个思想文化运动，带来一段科学与艺术革命时期，揭开了现代欧洲历史的序幕，被认为是中古时代和近代的分界。

西方史学界曾认为它是古希腊、罗马帝国文化艺术的复兴。

2．Accounting is defined as “the art of recording，classifying，and summarizing in a significant manner and in terms of money，transactions and events which are，in part at least，of a financial character，and interpreting the results thereof"．会计是对具有财务特征的交易和事件以货币形式进行记录、分类和汇总并对结果进行解释的一种艺术。

3．It is defined as “an information system that measures, processes, and communicates financial information about an identifiable economic entity”.会计被定义为是对某一经济实体的
财务信息进行测量、处理和传达的信息系统。

4．Encyclopedia defines accounting as “the process of maintaining, auditing, and processing financial information for business purposes”.百科全书将会计定义为由于经济目的而对财务信息进行维持、审计和处理的过程。

5．Bookkeeping is the day-to-day record-keeping involved in the process of accounting.簿记是对会计信息以时间为顺序的记录。

Exercise One
The users of accounting information can be divided roughly into two groups: 会计信息的使用者可以粗略划分为两类：
those who have a direct interest in the business (D);
那些在企业拥有直接利益的人（D）；
those who have indirect interest in the business (I).
那些在企业拥有间接利益的人（I）。

Write the correct letter D or I in the brackets.
在括号内写出正确字母D或I。

( ) management 管理层
( ) creditors 债权人
( ) investors 投资人
( ) lawyers 律师
( ) brokers 经纪人
( ) tax authorities 税务机关
( ) financial press 财经媒体
Exercise Two
Write the missing words in the blanks.
写出缺少的单词在空白处。

Choose words from the text.
从课文中选择单词。

1. Accounting is as old as the of human.
2. Accountants invented bookkeeping system that fueled the Renaissance.
3. Accountants play an important role in the information revolution that is improving the economy.
4. AICPA defined accounting as "the art of , and , in a manner and in terms of , transactions and events , , of a financial character, and interpreting the results thereof."
5. The modern definition of accounting is an information system that , , and financial information about an identifiable .
6. Encyclopedia defines accounting as the process of ,
and processing financial information for business purposes.
7. In modern business society, accounting is seen as a activity. It is a link between business activities and decision makers.
Exercise Three
Match the professions in column A with the jobs in column B and
write the numbers on the line.
搭配栏目A 中的职业与栏目B中的工作，将编号写在横线上。

Column A Column B
Public Accountants a. They work for local or state government. 公众会计师 b. They check accounting ledgers and
financial statements within companies.
c. They work in companies and help the
management make decisions. Government d. They check whether the company's Accountants financial records are correct.
政府会计师 e. They provide the management with
advice about capital budgeting
and business analysis.
f. They may check waster or fraud and Management ways to prevent financial loss. Accountants
g. They analyze the expansion
管理会计师opportunities of the company.
h. They are usually Certified Public
Accountants.
i. Their main tasks are to administer and
formulate budgets, to track cost and to
analyze programs.
Internal Auditor j. They provide services to individuals,
内部审计师businesses, and governments.
k. They must follow special regulations to
report for government officials.
Exercise Four
Discuss the following questions with your partners.
1. What are the differences between accounting and bookkeeping?
2. Why are investors and creditors interested in accounting information?
Reference Answer
Chapter 1 General View of Accounting
Exercise one: D/ D/ D/ I/ I/ I/ I
Exercise two:
1. civilization
2. double-entry
3. global
4. recording, classifying, summarizing, money
5. measures, processes, communicates, economic entity
6. maintaining, auditing
7. service
Exercise three:
public accountants: h/j
government accounts: a/i/k
management accounts: c/e/g
internal auditor: b/d/f。