会计英语

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4. certify v. formally declare sth. --a document ~ing sb’s birth -- He ~ied that it was his wife’s handwriting. --The accused has been ~ied (as) (to be) insane. Certified check: check that is guaranteed by the bank Certified representative Certified public accountant (US) = chartered accountant (UK)
Timetable
第一章 会计的基本框架 3 第二章 会计信息系统 3 第三章 财务报表 3 第四章 流动资产 3 第五章 长期资产 3 第六章 负债与或有事项 3 第七章 所有者权益 3 第八章 会计的其它领域—成本会计，管理会计和审计3 习题、实践操作习题演练 3 总复习 习题讲解 3 30 合计
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11. entry n. --He managed to gain ~ to an exclusive club. --At the ~ to the bridge stand two imposing pillars. --He made an ~ in his diary every night. --The entries for the year reveal the growing scale of the firm’s operations.
Chapter 1
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Chapter 1
工具书： 1、英汉大词典：上海译文出版社 2、英汉会计词汇 中国财政经济出版社 2000
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Chapter 1
I. New words: 1. Account n. statement of money paid or owed for goods or services --The accounts show a profit of $9000. Open/close an account、account payable, account receivable, On account (1) pay part of the money （2）on credit --I will give you$30 on account. --buy things on account.
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Chapter 1
一、 教学目的 通过本章的学习，使学生用英语了解会计的定义和运用， 通过本章的学习，使学生用英语了解会计的定义和运用，财务会计 的含义和目的、会计信息的质量和特征、 的含义和目的、会计信息的质量和特征、会计报表的基本要素及会 计原则的运用。 计原则的运用。 二、 知识点 会计的定义和运用：主要运用于国营企业、私营企业、 第一节 会计的定义和运用：主要运用于国营企业、私营企业、政府 和非赢利性机构 财务会计的含义和目的：包括提供信息、 第二节 财务会计的含义和目的：包括提供信息、评价未来现金流 时间等、了解企业的经济资源。 量、时间等、了解企业的经济资源。 会计信息的质量和特征：包括可靠性、相关性、可比性、 第三节 会计信息的质量和特征：包括可靠性、相关性、可比性、一 贯性、明晰性。 贯性、明晰性。 会计报表的基本要素：资产、负债、所有者权益、收入、 第四节 会计报表的基本要素：资产、负债、所有者权益、收入、费 利润等问题。 用、利润等问题。 会计等式及经济业务对会计等式的影响
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1. 2. 3. 4. 5. 6. 7. 8. 9.
Invested $20000 to open his counseling practice for cash. Bought supplies for cash, 500. Bought office furniture from R. Furniture Company on account, 4000. Received 3800 in fees earned during the month. Paid office rent for one month, 800. Paid salary for part-time help, 300. Paid 2000 to R. Furniture Company on account. A the end of the month, Smith found he used 300 worth of supplies. Withdrew 600 for personal use.
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10. consistency n. --The relationship between the two countries was of shaky ~. --There is no ~ between the movie and the book. --Your actions lack ~; you say one thing and do the other.
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Chapter 1
三、 教学要求 了解：（ ：（1）会计的定义（ ）财务会计的含义。 （一） 了解：（ ）会计的定义（2）财务会计的含义。 理解：会计原则的运用。 （二） 理解：会计原则的运用。 掌握：（ ：（1）财务报表（ 会计要素及等式 会计要素及等式。 （三） 掌握：（ ）财务报表（2会计要素及等式。 本章重点是：理解财务报表和会计要素及等式。 四、 本章重点是：理解财务报表和会计要素及等式。 难点是：从英语的角度理解会计公认的原则， 难点是：从英语的角度理解会计公认的原则，用英语表达相关 概念。 概念。
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Accountant n. person whose profession is to keep or inspect financial accounts Accountancy n. profession of an accountant Accounting n. 2. Criterion n. standard --Success in making money is not always a good ~ of success in life. --What are the criteria (how do we decide) for deciding who gets the prize?
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14. equity n. --economic ~ and social justice --~ of redemption --Once again, equities were hard hit. 15. distribution n. --the ~ of awards, mail, news. --Our ~ is bad. --the ~ of a species of plant -- the ~ of animals into species
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6. correspondence n. agree with --The outcome has little ~ with (to) the prediction. --There is a lack of ~ between his promises and his actions. ~ college, ~ column ~course, ~school column， Corresponding a. more or less the same ~ fingerprints， the ~ period last year
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5. audio— ~-cassette， audio frequency， audiology， ~ pollution, audiovisuals Audit v. ~ the account books, On her lunch hour she ~ed classes. Audit n. auditor Auditorial a. Auditorium n.
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Accounting equation: Assets = Liabilities + Owner’s Equity Exercises 1: Assume that Mr. Smith, a psychiatrist, decided to go into practice for himself. During the month of January, the following transactions took place. Tell effects on accounting equation.
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7．Dividend n. declare a ~, His long training paid ~s. ~ warrant 8．Redemption n. ~ of a mortgage, ~ of a promissory note
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9. relevance n. --What you say has no ~ to what we’re talking about. relevant a. the ~ authorities, --I don’t think his remarks are ~ to our discussion.
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参考书目： 1、吴水澎：会计学原理 沈阳辽宁人民出版社 1994 2、葛家澍：现代西方财务会计理论 厦门厦门大学出版 社 1989 3、文硕：（译）会计思想史 北京中国商业出版社 1989 4、葛家澍 余绪缨：会计学 北京高等教育出版社 2000 5、郭道扬：会计史教程 北京中国财政经济出版社 1999 6、葛家澍： 中级财务会计 北京中国人民大学出版社 1999 7、盖地：中级财务会计 经济科学出版社 1997 8、(美)罗纳德W.希尔顿著；耿建新译 管理会计：原书 第4版 北京机械工业出版社 2000
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（2） sum of money lent by a bank --The bank refused further ~s to the company. （3）payment received --Is this item a debit or a credit? ~ account，~ card, ~ note, ~-side
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12. asset n. --He has invested 5% of his ~s in gold. --Panda is a national ~. --Wit is his chief ~.
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13. liability n. --He accepted ~ for the damage done to the car. --He has no ~ in the matter, the ~ is hers. --Heavy liabilities forced the company into bankruptcy.
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3. Creditor n. person to whom money is owed --His ~s are demanding to be paid. Credit v. record an amount as being paid into sb’s bank account -- Credit $8 to a customer / an account. Credit n. （1）permission to delay payment for goods and services --No ~ is given at this shop. Payment must be in cash. --I bought it on ~. --High interest rates make ~ expensive.