会计专业英语复习单词和句子翻译

Lession 1
Information system 信息系统
Modern business 现代企业
Financinal position 财务状况
Financial data 财务数据
Financial strength 财务实力
Financial report 财务报告
Accounting process 会计过程，会计处理方法
Financial accounting 财务会计
Decision making 决策
Managerial accounting 管理会计
Financial executives 财务经理
Performance report 业绩报告
Cost-benefit data 成本-效益数据
Cost accounting 成本会计
Tax accounting 税务会计
Budgetary accounting 预算会计
Governmental and not-for-profit accounting 政府及非营利组织会计Human resources accounting 人力资源会计
Environmental accounting 环境会计
Social accounting 社会会计
International accounting 国际会计
Tax returns 纳税申报单
Lesson 2
Financial statement (report) 财务报表（报告）
Balance sheet 平衡表，资产负债表
Income statement 收益表，损益表
Statement of cash flows 现金流量表
Owners’equity 业主权益
At a glance 一瞥
Accounting equation 会计等式，会计平衡式，会计方程式
Current asset 流动资产
Long-term asset 长期资产
Normal operating cycle 正常经营周期
Other than 除……外，处了
Marketable securities 上市证券，有价证券
Accounts receivable 应收帐款
Prepaid insurance 预付保险费
Supplies on hand 在用物料
Fixed assets 固定资产
Rather than 而不是
Plant and equipment 厂场设备
Depreciable asset 应折旧资产
Original cost 原始成本
Store fixtures 店面装置
Accumulated depreciation 累计折旧，累积折旧
Book value 账面价值
Intangible asset 无形资产
Lession3
Current liability 流动负债
Notes payable 应付票据
Accrued salaries payable 应付账款
Accured salaries payable 应计未付薪金
Income tax payable 应付所得税
Property tax payable 应付财产税
Mortgage payable 应付抵押借款
Bonds payable 应付债券，应付公司券
Sole proprietorship 独资
State corporation law 州公司法（美国）
Capital stock 股本
Retained earnings 留存收益，保留盈利
Legal restrictions 法律约束
Undistributed earnings 未分配收益，未分配盈利
Engage in 参与
Board of directors 董事会
Divedend payable 应付股利
Lesson4
Merchandising company 商业公司
Net income 净收益
Net loss 净损失
Operating results 经营成果
Cost of goods sold 销售成本，商品销售成本Operating expenses 营业费用，经营费用
Sales returns and allowances 销货退回及折让
Sales discounts 销货（售）折让
Gross sales 销货（售）总额
Net sales 销货（售）净额
Beginning inventory 期初存货
Net purchases 购货净额
Ending inventory 期末存货
Purchases returns and allowances 购货退还及折让Purchases discounts 购货折扣
Transportation in 购货运费
Transportation out 销货运费
Cost of goods available for sale 可供销售的商品成本Gross profit on sales 销货（售）毛利
Selling expenses 销货（售）费用
Administrative expenses 管理费用
Sales salaries expense 销货（售）人员薪金
Advertising expenses 广告费
Depreciation expense 折旧费
Insurance expense 保险费
Rent expense 租赁费，租金
Office salaries expense 办事人员薪金
Utilities expense 公用事业（水、电、热）费
Supplies expense 物料用品费
Interest expense 利息收益
Interest income 利息费用
Relate to 与……有关
Financial income and expense 财务收益和费用Extraordinary items 非常项目
Lession5
“two-column”account 两栏式账户
Normal balance 正常余额
Double-entry bookkeeping system 复式记账法，复式记账系统Source document 原始凭证
Check stub 支票存根
A set of 一组，一套
Records of original entry 原始记录簿
Chart of accounts 账户一览表，会计科目表
Income summary 收益汇总，损益汇总
Control account 控制账户，统驭账户，统制账户
Subsidiary ledger 辅助分类账，明细分类账
Perpetual inventory system 永续盘存制
Lession 6
Special journal 特种日记账
General journal 普通日记账
In consrast to 与此对比，与此相反
In addition to 除。

外
Sales journal 销货日记账，销售日记账
Sales on credit terms 赊销
Cash receipts journal 现金收入日记账
Invoice register 发票登记薄
Purchasess journal 购买日记账
Cash disbursements journal 现金支出日记账
Division of labbor 分工
Lession7
Pay attention to 注意
Credit term 赊账条件
Cash discount 现金折扣
Billed price 账单价格
Transportation term 运输条件
Freight prepaid 运费预付
Freight collect 货到收运费
F.O.B destination 目的地交货，到达站交货
F.O.B shipping point 发货地（站）交货
Cash on delivery 付款提货
Credit mero 贷项通知单，贷记通知单
Realty agency 房地产经纪人
Real estate 房地产
Lession8
Adjusting procedure 调整程序
Trial balance 试算平衡表
Insurance premium 保险费
Deferred credit 递延贷项
Accrued expense 应计费用，应计未付费用
In order to 为了，借以
Neither … nor …既不。

又不。

Accrued revenue 应计收入，应计未收收入
Periodic inventory system 定期盘存制
Lession9
Draw (up) 拟好，[转作]编好
Statement of owners’equity 业主权益表
Capital contribution 资本投入
Interim financinal statement 中期（年度内）财务报表Calendar year 日历年度
Fiscal year 财务年度
Closing procedure 结帐程序
Lession10
Temporary account 暂时性账户，过渡性账户
Post-closing trial balance 结算后试算表
Reversing entry 转回分录
Lession11
Money order 汇票
Bank deposit（Cash in bank ）银行存款
IOU (I owe you 的缩略) 借据
Postdated check 远期支票
NSF(not sufficient funds ) 存款不足
Internal control 内部控制
Petty cash 零用现金
Bank reconciliation 银行往来调节表
In the final analysis 归根到底，总之
Lession 12
Bank statement 银行对账单，银行结单
“advice”slip 通知单
Error correction 差错订正
List of checks 支票目录
Debit memo 借项（记）通知单
Service charge 服务费
Returned item 退回项目
Outstanding check 未兑付支票
Bring ….to light 揭露
Miscellaneous expense 杂项费用
Lession13
Voucher system 应付凭单制
Purchase order 订货单，订购单
Receiving report 收货报告，收货单
Voucher register 应付凭单登记薄
Sundry items 其他项目
In sequence 按顺序，依次
Credit standing 信用地位
In place of 代替
Lession14
Uncollectible accounts expense 坏账费用
Loss from uncollectible accounts 坏账损失
Loss from doubtful accounts 疑账损失，呆账损失
Bad debts expense 坏账费用
Direct write-off method 直接销帐法
Allowance method 备抵法
Allowance for uncollectible accounts 备底坏账
By means of 利用，依靠，通过
Aging schedule 账龄分析表
Notes to the text
Lesson one
1. Accounting is an information system necessitated by the great complexity of modern business.
会计由于现代企业的巨大复杂性而成为必要的信息系统。

2. One of most important functions of accounting is to accumulate and report financial information that shows an organization’s financial position and results of its operations.
会计的最重要职能之一是向有利益关系的使用者积累和报告有关某一组织的财务状况和经营结果的财务信息。

3. Bankers and other Creditors must consider the financial strength of a business before permitting it to borrow funds
银行及其他债权人在允许企业贷款之前，必须考察这家企业的财务实力。

4. Also, many laws require that extensive financial information be reported to the various levels of government.
同样，许多国家的法律都要求企业向各级政府报告广泛的财务信息。

Lesson two
1. Financial statements are prepared at least yearly, but it is also customary to prepare them quarterly or monthly.
财务报表至少按年度编制，但习惯上也按季或月编制。

2.This presentation allows the users to tell at a glance that total assets(e.g.,$259 000)are being financed by two sources:$79 000 by the creditors(i.e.,liabilities)and $180 000 by the owner(i.e.,ower’s equity).
这种表述使读者以看就能说出：该企业的资产（$259 000）由两方面提供财源：债权人提供了$79 000(即负债)，业主提供了$180000（即业主权益)。

3. An important aspect of this statement is that the total assets always equal the sum of liabilities and owners’ equity.
这个报表的还重要特征在于资产总额始终等于负债和业主权益的总和。

4. Current assets ate cash and other assets that will be converted into cash or used up during the normal operating cycle of the business or one year, whichever is longer.
流动资产是现金以及将在企业的正常经营周期或一年（视何者更长）内变换为现金的或耗尽的其他资产。

5. Long-term assets are relatively long-lived assets used in operating an organization and may be further classified into fixed assets, or plant and equipment, and intangible assets。

长期资产是某一组织在经营过程中长期使用的资产，可以进一步分为固定资产（或厂场设备）和无形资产。

Lesson three
1. Liabilities, or creditors’ equity, are obligations, or debts, that the firm must pay in money or services at some time in the future.
负债或债权人权益是企业在将来的某一时间必须用货币或劳务来抵偿的义务或债务。

2. The owners’ equity is referred to as the net assets of the business, which is defined as the difference between the assets and the liabilities.
业主权益只企业的净资产，净资产被定义为资产与负债间的差额。

3. State corporation laws require that corporations segregate, in their balance sheets, the capital stock (owners’ investment) and any retained earnings.
许多国家的公司法要求在其资产负债表中把股本（业主投资）和留存收益分开列示。

4. Because there are no comparable legal restrictions on sale proprietorships and partnerships, these types of business do not have to distinguish between amounts invested by owners and undistributed earnings.
由于独资企业和合伙企业没有类似的法律约束，这两类企业就无需区分业主投资和未分配收益的金额。

5. The board of directors, elected by the stockholders, must meet and “declare a dividend”before a distribution can be made to the stockholders.
在分配给股东之前，董事会（由股东选出）必须开会并“宣布股利”。

Lesson four
1 .Interest income and interest expense, for example, may be viewed as relating more to financing and investing activities than to merchandising efforts.
利息收益和利息费用就可看作更多地与理财和投资活动相关而与商品业务的关系甚少。

2. Likewise, any extraordinary item, such as catastrophic loss from an earthquake, will be shown in a
separate “Extraordinary Items” category before the final net income amount is figured.
同样地，任何非常项目，例如地震灾害损失，将在算出最终净收益的数额之前列入独立的“非常项目”
一类。

3. Operating results summarized by the income statement will be reflected in the owners’ equity on the balance sheet at the end of that period.
由收益表总括的经营成果将反映在那一期间期末资产负债表的业主权益内。

Lesson five
1. Increases in assets and expense accounts ate debit entries, while increases in liabilities, owners’ equity and revenue accounts are credit entries.
资产和费用账户的增加额都是借方记录，负债、业主权益和收入账户的增加额都是贷方记录。

2. As a means of formal recording, we shall use a set of journals, or records of original entry, in which business transactions are analyzed in terms of debits and credits and recorded in chronological order. 作为正式的记录手段，我们将使用一组日记帐，即原始记录簿，在其中，交易被分析为借项和贷项，并按时间顺序进行登记。

Lesson six
1. When special journals are used, only those transactions that do not occur often enough to warrant entry in a special journal are recorded in the general journal.
当使用特种日记帐时，只有那些发生的不够经常因而不值得使用的特种日记帐来记录的交易，才登记在普通日记帐中。

2. The more the transactions that are involved, the greater the savings in posting time.
所包含的交易越多，过账时间的节省也就越多。

Lesson seven
1. We shall list a few transactions to demonstrate how they are recorded in the several journals mentioned in Lesson Six.
我们将列举若干笔交易来说明他们是怎样记录在第六课所表述的那几种日记账中的。

2. The party who is to bear transportation costs is designated by the terms “F.O.B. destination” (seller) and “F.O.B. shipping point” (buyer).
应负担运费的一方则由术语“到达站交货”（由卖主负担）和“发运站交货”（由买主负担）表明。

Lesson eight
1. Clearly, if the income statement is to portray a realistic net income figure based upon accrual accounting, all revenues earned during the period and all expenses incurred must be shown.
显然地，如果收益表描述的是以权责发生制会计为基础的切合实际的净收益数字，那就必须列示当期赚得的所有收入和招致的所有费用。

2. The adjusting step occurs after the journals have been posted and a trial balance of ledger accounts has been taken, but before financial statements are prepared.
调整步骤发生在日记账已过帐和总分类账户的试算平衡表已编制之后，但在财务报表编制之前。

3. At the end of each accounting period, the estimated portion of the outlay that has expired during the period or that has benefited the period must be transferred from an asset account to an expense account.
在每一会计期期末，必须把某项支出中已在当期耗去或已使当期收益的那部分估计金额从某以资产账户转入某一费用账户。

4. It is necessary to make adjusting entries for such accrued expenses in order to reflect the proper cost
in the period when the benefit was received.
为了反映收益期的确切成本，对这类应计费用，必须做出调整分录。

5. Sometimes a company provides services during a period that are neither billed nor paid for by the end of the period.
有时，一家公司在当期提供的服务，到期末即未开出账单，也未得到偿付。

Lesson nine
1. In actual practice, however, many accountants find that drawing up a worksheet first facilitates the preparation of the statements.
然而，在实际工作中，许多会计人员感到，先编好一张工作底表，将便于报表的编制。

2. Then, the adjusted balances are extended into the income statement and balance sheet columns of the worksheet ;they provide the data for formal financial statements.
然后，把调整后的余额转入工作底表的收益表栏和资产负债表栏，这些余额将为正式财务报表提供了数据。

3. When interim financial statements are being prepared, usually adjustments are made only on the worksheet and will not be recorded in the journal and posted to the ledger accounts.
当编制中期（月度或季度）财务报表时，通常只是在工作底表上作调整分录，而无需把调整分录记入日记账并过入分类账户。

Lesson ten
1. In the case of a corporation, the Income Summary account will be closed to the Retained Earnings account, which is kept separately from the Capital Stock account.
就公司来说。

“收益汇总”账户将结转于“留存收益”账户，它是与“股本”账户分开设置的。

Lesson eveven
1. Notes sent to the band for collection remain classified as notes receivable until notification of collection is received from the bank.
送交银行托收的票据，在收到银行的收讫通知之前，仍应归做应收票据。

2. It is especially necessary to control the handling and recording of cash because it is so susceptible to misappropriation.
控制现金的处理和记录是特别需要的，因为现金很容易被挪用。

3. The work and responsibilities of cash handling and recording are divided in such a way that errors are readily disclosed and the possibility of irregularities is reduced.
现金的处理及记录工作和责任应按如下的方式划分，时期易于揭露差错并能减少不法行为的可能性。

4. Most business firms find it inconvenient and expensive to write checks for small expenditures.
大多数企业都认为，为小额开支签发支票是不方便和浪费的。

Lesson twelve
1. Both are reconciled to an adjusted balance, which will appear on the balance sheet and is the amount that could be withdrawn after all outstanding items have cleared.
两者将被调节为一个调整后的余额，这个余额将列示在资产负债表上，它也就是在所有的未达账项都以结算清楚后所能之用的金额。

2. The bank reconciliation is made not only to light transactions that must be recorded but also to detect errors or irregularities.
银行往来调节表的编制，不仅能发现必须入账的交易，而且能揭露差错或不法行为。

Lesson thirteen
1. The voucher is then recorded in a book of original entry called the voucher register, which replaces the purchases journal we illustrate in Lesson Seven.
凭单应登记在称为凭单登记簿中。

这本账簿代替了我们在第七课阐述的购买日记账（发票登记簿）。

2. Since all expenditures are recorded in the voucher register whether the transaction is for cash or on account, the voucher register also substitutes for part of the cash disbursements journal illustrated in Lesson Seven.
由于所有的开始都记录在应付凭证但登记簿中，而不问这笔交易是现付还是赊账，因此，应付凭单登记簿也取代了第七课阐述的现金付出日记账的一部分记录。

3. To safeguard against irregularities, the voucher should not be handled again by those who prepared it, and the underlying documents should be cancelled or perforated under the control of the disbursing officer before the voucher is returned to the accounting department.
为了防止不法行为，凭单不应再交给编制的人员处理，再把凭单送回会计部门之前，应在主管付款人员的控制下，对所对付凭证进行注销或穿孔。

4. Therefore, it is easy to determine the total unpaid(“open”)vouchers at any time by adding the items in the Voucher Payable column for which there is no entry in the date paid and check number columns.
因此，要在任何时间确定未付款（未清偿）的凭单总额并不难，只要把应付凭证单栏内那些在付款日期和支票号数两栏上午记录的项目加计起来就行了。

Lesson fourteen
1. Under this method, bad accounts are charged to expense in the period when they are discovered to be uncollectible.
在这种方法下，坏账是在发现账款无法收回的时期内记作费用。

2. Estimates of credit losses are generally based on past experience, with due consideration given to forecasts of sales activity, economic conditions and planned changes in credit policy.
赊账损失的估计数，一般是以过去的经验为基础，并适当地考虑到销售业务的预测、经济情况，以及赊账方针的计划变动等。

3. Companies may analyze their bad accounts experience with the aged balances over time and develop respective percentages of all strata that they think are likely to prove uncollectible.
公司可以分析一定时期内各级账龄余额中的坏账情况，为各个级别拟定他们认为可能成为坏账的比率。