会计英语考试秘笈

一．定义

1.accounting 会计：Accounting is an information system that identifies ,records ,an

d communicates relevant ,reliabl

e ,and comparable information a

bout organization’s business activities that can be expressed in

monetary terms.

会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经

营活动相关的、可靠的、可比的信息。

2．public accounting 公共会计：Public accounting is the field of accounting that provide

s a variety of accounting services to clients for a fe

e.

公共会计是指为客户提供多种服务并收取服务费的会计

领域。

3. accrual basis of accounting 权责发生制：Using the accrual basis of accounting

means that revenues , expenses and othe

r changes in assets ,liabilities ,and owners’

equity are accounted for in the period in

which the economic event takes place ,not

necessarily when the cash inflows and out

flows take place.

在权责发生制下，收入、费用、资产、负债和

所有者权益的变动应记录与交易发生的时期，

而不是相关的现金流入或流出的时期。

4.assets资产：Assets are resources with future benefits that are owned or controlle

d by a company.

资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。

5.account账户：An account may be defined as a record of the increases ,decreases

，and balance in an individual item of asset ，liabilities ，and own

ers’ equity ，revenue ，or expense.

账户是指反应资产、负债、所有者权益、收入、费用的增减变动和结余情

况的会计记录。

6. balance sheet 资产负债表：The balance sheet is a financial statement which sh

ows the financial position of a business entity by s

ummarizing the assets ，liabilities ，and owners’ eq

uity at a special date.

资产负债表是用来列示公司的资产、负债和所有者权益，

反应企业的财务状况的报表

7.income statement 利润表：An income statement is a financial statement showin

g the results of operations for a business by matchi

ng revenue and related expenses for a particular ac

counting period. It shows the net income or net los

s.利润表是财务报表的一种，通过将收入和费用配比反映

一个企业一定期间的经营成果

8．Statement of retained earnings 留存收益表：The statement of retained earni

ngs reports information about

how retained earnings changes

over the reporting period.

留存收益表用来说明企业一定时

期留存收益的变动情况

9.cash flow statement 现金流量表：The cash flow statement reveals not only ope

rating cash flow of the company ，but also

enables the user to reconcile the cash flows

to net income.

现金流量表不仅可以揭示企业的经营活动的现金

流量，还可以使报表的使用者将现金流量调整为净

收益

10.related party transactions 关联方交易：When a firm engages in a transaction

where one of the parties has the abilit

y to influence the actions and policies

of the other ，the transaction is terme

d a related party transaction.

当公司所从事的交易中一方有能力影响另

一方的活动及政策时，这种交易成为关联方

交易

11. perpetual inventory system永续盘存制：

Perpetual inventory system is a system of accounting for merchandise that provides a continuous record showing the quantity and cost of all goods on hand.永续盘存制就是对库存商品进行连续性记录以反映持有商品的数量和金额的会计方法

12. periodic inventory system定期盘存制：

Periodic inventory system is a system of accounting for inventory in which inventory at the balance sheet date is determined by counting and pricing the goods on han d using a particular cost flow assumption。

定期盘存制通过在资产负债表日对存货进行盘点，并在成本流转假设的基础上来确定期末持有存货的数量和金额的方法

13.intangible assets 无形资产：