财务会计 第一章the financial statements
够用版-财务会计方向中英对照词汇
财务会计方向中英对照词汇（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure(Reporting)principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document 日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal 现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal 普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries （3）现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对账单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check 应付凭单Vouchers payable应收账款Account receivable 应收票据Note receivable起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach账龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee 定期盘存Periodic inventory永续盘存Perpetual inventory 购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average 先进先出法First-in,first-out or FIFO后进先出法Lost-in,first-out or LIFO移动平均法Moving average 成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method 零售价格法Retail method成本率Cost ratio （5）长期投资长期投资Long-term investment长期股票投资Investment on stocks 长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date 付息日Payment date债券面值Face value,Par value 债券折价Discount on bonds债券溢价Premium on bonds 票面利率Contract interest rate,stated rate市场利率Market interest ratio,Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization（6）固定资产固定资产Plant assets or Fixed assets原值Original va lue预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreci ation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method(SL)工作量法Units-of-production method(UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method(DDB)年数总和法Sum-of-the-years-digits method(SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option(BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments（7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks,Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization（8）流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收苏益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税Value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums,coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds 可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method 实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan（10）业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital 缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock 发行在外股本Outstanding capital stock库藏股Treasury stock 普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost 成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings 股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation （11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step （12）财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept 直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities（13）财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股账面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock 营运资本Working Capital周转Turnover存货周转率Inventory turnover应收账款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio（14）合并财务报表合并财务报表Consolidated financial statements吸收合并Merger 创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase 权益法Equity method成本法Cost method。
会计英语——精选推荐
会计英语会计英语⼀、听⼒Three key (1) financial statements represent the essentials in obtaining these information. They are the (2) balance sheet, the (3) income statement and the (4) cash flow statement . Financial statements are usually prepared by the companies on the (5) accounts . And they may be (6) reviewed or (7) audited and (8) certified for the (9) accuracy by outside the client firms. All (10) public traded companies are required to (11) publish financial statements. Most other businesses supply them as well. Financial statements are truly the language of business. In this program, we will follow two (12) managers as they assess the (13) financial help of two restaurants that they candidate for the (14) potential purchase or (15) acquisition . The story we will see is an imaginary one. The lessons are very real. You will learn how to use financial data to read the tales of these two restaurants. Most important, the lessons learnt can be applied to other businesses as well.The types of course work that we would look for when we are hiring someone straight out of undergraduate would be1.__accounting_and2.___finance_, because it provides a terminology. It allows us to communicate things quickly in a terminology we understand. People who have the detail-oriented approach to understand the3._financial__statements__ from an4. _accounting_perspective_. And also understand you know, the difference between the accounting statement, which is a5._snapshot(快门)_ of what is going on now, and the financial type of6. _forecast__ that allow us to then7._project________ and think about how those financial statements are going to change going forward based on the things that the company is doing. That is the combination we are looking for, is being able to 8.___ understand the data___. But then being able to be flexible enough to look forward and think about how that data is going to change as the company9.evolves. So it is very much a combination of accounting and finance. And again, to stress the written communication and the oral communication is just vital because people have to understand your analysis before they are going to be willing to 10._invest___on it.⼆、单选题1. Which of the following service involves providing an independent report on the appropriateness of financial statements?（A）A. AuditB. TaxC. ConsultingD. Budgeting2. Which of the following is a liability account?（C）A. Prepaid InsuranceB. Intangible AssetsC. Salaries PayableD. Accumulated Depreciation3、W hich of the following is a contra asset account?（C）A、InventoryB、GoodwillC、Accumulated DepreciationD、Retained Earnings4、Which of the following belongs to the current assets?（D）a.Long-term investmentb. Plant and equipmentc. Intangible assetsd. Inventory5、W hich of the following belongs to the long-term liabilities?（C）A、Retained earningsB、Capital stockC、Dividend payableD、Bonds payable6、Financial statement does not include ( D)A、lance sheetB、come statementC、sh flow statementD、king sheet7、profit-making business operating as a separate legal entity and in which ownership is divided into shares of stock is known as a:（D）A. proprietorship.B. service business.C. partnership.D. corporation.8、2. If revenue was $45,000, expenses were $37,500, and the owner’s withdrawals were $10,000, the amount of net income or net loss would be:（B）A. $45,000 net income.B. $7,500 net income.C. $37,500 net loss.D. $2,500 net loss.9、Which of the following items represents a deferral?（A）A. Prepaid insuranceB. Wages payableC. Fees earnedD. Accumulated depreciation10、If the estimated amount of depreciation on equipment for a period is $2,000, the adjusting entry to record depreciation would be:（C）A. debit Depreciation Expense, $2,000; credit Equipment,$2,000.B. debit Equipment, $2,000; credit Depreciation Expense,$2,000.C. debit Depreciation Expense, $2,000; credit Accumulated Depreciation,$2,000.D. debit Accumulated Depreciation, $2,000; credit Depr eciation Expense, $2,000.11、Which of the following accounts would not be closed to the income summary account at the end of a period?（D）A. Depreciation ExpenseB. Wages ExpenseC. Rent ExpenseD. Accumulated Depreciation12、Which of the following is an example of an intangible asset?（D）A. PatentsB. GoodwillC. CopyrightsD. All of the above三、计算题（关于会计投资、筹资活动的现⾦流量）(2) Compute the net cash used (provided) by financing activities.Net cash provided by investing activities =81000-37000-53000=91000Net cash used by financing activities =47000-40000-85000-1000000= -78000四、填空题1、填字母（交易与相应的分类对上号）2、填数字（成本流转假设）——计算P553、排序题A. To record receipt of unearned revenue.B. To record this period’s earning of prior unearned revenue.C. To record payment of an accrued expense.D. To record receipt of an accrued revenue.E. To record an accrued expense.F. To record an accrued revenue.G. To record this period’s use of a prepaid expense.五、论述题（⼀）、chapter10(课本上96~97页)1、The factors that are directly relevant to an analysis of business performance:(1)、the size of the business(2)、the business risk(3)、the economic environment(4)、Industry trends ,effects of changes in technology2、The information that the public company provided includes:(1)、Chairman’s statement(2)、Director s’ report(3)、the balance sheet(4)、Statements of income and changes in equity(5)、Statement of cash flows(6)、Notes to the statements(7)、Auditors’ report(8)、External sources（⼆）、交易效果题（即资产、负债、所有者权益的增减问题）例：Describe the effects of each of the following business transactions on assets, liabilities and owners’equity.(1). Bought equipment on credit.(2). Paid salaries to employees.(3). Sold services for cash.答案：(1). Increase both asset and liability.(2). Decrease both asset and liability.(3). Increase both asset and owners’equity.知识点：第⼀章：1、Two objectives of financial statements（P5）会计⽬标2、Underlying Assumptions (P6)第三章：1、Financial statement consists (P19)财务报表的组成2、资产、负债、所有者的构成（P19~P20）——table 3-33、the format of balance sheet: the account form and the report (区别)例：In the report form,(报告式) the assets are listed on the left side of the page and liabilities and owner’s equity on the right side .(其中report form 应该是account form)*4、income Statement (P22-23)5、Three Categories of Cash Flows (区别)(P26)1、Investing activities2、Financing activities3、Operating activities第四章1、Accounting Equation: asset=liabilities+equity(P33)2、复式记账法（double-Entry Bookkeeping）的含义(P33)Debits must equal credits3、会计循环（Accounting Cycle）——排序题（P35）理解：过账、结账分录、试算平衡表、结账后试算平衡表的含义4、Accruals and deferrals adjustments 应计和递延项⽬的含义及能简单的区分它们5、close temporary accounts （P45）了解下期末的结算。
中级财务会计习题(英文)
Chapter 1 A. An example of a business stakeholder is the federal government.B. A corporation is a business that is legally separate and distinct from its owners.C. Accounting is a service that provides many different users with financial information to make economic decisions.D. Small ethical lapses are harmless in and of themselves.E. Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the public.F. The unit of measurement concept requires that economic data be recorded in a common unit of measurement.G. If a building is appraised for $90,000, offered for sale at $95,000, and the buyer pays $85,000 cash for it, the buyer would record the building at $90,000.H. The owner’s rights to the assets rank ahead of the creditors’ rights to the assets.I. Business transactions are economic events that directly or indirectly change an entity’s financial condition or results f rom operations.J. If net income for a proprietorship was $25,000, the owner withdrew $10,000 in cash and the owner invested $5,000 in cash, the capital of the owner increased by $20,000. K. The owner is only allowed to withdraw cash from the business.L. Receiving a bill or otherwise being notified that an amount is owed is amount is paid.M. The principal financial statements of a proprietorship are the income statement, statement of owner’s equity, and the balance sheet.N. An income statement is a summary of the revenues and expenses of a business as of a specific date.O. A low ratio of liabilities to owner’s equity indicates that a business is near bankruptcy. 1. Profit is the difference betweena. assets and liabilitiesb. the incoming cash and outgoing cashc. the assets purchased with cash contributed by the owner and the cash spent to operate the businessd. the assets received for goods and services and the amounts used to provide the goods and services2. Which of the items below is not a business organization form?a. entrepreneurshipb. proprietorshipc. partnershipd. corporation3. Which of the following is not a step in providing accounting information to stakeholders? a. design the accounting information systemb. prepare accounting surveysc. identify stakeholdersd. record economic data4. For accounting purposes, the business entity should be considered separate from its owners if the entity isa. a corporationb. a proprietorshipc. a partnershipd. all of the above5. Which of the following is not a business transaction?a. make a sales offerb. sell goods for cashc. receive cash for services to be rendered laterd. pay for supplies6. The Reynolds Company estimated that the value of its land had increased from $10,000 to $16,000 and therefore wrote up the land account to $16,000. Which accounting concept(s) was (were) violated?a. cost conceptb. objectivity conceptc. all of the aboved. none of the above7. Goods purchased on account for future use in the business, such as supplies, are called a. prepaid liabilities b. revenuesc. prepaid expensesd. liabilities8. All of the following are financial statement(s) of a proprietorship except thea. statement of retained ear ningsb. statement of owner’s equityc. income statementd. statement of cash flowsChapter 2 A. A chart of accounts is a listing of accounts that make up the journal.B. Drawings are an example of an expense.C. To determine the balance in an account, always subtract credits from debits.D. The double-entry accounting system records each transaction twice.E. The increase side of all accounts is the normal balance.F. The journal is the book of original entry.G. Journalizing transactions using the double-entry bookkeeping system will eliminate fraud. H. The process of transferring the data from the journal to the ledger accounts is posting. I. The post reference notation used in the journal is the page number.J. When a business receives a bill from the utility company, no entry should be made until the invoice is paid.K. A proof of the equality of debits and credits in the ledger at the end of an accounting period is called a balance sheet.L. Even when a trial balance is in balance, there may be errors in the individual accounts. M. Posting a part of a transaction to the wrong account will cause the trial balance totals to be unequal.N. Horizontal analysis is used to compare the financial statements of the same company for different periods. 1. A group of related accounts that comprise a complete unit is called aa. Journalb. liability2.3.4.5.6. c. ledger d. transaction Which statement(s) concerning cash is (are) true? a. cash will always have more debits than credits b. cash will never have a credit balance c.cash is increased by debiting d. all of the above Which of the following types of accounts have a normal credit balance? a. assets and liabilities b. liabilities and expenses c. revenues and liabilities d. capital and drawing Which of the following entries records the receipt of cash from patients on account? a. Accounts Payable, debit; Fees Earned, credit b. Accounts Receivable, debit; Fees Earned, credit c. Accounts Receivable, debit; Cash, credit d. Cash, debit; Accounts Receivable, credit If the two totals of a trial balance are not equal, it could be due to a. failure to record a transaction b. recording the same erroneous amount for both the debit and the credit parts of a transaction c. an error in determining the account balances, such as a balance being incorrectly computed d. recording the same transaction more than once Which of the following errors, each considered individually, would cause the trial balance totals to be unequal?a. a transaction was not postedb. a payment of $96 for insurance was posted as a debit of $46 to Prepaid Insurance and a credit of $46 to Cashc. a payment of $311 to a creditor was posted as a debit of $3,111 to Accounts Payable and a debit of $311 to Accounts Receivabled. cash received from customers on account was posted as a debit of $140 to Cash and a credit of $140 to Accounts PayableChapter 3 1. The accrual basis of accounting requires revenue be recorded when cash is received from customers.2. The matching concept requires expenses be recorded in the same period that the related revenue is recorded.3. Adjusting entries are made at the end of an accounting period to adjust accounts on the balance sheet.4. The difference between deferred revenue and accrued revenue is that accrued revenue has been recorded and needs adjusting and deferred revenue has never been recorded.5. The systematic allocation of land’s cost to expense is called depreciation.6. The difference between the balance of a fixed asset account and the balance of its related accumulated depreciation account is termed the book value of the asset.7. If the adjustment for accrued salaries at the end of the period is inadvertently omitted, both liabilities and owner’s equity will be overstated for the period.8. The financial statements are prepared from the unadjusted trial balance.9. Vertical analysis compares each item in a statement with another item in the same statement.The correct: 2,6,91. Which account would normally not require an adjusting entry?a. Wages Expenseb. Accounts Receivablec. Accumulated Depreciationd. Smith, Capital2. What is the proper adjusting entry at June 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment, $15,500, and unexpired amounts per analysis of policies, $4,500?a. debit Insurance Expense, $4,500; credit Prepaid Insurance, $4,500b. debit Insurance Expense, $15,500; credit Prepaid Insurance, $15,500c. debit Prepaid Insurance, $11,500; credit Insurance Expense, $11,500d. debit Insurance Expense, $11,000; credit Prepaid Insurance, $11,0003. Depreciation Expense and Accumulated Depreciation are classified, respectively, asa. expense, contra assetb. asset, contra liabilityc. revenue, assetd. contra asset, expense4. If there is a balance in the unearned subscriptions account after adjusting entries are made, it represents a(n)a. deferralb. accrualc. drawingd. revenue5. What is the proper adjusting entry at June 30, the end of the fiscal year, based on a prepaid insurance account balance before adjustment, $15,500, and unexpired amounts per analysis of policies, $4,500?a. debit Insurance Expense, $4,500; credit Prepaid Insurance, $4,500b. debit Insurance Expense, $15,500; credit Prepaid Insurance, $15,500c. debit Prepaid Insurance, $11,500; credit Insurance Expense, $11,500d. debit Insurance Expense, $11,000; credit Prepaid Insurance, $11,0006. Depreciation Expense and Accumulated Depreciation are classified, respectively, asa. expense, contra assetb. asset, contra liabilityc. revenue, assetd. contra asset, expense7. If there is a balance in the unearned subscriptions account after adjusting entries are made, it represents a(n)a. deferralb. accrualc. drawingd. revenueMultiple choice: d d a aChapter 41. The most important output of the accounting cycle is the financial statements.2. A net loss is shown on the work sheet in the credit columns of both the Income Statement columns and the Balance Sheet columns.3. The difference between a classified balance sheet and one that is not classified is that the classified one has subheadings.4. Since the adjustments are entered on the work sheet, it is not necessary to record them in the journal or post them to the ledger.5. The post-closing trial balance will generally have fewer accounts than the trial balance.6. Solvency is essentially the ability of an organization to pay its bills.7. Working capital is current assets plus current liabilities.ANS:T F T F T T F1. The worksheeta. is an integral part of the accounting cycleb. eliminates the need to rewrite the financial statementsc. is a working paper that is requiredd. is used to summarize account balances and adjustments for the financial statements2. Which one of the fixed asset accounts listed below will not have a related contra asset account? a. Office Equipment b. Land c. Delivery Equipment d. Building3. Which of the accounts below would be closed by making a debit to the account?a. Unearned Revenueb. Fees Earnedc. Jeff Ritter, Drawingd. Rent Expense4. Which of the following accounts ordinarily appears in the post-closing trial balance?a. Bill Smith, Drawingb. Supplies Expensec. Fees Earnedd. Unearned Rent5. A fiscal yeara. ordinarily begins on the first day of a month and ends on the last day of the following twelfth monthb. for a business is determined by the federal governmentc. always begins on January 1 and ends on December 31 of the same yeard. should end at the height of the business’s annual operating cycle6. A current ratio of 4.3 means thata. there are $4.30 in current assets available to pay each dollar of current liabilitiesb. the company cannot pay its debts as they come duec. there are $4.30 in current assets for every $4.30 in current liabilitiesd. there are $4 in current assets for every $3 in current liabilitiesANS: dbbdaaChapter 61. In a merchandise business, sales minus operating expenses equals net income.2. In a perpetual inventory system, the Merchandise Inventory account is only used to reflect the beginning inventory.3. The single-step income statement is easier to prepare, but a criticism of this format is that gross profit and income from operations are not readily available.4. Under the perpetual inventory system, when a sale is made, both the retail and cost values are recorded.5. Sales Discounts is a revenue account with a credit balance.6. Discounts taken by the buyer for early payment of an invoice are credited to Cash Discounts by the buyer.7. If the ownership of merchandise passes to the buyer when the seller delivers the merchandise for shipment, the terms are stated as FOB destination.8. If merchandise costing $2,500, terms FOB destination, 2/10, n/30, with prepaid transportation costs of $100, is paid within 10 days, the amount of the purchases discount is $50.9. The adjusting entry to record inventory shrinkage would generally include a debit to Cost of Merchandise Sold. 1. The primary difference between a periodic and perpetual inventory system is that aa. periodic system determines the inventory on hand only at the end of the accounting periodb. periodic system keeps a record showing the inventory on hand at all timesc. periodic system provides an easy means to determine inventory shrinkaged. periodic system records the cost of the sale on the date the sale is made2. A sales invoice included the following information: merchandise price, $4,000; transportation, $300; terms 1/10, n/eom, FOB shipping point. Assuming that a credit for merchandise returned of $600 is granted prior to payment, that the transportation is prepaid by the seller, and that the invoice is paid within the discount period, what is the amount of cash received by the seller? a.$3,366 b.$3,400c.$3,666d.$3,9503. The net sales to asset s ratio measures a company’sa. working capitalb. net worthc. effective use of sales to support the purchase of new assetsd. effective use of assets to generate salesThe correct: 3,4,8,9 Multiple choice: a c dChapter 74. A customer’s c heck received in settlement of an account receivable is considered cash.5. If the balance in Cash Short and Over at the end of a period is a credit, it indicates that cash shortages have exceeded cash overages for the period.6. A voucher system is an example of an internal control procedure over cash payments.7. A remittance advice is the notification accompanying the check issued to a creditor that states the specific invoice being paid.8. The amount of the "adjusted balance" appearing on the bank reconciliation as ofa given date is the amount that is shown on the balance sheet for that date.9. When the petty cash fund is replenished, the petty cash account is credited for the total of all expenditures made since the fund was last replenished.10. Cash equivalents are short -term investments that will be converted to cash within 120 days.11. The doomsday ratio is almost always less than one.ANS:T F T T T F F T1. Credit memorandums from the banka. decrease a bank custom er’s accountb. are used to show a bank service chargec. show that a company has deposited a customer’s NSF checkd. show the bank has collected a note receivable for the customer2. Journal entries based on the bank reconciliation are required in the depositor’s accounts for a. outstanding checks b. deposits in transitc. bank errorsd. book errorsANS: d dChapter 81. Receivables from company owners and officers should be disclosed separately on the balance sheet.2. Since those responsible for receivables record keeping and credit approval do not handle cash, these duties do not need to be separated to maintain good internal control.3. Of the two methods of accounting for uncollectible receivables, the allowance method provides inadvance for uncollectible receivables.4. Although Allowance for Doubtful Accounts normally has a credit balance, it may have either a debit or a credit balance before adjusting entries are recorded at the end of the accounting period.5. At the end of a period, before the accounts are adjusted, Allowance for Doubtful Accounts has a debit balance of $2,000. If the estimate of uncollectible accounts determined by aging the receivables is $30,000, the current provision to be made for uncollectible accounts expense is $30,000.6. The due date of a 60-day note dated July 10 is September 10.7. If the maker of a note fails to pay the debt on the due date, the note is said to be dishonored.8. The discounting of a note receivable creates a contingent liability that continues in effect until the due date of the note. ANS: T F T T F F T T 1. Allowance for Doubtful Accounts has a debit balance of $500 at the end of the year (before adjustment), and uncollectible accounts expense is estimated at 3% of net sales. If net sales are $600,000, the amount of the adjusting entry to record the provision for doubtful accounts is a. $18,500 b. $17,500 c. $18,000 d. none of the above 2. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the a. Uncollectible accounts expense for the year b. total of the accounts receivables written-off during the year c. total estimated uncollectible accounts as of the end of the year d. sum of all accounts that are past due. 3. What is the type of account and normal balance of Allowance for Doubtful Accounts? a. Contra asset, credit b. Asset, debit c. Asset, credit d. Contra asset, debit 4. If the direct write-off method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer’s account as uncollectible? a. Uncollectible Accounts Expense b. Accounts Receivable c. Allowance for Doubtful Accounts d. Interest Expense 5. A 90-day, 12% note for $10,000, dated May 1, is received from a customer on account. Thematurity value of the note isa. $10,000b. $10,300c. $450d. $9,550ANS: c c a b bChapter 91. 2. 3. 4. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory. Purchased goods in transit, shipped FOB destination, should be excluded from ending inventory. Unsold consigned merchandise should be included in the consignee’s inventory. Of the three widely used inventory costing methods (FIFO, LIFO, and average), the LIFO method of costing inventory is based on the assumption that costs are charged against revenues in the reverse order in which they were incurred.During inflationary periods, the use of the FIFO method of costing inventory will yield an inventory amount for the balance sheet approximating the current replacement cost.When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.The use of the lower-of-cost-or-market method of inventory valuation increases net income for the period in which the inventory replacement price declined. Generally, the lower the number of days’ sales in inventory, the better.ANS: F F F T T F F TTaking a physical count of inventorya. is not necessary when a periodic inventory system is usedb. is a detective controlc. has no internal control relevanced. is not necessary when a perpetual inventory system is usedMerchandise inventory at the end of the year was inadvertently overstated. Which of the following statements correctly states the effect of the error on net income, assets, and owner’s equity?a. net income is overstated, assets are overstated, owner’s equity is understatedb. net income is overstated, assets are overstated, ow ner’s equity is overstatedc. net income is understated, assets are understated, owner’s equity is understatedd. net income is understated, assets are understated, owner’s equity is overstated Inventory costing methods place primary emphasis on assumptions abouta. flow of goodsb. flow of costsc. flow of goods or costs depending on the methodd. flow of valuesIf merchandise inventory is being valued at cost and the purchase price is steadily falling, which method of costing will yield the largest net income?a. average costb. LIFO 5. 6. 7. 8. 1. 2. 3. 4.c. FIFOd. weighted average 5. On the basis of the following data, what is the estimated cost of the merchandise inventory on October 31 by the retail method? Oct. 1 Merchandise Inventory $225,000 $324,500 Oct. 1-31 Purchases (net) 335,000 475,500 Oct. 1-31 Sales (net) 700,000 a. $372,000 b. $140,000 c. $100,000 d. $ 70,000 6. If the estimated rate of gross profit is 40%, what is the estimated cost of the merchandise inventory on June 30, based on the following data? June 1 Merchandise inventory $ 75,000 June 1-30 Purchases (net) 150,000 June 1-30 Sales (net) 135,000 a. $144,000 b. $140,000 c. $ 81,000 d. $ 54,500 7. Too much inventory on handa. reduces solvencyb. increases the cost to safeguard the assetsc. increases the losses due to price declinesd. all of the aboveANS: b b b b d a dChapter 10 1. The acquisition costs of property, plant, and equipment should include all normal, reasonable and necessary costs to get the asset in place and ready for use.2. Land acquired as a speculation is reported under Investments on the balance sheet.3. Standby equipment held for use in the event of a breakdown of regular equipment is reported as property, plant, and equipment on the balance sheet.4. As a company depreciates a piece of equipment, it cash flow goes up.5. All property, plant, and equipment assets are depreciated over time.6. The declining-balance method is an accelerated depreciation method.7. The cost of replacing an engine in a truck is an example of ordinary maintenance.8. The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.9. A gain can be realized when a fixed asset is discarded.10. When exchanging equipment, if the trade-in allowance is greater than the book value a loss results.11. The cost of a patent with a remaining legal life of 10 years and an estimated useful life of 7 years is amortized over 10 years.12. The method used to calculate the depletion of a natural resource is the straight line method.13. The higher the ratio of fixed assets to long-term liabilities the greater the margin of safety.ANS: T T T F F T F F F F F F T1. Factors contributing to a decline in the usefulness of a fixed asset may be divided into the following two categoriesa. salvage and functionalb. physical and functionalc. residual and salvaged. functional and residual2. Accumulated Depreciationa. is used to show the amount of cost expiration of intangiblesb. is the same as Depreciation Expensec. is a contra asset accountd. is used to show the amount of cost expiration of natural resources3. Equipment with a cost of $80,000, an estimated residual value of $5,000, and an estimated life of 15 years was depreciated by the straight-line method for 5 years. Due to obsolescence, it was determined that the useful life should be shortened by 5 years and the residual value changed to zero. The depreciation expense for the current and future years isa. $5,500b. $11,000c. $10,000d. $5,0004. A fixed asset with a cost of $42,000 and accumulated depreciation of $38,500 is traded for a similar asset priced at $60,000. Assuming a trade-in allowance of $5,000, the cost basis of the new asset isa. $58,000b. $58,500c. $60,000d. $61,5005. A machine with a cost of $65,000 has an estimated residual value of $5,000 and an estimated life of 4 years or 18,000 hours. What is the amount of depreciation for the second full year, using the declining-balance method at double the straight-line rate?a. $15,000b. $30,000c. $16,250d. $32,500ANS: b c b b cChapter 11 1. For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.2. For an interest bearing note payable, the amount borrowed is equal to the face value of the note.3. The proceeds of a discounted note are equal to the face value of the note.4. Obligations that depend on past events and that are based on future transactions are contingent liabilities.5. The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.6. Generally, all deductions made from an employee’s gross pay are required by law.7. FICA tax is a payroll tax that is paid only by employers.8. The higher the quick ratio, the more liquid a company is.ANS: T T F F F F F T1. On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. Assume that the fiscal year of Acme Co. ends June 30. What is the amount of interest expense recognized by Acme in the current fiscal year?a. $293.33b. $400.00c. $391.11d. $1,600.002. Proceeds of $48,750 were received from discounting a $50,000, 90-day note at a bank. The discount rate used by the bank in computing the proceeds wasa. 6.25%b. 10.00%c. 10.26%d. 9.75%3. Pilgrim Company sells merchandise with a one year warranty. In 2005, sales consisted of 1,500 units. It is estimated that warranty repairs will average $10 per unit sold, and 30% of the repairs will be made in 2005 and 70% in 2006. In the 2005 income statement, Pilgrim should show warranty expense ofa. $4,500b. $10,500c. $15,000d. $0ANS: a b cChapter 12 1. A corporation is a separate entity for accounting purposes but not for legal purposes.2. Double taxation is a disadvantage of a corporation because the same party has to pay taxes twice on the income.3. The two main sources of stockholders’ equity are investments contributed by stockholders and net income retained in the business.4. The balance in retained earnings should be interpreted as representing surplus cash left over for dividends.5. Preferred stock with a preferential right to dividends in arrears is referred to asparticipating preferred.6. If 50,000 shares are authorized, 37,000 shares are issued, and 2,000 shares are reacquired, the number of outstanding shares is 39,000.7. When a corporation issues stock at a premium, it reports the premium as an other income item on the income statement.8. If 100 shares of treasury stock were purchased for $50 per share and then sold at $60 per share, $1,000 of income is reported in the income statement.9. Since a stock split changes information of a business, this transaction needs to be recorded.10. If 20,000 shares are authorized, 14,000 shares are issued, and 500 shares are held as treasury stock, a cash dividend of $1 per share would amount to $14,000.11. The declaration and issuance of a stock dividend does not affect the total amount of a corporation’s assets, liabilities, or stockholders’ equity.12. The dividend yield indicates the rate of return to stockholders in terms of cash dividend distributions.ANS: F F T F F F F F F F T T1. The outstanding stock is composed of 10,000 shares of $100 par, cumulative preferred $8 stock, and 50,000 shares of no-par common stock. Preferred dividends have been paid every year except for the preceding year and the current year. If $380,000 is to be distributed as a dividend for the current year, what total amount will be distributed to the common stockholders? a. $380,000b. $220,000c. $80,000d. $160,0002. A corporation issues 2,000 shares of common stock for $ 32,000. The stock has a stated value of $10 per share. The journal entry to record the stock issuance would include a credit to Common Stock fora. $20,000b. $32,000c. $12,000d. $2,0003. When common stock is issued in exchange for a noncash asset, the transaction should be recorded ata. the par value of the stock issuedb. the fair market value of the stockc. the fair market value of the asset acquiredd. the fair market value of the asset acquired or the fair market value of the stock, whichever canbe determined more objectively.4. Treasury stock that had been purchased for $5,400 last month was reissued this month for $7,500. The journal entry to record the reissuance would include a credit。
会计学企业决策的基础财务会计分册英文版第十七版教学设计 (3)
Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition - Teaching Design IntroductionFinancial accounting is the process of recording, classifying, and summarizing financial transactions to provide information that is useful in making economic decisions. Financial statements are the primary output of financial accounting and are used by various stakeholders to make decisions. Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition, is a textbook designed to help students understand the principles of financial accounting.This teaching design will focus on the key themes of the textbook and provide guidance on how to teach the material effectively. The design is suitable for instructors who teach financial accounting as a course at the undergraduate or graduate level.Key ThemesThe textbook covers a broad range of topics related to financial accounting. Some of the key themes that run through the book include: Financial StatementsThe primary objective of financial accounting is to provide information that is useful in making economic decisions. The financial statements are the primary output of financial accounting. They include the income statement, balance sheet, and cash flow statement. The income statement shows the amount of revenue, expenses, and net income or lossfor a specified period. The balance sheet shows the assets, liabilities, and equity at a particular point in time. The cash flow statement shows the inflow and outflow of cash for a specified period.Accounting CycleThe accounting cycle is the process of recording, classifying, and summarizing financial transactions to produce financial statements. The steps in the accounting cycle include analyzing transactions, recording journal entries, posting to the ledger, preparing a trial balance, adjusting entries, preparing an adjusted trial balance, preparing financial statements, and closing the books.Financial AnalysisFinancial analysis is the process of using financial information to make economic decisions. Techniques used in financial analysis include ratio analysis, trend analysis, and vertical and horizontal analysis. Financial analysis is used by various stakeholders, including investors, creditors, and management, to make decisions.Teaching DesignThe following section provides guidance on how to teach the material in Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition.Learning ObjectivesBefore teaching each chapter, instructors should set clear learning objectives for their students. The learning objectives should be specific, measurable, achievable, relevant, and time-bound. By settingclear learning objectives, instructors can ensure that students understand what they need to accompli sh and track students’ progress effectively.Active LearningActive learning strategies such as group discussion, case studies, and problem-solving exercises should be incorporated into the teaching approach. Active learning helps students understand the material and apply the concepts they have learned.Real-World ExamplesInstructors should use real-world examples to help students understand how financial accounting is used in practice. Real-world examples can be drawn from various industries and sectors.TechnologyTechnology should be incorporated into the teaching approach. For instance, instructors can use online tools to reinforce the material covered in lectures. Technology can also be used to track students’ progress and provide instant feedback.AssessmentInstructors should use multiple assessment techniques to evaluate students’ understanding of the material. These can include quizzes, exams, assignments, and case studies. By using multiple assessment techniques, instructors can determine whether students have understood the material and identify areas where further instruction is required.ConclusionAccounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition, is an essential textbook for students who wish to understand the principles of financial accounting. The teaching design outlined in this document provides guidance on how to teach the material effectively. By setting clear learning objectives, using active learning strategies, incorporating real-world examples, leveraging technology, and employing multiple assessment techniques, instructors can ensure that their students have a solid understanding of financial accounting.。
英文财务会计知识点
英文财务会计知识点财务会计是一门重要的学科，它涵盖了许多基本概念和技巧。
掌握可以帮助我们更好地理解和运用财务信息。
在本篇文章中，将就一些关键的进行讨论。
1. Financial Statements（财务报表）财务报表是公司向利益相关者提供的重要财务信息。
常见的财务报表包括资产负债表（balance sheet）、利润表（income statement）、现金流量表（cash flow statement）和股东权益变动表（statement of stockholders' equity）。
这些财务报表通常以规定的格式和标准化的方式来呈现。
2. Assets（资产）资产是指公司拥有并具有经济价值的资源。
根据其可转化性和持有期限，资产分为流动资产（current assets）和非流动资产（non-current assets）。
流动资产包括现金、应收账款、存货等，而非流动资产包括长期投资、固定资产等。
3. Liabilities（负债）负债是公司由于过去的交易或事件而形成的具有经济利益承担义务的现时义务。
负债通常分为流动负债（current liabilities）和非流动负债（non-current liabilities）。
流动负债包括应付账款、短期借款等，而非流动负债包括长期借款、长期应付款等。
4. Equity（股东权益）股东权益是指企业所有者对于企业的权益。
它由股本（share capital）和留存收益（retained earnings）组成。
股本指股东投入的资本，而留存收益指企业从过去盈利中留下的部分。
5. Revenue（收入）收入是企业在正常经营活动中获得的经济利益的流入。
收入通常由销售、提供服务、出租资产等活动产生。
在财务报表上，收入会记录在利润表中。
6. Expenses（费用）费用是企业为了开展正常经营活动而发生的支出。
费用包括销售费用、行政费用、财务费用等。
Accounting《会计学：教程与案例》财务会计答案解析 第一章
《会计学：教程与案例》财务会计答案第一章案例一：Case 1-1: Ribbons an’ Bows, Inc.Note: This case is unchanged from the Twelfth Edition.注：本案与第十二版持平。
Approach方法This is an introductory case and it should be taught as an introductory case. There will be plenty of time in the course for the students to learn the correct form of financial statements and details of accounting standards. In short, the instructor should be prepared to allow a variety of formats for the financial statements and tolerate some “not quite correct” accounting.这是一个介绍性案例，应该作为一个介绍性案例来教授。
课程中有足够的时间让学生学习财务报表的正确格式和会计准则的细节。
简言之，教师应准备好允许各种财务报表格式，并容忍一些“不太正确”的会计。
The instructor may want to have students discuss Carmen’s March 31 statement, but the bulk of the class should focus on the three case questions. Any discussion of the March 31 statement should deal with the nature of the various accounts (i.e. prepaid rent is rent paid in advance of using the property and it is an asset because it has future economic benefits for the company, etc), rather than the format of the statement. It is better to leave the beginning of the course’s instruction in financial statement formats to the assigned case question discussions.讲师可能希望学生讨论卡门3月31日的声明，但大部分的课应该集中在三个问题上。
财务会计翻译专业术语
这是每章后面的词汇表，请各章译者按此词汇统一翻译专业术语。
有些词汇可能有多于一个常见的译文，请按照第一个译文翻译。
第一章p25Accounting会计Annualreport年度报告Assets资产Auditor’sreport审计报告Balancesheet资产负债表Basicaccountingequation基本会计等式CertifiedPublicAccountant(CPA)注册会计师Commonstock普通股Comparativestatements比较报表Corporation股份公司Dividends股利Expenses费用Incomestatement收益表，利润表Liabilities负债Managementdiscussionandanalysis(MD&A)管理层讨论和分析Netincome净收益Netloss净损失Notestothefinancialstatements财务报表附注Partnership合伙企业Retainedearnings留存收益Retainedearningsstatement留存收益表Revenue收入Sarbanes-OxleyAct萨班斯－奥克斯利法案Soleproprietorship独资企业Statementofcashflows现金流量表Stockholders’equity股东权益第二章p74Classifiedbalancesheet分类资产负债表Comparability可比性Conservatism稳健性Consistency一致性，一贯性Costprinciple成本原则Currentassets流动资产Currentliabilities流动负债Currentratio流动比率Debttototalassetsratio资产负债率，负债比率Earningspershare(EPS)每股收益Economicentityassumption经济主体假设，会计主体假设FinancialAccountingStandardsBoard(FASB)财务会计准则委员会Freecashflow自由现金流量Fulldisclosureprinciple充分披露原则GenerallyAcceptedAccountingPrinciples(GAAP)公认会计原则Goingconcernassumption持续经营假设Intangibleassets无形资产InternationalAccountingStandardsBoard(IASB)国际会计准则理事会Liquidity流动性，变现能力Liquidityratios流动性比率Long-terminvestments长期投资Long-termliabilities(Long-termdebt)长期负债Materiality重要性Monetaryunitassumption货币单位假设Operatingcycle营业周期Profitabilityratios获利能力比率Property,plant,andequipment地产、厂场与设备PublicCompanyAccountingOversightBoard(PCAOB)上市公司会计监管委员会Ratio比率Ratioanalysis比率分析Relevance相关性Reliability可靠性SecuritiesandExchangeCommission(SEC)证券交易委员会Solvency偿债能力Solvencyratios偿债能力比率Statementofstockholders’equity股东权益表Timeperiodassumption会计分期假设Workingcapital营运资本第三章p133Account账户Accountinginformationsystem会计信息系统Accountingtransactions会计业务Chartsofaccounts账户一览表Credit贷方Debit借方Double-entrysystem复式记账法Generaljournal普通日记账Generalledger总分类账Journal日记账Journalizing编制分录Ledger分类账Posting过账TaccountT形账户Trialbalance试算表，试算平衡表第四章p195Accrual-basisaccounting权责发生制会计，应计制会计Accruedexpenses应计费用Accruedrevenues应计收入Adjustedtrialbalance调整后试算表Adjustingentries调整分录Bookvalue账面价值Cash-basisaccounting收付实现制会计，现金制会计Closingentries结账分录Contraassetaccount对销资产账户Depreciation折旧Earningsmanagement盈余管理Fiscalyear会计年度IncomeSummary收益汇总MatchingPrinciple配比原则Permanentaccounts永久性账户Post-closingtrialbalance结账后试算表Prepaidexpenses(Prepayments)预付费用（预付款项）Qualityofearnings收益质量Revenuerecognitionprinciple收入确认原则Reversingentry转回分录Temporaryaccounts临时性账户Timeperiodassumption会计分期假设Unearnedrevenues未获收入Usefullife使用年限Worksheet工作底稿第五章p249Contrarevenueaccount对销收入账户Costofgoodssold销售成本Grossprofit毛利Grossprofitrate毛利率Netsales销售净额Periodicinventorysystem定期盘存制Perpetualinventorysystem永续盘存制Profitmarginratio净利润率Purchaseallowance购货折让Purchasediscount购货折扣Purchaseinvoice购货发票Purchasereturn购货退回Qualityofearningsratio收益质量比率Salesdiscount销售折扣Salesinvoice销售发票Salesreturnsandallowances销售退回和折让Salesrevenue销售收入第六章p301Average-costmethod平均成本法Consignedgoods寄销品Currentreplacementcost现行重置成本Daysininventory存货周转天数Finishedgoodsinventory产成品存货First-in,first-out(FIFO)method先进先出法FOBdestination到达地交货FOBshippingpoint起运地交货Inventoryturnoverratio存货周转率Just-in-time(JIT)inventory适时存货制Last-in,first-out(LIFO)method后进先出法LIFOreserve后进先出法储备Lower-of-cost-or-market(LCM)成本与市价孰低Rawmaterials原材料Specificidentificationmethod个别认定法，具体辨认法Weightedaverageunitcost加权平均单位成本Workinprocess在产品第七章pBankreconciliation银行存款余额调节表Bankstatement银行对账单Bonding忠诚保险契约Cash现金Cashbudget现金预算Cashequivalents现金等价物Depositsintransit在途存款Electronicfundstransfer,EFT电子资金转账Fraud舞弊Fraudtriangle舞弊三角Internalauditors内部审计员Internalcontrol内部控制NSFcheck存款不足支票Outstandingchecks未兑现支票Pettycashfund零用现金Restrictedcash限制性现金Sarbanes-OxleyActof2002,SOX2002年萨班斯－奥克斯利法案Treasurer出纳Voucher付款凭单Vouchersystem付款凭单制度第八章p410Accountsreceivable应收账款Agingtheaccountsreceivable应收账款账龄分析Allowancemethod备抵法Averagecollectionperiod平均收账期Baddebtsexpense坏账费用Cash(net)realizablevalue可变现价值（净值）Concentrationofcreditrisk信用风险集中Directwrite-offmethod直接注销法Dishonorednote拒付票据Factor代理融通公司Maker出票人Notesreceivable应收票据Payee收款人Percentageofreceivablebasis应收账款百分比Promissorynote本票，期票Receivables应收款项Receivablesturnoverratio应收账款周转率Tradereceivables商业应收款第九章p463Accelerated-depreciationmethod加速折旧法Additionsandimprovements扩建和改良Amortization摊销Assetturnoverratio资产周转率Capitalexpenditures资本支出Capitallease资本租赁Cashequivalentprice现金等价物价格Copyright版权Declining-balancemethod余额递减法Depreciablecost应折旧成本Depreciation折旧Franchise专营权Goodwill商誉Impairment减值Intangibleassets无形资产Lessee承租人Lessor出租人Licenses特许权Operatinglease经营租赁Ordinaryrepairs日常修理Patent专利权Plantassets厂场资产，固定资产Researchanddevelopmentcosts研究与开发成本Returnonassetsratio资产报酬率Revenueexpenditures收益支出Straight-linemethod直线法Trademark(tradename)商标权Units-of-activitymethod产量法第十章p521Bondcertificate债券证书Bonds债券Callablebonds可赎回债券Capitallease资本租赁Contingencies或有事项Contractual(stated)interestrate约定（设定）利率Convertiblebonds可转换债券Currentliability流动负债Discount(onabond)债券折价Effective-interestmethodofamortization实际利息摊销法Effective-interestrate实际利率Facevalue面值Long-termliabilities长期负债Marketinterestrate市场利率Maturitydate到期日Mortgagenotepayable应付抵押票据Notespayable应付票据Off-balance-sheetfinancing表外融资Operatinglease经营租赁Premium(onabond)债券溢价Presentvalue现值Securedbonds有担保债券Straight-linemethodofamortization直线摊销法Timevalueofmoney货币时间价值Timesinterestearnedratio利息保障倍数Unsecuredbonds无担保债券，信用债券第十一章p579Authorizedstock核定股份Cashdividend现金股利Charter公司章程Corporation公司Cumulativedividend累积股利Declarationdate股利宣告日Deficit亏绌Dividend股利Dividendsinarrears积欠股利Legalcapital法定资本No-parvaluestock无面值股票Outstandingstock发行在外股票Paid-incapital实收资本Parvaluestock有面值股票Paymentdate股利支付日Payoutratio股利分派率Preferredstock优先股Privatelyheldcorporation私人持股公司Publiclyheldcorporation公众持股公司Recorddate股利登记日Retainedearnings留存收益Retainedearningsrestrictions受限制留存收益Returnoncommonstockholders’equityratio普通股股东权益报酬率Statedvalue设定价值Stockdividend股票股利Stocksplit股票分割Treasurystock库存股票第十二章p633Cashdebtcoverageratio负债保障倍数Currentcashdebtcoverageratio流动负债保障倍数Directmethod直接法Financingactivities筹资活动Freecashflow自由现金流量Indirectmethod间接法Investingactivities投资活动Operatingactivities经营活动Productlifecycle产品寿命周期Statementofcashflow现金流量表第十三章pAssetturnoverratio资产周转率Available-for-salesecurities可出售证券Averagecollectionperiod平均收账期Cashdebtcoverageratio负债保障倍数Changeinaccountingprinciple会计原则变更Comprehensiveincome综合收益，全面收益Currentcashdebtcoverageratio流动负债保障倍数Currentratio流动比率Daysininventory存货周转天数Debttototalassetsratio资产负债率，负债比率Discontinuedoperations终止经营Earningspershare每股收益Extraordinaryitems非常项目Freecashflow自由现金流量Grossprofitrate毛利率Horizontalanalysis横向分析Inventoryturnoverratio存货周转率Leveraging杠杆作用Liquidityratios流动性比率Payoutratio股利分派率Price-earnings(P-E)ratio市盈率Proformaincome预计收益Profitmarginratio净利润率Profitabilityratios获利能力比率Qualityofearnings收益质量Receivablesturnoverratio应收账款周转率Returnonassetsratio资产报酬率Returnoncommonstockholders’equityratio普通股股东权益报酬率Solvencyratios偿债能力比率Sustainableincome持续经营收益Timesinterestearnedratio利息保障倍数Tradingontheequity举债经营Tradingsecurities交易性证券Verticalanalysis纵向分析。
第一章 财务报表编制与分析概述
（三）经理人员
经理人员是指被所有者聘用的、对公司资 产和负债进行管理的个人组成的团体，有 时称之为“管理当局”。 经理人员关心公司的财务状况、盈利能力 和持续发展的能力。经理人员可以获取外 部使用人无法得到的内部信息。他们分析 报表的主要目的是改善报表。
（四）政府机构有关人士
政府机构也是公司财务报表的使用人，包 括税务部门、国有企业的管理部门、证券 管理机构、会计监管机构和社会保障部门 等。举例如：证监会，保监会，银监会， 电监会，国资委等等。他们使用财务报表 是为了履行自己的监督管理职责。
二、财务报表的种类 (the kinds of financial statements)
（一）资产负债表 （二）利润表 （三）现金流量表 （四）所有者权益变动表
（一）资产负债表 资产负债表是反映企业在某一特定日期的财务状况的会计报表。企业编制资产负 债表的目的是通过如实反映企业的资产、负债和所有者权益金额及其结构情况。从 而有助于使用者评价企业资产的质量以及短期偿债能力、长期偿债能力、利润分配 能力等。见表1-1 （二）利润表 利润表是反映企业在一定会计期间的经营成果的会计报表。企业编制利润表的目 的是通过如实反映企业实现的收入、发生的费用以及应当计入当期利润的利得和损 失等金额及其结构情况，从而有助于使用者分析评价企业的盈利能力及其构成与质 量。见表1-2 （三）现金流量表 现金流量表是反映企业在一定会计期间的现金和现金等价物流入和流出的会计 报表。企业编制现金流量表的目的是通过如实反映企业各项活动的现金流入、流出 情况，从而有助于使用者评价企业的现金流和资金周转情况。见表1-3 （四）所有者权益变动表 所有者权益变动表是反映构成所有者权益的个组成部分当期的增减变动情况的报 表。所有者权益变动表应当全面反映一定时期所有者权益变动的情况，不仅包括所 有者权益总量的增减变动，还包括所有者权益增减变动的重要结构性信息，特别是 要反映直接计入所有者权益的利得和损失，让报表使用者准确理解所有者权益增减 变动的根源。见表1-4
财务会计英语
财务会计英语1. Introduction财务会计是负责记录、分类和报告企业财务交易和业务活动的一种会计方法。
作为财务会计从业人员，在进行国际商务交流时，熟练掌握财务会计英语是非常重要的。
本文将介绍一些常用的财务会计英语词汇和短语，帮助读者提高财务会计英语表达能力。
2. Financial Statements2.1 Balance SheetBalance Sheet（资产负债表）是财务会计中用于反映公司资产、负债和股东权益的重要报表。
以下是一些和资产负债表相关的英语词汇：•Assets（资产）•Liabilities（负债）•Shareholders’ Equity（股东权益）•Current Assets（流动资产）•Non-current Assets（非流动资产）•Current Liabilities（流动负债）•Non-current Liabilities（非流动负债）•Retained Earnings（留存收益）2.2 Income StatementIncome Statement（损益表）是财务会计中用于反映公司收入、费用和净利润的报表。
以下是一些和损益表相关的英语词汇：•Revenue（收入）•Sales（销售额）•Expenses（费用）•Gross Profit（毛利润）•Operating Income（营业利润）•Net Income（净利润）2.3 Cash Flow StatementCash Flow Statement（现金流量表）是财务会计中用于反映公司现金流动状况的报表。
以下是一些和现金流量表相关的英语词汇：•Operating Activities（经营活动）•Investing Activities（投资活动）•Financing Activities（筹资活动）•Net Cash Flow（净现金流量）3. Financial Ratios财务比率是评估公司财务状况和经营绩效的重要指标。
中级财务会计基本术语中英文对照
中级财务会计专业术语中英对照第一章、会计，商业语言会计信息Accounting Information财务报告Financial Report财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting税务会计Tax Accounting注册会计师Certified Public Accountant会计职业Accounting Profession职业道德Professional Ethics会计规范Accounting Regulation会计准则Accounting Standards会计国际化Internationalization of Accounting会计的国际协调International Harmonization of Accounting 国际会计准则International Accounting Standards第二章、资产负债表与所有者权益变动表资产Asset负债Liability所有者权益Equity资产负债表Balance Sheet主体理论Entity Theory业主权利轮Proprietorship Theory第三章、利润表利润表Income Statement持续经营理论Income from Continuing Operations单步式Single-Step Form总括收益观All-Inclusive Income Perspective多步式Multiple-Step Form收入费用观Income-Expense View当期经营业绩观Current Income Perspective会计政策Accounting Policy会计估计Accounting Estimate第四章、收入与货币性资产收入Revenue售时确认Revenue Recognition确认Recognition售后确认Revenue Recognition after Sale现金Cash In Hands售前确认Pre-Sale Revenue Recognition银行存款Cash in Bank银行存款余额调节表Statement of Bank Reconciliation赊销Sales on Accounts商业折扣Trade Discount现金折扣Cash Discount销售退回与折让Sales Returns and Allowances应收票据Notes Receivable应收账款Accounts Receivable坏账Bad Debt坏账准备Allowance for Doubtful Accounts坏账费用Bad Notes Expense现金等价物Cash Equivalents备抵法Allowance Method直接核销法Specific Write-off Method预付账款Repaid Payment账龄法Aging of Accounts Receivable应收票据贴现Bank Discounting销售百分比法Percentage of Sales Method应收账款百分比法Percentage of Accounts Receivable Method第五章、销售成本与存货存货Inventory销售成本Costs of Goods Sold定期盘存制Periodic Inventory System永续盘存制Perpetual Inventory System个别计价法Specific Identification先进先出法First-in First-out Method ,FIFO后进先出法Last-in First-out Method ,LIFO加权平均法Weight Average Method可变现净值Net Realizable Value移动平均法Moving Weight Average Method稳健性原则Conservatism Principle一致性原则Consistency Principle成本与市价孰低法Lower-of-Cost-or-Market Method ,LCM第六章、长期资产及摊销长期资产Long-Term Asset摊销Amortization资本性支出Capital Expenditure收益性支出income Expenditure固定资产Fixed Assets累计折旧Accumulated Depreciation直线法Straight Line Method加速折旧法Acceleration Depreciation Method双倍余额递减法Double Declining-Balance Depreciation Method 年数总和法Sum-of-The-Years-Digits Method无形资产Intangible Assets研究开发成本Research &Development Costs商誉Goodwill自创商誉Internally Developed Goodwill外购商誉Purchased Goodwill立即注销法Immediate Write-off Method永久保留法Non-Amortization Method系统摊销法Systematical Amortization Method 递耗资产Wasting Assets折耗Depletion递延资产Deferred Assets or Deferred Charges 第七章、长期投资于企业合并投资investment短期投资short-term investment长期投资long-term investment股票投资stock investment债券投资bond investment直线法straight-line method实际利率法effective rate method成本法cost method权益法equity method可转换债券convertible bond企业合并business combination吸收合并merger创立合并consolidation控股合并acquisition of majority interest横向合并horizontal integration纵向合并vertical integration混合合并conglomeration合并财务报表consolidated financial statements购买法purchase method权益结合法pooling of interest method母公司parent company子公司subsidiary company第八章、资本来源：负债负债liabilities流动负债current liabilities长期负债long-term liabilities短期借款short-term bank loans应付票据notes payable带息票据Interest-bearing notes应付账款accounts payable不带息票据noninterest-bearing notes应付工资wages payable增值税value-added tax消费税excise应付公司债券bonds payable信用债券debenture抵押债券mortgage bonds可转换公司债券convertible bonds长期借款long-term loans复利compound interest年金annuity终值future value现值present value本金principle利息interest第九章、资本来源：所有者权益所有者权益owner’s equity实收资本paid-in capital资本公积capital reserve盈余公积surplus from profit独资企业sole proprietorship合伙企业partnership enterprise公司制企业corporate enterprise普通股common share优先股preferred share第十章、特殊会计问题：非货币性资产交换非货币性资产交换non-monetary transaction 非货币性资产non-monetary asset货币性资产monetary asset换入资产swap-in asset换出资产swap-out asset公允价值fair value账面价值book value第十一章、特殊会计问题：债务重组债务重组debt reorganization或有支出contingent payment或有收益contingent gain第十二章、特殊会计问题：或有事项或有事项contingency或有资产contingent asset或有负债contingent liability第十三章、特殊会计问题：关联方关系及交易关联方related party控制control共同控制common control重大影响material influence母公司parent company子公司subsidiary company合营企业joint venture联营企业affiliated enterprise第十四章、企业财务报告----资产负债表与利润表财务报告financial report财务信息financial information第十五章、企业财务报告----现金流量表与所有者和权益变动表现金等价物cash equivalent现金流动表cash flow statement经营活动operating activity投资活动investment activity筹资活动financing activity直接法direct method间接法indirect method工作底稿法working sheet methodT型帐户法T account method第十六章、会计调整会计调整Accounting Adjustment会计政策变更Accounting policy change追溯调整法retrospective application未来适用法prospective application会计估计变更accounting estimate change会计差错更正accounting error correction资产负债表日后事项event occurring after the balance sheet date 调整事项adjustment event非调整事项non-adjustment event第十七章、财务报表分析财务报表分析financial statements analysis结构分析法structural analysis method趋势分析法trend analysis method比率分析法ratio analysis method偿债能力debt repayment ability流动比率current ratio速动比率quick ratio资产负债率liabilities to assets ratio产权比率liabilities to equity ratio有形净值负债率liabilities to tangible assets ratio已获利息倍数interest coverage营运能力operating capacity存货周转率inventory turnover ratio应收账款周转率receivable turnover ratio营业周期operating period总资产周转率assets turnover ratio流动资产周转率current assets turnover ratio盈利能力profitability销售毛利率gross profit ratio销售净利率net income to sales ratio资产净利率rate of return on total assets净资产收益率return on shareholders’ equity权益乘数equity multiplier市场价值market value每股盈余earnings per share, EPS市盈率price earnings ratio股利支付率dividend payout ratio每股净资产net assets per share第十八章、理解财务报表财务报表附注notes to financial statements审计报告audit report审计意见audit opinion无保留意见unqualified opinion保留意见qualified opinion否定意见adverse opinion无法表示意见disclaimer opinion第十九章、传统财务报告的补充形式分部报告segmental reporting业务分部operating segmental地区分部geographical segmental报告分部reporting segmental主要报告形式principle reporting form次要报告形式secondary reporting form中期财务报告interim financial report分离观discrete view整体观integral view管理当局讨论与分析management’s discussion and analysis, MD&A 财务预测报告financial forecasted report社会责任报告social responsibility report。
财务管理专业英语 -Financial Statements
Asset: Non-Current asset
Non-Current Assets
These have ‘lives’ longer than current assets. They are assets of a more permanent nature.
Non-Current Assets are further divided (classified) into three groups:
These assets have no physical form – you can’t see or touch them, but they are of value to the entity as they will provide future economic benefit.
Examples are: （Goodwill） ; Patents ;Franchises ; Copyright; Brands(trade mark); Business secret etc.
Income Statement)
Statement of cash flow
பைடு நூலகம்
Supplements to financial statements in annual report
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3 Important financial statements
Balance-sheet Income statement Statement of Cash flow
The item is cash or cash equivalent. An example of cash equivalent is money invested for one or two days.
财务会计英语-unit9-Analyzing-Financial-Statements全文
Section 3 Vertical Analysis (垂直分析)
Example of common-size income statement ( 百分比利润表实例) Example 9.3 shows the common-size comparative income statement (百分比比较 利润表) for Lott Law Firm.
Financial Accounting English( Second Edition)
Section 3 Vertical Analysis (垂直分析)
Vertical analysis involves the up-down movement of our eyes as we review commonsize financial statements. In vertical analysis, percentages are also used. They are used to show the relationship of a part (individual or a group of financial statement items) to a total (base amount) in a single financial statement.
LOGO
Unit 9
Analyzing Financial Statements
Financial Accounting English (Second Edition)
Contents
Section 1 Purpose of Financial Statement Analysis Section 2 Horizontal Analysis Section 3 Vertical Analysis Section 4 Ratio Analysis
会计专业英语重点1
会计专业英语重点1Unit 1Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results.许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。
Unit 2Each proprietorship, partnership, and corporation is a separate entity.每一独资企业、合伙企业和股份公司都是一个单独的主体。
In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred – not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。
财务会计(英)答案
1-10Owners' equity is also called capital (for proprietorships and partnerships) and shareholders' equity or stockholders' equity (for corporations).
1-3Examples of decisions that are likely to be influenced by financial statements include choosing where to expand or reduce operations, lending money, investing ownership capital, and rewarding mangers.
1-17CPA is a Certified Public Accountant. One becomes a CPA by a combination of education, qualifying experience, and the passing of a two-day national examination.
1-16The board of directors is the link between stockholders and the actual managers. It is the board’s duty to ensure that managers act in the interests of shareholders.
《会计专业英语》Chapter 8 Financial Statements
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8.1.2 Income Statement
1. The Purpose of an Income Statement ➢ An Income Statement is a financial statement that summarizes the
profitability of a business entity for a specified period of time. ➢ Tlp users of financial statements:
➢ Information in the Income Statement not only helps users evaluate past performance, but also provides insights into the likelihood of achieving a particular level of cash flows in the future.
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2. The Elements of an Income Statement
➢ The Income Statement classifies amounts into gross profit on sales, income from operations, income before taxes, and net income.
Financial Accounting Reporting, Analysis and Decision Making 第一章 PPT
e.g.Australian Medical Association, Epilepsy Association of Australia.
Government (Public Sector):
◦ Organisations are owned by government: federal, state or local.
◦ Departments or segments are operated as business enterprises.
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Introduction to the Conceptual Framework
The Conceptual Framework consists of a set of concepts to be followed by preparers of financial statements and standard setters.
Corporate trust is a popular business structure for small business.
◦ A cooperative is member-owned, controlled and used, and must consist of 5 or more people:
Not-for-profit accountants:
◦ Work in the not-for-profit sector. ◦ Engage in planning, decision making, preparing
financial and management reports for both internal and external users.
财务会计英语unit1课件
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.
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The Cost Principle
Assets and services acquired should be recorded at their
actual (historical) cost.
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Learn accounting concepts
and principles.
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Conceptual Framework
Information must be useful for decision makers
Can influence a decision
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1-9
Ethics in Accounting
Integrity is built in financial accounting as follows: Generally accepted accounting principles (GAAP)
Income Statement
Balance Sheet
Statement of Cash Flow
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1-4
The Flow of Accounting Information
1. People make decisions.
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International Accounting Standards Board (IASB)
IASB is charged with setting International Financial
Reporting Standards (IFRSs)
(1) are verifiable and
(2) can be confirmed by an independent observer.
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Adequate Disclosure
Financial statements should be accompanied by any information necessary for the statements to be interpreted properly.
The Financial Statements Chapter 1
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1-1
Learning Objective 1 Use accounting vocabulary.
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➢ meet GAAP standards for relevance and reliability
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1-7
Management Accounting
Financial and operating data about an organization’s activities, processes, operating units products services and customers
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Ethics in Accounting and Business
Standards of professional conduct for accountants Self-regulating bodies of accountants
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1-3
Accounting Language
Financial Statements:
Financial information about a business entity that is prepared
in a systematic report format that can be used by decision makers to make decisions
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Learning Objective 3
Apply the accounting equation to business
organizations.
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Summarize business transactions of business entity for a specified period
Users ➢ External decision makers
Information must: ➢ Be presented in systematic reports
1-2
Accounting Language
Accounting is an information system that:
•Measures business activities •Process data into reports (financial statements)
•Communicates results to decision makers
The Going-Concern Concept
The entity will continue to operate in the foreseeable future.
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The Objectivity Principle
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The Stable-Monetary-Unit Concept
The dollar’s purchasing power is relatively stable.
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Relevance Comparability
Reliability Understandability
GAAPBiblioteka Copyright © 2010 Pearson Education Canada
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GAAP Requirements for Financial Information
GAAP requires:
CICA
CGAAC
SMAC
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How to Organize a Business
Proprietorships
Partnerships
Corporations
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✓Accounting Standards Board (AcSB) ✓ Public Sector Accounting Standards Board ✓ Emerging Issues Committee (EIC) ✓ International Accounting Standards Board (IASB)
1-8
Ethics in Accounting
Information must be: 1. Relevant
Information has predictive or feedback value
2. Reliable
Information is verifiable
Timely
Information must be objective
business entity concept
objectivity principle
cost principle
adequate disclosure
going concern assumption stable dollar assumption
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2. Business transactions occur.
3. Businesses report their results.
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Users of Financial Statements
Individuals
Canadian GAAP will converge with IFRSs
1st year for reporting under IFRS-based standards will be 2011
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Learning Objective 2
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Corporations
Canadian Business Corporation
Act
Board of Directors