会计英语

A bbreviation 简写，缩写
Accrue 应计
Account number 账户代码
Account payable 应付账款
Account receivable 应收账款
Accrued charge 应计费用
Account title 账户名
Accounting equation 会计等式Accumulation 累计额
Accrual entry 应计分录
Accrual-basis accounting 权责发生制Accrued expense 应计费用，预提费用Accrued revenues 应计收入Accumulated depreciation 累计折旧Adjusting entry 调整分录
Amortization 摊销
Auditing 审计Auditor 审计员Autonomous 自治的，自主的
B alance 余额
Bank deposit slip 银行余款单
Beginning inventory 期初存货Bookkeeping 簿记
Book value 账面价值
Branch outlet 分支机构
Budgeting 预算编制
C ash flow 现金流量Cash sale 现销
Cash disbursement journal 现金支出日记账Cash receipts journal 现金收入日记账Cash register收银机
Cash basis收付实现制
Capital 资本
Catch-all 包罗一切
Capital asset 资本资产
Cheque stub 支票存根
Chronological record 序时账簿Classification 分类
Closing the account 账户结账
Closing entry 结账分录
Co-owner 共同合伙人
Convertible debenture 可转换债券
Contra asset account 资产备抵账户Cost of goods sold 销售成本Compensation 报酬，赔偿
Control account 控制账户，统驭账户Credit side 贷方Creditor 债权人Currency 现金
D ecision-making 决策
Debit side 借方Debtor 债务人Depreciation 折旧
Debt radio 负债比率
Deferred income tax 递延所得税Deficiency缺陷，不足
Denote 代表，意味着
Designation 指示，指定
Divided 股利，红利
Difference 差额
Disbursement 支付
Discount 折现；贴现；贴现息；折扣Double-entry bookkeeping 复式账户Drawing 提款Due dates 到期日
E conomic entity 经济实体Entry 分录
Ending capital balance 期末资本余额Ending balance 期末余额
Ending inventory 期末存货Enhancement 增加Excess 过量，超过Expulsion 驱除，开除Ethics 伦理，道德External users 外部试用者
Evaluation 评估
F ace value 面值Financing 融资
Fixed asset 固定资产Fiscal year 会计年度FOB 离岸价Franchise 特许权
Freight charge 运费Freight in 购货运费
G eneral expenses 行政费用、管理费用
General journal 普通日记账
General Ledger 总分日记账
Goodwill 商誉
I ncome tax preparation 所得税申报
Income statement 收益表
Income summary 收益汇总
Inventory turnover存货周转率
Internal decision-makers 内部决策者Interim 临时性
Installment 分期付款
Intangible asset 无形资产Interim statement 临时报表Interest payable 应付利息Invoice 发票
Invoice date 开票日
Invoice register 发票登记簿
J ournal 日记账，分录帐
Journal entry 日记账分录
Journalize 编制分录
L evy 征税Ledger 分类账Liability 负债
Liquidation 清算Liquidity流动性Listing 登记，编表，列入清单
M andatory 强制性的
Manual accounting 手工记账
Managerial accounting 管理会计Matching principal 配比原则
Minus 扣除，减去
Multinational corporation 跨国公司Multiple-step income statement 多步式收益表
N atural philosophy 自然哲学
Net earning 净收益
Net purchase 购货净额
Net loss净亏损，净损失
Net sales revenue 购货净收入
Note receivable 应收票据
Nonrecurring 非经常性
Norm 正常性
Nominal account 虚账户
Nonprofit organization 非营利性组织
O verstate 虚计，多计
P ayroll 发放的工资额
Partnership 合伙制Penalty 处罚，惩罚posting reference column 过账备查账
Pool 集中（智慧等）
Promissory note期票，本票Preferred share优先股
Prepaid rent 预付租金
Prepaid insurance 预付保险金
Prompt 快速的
Profit-Oriented 以营利为目的
Purchase discount 进货折旧
Purchase of inventory 购货存货
Purchase journal 购买日记账
Purchase return and allowance购货退还和折让R eal account 实账户
Rendering service 提供劳务
Revenue principal 收入原则
S ales discount 销售折扣
Sales returns and allowance销售退回、折让Sales receipt 销售票据
Scheduled payments 计划还款额Securities 有价证券
Shipping cost 运输费用
Single-step income statement 单步式收益表Sophisticated 复杂的
Streamline 精简，简化；流水账
Subtotal 分合计，小计
Subsidiary Ledger 明细分类账
T axes payable 应交税金
Taxing authorities 税务部门
Terminology 术语
The accounting cycle 会计周期
The accounting period 会计分期
The balance sheet 资产负债表
The finished version 最终版本
The principle of duality 二重性原则
The permanent(real) account 永久（实）账户
The periodic inventory method 实地盘存法The resulting cost 最终成本
The statement of change in financial position 财务状况变动表The statement of owner’s equity业主权益表The statement of retain earning 留存收益表Time-period concept 期间原则
Tie together 把两者联系起来
Trial balance(sheet) 试算平衡（表）Transaction 交易
Transportation cost 运输成本
U nadjusted 未调整的Understate 少计
Unearthed expense 预提费用
Unearthed revenue 预收收入
Unearthed service revenue 预收劳务收入Utilities expense 公共事业支出，公共事业费V erification 证实，确定Vital 重要的W ear and tear 自然损耗
Withdrawal 抽资，退股，提款Written promise 书面的承诺
Work sheet 工作底稿（表）Wholesale 批发商
单选
A procedural
Accounting is ...system of the above) Accounting information of the above) An account has two
A business(c.$80000) Accumulated depreciation sheet)
An increase in turnover profit)
A merchandising company
B eginning inventory($28500)F inancial accounting covers )
Five-star CO.(c,corporation)
G AAP accrual-basis accounting)
I s belonged to forecasts)
Is the net increase income)
Is the basis for principle)
Is a category of expense)
If a buyer choose to allowance)
If merchandise...payment would be($10) O n a multiple-step term margin)
Po sting is the process of(d...the ledger) S ales total $440000,cost of (c.$230000) Sales revenue $440000..margin(b.$23000) T wo general classification
The report’s users of
The reports of financial
The behavior of
The resolution of of above) The economic
The performance of’s equity)
The basic structure of of the above) The purchase ..by a..cash)
The purchase..balance is to
The earning of..by a
The account credited receivable) The trial balance is of the above)
The trial balance is records) The accountants prepare the to) The report of assets,liabilities The financial ..time period..
The links between of the above)
The major expense of a of goods sold) The focal point of statements)
The work sheet device)
The usefulness of the above)
The closing entry for summary)
The purpose ..balance is star of )
The largest expense of of goods)
The income ..is termed form)
U nder FOB destination,who pays
W hich ...business organization
Which ... liabilities account )
Which ...the category of.. payable) Why ...record transaction.. have a ..) What is the normal balance Which income..operation
Which ...current assets receivable) Which ...not current liabilities Which ...inventory turnover
Wage expenses is statement) Which ...not an account sales)
The most basic accounting year) Which ..a contra account
Which ..income from operations Which ...is not closed insurance) Which ...Nation Co. margin) When ...an expense to the customer) Which ..the invoice day(d.$45) Which ...closing entries of goods)
分录The adjusting entries
①accrued advertising accounts payable.. Dr. advertising expense Cr. accounts payable ②Accrued salary (expense at…)
expense payable
③Accrued service revenue
receivable revenue
④Accrued interest expense
expense payable
⑤Accrued wages expense
expense payable
⑥Accrued sales commissions
Dr. sales commissions expense
Cr. sales commissions payable
⑦Depreciation …/...be zero.......
expense
depreciation
⑧Interest expense....
expense payable
⑨Interest revenue ,$4i00
receivable revenue
⑩Prepaid insurance expired during the year expense insurance
⑾.Prepaid rent still in force at.....
Dr. Rent expense Cr. Prepaid rent
⑿.Salary expense .../ owed but not paid expense payable
⒀service revenue.......
receivable revenue
⒁Supplies used during ....
expense
⒂unearned service revenue ...
service revenue
revenue
⒃unearned commission revenue still ..
commission revenue
Cr. commission revenue
XXXXX
Preparation of adjusted trial balance
XXX,200X
Account trial balance adjustments adjusted Title trial balance Debit credit
Closing entries ①revenue summary
②summary
expense Rent expense
Supplies expense Depreciation expense
Utilities expense Insurance expense
Interest revenue Property tax expense
③summary①-②①-②
④文中
Capital=Capital文中+③-④
XXXXX
Work sheet
For the mouth ended XXX,200X Account trial adjust adjusted income ba..ce Title ments trial ba..e statement sheet
d c d c
withdrew下面一个XX expense XX
……
total
XXXXX
Income statement
For the mouth ended XXX,200X Revenues
Service revenue X①
Expense
Wage expense X
…..
Total expense ②
Net income ①-②=③
XXXXX
Statement of owner’s equity
For the mouth ended XXX,200X Maria Lopez, Capital, April 1,200X 文中①Add: Net income ③
①+③=④Less: Withdrawals 文中⑤Maria Lopez, Capital, April 30,200X ④-⑤①purchase $2000 of inventory...and FOB
payable2000
②returned $300 of defective...purchase...
payable300
returns and allowances300
③paid freight bill of $110...
in110
④sold inventory for...cash..payment term on ..
accounts receivable1800
revenue2200
⑤paid amount owed..purchase..and the return
payable1700
purchase discount34
⑥granted a sales allowance...
returns and allowance800
receivable800
⑦received cash from...and the discount
sales discount20
receivable1000
分录
①Borrow cash from bank on a promissory
note
Dr. cash Cr. note payable
②John vines invested $65000 of cash
(initial investment by owner )
Dr. cash Cr. john vines , capital
③Pay cash for land Dr. land Cr. cash
④Pay cash on accounts payable
Dr. accounts payable Cr. cash ⑤Pay expenses : salary ; rent
Dr. salary expense rent expense Cr. cash
⑥Pay cash for rent Dr. rent expense Cr. cash
⑦Pay utilities expense on account
Dr. utilities expense Cr. accounts payable ⑧Perform service for cash
Dr. cash Cr. service revenue
⑨Perform service on account
Dr. accounts receivable revenue
⑩Purchase supplies on account
Dr. Supplies Cr. Accounts payable
⑪Purchase equipment for cash
Dr. equipment Cr. cash
⑫Receive cash on account
Dr. cash Cr. accounts receivable
⑬Sell goods for cash
Dr. cash Cr. sales revenue
⑭Sell goods on account
Dr. accounts receivable Cr. sales revenue ⑮Withdrew $1200 for personal use
Dr. xxxx, withdrawals Cr. Cash
Prepare the trial balance ①cash
bal. ②xx company
Trial balance
August 31,200x
balance
Account title Debit Credit Cash
Supplies
……
Total $ $
①Assets=cash+equipment+land+buildings
+office+receivable+prepaid
②Liabilities=payable+unearned revenue
③Owner’s equity(capital,withdrawals)
资=负+所
Proprietor’s withdrawals=
capital(beginning)+investment+ net income -captial(Owner’s equity)。