大学商务英语总结

术语翻译：

1、复式记账double-entry bookkeeping

2、会计循环accounting cycle

3、财务报表 financial statement

4、会计恒等式 accounting equation

5、留存收益 retained earning

6、净利润\净损失 net income/ net loss

7、原始凭证 source document

8、日记账（普通\特种） general / special journal

9、分类账（总\明细） general /subsidiary ledger

10、试算平衡表 trial balance

11、调整分录 adjusting entries

12、财务报表附注 notes to the financial statements

13、权益融资 equity financing

14、债务融资 debt financing

15、financial and security institution 金融和证券机构

16、Accounting Standards For Business Enterprise 企业会计准则

17、短期偿债能力 short-term liquidity

18、长期偿债能力 long-term solvency

19、资本结构 capital structure

20、坏账准备 provision for bad debts

21、融资租入固定资产 fixed assets financed by leasing

22、流动负债 current liabilities

23、construction in progress 在建工程

24、goods in process 在产品

25、deferred tax on debit/credit 递延税款/借款款项

26、accounts payable 应付账款

27、notes receivable 应收票据

28、advances from customers 预收账款

29、paid-in capital 实收资本

30、capital reserve资本公积

31、surplus reserve盈余公积

32、undistributed profit 未分配利润

33、accrual-based accounting 权责发生制

34、cash-based accounting 现金收付制

35、先进先出法（FIFO） first in first out

36、后进先出法（LIFO） last in first out

37、加权平均法 weighted average

38、成本与市价孰低法（LCM） lower of cost and market

39、lower of the carrying amount and recoverable amount 可收回金额与账面金额孰低

40、成本法 cost method

41、权益法 equity method

42、issue a bond at a premium/discount 折价/溢价发行

43、本金 principal

44、（债券的）票面价值 face value

45、残值 residual value

46、累计折扣 accumulated depreciation

47、销售退回 return of sales

48、销售折让 sales allowance

49、销售折扣 sales discount

50、计划成本法 planned costing

51、定额成本法 norm costing

52、成本差异 cost variance

53、营业外支出 non-operating expense

54、所得税 income tax

55、投资损失（收益） investment loss（ profit）

56、ROA 资产收益率

57、ROE 投资报酬率

58、ROI 投资收益率

59、P/E ratio 每股市价/每股盈余

60、M/B value 市场价值与账面价值的比例

61、EPS 每股盈余

62、working capital 营运资本

63、EBIT 息税前利润

64、capital gains 资本利得

65、market equilibrium 市场均衡

66、CAPM 资本资产定价模型 capital assets pricing model

67、capital cost 资本成本

68、贴现率 discount rate

69、业务凭证 business document

70、过账 post

71、固定资产减值准备 provision for impairment loss on fixed assets

72、系统风险 system risk

73、marketable security 可出售债券

74、共同比报表 common-size statement

75、独资 the sole proprietorship

句子与段落翻译

1、Double-entry accounting is an old universally accepted system for recording accounting data. With double-entry accounting each transaction is recorded in a way that maintains the equality of the basic accounting equation: Assets =liabilities + Owners, Equity .

To summarize, the following are the important features of double entry accounting:

(1)Assets are increased(增加) by debits(借方) and decreased by credits(贷方).

(2) Liabilities and owners, equity accounts are increased by credits and decreased by debits.

(3)Own ers’equity for a corporation include capital stock accounts and the retained earnings account。