会计英语第一章作业
Matching Questions
1. Match the following terms with the appropriate definition.
1. Social responsibility
The acquisition and disposing of resources that an organization uses to acquire and sell products and services.
2. Internal users Beliefs that distinguish right from wrong.
3. Operating activities
The part of accounting that involves recording transactions and events, either electronically or manually.
4. Financing activities Persons using accounting information who are directly
involved in managing the organization.
5. Investing activities An information and measurement system that identifies, records and communicates relevant reliable and comparable information about an organization's business activities.
6. Accounting Provide the means organizations use to pay for resources such as land, buildings, and equipment to carry out plans.
7. Ethics Concern for the impact of actions on society.
8. Recordkeeping The use of resources to research, develop, purchase, produce, distribute, and market products and services.
9. External users Persons using accounting information who are not directly involved in the running of the organization.
Problems
1. Annie's Attic has the following account balances for the dates given:
Also, its net income, for September 1 through September 30 was $20,000 and there were no investments or withdrawals by the owner. Determine the equity at both September 1 and September 30.
2. For each of the following transactions, identify the effects as reflected in the accounting equation. Use "+" to indicate an increase and "-" to indicate a decrease. Use "A", "L", and "E" to indicate assets, liabilities, and equity, respectively. Part A has been completed as an example.
3. The following schedule reflects shows the first month's transactions of the Bill Blue Real Estate Company:
Provide descriptions for each transaction.
1. Investment of cash in business by owner or performed services for cash.
2. Purchased equipment for cash.
3. Purchased supplies on credit.
4. Performed services for cash or investment of cash in business by owner.
5. Performed services for both cash and on credit.
6. Paid accounts payable.
7. Received cash for an account receivable.
8. Used supplies in business.
9. Withdrawal of cash from business by owner for personal use or paid expense of business.
会计专业英语答案.doc
会计专业英语答案 【篇一：15 春学期《会计专业英语》在线作业满分答 案】 a. an expense account b. a capital account c. a liability account d. an asset account ? 正确答案：d 2. the debt created by a business when it makes a purchase on account is referred to as an a. account payable b. account receivable c. asset d. expense payable ? 正确答案：a 3. when the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are a. convertible bonds b. unsecured bonds c. debenture bonds d. callable bonds ? 正确答案：d 4. which of the items below is not a business organization form? （） a. entrepreneurship b. proprietorship c. partnership d. corporation ? 正确答案：a 5. cash investments made by the owner to the business are reported on the statement of cash flows in the a. financing activities section
会计专业英语重点1
Unit 1 Financial 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 2 Each 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。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
会计英语分录部分
第二章交易分析与记录 1、所有者投资 借:现金 贷:所有者名下的资本 2、用现金采购物料 借:物料 贷:现金 3、用现金购置设备 借:设备 贷:现金 4、赊购物料 借:物料 贷:应付账款 5、提供服务赚取现金 借:现金 贷:咨询费收入 6、用现金支付费用 借:租金费用 贷:现金 7、以赊销方式提供服务与出租设备借:应收账款 贷:咨询费收入 租金收入 8、应收账款变现 借:现金 贷:应收账款 9、分期支付应付账款 借:应收账款 贷:现金 10、所有者提取现金 借:所有者提取的资产 贷:现金 11、预收服务费借:现金 Chapter 2 Receive investment by Owner Cash Owner, Capital Purchase Equipment for Cash Supplies Cash Purchase Equipment for Cash Equipment Cash Purchase Supplies on Credit Supplies Accounts Payable Provide Services for Cash Cash Consulting Revenue Payment of Expense in Cash Rent Expense Cash Provide Consulting and Rental Services on Credit Accounts Receivable Consulting Revenue Rental Revenue Receipt of Cash on Account Cash Accounts Receivable Partial Payment of Accounts Payable Accounts Payable Cash Withdrawal of Cash by Owner Owner, Withdrawals Cash Receipt of Cash for Future Services
会计英语第三章作业
Matching Questions 140. Match the following terms the appropriate definition. 1. Depreciatio n expense The accounting system that recognizes revenues when earned and expenses when incurred. 2. Time period principle The accounting system where revenues are recognized when cash is received and expenses are recorded when cash is paid. 3. Profit margin Items paid for in advance of receiving their benefits. 4. Matching principle Net income divided by net sales. 5. Accrued revenues The expense created by allocating the cost of plant and equipment to the periods in which they are used. 6. Accrual basis accounting Allocates equal amounts of an asset's cost (less any salvage value) to depreciation expense during its useful life. 7. Cash basis accounting A principle that assumes that an organization's activities can be divided into specific time periods such as months, quarters, or years. 8. Prepaid expenses The principle that requires expenses to be reported in the same period as the revenues that were earned as a result of the expenses. 9. Straight-lin e depreciation Revenues earned in a period that are both unrecorded and not yet received in cash or other assets.
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
会计专业英语 作业第二版本(1)
Chapter 5课后习题 赵若寒 杨琬莹 邓凤兰 荆阳梅
第一部分选择题
1、In general terms,financial assets appear in the balance sheet at:a.Face value b.Current value c.Cost d.Estimated future sales value A
现值成本 估计未来销售价值 账面价值A B C D
2、which of following practices contributes to efficient cash management? C a.Never borrow money — maintain a cash balance sufficient to make all necessary payments b.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements c.Prepare monthly forecasts of planned cash receipts,payments and anticipated cash balances up to a year in advance d.pay each bill as soon as the invoice arrives
提前准备好每月 预估计划的现金 收入、支付和预 期现金余额 发票一到， 就立即付款 协调银行对账单的 时候，在月末记录 所有的现金收入和 现金支付 永远不要借钱 ——保持足够的 现金余额来支付 所有必要的款项 A B C D
(完整版)会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
南开19秋学期(1709、1803、1809、1903、1909)《会计专业英语》在线作业答案2
【南开】19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业答案2 试卷总分:100 得分:100 一、单选题 (共 20 道试题,共 40 分) 1.Characteristics of a corporation include （） [A.]shareholders who have limited liability [B.]shareholders who are mutual agents [C.]its inability to own property [D.]direct management by the shareholders (owners) [仔细阅读上述试题，并完成作答] 参考选择:A 2.Sinking Fund Cash would be classified on the balance sheet as （） [A.]an investment [B.]an intangible asset [C.]a fixed asset [D.]a current asset [仔细阅读上述试题，并完成作答] 参考选择:A 3.One of the main disadvantages of the corporate form is the( ) [A.]professional management [B.]double taxation of dividends [C.]corporation must issue stock [D.]charter [仔细阅读上述试题，并完成作答] 参考选择:B 4.If the maker of a promissory note fails to pay the note on the due date, the note is said to be( ) [A.]displaced [B.]dishonored [C.]dishonored [D.]disallowed [仔细阅读上述试题，并完成作答] 参考选择:B 5.The interest rate specified in the bond indenture is called the ( ) [A.]market rate [B.]effective rate [C.]discount rate [D.]contract rate [仔细阅读上述试题，并完成作答] 参考选择:D
会计英语翻译chapter1
Chapter one Introduction to Accounting 1.1 Bookkeeping and Accounting Accounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions. An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information. An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation. 第一章['t??pt?]会计导论[.intr?'d?k??n] 1.1 簿记与会计 会计是一个信息系统，[ai'dent?fai]辨别、['me??z]测量、记录和交流相关的['rel?v?nt]、可靠的[ri'lai?bl]、持续的[k?n'sist?nt]和可比的['k?mp?r?bl]一个组织经济活动的信息。它的目标是帮助人们做出更好的决定。 对在商业事业取得成功感兴趣的人，对账簿和会计的原理['prins?pl]的理解是必要的[i'sen??l]。账簿和会计的目的['p?:p?s]是提供消息关于[k?n's?:ni?]一个企业的财务事务。业主，经理，债权人['kredit?]，和政府的代理['eid??nsi]需要这些消息。 一个个体[.indi'vidju?l]通过记录企业的财务信息赚取生计（earn living）是簿记员；分类['kl?sifai]与汇总企业交易[tr?n'z?k??nz]和解释[in't?:priti?]它们影响[i'fekt]的过程是被会计完成[?'k?mpli?t]的。会计师是知道会计准则、理论[θi?'retik?l,]与实际['pr?ktik?l]应用[.?pli'kei??n]，能够管理、分析和解释会计记录的人。簿记员涉及（is concerned with）一些技术[tek'ni:k]包括记录交易，会计师的目的是使用数据作解释[in.t?:pri'tei??n]。
会计英语作业
Exercises for Unit Two Multiple Choices A1. Which of the following users are not external users of accounting information? A. Managers B. Creditors C. Investors D. Analysts D2. Which of the following is not an accounting standard-setting organization? A. FASB B. IASB C. MOF D. GAAP C3. The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and _______. A. cost accounting B. financial management C. managerial accounting D. tax accounting D4. CPAs provide services of the following except ________. A. audit B. consulting C. tax D. holding examination A5. Which of the following service involves providing an independent report on the appropriateness of financial statements? A. Audit B. Tax C. Consulting D. Budgeting D6. Accountants employed by large corporations may work in the areas of the following except _______. A. product costing and pricing B. budgeting C. internal auditing D. product producing B7. ______ information is trusted by users. ______ information is helpful in contrasting organizations. A. Relevant B. Reliable C. Comparable D. Separate A8. The ______ assumption assumes that a business will continue in the same lines of the business as those in which it is currently involved. A. Going-concern B. accounting period C. accounting entity D. monetary unit B9. The ______ assumption assures that accounting information is reported at regular intervals. A. Going-concern B. accounting period C. accounting entity D. monetary unit
财务管理专业英语期末复习
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
会计英语课后习题及参考答案
Suggested Solution Chapter 1 3. 4.
5. (b) net income = 9,260-7,470=1,790 (c) net income = 1,790+2,500=4,290
Chapter 2 1. a.To increase Notes Payable -CR b.To decrease Accounts Receivable-CR c.To increase Owner, Capital -CR d.To decrease Unearned Fees -DR e.To decrease Prepaid Insurance -CR f.To decrease Cash - CR g.To increase Utilities Expense -DR h.To increase Fees Earned -CR i.To increase Store Equipment -DR j.To increase Owner, Withdrawal -DR 2. a. Cash 1,800 Accounts payable ................................................... 1,800 b. Revenue ................................................................... 4,500 Accounts receivable ...................................... 4,500 c. Owner’s withdrawals ................................................ 1,500 Salaries Expense ............................................ 1,500 d. Accounts Receivable (750) Revenue (750) 3. Prepare adjusting journal entries at December 31, the end of the year. Advertising expense 600 Prepaid advertising 600 Insurance expense (2160/12*2) 360 Prepaid insurance 360
第1学期《会计专业英语》作业
作业说明 1.用16开纸（184×260mm）打印题目，上、下、左、右各设2CM边距； 答案必须手写。 2. 作业模板如下页所示：
2012-2013学年第1学期《专业英语》作业 专业：班级：任课教师：丘永政 姓名：学号：成绩： I. Analyzing transactions and preparing financial statements Holden Graham started The Graham Co., a new business that began operations on May 1. The Graham Co. completed the following transactions during Require d： 1.Prepare an income statement for May, a May 31 balance sheet. a statement of cash flows for May. 2.These statements are given as follows
THE GRAHAM CO. Income Statement THE GRAHAM CO. Balance Sheet
THE GRAHAM CO. Statement of Cash Flows II. Translate the following sentences into Chinese 1.Most U.S. companies are not directly affected by international accounting standards. International standards are put forth as preferred accounting practices. However, stock exchanges and other parties are increasing the pressure to narrow differences in worldwide accounting practices. International accounting standards are playing an important role in that process.
会计专业英语词汇大全
令狐采学 一.专业术语 Accelerated Depreciation Method 计算折旧时，早期所提的折旧年夜于后期各年。加速折旧法主要包含余额递加折旧法 declining balance depreciation，双倍余额递加折旧法 double declining balance depreciation，年限总额折旧法sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产 = 欠债 + 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额 / 应收帐款平均余额 Accrual basis accounting 应记制，债权产生制：以应收应付为计算基础，以确定本期收益与用度的一种方法。凡应属本期
的收益于用度，不管其款项是否以收付，均作为本期收益和用度处理。 Accrued dividend 应计股利 Accrued expense 应记用度：指本期已经产生而尚未支付的各项用度。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acidtest ratio 酸性试验比率，企业速动资产与流动欠债的比率，又称quick ratio Acquisition cost 购置本钱 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分派的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户
会计英语作业
1、 Definition In financial accounting, the balance sheet is one of four standard financial statements and is a financial statement that summaries the financial position of a company on a particular date。(usually the end of the accounting period). 资产负债表表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表。The balance sheet normally is broken down into three main elements—assets , liabilities, and net equity—to show what the company owns and owes on that date. t is usual to include intangible assets such as goodwill alongside tangible assets such as property. Typically, a balance sheet is published at the end of the company’s financial year when the accounts have been audited, but it may also be produced at the end of a quarter, half-year, or other specified period. Of the three elements on the balance sheet, the assets are normally listed first, followed by any liabilities. The difference between the two is the equity, or worth, of the company. The equity may be referred to as net assets, shareholders’ equity, or net worth. The equity will always equal the assets minus the liabilities, or, conversely, the assets must equal the liabilities plus the equity:股权是从总资产减去总负债得出的(因此,总资产始终等于总负债加上股权)。解释性说明也可能被包括在内。 资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、所有者权益”科目分为“资产”和“负债及所有者权益”两大区块，在经过分录、转帐、分类帐、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。 2、 Function The balance sheet shows what is owned (assets), what is owed (liabilities), and what is left (owners’ equity). It provides a concise snapshot of a company’s financial position.S o a balance sheet is a snapshot of the assets a company owns, the debts it owes, and how much it is worth. It is one of the tools management, lenders and investors use to assess a company's overall situation. It is not hard to understand a balance sheet, but you need to know how the parts of a balance sheet function and the role it plays in providing a complete picture of the company.