会计英语大全
第一讲会计英语的常用术语
1.account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；
2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量
*权责发生制accrual basis.
accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability （2）相关性relevance
（3）可理解性understandability
（4）可比性comparability
（5）实质重于形式substance over form
（6）重要性materiality
（7）谨慎性prudence
（8）及时性timeliness
4.Elements of accounting会计要素1）Assets: 资产–current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.
2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilities
account payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings
–reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.
4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income
5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表
6.Accounting cycle
1）journal entries 日记账general journal 总日记账general ledger 总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000 借：存货3,000
Cr.cash 3,000 贷：现金 3,000
2）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account
receivable 10,000 借：应收账款 10,000
Cr.sales revenue 10,000 贷：销售收入 10,000
3）paid RMB ￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense
50,000 借：职工薪酬 50,000
Cr.bank deposit 50,000贷：银行存款 50,000
4）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金 1,180
Cr.sales revenue 1,180 贷：销售收入1,180
5）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000 借：预付保险 12,000
Cr.bank deposit 12,000 贷：银行存款 12,000
第二讲 存 货
1.Inventory n . 存货，库存（c.f.stock 英式英语用法） 常见词组inventory turnover 存货周
转率 inventory control 存货控制beginning inventory 初始存货 ending inventory 期末存货take
Type of business
Type of inventory Merchandising
company Merchandise inventory 商品存货
Manufacturing company Raw materials 原材料
Work in process （WIP ）（处在生产过程中的）在制品，半成品
Finished goods 成品
间接成本 fixed costs 固定成本 cost accounting 成本会计v.花费e.g. The office furniture of
our company costs us $5,000. unit cost 单个成本 total cost 总成本
cost of sales （COS ） = cost of goods sold （CGS ）销货成本sales revenue 销售收入这两个词
经常被放在一起做计算
Lecture examples:①A company sold 15 computers for US$1000 each. 某公司以1000美元一
台的价格售出电脑共15台。Sales revenue: US$1,000×15 = US$15,000
[答疑编号811020101]②A company sold 15 computers costing US$800 each for total US$15,000.
某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。cost of sales: US$800×15
= US$12,000
Dr.bank deposit15,000 借：银行存款 15,000
Cr.sales revenue15,000 贷：主营业务收入 15,000
Dr.cost of sales12,000借：主营业务成本 12,000
Cr.inventory--computer12,000 贷：库存商品—电脑 12,000
[答疑编号811020102]3.初始成本计量The inventory should be measured at cost. Cost includes
the following:
采购成本purchase （price ）运费freight 存储storing cost
保险费insurance 税费tax 装卸费 loading and unloading cost
e.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB
￥410 each. RMB ￥300 of freight were also paid. Dr. printer82,300
Cr. bank deposit82,300
借：固定资产—打印机 82300
贷：银行存款 82300
4.发出存货的成本计量Specific identification 个别计价法unit cost × no. of unit = total cost
unit Unit cost （$） Total cost （$） Unit sold Beginning inventory,
May 1
500 10.00 5,000 any 1000 units among 1800 Purchase, May 7
800 10.50 8,400 Purchase, May 20
300 11.00 3,300 Purchase, May 26
200 11.20 2,240 Goods available for
sale
1800 18,940÷1800 ≈10.52 ② 18,940 ① Cost of goods sold 1000 10.52 10.52×1,000=10,520
Ending inventory, May 30
800 18,940－10,520 = 8,420 [ unit Unit cost
（$） Total cost （$）
Unit sold Beginning inventory, 500 10.00
5,000 500
[
Lower of cost or market rule （LCM rule）成本与市场孰低法Cost 成本market value （fair value）公允价值carrying value账面成本net realizable value可变现净值＝estimated sale price估计售价－related costs and tax估计销售费用和税金* contract price合同价格sales price销售价格存货跌价准备的计提Dr. management cost—Dr. management cost-loss on market price decline of inventories资产减值损失Cr. reserve for market price decline of inventories 存货跌价准备Lecture example:If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200. The net realizable value for those inventory: US$1,900=$2,100-$200
Dr. management cost-loss on market price decline of inventories100
Cr. reserve for market price decline of inventories100
[答疑编号811020105]Lecture examples：At the beginning of the year, Linda company held 1500 desk lamps costing RMB￥50.00 each. During the year it purchased an additional 500 lamps for RMB￥55.00 each. The company sold 1800 units.You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use. By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company. [答疑编号811020106]①inventory purchase
Dr：inventory27500
Cr：bank deposit27500（500*55）②inventory sales （FIFO method will be used to calculate the CGS）cost of goods sold（CGS）=1500*50+300*55=91500
ending inventory=1500*50+500*55-91500=11000Dr：bank deposit***
Cr.sales revenue***
Dr：cost of sales91500
Cr. inventory--desk lamp91500
③reserve for market price decline of inventories net realizable value=200*52=10400
Dr: management cost-loss on market price decline of inventorie600（11000-10400）Cr. reserve for market price decline of inventories600
第三讲固定资产
授课内容和教学目标：该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算和会计处理。1.Non-current assets
current: adj.流通的；当前的current assets 流动资产current liabilities 短期负债non-current：加否定前缀non-current assets 固定资产non-current liabilities 长期负债e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.2.常见的固定资产building建筑物plant厂房machinery机械equipment设备vehicles车辆fixture固定设施3.固定资产的初始计量Acquisition cost购置成本acquire v.获得，取得acquisition n.e.g.Our company acquired a famous local hotel for $105,000 in October.Acquisition cost includes some other necessary costs.
purchase price买价transportation cost运费installation cost安装费用tax税金等*historical cost：原始成本Lecture examplee.g.ABC company purchased a piece of equipment with a list price （价目表价格）of RMB￥60,000 on January 1, 2008.The following cost was related to the equipment purchase: fright cost of ￥1,000 were incurred; a pollution-control device was compulsively required to be installed at a cost of ￥2,500; loading and unloading fee of
￥800.please calculate the acquisition cost of the equipment.[答疑编号811030101]List price ￥60,000freight costs 1,000pollution-control 2,500loading and unloading fee 800total Acquisition Cost ￥64,300fair value 公允价值market value 市场价值Lecture exampleEdison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.Q: what’s the acquisition cost of each asset? Prepare a journal entry to record the acquisition.[答疑编号811030102]Total acquisition cost: $40,000 Total fair value of the acquired assets: $35,000＋$10,000＋$5,000＝$50,000Market Value Acquisition Costbuilding 35,000 28,000 ＝40,000×（35,000÷50,000）equipment 10,000 8,000 ＝40,000×（10,000÷50,000）fixture 5,000 4,000 ＝40,000×（5,000÷50,000）50,000 40,000Dr.building 28,000Dr.equipment 8,000Dr.fixture 4,000 Cr.bank deposit 40,000借：固定资产――建筑物28,000――设备8,000――固定设施4,000 贷：银行存款40,0004.Depreciation折旧depreciation n.折旧，损耗（有些资产）amortization 摊销（无形资产）accumulated depreciation 累积折旧depreciation expense 折旧费用depreciate v.depreciable adj.· depreciation base折旧基数— historical cost of assets
* book value /carrying value 账目价值（＝historical cost – accumulated depreciation）· estimated residual value/ estimated salvage value预计净残值estimated adj.预计的，估计的→estimate v.估计，判断，估价residual adj.残留的，剩余的salvage n.海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物* depreciable amount ＝depreciation base—estimated residual value · estimated useful life 预计使用年限（No.of years）/（No.of production units）useful life 使用寿命，使用年限·固定资产已提的减值准备· methods:
a.straight-line method直线折旧法，平均年限法
b.units of production method工作量法Accelerated depreciation 加速折旧法:
c.double-declining balance method双倍余额递减法
d.sum-of-the-years' digits method年数总和法journal entry 与折旧有关的会计分录Dr.depreciation expense 折旧费用
Cr.accumulated depreciation 累计折旧Lecture examples:1）Straight-line depreciation depreciable amount 可折旧金额＝depreciation expense of each year（年折旧额）estimated useful
life（year）尚可使用年限Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years..Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the asset’s life.[答疑编号811030103] *$60,000 cost; 5 year life; $6,000 residual
2Units of production depreciable amount ＝
units production生产的产品产量Depreciation expense of each unit in 5 years:（$60,000﹣$6,000）÷80,000＝$0.675Depreciation expense of each year＝depreciation expense of each unit ×No.of
rate双倍折旧率＝depreciation expense for that period当期折旧费用*book value（carrying value）账面价值＝cost of asset资产的成本－accumulated depreciation累计折旧straight-line rate平均年限法折旧率＝1÷no.of years（estimated useful life）折旧年限double straight-line rate 双倍余额法折旧率＝2×straight-line rate平均年限法折旧率4）Sum-of-the-years' digits 年数总和法depreciable amount ′years left at beg.of period期初剩余使用年限sum of the years' digits 年数数位的总和
第四讲常用会计科目的英文名称