会计英语教材
第一讲会计英语的常用术语
授课内容和教学目标：
在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学
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）；
accountant n.会计人员，会计师CPA （certified public accountant）注册会计师
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
人民币RMB￥美元US$ 英镑￡法国法郎FFr
*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’ equit y: 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
授课内容和教学目标：
本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。
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 a physical inventory 盘库
常见的存货形式：
cost n. 成本，费用
direct costs 直接成本indirect costs 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
Weighted average 加权平均法
[答疑编号811020103]
Moving average 移动平均法
First-in, First-out （FIFO）先进先出法
[答疑编号811020104]
5.期末存货的计量ending inventory
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=11000
Dr：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 example
e.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 ￥60,000
freight costs 1,000
pollution-control 2,500
loading and unloading fee 800
total Acquisition Cost ￥64,300
fair value 公允价值market value 市场价值
Lecture example
Edison 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＝$50,000
Market Value Acquisition Cost
building 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 40,000
Dr.building 28,000
Dr.equipment 8,000
Dr.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40,000
4.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 value
Depreciation expense of each year in 5 years:（$60,000－$6,000）÷5＝$10,800
depreciable amount ＝depreciation expense/unit（每单位产品的折旧额）units production生产的产品产量
Depreciation expense of each unit in 5 years:（$60,000﹣$6,000）÷80,000＝$0.675
Depreciation expense of each year＝depreciation expense of each unit ×No.of units produced in that year
[答疑编号811030104]
book value at start of period 期初账面价值×double straight-line 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
本章小节:
在固定资产这一章当中，主要介绍了固定资产折旧的情况，除此之外，固定资产还会涉及到固定资产的处置，比如固定资产的损毁、固定资产的出售以及固定资产抵债的一些相关的内容。
第四讲常用会计科目的英文名称
1.资产类科目Assets
现金：Cash and cash equivalents
银行存款：Bank deposit
应收账款：Account receivable
应收票据：Notes receivable
应收股利：Dividend receivable
应收利息：Interestreceivable
其他应收款：Other receivables
原材料：Raw materials
在途物资：Materials in transport
库存商品：inventory
存货跌价准备：provision forthe declinein value ofinventories 坏账准备：Bad debt provision
待摊费用：Prepaid expense
交易性金融资产：Trading financial assets
持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial assets
短期投资：Short-term investment
长期股权投资：Long-term equity investment
固定资产：Fixed assets
累计折旧：Accumulated depreciation
在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets
累计摊销：Accumulated amortization
商誉：Goodwill
递延所得税资产：deferred tax assets （DTA ）
2.负债类Liability
短期借款：Short-term loans/ borrowing
长期借款：Long-term loans/ borrowing
预收账款：advance from customers/ Deposit received
应付票据：Notes payable
应付账款：Account payable
应付工资薪酬：wages payable
应付股利：Dividends payable
应付利息：Interest payable
应交税费：Tax payable
其他应付款：Other payables
递延所得税负债：Deferred tax liabilities
3.所有者权益类 OWNERS' EQUITY
实收资本：Paid-in capital （paid-up）
资本公积：Capital reserves
盈余公积：Surplus reserves
未确认投资损失：Unrealized investment losses
未分配利润：Retained earnings after appropriation
4.成本类科目Cost
生产成本：Manufacturing Cost
制造费用：Manufacturing overhead
劳务成本：labor costs
研发支出：R & D expenditure
5.损益类Profit and loss
主营业务收入：Main operating revenue
其他业务收入：Other operating revenue
营业外收入：Non-operating income
投资收益：Investment income
产品销售收入：sales revenue
主营业务成本：Main operating costs
cost of goods sold / cost of sales
其他业务支出：Other operating costs
营业外支出：Non-operating expense
销售费用：Selling expense
管理费用：General and administration expense （G&A expense）财务费用：Finance expense
公允价值变动损益：Gain/loss of the change of fair value
所得税：Income tax
第五讲无形资产
授课内容：本节内容主要介绍与无形资产有关的英文术语和常用表达。内容侧重于讲解无形资产的基本特征以及与无形资产的初始计量、后续计量和处置有关的计算和会计处理方法。
1.Intangible assets无形资产企业拥有或控制的没有实物形态的可辨认非货币资产。
Identifiable non-monetary assets without physical substance, owned or controlled by the entity.
强调两点：
identifiability: 可辨认性
（without） physical substance: 物质形态
（1）（without）physical substance: （不具有）物质形态
intangible adj. 触摸不到的、无形 c.f. tangible assets有形资产
有时候英文中也用intangibles 表示无形资产。
（2）identifiability: 可辨认性
intangibleassets: identifiable
*goodwill商誉：unidentifiable separately（不可辨认）
3.Type of intangible assets 无形资产的具体形式
trade mark 商标权
patent 专利权
brand name 品牌
intellectual property（IP）知识产权
copyright著作权
franchise 特许权
license 执照，许可证
computersoftware计算机软件
research and development（R&D）研究开发
4.Initial recognition of intangible assets无形资产的初始计量:
· purchased intangible assets：外购无形资产
purchase v. 买，购买
· internally generated intangible assets：自创的无形资产
internally—internal adj. 内部的
generated：adj.形成的，被创造的
Lecture example 1:
Company A purchased a patent for the design of a TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated（估计） to have a useful life of 5 years.
*从题目中提炼出重要的信息Patent: cost—￥20,000; useful life—5 years
Dr Intangible assets—patent 20,000
Cr Bank deposit 20,000
借: 无形资产—专利权20,000
贷: 银行存款20,000
Lecture example 2:
Company A also has an internally generated（自创的） brand name with an estimated fair value of ￥500,000.
注意：自创的品牌不作为企业的无形资产核算。
5. Measurement after recognition无形资产的后续计量
在有关无形资产的题目中，可能还会涉及到用英文处理无形资产的后续计量。无形资产的后续计量主要是牵扯到资产的使用寿命（useful life）、摊销、减值测试等问题。这就需要我们明白下面一组单词的含义，以便更好的判断是否对无形资产进行摊销或减值测试。
· amortization n. 摊销 amortize （amortise） v. 摊销 c.f. depreciate 折旧
e.g. The intangible asset is to be amortized over five years.
· useful life 使用寿命
① intangibles with finite（有限的）useful life 使用寿命有限
—amortized over the useful life 在使用寿命内进行摊销
② intangibles with indefinite useful life 使用寿命不确定
—not to be amortized and be tested for asset impairment 不摊销而进行资产减值测试
c.f. indefinite不确定的 infinite无限的 definite确定的
Lecture example 3
Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated to have a useful life of 5 years.
A公司于1月3日以人民币2万元购买了一个电视的设计专利权，该专利权的使用寿命为5年。
Dr management expense—Amortization expense ￥4,000
Cr Accumulated amortization—patent ￥4,000
Lecture example 4
Company A purchased a register trade mark（注册商标） for ￥300,000. The trademark can be renewed（更新） indefinitely subject to continued use.
初始计量: Dr Intangible assets—trade mark ￥300,000
Cr Bank deposit ￥300,000
后续计量：impairment test for each accounting period（每一会计期间进行减值测试）
6. the disposal of intangible assets 无形资产的处置
· When the intangible assets are saled当无形资产被售出时
借：银行存款
无形资产减值准备
累计摊销
营业外支出——处置非流动资产损失（出售实现损失时）
贷：无形资产
营业外收入——处置非流动资产利得收益（出售实现收益时）Dr. Bank deposit
Provision for the decline in value of intangible assets
Accumulated amortization
Non-operating expense—loss on disposal of non-current assets（when loss occurs）Cr. Intangible assets
Non-operating revenue—gain on disposal of non-current assets（when gain occurs）·当无形资产预期不能为企业带来经济利益时，应当将该无形资产的账面价值予以转销，其账面价值当作当期损益。
借：营业外支出
累计摊销
无形资产减值准备
贷：无形资产
Dr. non-operating expense
Accumulated amortization
Provision for the decline in value of intangible assets
Cr. Intangible assets
第六讲资产减值Assets Impairment
教学内容：
在本章的教学中主要向学生介绍资产的英文定义，资产的会计处理。主要包括资产的计量方法中使用的英文术语，资产的后续计量中涉及到资产减值的内容。通过课堂例题的练习使大家掌握资产减值题目的解答方法。
1.Definition of asset:
An asset is a resource owned or controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity。
owned or controlled by the entity 由企业拥有或者控制
as a result of past events 由过去的交易或者事项形成
from which future economic benefits are expected to flow to the entity 预期会给企业带来经济利益
此外，满足资产定义还有以下两个条件：
probable 很可能的
measurable 可以计量的
2.Asset Measurement 资产的计量
measure v. 计量, 度量
measurable adj.可计量的
Historical cost 历史成本、原始成本
e.g. Traditionally, a company’s assets were valued at their historical costs. With inflation, such assets were usually undervalued.
replacement cost 重置成本
e.g. With replacement cost accounting, assets are valued at the amount it would cost to replace them. 在重置成本会计方法下，资产通常是以替换现存资产的所需的成本来计量的。
net realizable value 可变现净值
e.g. At the reporting date, a company’s inventory should be valued at the lower of cost or the net realizable value. 在资产负债表日，公司期末存货应按照成本或可变现净值孰低计量。
present value 现值
e.g. The leased assets are usually valued at the present value of future cash flows generated from the assets. 租赁资产通常是以来自于该资产的未来现金流的现值来计量的。
Fair value 公允价值
e.g. Real estate investment measured with the fair value model should be adjusted to the fair value. 在公允价值模式下计量的投资性房地产，应该被被调整到以公允价值进行计量。
Recoverable amount 可回收金额
（the higher of the fair value less costs to sell and the present value of expected future cash flow）
e.g. When an asset is indicated to be impaired, its carrying valued should be reduced to the recoverable amount. 当有迹象表明资产减值时，资产的账面金额应该降至可回收金额。
selling price 销售价格
contract price 合同价格
carrying value book value 账面价值
3.Accounting for Assets 资产的会计处理
Initial recognition: 初始计量—account for assets at cost 以成本记入
cost=the amount paid （consideration）+any incidental costs
consideration n.对价、付款
any incidental costs杂费（运输费、保险费、会计费用）
初始计量的分录（以孤独资产为例）：
Dr：fixed assets
Cr：bank deposit
Depreciation 折旧
Dr：depreciation expense 折旧费用
Cr：Accumulated depreciation 累计折旧
Introduction to asset impairment 资产减值
impair v. 削弱，损坏impair by use 因为使用而损坏
e. g. Technical renovation indicates that the asset owned by our company is impaired impairment n.损害，减少，恶化
e. g. asset impairment 资产减值impairment test 减值测试
资产减值适用以下资产：
Real estate investment valued under cost model 成本计量模式的投资性房地产；
Long term equity investment 长期股权投资；
Fixed assets 固定资产；
Biological assets 生产性生物资产；
Extractive Industries 采掘行业的油气资源；
Intangible assets 无形资产；
Goodwill 商誉
4.How to do impairment test? 如何做资产减值测试
资产减值的迹象Indicators of asset impairment
Is there any indication that an asset is impaired?
①significant decline in market value资产的市价大幅度下跌；
②significant changes in the technological, market, economic or legal environment；企业经营所处的经济、技术或者法律等环境的重大变化
③physical damage or evidence of obsolescence资产实体已损坏或资产陈旧过时；
④evidence from internal reporting the asset is performing worse than expected企业内部报告的证据表明资产的经济绩效已经低于或将低于预期。
如果发生资产减值迹象，我们应该估计可回收金额。
Recoverable amount: the higher of the asset’s fair value less costs to sell （资产的公允价值减去处置费用后的净额）or its present value of expected future cash flow （资产预计未来现金流量的现值）
Time value of money 货币的时间价值
The carrying amount of an asset should be reduced to its recoverable amount.
资产减值分录：
Dr：Impairment loss
Cr：provision for the impairment of asset/ provision for the decline in value of asset 借：资产减值损失
贷：资产减值准备
Lecture example1:
①On Dec. 31, 2007, Linda company found that there was indicator showing that the asset
was impaired and tested an equipment for impairment. The carrying value of the equipment is ￥10million. If the company sold the asset, it could gain￥9.2million. The cost to sale would be ￥0.2million. If the equipment is kept in use, the present value of expected cash flow generated from the asset would be￥8million. Please calculate the amount should be recognized as the provision for the decline in value of the fixed assets on Dec. 31, 2007.
林达公司于2007年12月31日发现其拥有的一台机器设备存在减值迹象故进行减值测试。该设备目前的账面价值为1000万元。如果公司出售该资产将获利920万，发生的处置费用预计为20万元；如果继续使用该设备，那么该资产预计的未来现金流的现值为800万元。请计算该公司于2007年12月31日应该计提的固定资产减值准备的金额是多少？
[答疑编号811060101]
a）Is there any indication that an asset is impaired? Yes
b）What is the recoverable amount of the equipment?
FV less costs to sell =9million
PV of the expected future cash flows = 8million
The recoverable amount =9million.
The provision for the decline in value of the fixed assets =10million – 9million= 1million.
Dr：Impairment loss 1,000,000
Cr：Provision for the impairment of asset 1,000,000
②Fisher company owns an equipment with the historical cost of￥30 million. The amount of ￥8million has been recorded as accumulated depreciation and￥2 million as provision for the impairment of fixed assets. On Dec. 31, 2006, the company made impairment test to the equipment and found there was indicator showing that the asset was impaired. If the equipment is sold,￥18 million can be gained gain after the cost to sale is deducted. If it is kept in use, the residual useful life would be 5 year and the expected future cash flow in the each year is in the
Please analysis if the equipment has been impaired. If it is so, make necessary accounting entries.
费希尔公司拥有某种设备的原值为3000万元，已经计提折旧800万元以及减值准备200万元，该公司于2006年12月31日对甲设备进行减值测试时发现，该类设备存在明显的减值迹象。如果公司出售该设备，将获得1800万元的净利润；如果继续使用，剩余的使用年限为5年，未来5年的现金流净值如表中所示:
请问该资产是否发生减值？如果发生减值，计算其减值准备，并作出会计处理。
[答疑编号811060102]
a）Is there any indication that an asset is impaired? Yes
b）What is the recoverable amount of the equipment?
Carrying value=20 million
FV less costs to sell=18million
PV of the expected future cash flows=600/（1+5%）+550/（1+5%）2+ 400/（1+5%）3+ 320/（1+5%）4 + 180/（1+5%）5 =18.2million
The recoverable amount=18.20million.
Provision for the impairment of the fixed assets =20million–18.20million=1.8million.
会计英语的常用术语
会计英语的常用术语 1.accounting n.会计；会计学 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）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 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 人民币RMB￥美元US$ 英镑￡法国法郎FFr *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
(财务会计)会计英语词汇
会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders
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
财务会计英语
1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities
会计英语翻译
A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner. A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。 A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. 公司由股东拥有，股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. 股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。
会计英语常用词汇
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
最新会计英语词汇
会计英语词汇
会计英语词汇 帐目名词 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 现金 Cash 银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashier''s cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short-term investments 股票 Short-term investments - stock 债券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance
会计方面专业术语的英文翻译
会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销
amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费
bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员
财务英语专业术语
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables