会计英语2.doc
会计英语词汇英文解释
1.Accounting(会计)The process of indentifying, recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization.4.Annual report(年报)A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets, liability, or owne r’ equity.15. Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to the public.24.Privately owned (私有)A corporation owned by a family, a small group of shareholders, or a single individual, in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equi ty) （股东权益）Owners’ equity of a corporation.The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.29.Auditor （审计师）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Interim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(sales) (收入OR商品销售收入)Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.36.Expenses （费用）Decreases in owners’ equity that arise be cause goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash basis （收付实现制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.43.Cost of goods sold (cost of sales) （销售成本）The original acquisition cost of the inventory that was sold to customers during the reporting period.44.Matching （配比）The recording of expenses in the same time period as the related revenues are recognized.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets. income （净利润）The remainder after all expenses has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period.50.Statement of cash flows (cash flow statement) （现金流量表）A required statement that reports the cash receipts and cash payments of an entity during a particular period. loss （净损失）The difference between revenues and expenses when expenses exceed revenues.52.Cash dividends （现金股利）Distribution of cash to stockholders that reduce retained income.53.Statement of retained income （利润分配表）A statement that lists the beginning balance in retained income, followed by a description of any changes that occurred during the period, and the ending balance.54.Statement of income and retained income （收入及利润分配表）A statement that included a statement of retained income at the bottom of an income statement.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in a systematic manner.61.General ledger （总分类账）The collection of accounts that accumulates the amounts reported in the major financial statements.62.T-account （T形账户）Simplified version of ledger accounts that takes the form of the capital letter T.63.Balance （余额）The difference between the total left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （贷方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始凭证)The supporting original records of any transactions.68.Book of original entry （原始分录帐本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.69.General journal (普通日记账)The most common example of a book of original entry; a complete chronological record of transactions.70.Trial balance (试算表)A list of all accounts in the general ledger with their balance.71.Journalizing （记入分类帐）The process of entering transactions into the journal.72.Journal entry （日记帐分录）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.81.Accumulated depreciation (allowance for depreciation) （累计折旧）The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described.82.Data processing 数据处理The totality to the procedures used to record, analyze store, and report on chosen activities.83.Explicit transactions (显性交易)Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all day-to-day routine entries.84.Implicit transactions （非显性交易）Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period.85.Adjustments (adjusting entries) （调帐）End-of-period entries that assign the financial effects of implicit transactions to the appropriate time periods.86.Accrue (应计)To accumulate a receivable or payable during a given period even though no explicit transactions occurs.87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）Revenue received and recorded before it is earned.88.Pretax income （税前利润）Income before income taxes.89.Classified balance sheet (分类资产负债表)A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the company’s financial position.90.Current assets （流动资产）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.91.Current liabilities （流动负债）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital （营运资金、资本）The excess of current assets over current liabilities.93.Solvency （偿付能力）An entity’s ability to meet its immediate financial obligations as they become due.94.Current ratio (working capital ratio) （流动比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.95.Report format （报表格式之一）A classified balance sheet with the assets at the top. Example:Balance Sheet, January 31,20X2Assets 1999 1998Current assetsCashAccounts receivable……Total current assetsLong-term assetsStore equipmentAccumulated depreciationTotal assetsLiabilities and Owners’ Equity 1999 1998 Current liabilitiesNote payableAccounts payable…Total current liabilities Stockholder’s equityPaid-in capitalRetained incomeTotal liabilities and owners’ equity96.Account format （报表格式之二）A classified balance sheet with the assets at the left. Example:Balance Sheet, January 31,20X2Assets Liabilities and Owners’ EquityCurrent assets Current liabilitiesCash Note payableAccounts receivable Accounts payable… …Total current assets Total current liabilitiesLong-term assets Stockholder’s equityStore equipment Paid-in capitalAccumulated depreciation Retained incomeTotal Total97.Single-step income statement (单一步骤收入表)An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.98.Multiple-step income statement (复合步骤收入表)An income statement that contains one or more subtotals that highlight significant relationships.99.Gross profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory thatwas sold.100.Operating income (operating profit) （营业收入）Gross profit less all operating expenses.101.Profitability （收益能力）The ability of a company to provide investors with a particular rate of return on their investment.102.Gross profit percentage (gross margin percentage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales103.Return on sales ratio （销售收益率）Net income divided by sales,104.Return on stockholders’ equity ratio （股东权益收益率）Net income divided by invested capital (measured by average stockholder’s equity)。
会计的英文
会计的英文会计是众多职业中的一种，那么会计的英文翻译是什么你了解吗那么现在来学习关于会计的英语知识及一些相关例句吧，希望能够帮到大家!会计的英文翻译会计[kuài jì]accounting：会计;会计学;记账。
accountant：会计人员，会计师。
accountancy：会计学;会计工作，会计职业。
bookkeeper：(商人的)记账人，(政府机关等的)簿记员，会计。
bursar：(大学等的)财务主管;奖学金获得者。
会计的网络解释1. Accountant：[问题] 有税务代开的做路劳务发票(Invoice)入账的.盼高人指点 [以下内容仅供参考] 如果金...[问题] 我们是小公司 1.职工李四用自己的现金(cash)为公司垫付给b公司账款5000,b公司发票(Invoice)没到2.收到b公司开来发票(Invoice)5000 ,3.偿还李四现金(cash)5000 会计(accountant)分录怎么做谢谢.2. accountancy：2023年3月,ICAEW的会刊会计 (Accountancy)公布了一份由独立机构所作的问卷调查. 该问卷以反对合并的ICAEW 会员为对象,了解他们反对的理由. 问卷显示,64%是担心合并会稀释C.A.在市场上的含金量,这事关会员的身份与地位.3. treasurer：办公室由会长(President)、副会长(Vice President)、秘书、会计(Treasurer)及其他所需人员组成. 会长是业主协会的法人代表. 会长和副会长必须是理事会理事,会长人选必须具有1年以上理事工作经验. 会长的任期为1年,只可以连任1届.会计的双语例句1. 据世界著名会计师事务所德勤评估，巨人网络员工平均收入水平位于行业高端。
The average salary of Giant"s employees tops others"in the same industry, according to Deloitte, one of the world"s leading accounting firms.2. 公司内部组织机构健全，内部管理规范有序，公司主要管理制度有：公司管理手册、人事管理手册、行政后勤管理手册，工程招标代理管理手册，财务会计管理手册，公司员工业绩考评管理手册等。
电大会计学位英语之2选择判断题
二、选择判断题Aa* Only after he comes to consciousness意识you can make the final decision结果. C. you can（can you?）*As I opened the door and went in, the children _____ on the bed playing. A. were sitting*As he was ill, he had to __ the party. －√A miss*Accor ding to the author, the future doesn’t need . √D. followers*After the they drove to the Guest house at speed. √ A. top*All I'm trying to do is to _____ why your condition has not been improved. √B. find outBb*By now Old Wang worked in that factory for twenty years. A. workedCc*Could I borrow that book when you've finished _______ it? √D. reading* Caught a ______of the taxi before it disappeared around the corner of the street . √B glimpseDd*disturbing her ,the news had a strangely calming effect.－√D instead of*Did he say anything about how the work √A was to be done*Do you think that the labor bill will be passed?"劳工案是否通过"Oh, yes. It's _____ that it will." √ B. very likelyteEe* Every one of the students had to do their own experiment试验, and then于是professor Brown judged判断the results结果 . √ A. theirGg*Get up earlier早的__ B.so that you can catch the train tomorrow morning.Hh*His plan _C. was laughed at by those who heard it.*He said he _ A.was to return返回from Germany the next day.*He smiled and told me I would receive收到a(n) C. extra$ 100 a year!*He is given answers that only D. add to his confusion混淆.* A.So long as he works hard, I didn't mind when he finishes the experiment实验.* He got two pieces of informations about the new product. √B. informations* He cannot remember the thing whose made me very sad. C. whose*Hangzhou is the most beautiful city I saw. D. saw*He had four copies of this article_____ in black. B. typed*He was afraid to _______ Mary when she was doing her homework. B. interrupt*He suddenly realized how much they_____.A. had both changed*His French was no than M. Partier's English. D. better*He had two houses. He lived with his wife and child in the outer house,___……C. which* He is the problem B you should pay attention.B. to which*He is very interested in the film,_D___I don’t like. D. that*He found it impossible to finish the work with such a sjort time(with )*He speaks English more flrenthy than his brother is. ( is )*He never ______ to read the news but turned at …….－√D. troubled* He lived to be ninety-eight, the _______ man in Bulgaria保加利亚.√ A. healthiest最健康的*he has a voice so that everyone can hear very clearly－√ clo ud*he did not feel going out as she had a slight headache －√C like* He didn't live up to实践____________ had been expected期待of him√ A. what*It was not very _ C. wise __of you to sell the house. The price is increasing增长中everyday.*It was difficult to guess what her _ D. reaction _____ to the news would be.*I didn't know what to do, but then an idea suddenly __D. appeared____ to me.*Inquiries调查_A. concerning the condition of the patients may be made personally or by telephone.*It's a pity可惜的___ C. that ____ you missed such an interesting program.*I know nothing about it _ C.except除…外__ what I have read in the papers.*"I believe you and Sally will really impress留下印象……expect _ B. too much of us __.*I know that either you or your father _√A.has _____ a copy.*If you don't go to school _ B. regularly __, you will not learn your lessons very well.*It's easier for me to go there on foot than driving a car. D. driving a car*It _____ the eyes to read in such poor light. A. hurts*I usu ally go back to my hometown by train, but this time I'll ____……A. try going*I remember the whole thing as if it _____ yesterday. C. had happened*I don' t like living with a room mate. I'm moving _____ my family's house. A. back to*I _____ him ever since he moved to America. A. have never heard of*If it ____ true, it will cause us a lot of trouble. B. is*I_D___my paper because it is too easy for me. D. have handed in*“I’m leaving now”“Make sure_D__the door”D you have locked* If you can’t pay the bill you’re going to( B. fall in troubles*It’s easier for me to go there on hot than drivng a car ( driving a car )*In newtonian it is not difficulty to write down the basic…that must be solved in…( not difficulty )*If you _____as I told you, this wouldn't have happened. A. had done*I never have coffee sugar.－C. Without*I don' t like living with a room mate. I'm moving _____ my family's house. √A. back to*I left my house early. , the traffic was terrible and it took me a long time to get there. √A. However*I usually go back to my hometown by train, but this time I'll _______ there by bus for a change. √A. try going*If the train arrives _______ it should be three o'clock exactly . √B. on time*I can hardly believe my eyes. This _______ man is actually a scientist who once won the Nobel Prize－√D. unremarkable *I ran _______ Alice, who was on her way to see how I was getting along. √D. into* I tried very hard to persuade him to join our group but I met with a flat _____ √C. refusal* I will repair this new TV set without charging免费because it is under _______. √C. guarantee保证期* I'll call to see you this evening _______ I can stay only a few minutes. √D.appeared出现,出席,发表*I felt that I was not yet _______ to travel旅行. √C. strong enough* It seems very difficult _______. √ C. to keep the child from crying使孩子不哭泣*It made us very angry like theft －√A to hear him talk*It is desirable that the airplane___ as light as possible. －√C be*I’m learning French, but I still can’t spea k it____. －√D really*____is easily seen.－√A The advantage of the economic reform*I be very nice if he could come for our party. √B. would*I’ll call in see you this evening I can stay only a few minutes. √D. though*I could not persuade him to accept it make him see the importance of it. √ D. nor could I*I was such a wonderful day that they decided it take a day to the mountain. √D. excursion*I,d rather read than watch television ,the programs seem __________all the time .－√C to be g etting worse*It was a long drive to get to the beach海滩and we three took the wheel轮子 . √ C. in turn依次Jj*Jack was riding his new mountain bike _______ top speed. A. at*Jim was upset last night becausehe had to do too many homeworks( many homeworks )*The race赛跑was so close紧凑that everyone was __D holding his breath ___at the finish.*The boy _ D. came at ___ the dog with a thick stick粗手杖but the dog did not yield服从.*They were so far away that I couldn't __ C. make out辨认出___their faces表情clearly.*This is a B. convincing____ argumen争论t.*The police did not at first her the crime罪行. A.contact接触with*The problem is how we can operate the new machine on such a short time. C. on (in?)*They that place before the earthquake took place. B. had left*The small boy kept _____his mother for a penny, so she gave …………D. asking*There was no bus. I have to walk home. B. have*Thunderstorms are _____common in Ireland than in England. D. much less*____this job, you have to have enough experience. A. To complete*The government will have to work hard__D___the confidence of the……D. to win back*The noise of the traffis A panl form his work. A. annoyed*The road is kept open_A__the year.A. throughout*The observer’s statement about the accident was very__D___.we know …… D. exceptional*This is a _C___argument. C. inconvincible*The instructor had gone over the problems many times befor ths students will take the final examination. ( will take )*They that place before the earthquake took place. B. had left*The boy __________ the dog with a thick stick粗手杖but the dog did not yield－√B.won over*This is the problem _______ you should pay attention.√ A. to which* The _______ you are, the happier they will be. √C. kinder*The speech _____, a lively discussion started.－√D. having been delivered* This is the hotel _______ I met the famous actor Chen Long. √B. in which*The government will have to work hard __________ the confidence of the people after the terrible event.√ A. to win back * They have never heard any .顾客投诉√ C. customer's complaint*The police did not at first her the crime罪行. √ A. connect with 连接* The United Nations Conference商会on Global ……, was a very ________ meeting.√ A. prod uctive多产*The escaped prisoner逃亡的囚犯waited until _____ of night before leaving his hiding遮盖place. √A. dark黑暗*_______ that my head had cleared, my brain was also beginning to work much better. √C. Now*The noise噪音of the traffic交易_________ Paul保罗from his work. √B. distracted心烦意乱的* that may eventually reduce the amount of …………√C.so clever are the construction robots*the student’s today is to write a book report -－√ B assignment*the speech ,a lively discussion started.－√B、being delivered*the officials in the at London airport were very polite.－√ C、customs*The business has__ from having one office to having twelve. －√A expanded*The girl has made up her mind to go abroad with her boyfriend despite her parents’ ___ .－√D objection*The of air travel during this century has made the world seem smaller. √B. connection*The sign ___ that cars cannot enter √B means* the noise of the traffic __________paul from his work.－√D distracted*The company offered him high pay as an to accept the job. √ A. inducement*Those of us who smoke should have their hung lungs x-rayed regularlyMm*Mr. Wang is an engineer工程师__ D. by _____ profession专业.* D. Since many of the customers work …… night.*My father never gave me _A. much advice______.* _D___many of the customers work doing the day, Billy …… night. D. since* Many words in the English language are French in ___√C. origin* Mr. John kept thinking hard, but failed to _______a workable plan.√ A. come up with* Mary was going to a wedding婚宴so she brushed刷（发）_______ well. √ A. her hairNn*None of them spoke English __A. except_____ Sam.*Nobody knows how long and how……system will _ C. knock __ down the economy节约措施.* Now that the newspaper arrived we can see the scores of the tennis matches. B. arrived 到达*Now that they have successfully passed the TOEFL, the students were ready to begin……C. were*Now more and more young people are learning for the little hero. ( for )*Not until your work is finished _ √B. can you leavePp*Please don't leave the building __ D.unless asked_____ to do so.*Please don't get angry with him. _______, he was only 4 years old, you know. D. After allSs*Send us a message if you __ D. have any difficulty.*Since we can't hear you at the back of the hall, you'll have to _raise提高_ your voice.* Sunglasses太阳镜are used to _A.protect____ people's eyes from the light of the sun.*She did not feel _ A. like ____ going out, as she had a slight轻微的headache头痛.*Seriously , I don't understand the situation at all. D. speaking*She has read the article last week.A. has read* Some of your suggestions have been adopted but others have been ______ as they are not workable. √B. turned down拒绝*She ____ a new idea for increasing sales. －√A came up with*Shall we request the chairman__ our suggestion again? －√C consider* She has nothing to do with the murder case. She is not it. √C. involved inUu* Unless he is C intense love. he hardly evers eyes for very long ……C. confessingWw*Would you like some salad? _____C. No, thanks*We set up a lot of universities since 1949. We have also set up a Central……A. set up*We were _______ for half an hour in the traffic交通事故and so we arrived late. √C. held up* Without even thinking about _______ he was doing, he stopped the car. √ D. what*what time do you usually in the morning?－√A get up stress*We forgave his bad temper because we know that his son’s illness had put him under great____√D. stress*When her name was mentioned. I sam Mary from her seat. √D. risingYy* You should be working instead of lie there in bed. C. lie*Yesterday morning she _______ one of her old friends in the street. D. came across*You are_____ these problems. They can't be real. C. imagining*You ______ drive on the right靠右行驶in the U. S. A. √C. have to* you will need the things a pen, a notebook and a ruler.－√b following。
会计英语词汇
现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumables材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment，furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific `equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Advances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings，beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance）在产品计价（work-in-process costing）联产品成本计算（joint products costing）生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve）农业生产成本（agriculture production cost）原始成本和重置成本（original cost and replacement cost）工程施工成本直接成本与间接成本（direct cost and indirect cost）可控成本（controllable cost）制造费用分配（manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation）期间，费用成本控制程序（procedure of cost control）成本记录（cost entry，cost recorder cost agenda）成本计算分批法（job costing method）直接人工成本差异（direct labor variance）成本控制方法（cost control method）内河运输成本生产费用要素（elements of production expenses）历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期（cost period）平均成本与个别成本（avorage cost and individual cost）跨期摊提费用分配（inter-period expenses allocation）计划成本（planned cost）数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost）成本控制标准（standard of cost control）副产品成本计算（by-product costing）责任成本（responsibility cost）生产损失核算（production loss accounting）生产成本（production cost）预计成本（predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs）决策成本（cost of decision making）成本计算品种法（category costing method）在产品成本（work-in-process cost）工厂成本（factory cost）成本考核（cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach）约当产量比例法（equivalent units method）原始记录（original record）可比产品成本分析（general product cost analysis）成本计算方法（costing method）成本计算对象（costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost）成本计划（cost plan）成本会计（cost accounting）成本核算原则（principle of costing）成本核算程序（cost accounting qrocedures）成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配（ocst allocation）成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment）成本差异（cost variance）成本报告（costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices）产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划（the plan of product costs）产品成本（product cost）初级会计汇总原始凭证（cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿（working paper）复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录（compound entry）划线更正法（correction by drawing a straight ling）汇总原始凭证（cumulative source document）会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法（correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting）会计致迹╝ccounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book）集合分配账户（clearing accounts）计价对比账户（matching accounts）记账方法（bookkeeping methods）记账规则（recording rules）记账凭证（voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers）记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary）简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit-credit bookkeeping）通用日记账核算形式（bookkeeping procedure using general journal）外来原始凭证（source document from outside）现金日记账（cash journal）虚账户（nominal accounts）序时账簿（book of chronological entry）一次凭证（single-record document）银行存款日记账（deposit journal）永续盘存制（perpetual inventory system）原始凭证（source document）暂记账户（suspense accounts）增减记账法（increase-decrease bookkeeping）债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit-credit relationship）账项调整（adjustment of account）专用记账凭证（special-purpose voucher）转回分录（reversing entry）资金来源账户（accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document）总分类账簿（general ledger）总分类账户（general account）附加账户（adjunct accounts）付款凭证（payment voucher）分类账簿（ledger）中级会计固定资产（fixed assets）利润总额利益分配（profit distribution）应计费用（accrued expense）商标权（trademarks and tradenames）净利润（net income）应付利润（profit payable）收益债券（income bonds）利息资本化（capitalization of interests）预付账款（advance to supplier）其他应收款（other receivables）现金（cash）公司债券发行（corporate bond floatation）应付工资（wages payable）实收资本（paid-in capital）盈余公积（surplus reserves）股利（dividend）应交税金（taxes payable）负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment）专有技术（know-how）专营权（franchises）资本公积（capital reserves）自然资源（natural resources）存货（inventory）偿债基金（sinking fund）长期应付款（long-term payables）长期投资（long-term investments）长期借款（long-term loans）长期负债（long-term liability of long-term debt）财务费用（financing expenses）拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法（variable costing）版权（copyrights）高级会计期货交易市场（market of futures transaction）期货交易（futures transaction）举债经营融资租赁（leveraged lease）金融工具（financial instruments）企业集团（business qroup）年度报告（annual report）内部往来（transactions between home office and branches）合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow）合并价差（cost-book value differentials）合并会计报表（consolidated financial statements）购买法（purchase methed）企业整体价值（the value of an enterprise as a whole）权益结合法（pooling of interest method）期内所得税分摊（intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory）公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money）基金论（the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses）举债经营收购（Leveraged buyouts，简称LBC）（美）母公司持股比例变动（change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法（comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation）买入汇率（buying rate）期货合约（futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售（crosswise sale）固定汇率（fixed rate）纳税影响法（tax effect method）记账汇率（recording rate）横向合并（horizontal integration）合并前股利（preacquisition dividends）可变现净值（net realizable）企业合并会计（accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率（selling rate）金融期货交易（financial futures transaction）会计利润（accounting income）合并损益表（consolidated income statement）公允价值（fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion）破产清算（bankrupcy liquidation）企业合并（business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax）个人财务报表（personal financial state-ments）（美）改组计划（reorganization plan）（美）改组（reorganization）复杂权益法（complex equity method）附属公司（associated company）负权人偿金（dividend）浮动汇率（floating rate）分支机构会计（accounting for branch）推定赎回损益（constructive gains and losses on bonds）推定赎回（constructive retirement）投机（spculation）贴水（discount）特定物价指数（specific price index）分支机构（branch）分期收款销货（installment sales）分次清算（installment liquidation）分部报告（segmental reporting）房地产收入（real estate revenue）房地产成本（cost of real setate）房地产（real estate）多种汇率法（multiply exchange rate）对境外实体的净投资（net investment in foreign entities）订量单位：（units of measurement）递延法（deffered method）当代理论（contemporary theory）单一汇率法（singal method）退休金（pension plan）退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency）外币业务（foreign currency transaction）吸收合并（merger）物价变动会计（accounting for price changes）无偿债能力（insolvency）完全合并（full consolidation）物价指数（price index）物价变动（price changes）完全应计法（full accrual method）物价总指数（general price index）外汇期货交易（foreign exchange frtrues transaction）下推会计（push-down accounting）（美）先折算后调整法（translation-remeasurement method）现行成本/稳值货币会计（current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting）先调整后折算法（remeasurement-translation method）销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts）新合伙人入伙（admission of a new parther）向上销售（upstream sale）衍生金融工具（derivative financial instru-ments）销售式融资租赁（sales-type financing lease）向下销售（downstream sale）消费税（consumer tax）一笔交易观（one-transaction opinion）业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书（prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi-reorbganization）（美）资本保全（capital maintenance）资本化价值（capitalized value）资本因素（capital factor）资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation）出租人会计（accounting for leases-lessor）持有（产）损益（holding gains losses）持仓盈亏（opsition gain and loss）承租人会计（accounting for leases-leasee）成本回收法（cost recovery method）纵向合并（Vertical integration）综合变动（general change）子公司权益变动（change in ownership of a subsidiary）子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计（fiduciary accounting）（美）财产税（property tax）部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁（leases）租金（rents）企业会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场（negotiable CDmarket）货币市场（money market）黄金市场（gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司（limited pactnership）公司（company）二级市场（security secondary market）独资企业（sole proprietorship）店头市场（over-the -counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度（financial regulations）财务政策（financial policy）财务预测（financial forecast）财务控制（financial control）金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management）一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场（foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization）事业单位会计（accounting for non-profit organizations）事业单位固定资产（fixed assets for non-profit organizations）事业单位固定基金（fixed funds non-profit organizations）事业单位负债（liabilities for non-profit organizations）事业单位对外投资（outside investments fornon-profit organizations）事业单位财务清算（liquidation of non-profit organization）上缴上级支出（payment to the higher authority）上级补助收入（grant from the higher authority）其他收入（miscellaneous gains）科学事业单位资产（scientific researchinstifutes‘assets）科学事业单位支出（scientific researchinstitutes‘expenditures）科学事业单位预算（scientific researchinstitutes‘budgeting）科学事业单位收入（scientific researchinstitutes‘revenues）科学事业单位结余（scientific research institutes‘surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes-analysis of accounting statements）科学事业单位会计（sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes-cost maragement）科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure）基金预算收入（fund budget revenue）基金预算结余（surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产（colleges and universities assets）高等学校支出（colleges and universities expenditures）高等学校预算管理方式（budget management method of colleges and universities）高等学校收入（colleges and universities revenues）专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）中华人民共和国预算法（the budget law of the people‘s Republic of China）资金调拨支出（expenditure on allocated and transeferred fund）财政收入（public finance-revemue）财政净资产（public finance-net assets）财政负债（public finance-liabilities）财政补助收入（grant from the state）拨入专款（restricted appropriation）注会师考试《审计》中的128个英文单词1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.simall business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.esistence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion否定意见会计英语词汇大全1AAA 美国会计学会2Abacus《算盘》杂志3abacus 算盘考试大论坛4Abandonment废弃,报废;委付5abandonment value 废弃价值6abatement①减免②冲销7ability to service debt 偿债能力8abnormal cost 异常成本9abnormal spoilage 异常损耗10above par 超过票面价值11above the line线上项目12absolute amount 绝对数,绝对金额13absolute endorsement 绝对背书14absolute insolvency 绝对无力偿付15absolute priority 绝对优先求偿权16absolute value 绝对值17absorb 摊配,转并18absorption account 摊配账户,转并账户19absorption costing 摊配成本计算法20abstract 摘要表考试大论坛21abuse 滥用职权22abuse of tax shelter 滥用避税项目23ACCA特许公认会计师公会24accelerated cost recovery system 加速成本收回制度25accelerated depreciation method 加速折旧法,快速折旧法26acceleration clause 加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptance bill 承兑票据29acceptance register 承兑票据登记簿30acceptance sampling验收抽样31access time 存取时间32accommodation 融通33accommodation bill 融通票据34accommodation endorsement 融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability 经营责任,会计责任37accountability unit 责任单位38Accountancy 《会计》杂志39accountancy 会计40accountant 会计员,会计师41accountant general 会计主任,总会计42accounting in charge 主管会计师43accountant,s legal liability 会计师的法律责任44accountant,s report 会计师报告45accountant,s responsibility 会计师职责46account form 账户式,账式47accounting①会计②会计学48accounting assumption 会计假定,会计假设49accounting basis 会计基准,会计基本方法50accounting changes 会计变更51accounting concept 会计概念52accounting control 会计控制53accounting convention 会计常规,会计惯例54accounting corporation 会计公司55accounting cycle 会计循环56accounting data 会计数据57accounting doctrine 会计信条58accounting document 会计凭证59accounting elements 会计要素60accounting entity 会计主体,会计个体61accounting entry 会计分录62accounting equation 会计等式63accounting event 会计事项64accounting exposure 会计暴露,会计暴露风险65accounting firm 会计事务所考试大论坛66Accounting Hall of Fame 会计名人堂67accounting harmonization 会计协调化68accounting identity 会计恒等式69accounting income 会计收益70accounting information 会计信息71accounting information system 会计信息系统72accounting internationalization 会计国际化73accounting journals 会计杂志74accounting legislation 会计法规75accounting manual 会计手册76accounting objective 会计目标77accounting period 会计期78accounting policies 会计政策79accounting postulate 会计假设80accounting practice 会计实务81accounting principle 会计原则82Accounting Principle Board 会计原则委员会83accounting procedures 会计程序84accounting profession 会计职业,会计专业85accounting rate of return 会计收益率86accounting records 会计记录,会计簿籍87Accounting Review 《会计评论》88accounting rules 会计规则89Accounting Series Release 《会计公告文件》90accounting service 会计服务91accounting software 会计软件92accounting standard 会计标准,会计准则93accounting standardization 会计标准化94Accounting Standards Board 会计准则委员会(英) 95Accounting Standards Committee 会计准则委员会(英)96accounting system①会计制度②会计系统97accounting technique 会计技术98accounting theory 会计理论99accounting transaction 会计业务,会计账务100Accounting Trend and Techniques 《会计趋势和会计技术》101accounting unit 会计单位102accounting valuation 会计计价103accounting year 会计年度104accounts 会计账簿,会计报表105account sales 承销清单,承销报告单106accounts payable 应付账款107accounts receivable 应收账款108accounts receivable aging schedule 应收账款账龄分析表109accounts receivable assigned 已转让应收账款110accounts receivable collection period应收账款收款期111accounts receivable discounted 已贴现应收账款112accounts receivable financing 应收账款筹资,应收账款融资113accounts receivable management 应收账款管理114accounts receivable turnover 应收账款周转率,应收账款周转次数115accretion 增殖116accrual basis accounting 应计制会计,权责发生制会计117accrued asset 应计资产118accrued expense 应计费用119accrued liability 应计负债120accrued revenue 应计收入121accumulated depreciation 累计折旧122accumulated dividend 累计股利123accumulated earnings tax 累积盈余税,累积收益税124accumulation 累积,累计125acid test ratio 酸性试验比率126acquired company 被盘购公司,被兼并公司127acquisition 购置,盘购128acquisition accounting 盘购会计129acquisition cost 购置成本130acquisition decision 购置决策131acquisition excess 盘购超支。
会计英语(第二版)第一章中英文互译
会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。
21春学期(1703)《会计专业英语》在线作业_2.doc
1.If the allowance method of accounting for uncollectiblereceivables is used, what general ledger account is credited towrite off a customer's account as uncollectible?A.Uncollectible Accounts ExpenseB.AccountsReceivable C.Allowance for Doubtful Accounts D.Interest Expense【参考答案】: B2.The debt created by a business when it makes a purchase onaccount is referred to as anA.account payableB.account receivableC.assetD.expense payable【参考答案】: A3.In the accounting cycle, the last step is（）A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trialbalance D.journalizing and posting the closing entries【参考答案】: C4.All of the following below are needed for the calculation ofdepreciation except( )A.costB.residual valueC.estimated lifeD.book value【参考答案】: D5.Debts owed by a business are referred to as( )A.accounts receivablesB.equitiesC.owner’sequity D.liabilities【参考答案】: D6.Merchandise inventory at the end of the year was understated.Which of the following statements correctly states the effect ofthe error? income is understated income is overstatedC.cost of merchandise sold is understatedD.merchandise inventory reported on the balance sheet is overstated【参考答案】: A7.The inventory method that assigns the most recent costs to costof good sold isA.FIFOB.LIFOC.averageD.specific identification【参考答案】: B8.What is the term applied to the excess of net revenue from salesover the cost of merchandise sold?A.gross profitB.income from operations incomeD.gross sales【参考答案】: A9.A capital expenditure results in a debit to （）A.an expense accountB.a capital accountC.a liabilityaccount D.an asset account【参考答案】: D10.How is treasury stock shown on the balance sheet?A.as an assetB.as a decrease in stockholders' equityC.as an increase in stockholders' equityD.treasury stock is not shown on the balance sheet【参考答案】: B11.The business entity concept means thatA.the owner is part of the business entityB.an entity is organized according to state or federal statutesC.an entity is organized according to the rules set by the FASBD.the entity is an individual economic unit for which data are recorded, analyzed, and reported【参考答案】: D12.Notes may be issued （）A.when assets are purchasedB.to creditor's to temporarily satisfy an account payable created earlierC.when borrowing moneyD.all of the above【参考答案】: D13.The primary purpose of a stock split is to （）A.increase paid-in capitalB.reduce the market price of the stock per shareC.increase the market price of the stock per shareD.increase retained earnings【参考答案】: B14.Low Company owns 40% of the voting stock of High Corporationand uses the equity method in recording this investment. HighCorporation reported a $10,000 net loss. Low Corporation's entrywould include a ( )A.Debit to the investment account for $10,000B.Debit to the investment account for $4,000C.Credit to the investment account for $4,000D.Debit to a loss account for $4,000【参考答案】: Cing accrual accounting, expenses are recorded and reportedonly（）A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred【参考答案】: A16.The amount of the outstanding checks is included on the bankreconciliation as a(n) ( )A.deduction from the balance per depositor's recordsB.addition to the balance per bank statementC.deduction from the balance per bank statementD.addition to the balance per depositor's records【参考答案】: C17.Expenses are recorded when( )A.cash is paid for services renderedB.a bill is received in advance of services renderedC.services are renderedD.none of the above【参考答案】: C18.The journal entry a company uses to record the estimatedaccrued product warranty liability is （）A.debit Product Warranty Expense; credit Product WarrantyPayable B.debit Product Warranty Payable; credit Cash C.debitProduct Warranty Expense; credit Cash D.debit Product Warranty Payable; credit Product Warranty Expense【参考答案】: A19.The two most common specialized fields of accounting inpractice are( )A.forensic accounting and financial accountingB.managerial accounting and financial accountingC.managerial accounting and environmental accountingD.financial accounting and tax accounting systems【参考答案】: B20.The ability of a business to pay its debts as they come dueand to earn a reasonable amount of income is referred to as ( )A.solvency and leverageB.solvency and profitabilityC.solvency and liquidityD.solvency and equity【参考答案】: B21.Income is recognized when an increase in future benefitsrelated to an increase in an asset of a decrease of a liabilityhas arisen that can be measured reliably.A.错误B.正确【参考答案】: B22.The order of the flow of accounting data is (1) record in theledger, (2) record in the journal, (3) prepare the financialstatements.T.对 F.错【参考答案】: F23.Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.A.错误B.正确【参考答案】: B24.During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.A.错误B.正确【参考答案】: A25.An account receivable is a claim against a customer arising from a sale on account.T.对 F.错【参考答案】: T26.Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.T.对 F.错【参考答案】: T27.The units of production depreciation method matches expenses against revenue the best.T.对 F.错【参考答案】: T28.Any difference between the fair market values of the securities and their cost is a realized gain or loss.A.错误B.正确【参考答案】: A29.The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.T.对 F.错【参考答案】: F30.Horizontal analysis is used to compare the financial statements of the same company for different periods.T.对 F.错【参考答案】: T31.The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.A.错误B.正确【参考答案】: A32.When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issued.T.对 F.错【参考答案】: F33.Dividends in arrears are liabilities of the corporation. T.对 F.错【参考答案】: F34.If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.A.错误B.正确【参考答案】: A35.The matching concept supports reporting revenues and related expenses in the same period.T.对 F.错【参考答案】: T36.Accounting is a service that provides many different users with financial information to make economic decisions.A.错误B.正确【参考答案】: B37.The normal balance of the accumulated depreciation account is debit.A.错误B.正确【参考答案】: A38.If the liabilities owed by a business total $500,000, then the assets also total $500,000.A.错误B.正确【参考答案】: A39.Under the perpetual inventory system, when a sale is made, both the sale and cost of merchandise sold are recorded.T.对 F.错【参考答案】: T40.Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.T.对 F.错【参考答案】: T41.The book value of a fixed asset reported on the balance sheet represents its market value on that date.A.错误B.正确【参考答案】: A42.Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.T.对 F.错【参考答案】: F43.Liability accounts are increased by debits.T.对 F.错【参考答案】: F44.The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.T.对 F.错【参考答案】: F45.Paying an account payable increases liabilities and decreases assetsT.对 F.错【参考答案】: F46.Financial statements should be understandable to everyone.A.错误B.正确【参考答案】: A47.During inflationary periods, the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.T.对 F.错【参考答案】: T48.The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.T.对 F.错【参考答案】: F49.If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.T.对 F.错【参考答案】: F50.Purchasing supplies on account increases liabilities and decreases equity.T.对 F.错【参考答案】: F。
会计英语综合测试二
会计英语综合测试二测试时间为120分钟一、英译汉（请将答案直接写在题后，每小题1分，共20分）：二、汉译英（请将答案直接写在题后，每小题1分，共20分）： 三、单项选择题（每道题只有一个最准确的答案，请将答案填写在要求的表格内，每小题1分，共15分）1. An estimate based on an analysis of receivables shows that $780 of accounts receivables areuncollectible. The Allowance for Doubtful Accounts has a debit balance of $110. After preparing the adjusting entry at the end of the year, the balance in the Uncollectible Accounts Expense is A. $110 B. $780 C. $670 D. $8902. What is the type of account and normal balance of Allowance for Doubtful Accounts? A. Contra asset, credit1. Liquidation2. Goodwill3. Comprehensive income4. Lower-of-cost-or-market method5. Dividend6. Stock splits7. Partnership8. Bond9. Depreciation10. Preferred stock11. Debenture bond 12. Stock dividend 13. Limited liability 14. Sink fund 15. Treasury stock16. Allowance for doubtful account 17. Weighted average cost 18. Stockholders19. Inventory turn over rate 20. Intangible assets11. 毛利率法 12. 剩余价值 13. 余额递减法 14. 实地盘存 15. 或有负债 16. 年金 17. 有价证券 18. 可赎回债券 19. 董事会 20. 面值1. 现值2. 经营租赁3. 先进先出法4. 存货5. 非常项目6. 实收资本7. 流通在外股票8. 资产减值9. 合并财务报表 10. 摊销B. Asset, debitC. Asset, creditD. Contra asset, debit3.The two methods of accounting for uncollectible receivables are the allowance method and theA. equity methodB. direct write-off methodC. interest methodD. cost method4.Merchandise inventory at the end of the year is overstated. Which of the following statementscorrectly states the effect of the error?A. owner's equity is overstatedB. cost of merchandise sold is overstatedC. gross profit is understatedD. net income is understated5.If the estimated rate of gross profit is 40%, what is the estimated cost of the merchandiseinventory on June 30, based on the following data?June 1 Merchandise inventory $ 75,000June 1-30 Purchases (net) 150,000June 1-30 Sales (net) 135,000A. $144,000B. $140,000C. $ 81,000D. $ 54,5006.The inventory data for an item for November areNov. 1. Inventory..... 20 units at $204. Sold............. 10 units10. Purchased.... 30 units at $2117. Sold............. 20 units30. Purchased.... 10 units at $22Using the perpetual system, costing by the last-in, first-out method, what is the cost of the merchandise inventory of 30 units on November 30?A. $640B. $610C. $620D. $6307. A fixed asset with a cost of $40,000 and accumulated depreciation of $36,500 is traded for asimilar asset priced at $60,000. Assuming a trade-in allowance of $3,000, the recognized loss on the trade isA. $1,000B. $3,500C. $ 500D. $1,5008.All of the following below are needed for the calculation of depreciation exceptA. costB. residual valueC. estimated lifeD. book value9.Equipment with a cost of $160,000 has an estimated residual value of $10,000 and an estimatedlife of 5 years or 12,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used 3,300 hours?A. $30,000B. $32,500C. $34,000D. $40,00010.On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. Assume thatthe fiscal year of Still Co. ends June 30. What is the amount of interest revenue recognized by Still in the following year?A. $1,200.00B. $1,208.89C. $1,306.67D. $1,600.0011.The maturity value of an interest-bearing note payable is theA. face value plus the interestB. face value minus the interestC. interestD. face value12.The journal entry a company uses to record the payment of an ordinary note isA. debit Cash; credit Notes PayableB. debit Accounts Payable; credit CashC. debit Notes Payable and Interest Expense; credit CashD. debit Notes Payable and Interest Receivable; credit Cash13.When a stock dividend is declared, which of the following accounts is credited?A. Common SockB. Dividend PayableC. Stock Dividends DistributableD. Retained Earnings14.The excess of sales price of treasury stock over its cost should be credited toA. Treasury Stock ReceivableB. Premium on Capital StockC. Paid-In Capital from Sale of Treasury StockD. Income from Sale of Treasury Stock15.The reduction of par or stated value of stock by issuance of a proportionate number ofadditional shares is termed aA. liquidating dividendB. stock splitC. stock optionD. preferred dividend四、判断题（判断对错，正确请打√，错误请打×，将答案填入试卷第一页表格内，每小题1分，共10分）1.Of the two methods of accounting for uncollectible receivables, the allowance method providesin advance for uncollectible receivables.2.The difference between Accounts Receivable and its contra asset account is called netrealizable value.3.Title to merchandise shipped FOB shipping point passes to the buyer upon delivery of themerchandise to the buyer's place of business.4.During inflationary periods, the use of the FIFO method of costing inventory will result in agreater amount of net income than would result from the use of the LIFO cost method.5.The depreciable cost of a building is the same as its acquisition cost.6.Capital expenditures are costs of acquiring, constructing, adding, or replacing property, plantand equipment.7.The amount of money a borrower receives from the lender is called maturity value.8.The proceeds from discounting a $20,000, 60-day, note payable at 6% is $20,200.9.The declaration and issuance of a stock dividend does not affect the total amount of acorporation's assets, liabilities, or stockholders' equity.10.The main source of paid-in-capital is from issuing stock.五、填空题（请注明题号，将答案写在答题纸上，每空1分，共10分）1.Interest = ( ) * rate* time2.Accounts receivable turnover = ( ) / average accounts receivable3.Inventory turnover = ( )/( )4.Depreciation cost = ( ) - ( )5.Quick ratio = ( )/( )6.Price-earnings ratio = ( )/ ( )六、请根据描述写出正确的专业词汇：（请注明题号，将答案写在答题纸上，每小题1分，共5分）1.The operating expense incurred because of the failure to collect receivables.2.The inventory cost estimating method which is based on the relationship of the cost ofmerchandise available for sale to the retail price of the same merchandise.3. A method provides for the same amount of depreciation expense for each unit produced or eachunit of capacity used by the asset.4.The cost of acquiring fixed assets that benefit only the current period or costs incurred fornormal maintenance and repairs.5. A cash distribution of earnings by a corporation to its shareholders.七、业务题:（每个分录2分，共20分）Ditzler Company uses the allowance method of accounting for uncollectible accounts receivable. Selected transactions are as follows:1.Feb. 1, sold merchandise on account to Ames Co., $8,000. The cost of the merchandise sold was$4,500.2.Apr. 9, wrote off a $2,500 account from Dorset Co., as uncollectible.3.June 13, reinstated the account of Dorset Co., written off on April 9, and received $2,500 in fullpayment.4.Aug. 1, issued a 90-day, 12% note for $1,000 to Murray Co., for the overdue account.5.Oct. 30, the note issued to Murray Co. matured.6.Nov. 1, issued 2,000 shares of $50 par preferred stock for cash at $55.7.Nov. 16, declared a cash dividend of $1 on the 10,000 shares of common stock.8.Dec. 31, it is estimated that 2% of the balance of accounts receivable for the year ended Dec.31will be uncollectible. Before adjustment, the “allowance for doubtful accounts”has a credit balance of $200, and the accounts receivable account has a debit balance of $20,000.。
会计英语综合测试一
会计英语（2）综合测试一测试时间为120分钟一、英译汉（请将答案直接写在题后，每小题1分，共20分）：二、汉译英（请将答案直接写在题后，每小题1分，共20分）：三、单项选择题（每道题只有一个最准确的答案，请将答案填写在要求的表格内，每小题1分，共15分）1. If the allowance method of accounting for uncollectible receivables is used, what general ledger account is debited to write off a customer's account as uncollectible? A. Uncollectible Accounts Expense B. Accounts ReceivableC. Allowance for Doubtful AccountsD. Interest Expense2. Allowance for Doubtful Accounts has a debit balance of $500 at the end of the year (before adjustment), and uncollectible accounts expense is estimated at 3% of net sales. If net sales are $600,000, the amount of the adjusting entry to record the provision for doubtful accounts is A. $18,5001. Present value2. Operating lease3. LIFO method4. Inventory5. Extraordinary item6. Paid-in capital7. Outstanding stock 8. Asset impairment9. Consolidated financial statement 10. Merger 11. Gross profit method 12. Residual value13. Declining-balance method 14. Physical inventory15. Contingent liability 16. Annuity17. Marketable securities 18. Callable bonds 19. Board of directors 20. Par11. 信用债券 12. 现金股利 13. 有限责任 14. 偿债基金 15. 库藏股票 16. 坏账准备 17. 加权平均法 18. 股东 19. 存货周转率 20. 无形资产1. 清算2. 商誉3. 全面收益4. 成本与市价孰低法5. 股利6. 股票分割7. 合伙企业8. 债券9. 折旧 10. 优先股C. $18,000D. none of the above3. The following lots of a particular commodity were available for sale during the year:Beginning inventory........ 10 units at $60First purchase................ 25 units at $63Second purchase............ 30 units at $64Third purchase............... 10 units at $70The firm uses the periodic system and there are 20 units of the commodity on hand at the end of the year. What is the amount of inventory at the end of the year according to the last-in, first-out method?A. $1,230B. $1,220C. $1,240D. $1,3404. During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory.A. average methodB. LIFO methodC. FIFO methodD. can not tell without more information5. Expenditures that add to the utility of fixed assets for more than one accounting period areA. committed expendituresB. revenue expendituresC. current expendituresD. capital expenditures6. A fixed asset with a cost of $30,000 and accumulated depreciation of $27,500 is sold for $3,500. What is the amount of the gain or loss on disposal of the fixed asset?A. $2,500 lossB. $1,000 lossC. $2,500 gainD. $1,000 gain7. The journal entry a company uses to record the issuance of a note for the purpose of borrowing funds for the business isA. debit Accounts Payable; credit Notes PayableB. debit Cash; credit Notes PayableC. debit Notes Payable; credit CashD. debit Cash and Interest Expense; credit Notes Payable8. On June 8, Acme Co. issued an $80,000, 6%, 120-day note payable to Still Co. What is the maturity value of the note?A. $80,100B. $84,800C. $81,6009. A corporation has 40,000 shares of $25 par value stock outstanding. If the corporation issues a 4-for-1 stock split, the number of shares outstanding after the split will beA. 160,000 sharesB. 40,000 sharesC. 120,000 sharesD. 10,000 shares10. The net effect to a corporation of the declaration and payment of a cash dividend is toA. decrease assets and decrease stockholders' equityB. decrease liabilities and decrease stockholders' equityC. increase stockholders' equity and decrease liabilitiesD. increase assets and increase stockholders' equity11. The excess of sales price of treasury stock over its cost should be credited toA. Treasury Stock ReceivableB. Premium on Capital StockC. Paid-In Capital from Sale of Treasury StockD. Income from Sale of Treasury Stock12. The equity method of accounting for investmentsA. requires a year-end adjustment to revalue the stock to lower of cost or marketB. requires the investment to be reported at its original costC. requires the investment be increased by the reported net income of the investeeD. requires the investment be decreased by the reported net income of the investee13. Which of the following qualities is not characteristic of fixed assets?A. TangibleB. Capable of repeated use in the operation of the businessC. Held for saleD. Long-lived14. Which of the following date will increase the liability for cash dividend?A. Date of declarationB. Date of ex-dividendC. Date of recordD. Date of payment15. Which of the following qualities is not characteristic of corporation?A. Double-taxationB. Legal entityC. Stockholders have limited liabilityD. Mutual agency四、判断题（判断对错，正确请打√，错误请打×，将答案填入试卷第一页表格内，每小题1分，共10分）1.Allowance for Doubtful Accounts is a liability account.2.If ending inventory for the year is understated, net income for the year is overstated.3."Market," as used in the phrase “lower of cost or market" for valuing inventory, refers to the price atwhich the inventory is being offered for sale by its owner.4.The two main sources of stockholders' equity are investments contributed by stockholders and netincome retained in the business.5.If the dividend amount of preferred stock, $50 par value, is quoted as 8%, then the dividends pershare would be $4.6.When the market rate of interest is less than the contract rate for a bond, the bond will sell for apremium.7.Martin Co. sold merchandise to Fess Company on December 31, FOB shipping point. If themerchandise is in transit on December 31, the end of the fiscal year, then the inventory should be reported in Fess’s financial statement.8.The recognition of depreciation in the accounts provides a special cash fund for the replacement offixed assets.9.When you buy cumulative preferred stock, you will never have to worry about losing the dividend.10.Stock dividend will increase the stockholders’ proportionate interest in the corporation.五、填空题（请注明题号，将答案写在答题纸上，每空1分，共10分）1. The number of shares of outstanding stock = ( ) －( )2. The excess of issue price over par of common stock is termed a (n) ( )3. The difference between Accounts Receivable and its contra asset account is called ( )4. Price-earning ratio = ( ) / ( )5. If there is no preferred stock, Eps = ( )/shares of common stock outstanding.6. ( ) method of accounting for uncollectible accounts provides for the recognition of theexpense in the period of sale.7. Current Ratio= ( )/( )六、请根据描述写出正确的专业词汇：（请注明题号，将答案写在答题纸上，每小题1分，共5分）1. The stock that a corporation has once issued and then reacquires.2. Lease is accounted for as if the lessee has, in fact, purchased the asset.3. The depreciation method which provides for the same amount of depreciation expense for each unit produced or each unit of capacity used by the asset.4. The preferred stock that has a right to receive regular dividends that were not paid in prior years before any common stock dividends is paid.5. Liabilities that are to be paid out of current assets and are due within a short time.七、业务题:（每个分录2分，共20分）A company uses the allowance method of accounting for uncollectible accounts receivables, the selected transactions are as follows.1. Jan.1, issued 10,000 shares of $10 par common stock, for cash at $15,2. Mar. 15th, accepted a 60-day, 12% note for $8,000 from B Company on account.3.May 14th, received the interest due from B Company and a new 90-day, 14% note as a renewal of the loan. (Record both the debit and the credit to the notes receivable account.)4 Jun 15th, purchased merchandise for cash $12,000.5. Aug 12th, received from B Company the amount due on its note of May 14th.6. Aug 20th, sold merchandise inventory on account, the selling price is $1,400, the cost of merchandise is $1,000.7. Sep. 21st, Purchased 2,500 shares of its own common stock at $26, recording the stock at cost. (There were 40,000 shares of $20 par common stock outstanding.)8. Dec. 14th，Declared cash dividend of $1.2 per common share to stockholders.9. Dec. 31st, it is estimated that 3% of the balance of Accounts Receivable for the year ended Dec.31 will be uncollectible. Before adjustment, the “Allowance for Doubtful Accounts” has a credit balance of $300, and the Accounts Receivable account has a debit balance of $20,000.。
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第一章练习1) Accounting is an information system that measures business activities & communicates the findings to decision makers.（会计是将业务活动和措施的结果传达给决策者的一种信息系统）2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts.公司是由国有股，它是一个独立的法人实体，是对自己的债务负责3) The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。
4)Bookkeeping is only the part of accounting that records transactions and events.簿记只是会计的一部分，它记录着交易和事件5) A sole proprietorship is an entity owned by one person and the owner is personally responsible for business debts.个人独资企业是由一个人拥有的实体和个人所有者对企业的债务负责6) The business entity principle requires each entity keeps accounting records asa separate entity.会计主体原则要求每个单位作为一个单独的实体进行会计记录。
7) A private accountant works for a single employer.私人会计师为一个雇主工作8) This accounting report of balance sheet details assets, liabilities, and equity.资产负债表的内容包括资产，负债和所有者权益9) The matching principle requires revenue & expenses must be allocated in period incurred.配比原则要求收入和支出必须在发生当期分配。
10) Accounts Payable is in the debit section of a balance sheet.应付账款在资产负债表的借方部分。
11) A partnership is an entity owned by two or more persons, and the owners are personally responsible for entity’s debts.合伙是由两个或两个以上的人拥有的一个实体，所有者亲自为实体的债务负责12) A double entry requires at least one debit entry and at least another credit entry. 一个复式分录要求至少一个借方分录，和另一个贷方分录13) A public accountant is available to the public.公共会计师14) The time period principle requires activities divided and reported in specific time periods.会计分期原则要求活动划分和在特定的时间段报告的活动15) The monetary unit principle requires transactions recorded based on one common currency.货币计量原则要求基于一个共同的货币交易记录。
16) The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。
17) The income statement summarizes net profit (or net loss) resulting from income less expenses.利润表汇总净利润（或净亏损）=收入减支出。
18) The objectivity principle requires transaction recorded on independent, unbiased & verifiable basis. 客观性原则要求交易记录是基于独立的，公正的和可核查的基础上19) Debits and credits are essential in the accounting system of double entry invented by Luca Pacioli. 借与贷是卢卡帕乔利发明的复式记账会计系统的本质20) The going-concern principle asssume business continues its operations持续经营原则假设其经营业务的发展21) Retained earnings are in the credit section of a balance sheet. 未分配利润在资产负债表的贷方。
22) The realization principle requires revenue & expenses be recorded when realize 实现原则（收入确认原则）要求收入和支出在实现时记录23) Spell the full name of GAAP.generally accepted accounting principles 公认会计原则24) The cost principle requires all transactions recorded on historical cost basis.成本原则要求在历史成本的基础上记录所有的交易。
25) Prepaid expense is in the debit section of a balance sheet.预付费用是在资产负债表借方26) Purchase of equipment is a part of cash outflow from operating activities in a cash flow statement.购置设备是现金流量表经营活动现金流出的一部分。
27) Please list the three basic components in an income statement. revenues&expenses&net profit请列出在利润表的三个基本组成部分：收入和支出与净利润28) The consistency principle requires an entity must use the same accounting methods for each period. 一致性原则要求实体必须每个时期使用相同的会计方法。
29) The balance sheet contains three essential components of assets, liabilities and equity.资产负债表包含资产，负债和所有者权益三个重要的组成部分。
30) Please outline the accounting equation of an income profit=income-expenses请概述利润表会计等式。
净利润=收入_费用31) Drawing by owners is a part of cash inflow from financing activities in a cash flow statement. 所有者开立（票据？）是现金流量表中筹资活动流入的一部分。
32) The materiality[ mə.tiəri'æliti ]principle stresses the importance of an amount on cost-benefit basis. 重要性原则强调了成本效益基础数额的重要性。
33) Spell the full name of CICPA.Chinese Institute of Certified Public Accountants中国注册会计师协会34)Please list the three major components of a cash flow statement. Operating activities&investing activities&financing activities请列出三个现金流量表主要组成部分。
经营活动及投资活动和筹资活动35)The income statement summarizes net profit resulting from income less expenses.利润表汇总净利润从收入减支出。
36) Cash receipt from a customer is a part of cash inflows from operating activities in a cash flow statement. 客户的现金收入是现金流量表经营活动现金流入的一部分。
37) Please list the three basic elements in a balance sheet. Assets&liabilities&equity请列出三个资产负债表的基本要素。
资产与负债及股东权益38) The full -disclosure principle requires we must report all relevant information.充分披露原则要求我们必须报告所有相关信息。