剑桥金融财务英语part2 accounting
会计审计专业英语 (2)
2-4 Monetary Unit Assumption
In financial accounting, an entity's transactions are recorded in the accounts in the monetary unit of the country in which it is operating. However, in general, financial statements are presented in the currency of the country where the reports are published. The use of money as a unit of account does create some difficulties. In the first place, transactions must be expressed in money terms before they can be recorded in the accounts. This assumption means that many important aspects of a morden business's operations cannot be embody in the financial statements.
Kபைடு நூலகம்y Terms
business entity (会计主体) double-entry accounting system (复式记账法) going concern assumption (持续经营假设) company failures (经营失败) accounting period assumption (会计分期假设) operating results (经营成果) financial position (财务状况)
会计 专业英语词汇
financial（adj） banking（adj）
invest(V) rent（orl）
promote(V)
42 43 44 45 46 47 48 49 50
macrotrade theory method practice principle fundamental concept tourism
(V) optimal allocate（V） distribute （V） summarize（V） analysize（V） reasoning（V） envaluate（V） conclude（V） effective（adj） efficient （adj）
（adj）
autorize （V）授权
Section 5 管理学 1 situation 2 contribution 3 flexible 4 fixable 5 adapt
情景，情况 贡献 有弹性的 固定的 调节/调整
contribute（V）
6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48
挑战 环境/境遇 环境/自然环境 表现，行为，业绩 优点 缺点 优先顺序，优先级 时间表，计划表 专家 专家意见 决定 分解 个体的 公共的 决定 头脑风暴，集思广益 邀请 建议 提议 劝告 图谋 细节 框架 指导方针 投票，选票 预测 量化 定量的 定性的 数量 边际,利润 期望 代理商 操纵，实施 检查 周期 测量 评价 估计 评估 评估 结构 任命，约会
钱(现金) 钱（总称） 钱（硬币） 钱（纸币） 钞票 总公司 总部 分支 分支 子公司 跨国的 海外的 注册 咨询 标准化 中心化 一体化 多元化 重组 兼并 联合 收购 剥离
财务英语试题及答案
财务英语试题及答案一、选择题（每题2分，共20分）1. What is the term for the process of recording, summarizing, and reporting financial transactions?A. BudgetingB. AccountingC. AuditingD. Forecasting答案：B2. Which of the following is a financial statement that showsa company's financial position at a specific point in time?A. Income StatementB. Balance SheetC. Cash Flow StatementD. Statement of Retained Earnings答案：B3. The difference between the purchase price and the fair market value of an asset is known as:A. DepreciationB. AmortizationC. GoodwillD. Capital Gains答案：C4. What is the term for the systematic allocation of the cost of a tangible asset over its useful life?A. DepreciationB. AmortizationC. AccrualD. Provision答案：A5. Which of the following is not a type of revenue recognition?A. Cash basisB. Accrual basisC. Installment methodD. All of the above答案：D6. The process of estimating the cost of completing a project is known as:A. BudgetingB. Cost estimationC. Project managementD. Cost accounting答案：B7. Which of the following is a non-current liability?A. Accounts payableB. Wages payableC. Long-term debtD. Income tax payable答案：C8. The term used to describe the process of adjusting the accounts at the end of an accounting period is:A. Closing the booksB. JournalizingC. PostingD. Adjusting entries答案：D9. What is the term for the financial statement that shows the changes in equity of a company over a period of time?A. Balance SheetB. Income StatementC. Statement of Changes in EquityD. Cash Flow Statement答案：C10. The process of verifying the accuracy of financial records is known as:A. BudgetingB. AuditingC. ForecastingD. Valuation答案：B二、填空题（每空1分，共10分）1. The __________ is the process of determining the value of an asset or liability.答案：valuation2. A __________ is a type of financial instrument that represents a creditor's claim on a company's assets.答案：bond3. The __________ is the difference between the cost of an asset and its depreciation.答案：book value4. __________ is the process of converting non-cash items into cash equivalents.答案：Liquidation5. A __________ is a financial statement that provides information about a company's cash inflows and outflows during a specific period.答案：Cash Flow Statement6. The __________ is the process of estimating the useful life of an asset.答案：depreciation schedule7. __________ is the practice of recording revenues and expenses when they are earned or incurred, not when cash is received or paid.答案：Accrual accounting8. __________ is the process of recording transactions in the order they are received.答案：Journalizing9. __________ is the practice of matching expenses with the revenues they helped to generate.答案：Matching principle10. A __________ is a document that provides evidence of a transaction.答案：voucher三、简答题（每题5分，共20分）1. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and equity.2. Explain the concept of "double-entry bookkeeping."答案：Double-entry bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to another account, ensuring that the total of debits equals the total of credits.3. What is the purpose of an income statement?答案：The purpose of an income statement is to summarize a company's revenues, expenses, and profits or losses over a specific period of time.4. Describe the role of a financial controller in anorganization.答案：A financial controller is responsible for overseeing the financial operations of an organization, including budgeting, financial reporting, and ensuring compliance with financial regulations and policies.四、论述题（每题15分，共30分）1. Discuss the importance of financial planning in business management.答案：Financial planning is crucial in business management as it helps in setting financial goals。
《金融专业英语》习题答案
Chapter One Functions of Financial Markets 一．Translate the following sentences into Chinese.1.China’s banking industry is now supervised by the PBC and CBRC. In addition, the MOFis in charge of financial accounting and taxation part of banking regulation and management.目前中国银行业主要由中国人民银行和银监会进行监管。
此外，财政部负责银行业监管的财务会计及税收方面。
2.Currently Chinese fund management companies are engaged in the following business:securities investment fund, entrusted asset management, investment consultancy, management of national social security funds, enterprise pension funds and QDII businesses.目前中国的基金管理公司主要从事以下业务：证券投资基金业务、受托资产管理业务、投资咨询业务、社保基金管理业务、企业年金管理业务和合格境内机构投资者业务等。
3.China's economy had 10% growth rate in the years before the world financial crisisof 2008. That economic expansion resulted from big trade surpluses and full investment.Now China is seeking to move away from that growth model. The country is working to balance exports with demand at home.在2008年世界经济危机之前的那些年，中国经济增长速度曾达到10%。
金融企业会计英语
金融企业会计中英文对照专业名词金融企业会计：Finance enterprise accounting会计主体假设：Accounting entity concept持续经营假设：Going-concern concept会计分期假设：Accounting period concept货币计量假设：Stable-monetary-unit concept可靠性：Reliability or objectivity 相关性：Relevance权责发生制：Accrual basis 谨慎性：Conservatism资产：Asset 负债：Liability所有者权益：Owner’s equity 收入：Revenue费用：Expense 利润：Profit会计科目：Account 表外科目：Off-balance sheet account 单式记账法：Single entry bookkeeping 借贷记账法：Debit-credit bookkeeping 复式记账法：Double entry bookkeeping 原始凭证：Source document会计凭证：Accounting document 现金收入传票：Cash debit slip记账凭证：V oucher 转账借方传票：Transfer debit slip现金付出传票：Cash disbursement slip 明细核算：Subsidiary accounting转账贷方传票：Transfer credit slip余额表：List of balances 日计表：Daily statement结算账户：Clearing account 活期存款：Demand deposit定期存款：Fixed deposit 存款利息：Deposit interest应付利息：Interest payable 储蓄存款；Savings deposit活期储蓄：Call savings 定期储蓄：Fixed savings利息所得税：Interest income tax 通知存款：Notice deposit银行affiliated Bank 现代化支付系统modern payment system 资金汇划bank clearing system 银行往来affiliated bank transactions金融机构往来financial institutions transactions 再贴现rediscounting 法定存款准备金required reserves 同业往来inter bank transactions 财政性存款public finance-cash in bank 存放中央银行款项deposits at the central bank 再贷款central bank lending 同业拆借（放）inter-bank borrowing/lending支票cheque银行汇票banker’s draft 商业汇票trade bill银行承兑汇票banker’s acceptance bill 银行本票cashier’s note商业承兑汇票commercial acceptance bill信用卡credit card 汇兑remittance委托收款apply for collection贷款loan 担保贷款guaranteed loan信用贷款fiduciary loan 正常贷款normal loan抵押贷款mortgage loan 质押贷款collateral loan贷款损失准备loan loss allowance 票据贴现discounting of bills汇率exchange rate 套汇time arbitrage外汇存款foreign exchange deposit外汇贷款foreign exchange loan 信用证letter of credit托收collection 汇兑remittance卖方信贷supplier credit 买方信贷buyer credit所有者权益owner’s equity 股东权益stockholder’s equity 实缴资本contributed capital 股本capital stock股本溢价premium on capital stock 普通股common stock优先股preferred stock 留存收益retained earnings未分配利润undistributed profit 利息interest利息费用interest expense决算调整closing adjustment财务报表financial statement期中财务报表interim financial statement 结账分录closing entry资产负债表balance sheet 利润表income statement现金流量cash flow 现金流量表cash flow statement 现金等价物cash equivalent 期末余额closing balance财务报表要素elements of financial statement财务报表结构financial statement structure财务报表附注financial statement footnotes分出公司ceding company 承保underwriting理赔claim settlement 综合赔付率combined ratio 意外伤害险casualty 未决赔款准备金outstanding claim reserve 索赔claim保单policy 保费premium财产险property 比例分保proportional cover 费率rate 分保人reinsurer准备金reserve 合同分保treaties business证券security 债券bond股票stock 股票公开上市going public股票红利stock bonus 股票股利stock dividend公允价值fair value 股票交易所stock exchange证券公司securities company租赁leasing 信托财产trust property经营租赁operating leasing 融资租赁financial leasing委托人settler 信托trust受益人beneficiary 受托人trustee信托人/信托机构fiduciary信托投资公司trust and investment company基金托管银行fund custodian bank清算/结算clearing and settlement封闭式证券投资基金closed-end securities investment fund开放式证券投资基金open-end securities investment fund。
财务会计英语
1、会计的二重性：The fact that both conceptsand convetions play roles in the accounting process tells us that accounting has bothlogical and social dimensions。
To astudent,this duality can be frustrating. Accounting lies somewhere between a perfectly logical science in which every assertion can either be proven correct or demonstrated to be false,and totally subjective discipline where the validity of any statement can never be proven or disproven with certainty. Although the presence of both logical and social dimensions strains our ability to maintain a smooth flow of material,we believe it is essential to keep both dimensions in view, because denying either seriously impairs our understanding ofaccounting。
Complete knowledge of theconcepts and conventions available can be brought to bear only when the institutional context within which the reports are prepared and used is understood.事实上,这两位概念和惯例扮演的角色在会计处理告诉我们会计有,会计逻辑性和社会维度性两个性质。
会计英语概述
Accounting EnglishAccounting is the system that measures business activities, processes that information into reports, and communicates the results to decision-makers.会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。
Managers of businesses and other users use accounting information to set goals for their organizations, to evaluate progress toward those goals, and to take corrective action if necessary.企业管理者及其他会计信息使用者利用会计信息为企业和团体制定目标，评价为实现目标而付出的努力，并在必要时采取改进措施。
Accounting may be divided into two parts:financial accounting and management accounting.会计可以分为财务会计与管理会计两部分。
Management accounting, or managerial accounting, provides information mainly to management of a firm, analyzing individual and specific problems for decision making in various departments of a business.管理会计主要对企业的管理层提供信息，作为企业内部各个部门进行决策的依据。
In contrast, financial accounting is related to preparation of reports and statements for users both inside and outside a firm.与管理会计不同，财务会计编制财务报表，既为企业内部使用，又提供给企业外部各界使用。
财务会计英语 练习及答案ch02
20.Journalizing transactions using the double-entry bookkeeping systemwill eliminatefraud.
ANS:FDIF:3OBJ:03
21.Liability accounts are increased by debits.
ANS:FDIF:2OBJ:06
48.Posting a part of a transaction to the wrong account will cause the trial balance totals to be unequal.
ANS:FDIF:3OBJ:06
49.Horizontal analysis is used to compare financial statements from different periods.
36.When a business receives a bill from the utility company, no entry should be made until the invoice is paid.
ANS:FDIF:2OBJ:04
37.When an owner invests assets in the business, the capital account increases due to revenue being earned.
ANS:FDIF:3OBJ:03
14.The double-entry accounting system records each transaction twice.
ANS:FDIF:1OBJ:03
15.The increase side of all accounts is the normal balance.