财会专业英语
会计英语词汇大汇总
会计英语词汇大汇总，要背熟哦！2018-01-06会计说会计说汇集财会行业的最新政策，实操干货>>作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~accountantgenaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年)资产负债表：balance sheet 可以不大写b利润表：income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense 福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost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自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names着作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资InvestmentReturned公积资本公积Capital reserve资本(或股本)溢价Cpital(orStock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利CommonStock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
专业术语-支票用语(2)-财会英语
专业术语-支票用语(2)-财会英语专业术语-支票用语(2)清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背书支票to endorse a cheque请付票款/清付票款to pay a cheque/to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期/无效out of date/stale请给出票人R/D/refer to drawer存款不足N/S/N.S.F./not sufficient funds/I/F/insufficient funds 文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials 交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated1 2 3 4 5 6。
会计英语叶建芳答案
会计英语叶建芳答案会计英语叶建芳答案>一、课程性质与目标（一）课程性质《会计英语》是会计学专业的学科基础课程之一，是为培养既具备国际相关专业知识和业务技能又具备熟练运用专业英语从事专业工作的人才而开设的一门专业限选课。
本课程的先修课程为会计学原理，大学英语等。
（二）课程目标本课程讲授内容基于国际会计准则之下的会计概念、财务报表、流动资产、长期资产、负债与或有事项、所有者权益以及会计的其他领域如成本会计，管理会计和审计的概况等。
通过本课程的学习，要求学生了解中国和XX会计处理的相同和不同，掌握基本的会计处理的英文表达方式，熟练掌握专业的英文术语。
通过考核，检查学生是否具备阅读会计英语文献，基础的专业交流能力，基础的专业做账能力。
为学生今后在外企工作，从事外贸工作打下良好的基础。
二、考试内容与考核目标chapter 1 conceptual framework underlying accounting （一）考试内容1. definition of accounting2. objectives of financial accounting3. the qualitative characteristics of accounting information4. the basic elements of financial statements and equations.5. the basic accounting assumptions（二）考核目标1. to learn objectives of financial accounting2. to learn the basic accounting assumptions3. master the basic elements of financial statements andequations4. proficiency in the qualitative characteristics o faccountinginformation.chapter 2 the accounting information system（一）考试内容1. the basic terminology in collecting accounting data.2. the double-entry system3. the procedures of accounting cycle（二）考核目标1. proficency the basic terminology in collecting accountingdata.2. understand the double-entry system3. understand the procedures of accounting cycle chapter 3 financial reporting（一）考试内容1. the elements of balance sheet and how to prepare thebalance sheet2. the elements of ine statement and how to prepare theine statement3. the elements of the statement of cash flows4. the five sections of full disclosure. （二）考核目标1. proficency the elements of balance sheet and how toprepare the balance sheet.2. prjoficency the elements of ine statement and how toprepare the ine statement.3. master the elements of the statement of cash flows4. to learn the five sections of full disclosure. chapter 4 current assets（一）考试内容1. the definition of cash and cash equivalents2. the definition of receivables and classification ofreceivables.3. the definition of account receivables, two discounts, andtwo methods used to calculate the exchange price under cashdiscount —the gross method and the method4. two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod5. two methods to determine the inventory quantity —periodicinventory system and perpetual inventory system6. master four methods available to account for the flow ofgoods from purchase to sale:(1) specific identification, (2) first in, first out, (3) last in, first out,(4) averaging7. three methods to report temporary investment-- historicalcost, market value, and the lower of cost or market （二）考核目标1. understand the definition of cash and cash equivalents2. learn the definition of receivables and classification ofreceivables.3. understand the definition of account receivables, twodiscounts, and two methods used to calculate the exchangeprice under cash discount —the gross method and the method4. figure out two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod5. identify two methods to determine the inventory quantity —periodic inventory system and perpetual inventory system6. master four methods available to account for the flow ofgoods from purchase to sale:(1) specific identification, (2) first in, first out, (3) last in, first out,(4) averaging7. understand three methods to report temporary investment--historical cost, market value, and the lower of cost or market chapter 5 long-term assets （一）考试内容1. the characteristics of property, plant, and equipment, andhow to record ppe under different situations.2. the methods of depreciation.3. capitalization expenditure and revenue expenditure of thefixed assets.4. the disposition of fixed assets5. three circumstances of investment of equity securities.6. three different debt securities.7. the characteristics of intangible assets.8. the different kinds of intangible assets （二）考核目标1. to identify the characteristics of property, plant, andequipment, and how to record ppe under different situations.2. to understand the methods of depreciation.3. to figure out capitalization expenditure and revenueexpenditure of the fixed assets.4. to learn how to deal with the disposition of fixed assets5. to understand the three circumstances of investment ofequity securities.6. to learn the three different debt securities.7. to understand the characteristics of intangible assets.8. to learn the different kinds of intangible assets chapter 6 liabilities and contingencies （一）考试内容1. the definition of current liabilities and related elements,especially notes payable2. the classification of bonds payable.3. the definition of par value, premium, discount, statedinterest rate, the effective yield, and the method to deal withamortization of premium and discount.4. the characteristics of contingency（二）考核目标1. understand the definition of currentliabilities relatedelements, especially notes payable2. identify the classification of bonds payable.3. prehend the definition of par value, premium, discount,stated interest rate, the effective yield, and the method to dealwith amortization of premium and discount.4. understand the characteristics of contingencychapter 7 stockholders ’ equity（一）考试内容1. the definition and characteristics of equity2. the sole proprietorships ’ characteristics.3. thepartnerships ’ characteristics. 4. thecorporation ’s characteristics.5. the difference between mon stock and preferred stock.6. two methods to record treasury stock（二）考核目标1. understand the definition and characteristics of equity2. identify the sole proprietorships ’ chearriasctitcs.3. learn the partnerships ’ characteristics.4. understand the corporation ’s characteristics.5. figure out the difference between mon stock andpreferred stock.6. master two methods to record treasury stock chapter8 the other fields of accounting---cost accounting,managerialaccounting, auditing（一）考试内容1. the two principles of cost accounting systems2. the characteristics of managerial accounting3. the characteristics of auditing and sevral audit reports （二）考核目标1. understand the essential of costing accounting and itsscope2. learn the characteristics of managerial accounting3. figure out the difference between auditing and accounting三、教材及参考（一）本课程使用的教材《会计英语简明教程》 [英文版 ] 李越冬编著西南财经大学出版社2022 年 5 月第 1 版（二）参考1．叶建芳，孙红星，何瑞丰 .会计英语 .上海：复旦大学出版社，2022 年2．于久洪 . 会计英语 .北京：中国人民大学出版社，2022 年3. 张国华，王晓巍著 .财会专业英语 .北京：科学出版社， 2022 年四、考试题（样题）本试题包括填空（考查对定义的理解）、调整分录（会计循环）、会计处理、完成资产负债表（考查资产负债表的要素分类）、编制利润表。
实用财会英语费用用语大全【会计实务操作教程】
职工工资 Staff Salaries
修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance
只分享有价值的会计实操经验，用有限的时间去学习更多的知识！
差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax
会计是一门很基础的学科，无论你是企业老板还是投资者，无论你是 税务局还是银行，任何涉及到资金决策的部门都至少要懂得些会计知 识。而我们作为专业人员不仅仅是把会计当作“敲门砖”也就是说，不 仅仅是获得了资格或者能力就结束了，社会是不断向前进步的，具体到 我们的工作中也是会不断发展的，我们学到的东西不可能会一直有用， 对于已经舍弃的东西需要我们学习新的知识来替换它，这就是专业能力 的保持。因此，那些只把会计当门砖的人，到最后是很难在岗位上天 学一点，然后在学习的过程中找到自己的缺陷，你可以针对自己的习惯 来制定自己的学习方案，只有你自己才能知道自己的不足。最后希望同 学们都能够大量的储备知识和拥有更好更大的发展。
会计专业英语词汇
会计专业英语词汇会计accounting会计职能accounting function会计核算financial accounting会计控制accounting control会计学科accounting science会计职业accounting profession非营利组织会计non-profit organization accounting企业会计enterprise accounting财务会计financial accounting成本会计cost accounting管理会计management accounting税务会计tax accounting审计audit电算化会计computerized accounting会计信息accounting information会计目标accounting objective企业会计准则accounting criteria for enterprises存货会计准则inventory accounting长期股权投资会计准则accounting standards, long-term equity investment投资性房地产会计准则investment property accounting standards固定资产会计准则fixed assets accounting standards生物资产会计准则biological assets accounting standards无形资产会计准则intangible assets accounting standards非货币性资产交换会计准则of non-monetary assets, the exchange of accounting standards资产减值会计准则impairment of assets accounting standards职工薪酬会计准则staff salaries accounting standards企业年金基金会计准则enterprise annuity fund accounting standards股份支付会计准则share-based payment accounting standard债务重组会计准则debt restructuring accounting standards或有事项会计准则or a matter of accounting principles收入会计准则revenue accounting standards建造合同会计准则construction contracts accounting standards政府补助会计准则accounting for government grants guidelines借款费用会计准则borrowing costs accounting standards所得税会计准则income tax accounting standards外币折算会计准则foreign currency translation accounting standards企业合并会计准则business combinations accounting standards租赁会计准则lease accounting standards金融工具确认和计量会计准则recognition and measurement of financial instruments accounting standards金融资产转移会计准则the transfer of financial assets accounting rules套期保值会计准则hedge accounting原保险合同会计准则of the original insurance contracts accounting standard再保险合同会计准则re-insurance contracts accounting standard石油天然气开采会计准则oil and gas accounting standards会计政策、会计估计变更和差错更正会计准则accounting policies changes in accounting estimates and corrections of errors accounting standards资产负债表日后事项会计准则the balance sheet date accounting standards财务报表列报会计准则accounting standards financial statements reported现金流量表会计准则cash flow accounting standards中期财务报告会计准则interim financial reporting accounting standards合并财务报表会计准则the consolidated financial statements of accounting standards每股收益会计准则earnings per share accounting standards分部报告会计准则segment reporting accounting standards关联方披露会计准则related party disclosures accounting standards金融工具列报会计准则presentation of financial instruments accounting standards首次执行企业会计准则presentation of financial instruments accounting standards会计的基本前提accounting concepts会计主体accounting entity持续经营going concern会计分期accounting period会计年度financial year货币计量money measurement权责发生制accrual basis收付实现制cash basis of accounting会计信息质量要求quality of accounting information可靠性reliability相关性relevance可理解性understandability可比性comparability实质重于形式substance over form重要性materiality谨慎性prudence及时性timeliness会计确认accounting recognition会计计量accounting measurement会计记录accounting record会计报告accounting report设置账户setting up accounts复式记帐double-entry accounting填制与审核会计凭证fill in and audit the accounting documents借贷记账法debit-credit bookkeeping登记账簿registering accounting books成本计算cost calculation财产清查与编制财务报告property Inventory and preparation of financial reports会计要素elements of accounting资产assets流动资产current assets库存现金cash in treasury银行存款bank deposit其他货币资金funds in other currencies交易性金融资产trading financial assets应收票据notes receivable应收账款accounts receivables预付账款prepayment应收股利dividends receivable应收利息interest receivable其他应收款other receivables坏账准备for bad debts材料采购material procurement在途物资goods in transit原材料raw材料成本差异material cost variance库存商品inventory存货跌价准备decline in value of inventories非流动资产non-current assets可供出售金融资产available for sale financial assets持有至到期投资held-to-maturity investments持有至到期投资减值准备impairment of held-to-maturity investments长期股权投资long-term equity investments长期股权投资减值准备impairment of long-term equity investments投资性房地产investment in real estate长期应收款long-term receivables固定资产fixed assets固定资产减值准备impairment of fixed assets累计折旧accumulated depreciation在建工程construction in progress工程物资engineering materials固定资产清理clean-up of fixed assets无形资产intangibles累计摊销accumulated amortization无形资产减值准备impairment of intangible assets长期待摊费用the long-term deferred expenses递延所得税资产deferred tax assets负债liabilities流动负债current liabilities短期借款short-term borrowings交易性金融负债trading financial liabilities应付票据notes payable应付账款payables预收账款receipts in advance应付职工薪酬meet the staff salaries应交税费-应交增值税（销项税额）tax payable - payable V AT (output tax)应交税费-应交增值税（进项税额）tax payable - payable value added tax (V AT)应付利息interest payable应付股利dividends payable其他应付款other payables非流动负债non-current liability长期借款long-term borrowings应付债券to cope with debt长期应付款long-term payables未确认融资费用finance charges are not recognized预计负债estimated liabilities递延所得税负债deferred income tax liabilities所有者权益owners’ equity实收资本paid-in capital股本equity本年利润current year profits利润分配profit distribution资本公积capital reserve提取法定盈余公积withdrawal legal surplus提取任意盈余公积withdrawal free surplus reserves资本(或股本)溢价capital (or equity) premium其他资本公积other capital reserve盈余公积surplus reserves法定盈余公积legal surplus任意盈余公积free surplus reserves生产成本production cost制造费用manufacturing expenses劳务成本labor Cost研发支出-资本化支出expenditures - Capital expenditures of研发支出-费用化支出expenditures - the cost of expenses工程施工construction工程结算project settlement收入revenue费用expense利润profit主营业务收入prime operating revenue其他业务收入other operating revenue营业外收入non-operating income主营业务成本operating costs营业税金及附加tax and associate charge营业外支出non-business expenditure其他业务成本other business expense财务费用finance charge销售费用selling expenses管理费用overhead资产减值损失impairment losses所得税费用tax fees投资收益investment income会计等式accounting formula会计事项accounting transaction会计科目accounting subjects总分类账general ledger总日记账general journal日记账journal entries银行承兑汇票bank acceptance商业承兑汇票trade acceptance外埠存款other city Cash in bank银行本票cashier's check银行汇票bank draft信用卡信用证保证金l/c guarantee deposits存出投资款refundable deposits待处理财产损溢wait deal assets loss or income未分配利润undistributed profit试算平衡表working trial balance期末账项调整final accounts adjustments会计凭证accounting documents原始凭证original evidences一次凭证single-record document汇总原始凭证summary of the original documents记账凭证account voucher收款凭证receipt voucher付款凭证payment voucher转账凭证transfer certificatecategorized accounts summary盘存账户inventory account资本账户capital account结算账户settlement account调整账户adjustment account集合分配账户set allocation account成本计算账户costing account跨期摊配账户spread with account for inter-period汇转账户exchange transfer accounts财务成果账户financial results account计价对比账户accounts denominated in contrast暂记账户suspense accounts会计账簿accounting books日记账journal总分类账簿general ledger明细分类账簿detail ledger备查账簿reference books错账更正方法error correction method accounts划线更正法correction by drawing a straight ling红字更正法correction by using red ink补充登记法correction by extra recording财产清查property inventory全部清查all inventory局部清查partial inventory定期清查periodic checking method不定期清查non-periodic checking method永续盘存制perpetual inventory system实地盘存制physical inventory system实地盘点法physical inventory method技术推算法technology reckoning抽查盘点法sampling inventory method银行存款余额调节表bank balance sheet adjustment往来款项对账单between the amount of the bill财务报表financial statement会计报表accounting statement会计报表附注accounting statement footnote资产负债表statement of assets and liabilities利润表profit statement现金流量表cash flow statement所有者权益变动表owner of changes in equity科目汇总表categorized accounts summary会计机构负责人accounting agencies会计主管accounting manager会计档案accounting files会计机构、院校及杂志网址中华人民共和国财政部会计司/上海市财政财政局/gb/csj/普华永道会计师事务所/home/eng/index.html立信会计师事务所/pcpa/index.asp德勤会计师事务所/view/1339408.htm?fr=ala0_1华皓会计师事务所/sh/kuaijishi/1461772.html厦门大学/东北财经大学/上海财经大学/structure/index.htm西南财经大学/中国财政经济出版社/高等教育出版社/view/49510.htm?fr=ala0_1_1上海财经大学出版社/view/162332.htm?fr=ala0_1立信会计出版社/view/887780.htm《会计研究》/qikan/jingjiqikan/jjzhqk/200912/316945.html《财务与会计》/infocooperation/baokan/PNI.HTML《会计之友》/main.asp?url=/u15088476/d9*******.htm《财会月刊》/view/537104.htm教育学术月刊/v5567356.htm。
会计专业英语习题答案.doc
Chapter. 11-1As in many ethics issues, there is no one right answer. The local newspaper reported on this issue in these terms: "The company covered up the first report, and the local newspaper uncovered the company's secret. The company was forced to not locate here (Collier County). It became patently clear that doing the least that is legally allowed is not enough."1-21. B2. B3. E4. F5. B6. F7. X 8. E 9. X 10. B1-3a. $96,500 ($25,000 + $71,500)b. $67,750 ($82,750 – $15,000)c. $19,500 ($37,000 – $17,500)1-4a. $275,000 ($475,000 – $200,000)b. $310,000 ($275,000 + $75,000 – $40,000)c. $233,000 ($275,000 – $15,000 – $27,000)d. $465,000 ($275,000 + $125,000 + $65,000)e. Net income: $45,000 ($425,000 – $105,000 – $275,000) 1-5a. owner's equityb.liabilityc.assetd.assete.owner'sequity f. asset1-6a. Increases assets and increases owner’s equity.b. Increases assets and increases owner’s equity.c. Decreases assets and decreases owner’s equity.d. Increases assets and increases liabilities.e. Increases assets and decreases assets.1-71. increase2. decrease3.increase4. decrease1-8a. (1) Sale of catering services for cash, $25,000.(2) Purchase of land for cash, $10,000.(3) Payment of expenses, $16,000.(4) Purchase of supplies on account, $800.(5) Withdrawal of cash by owner, $2,000.(6) Payment of cash to creditors, $10,600.(7) Recognition of cost of supplies used, $1,400.b. $13,600 ($18,000 – $4,400)c. $5,600 ($64,100 – $58,500)d. $7,600 ($25,000 – $16,000 – $1,400)e. $5,600 ($7,600 – $2,000)1-9It would be incorrect to say that the business had incurred a net loss of $21,750. The excess of the withdrawals over the net income for the period is a decrease in the amount of owner’s equity in the business.1-10Balance sheet items: 1, 3, 4, 8, 9, 101-11Income statement items: 2, 5, 6, 71-12MADRAS COMPANYStatement of Owner’s EquityFor the Month Ended April 30, 2006Leo Perkins, capital, April 1, 2006 ...... $297,200 Net income for the month ................ $73,000Less withdrawals ........................... 12,000Increase in owner’s equity................ 61,000 Leo Perkins, capital, April 30, 2006 .... $358,2001-13HERCULES SERVICESIncome StatementFor the Month Ended November 30, 2006Fees earned ................................ $232,120 Operating expenses:Wages expense .......................... $100,100Rent expense ............................. 35,000Supplies expense ........................ 4,550Miscellaneous expense.................. 3,150Total operating expenses ............. 142,800 Net income .................................. $89,3201-14Balance sheet: b, c, e, f, h, i, j, l, m, n, oIncome statement: a, d, g, k1-151. b–investing activity2.a–operating activity3. c–financing activity4.a–operating activity1-16a. 2003: $10,209 ($30,011 – $19,802)2002: $8,312 ($26,394 – $18,082)b. 2003: 0.52 ($10,209 ÷ $19,802)2002: 0.46 ($8,312 ÷ $18,082)c. The ratio of liabilities to stockholders’ equity increased from2002 to 2003, indicating an increase in risk for creditors.However, the assets of The Home Depot are more than sufficient to satisfy creditor claims.Chapter. 22-1AccountAccount NumberAccounts Payable 21Accounts Receivable 12Cash 11Corey Krum, Capital 31Corey Krum, Drawing 32Fees Earned 41Land 13Miscellaneous Expense 53Supplies Expense 52Wages Expense 512-2Balance Sheet Accounts Income Statement Accounts1. Assets11 Cash12 Accounts Receivable13 Supplies14 Prepaid Insurance15Equipment2. Liabilities21 Accounts Payable22Unearned Rent3. Owner's Equity31 Millard Fillmore, Capital32 Millard Fillmore, Drawing4. Revenue41Fees Earned5. Expenses51 Wages Expense52 Rent Expense53 Supplies Expense59 Miscellaneous Expense2-3a. andb.Account Debited Account Credited Transaction T ype Effect Type Effect(1) asset + owner's equity +(2) asset + asset –(3) asset + asset –liability +(4) expense + asset –(5) asset + revenue +(6) liability –asset –(7) asset + asset –(8) drawing + asset –(9) expense + asset –Ex. 2–4(1) Cash...................................... 40,000Ira Janke, Capital ................... 40,000 (2) Supplies ................................. 1,800Cash................................... 1,800 (3) Equipment ............................... 24,000Accounts Payable ................... 15,000Cash................................... 9,000 (4) Operating Expenses ................... 3,050Cash................................... 3,050 (5) Accounts Receivable .................. 12,000Service Revenue ..................... 12,000 (6) Accounts Payable ...................... 7,500Cash................................... 7,500 (7) Cash...................................... 9,500Accounts Receivable ............... 9,500 (8) Ira Janke, Drawing ..................... 5,000Cash................................... 5,000 (9) Operating Expenses ................... 1,050Supplies .............................. 1,0502-51. debit and credit (c)2. debit and credit (c)3. debit and credit (c)4. credit only (b)5. debit only (a)6. debit only (a)7. debit only (a)2-6a. Liability—credit f. Revenue—creditb. Asset—debit g. Asset—debitc. Asset—debit h. Expense—debitd. Owner's equity i. Asset—debit(Cindy Yost, Capital)—credit j. Expense—debite. Owner's equity(Cindy Yost, Drawing)—debit2-7a. credit g. debitb. credit h. debitc. debit i. debitd. credit j. credite. debit k. debitf. credit l. credit2-8a. Debit (negative) balance of $1,500 ($10,500 – $4,000– $8,000). Such a negative balance means that the liabilities of Seth’s business exceed the a ssets.b. Y es. The balance sheet prepared at December 31will balance, with Seth Fite, Capital, being reported in the owner’s equity section as a negative $1,500.2-9a. T he increase of $28,750 in the cash account doesnot indicate earnings of that amount. Earnings will represent the net change in all assets and liabilities from operating transactions.b. $7,550 ($36,300 – $28,750)2-10a. $40,550 ($7,850 + $41,850 – $9,150)b. $63,000 ($61,000 + $17,500 – $15,500)c. $20,800 ($40,500 – $57,700 + $38,000)2-112005Aug.1 Rent Expense ........................... 1,500Cash................................... 1,5002 Advertising Expense (700)Cash (700)4 Supplies ................................. 1,050Cash................................... 1,0506 Office Equipment ....................... 7,500Accounts Payable ................... 7,5008 Cash...................................... 3,600Accounts Receivable ............... 3,60012 Accounts Payable ...................... 1,150Cash................................... 1,15020 Gayle McCall, Drawing ................ 1,000Cash................................... 1,00025 Miscellaneous Expense (500)Cash (500)30 Utilities Expense (195)Cash (195)31 Accounts Receivable .................. 10,150Fees Earned ......................... 10,15031 Utilities Expense (380)Cash (380)2-12a.JOURNAL Page 43Post.Date Description Ref. Debit Credit 2006Oct.27 Supplies .......................... 15 1,320Accounts Payable ............ 21 1,320Purchased supplies on account.b.,c.,d.Supplies 15Post.BalanceDate Item Ref. Dr. Cr.Dr. Cr.2006Oct. 1 Balance ................ ✓...... ...... 585 ......27 .......................... 43 1,320 ...... 1,905 ...... Accounts Payable 21 2006Oct. 1 Balance ................ ✓...... ...... ..... 6,15027 .......................... 43 ...... 1,320 ..... 7,4702-13Inequality of trial balance totals would be caused by errors described in (b) and (d).2-14ESCALADE CO.Trial BalanceDecember 31, 2006Cash ........................................... 13,375 Accounts Receivable .......................... 24,600Prepaid Insurance .............................. 8,000 Equipment ...................................... 75,000 Accounts Payable .............................. 11,180 Unearned Rent ................................. 4,250 Erin Capelli, Capital ........................... 82,420 Erin Capelli, Drawing .......................... 10,000Service Revenue ................................ 83,750 Wages Expense ................................ 42,000 Advertising Expense ........................... 7,200 Miscellaneous Expense ....................... 1,425 181,600 181,6002-15a. Gerald Owen, Drawing ................ 15,000Wages Expense ..................... 15,000b. Prepaid Rent ............................ 4,500Cash................................... 4,5002-16题目的资料不全, 答案略.2-17a. KMART CORPORATIONIncome StatementFor the Years Ending January 31, 2000 and 1999(in millions)Increase (Decrease)2000 1999 Amount Percent1. Sales .......................... $37,028 $35,925 .......................... $ 1,1033.1%2. Cost of sales ................ (29,658)(28,111) ......................... 1,5475.5%3. Selling, general, and admin.expenses ..................... (7,415) (6,514) 901 13.8%4. Operating income (loss)before taxes ................. $ (45) $1,300$(1,345)(103.5%)b. The horizontal analysis of Kmart Corporation revealsdeteriorating operating results from 1999 to 2000.While sales increased by $1,103 million, a 3.1%increase, cost of sales increased by $1,547 million, a5.5% increase. Selling, general, and administrativeexpenses also increased by $901 million, a 13.8%increase. The end result was that operating incomedecreased by $1,345 million, over a 100% decrease,and created a $45 million loss in 2000. Little over ayear later, Kmart filed for bankruptcy protection. It hasnow emerged from bankruptcy, hoping to return toprofitability.3-11. Accrued expense (accrued liability)2. Deferred expense (prepaid expense)3. Deferred revenue (unearned revenue)4. Accrued revenue (accrued asset)5. Accrued expense (accrued liability)6. Accrued expense (accrued liability)7. Deferred expense (prepaid expense)8. Deferred revenue (unearned revenue)3-2Supplies Expense (801)Supplies (801)3-3$1,067 ($118 + $949)3-4a. Insurance expense (or expenses) will be understated.Net income will be overstated.b. Prepaid insurance (or assets) will be overstated.Owner’s equity will be ove rstated.3-5a.Insurance Expense ............................ 1,215Prepaid Insurance ...................... 1,215 b.Insurance Expense ............................ 1,215Prepaid Insurance ...................... 1,2153-6Unearned Fees ................................... 9,570Fees Earned ............................ 9,5703-7a.Salary Expense ................................ 9,360Salaries Payable ........................ 9,360 b.Salary Expense ................................ 12,480Salaries Payable ........................ 12,480 3-8$59,850 ($63,000 – $3,150)3-9$195,816,000 ($128,776,000 + $67,040,000)3-10Error (a) Error (b)Over- Under- Over-Under-stated stated stated stated1. Revenue for the year would be $ 0 $6,900 $ 0 $ 02. Expenses for the year would be 0 0 0 3,7403. Net income for the year would be 0 6,900 3,740 04. Assets at December 31 would be 0 0 0 05. Liabilities at December 31 would be 6,900 0 0 3,7406. Owner’s equity at December 31would be ......................... 0 6,900 3,740 03-11$175,840 ($172,680 + $6,900 – $3,740)3-12a.Accounts Receivable .......................... 11,500Fees Earned ............................ 11,500b. No. If the cash basis of accounting is used, revenuesare recognized only when the cash is received.Therefore, earned but unbilled revenues would not berecognized in the accounts, and no adjusting entrywould be necessary.3-13a. Fees earned (or revenues) will be understated. Netincome will be understated.b. Accounts (fees) receivable (or assets) will beunderstated. Owner’s equity will be unde rstated.3-14Depreciation Expense ........................... 5,200Accumulated Depreciation ............ 5,200 3-15a. $204,600 ($318,500 – $113,900)b. No. Depreciation is an allocation of the cost of theequipment to the periods benefiting from its use. Itdoes not necessarily relate to value or loss of value.3-16a. $2,268,000,000 ($5,891,000,000 – $3,623,000,000)b. No. Depreciation is an allocation method, not avaluation method. That is, depreciation allocates thecost of a fixed asset over its useful life. Depreciationdoes not attempt to measure market values, whichmay vary significantly from year to year.3-17a.Depreciation Expense ......................... 7,500Accumulated Depreciation ............ 7,500 b. (1) D epreciation expense would be understated. Netincome would be overstated.(2) A ccumulated depreciation would be understated,and total assets would be overstated. Owner’sequity would be overstated.3-181.Accounts Receivable (4)Fees Earned (4)2.Supplies Expense (3)Supplies (3)3.Insurance Expense (8)Prepaid Insurance (8)4.Depreciation Expense (5)Accumulated Depreciation—Equipment 5 5.Wages Expense (1)Wages Payable (1)3-19a. Dell Computer CorporationAmount Percent Net sales $35,404,000 100.0Cost of goods sold (29,055,000) 82.1Operating expenses (3,505,000) 9.9Operating income (loss) $2,844,000 8.0b. Gateway Inc.Amount Percent Net sales $4,171,325 100.0Cost of goods sold (3,605,120) 86.4Operating expenses (1,077,447) 25.8Operating income (loss) $(511,242)(12.2)c. Dell is more profitable than Gateway. Specifically,Dell’s cost of goods sold of 82.1% is significantly less(4.3%) than Gateway’s cost of goods sold of 86.4%.In addition, Gateway’s operating expenses are over one-fourth of sales, while Dell’s operating expenses are 9.9% of sales. The result is that Dell generates an operating income of 8.0% of sales, while Gateway generates a loss of 12.2% of sales. Obviously, Gateway must improve its operations if it is to remain in business and remain competitive with Dell.4-1e, c, g, b, f, a, d4-2a. Income statement: 3, 8, 9b. Balance sheet: 1, 2, 4, 5, 6, 7, 104-3a. Asset: 1, 4, 5, 6, 10b. Liability: 9, 12c. Revenue: 2, 7d. Expense: 3, 8, 114-41. f2. c3. b4. h5. g6. j7. a8. i9. d10. e4–5ITHACA SERVICES CO.Work SheetFor the Year Ended January 31, 2006AdjustedTrial Balance Adjustments TrialBalanceAccount Title Dr. Cr. Dr. Cr. Dr. Cr.1 Cash 8 8 12 Accounts Receivable50 (a) 7 57 23 Supplies 8 (b) 5 3 34 Prepaid Insurance 12 (c) 6 6 45 Land 50 50 56 Equipment 32 32 67 Accum. Depr.—Equip. 2 (d) 5 7 78 Accounts Payable 26 26 89 Wages Payable 0 (e) 1 1 910 Terry Dagley, Capital 112 112 1011 Terry Dagley, Drawing8 8 1112 Fees Earned 60 (a) 7 67 1213 Wages Expense 16 (e) 1 17 1314 Rent Expense 8 8 1415 Insurance Expense 0 (c) 6 6 1516 Utilities Expense 6 6 1617 Depreciation Expense0 (d) 5 5 1718 Supplies Expense 0 (b) 5 5 1819 Miscellaneous Expense 2 2 120 Totals 200 200 24 24 213 2 ContinueITHACA SERVICES CO.Work SheetFor the Year Ended January 31, 2006Adjusted Income BalanceTrial Balance StatementSheetAccount Title Dr. Cr. Dr. Cr. Dr. Cr.1 Cash 8 8 12 Accounts Receivable57 57 23 Supplies 3 3 34 Prepaid Insurance 6 6 45 Land 50 50 56 Equipment 32 32 67 Accum. Depr.—Equip. 7 7 78 Accounts Payable 26 26 89 Wages Payable 1 1 910 Terry Dagley, Capital 112 112 1011 Terry Dagley, Drawing8 8 1112 Fees Earned 67 67 1213 Wages Expense 17 17 1314 Rent Expense 8 8 1415 Insurance Expense 6 6 1516 Utilities Expense 6 6 1617 Depreciation Expense5 5 1718 Supplies Expense 5 5 1819 Miscellaneous Expense 2 2 120 Totals 213 213 49 67 164 146 2021 Net income (loss) 18 18 2122 67 67 164 164 224-6ITHACA SERVICES CO.Income StatementFor the Year Ended January 31, 2006Fees earned .................................... $67Expenses:Wages expense ............................ $17Rent expense (8)Insurance expense (6)Utilities expense (6)Depreciation expense (5)Supplies expense (5)Miscellaneous expense (2)Total expenses ...........................49Net income ...................................... $18ITHACA SERVICES CO.Statement of Owner’s EquityFor the Year Ended January 31, 2006 Terry Dagley, capital, February 1, 2005 .... $112 Net income for the year ....................... $18 Less withdrawals . (8)Increase in owner’s equity....................10Terry Dagley, capital, January 31, 2006 ... $122ITHACA SERVICES CO.Balance SheetJanuary 31, 2006Assets LiabilitiesCurrent assets: Current liabilities:Cash ............... $ 8 Accounts payable $26 Accounts receivable 57 .. Wages payable 1 Supplies ........... 3 Total liabilities . $ 27 Prepaid insurance 6Total current assets $ 74Property, plant, and Owner’s E quityequipment: Terry Dagley, capital (12)Land ............... $50Equipment ........ $32Less accum. depr. 7 25Total property, plant,and equipment 75 Total liabilities andTotal assets ......... $149 owner’s equity .. $1494-72006Jan.31 Accounts Receivable (7)Fees Earned (7)31 Supplies Expense (5)Supplies (5)31 Insurance Expense (6)Prepaid Insurance (6)31 Depreciation Expense (5)Accumulated Depreciation—Equipment 531 Wages Expense (1)Wages Payable (1)4-82006Jan.31 Fees Earned (67)Income Summary (67)31 Income Summary (49)Wages Expense (17)Rent Expense (8)Insurance Expense (6)Utilities Expense (6)Depreciation Expense (5)Supplies Expense (5)Miscellaneous Expense (2)31 Income Summary (18)Terry Dagley, Capital (18)31 Terry Dagley, Capital (8)Terry Dagley, Drawing (8)4-9SIROCCO SERVICES CO.Income StatementFor the Year Ended March 31, 2006Service revenue ................................$103,850Operating expenses:Wages expense ............................ $56,800Rent expense ............................... 21,270Utilities expense ............................ 11,500Depreciation expense ..................... 8,000Insurance expense ......................... 4,100Supplies expense .......................... 3,100Miscellaneous expense .................... 2,250Total operating expenses ....... 107,020Net loss ..........................................$ (3,170)4-10SYNTHESIS SYSTEMS CO.Statement of Owner’s EquityFor the Year Ended October 31, 2006 Suzanne Jacob, capital, November 1, 2005$173,750Net income for year ........................... $44,250 Less withdrawals ............................... 12,000 Increase in owner’s equity....................32,250Suzanne Jacob, capital, October 31, 2006 $206,0004-11a. Current asset: 1, 3, 5, 6b. Property, plant, and equipment: 2, 44-12Since current liabilities are usually due within one year, $165,000 ($13,750 × 12 months) would be reported as a current liability on the balance sheet. The remainder of $335,000 ($500,000 – $165,000) would be reported as a long-term liability on the balance sheet.4-13TUDOR CO.Balance SheetApril 30, 2006AssetsLiabilitiesCurrent assetsCurrent liabilities:Cash $31,500Accounts payable ........... $9,500Accounts receivable 21,850 Salaries payable1,750Supplies ............ 1,800 Unearned fees ............... Prepaid insurance 7,200 Total liabilitiesPrepaid rent ....... 4,800Total current assets $67,150 Owner’s E Property, plant, and equipment: Vernon Posey,capital 114,200Equipment ....... $80,600Less accumulated depreciation 21,100 59,500Total liabilities andTotal assets $126,650 own er’s equity ...............4-14Accounts Receivable ............................ 4,100Fees Earned ......................... 4,100 Supplies Expense ...................... 1,300Supplies .............................. 1,300 Insurance Expense ..................... 2,000Prepaid Insurance ................... 2,000 Depreciation Expense ................. 2,800Accumulated Depreciation—Equipment 2,800 Wages Expense ........................ 1,000Wages Payable ...................... 1,000 Unearned Rent .......................... 2,500Rent Revenue ........................ 2,5004-15c. Depreciation Expense—Equipmentg. Fees Earnedi. Salaries Expensel. Supplies Expense4-16The income summary account is used to close the revenue and expense accounts, and it aids in detectingand correcting errors. The $450,750 represents expense account balances, and the $712,500 represents revenue account balances that have been closed.4-17a.Income Summary ............................. 167,550Sue Alewine, Capital ................... 167,550 Sue Alewine, Capital ............................ 25,000Sue Alewine, Drawing ................. 25,000b. $284,900 ($142,350 + $167,550 – $25,000)4-18a. Accounts Receivableb. Accumulated Depreciationc. Cashe. Equipmentf. Estella Hall, Capitali. Suppliesk. Wages Payable4-19a. 2002 2001Working capital ($143,034)($159,453)Current ratio 0.81 0.80b. 7 Eleven has negative working capital as of December31, 2002 and 2001. In addition, the current ratio is below one at the end of both years. While the working capital and current ratios have improved from 2001 to 2002, creditors would likely be concerned about the ability of 7 Eleven to meet its short-term credit obligations. This concern would warrant further investigation to determine whether this is a temporary issue (for example, an end-of-the-periodphenomenon) and the company’s plans to address itsworking capital shortcomings.4-20a. (1) Sales Salaries Expense ................ 6,480Salaries Payable ........................ 6,480(2) Accounts Receivable ................... 10,250Fees Earned ............................. 10,250b. (1) Salaries Payable ........................ 6,480Sales Salaries Expense ................ 6,480(2) Fees Earned ............................. 10,250Accounts Receivable ................... 10,2504-21a. (1) Payment (last payday in year)(2) Adjusting (accrual of wages at end of year)(3) Closing(4) Reversing(5) Payment (first payday in following year)b. (1) W ages Expense ........................ 45,000Cash ...................................... 45,000(2) Wages Expense ......................... 18,000Wages Payable .......................... 18,000(3) Income Summary .......................1,120,800Wages Expense ......................... 1,120,800(4) Wages Payable .......................... 18,000Wages Expense ......................... 18,000(5) Wages Expense ......................... 43,000Cash ...................................... 43,000 Chapter6（找不到答案，自己处理了哦）Ex. 8–1a. Inappropriate. Since Fridley has a large number ofcredit sales supported by promissory notes, a notesreceivable ledger should be maintained. Failure tomaintain a subsidiary ledger when there are asignificant number of notes receivable transactionsviolates the internal control procedure that mandatesproofs and security. Maintaining a notes receivable ledger will allow Fridley to operate more efficiently and will increase the chance that Fridley will detect accounting errors related to the notes receivable. (The total of the accounts in the notes receivable ledger must match the balance of notes receivable in the general ledger.)b. Inappropriate. The procedure of proper separation ofduties is violated. The accounts receivable clerk is responsible for too many related operations. The clerk also has both custody of assets (cash receipts) and accounting responsibilities for those assets.c. Appropriate. The functions of maintaining theaccounts receivable account in the general ledger should be performed by someone other than the accounts receivable clerk.d. Appropriate. Salespersons should not be responsiblefor approving credit.e. Appropriate. A promissory note is a formal creditinstrument that is frequently used for credit periods over 45 days.Ex. 8–2-aa.Customer Due Date Number of DaysPast DueJanzen Industries August 29 93 days (2 + 30+ 31 + 30)Kuehn Company September 3 88 days (27 + 31+ 30)Mauer Inc. October 21 40 days (10 +30)Pollack Company November 23 7 daysSimrill Company December 3 Not past dueEx. 8–3Nov.30 Uncollectible Accounts Expense ..... 53,315*Allowances for Doubtful Accounts 53, *$60,495 – $7,180 = $53,315Ex. 8–4Estimated Uncollectible AccountsAge Interval Balance Percent AmountNot past due .............. $450,000 2% $9,0001–30 days past due...... 110,000 4 4,40031–60 days past due .... 51,000 6 3,06061–90 days past due .... 12,500 20 2,50091–180 days past due .. 7,500 60 4,500Over 180 days past due 5,500 80 4,400 Total .................... $636,500 $27,860Ex. 8–52006Dec. 31 Uncollectible Accounts Expense ..... 29,435*.A llowance for Doubtful Accounts 29,435 *$27,860 + $1,575 = $29,435Ex. 8–6a. $17,875 c. $35,750b. $13,600 d. $41,450Ex. 8–7a.Allowance for Doubtful Accounts ........... 7,130Accounts Receivable .................. 7,130b.Uncollectible Accounts Expense ............ 7,130Accounts Receivable .................. 7,130Ex. 8–8Feb.20 Accounts Receivable—Darlene Brogan 12,100 Sales .................................. 12,10020 Cost of Merchandise Sold ............ 7,260Merchandise Inventory .............. 7,260May30 Cash...................................... 6,000Accounts Receivable—Darlene Brogan 6,030 Allowance for Doubtful Accounts .... 6,100Accounts Receivable—Darlene Brogan 6,1Aug. 3Accounts Receivable—Darlene Brogan 6,100 Allowance for Doubtful Accounts . 6,1003 Cash...................................... 6,100Accounts Receivable—Darlene Brogan 6,1$223,900 [$212,800 + $112,350 –($4,050,000 × 21/2%)]Ex. 8–10Due Date Interesta. Aug. 31 $120b. Dec. 28 480c. Nov. 30 250d. May 5 150e. July 19 100Ex. 8–11a. August 8b. $24,480c. (1) N otes Receivable .......................... 24,000Accounts Rec.—Magpie Interior Decorators 24,(2) C ash......................................... 24,480Notes Receivable ....................... 24,000Interest Revenue (480)1. Sale on account.2. Cost of merchandise sold for the sale on account.3. A sales return or allowance.4. Cost of merchandise returned.5. Note received from customer on account.6. Note dishonored and charged maturity value of note tocustomer’s account recei vable.7. Payment received from customer for dishonored noteplus interest earned after due date.Ex. 8–132005Dec.13 Notes Receivable ....................... 25,000Accounts Receivable—Visage Co. 25,31 Interest Receivable ..................... 75*Interest Revenue (75)31 Interest Revenue (75)Income Summary (75)2006。
会计英语概述
2019/2/13
Decision Making
Economic Events
Reports
Exhibit 1-1
Financial statements report accounting information about resources, earning prospects, expected cash collections, incurred expenses, repayment ability, tax collection and negotiating wage agreements.
1、transaction n.交易；处理 Related transactions 关联交易 Transactions cost 交易成本 Business transactions 经济业务；商业交易 2、accounts n.帐目；会计账户；会计账簿 Accounts manager 会计部经理 Accounts receivables 应收账款 Accounts payable应付账款 Accounts department 会计部 3、Statements n.报告；报表 Accounting statement 会计报表=financial statement=statements Financial statements analysis 财务报表分析 Combination statements 汇总报表；合并报表 Suppliers statements 供应商对账单
【 LESSON 】
Recording Transactions
【 LESSON 】
Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
财会专业英语期末试卷及答案
《财会专业英语》期终试卷 the following into corresponding groups. (15 points)on hand receivable to suppliers4. Other receivables loans assetsof production year profit 9. Capital reserveloans payables 12. Con-operating expensesexpenses of sale 15. Accrued payrollAssets Liabilities Owner’sequtiy Cost Profit andlossII.Please find the best answers to the following questions. (25 Points) 1.Aftin Co. performs services on account when Aftin collects the accountreceivableincrease do not change’s equity decreases decrease2. A balance sheet report .A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the period3. The following information about the assets and liabilities at the endof 20 x 1 and 20 x 2 is given below:20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,0004. Traylor Company paid $ 2,850 on account. The effect of this transaction on the accounting equation is to .A. Decrease assets and decrease owner’s equityB. Increase liabilities and decrease owner’s equityC. Have no effect on total assetsD. Decrease assets and decrease liabilities5. The entry to record the collection of $ 890 from a customer on account is .A. Payable 890Cr. Cash 890B. 890Cr. Accounts Receivable 890C. 890Cr. Account Payable 890D. 890Cr. Service Revenue 8906. The ending Cash account balance is $ 57,600. During the period, cash receipts equal $ 124,300. If the cash payments during the period total$ 135,100, then the beginning Cash amount must haveA.$ 68,400B.$ 46,800C.$ 181,900 be determined from the informationgiven7. Use the following selected information for the Alecia Company tocalculate the correct credit column total for a trial balance .Accounts receivable $ 7,200Accounts payable $ 6,900Building $ 179,400Cash $ 15,800Capital $ 64,000Insurance expense $ 6,500Salary expense $ 56,100Salary payable $ 3,600Service revenue $ 190,500A.$ 201,000B.$ 137,100C.$ 265,000D.$ 74,5008. ABC paid $500 for inventories in cash ,and purchased additional inventories on account for $700 in the month. At the end of the month,ABC paid $300 of the account is the balance in the inventoryies account?A $ 500B.$ 900C.$ 1,200D.$ 1,500debit side of an account is used to recordC. increases or decreases,depending on the type of account,began the year with total assets of $120,000,liabilities of $70,000,and owner’s equity of $50, the year ABC earned revenue of $110,000 and paid espenses of $30, also invensted an additional $20,000 in the business .how much is the owner’s equity at the end of the year?A. $150,000B.$180,000C.$190,000D.$220,00011．Which of the following is true? __________.A. Owners’ Equity - Assets = LiabilitiesB. Assets –Owners’ Equity = LiabilitiesC. Assets + Liabilities = Owners’ EquityD. Liabilities = Owners’ Equity + Assets12．Which of these is an example of an liability account? _____ ________.A. Service RevenueB. CashC. Accounts ReceivableD. Short-term loans13．Which of the following is a correct statement of the rules of debitand credit? ______.A. Debits increase assets and decrease liabilitiesB. Debits increase assets and increase owners’ equityC. Credits decrease assets and decrease liabilitiesD. Credits increase assets and increase owners’ equity14．If earnings haven’t been distributed as dividends, it should have been retained in the company. The name of this portion of number listed in the balance sheet is ____________.A. paid-in capitalB. retained earningsC. dividendD. cash15．Please select the components which should be deducted from the original value of plant assets when we compute their net value _______.A. Merchandise inventoryB. Income tax payableC. Accumulated depreciationD. Retained earnings16． Which of the following would not be included on a balance sheet?A. Accounts receivable.B. Accounts payable.C. Sales.D. Cash.17. Remington provided the following information about its balance sheet:Cash $ 100Accounts receivable 500Stockholders' equity 700Accounts payable 200Short-term loans 1,000Based on the information provided, how much are Remington's liabilities?A. $200.B. $900.C. $1,200.D. $1,700.18. Gerald had beginning total stockholders' equity of $160,000. Duringthe year, total assets increased by $240,000 and total liabilitiesincreased by $120,000. Gerald's net income was $180,000. No additional investments were made; however, dividends did occur during the year.How much were the dividends?A. $20,000.B. $60,000.C. $140,000.D. $220,000.the assets of a business are $162,600 and the liabilities are $86,000,how much is the owner’s equity?A..$76,600B. $248,600.C. $147,000.D. $250,000.Co. purchases on account when Aftin pay the account payableincrease do not change’s equity decreases decreaseincome statement reports .A. the assets, liabilities, and owner’s equity on a particular dateB. the change in the owner’s capital during the periodC. the cash receipt and cash payment during the periodD. the difference between revenues and expenses during the periodfollowing information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2Assets $ 75,000 $ 90,000Liabilities 36,000 45,000 If net income in 20 x 2 was $ 1,500 and there were no withdrawals, how much did the owner invest?A.$ 4,500B.$ 6,000C.$ 45,000D.$ 43,000Company receive $ 2 850 on account. The effect of this transaction on the accounting equation is to .A. Decrease assets and decrease owner’s equityB. Increase liabilities and decrease owner’s eq uityC. Have no effect on total assetsD. Decrease assets and decrease liabilitiesentry to record the collection of $ 8000 from a customer on account is .A. Payable 80008000B. 8000Receivable 8000C. 8000Payable 8000D. 8000Revenue 8000list of a business entitys assests,liabilities,and owner’s equity ona given date isbalance sheet income statementstatement of cash flow C. A retained earnings statementIII. Translate the following sentences into Chinese.(10 points)1.The accounting profession today is changing rapidly.2.Assets are what you are what you ’s Equty is what’s left over .3.The original voucher is obtained or filled in what businesstransactions took place.4.Normally an asset account will have a debit balance.5.The term “debit” is often abbreviated to “Dr.”IV. Prepare a convenient bank reconciliation form according to thefollowing bank statement and de positor’s book.(10 points)Bank StatementDate Description Money out Money In Balance May0144 000May02Salary30 000May10Check03420 000May18Interest Paid 5 000May23Cash Withdrawal 15 000May31Sales38 00072 000Depositor’s R ecordDate Description Money out Money In Balance May0144 000May02Salary30 000May10Check03420 000May18Check 03546 000May23Cash Withdrawal 15 000May31Sales50 00043 000Bank ReconciliationDate MonthItems Amonut Items AmonutBalance per Bank Statement Balance per Depositor’sRecordAdd: Deposits not yetcredited by bank Less: Outstanding check Add: Items credited by thebank,bet not yetentered on books. Less: Items charged bythe bank,bet notyet entered onbooks.Adjusted Balance Adjusted BalanceV. Put the correct answer into the blanks.(6points)basic Accouting equation is: .rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points).1. surplus reserve machine3. Construction in progress worth5. promissory note6. in other wordsdistribution 8. storage roomplus interest 10. accounting statementVII. The following is transactions of ABC make entries.(24 poins)1..ABC company was established on ,2010,when the owners,Mrs Smiths andhis friends,invested $30,000 in cash,patent X,valuing $24,000 andequipment A,valuing $40,000 into the company.2.ABC sells merchandise to another customer and send the customer a$2,500 bill for the products they provide. They allows the customerto pay these goods within 30 days.3. A customer buys $3,000 worth of goods from ABC ,and draws a promissorynote from a lacal bank.4.ABC buys a machine for $20,000,and pays the bill in cash.5.ABC paid the telephone bill for $700 in cash.6.ABC paid $3,800 on the accounts payable.7.ABC determine the month depreciation of the manufactory bulding for$5,000.8.ABC purchasese materials of $5,000 on account.9.ABC sells some g oods to a client and receives a check from the customerfor $ 2,000 for the goods provided.issues a 9%-5， $100,000 bond at its face amount. The bond is dated January 1, 2010 and requires interest payments until the bond principal at the end of 5 years.(1) Entry to bonds issued;(2) Entry to record the accrual interest for each year;(3) 2014 the company repays the principal plus interest.《财会专业英语》期末试卷答卷the following into corresponding groups. (15 points)Assets Liabilities Owner’sequtiy Cost Profit andlossII. Please find the best answers to the following questions. (25 Points) 1234567891011121314151617181920 2122232425III. Translate the following sentences into Chinese.(10 points)1.2.3.4.5.IV. （10points） Bank ReconciliationDate MonthItems Amonut Items Amonut Balance per Bank Statement Balance per Depositor’sRecordAdd: Deposits not yetcredited by bank Less: Outstanding check Add: Items credited by the bank,bet not yet enteredon books.Less: Items charged by the bank,bet not yet enteredon books.Adjusted Balance Adjusted Balance V. Put the correct answer into the blanks.(6points)basic Accouting equation is: .rule of debits and credits is: ,.3. Using straight-line depreciation,Annual Dpreciation=( - )/VI. Translate The Following Terms Into Chinese . (10 points). 1. 2.3. 4.5. 6.7. 8.9. 10.VII. The following is transactions of ABC make entries.(24 poins)《财会专业英语》答案the following into corresponding groups. (15 points)Assets Liabilities Owner’sequtiy Cost Profit andloss1、2、3、4、6、5、11、158、9、7、10、12、13、14II. Please find the best answers to the following questions. (25 Points) 12345678910B ACD B A C C C A 11121314151617181920B D A BC C CD A D 2122232425D A C B AIII. Translate the following sentences into Chinese.(10 points)（略）IV. （10points） Bank ReconciliationDate 31 Month MayItems Amonut Items Amonut Balance per Bank Statement72 000Balance per Depositor’sRecord43 000Add: Deposits not yetcredited by bank 50 000Add: Items credited by thebank,bet not yet entered38 000Less: Outstanding check46 000on books.Less: Items charged by thebank,bet not yet enteredon books.5 000Adjusted Balance76 000Adjusted Balance76 000 V. Put the correct answer into the blanks.(6points)=Liabilities+Owner’s equity .2. Every debit must have a credit,all debits must equal all credits. ,3. Using straight-line depreciation,Annual Dpreciation=( Original Cost- Salvage Value) /Years ofService LifeVI. Translate The Following Terms Into Chinese . (10 points).（略）VII. The following is transactions of ABC make entries.(24 poins)（略）。
财会专业英语
《财会专业英语》期末复习资料整理一、专业词汇1.提存（withdrawal）2.原材料（raw material）3.过账（posting）4.结账（closing entries）5.折旧（depreciation）6.凭证（voucher）7.原始凭证（original voucher/source voucher）8.分类账（ledger）9.商业票据（commercial bill）10.手续费（service charge）11.在途存款（deposit in transit）12.注销（write off）13.期票（promissory note）14.预收账款(advance from customers) 15.预收收入（unearned revenue）16.应收账款（accounts receivables）17.应付账款（accounts payable）18.预付账款（accounts prepaid）19.流动性（liquidity）20.内部控制（internal control）21.营运资本（Working capital）22.备用金（petty cash）23.日记账（journal）24.复式记账（double-entry system）25.流动比率（current ratio）26.负债比率（debt ratio）27.资产周转率（asset turnover）28.应收账款周转率（accounts receivable turnover）29.存货周转率（inventory turnover）30.留存收益（retained earnings）31.或有负债（contingent liability）32.或有资产（contingent asset）33.国库券（treasury bills）34.利润表（income statement）35.资产负债表（balance sheet）36.现金流量表（cash flow statement）二、翻译1.Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”.会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。
财会英语词汇
在财务和会计领域，有一些专业术语和词汇是经常使用的。
以下是一些常用的财会英语词汇：1. Accountant -会计师2. Accounting -会计3. Bookkeeping -记账4. Budget -预算5. Cash flow -现金流量6. Chart of accounts -账户表7. Cost accounting -成本会计8. Credit -信用9. Debit -借方10. Equity -股东权益11. Expense -费用12. Financial statement -财务报表13. Fixed asset -固定资产14. Income -收入15. Journal entry -日记账目16. Ledger -分户账17. Liability -负债18. Net income -净收入19. Payroll -工资单20. Profit -利润21. Tax -税收22. Trial balance -试算平衡表23. Audit -审计24. Bank reconciliation -银行对账25. Depreciation -折旧26. Earnings per share -每股收益27. Financial ratio -财务比率28. Forecasting -预测29. Internal controls -内部控制30. Journal -日志31. Noncurrent asset -非流动资产32. Nonoperating income -非经常性收入33. Operating expense -营业费用34. Operating income -营业收入35. Owner's equity -所有者权益36. Payable -应付账款37. Receivable -应收账款38. Revenue -营业收入39. Statement of cash flows -现金流量表40. Statement of financial position -财务状况表41. Statement of income -收入表42. Statement of retained earnings -未分配利润表43. Transaction -交易44. Trial balance sheet -试算平衡表这些词汇是财务和会计专业的基础词汇，对于从事这一领域的工作的人来说非常重要。
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2007年版现金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 consumbles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Adanvances 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一、资产类assets现金cash on hand银行存款cash in bank其他货币资金other cash and cash equivalent短期投资short-term investment短期投资跌价准备short-term investments falling price reserve应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收帐款accounts receivable坏帐准备bad debt reserve预付帐款advance money应收补贴款cover deficit receivable from state subsidize其他应收款other notes receivable在途物资materials in transit原材料raw materials包装物wrappage低值易耗品low-value consumption goods库存商品finished goods委托加工物资work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis存货跌价准备inventory falling price reserve分期收款发出商品collect money and send out the goods by stages待摊费用deferred and prepaid expenses长期股权投资long-term investment on stocks长期债权投资long-term investment on bonds长期投资减值准备long-term investment depreciation reserve固定资产fixed assets累计折旧accumulated depreciation工程物资project goods and material在建工程project under construction固定资产清理fixed assets disposal无形资产intangible assets开办费organization/preliminary expenses长期待摊费用long-term deferred and prepaid expenses 待处理财产损溢wait deal assets loss or income二、负债类debts短期借款short-term loan应付票据notes payable应付帐款accounts payable预收帐款advance payment代销商品款consignor payable应付工资accrued payroll应付福利费accrued welfarism应付股利dividends payable应交税金tax payable其他应交款accrued other payments其他应付款other payable预提费用drawing expenses in advance长期借款long-term loan应付债券debenture payable长期应付款long-term payable递延税款deferred tax住房周转金revolving fund of house三、所有者权益owners equity股本paid-up stock资本公积capital reserve盈余公积surplus reserve本年利润current year profit利润分配profit distribution四、成本类cost生产成本cost of manufacture制造费用manufacturing overhead五、损益类profit and loss （p/l）主营业务收入prime operating revenue其他业务收入other operating revenue折扣与折让discount and allowance投资收益investment income补贴收入subsidize revenue营业外收入non-operating income主营业务成本operating cost主营业务税金及附加tax and associate charge其他业务支出other operating expenses存货跌价损失inventory falling price loss营业费用operating expenses管理费用general and administrative expenses财务费用financial expenses营业外支出non-operating expenditure所得税income tax以前年度损益调整adjusted p/l for prior year企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则－－－－－－－－-基本准则（Accounting Standard for Business Enterprises - Basic Standard）2. 企业会计准则第1 号－－－－－－－－-存货（Accounting Standard for Business Enterprises No. 1 - Inventories）3. 企业会计准则第2 号－－－－－－－－-长期股权投资（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）4. 企业会计准则第3 号－－－－－－－－-投资性房地产（Accounting Standard for Business Enterprises No. 3 - Investment properties）5. 企业会计准则第4 号－－－－－－－－-固定资产（Accounting Standard for Business Enterprises No. 4 - Fixed assets）6. 企业会计准则第5 号－－－－－－－－-生物资产（Accounting Standard for Business Enterprises No. 5 - Biological assets）7. 企业会计准则第6 号－－－－－－－－-无形资产（Accounting Standard for Business Enterprises No. 6 - Intangible assets）8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）9. 企业会计准则第8 号－－－－－－－－-资产减值（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）10. 企业会计准则第9 号－－－－－－－－-职工薪酬（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）11. 企业会计准则第10 号－－－－－－－－企业年金基金（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）12. 企业会计准则第11 号－－－－－－－－股份支付（Accounting Standard for Business Enterprises No. 11 - Share-based payment）13. 企业会计准则第12 号－－－－－－－－债务重组（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）14. 企业会计准则第13 号－－－－－－－－或有事项（Accounting Standard for Business Enterprises No. 13 - Contingencies）15. 企业会计准则第14 号－－－－－－－－收入（Accounting Standard for Business Enterprises No. 14 - Revenue）16. 企业会计准则第15 号－－－－－－－－建造合同（Accounting Standard for Business Enterprises No. 15 - Construction contracts）17. 企业会计准则第16 号－－－－－－－－政府补助（Accounting Standard for Business Enterprises No. 16 - Government grants）18. 企业会计准则第17 号－－－－－－－－借款费用（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）19. 企业会计准则第18 号－－－－－－－－所得税（Accounting Standard for Business Enterprises No. 18 - Income taxes）20. 企业会计准则第19 号－－－－－－－－外币折算（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）21. 企业会计准则第20 号－－－－－－－－企业合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企业会计准则第21 号－－－－－－－－租赁（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement offinancial instruments）24. 企业会计准则第23 号－－－－－－－－金融资产转移（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）25. 企业会计准则第24 号－－－－－－－－套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企业会计准则第25 号－－－－－－－－原保险合同（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）27. 企业会计准则第26 号－－－－－－－－再保险合同（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）28. 企业会计准则第27 号－－－－－－－－石油天然气开采（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum andnatural gas）29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates? and correction of errors）30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项（Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date）31. 企业会计准则第30 号－－－－－－－－财务报表列报（Accounting Standard for Business Enterprises No. 30 - Presentation of financialstatements）32. 企业会计准则第31 号－－－－－－－－现金流量表（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）33. 企业会计准则第32 号－－－－－－－－中期财务报告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企业会计准则第33 号－－－－－－－－合并财务报表（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements）35. 企业会计准则第34 号－－－－－－－－每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings per share）36. 企业会计准则第35 号－－－－－－－－分部报告（Accounting Standard for Business Enterprises No. 35 - Segment reporting）37. 企业会计准则第36 号－－－－－－－－关联方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企业会计准则第37 号－－－－－－－－金融工具列报（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments）39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则（Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises）Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰1.accounting is the system that measures business activities, processes thatinformation 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。