2019注会会计英语基础讲义
会计基础知识点英文
会计基础知识点英文Accounting BasicsIntroductionAccounting is a fundamental aspect of every business, serving as a language for financial information. It involves the recording, classifying, and summarizing of financial transactions. This article aims to provide a comprehensive overview of accounting basics in English.1. The Accounting EquationAt the heart of accounting lies the accounting equation: Assets = Liabilities + Equity. This equation illustrates the fundamental relationship between the resources owned by a company (assets), the obligations it owes (liabilities), and the residual interest of the owners (equity).2. Financial StatementsFinancial statements are essential tools used to communicate the financial performance and position of a company. They consist of the income statement, balance sheet, and cash flow statement.The income statement, also known as the profit and loss statement, shows a company's revenues, expenses, andresulting net income or loss during a specific period.The balance sheet provides a snapshot of a company's financial position at a particular point in time. It includes assets, liabilities, and equity.The cash flow statement tracks the inflow and outflow of cash within a company. It categorizes cash flows into operating, investing, and financing activities.3. Accrual vs. Cash AccountingTwo primary methods of accounting are accrual and cash accounting. Accrual accounting recognizes revenues and expenses when they are earned or incurred, regardless of cash inflows or outflows. This method provides a more accurate representation of a company's financial performance.On the other hand, cash accounting only records revenues and expenses when cash is received or paid. While simpler, it may not provide a realistic picture of a company's financial health, especially for businesses with significant credit transactions.4. Double-Entry BookkeepingDouble-entry bookkeeping is the foundation of modern accounting. It ensures that every financial transaction affects two accounts - one being debited and the other credited. This system maintains the accounting equation and allows for accuracy in record-keeping.For example, if a company purchases inventory with cash, the inventory account will be debited, while the cash account will be credited. This maintains the equality of assets and ensures that changes in one account are reflected in another.5. Depreciation and AmortizationDepreciation and amortization are accounting methods used to allocate the cost of assets over their useful lives. Depreciation applies to tangible assets like buildings and machinery, while amortization applies to intangible assetslike patents and trademarks.By recognizing the expense of these assets over time, companies can accurately account for the cost of their use and maintain the balance of the accounting equation.6. Ratio AnalysisRatio analysis is a powerful tool used to assess a company's financial performance and solvency. Common ratios include profitability ratios, liquidity ratios, and leverage ratios.Profitability ratios, such as return on investment and gross profit margin, indicate a company's ability to generate profits.Liquidity ratios, like the current ratio and quick ratio, measure a company's ability to cover short-term obligations.Leverage ratios, such as the debt-to-equity ratio, assess a company's financial leverage and risk.ConclusionUnderstanding accounting basics is crucial for individuals and businesses alike. By comprehending the accounting equation, financial statements, accrual versus cash accounting, double-entry bookkeeping, depreciation and amortization, and ratio analysis, one can gain insights into the financial health and performance of a company.。
CPA注册会计师会计讲义会计英语第十四章第十五章合并讲解
CPA注册会计师会计讲义会计英语第十四章第十五章合并讲解第十四章/第十五章合并讲解第14章资产负债表日后事项本部分内容在近几年专业阶段考试中也是主观题的热门考点，其经常通过与或有事项、资产减值、销售退回、前期差错等内容结合考查。
复习时应当重点注意日后调整事项与非调整事项的判断，日后调整事项的会计处理以及报表调整。
I. 资产负债表日后事项的分类Classification of Events after Balance Sheet Date资产负债表日后事项包括资产负债表日后调整事项和资产负债表日后非调整事项。
The events after the balance sheet date include the adjusting events and non-adjusting events after the balance sheet date.II. 资产负债表日后调整事项Adjusting Events after the Balance Sheet Date企业发生资产负债表日后调整事项，应当调整资产负债表日的财务报表。
An enterprise shall adjust its financial statements on the balance sheet date for any adjusting event occurring after the balance sheet date.III. 资产负债表日后非调整事项资产负债表日后发生的非调整事项，不应当调整资产负债表日的财务报表，应当在报表附注中披露每项重要的资产负债表日后非调整事项的性质、内容，及其对财务状况和经营成果的影响。
无法作出估计的，应当说明原因。
An enterprise may not adjust the financial statement on the balance sheet date for any non-adjusting event occurring after the balance sheet date while the nature, content and influence on financial position and operational result relating to materialnon-adjusting events which occur after balance sheet date should be disclosed in the notes to accounts, if the estimates could not be made, the reasons should be explained.第15章长期股权投资和企业合并本部分既是重点内容又是难点内容，从考试情况看，其经常在专业阶段的主观题中进行考查，所占分值较大，考生应全面熟练掌握。
注册会计师-《会计》英语基础讲义-专题七 金融工具(14页)
专题七金融工具目录01 考情分析02 词汇归纳总结03 重点、难点讲解04 同步系统训练考情分析金融工具在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查。
在复习备考中应当重点复习金融资产的重分类、金融工具的后续计量、金融资产减值、金融资产转移等内容。
词汇归纳总结重点、难点讲解考点一：金融资产和金融负债的分类和重分类（一）金融资产的分类The classification of financial assets金融资产一般划分为以下三类：Financial assets could be generally categorized into 3 groups:1.以摊余成本计量的金融资产；Financial assets measured at amortized cost金融资产同时符合下列条件的，应当分类为以摊余成本计量的资产：If the following conditions are satisfied at the same time, financial assets should beclassified as financial assets measured at amortized cost:（1）企业管理该金融资产的业务模式是以收取合同现金流量为目标；The business mode of managing this financial asset by the enterprise is collecting cash flow from the contract as the target.（2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。
The contract terms of the financial asset stipulate that the cash flow generated on a specific date is only for the payment of principal and interest on the basis of outstanding principal amount.2.以公允价值计量且其变动计入其他综合收益的金融资产；Financial assets measured at fair value and changes recorded into other comprehensive income （或：Financial assets at fair value through other comprehensive income）金融资产同时符合下列条件的，应当分类为以公允价值计量且其变动计入其他综合收益的金融资产: If the following conditions are satisfied at the same time, financial assets should be classified as financial assets at fair value through other comprehensive income：（1）企业管理该金融资产的业务模式既以收取合同现金流量为目标又以出售该金融资产为目标；The business mode of managing this financial asset by the enterprise is not only collecting cash flow from the contract as the target but also selling the financial asset as the target.（2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。
2019年注册会计师会计专业知识复习讲义(完整版)
2019年注册会计师会计专业知识复习讲义（完整版）一、总论（一）会计基本假设与会计核算基础1.会计基本假设（1）会计主体（2）持续经营（3）会计分期（4）货币计量2.会计基础企业会计的确认、计量和报告应当以权责发生制为基础。
（二）会计信息质量要求1.可靠性2.相关性3.可理解性4.可比性5.实质重于形式6.重要性7.谨慎性8.及时性（三）会计要素及其确认与计量原则会计对象是指会计核算和监督的内容而会计要素则是会计对象的基本分类 , 是会计核算对象的具体化。
会计要素包括资产、负债、所有者权益、收入、费用和利润，这六大会计要素可以划分为反映财务状况的会计要素和反映经营成果的会计要素两大类。
反映财务状况的会计要素包括资产、负债和所有者权益；反映经营成果的会计要素包括收入、费用和利润。
1.资产的定义及其确认条件2.负债的定义及其确认条件3.所有者权益的定义及其确认条件4.收入的定义及其确认条件5.费用的定义及其确认条件6.利润的定义及其确认条件计量属适用范围性历史成一般在会计要素计量时均采用历史成本本1.交易性金融资产的初始计量（1）入账成本＝买价－已经宣告未发放的股利（或－已经到期未收到的利息）；（2）会计分录借：交易性金融资产—成本（按公允价值入账）投资收益（交易费用）应收股利（应收利息）贷：银行存款（支付的总价款）2.交易性金融资产的后续计量（1）会计处理原则交易性金融资产采用公允价值进行后续计量,公允价值的变动计入当期损益（“公允价值变动损益”科目）。
（2）一般会计分录①当公允价值大于账面价值时：借：交易性金融资产―公允价值变动贷：公允价值变动损益②当公允价值小于账面价值时：借：公允价值变动损益贷：交易性金融资产―公允价值变动3.宣告分红或利息到期时借：应收股利（或应收利息）贷：投资收益4.收到股利或利息时借：银行存款贷：应收股利（应收利息）5.处置时借：银行存款（净售价）公允价值变动损益（持有期间公允价值的净增值额）贷：交易性金融资产—成本（初始投资成本）—公允价值变动投资收益（倒挤认定，损失记借方，收益记贷方。
会计证(2019)考试辅导讲义 第01讲_前言
难度较大
2019年教材结构及主要变化
全书共30章：确认、计量、记录和报告
章 节
主要变化
第1章 总论
按照新收入准则修改“收入确认条件”的相关表述
第2章 会计政策、会计估计及其变更和差错更正
（1）删除“企业应当披露的重要会计政策”内容中“收入的确认”及“合同收入与费用的确认”的相关内容；
（2）删除“会计政策变更的概述”中“对初次发生的或不重要的交易或者事项采用新的会计政策”知识点的举例内容；
（3）增加“事业单位对于因开展专业业务活动及其辅助活动取得的非同级财政拨款收入”的分类；
（4）增加“受托代理负债”的确认和计量原则及“单位收取的押金、存入保证金等负有偿还义务的暂收款项”的相关会计处理；
（5）删除“由于民间非营利组织采用权责发生制作为会计核算基础，因此设置了费用要素，而没有使用行政、事业单位的支出要素”的相关表述
1.考试教材
2.辅导教材
（三）讲究学习方法
1.善于总结规律
2.理解基础上掌握
（四）加强练习
不忘初心，方得始终
一分耕耘一分收获，祝您轻松过关！
《会计》前言
主要内容
近三年考试题型题量
年 度
题 型
2018年
2017年
2016年
题量
分值
题量
分值
题量
分值
单项选择题
12
24
12
24
12
24
多项选择题
10
20
10
20
10
20
计算分析题
2
20
2
20
2
20
综合题
2
36
2
2019年最新-AccountingBasics英语会计基础教学课件-精选文档
How much revenue should Penny record for 2019? Revenue for 2019 would be $22,400
Why?
Sales – Cash
$20,000
Sales – Accounts receivable $ 2,400
Total sales for 2019
debit. To increase balance debit again, to credit. To increase balance credit again,
decrease credit out of the account.
to decrease debit out of the account.
7
Accrual versus cash basis of accounting
Cash-based accounting
Revenue recognised when the cash is received or paid.
Accrual-based accounting
Revenue recognised when goods and services are provided
Expenses recognised when the cash is received or paid
8
Expenses recognised when assets are consumed or liabilities incurred
Cash versus accrual basis
Basic analysis
The expense Rent is increased $1800 because the payment pertains only to the current month; the asset Cash is decreased $1800
英语会计文本讲义
英文财务报表阅读（三）include: investment income from associates and joint-ventures其中：对联营企业和合营企业的投资收益II. operating profit 二、营业利润add: non-operating revenue 加：营业外收入less: non-operating expenses 减：营业外支出include: loss on the disposal of non-current assets 其中：非流动资产处置损失III. profit before tax 三、利润总额less: income tax expenses 减：所得税费用IV. net profit 四、净利润V. EPS 五、每股收益i. basic EPS （一）基本每股收益ii. diluted EPS （二）稀释每股收益VI. other comprehensive income 六、其他综合收益VII. total comprehensive income 七、综合收益总和【知识点6】Cash Flow Statement ReadingI.cash flows from operating activities一、经营活动产生的现金流量cash receipts from the sale of goods and the rendering of services销售商品、提供劳务收到的现金receipts of tax refunds收到的税费返还other cash receipts relating to operating activities收到其他与经营活动有关的现金total cash inflows from operating activities经营活动现金流入小计cash payments for goods purchased and services received购买商品、接受劳务支付的现金cash payments to and on behalf of employees支付给职工以及为职工支付的现金payments of all types of taxes支付的各项税费other cash payments relating to operating activities支付其他与经营活动有关的现金total cash outflows for operating activities经营活动现金流出小计net cash flows from operating activities经营活动产生的现金流量净额II. cash flows from investing activities二、投资活动产生的现金流量cash receipts from disposals and returns of investments收回投资收到的现金cash receipts from returns on investments取得投资收益收到的现金net cash receipts from disposals of fixed assets, intangible assets and other long-term assets处置固定资产、无形资产和其他长期资产收回的现金净额net cash receipts from disposals of subsidiaries and other business units处置子公司及其他营业单位收到的现金净额other cash receipts relating to investing activities收到其他与投资活动有关的现金total cash inflows from investing activities投资活动现金流入小计cash payments to acquire and construct fixed assets, intangible assets and other long-term assets购建固定资产、无形资产和其他长期资产支付的现金cash payments to acquire investments投资支付的现金net cash payments for acquisitions of subsidiaries and other business units取得子公司及其他营业单位支付的现金净额other cash payments relating to investing activities支付其他与投资活动有关的现金total cash outflows for investing activities投资活动现金流出小计net cash flows from investing activities投资活动产生的现金流量净额III. cash flows from financing activities三、筹资活动产生的现金流量cash receipts from investors in making investments in the enterprise吸收投资收到的现金cash receipts from borrowings取得借款收到的现金other cash receipts relating to financing activities收到其他与筹资活动有关的现金total cash inflows from financing activities筹资活动现金流入小计cash payments of amounts borrowed偿还债务支付的现金cash payments for distribution of dividends or profits, or cash payments for interestexpenses分配股利、利润或偿付利息支付的现金other cash payments relating to financing activities支付其他与筹资活动有关的现金total cash outflows for financing activities筹资活动现金流出小计net cash flows from financing activities筹资活动产生的现金流量净额IV. effect of changes in exchange rate四、汇率变动对现金的影响net increase in cash and cash equivalents现金及现金等价物净增加额add: cash and cash equivalents at the beginning of period 加：期初现金及现金等价物余额cash and cash equivalents at the end of period期末现金及现金等价物余额。
注册会计师-《会计》英语基础讲义-专题十二 租赁(5页)
专题十二租赁目录01 考情分析02 词汇归纳总结03 重点、难点讲解考情分析本部分在复习过程中应重点关注经营租赁和融资租赁下不同的会计处理及售后回租的会计处理。
重点、难点讲解考点一：承租人的会计处理Accounting treatment of lessee（一）承租人对经营租赁的会计处理Accounting treatment of operating lease by lessee在经营租赁下，与租赁资产所有权有关的风险和报酬并没有实质上转移给承租人，承租人不承担租赁资产的主要风险，因此，承租人无需将所取得的租入资产的使用权资本化，相应地也不必将所承担的付款义务列作负债。
Under the operating lease, the risks and remuneration related to the ownership of the leased asset are not substantially transferred to the lessee, and the lessee does not bear the main risk of the leased assets. Therefore, the lessee does not have to capitalize the right to use the leased assets and accordingly the obligation to pay will not be included as a liability.确认各期租金时，借记“管理费用”等科目，贷记“其他应付款”等科目。
实际支付租金时，借记“其他应付款”等科目，贷记“银行存款”、“库存现金”等科目。
发生预付租金时，借记“长期待摊费用”等科目，贷记“银行存款”、“库存现金”等科目。
When recognizing the rent of each period, debit "administrative expense" account and credit "other payable" etc. account. When paying rent in real terms, debit "other payable" etc. account, and credit "cash in bank", "cash on hand" etc. account. When a prepaid rent is paid, debit “long-term prepaid expense” etc. account, credit “cash in bank”, “cash on hand” etc. account.承租人在经营租赁中发生的初始直接费用，应当计入当期损益，借记“管理费用”等科目，贷记“银行存款”等科目。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
2019注会会计英语基础讲义xx年注册会计师考试辅导会计前言总体考情分析一般选择综合题第1题要求选用英文作答，若用英文作答完全正确，则在原题满分的基础上多加5分。
对于《会计》科目来讲，综合题的知识点分布可能性很大，知识面比较广，所以对于常见的综合性知识点，均需要关注如何转化为英文作答的形式。
在本次教学中, 将会按照专题的形式，同时结合具体例题，分别使用中文与英文进行讲解，并帮助学员提炼相关专业词汇。
在具体每个专题的讲解时，每个专题会以先列举常用的词汇，最后结合典型例题的形式进行演练。
部分专题在讲解中将会整合在一次授课中完成。
本次授课共涉及以下17个专题：1.固定资产和无形资产2.投资性房地产3.资产减值4.借款费用5.股份支付6.或有事项7.金融工具8.收入.费用和利润9.非货币性资产交换和债务重组10.所得税11.外币折算12.租赁13.会计政策变更.估计变更.差错更正14.资产负债表日后事项15.长期股权投资和企业合并16.合并财务报表17.每股收益课堂教学形式由于自xx年起注册会计师考试采用机考的形式，因此同学们在运用英语进行综合题目作答的过程中能够快速准确的在电脑上输入答案是得分的前提。
为了提高同学们快速输入英语答案的准确性，本门课程需要同学们在上课过程中跟随主讲老师将英文部分内容在Word文档中输出，以达到对单词的准确拼写以及对语法句型熟悉掌握的目的。
专题一固定资产和无形资产目录 01 考情分析 02 词汇归纳总结03 重点.难点讲解 04 同步系统训练考情分析有关固定资产和无形资产的内容在注会考试中属于非常重要的基础知识，可能并不单独以主观题形式进行考查，但是专业阶段主观题所考查的知识点中一般都会穿插其相关内容。
如与借款费用.会计估计变更及差错更正等内容的结合。
因此，要给予一定的重视。
词汇归纳总结固定资产 Fixed asset 无形资产 Intangible asset 预定可使用状态 Expected conditions for use 运费 Freight 装卸费Loading fee 具有融资性质 With financing nature 实际上；生效 In effect 依照 According to/ In accordance with 直线法Straight line method 工作量法 Unit of production method 双倍余额递减法 Double declining balance method 年数总和法Sum of the years digits method 累计折旧 Accumulated depreciation 后续支出 Subsequent expenditure 更新改造Transformation and renovation 修理费用 Repair expenditure 管理费用 General and administrative expense 销售费用Selling expense 研究阶段 Research stage 开发阶段Development stage 摊销 Amortization 确定 Determine 在建工程 Construction in process 预计使用寿命 Estimated useful life 特许权 Franchise right 保险费 Insurance expense 长期应付款 Long-term payable 专利权 Patent 研究开发费用Research and development cost 残值 Residual value 有形资产 Tangible asset 重点.难点讲解考点一：固定资产的初始计量 Initial Measurement of Fixed Assets1.外购固定资产 Purchased fixed assets 外购固定资产的成本，包括购买价款.相关税费.使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费.装卸费.安装费和专业人员服务费等。
T he cost of a purchased fixed asset consistsof purchase price, relevant taxes, freights, loading fees, installment fees, professional service fees and other expenses that bring the fixed asset to the expected conditions for use and that may be relegated to the fixed asset. 购买固定资产的价款超过正常信用条件延期支付，实质上具有融资性质的，固定资产的成本以购买价款的现值为基础确定。
I f the payment for a fixed asset is delayed beyondthe normal credit conditions and it is of financingnature in effect, the cost of the fixed asset shall be ascertained based on the present value of the purchase price. 会计分录：Journal entry: 借：固定资产（购买价款的现值）未确认融资费用（差额，应在信用期内采用实际利率法进行摊销）贷：长期应付款等（实际应支付价款） Dr：Fixed assets （the present value of the purchase price）Unrecognized financing expenses（the balance，whichshould be amortized within the credit period using the effective interest method） Cr：Long-term payable（the actual purchase price that should be paid）企业可能以一笔款项购入多项没有单独标价的固定资产。
A n enterprise may make certain payment for purchasing several fixed assets which are not priced separately. 如果这些资产均符合固定资产的定义，并满足固定资产的确认条件，则应将各项资产单独确认为固定资产，并按各项固定资产公允价值的比例对总成本进行分配，分别确定各项固定资产的成本。
I f these assets are in line with the definition of fixed assets and meet the recognition criteria for fixed assets，each asset should be recognized as a fixed asset separately，and the cost of each fixed asset shall be determined by allocating the payment according to the proportion of fair value of each fixed asset to the total cost of all assets acquired.2.自行建造固定资产 Self-constructed fixed assets 自行建造固定资产的成本，包括工程用物资成本.人工成本.缴纳的相关税费.应予以资本化的借款费用以及应分摊的间接费用等。
C ost of self-constructed fixed assets includes material cost used for project, labor cost, relevant taxes, borrowing costs that shall be capitalized and overhead that shall be allocated. 考点二：固定资产的后续计量Subsequent Measurement of Fixed Assets1.固定资产折旧 Depreciation of fixed assets （1）折旧范围 Scope of depreciation 企业应对所有的固定资产计提折旧，但是，已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。
E nterprise should depreciate all fixed assets, but except for the fixed assets which have been fully depreciated but are still in use and the land which isrecorded separately. 当月增加的固定资产，当月不计提折旧，从下月起计提折旧；当月减少的固定资产，当月仍计提折旧，从下月起不计提折旧。
N ewly purchased fixed asset does not need to be depreciated in current month, and should be depreciated from the following month; decreased fixed assets should be depreciated in current month, no depreciation is made in the following month. （2）折旧方法 Depreciation method 企业应当根据与固定资产有关的经济利益的预期消耗方式，合理选择折旧方法。
A n enterprise shall reasonably select a depreciation method for a fixed asset in accordance with the expected form for the consumption of the economic benefits concerning the fixed asset. 可选用的折旧方法包括年限平均法.工作量法.双倍余额递减法和年数总和法等。
固定资产的折旧方法一经确定，不得随意变更。
T he available depreciation methods consist of the straight line method, unit of production method, double declining balance method, sum of the year digits method, etc. Once an enterprise ascertains the method of depreciation of the fixed asset, it shall not be arbitrarily changed.2.固定资产的后续支出 Subsequent expenditure of fixed assets 与固定资产有关的更新改造等后续支出，符合资本化条件的，应当计入固定资产成本或其他相关资产的成本，同时将被替换部分的账面价值扣除。