会计英语复习资料

一．汉译英练习

1.会计原则是每个会计人员在进行工作时必须遵守的规则。

2.编制会计分录是在会计期间经常要做的工作。

3.编制工作底稿是每个会计期末要做的工作。

4.实账户是负债表账户。在月末，它们的余额应不被结平，而转入下一期。

5.虚账户是利润表账户。在月末，它们的余额应结平，以便用来记录下一期的经营成果。

6.这个月费用很大，我们要查一下原因，分析一下有关经济业务。

7.如果销售商品时，若客户没有付现金，则这种销售被称为赊销。

8.赊销时，卖方会对卖方提出付款条件，这个条件被称为信用条件。

9.固定资产每月都必须计提折旧。

10.无形资产每月计提摊销。

11.企业外部的许多人关心企业的财务信息，而及时提供财务信息给他们是会计的工作。

12.财务报表是人们进行经营决策的依据之一。

13.我们必须准备足够的资金，这笔贷款下个月到期。

14.调整分录与结账分录必须计入日记账和分类账，否则账上的余额会与报表上数额不符。

15.在西方会计中，股份公司的权益科目与独资企业的权益科目是不同的。

16.销售商品的收入常被称为是销售收入。

17.本年利润是用于计算利润的账户，他与其他损益类科目一样，年末，都要被结平。

18.请给我看一下有关这个月应缴的税费的数据

二．会计专业词汇练习

会计词汇辨析

（）Dividends （）Cash

（）Inventory （）Accumulated depreciation

（）Accounts receivable （）Interest payable

（）Income taxes payable （）Owner’s capital

（）Retained earnings （）Closing entry

（）Journalizing （）Administrative expenses

（）Cost of goods sold （）Net income

（）Business transaction （）Unearned revenues

（）Ending balance （）Financial expenses

（）Prepaid expenses （）operating results

（）Withdrawals （）Sales

( ）Allowance for bad accounts （）Common stock

（）Office supplies inventory （）long-term bonds investments （）Accounts payable （）Cash basis accounting

（）Office equipments （）Posting

（）Beginning balance （）Business transaction

（）Trial balance （）Financial statements

（）Selling expenses. （）Financial position

（）Marketable securities ( ) paid in capital

( ) operating equipments （）Notes payable

( ) Short term investment ( ) Gain

（）Extraordinary items （）Finished products

（）Salary expenses （）Interest receivable

（）Accrual basis accounting （）Income statements

（）Adjusting entry （）Intangible assets

( ) Source documents ( ) Gross sales

( ) Purchase ( ) Fixed assets

1.期末余额28. 坏账准备

2.应付所得税29. 应收账款

3.销售费用30. 主营业务收入

4.业主资本31. 经营成果

5.主营业务成本32 管理费用

6.应付利息33 存货

7.留存收益34 调整分录

8.预收账款35 结账分录

9.累计折旧36 权责发生制

10.经济业务37 应付票据

11.财务报表38 编制分录

12.试算平衡39. 期初余额

13.现金收付制40. 应付账款

14.财务费用41. 净利润

15.普通股42. 财务状况

16.营业外收支项目43. 过账

17.应收利息44 办公用品库存

18.实收资本45. 办公设备

19.库存46. 股利

20.经营设备47. 业主提取

21.利得48. 产成品

22.待摊费用49. 交易性金融资产

23.长期债券投资50. 短期投资

24.无形资产51. 工资费用

25.生产设备52销售总额

26.原始凭证53 固定资产

27.采购54. 工资费用

三．英译汉

１．Revenue is the price of goods sold and services rendered during a given accounting period. Earning revenue causes owner’s equity to increase. When a business renders services of sells merchandise to its customers, it usually receives cash or acquires an account receivable from the customer.

２．To clearly identify the effects of the business operations on each of the accounting elements, it is necessary to transfer those records from journal to each corresponding books used for recording different accounting element. This transfer process is called “posting”.

３．The journal is a day-by-day record of business transactions. The information recorded about each transaction includes the date of the transaction, the debit and credit changes in specific ledger accounts, and a brief explanation of the transaction.

４．The things a business owns can be classified into five categories, which also called accounting elements, they are: assets, liabilities, owners' equity, revenues, and expenses. Every business transaction of the business may affect more than one of the above elements。

５． A set of financial statements consists of four related accounting reports that summarize in a few pages the financial resources, obligations, profitability, and cash transactions of a business. A complete set of financial statements includes:

1 a balance sheet,

2 an income statement

3 a statement of owner”s equity,

4 a statement of cash flows

６．At the end of each period，the balance of each nominal account is closed to one account called “Income Summary”，and in turn the net result of the income summery (i.e., net income or net loss) is transferred from “Income Summary” account to owners’ equity account. These transferring process is called closing process, which can make the balance of the nominal accounts be zero, so they will be ready for reuse the next period.

７．Liabilities are debts. All business concerns have liabilities; The liability arising form the purchase of goods or services on credit is called an account payable, and the person or company to whom the account payable is owed is called a creditor.

９．Accounting is a kind of specific information processing system, in which all the monetary business transactions of a company and their economic effects on that company occurred in certain operating period are collected, recorded, classified, summarized, and reported. The people who conduct such work are called accountants.

１０。During a given time period, changes in owners' equity result from the following factors：

1). Investments by the owners,

2). Withdrawals by the owners or the payment of owner’s dividends。

3). Net operating results (net income or net loss)。

１１。Receivables are the assets that a business expects to collect in near future. The most commonly encountered receivable is “accounts receivable”, which represents the amounts owed to a firm by its customers，it generally results from the selling of goods or rendering services on credit.

１２。Accounting principles are not nature laws, they are man made rules, they evaluated from the actual accounting practice. In other words, they are the most effective working methods and principles that accountants refined from their daily practice.

１４。In periodic inventory system, all the inventory items bought in current period are not recorded in related inventory accounts, but in “purchase” account，and all the goods issued in current period are not recorded in the accounts at all until the end of the period..

四．会计分录题

1. Hanry Sold goods for $10,000 to lee on credit, and the credit terms is: 2/10, n/60.

2．The expenses of this month amount to $70,000, one fifth of which remained unpaid at the end of the month.

3. Sold merchandise for $900,000; collected $300,000 cash, and the balance is due in one month.

4.Paid $10,000 cash for operating expenses.

5. Cash borrowed from the local bank, $900,000 (one-year interest bearing note).

6. Depreciation expense for this month is $8,000.

7. Sun company sold 50,000 shares of its own common stock for $10 per share and received cash in full.

8. Purchased trade mark for $20,000 cash.

9. Buy goods for resale for $16,000,paid half on cash, the balance is on credit.