会计英语注册会计师讲义
会计英语（08年注册会计师讲义）会计、税务和审计英语2009-04-14 10:06 阅读315 评论0字号：大大中中小小第一讲会计英语的常用术语在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。
这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学account n..账，账目a/c；账户T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产- current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用- non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方- current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners' equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者- paid in capital （contributed capital）实收资本- shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings- reserve 储备金（资产重估储备金，股票溢价账户）company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2）Dr.-Debit 借Cr.-Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000 Cr.sales revenue 10,000 贷：销售收入10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：银行存款50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180 Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险12,000Cr.bank deposit 12,000贷：银行存款12,000第二讲存货授课内容和教学目标：本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。
其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。
1.Inventory n. 存货，库存（常见词组inventory turnover 存货周转率inventory control 存货控制beginning inventory初始存货ending inventory 期末存货take a physical inventory 盘库常见的存货形式：Type of businessType of inventoryMerchandising companyMerchandise inventory 商品存货Manufacturing companyRaw materials 原材料Work in process（WIP）（处在生产过程中的）在制品，半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 成本，费用direct costs 直接成本indirect costs 间接成本fixed costs 固定成本cost accounting 成本会计v. 花费e.g. The office furniture of our company costs us $5,000.unit cost 单个成本total cost 总成本cost of sales （COS）= cost of goods sold（CGS）销货成本sales revenue 销售收入这两个词经常被放在一起做计算Lecture examples:①A company sold 15 computers for US$1000 each.某公司以1000美元一台的价格售出电脑共15台。
Sales revenue: US$1,000×15 = US$15,000②A company sold 15 computers costing US$800 each for total US$15,000.某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。
cost of sales: US$800×15 = US$12,000Dr.bank deposit15,000借：银行存款15,000 Cr.sales revenue15,000贷：主营业务收入15,000 Dr.cost of sales12,000借：主营业务成本12,000 Cr.inventory--computer12,000贷：库存商品-电脑12,0003.初始成本计量The inventory should be measured at cost. Cost includes the following:采购成本purchase（price）运费freight 存储storing cost保险费insurance 税费tax 装卸费loading and unloading costJuly, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB ￥410 each. RMB￥300 of freight were also paid.Dr. printer82,300Cr. bank deposit82,300借：固定资产-打印机82300贷：银行存款823004.发出存货的成本计量Specific identification 个别计价法unit cost ×no. of unit = total costWeighted average 加权平均法unitUnit cost （$）Total cost （$）Unit soldBeginning inventory, May 150010.005,000any 1000 units among 1800Purchase, May 780010.508,400Purchase, May 2030011.003,300Purchase, May 2620011.202,240Goods available for sale180018,940÷1800 ≈10.52 ②18,940 ①Cost of goods sold100010.5210.52×1,000=10,520Ending inventory, May 3080018,940－10,520 = 8,420Moving average 移动平均法First-in, First-out （FIFO）先进先出法unitUnit cost（$）Total cost（$）Unit soldBeginning inventory, May 150010.005,000500Purchase, May 780010.508,400800Purchase, May 2030011.003,300200 out of 300Purchase, May 2620011.202,240Goods available for sale180018,940First 1500 unitsCost of goods sold1500（500×$10.00）+（800×$10.50）+ （200×$11.00）=15,600Ending inventory, May 3030018,940－15,600=3,340Lower of cost or market rule （LCM rule）成本与市场孰低法Cost 成本market value （fair value）公允价值carrying value账面成本net realizable value可变现净值＝estimated sale price估计售价－related costs and tax估计销售费用和税金* contract price合同价格sales price销售价格存货跌价准备的计提Dr. management cost-Dr. management cost-loss on market price decline of inventories 资产减值损失Cr. reserve for market price decline of inventories 存货跌价准备Lecture example:If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200.The net realizable value for those inventory: US$1,900=$2,100-$200Dr. management cost-loss on market price decline of inventories100Cr. reserve for market price decline of inventories100 At the beginning of the year, Linda company held 1500 desk lamps costing RMB￥50.00 each. During the year it purchased an additional 500 lamps for RMB￥55.00 each. The company sold 1800 units.You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use.By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company.Dr：inventory27500Cr：bank deposit27500（500*55）②inventory sales （FIFO method will be used to calculate the CGS）cost of goods sold（CGS）=1500*50+300*55=91500ending inventory=1500*50+500*55-91500=11000Dr：bank deposit***Cr.sales revenue***Dr：cost of sales91500Cr. inventory--desk lamp91500③reserve for market price decline of inventoriesnet realizable value=200*52=10400Dr: management cost-loss on market price decline of inventorie600（11000-10400）Cr. reserve for market price decline of inventories600第三讲固定资产该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。
CPA 注册会计师 会计 讲义 会计英语 第十七章 每股收益
第十七章每股收益本章内容涉及计算较多，相对比较简单。
但曾在2009年专业阶段考试中单独作为主观题进行考查，2014年专业阶段综合题中也与股份支付、金融资产、可转换公司债券结合考查，故本章内容在复习时仍要做好全面准备。
本章考点相对单一，重点掌握基本每股收益、稀释每股收益的计算和每股收益的重新计算。
I. 基本每股收益Basic Earnings Per Share企业应当按照归属于普通股股东的当期净利润，除以当期发行在外普通股的加权平均数计算基本每股收益。
For an enterprise, the basic earnings per share shall be calculated by dividing the current net profits attributable to the shareholders of ordinary shares by the weighted average number of ordinary shares outstanding of current period .基本每股收益＝归属于普通股股东的当期净利润÷当期发行在外普通股的加权平均数Basic earnings per share＝The current net profits attributable to the shareholders of ordinary shares ÷The weighted average number of ordinary shares outstanding of current periodII. 稀释每股收益Diluted Earnings Per Share企业存在稀释性潜在普通股的，应当分别调整归属于普通股股东的当期净利润和发行在外普通股的加权平均数，并据以计算稀释每股收益。
If an enterprise has any diluted potential ordinary shares, it shall adjust the current net profits belonging to the shareholder of ordinary shares, and the weighted average number of ordinary shares outstanding separately , and then calculate the diluted earnings per share according to the adjusted results.稀释每股收益＝（净利润＋增量净利润）/（普通股＋增量股）Diluted earnings per share＝（Net profit＋Incremental net profit）/（Ordinary shares ＋Incremental shares）计算稀释每股收益，是基于“谨慎性”原则考虑的，所以，只有使得每股收益减少的潜在普通股才需要考虑。
会计英语 注册会计师讲义
会计英语（08年注册会计师讲义）会计、税务和审计英语 2009-04-14 10:06 阅读315 评论0字号：大大中中小小第一讲会计英语的常用术语在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。
这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学account n..账，账目a/c；账户e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量人民币RMB￥美元US$ 英镑￡法国法郎FFr*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elements of accounting会计要素1）Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物（bank deposit）inventory存货receivable应收账款prepaid expense 预付费用– non-current assets 固定资产property （land and building）不动产, plant 厂房, equipment 设备（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款loan贷款advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’ equity: 所有者权益（Net assets）funds provided by the investors. Investor 投资者– paid in capital （contributed capital）实收资本– shares /capital stock （u.s.）股票retained earnings 留存收益同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储备金（资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入interest revenue利息收入rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用6）Profit （income, gain）:利润net profit, net income5.Financial statement 财务报表1）balance sheet 资产负债表2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账trial balance试算平衡表adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录2）Dr.—Debit 借Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000 Cr.sales revenue 10,000 贷：销售收入10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：银行存款50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金1,180Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险12,000Cr.bank deposit 12,000贷：银行存款12,000第二讲存货授课内容和教学目标：本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。
注册会计师-《税法》英语基础-专题一 增值税(20页)
专题一增值税目录1.考点一征税范围及纳税义务人2.考点二增值税计算3.考点三增值税抵扣&税收优惠4.考点四增值税的纳税义务发生时间5.同步系统训练考情分析增值税的考察，往往出现在计算题和综合题中。
可以单独考察，也可以结合其他税种出题。
本专题的内容是历年英文测试的考察重点增值税的考察主要有以下几种方式：（一）直接问税种的应纳税额为多少，计算金额即可。
（二）针对某些事项问是否应该纳税、应该缴纳哪些税种、如何纳税、计算是否正确，或者直接问税款征收方法。
（三）需要对一些方案进行比较分析。
考点一征税范围及纳税义务人专业词汇增值税：Value Added Tax（VAT）征税范围：Taxation scope销项税：Output Tax税率：Tax rate纳税人：Taxpayer一般纳税人: General taxpayer小规模纳税人: Small-scale taxpayer劳务：Labour service货物进口：Importation of goods货物出口：Exportation of goods非增值税应税项目：Non- VAT taxable items交通运输业：Transportation industry电信业：Telecommunication industry建筑业：Construction industry现代服务业：Modern service industry销售货物：Sales of goods提供劳务：Provision of labour services有形的：Tangible加工：Processing委托方：Consignor受托方：Consignee委托：Consignment委托代销：Consignment of goods for sale代销货物：Goods under consignment从事：Engage in委托加工货物：Consigned processing goods受限制：Be subject to金融租赁：Financial lease所有权：Ownership转移：Transfer征收：Levy销售量：Sales volume保险费：Insurance premium价外费用：Additional fee/charge条例：Provision资产重组：Asset restructuring发票：Invoice被视为/视同：Be deemed as重点、难点讲解增值税的征税范围Value added tax scope一、征税范围的一般规定General rule of taxation scope1.销售或者进口的货物Sales or importation of goods货物，是指有形动产，包括电力、热力、气体在内。
CPA 注册会计师 会计 讲义 会计英语 第五章 股份支付
2019年注册会计师考试辅导会计英语第五章股份支付随着各公司股权激励机制的推行，股份支付的会计处理成为近年考试的热点。
从历年专业阶段考试情况来看，主要会考查两种股份支付方式下对报表项目的影响，具有一定的综合性。
在复习时应重点把握权益结算的股份支付和现金结算的股份支付以及集团内股份支付的处理。
I. 权益结算的股份支付的确认和计量Recognition and Measurement of Equity-settled Share-based Payments以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。
The equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.II. 现金结算的股份支付的确认和计量Recognition and Measurement of Cash-settled Share-based Payment以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。
A cash-settled share-based payment shall be measured in accordance with the fair value of liability assumed by the enterprise which is calculated and recognized based on the shares or other equity instruments.III. 集团股份支付的处理Accounting Treatment of Group Share-based Payments企业集团（由母公司和其全部子公司构成）内发生的股份支付交易，应当按照以下规定进行会计处理：Share-based payment transactions which occur within the group （parent company and all its subsidiaries） should follow the accounting treatments below:（一）结算企业以其本身权益工具结算的，应当将该股份支付交易作为权益结算的股份支付处理；除此之外，应当作为现金结算的股份支付处理。
CPA会计英语讲义
会计英语【字体：大中小】【打印】Ⅰ.背景介绍中国注册会计师协会决定在今年的中国注册会计师资格考试会计科、审计科加试10分英语试题,并将该成绩纳入最后考试的总成绩,也即110分的试卷60分及格。
该安排看似突然,实际上代表了一个趋势,就是要全面提升中国注册会计师的语言水平,进而达到中西合璧,融会贯通,取长补短,为我所用的目的。
针对此变化,广大考生应该做到:稳定情绪调整心态振奋精神悉心备考该考试变化对广大考生的参考并未产生实质性的不利影响。
所以应该充满自信,不要出现急躁、不安情绪！积极应对！从积极方面来看待这个趋势和变化！Ⅱ.考试题型预测目前获得的关于这10分英语考试最新的信息为:1.一道题2.主观题3.专业题分析:正是针对此次考试‚三题‛的特点,我们预测此次考试极有可能的题型如下:1.名词解释2.简答题3.翻译（英汉互译）4.案例分析这四类题型都会很好地体现‚三题‛精神。
会计科考试体系是在中国会计准则（CAS）与国际会计准则（IAS/IFRS）趋同的背景下考察英文水平的;趋同不是等同,所以考察具体某些业务的分录的可能性虽然存在，但是不大；更重要考察的是一些‚务虚‛的内容,即理论或文字表述的内容。
辅导大体安排TIME SCHEDULE MEMO1-1.5hrs 题型分析对每类题型结合具体实例进行说明,并讲解答题技巧2.5-3hrs 考点预测结合题型对可能考查的内容进行预测讲解该项英语考试对书面表达的要求在英语四级水平。
该项考前紧急冲刺辅导时间紧,任务重,不是零起点辅导,需要有一定的英语基础。
Ⅲ.内容讲解考试题型极有可能的题型如下:案例分析名词解释简答题翻译案例分析是在名词解释、简答题和翻译基础上构建起来的,是这三种题型的综合,因此,在分别介绍各种题型后,将着重研读案例分析及应对策略和答题技巧。
目前2006版中国会计准则（CAS 2006）和国际会计准则体系大体趋同,但在诸多细节上仍存在差异。
要么是国情特点决定的,要么是引进的新的理念。
CPA 注册会计师——经济法英语手册
经济法英语手册公司法：Company law证券法：Security law合同法：Contract law企业破产法：Enterprise Bankruptcy lawIPO上市公司：listed company分公司：branch company子公司：subsidiary company企业法人： enterprise juridical person董事会：board of directors董事长： chairman of the board of directors表决权，投票权：Voting right定期会议：regular meeting临时会议：temporary meeting公司章程：articles of association连续任期连任：consecutive term upon re-election高级管理人员：senior managers离职：dimission转让：transfer股份：share担保：guaranty股东大会：general meeting of shareholders决议：resolution破产申请书：apply破产申请和受理：accept清算：liquidation破产费用和共益债务：community保障：guarantee合法权益：legitimate rights and interests债务清偿：payment of debts债权：creditor’s right相关当事人：relevant parties合同法:Contract law订立合同(V+N):enter into contract；conclude contract 合同书:Memorandum of contract合同的效力:validity of contract合同条款:terms of contract示范合同:model contract移开，撤回：withdraw要约邀请：invitation to offer撤回：withdrawal of offer撤销：revocation of offer失效：extinguishment of offer保证金，定金：deposit侵害：infringe优先购买权：priority right of purchasing赔偿责任：liability of compensation。
CPA会计英语讲义
CPA会计英语讲义1. IntroductionThe Certified Public Accountant (CPA) examination is a professional accounting examination held worldwide to assess the knowledge and skills of individuals aspiring to become certified accountants. This exam covers various areas of accounting and requires a strong command of both accounting principles and the English language.In this CPA Accounting English Handbook, we will provide a comprehensive guide to help you improve your English language skills and prepare for the CPA exam. This handbook is divided into several sections, each focusing on a different aspect of accounting and corresponding English terminology.2. Accounting Principles and ConceptsTo understand accounting in English, it is important to first grasp the fundamental accounting principles and concepts. This section will cover topics such as:•The basic accounting equation•Accrual vs. cash basis accounting•Revenue recognition principles•Matching principles•Types of accounts (assets, liabilities, equity, revenue, and expenses)•Financial statements (balance sheet, income statement, and statement of cash flows)It is crucial to have a solid understanding of these concepts as they form the basis of all accounting practices.3. Financial Reporting and AnalysisFinancial reporting and analysis involve the preparation and interpretation of financial statements to assess the financial performance and position of an organization. This section will cover topics such as:•Financial statement analysis•Ratio analysis•Interpretation of financial ratios•Common financial reporting issues•Key financial metricsMastering the English terminology associated with financial reporting and analysis will enable you to effectively communicate and analyze financial information.4. Management AccountingManagement accounting focuses on the preparation, analysis, and interpretation of accounting information for internal decision-making purposes. This section will cover topics such as:•Cost accounting•Budgeting and forecasting•Variance analysis•Performance measurement•Product costingUnderstanding the English terminology related to management accounting is essential for analyzing business performance and making informed management decisions.5. Auditing and AssuranceAuditing and assurance involve the examination and verification of financial statements to ensure their accuracy and compliance with accounting standards. This section will cover topics such as:•Audit planning and risk assessment•Internal controls•Audit procedures•Ethical considerations in auditing•Audit reportMastering the English language for auditing and assurance will enable you to effectively communicate audit findings and recommendations.6. TaxationTaxation is a crucial aspect of accounting, and understanding the English language associated with taxation is essential for tax planning and compliance. This section will cover topics such as:•Types of taxes•Tax planning strategies•Tax compliance•Tax deductions and credits•International taxationDeveloping proficiency in English terminology related to taxation will enhance your ability to navigate the complex world of tax regulations.7. Professional Ethics and ConductAs a professional accountant, it is important to adhere to ethical standards and mntn professional conduct. This section will cover topics such as:•Code of professional conduct•Ethical decision-making frameworks•Conflicts of interest•Confidentiality and professional secrecyMastering the English language associated with professional ethics will ensure you uphold the highest ethical standards in your accounting practice.ConclusionThis CPA Accounting English Handbook provides a comprehensive guide to improve your English language skills and prepare for the CPA exam. By mastering the English terminology associated with variousaccounting areas, you will enhance your ability to communicate effectively and succeed in your accounting career.Remember, practice is key. Continuously work on improving your English language skills through reading, listening, and speaking to confidently navigate the world of accounting in English.。
CPA 注册会计师——会计英语手册
会计英语手册held-to-maturity investments 持有至到期投资available-for-sale financial assets 可供出售金融资产financial assets held for trading交易性金融资产impairment of financial assets金融资产减值impairment loss of financial assets金融资产减值损失provision for impairment of inventory 存货跌价准备NRV, net realizable value可变现净值loss of inventories discovered in an inventory counting 存货盘亏book value账面价值the inception of the lease租赁开始日net book value, NBV账面净值carrying amount账面金额minority interest, MI少数股东权益revenue ['revənjuː] n.收入cash discount现金折扣trade discount商业折扣sales allowance销售折让sales return销售退回share-based payment股份支付business combination企业合并acquisition date购买日combining party合并方combined party被合并方combining date合并日EPS, earnings per share每股收益basic earnings per share基本每股收益finance lease融资租赁diluted earnings per share稀释每股收益operating lease经营租赁借：交易性金融资产——公允价值变动贷：公允价值变动损益Dr. tradable financial assets - fair value changes Cr. gains or losses on fair value changes1-3借：持有至到期投资——成本贷：银行存款持有至到期投资——利息调整Dr. held-to-maturity investment - costCr. bank depositheld-to-maturity investment - interest adjustment借：银行存款营业外支出贷：应收账款Dr. bank depositnon-operating expensesCr. accounts receivable借：实收资本-股本资本公积盈余公积未分配利润商誉贷：长期股权投资少数股东权益Dr. paid-in capital—share capitalcapital reservesurplus reserveundistributed profitgoodwillCr. long-term equity investmentminority interest借：在建工程应交税费——应交增值税（进项税额）贷：银行存款Dr. construction in processtax payable – VAT payable (input)Cr. bank deposit2-3借：财务费用贷：未确认融资费用Dr. financial expensesCr. unrecognized financing expenses借：投资收益少数股东损益年初未分配利润贷：提取盈余公积向股东分配利润年末未分配利润Dr. investment incomeminority interestundistributed profit at the beginning of the yearCr. withdrawal of surplus reserveprofit distribution to shareholdersundistributed profit at the end of the year借：固定资产贷：在建工程预计负债Dr. fixed assetCr. construction in process provisionstraight-line method年限平均法units of production method工作量法the double declining balance method双倍余额递减法the sum-of-the-digits method年数总和法pay boot支付补价 receive boot收到补价permanent differences永久性差异taxable temporary differences应纳税暂时性差异deductible temporary differences可抵扣暂时性差异deductible loss可抵扣亏损3-3。
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。
CPA会计英语教学课件8
Accounting English
Type 1---Apportioning recorded costs
Rent Expense Prepaid rent
580 580
1a.
Prepaid rent expired, $580.
Accounting English
Type 1---Apportioning recorded costs
Accounting English
Type 3--- Accruing unrecorded expenses
3b. Accrued advertising expense at the end of this month, $1,000.
Advertising Expense Accounts Payable
Accounting English
Based upon accrual accounting
Why is the adjusting step of the accounting cycle necessary?
Accounting English
Part 2 Presentation ---Purpose of adjusting (Why)
Accounting English
Lesson Eight
Adjusting Procedures
Lesson one
Steps in the accounting cycle
Close temporary accounts
Prepare financial statements
Adjust the general ledger accounts
Prepare adjusted trial balance