会计英语-东北财经大学出版社 孙坤编著

会计英语复习范围一、翻译（英译汉，汉译英各10个，每个1分）Accounting 会计，会计学 accountant 会计师，会计人员 governmental and institutional accounting 政府和事业单位会计 public utilities 公共事业 assurance services 鉴证服务stakeholder 利益相关者deferrals 递延项目replacement cost 重置成本matching principle 配比原则 income statement 损益表、利润表 accounting equation 会计等式或会计平衡式 retained earnings 留存收益 net income 净收益 source document 原始凭证 general ledger 总分类账 subsidiary ledger 明细分类账 trial balance 余额试算表 work sheet 工作底稿或工作底表 cash receipts 现金收入 cash payment 现金支出 prepaid expenses 预付费用unearned revenues 预收收入accrued expenses 应计费用accrued revenues 应计收入dividend 股利 economic performance 经济成果，经营成果 gross profit 销售毛利 raw material 原材料 treasury stock 库存股、库藏股 stock options 股票认购权 plant and equipment 厂场设备，固定资产 principal 本金 operating cash flows 经营活动资金流量disclosure notes 报表附注accounting policies 会计政策 savings accounts 储蓄账户owners’ equity 所有者权益 original investment 初始投资 stock split 股票分割 cost accounting 成本会计 cost centre 成本中心 job costing 订单成本计算法 contract costing 合同成本计算法activity based costing 作业成本法management accounting 管理会计standard costing 标准成本法 cost behavior 成本习性、成本形态 International Accounting Standards committee（IASC）国际会计准则委员会 transnational financial reporting 跨国企业财务会计 auditing 审计 analytical procedures 分析性程序 standard audit report 标准审计报告 unqualified opinion 无保留意见 adverse opinion 否定意见 disclaimer of opinion 拒绝表示意见 qualified opinion 保留意见 internal control 内部控制 Risk Management 风险管理 Corporate government 公司治理 Capital Budget 资本预算 GAAP（Generally Accepted Accounting Principles）一般公认会计原则二、多选（10个，每个2分）1. Accounting assumptions. 会计假设⑴Separate entity assumption.会计主体假设⑵Going concern assumption.持续经营假设⑶Accounting-period assumption.会计分期假设⑷Monetary unit assumption.货币计量假设2. Accounting recognition and measurement principles 会计确认和计量原则⑴Cost principle. 历史成本原则⑵Matching principle. 配比原则⑶Conservatism. 谨慎性原则⑷Materiality.重要性原则⑸Differentiate capital and revenue.划分资本性支出和收益性支出⑹Substance over form. 实质重于形式3. External users of accounting information are not directly involved in running the organization. Almost all of us are users of accounting information. They include shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press. 会计信息外部使用者不直接参与组织与组织的经营管理，我们所有的人几乎都使用会计信息。

外部会计信息使用者包括股东、债权人、董事、客户、供应商、监管部门、律师、经纪人和新闻媒体。

4. Internal users of accounting information are those directly involved in managing and operating an organization. Company managers are the primary internal users of accounting information.会计信息的内部使用者直接参加企业的经营管理，公司的经营管理人员是会计信息的主要内部使用者。

5. The procedures performed in the accounting cycle normally include:⑴identify transactions or events to be recorded, ⑵journalize transactions and events, ⑶posting from journal to ledger, ⑷prepare unadjusted trial balance, ⑸journalize and post adjusting journal entries, ⑹prepare adjusted trial balance, ⑺prepare financial statements,⑻journalize and post closing entries, and ⑼prepare post-closing trialbalance.每个会计循环要包括的步骤：确认需要记录的交易或事项；将交易或事项登记到日记账中；从日记账过入分类账；编制调整前余额试算表；将调整分录计入日记账并过入分类账；编制调整后余额试算表；编制财务报表；将结账分录计入日记账并过账；编制结账后余额试算表。

6. Cash includes currency and coins along with the amounts on deposit in bank accounts, checking accounts (called demand deposits), and savings accounts (called time deposits). 现金包括纸币、硬币、银行存款、支票账户存款（活期存款）和许多储蓄账户存款（定期存款）。

7. Receivables are classified as ⑴accounts receivable, ⑵notes receivable, and ⑶other receivables.应收款项被划分为：应收账款；应收票据；其他应收款.8. The methods of uncollectible accounts: the direct write-off method, and the allowance method.坏账处理的方法：直接销账法和备抵法。

9. In manufacturing businesses there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.制造业企业中主要有三种类型的存货：原材料、在产品和完工产品。

10. The two alternative approaches to the determination of inventory and of cost of goods sold are called the perpetual inventory system and periodic inventory system.计算存货成本和销售成本的两种计算方法是永续盘存制和定期盘存制11. The four inventory valuation methods to be considered are known as ⑴specific identification, ⑵average cost, ⑶first-in, first-out, and ⑷last-in, first-out.常用的存货计价方法：个别计价法，平均计价法，先进先出法，后进后出发 .12. The definition of an intangible asset requires identifiability，control and the existence of future economic benefits.无形资产必须具有的特点：可辨认性、为企业所控制、可带来未来经济利益。

13. Leading examples of Intangible assets are patents, trademarks, franchises,and copyrights.常见的无形资产项目包括专利权、商标和品牌、专营权，版权。

14. The examples of natural resources are standing timber, mineral deposits, and oil and gas fields.自然资源举例：深林、矿藏、天然气和油田15. It is easy to determine the existence and the amount of many liabilities. Included in this category are accounts such as accounts payable, wages payable and other employee benefit cost and liabilities, interest payable, current maturities of long-term debt, dividends payable.许多负债的发生及其金额比较容易确定，如应付账款、应付职工薪酬、应付利息、长期负债本期到期部分、应付股利等。