会计英语—基础会计模板
基础会计课件,英文
Chapter 2: Quality of Accounting Information
Limits of financial information
Specific to a business entity
(Separate-entity assumption)
Assumes that the financial elements reported on the financial statements belong to the company and do not include any of the owners’ personal financial resources or debts.
1. 2. 3. 4. 5. 6.
All item purchased (except inventory) for less than $25 are expensed as incurred-even if they will be last longer than a year. Personal transactions of the owner are kept separately from business transactions. The company uses the same inventory method from period to period. Companies in the same industry often use the same accounting methods. A financial statement should not be biased in what is reported. If combining two assets on the balance sheet would be misleading to users, then they should not be combined.
会计专业英语（五篇范例）
会计专业英语（五篇范例）第一篇：会计专业英语Accounting termsAccounting entity会计主体Accounting procedure会计核算Accounting process会计程序/过程Accounting practice会计核算Accounting element会计要素Accounting principle会计原则Accounting standard会计准则Accounting assumption会计假设Accounting equation会计等式Business=Enterpris企业Firm=Company公司Organization组织Performance业绩 Financial position 财务状况Operating result 业绩、经营成果Economic activity经济活动Corporation有限责任公司（股份公司）Assets资产Liability负债Owner’s eq uity 所有者权益 Capital 资本Revenue收入Income收益Expense费用 Cost费用、成本Profit 利润Net income净收益Loss损失Users of accounting informationManager管理者Shareholder股东Owner所有者Accountant会计师Casher出纳Bookkeeper记账员Investor投资者Creditor债权人Supplier供货商Government政府Public公众Accounting EntityOrganization：①Not-for-profit organization②business organization1.business organization①Sole Proprietorship Enterprises独资经营企业②General Partnership Enterprises普通合伙企业③Limited Liability Partnership Enterprises有限责任合伙企业④Corporation股份公司2.Corporation①Owned by one person②Simple to establish③Owner controlled④Tax advantages3.General Partnership①Owned by more than one person②Simple to establish③Shared control ④Tax advantages4.Limited Liability Partnership①Only for certain occupations ②Limited liability for p artnership debts and obligations③Also a limitation on participation in management5.Corporation①Organized as a separate legal entity and owned by stockholders②Easy to transfer ownership③Easier to raise funds④No personal liabilityAccounting PrinciplesConcept概念Standard准则Convention惯例Assumption假设Rule规则Accounting AssumptionsAccounting entity assumption会计主体Going concern assumption持续经营 Money measurement assumption货币计量Accounting period assumption会计期间The qualitative characteristics of financial informationRelevant相关性Reliable可靠性Comparable可比性Understandable可理解性Timeliness及时性Prudence谨慎性Materiality重要性Consistency一贯性Substance over legal form实质重于形式Accruals basis权责发生制Principles about Measurement and PresentationThe Accrual Basis Principle权责发生制原则The Matching Principle配比原则The Historical Cost Principle历史成本原则The Distinction Between Revenue Expenditures and Capital Expenditures Principle划分收益性支出和资本性支出原则Accounting termsDouble-entryBookkeepingDouble-entry systemAccount title会计科目Code /chart of account title会计科目表Accounting entry 会计主体Debit 借Credit 贷Increase增加Decrease减少Sum总额Balance余额a debit balance 借方余额a credit balance贷方余额Trial balance试算平衡Total amount of debits/credits借/贷方金额合计Accounting cycle会计循环Fiscal year会计年度System accountingAccount账户Types of accounts账户的种类Accounting record 会计档案Typesof accountsAccount book账本Ledger分类账Journal日记账General ledger总分类账Subsidiary Ledger明细分类账General Journal总日记账Special Journal特种日记账Accounting ElementsAssets资产Liabilities 负债Profit利润Owners' Equity所有者权益Expenses费用Revenue收入liabilitiesCurrent liabilities流动负债Non-current liabilities非流动负债Short-Term Note Payable短期应付票据Long-T erm Note Payable长期应付票据Accrued liabilities应记负债Wages Payable /Salaries Payable 应付职工薪酬Taxes Payable 应交税费Dividends Payable应付股利long-term liabilities长期负债Contingent liabilities或有负债Accrued expenses预提费用Current Ratio流动比率Long-term loans payable长期借款Long-term accounts payable长期应付款Bonds payable应付债券Capitallease融资性租赁Operating lease经营性租赁Notes payable应付票据Accounts payable应付账款Unearned Fees=Unearned Revenue预收账款Current maturities of long-term debt将于一年内到期的长期负债Owners equityDividend股利Corporation公司Stock股票/存货Board of directors董事会Capital stock股本Preferred stock优先股Owner’s Capital所有者权益Common Stock普通股Share股份Capital reserve资本公积Statutory Surplus reserve盈余公积Additional paid-in Capital资本溢价/资本公积Paid-in capital 投入资本/实收资本Shareholder=stockholder=director股东Retained earnings=retained capital留存收益Original voucher/source voucher原始凭证Recording voucher 记账凭证Sales invoice销售发票Receipt收据Make entries做会计分录Adjusting entries调整分录Posting过账Closing entries结账The Income Statement利润表The Balance Sheet资产负债表The Cash Flow Statement现金流量表Prepare financial statements财务报表A Statement of Changes in Equity所有者权益变动表Current AssetsCurrent assets流动资产Quick assets速冻资产Cash现金Short-term investment短期金融投资Cash equivalent现金等价物Cash receipt现金收入Cash disbursement现金支出Petty cash fund备用金Bank reconciliation statement银行存款余额调节表Dividends Receivable 应付股利Inventory存货Gross method总价法Net method净价法Bad debts坏账Accounts receivables应收账款Notes receivables应收票据Discount trade discount商业折扣Cash discount /sales discount现金折扣Direct write-off method直接冲销法allowance method备抵法Non-trade receivables非营业应收款Interest receivables应收利息Dividends receivables应收股利Other receivable其它应收款InventoriesRaw material原材料Finished goods成品Merchandise商品Goods in process在成品Partially finished goods /Semi-finished goods半成品Low-value and perishable articles低值易耗品Low-valued and easily-damaged implements价格低廉的易耗用品Perpetual inventory system永续盘存制Periodic inventory system定期盘存制Raw material to be used in the production用于生产的原材料All kinds of materials,fuels,containers各种材料，燃料，包装物Non-Current AssetsBond债券Land土地Depreciation折扣Bonds investment债券投资Non-Current assets非流动资Intangible assets无形资产Shares investments股票投资Revenue expenditure营业支出Capital expenditure资产支出Long-term investment长期投资Plant asset=Fixed assets固定资产Bonds investmentMarket value市场价Premium溢价Discount折扣Salvage value残值Amortized cost摊销成本Useful life使用年限Cost-----historical cost历史成本Accumulated Depreciation加速折旧法Types of Bonds PayableConvertible bonds可兑换债券Callable bonds可提前（可通知）偿还的债券Secured bonds担保债券Unsecured bonds无担保债券Term bonds定期债券Serial bonds分期还本债券Registered bonds记名债券Bearer bonds不记名债券Present value现值Face value/principal value面值Maturity value到期值Contractual interest rate合同利率Market interest rate市场利率Effective interest rate实际利率Common Stock dividendsCash dividends现金股利Stock dividends股票股利Property dividends财产股利Fixed dividends股利事先确定Limited voting rights有限的投票权Dividends set down in advance先于普通股发放Revenue, Expenses and ProfitRevenue收入sales revenue销售收入cost费用/成本Expense 费用Profit利润gross profit利润总额net profit净利润net income 净收益Prime operating revenue主营业务收入Other operatingrevenue其它业务收入services revenue服务/劳务收入Cost of goods sold销货成本Periodic expense期间费用Operating expense 营业费用sellingexpense销售费用Financial expense 财务费用investment profit投资收益Non-operating income营业外收入Non-operating expense营业外支出Fees Earned服务费收入Rent Earned租金收入Interest Revenue利息收入Office wages expense管理人员工资Rent expense租金费用Telephone expense电话费Advertising expense广告费Administrative expense管理费用Interest expense利息费用（财务费用）Operating profit营业利润Net investment profit投资净收益 Net non-operating income营业外收支额Income StatementIncome statement利润表Profitability盈利能力Gross Profit on Sales销售毛利Operating result业务成果/运营成果Sales returns and allowances销售折扣/销售折让Operating Income/profit营业收入/营业利润Earnings Before Interest and Tax息税前收益Operating profitOperating Revenue-Operating Cost-Operating Taxes and Surcharges-Selling Expenses-Administrative Expense-FinancingExpense-Impairment loss+Profit or loss of assets at fair value+Net Investment Profit=Operating profitNet investment profitgains from external investments-investment losses incurred-any provision for impairment losses on investments=net investment profitGross ProfitOperating profit+Non-operating Income-Non-operating Expenses=Gross ProfitNetProfitGross Profit-Income Tax=Net ProfitThe basis of Balance Sheettotal revenues – total expenses = net incometotal expenses – total revenues = net lossMultiple-step FormSales-Sales Returns and Allowances=Net Sales-Cost of Goods Sold=Gross Profit on Sales-Operating Expenses=Operating Income +Other Revenues and Gains-Other Expenses and Losses=Net IncomeAccounting EquationAssets = Liabilities + Owners' EquityBasis of double-entry bookkeepingBasis of balance sheetaccounting equation always stays in balanceAssets = Liabilities + Owners' Equitybeg +(Revenue −Expenses)Assets + Expenses = Liabilities + Owners' Equitybeg + Revenue第二篇：会计专业英语会计是什么会计是什么？多年来，流行的说法，会计是会计，成绩和会计。
会计专业基础英语
Accounting- 1 -Unit 4 AccountingPART I Fundamentals to Accounting第一部分 会计基本原理1.accounting [ə'ka ʊnt ɪŋ]n. 会计会计2.double-entry system 复式记账法复式记账法 2-1 Dr.(Debit) 借记借记借记 2-2 Cr.(Credit) 贷记贷记贷记3.accounting basic assumption 会计基本假设会计基本假设4.accounting entity 会计主体会计主体5.going concern 持续经营持续经营6.accounting periods 会计分期会计分期7.monetary measurement 货币计量货币计量8.accounting basis 会计基础会计基础9.accrual [ə'kr ʊəl] b asis basis 权责发生制权责发生制 【讲解】【讲解】accrual n. 自然增长，权责发生制原则，应计项目自然增长，权责发生制原则，应计项目自然增长，权责发生制原则，应计项目 accrual concept 应计概念应计概念应计概念 accrue [ə'kruː] v. 积累，自然增长或利益增加，产生积累，自然增长或利益增加，产生积累，自然增长或利益增加，产生 10.accounting policies 会计政策会计政策 11.substance over form 实质重于形式实质重于形式12.accounting elements 会计要素会计要素 13.recognition [rek əg'n ɪʃ(ə)n] n.确认确认 13-1 initial recognition [rek əg'n ɪʃ(ə)n] 初始确认初始确认 【讲解】【讲解】recognize ['r ɛk əg'na ɪz] v.确认确认确认14.measurement ['me ʒəm(ə)nt] n.计量计量计量 14-1 subsequent ['s ['s ʌbs ɪkw(ə)nt] measurement 后续计量后续计量后续计量 15.asset ['æset] n. 资产资产资产 16.liability [la ɪə'b ɪl ɪt ɪ] n. 负债负债负债 17.owners’ equity 所有者权益所有者权益 18.shareholder’s equity 股东权益股东权益股东权益 19.expense [ɪk'spens; ek-] n. 费用费用费用 20.profit ['pr ɒf ɪt] n.利润利润利润 21.residual [r ɪ'z ɪdj ʊəl] equity 剩余权益剩余权益 22.residual claim 剩余索取权剩余索取权 23.capital ['kæpɪt(ə)l] n.资本资本资本 24.gains [ɡeinz] n. 利得利得利得 25.loss [l ɒs] n.损失损失损失 26.Retained earnings 留存收益留存收益 27.Share premium 股本溢价股本溢价股本溢价28.historical cost 历史成本历史成本 【讲解】【讲解】historical [h ɪ'st ɒr ɪk(ə)l] adj. 历史的历史的历史的,,历史上的历史上的 historic [h ɪ'st ɒr ɪk] adj.有历史意义的有历史意义的有历史意义的,,历史上著名的历史上著名的28-1 replacement [r [r ɪ'ple ɪsm(ə)nt] cost重置成本重置成本 29.Balance Sheet/Statement of Financial Position 资产负债表资产负债表 29-1 Income Statement 利润表利润表 29-2 Cash Flow Statement 现金流量表现金流量表29-3 Statement of changes in owners’equity (or shareholders’shareholders’equity) equity) 所有者权益（股东权益）变动表东权益）变动表29-4 notes [n [n əʊts] n.附注附注附注PART II Financial Assets*第二部分 金融资产*30.financial assets 金融资产金融资产e.g. A financial instrument is any contract that gives rise to a financial asset ofone enterprise and a financial liability or equity instrument of another enter 【讲解】【讲解】give rise to 引起，导致引起，导致31.cash on hand 库存现金库存现金 32.bank deposits [d ɪ'p ɒz ɪt] 银行存款银行存款 33.A/R, account receivable 应收账款应收账款 34.notes receivable 应收票据应收票据 35.others receivable 其他应收款项其他应收款项 36.equity investment 股权投资股权投资 37.bond investment 债券投资债券投资38.derivative financial instrument 衍生金融工具衍生金融工具 39.active market 活跃市场活跃市场40.quotation [kw ə(ʊ)'te ɪʃ(ə)n]n.报价报价 41.financial assets at fair value through profit or loss 以公允价值计量且其变动计入当期损益的金融资产入当期损益的金融资产41-1 those designated as at fair value through profit or loss 指定为以公允价值计量且其变动计入当期损益的金融资产且其变动计入当期损益的金融资产41-2 financial assets held for trading 交易性金融资产交易性金融资产 42.financial liability 金融负债金融负债 43.transaction costs 交易费用交易费用43-1 incremental external cost 新增的外部费用新增的外部费用 【讲解】【讲解】incremental [ɪnkr ə'm əntl] adj.增量的增量的增量的,,增值的增值的44.cash dividend declared but not distributed 已宣告但尚未发放的现金股利已宣告但尚未发放的现金股利 投资收益投资收益45.profit and loss arising from fair value changes 公允价值变动损益公允价值变动损益 46.Held-to-maturity investments 持有至到期投资持有至到期投资 47.amortized cost 摊余成本摊余成本 【讲解】【讲解】amortized [ə'm ɔ:taizd]adj. 分期偿还的分期偿还的,,已摊销的已摊销的48.effective interest rate 实际利率实际利率 49.loan [l əʊn] n.贷款贷款贷款 50.receivables [ri'si:v əblz] n.应收账款应收账款应收账款 51.available-for-sale financial assets 可供出售金融资产可供出售金融资产 52.impairment of financial assets 金融资产减值金融资产减值52-1 impairment loss of financial assets 金融资产减值损失金融资产减值损失 53.transfer of financial assets 金融资产转移金融资产转移53-1 transfer of the financial asset in its entirety 金融资产整体转移金融资产整体转移 53-2 transfer of a part of the financial asset 金融资产部分转移金融资产部分转移 54.derecognition [diː'rekəg'n ɪʃən] n.终止确认，撤销承认终止确认，撤销承认54-1 derecognize [diː'rekə[diː'rekəgna ɪz] v.撤销承认撤销承认撤销承认 e.g. An enterprise shall derecognize a financial liability (or part of it) only w the underlying present obligation (or part of it) is discharged /cancelled . 【译】金融负债的现时义务全部或部分已经解除的，才能终止确认该金融负债或其一部分。
基础会计学英文版参考资料
Cash Basis
Revenues are recognized when earned and expenses are recognized when incurred.
Revenues are recognized when cash is received and expenses are recorded when cash is paid.
4/8/2020
11
3 - 12
P1
Prepaid (Deferred) Expenses
Resources paid for prior to
receiving the actual benefits.
Here is the check for my 24-month insurance policy.
Summary of Expenses
Rent Gasoline Advertising Salaries Utilities and . . . .
$1,000 500
2,000 3,000
450 ....
Now that we have recognized the revenue, let's see what expenses
artificial time periods
Revenue-Recognition Principle
Revenue recognized in the accounting period in
which it is earned
Matching Principle
Expenses matched with revenues in the same period when efforts are
基础会计(英文版)(第二版)Chapter 14 Liabilities of a Corporat
sold at 105 076 yuan to yield 10% compounded semiannually)
(B)
(C)
(D)
(E)
Interest Expense Cash
Debit
Credit
Premium on
Carrying Value of
Bonds Payable Bonds Payable
(B)
(C)
(D)
(E)
Interest Expense Cash
Debit
Credit
Discount on
Carrying Value of
Bonds Payable Bonds Payable
(E×14% ×1/2) (100 000×12%× 1/2) (B – C)
95 233
6 666
6 000
Chapter 14
Liabilities of a Corporation: Bonds Payable, Leases and Others
Bonds
At Bond Issuance Date
Company Issuing Bonds
Bond Selling Price
Bond Certificate
July 1 Cash
1 000 000
Bonds Payable
1 000 000
The Issuance of Bonds Payable
At each iຫໍສະໝຸດ terest payment date
Bond interest Expense 60 000
Cash
60 000
On the maturity date
会计英语_精品文档
Chapter3Exercise:（1）Vines Consulting Service engaged in the following transactions during March 200×, its first month of operations:Mar.1 John Vines invested$65,000 of cash to start the business.2 He purchased supplies of $200 on account.4 He paid $25,000 cash for land to use as a future building site.6 He performed service for customers and received cash, $2,000.9 He paid $100 on accounts payable.17 He performed service for customers on account, $1600.23 He received $1,200 cash from a customer on account.31 He paid the following expenses: salary, $1,200; rent, $500.Required:1）Record the preceding transactions in the journal of Vines Consulting Service.Key transactions by date and include an explanation for each entry, as illustrated in the chapter.2）Post the entries to the ledger using T-account format.3）Prepare the balance sheet of Vines Consulting Service as of March 31, 200x.Not all amounts are used.1) ① Initial investment by owner.Mar.1 Journal Dr.Cash 65,000Entry: Cr.john Vines,Capital 65,000② Purchase supplies on account.Mar.2 journal Dr.Supplies 200Entry: Cr.Accounts Payable 200③ Pay cash for land.Mar.4 Journal nd 25,000Entry: Cr.Cash 25,000 ④ Perform service for cash.Mar.6 Journal Dr.Cash 2,000 Entry: Cr.Service Revenue 2,000⑤ Pay cash on account.Mar.9 Journal Dr.Accounts Payable 100 Entry: Cr.Cash 100⑥ Perform service on account.Mar.17 Journal Dr.Accounts Receivable 1,600 Entry: Cr.Service Revenue 1,600⑦ Receive cash on account.Mar.23 Journal Dr.Cash 1,200 Entry: Cr.Accounts Receivable 1,200⑧ Pay salary expenses.Mar.31 Journal Dr.Salary Expense 1,200 Entry: Rent Expense 500Cr.Cash 1,7002）cashService revenueJohn vines capitalSuppliesLandAccount payableAccount receivableSalary expenseRent expense3)Vines Consulting ServiceBalance SheetMarch 31,200x.Assets Liabilities and Owner’s Equity Cash $41,400 Accounts payable $100 Supplies 200 Vines Consulting,capital 66,900 Land 25,000Accounts receivable 400$67,000 $67,000。
基础会计(英文版)(第二版)Chapter09 Financial Statements and Closing Entries for a Merchandising Sole
during a fiscal year.
Merchandise inventory turnover = Cost of goods sold Average merchandise inventory
Average merchandise inventory =Beginning inventory + Ending inventory 2
- Purchases Discounts
Cost of Goods Sold = 200 000 + (357 000 - 5 700 - 3 300) - 250 000
= 298 000 yuan
3) the operating expenses section
The operating expenses are those regular expenses involved in doing business. They may be subdivided into a number of different categories, such as selling expenses, and general and administrative expenses, etc.
The Classified Income Statement
The classified income statement for Guangli Furniture Store consists of three basic classifications:
1) the revenue from sales section; 2) the cost of goods sold section; 3) the operating expenses section.
会计英语—基础会计模板
chart of accounts 会计科目表
balance 余额
19
Chapter 5
20
accounting cycle 会计循环
entry 会计分录
general journal 普通日记账
journalizing 记日记账
21
ledger 分类账
posting 过账
累计折旧
adjusting entries 调整分录
adjusted trial balance
调整后试算平衡
contra-asset account 备抵账户
25
closing entries 结账分录
capital stock 股本
depreciation expense
会计标准
会计主体
accounting assumptions
会计假设
going concern 持续经营
8
monetary unit 货币计量
accounting period 会计分期
cash-basis 现金收付制
accrual-basis 权责发生制〔应计制〕
9
cost principle 本钱原那么
根本会计要素
drawing 提款，资本撤回
14
net income 净收益
net loss 净损失
expense 费用
revenue 收入
15
Chapter 4
16
account 账户
T-account T形账户
double-entry accounting
复式记账制
financing activity 融资活动
34
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subsidiary ledgers 明细分类账 trial balance 试算平衡表
error correction 差错更正
Chapter 6
Байду номын сангаас
accumulated depreciation 累计折旧
adjusting entries 调整分录
adjusted trial balance 调整后试算平衡
income statement 利润表 statement of cash flows 现金流量表
financial condition 财务状况 retained earnings 留存收益
accrual-basis 权责发生制 cash-basis 现金收付制
direct labor 直接工资 manufacturing overhead 制造费用
work in progress 在产品 cost of goods manufactured 完工产品成本
finished goods 产成品 cost of goods sold 销货成本
insurance policies 保险，保单 miscellaneous expenses 杂项费用，其他费用
revenue earned 已实现收入 unearned revenue 预收账款（未实现收 入）
Chapter 7
financial statement 财务报表 balance sheet 资产负债表
asset 资产 liability 负债
owner’s equity 所有者权益 accounting equation 会计平衡公式
fiscal year 会计年度 transaction 交易，业务
basic accounting elements 基本会计要素
accounting entity 会计主体 going concern 持续经营
monetary unit 货币计量 accounting period 会计分期
cash-basis 现金收付制 accrual-basis 权责发生制（应计制）
cost principle 成本原则 realization principle 实现原则
会计英语
基础会计
Chapter 1
accounting 会计，会计学 information system 信息系统
enterprise 企业 business 商业，企业
decision making 制定决策 bookkeeping 簿记
transaction 交易，经济业务 investor 投资者
credit 贷方 source document 原始凭证
permanent accounts 永久性账户 temporary account 临时性账户
journalizing 记日记账 book of original entry 原始分录的记录
chart of accounts 会计科目表 balance 余额
operating activity 经营活动 investing activity 投资活动
financing activity 融资活动
Chapter 8
equity financing 股权融资 debt financing 债权融资
raw material 原材料 direct material 直接材料
creditor 债权人 nonprofit organization 非营利性组织
return of （投资）回收 return on （投资）回报，报酬
cash flow 现金流量
Chapter 2
accounting standard 会计规范 accounting assumptions 会计假设
drawing 提款，资本撤回
net income 净收益 net loss 净损失
expense 费用 revenue 收入
Chapter 4
account 账户 T-account T形账户
double-entry accounting 复式记账制
debit 借方
Chapter 5
accounting cycle 会计循环 entry 会计分录
general journal 普通日记账 journalizing 记日记账
ledger 分类账 posting 过账
special journals 特种日记账 source document 原始凭证
cash of goods sold (COGS) 销货成本
gross profit 毛利
sales returns and allowances 销售退回及折让
cash flow 现金流量
dividends 股利 cash inflow 现金流入
cash outflow 现金流出 net cash flow 现金净流量
contra-asset account 备抵账户
closing entries 结账分录 capital stock 股本
depreciation expense 折旧费用
post-closing trial balance 结账后试算平衡
prepaid expense 待摊费用 income summary 收益汇总，本年利润
matching principle 配比原则 objective principle 客观性原则
consistency principle 一致性原则 full disclosure 充分反映
materiality 重要性 conservatism 稳健性
Chapter 3
amortization 摊销