精會計英語大全實用精品資料(00001)

1、第一講會計英語的常用術(shù)語1.account n.賬，賬目 a/c；賬戶e.g.T-account: T型賬戶；account payable應(yīng)付賬款 receivable 應(yīng)收賬款）；2.Accounting concepts 會計的基本前提1）accounting entity 會計主體；entity 實體，主體2）going concern 持續(xù)經(jīng)營3）accounting period 會計分期financial year/ fiscal year 會計年度（financial adj.財務(wù)的，金融的； fiscal adj.財政的）4）money measurement貨幣計量*權(quán)責(zé)發(fā)

2、生制accrual basis.accrual n.本身是應(yīng)計未付的意思，accrue v.應(yīng)計未付，應(yīng)計未收，e.g.accrued liabilities，應(yīng)計未付負(fù)債3.Quality of accounting information 會計信息質(zhì)量要求（1）可靠性reliability（2）相關(guān)性 relevance（3）可理解性 understandability（4）可比性comparability（5）實質(zhì)重于形式 substance over form（6）重要性 materiality（7）謹(jǐn)慎性 prudence （8）及時性 timeliness 4.Elements o

3、f accounting會計要素1）Assets: 資產(chǎn) current assets 流動資產(chǎn)cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物（bank deposit）inventory存貨receivable應(yīng)收賬款prepaid expense 預(yù)付費用 non-current assets 固定資產(chǎn)property （land and building）不動產(chǎn), plant 廠房, equipment 設(shè)備（PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,

4、500,000.2）Liabilities: 負(fù)債funds provided by the creditors. creditor債權(quán)人，賒銷方 current liabilities 當(dāng)期負(fù)債non-current liabilities 長期負(fù)債total liabilitiesaccount payable應(yīng)付賬款 loan貸款 advance from customers 預(yù)收款bond債券（由政府發(fā)行, government bond /treasury bond政府債券，國庫券）debenture債券（由有限公司發(fā)行）3）Owners equity: 所有者權(quán)益（Net asse

5、ts）funds provided by the investors. Investor 投資者 paid in capital （contributed capital）實收資本 shares /capital stock （u.s.）股票retained earnings 留存收益同時記住幾個單詞dividend 分紅beginning retained earnings ending retained earnings reserve 儲備金（資產(chǎn)重估儲備金，股票溢價賬戶）e.g.The company offered/issued 10,000 shares at the price

6、of US$2.30 each.4）Revenue: 收入sales revenue銷售收入 interest revenue利息收入 rent revenue租金收入5）Expense: 費用cost of sales銷售成本, wages expense工資費用6）Profit （income, gain）:利潤 net profit, net income 5.Financial statement 財務(wù)報表1）balance sheet 資產(chǎn)負(fù)債表2）income statement 利潤表3）statement of retained earnings 所有者權(quán)益變動表4）cash

7、flow statement 現(xiàn)金流量表6.Accounting cycle1）journal entries 日記賬general journal總?cè)沼涃~general ledger總分類賬trial balance試算平衡表adjusting entries 調(diào)整分錄 adjusted trial balance調(diào)整后的試算平衡表Financial statements 財務(wù)報表 closing entry 完結(jié)分錄2）Dr.Debit 借 Cr.Credit 貸Double-entry system 復(fù)式記賬7.Exercise 練習(xí)1）purchases of inventory in

8、 cash for RMB￥3,000 現(xiàn)金人民幣3,000元購買存貨Dr.inventory 3,000借：存貨 3,000Cr.cash 3,000 貸：現(xiàn)金 3,0002）sales on account of US$10,000 賒銷方式銷售，收入10,000美元Dr.account receivable 10,000借：應(yīng)收賬款 10,000 Cr.sales revenue 10,000 貸：銷售收入 10,0003）paid RMB￥50,000 in salaries & wages 支付工資人民幣50,000元Dr.wages & salaries expense 50,00

9、0 借：職工薪酬 50,000Cr.bank deposit 50,000貸：銀行存款 50,0004）cash sale of US$1,180 銷售收入現(xiàn)金1,180美元Dr.cash 1,180 借：現(xiàn)金 1,180 Cr.sales revenue 1,180貸：銷售收入1,1805）pre-paid insurance for US$12,000 預(yù)付保險費12,000美元Dr.prepaid insurance 12,000借：預(yù)付保險 12,000 Cr.bank deposit 12,000貸：銀行存款 12,000第二講存貨1.Inventory n. 存貨，庫存（英式英語用

10、法）常見詞組inventory turnover 存貨周轉(zhuǎn)率 inventory control 存貨控制beginning inventory初始存貨 ending inventory 期末存貨take a physical inventory 盤庫常見的存貨形式：Type of businessType of inventoryMerchandising companyMerchandise inventory 商品存貨Manufacturing companyRaw materials 原材料Work in process（WIP）（處在生產(chǎn)過程中的）在制品，半成品Finished go

11、ods成品2.Inventory valuation存貨的價值計量cost n. 成本，費用direct costs 直接成本 indirect costs 間接成本fixed costs 固定成本 cost accounting 成本會計v.花費e.g. The office furniture of our company costs us $5,000. unit cost 單個成本 total cost 總成本cost of sales （COS） = cost of goods sold（CGS）銷貨成本sales revenue 銷售收入這兩個詞經(jīng)常被放在一起做計算Lecture

12、examples:A company sold 15 computers for US$1000 each. 某公司以1000美元一臺的價格售出電腦共15臺。Sales revenue: US$1,00015 = US$15,000 答疑編號811020101A company sold 15 computers costing US$800 each for total US$15,000.某公司銷售出電腦15臺，每臺成本為800美元，共收入15,000美元。cost of sales: US$80015 = US$12,000 Dr.bank deposit15,000借：銀行存款15,0

13、00Cr.sales revenue15,000貸：主營業(yè)務(wù)收入15,000Dr.cost of sales12,000借：主營業(yè)務(wù)成本12,000 Cr.inventory-computer12,000貸：庫存商品電腦12,000答疑編號8110201023.初始成本計量The inventory should be measured at cost. Cost includes the following:采購成本purchase（price）運費freight 存儲storing cost 保險費insurance 稅費tax 裝卸費 loading and unloading cost

14、e.g.During July, 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：固定資產(chǎn)打印機82300貸：銀行存款823004.發(fā)出存貨的成本計量Specific identification 個別計價法unit cost no. of unit = total costWeighted average 加權(quán)

15、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 sale180018,9401800 10.52 18,940 Cost of goods sold 100010.5210.521,000=10,520Ending inv

16、entory, May 3080018,94010,520 = 8,420答疑編號811020103Moving average 移動平均法First-in, First-out （FIFO）先進先出法unitUnit cost（$）Total cost（$）Unit soldBeginning inventory, May 150010.005,000500Purchase, May 780010.508,400800 Purchase, May 2030011.003,300200 out of 300Purchase, May 2620011.202,240Goods available

17、 for sale180018,940First 1500 units Cost of goods sold 1500（500$10.00）+（800$10.50）+ （200$11.00）=15,600Ending inventory, May 3030018,94015,600=3,340答疑編號8110201045.期末存貨的計量 ending inventory Lower of cost or market rule （LCM rule）成本與市場孰低法Cost 成本 market value （fair value）公允價值 carrying value賬面成本net realiz

18、able value可變現(xiàn)凈值estimated sale price估計售價related costs and tax估計銷售費用和稅金* contract price合同價格 sales price銷售價格存貨跌價準(zhǔn)備的計提Dr. management costDr. management cost-loss on market price decline of inventories資產(chǎn)減值損失Cr. reserve for market price decline of inventories存貨跌價準(zhǔn)備Lecture example:If the original cost of t

19、he 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-$200 Dr. management cost-loss on market price decline of inventories100Cr. reserve for market

20、 price decline of inventories100答疑編號811020105Lecture examples：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 so

21、ld 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 f

22、or the company. 答疑編號811020106inventory purchase Dr：inventory27500 Cr：bank deposit27500（500*55）inventory 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 sales91500 C

23、r. inventory-desk lamp91500reserve 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第三講固定資產(chǎn)授課內(nèi)容和教學(xué)目標(biāo)：該專題內(nèi)容主要介紹常用的與固定資產(chǎn)有關(guān)的英文詞匯、短語和經(jīng)濟業(yè)務(wù)描述。通過本章的教學(xué)使學(xué)

24、生理解關(guān)于固定資產(chǎn)價值的計量、折舊等英文題目的理解，并進行常見的計算和會計處理。1.Non-current assetscurrent: adj.流通的；當(dāng)前的 current assets 流動資產(chǎn) current liabilities 短期負(fù)債non-current：加否定前綴 non-current assets 固定資產(chǎn) non-current liabilities 長期負(fù)債e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.2.常見的固定資產(chǎn)b

25、uilding建筑物 plant廠房 machinery機械equipment設(shè)備 vehicles車輛 fixture固定設(shè)施3.固定資產(chǎn)的初始計量Acquisition cost購置成本acquire v.獲得，取得 acquisition n.e.g.Our company acquired a famous local hotel for $105,000 in October.Acquisition cost includes some other necessary costs.purchase price買價 transportation cost運費installation c

26、ost安裝費用 tax稅金等*historical cost：原始成本Lecture examplee.g.ABC company purchased a piece of equipment with a list price（價目表價格）of RMB￥60,000 on January 1, 2008.The following cost was related to the equipment purchase: fright cost of ￥1,000 were incurred; a pollution-control device was compulsively require

27、d to be installed at a cost of ￥2,500; loading and unloading fee of ￥800.please calculate the acquisition cost of the equipment.答疑編號811030101List price ￥60,000freight costs 1,000pollution-control 2,500loading and unloading fee 800total Acquisition Cost ￥64,300fair value 公允價值 market value 市場價值Lecture

28、 exampleEdison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures o

29、f $5,000.Q: whats the acquisition cost of each asset? Prepare a journal entry to record the acquisition.答疑編號811030102Total acquisition cost: $40,000 Total fair value of the acquired assets: $35,000$10,000$5,000$50,000Market Value Acquisition Costbuilding 35,000 28,000 40,000（35,00050,000）equipment 1

30、0,000 8,000 40,000（10,00050,000）fixture 5,000 4,000 40,000（5,00050,000） 50,000 40,000Dr.building 28,000Dr.equipment 8,000Dr.fixture 4,000 Cr.bank deposit 40,000借：固定資產(chǎn)建筑物28,000設(shè)備 8,000固定設(shè)施 4,000貸：銀行存款 40,0004.Depreciation折舊depreciation n.折舊，損耗（有些資產(chǎn)）amortization 攤銷（無形資產(chǎn)）accumulated depreciation 累積折舊 d

31、epreciation expense 折舊費用depreciate v.depreciable adj. depreciation base折舊基數(shù) historical cost of assets * book value /carrying value 賬目價值（historical cost accumulated depreciation） estimated residual value/ estimated salvage value預(yù)計凈殘值estimated adj.預(yù)計的，估計的estimate v.估計，判斷，估價residual adj.殘留的，剩余的salvage

32、n.海上救助，海上打撈，從災(zāi)難中搶救出的財物，殘留物，殘余物* depreciable amount depreciation baseestimated residual value estimated useful life 預(yù)計使用年限（No.of years）/（No.of production units）useful life 使用壽命，使用年限 固定資產(chǎn)已提的減值準(zhǔn)備 methods: a.straight-line method直線折舊法，平均年限法b.units of production method工作量法Accelerated depreciation 加速折舊法:c.

33、double-declining balance method雙倍余額遞減法d.sum-of-the-years digits method年數(shù)總和法journal entry 與折舊有關(guān)的會計分錄Dr.depreciation expense折舊費用Cr.accumulated depreciation累計折舊Lecture examples:1）Straight-line depreciation depreciable amount 可折舊金額 depreciation expense of each year（年折舊額）estimated useful life（year）尚可使用年限

34、Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment

35、 will be used to produce 10,000 units in the first two years and 20,000 units in the following three years.Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the assets life.答疑編號811030103 *$60,

36、000 cost; 5 year life; $6,000 residual valueDepreciation expense of each year in 5 years:（$60,000$6,000）5$10,800Year1 2345Depreciation expense10,80010,80010,80010,80010,800Historical cost60,00060,00060,00060,00060,000Accumulateddepreciation10,80021,60032,40043,20054,000Book value49,20038,40027,60016

37、,8006,000 2）Units of production depreciable amount depreciation expense/unit（每單位產(chǎn)品的折舊額）units production生產(chǎn)的產(chǎn)品產(chǎn)量Depreciation expense of each unit in 5 years:（$60,000$6,000）80,000$0.675Depreciation expense of each yeardepreciation expense of each unit No.of units produced in that year 答疑編號811030104Year

38、1 2345Depreciation expense6,7506,75013,50013,50013,500Historical cost60,00060,00060,00060,00060,000Accumulateddepreciation6,75013,50027,00040,50054,000Book value53,25046,50033,00019,5006,0003）Double-declining balance book value at start of period 期初賬面價值double straight-line rate雙倍折舊率 depreciation exp

39、ense for that period當(dāng)期折舊費用*book value（carrying value）賬面價值 cost of asset資產(chǎn)的成本 accumulated depreciation累計折舊straight-line rate平均年限法折舊率 1no.of years（estimated useful life）折舊年限double straight-line rate雙倍余額法折舊率 2straight-line rate平均年限法折舊率4）Sum-of-the-years digits 年數(shù)總和法depreciable amount years left at beg.

40、of period期初剩余使用年限sum of the years digits年數(shù)數(shù)位的總和第四講常用會計科目的英文名稱1.資產(chǎn)類科目Assets現(xiàn)金：Cash and cash equivalents銀行存款：Bank deposit應(yīng)收賬款：Account receivable應(yīng)收票據(jù)：Notes receivable應(yīng)收股利：Dividend receivable應(yīng)收利息：Interestreceivable其他應(yīng)收款：Other receivables原材料：Raw materials在途物資：Materials in transport庫存商品：inventory存貨跌價準(zhǔn)備：pr

41、ovision forthe declinein value ofinventories壞賬準(zhǔn)備：Bad debt provision待攤費用：Prepaid expense交易性金融資產(chǎn)：Trading financial assets持有至到期投資：held-to-maturity investment可供出售金融資產(chǎn)：Available-for-sale financial assets短期投資：Short-term investment長期股權(quán)投資：Long-term equity investment固定資產(chǎn)：Fixed assets累計折舊：Accumulated deprecia

42、tion在建工程：Construction-in-process固定資產(chǎn)減值準(zhǔn)備：provision for the decline in value of fixed assets無形資產(chǎn)：Intangible assets累計攤銷：Accumulated amortization商譽：Goodwill遞延所得稅資產(chǎn)：deferred tax assets （DTA ）2.負(fù)債類Liability短期借款：Short-term loans/ borrowing長期借款：Long-term loans/ borrowing預(yù)收賬款：advance from customers/ Deposit

43、 received應(yīng)付票據(jù)：Notes payable應(yīng)付賬款：Account payable應(yīng)付工資薪酬：wages payable應(yīng)付股利：Dividends payable應(yīng)付利息：Interest payable應(yīng)交稅費：Tax payable其他應(yīng)付款：Other payables遞延所得稅負(fù)債：Deferred tax liabilities3.所有者權(quán)益類 OWNERS EQUITY實收資本：Paid-in capital （paid-up）資本公積：Capital reserves盈余公積：Surplus reserves未確認(rèn)投資損失：Unrealized investmen

44、t losses未分配利潤：Retained earnings after appropriation4.成本類科目Cost生產(chǎn)成本：Manufacturing Cost制造費用：Manufacturing overhead勞務(wù)成本：labor costs研發(fā)支出：R & D expenditure5.損益類Profit and loss主營業(yè)務(wù)收入：Main operating revenue其他業(yè)務(wù)收入：Other operating revenue營業(yè)外收入：Non-operating income投資收益：Investment income產(chǎn)品銷售收入：sales revenue主營業(yè)

45、務(wù)成本：Main operating costscost of goods sold / cost of sales其他業(yè)務(wù)支出：Other operating costs營業(yè)外支出：Non-operating expense銷售費用：Selling expense管理費用：General and administration expense （G&A expense）財務(wù)費用：Finance expense公允價值變動損益：Gain/loss of the change of fair value所得稅：Income tax第五講無形資產(chǎn)1.Intangible assets無形資產(chǎn)企業(yè)擁有

46、或控制的沒有實物形態(tài)的可辨認(rèn)非貨幣資產(chǎn)。Identifiable non-monetary assets without physical substance, owned or controlled by the entity. 強調(diào)兩點：identifiability: 可辨認(rèn)性（without） physical substance: 物質(zhì)形態(tài)（1）（without）physical substance: （不具有）物質(zhì)形態(tài)intangible adj. 觸摸不到的、無形 c.f. tangible assets有形資產(chǎn)有時候英文中也用intangibles 表示無形資產(chǎn)。（2）iden

47、tifiability: 可辨認(rèn)性intangibleassets: identifiable *goodwill商譽：unidentifiable separately（不可辨認(rèn)）3.Type of intangible assets 無形資產(chǎn)的具體形式trade mark 商標(biāo)權(quán)patent 專利權(quán)brand name 品牌intellectual property（IP）知識產(chǎn)權(quán)copyright著作權(quán)franchise 特許權(quán)l(xiāng)icense 執(zhí)照，許可證computersoftware計算機軟件research and development（R&D）研究開發(fā)4.Initial rec

48、ognition of intangible assets無形資產(chǎn)的初始計量: purchased intangible assets：外購無形資產(chǎn)purchase v. 買，購買 internally generated intangible assets：自創(chuàng)的無形資產(chǎn)internallyinternal adj. 內(nèi)部的generated：adj.形成的，被創(chuàng)造的Lecture example 1:Company A purchased a patent for the design of a TV set on 3 January at a cost of ￥20,000. This

49、patent （based on its technology） is estimated（估計） to have a useful life of 5 years.*從題目中提煉出重要的信息Patent: cost￥20,000; useful life5 yearsDr Intangible assetspatent 20,000 Cr Bank deposit 20,000 借: 無形資產(chǎn)專利權(quán)20,000 貸: 銀行存款20,000 Lecture example 2:Company A also has an internally generated（自創(chuàng)的） brand name

50、with an estimated fair value of ￥500,000.注意：自創(chuàng)的品牌不作為企業(yè)的無形資產(chǎn)核算。5. Measurement after recognition無形資產(chǎn)的后續(xù)計量在有關(guān)無形資產(chǎn)的題目中，可能還會涉及到用英文處理無形資產(chǎn)的后續(xù)計量。無形資產(chǎn)的后續(xù)計量主要是牽扯到資產(chǎn)的使用壽命（useful life）、攤銷、減值測試等問題。這就需要我們明白下面一組單詞的含義，以便更好的判斷是否對無形資產(chǎn)進行攤銷或減值測試。 amortization n. 攤銷 amortize （amortise） v. 攤銷 c.f. depreciate 折舊e.g. The i

51、ntangible asset is to be amortized over five years. useful life 使用壽命 intangibles with finite（有限的）useful life 使用壽命有限amortized over the useful life 在使用壽命內(nèi)進行攤銷 intangibles with indefinite useful life 使用壽命不確定not to be amortized and be tested for asset impairment 不攤銷而進行資產(chǎn)減值測試c.f. indefinite不確定的 infinite無

52、限的 definite確定的Lecture example 3Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated to have a useful life of 5 years.A公司于1月3日以人民幣2萬元購買了一個電視的設(shè)計專利權(quán)，該專利權(quán)的使用壽命為5年。Dr management expenseAmortization expense ￥4

53、,000Cr Accumulated amortizationpatent ￥4,000Lecture example 4 Company A purchased a register trade mark（注冊商標(biāo)） for ￥300,000. The trademark can be renewed（更新） indefinitely subject to continued use. 初始計量: Dr Intangible assetstrade mark ￥300,000Cr Bank deposit ￥300,000后續(xù)計量：impairment test for each accou

54、nting period（每一會計期間進行減值測試）6. the disposal of intangible assets 無形資產(chǎn)的處置 When the intangible assets are saled當(dāng)無形資產(chǎn)被售出時借：銀行存款無形資產(chǎn)減值準(zhǔn)備累計攤銷營業(yè)外支出處置非流動資產(chǎn)損失（出售實現(xiàn)損失時）貸：無形資產(chǎn)營業(yè)外收入處置非流動資產(chǎn)利得收益（出售實現(xiàn)收益時）Dr. Bank depositProvision for the decline in value of intangible assets Accumulated amortizationNon-operating ex

55、penseloss on disposal of non-current assets（when loss occurs）Cr. Intangible assets Non-operating revenuegain on disposal of non-current assets（when gain occurs）當(dāng)無形資產(chǎn)預(yù)期不能為企業(yè)帶來經(jīng)濟利益時，應(yīng)當(dāng)將該無形資產(chǎn)的賬面價值予以轉(zhuǎn)銷，其賬面價值當(dāng)作當(dāng)期損益。借：營業(yè)外支出累計攤銷無形資產(chǎn)減值準(zhǔn)備貸：無形資產(chǎn)Dr. non-operating expenseAccumulated amortizationProvision for th

56、e decline in value of intangible assetsCr. Intangible assets第六講資產(chǎn)減值 Assets Impairment教學(xué)內(nèi)容：在本章的教學(xué)中主要向?qū)W生介紹資產(chǎn)的英文定義，資產(chǎn)的會計處理。主要包括資產(chǎn)的計量方法中使用的英文術(shù)語，資產(chǎn)的后續(xù)計量中涉及到資產(chǎn)減值的內(nèi)容。通過課堂例題的練習(xí)使大家掌握資產(chǎn)減值題目的解答方法。1.Definition of asset: An asset is a resource owned or controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity。owned or controlled by the entity 由企業(yè)擁有或者控制