會計專業(yè)英語

1、精選優(yōu)質(zhì)文檔-傾情為你奉上商譽goodwill 有形資產(chǎn)Tangible assets 處置disposal 攤銷amortization固定資產(chǎn)Plant assets/Property plant and equipment/Fixed assets 股東Shareholder直線法Straight-line method 雙倍余額遞減法Double-declining-balance method年數(shù)總和法 Sum-of-the-years-digits method 房地產(chǎn)中介 Real estate broker定率遞減余額法fixed-percentage-of-declining

2、-balance method 付款服務(wù)費用Escrow fee累計折舊Accumulated depreciation 資產(chǎn)凈值Book value/Carrying amount減值Impairment 資本化 Capitalize 會計主體假設(shè) Business entity assumption公認(rèn)會計準(zhǔn)則 GAAP(general accepted accounting principal) 會計分期假設(shè) Time period assumption 國際會計準(zhǔn)則委員會IASB(international accounting standard board) 透支 Bank over

3、draft國際會計準(zhǔn)則IFRS(international financial reporting standard) 持續(xù)經(jīng)營假設(shè) Going concern assumption 內(nèi)部審計Internal auditor 貨幣計量假設(shè) Monetary unit assumption 歷史成本原則 Cost principal存 deposit 取Withdrowal收入確認(rèn)原則Revenue recognition principle 配比原則 Matching principal 匯率Exchange rate全面披露原則 Full disclosure principal 會計恒等式

4、 accounting equation 背書Endorsement現(xiàn)金收據(jù) Cash receipt 現(xiàn)金支出 Cash disbursement 現(xiàn)金余額 Cash balance籌資活動 Financial activities 經(jīng)營活動Operating activities 投資活動Investing activities應(yīng)納稅所得Taxable income 一般管理經(jīng)費overhead 本金額Principal amount現(xiàn)值 Present value 股利、紅利dividend 留存收益 Retained earning 合同 contract審計報告Audit repor

5、t/auditors report 傭金commission 支票本 Checkbook 支票存根Check stubs借/貸通知單Debit/Credit memorandom 銀行記賬單 Bank statement 應(yīng)收票據(jù)Notes receivable經(jīng)營周期Operating cycle 直接核銷法Direct write off method 備抵法Allowance method壞賬準(zhǔn)備Allowance for Doubtful Accounts 銷售百分比法Percentage of sale 應(yīng)收賬款百分比法Percentage of receivable 賬齡分析法Ag

6、ing of the accounts receivable 到期日Maturity date(due day) 加權(quán)平均Weighted average (average cost) 先進(jìn)先出First-in, first-out(FIFO) 后進(jìn)先出Last-in, first-out(LIFO)可識別無形資產(chǎn)Identifiable intangible assets: Indentifiable intangible assets are those intangibles that can be purchased or sold separately from the other

7、assets of the company. 折舊Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.可實現(xiàn)凈值Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make t

8、he sale. 權(quán)責(zé)發(fā)生制Accrual basis accounting: An accounting method that records financial events based on economic activity rather financial activity. Under accrual accounting revenue is recorded when it is earnd and realized, regardless of when actual payment is received. 會計Accounting may be described as

9、 the process of identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information. 資產(chǎn)An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to

10、flow to the enterprise. 現(xiàn)金cash: Accountants define cash as money on deposit in banks and any items that a bank will accept for deposit. 企業(yè)已付銀行未付Outstanding checks: Checks issued and recorded by the company but not yet presented to the bank for payment. 應(yīng)收賬款A(yù)ccounts receivable: Accounts receivable ar

11、e liquid assets, usually being converted into cash within a period of 30 to 60 days. 收入Revenue: Revenue is the gross inflow of economic benefits during the period arising in the course of the ordinary activities of an entity when those inflows result in increase in equity, other than increases relat

12、ing to contributions from equity participants.收益應(yīng)按照實收款項和應(yīng)收款項的公允價值計算.Revenue shall be measured at the fair value of the consideration received or receivable. 交易中所產(chǎn)生的收益一般是按照會計主體和資產(chǎn)購買或使用雙方的協(xié)議決定的. The amount of revenue arising on a transaction is usually determined by agreement between the entity and th

13、e buyer or user of the asset.存貨應(yīng)該按照”成本”和”可實現(xiàn)凈值”底的計算Inventories shall be measured at the lower of cost and net realisable value. 存貨包括那些買入是以賣出為目地的物品. 比如, 零售商買入機器設(shè)備是為再銷售, 或者那些為了出售而買入的土地和其他的房產(chǎn). Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by ret

14、ailer and held for resale, or land and other property held for resale.存貨成本應(yīng)該包括所有購買的費用, 生產(chǎn)的費用和其他那些發(fā)生在使存貨轉(zhuǎn)移到目前地點和狀態(tài)的費用.the cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. 資產(chǎn)凈值: C

15、arrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.折舊: Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.殘值: The residual value is the estimated amount that an

16、entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.攤銷Amortisation is the systematic allocation of the depreciable amountof an intangible asset over

17、 its useful life.開發(fā)：開發(fā)是指在進(jìn)行商業(yè)性的生產(chǎn)或使用前，將研究成果或其他知識應(yīng)用于某項計劃或設(shè)計，以生產(chǎn)出新的或具有實質(zhì)性改進(jìn)的材料，裝置，產(chǎn)品，工藝，系統(tǒng)或服務(wù)。Development is the application of research finding or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services befor

18、e the start of commercial production or use.研究：研究是指為獲取并理解新的科學(xué)技術(shù)或技術(shù)知識而進(jìn)行的獨創(chuàng)性的有計劃的調(diào)查。Research is original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.無形資產(chǎn):無形資產(chǎn)是可辨認(rèn)的沒有實物形態(tài)的非貨幣性的物品。An intangible asset is an identifiable non-mo

19、netary asset without physical substance.研究階段：研究階段不會產(chǎn)生應(yīng)予確認(rèn)的無形資產(chǎn)。在研究階段的花費發(fā)生是應(yīng)被確認(rèn)為當(dāng)期的費用Research Phase:No intangible asset arising from research (or from the research phase of an internal project) shall be recognised. Expenditure on research (or on the research phase of an internal project) shall be rec

20、ognised as an expense when it is incurred.負(fù)債：A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.預(yù)計負(fù)債：A provision is a liability of uncertain timing or amount.

21、或有資產(chǎn)A contingent asset is a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity.FormulaStraight line method=cost of assets-residual value/useful l

22、ifeBeginning inventory+net purchase=ending inventory+cost of goods sold1. Wages already paid and recorded, amounted to $10,000, but wages amounting to $1,500 for work done on 31 March 2002 were only paid on 5 April 2002. Dr: Wage expense 1500 Cr: accounts payable 15002. The annual insurance premium

23、amounting to $12,000 was paid and recorded on 1 February 2002. The insurance premiums is for the period 1 February 2002 to 31 January 2003.Dr:Insurance expense 2000 Cr: Prepaid Insurance 20003. Rental income of $6,000 was received and recorded on 1 January 2002. the rental income is for the 6 months

24、 ended 30 June 2002.Dr: Unearned Revenue 3000 Cr: Rental income 30004. Interest at 8% p.a. is received 6 monthly in June and December, on a term deposit of $40,000. As at 31 March 2002, the bookkeeper had not yet recorded any interest income in respect of the $1,600, interest that will only be recei

25、ved on 30 June 2002.Dr:Accounts receivable 800 Cr: Interest 8005. Purchased stationery at an auction on 1 April 2001, at a bargain price of $200,000. The purchase was recorded as an expense. As at 31 March 2002, the unused supply of stationery on hand amounted to $170,000.Dr: Supplies Cr: Expense 6.

26、 Purchased a van on 1 October 2001 for $50,000. The van is expected to last for 5 years and depreciation will be written off on a straight-line-basis. As at 31 March 2002, the bookkeeper had not yet provided for any depreciation on the van.Dr: Depreciation 5000 Cr: Accumulated Depreciation 50001. On

27、 1 October 2001, an annual insurance premium of $1200 was paid.Dr: Insurance expense 600 Cr:Prepaid insurance 6002. The company has reveived two months rent in advance on a shop they lease out. Current monthly rental is $1000Dr: Unearned revenue 1000 Cr: Rental income 10003. $2000 has been paid to c

28、over advertising from January to June of 2002.Dr: Advertising expense 1000 Cr: Prepaid advertising 10004. Commission was owing to the company on some sales made in March. The sales involved amounted to $10,000 and the commission was due at 12% on sales.Dr: Accounts receivable 1200 Cr: Commission 120

29、05. Accounts owing at balance date were for: Wages $560 Electricity $110 Vehicle Repairs $150Dr: Expense 820 Cr: Accounts payable 820a) Texas begins business with $30,000 cashDr: Bank 30,000 Cr: Texas Capital 30,000b). He also contributes a car valued at $35,000Dr: Car 35,000 Cr: Texas Capital 35,00

30、0c). He buys office furniture from Geoffs Usave to the value at $10,000 on credit.Dr: Furniture 10,000 Cr: Accounts payable 10,000d) he borrows $10,000 from ABC Finance Dr: Bank 10,000 Cr: loan 10,000e). He pays $5,000 owing to Geoffs Usave Dr: Accounts payable 5,000 Cr: Bank 5,000a) Paid creditors

31、$400Dr: accounts payable 400 Cr: Bank 400b). Repaid part of loan $500Dr: loan 500 Cr: Bank 500c). Received from debtors cash $600Dr: Bank 600 Cr: Accounts receivable 600d). Sold car for $9,000 cashDr: Bank 9,000 Cr: car 9,000e). Bourht new car costing $15,000, we paid $10,000 in cash and borrowed th

32、e restDr: Car 15,000 Cr: Bank 10,000 Accounts payable 5,000Language is a communication tool.Accounting as a generic business language (also known as accounting language), refers to accountancy should divide and manage the numerous management information and the clutter of many accounting data of the

33、 business enterprise, and process them into useful financial information to provide to the internal users and the external users of the enterprise as the judgment tools to understand the enterprise situation.To study the accounting language, must firstly have a basic understanding of the essential f

34、actors of the accounting language. What is accounting on earth for all sectors of society, including the entrepreneurs is not the same, or even professional accountants have different interpretations.For example, some people say that accounting is a management tool; some say it is an information sys

35、tem of accounting whose duty is gathering information, processing information, storing information and disclose information.But from the perspective of business management, accounting is a business language. This language is a tool for internal communication. When the company executives hold a meeting ,they must draw support from the accounting language to deliberate the enterprises management, and state with accounting language the enterprise has used how many assets, has owed how many debts, has how many equity, has how many