會計英語相關知識

1、第一章練習習1) Acccounntingg is aan innformmatioon syystemm thaat meeasurres bbusinness actiivitiies & commmuniicatees thhe fiindinngs tto deecisiion mmakerrs.（會計是將業(yè)業(yè)務活動和和措施的結(jié)結(jié)果傳達給給決策者的的一種信息息系統(tǒng)）2) A corpporattion is oownedd by sharres oof sttock, it is aa sepparatte leegal entiity aand iis reesponnsiblle

2、foor itts owwn deebts.公司是由國國有股，它它是一個獨獨立的法人人實體，是是對自己的的債務負責責3) Thhe cashh floow sttatemment showws thhe caash iinfloows aand ooutfllows fromm opeeratiing aactivvitiees, iinvesstingg acttivitties, andd finnanciing aactivvitiees.現(xiàn)金金流量表顯顯示經(jīng)營活活動，投資資活動和籌籌資活動的的現(xiàn)金流入入和流出。4) Boookkeeepinng is oonly the partt o

3、f accoountiing tthat recoords trannsacttionss andd eveents.簿記只是會會計的一部部分，它記記錄著交易和事事件5) A solee prooprieetorsship is aan enntityy ownned bby onne peersonn andd thee ownner iis peersonnallyy ressponssiblee forr bussinesss deebts.個人獨資資企業(yè)是由由一個人擁擁有的實體體和個人所所有者對企業(yè)的債債務負責6) Thhe buusineess eentitty prinncipll

4、e reequirres eeach entiity kkeepss acccountting recoords as aa sepparatte enntityy.會計主主體原則要求每每個單位作作為一個單單獨的實體體進行會計記記錄。7) A privvate accoountaant wworkss forr a ssinglle emmployyer.私私人會計師師為一個雇雇主工作8) Thhis aaccouuntinng reeportt of balaance sheeet detaails asseets, liabbilitties, andd equuity.資產(chǎn)負債債表的內(nèi)容

5、容包括資產(chǎn)產(chǎn)，負債和和所有者權(quán)益益9) Thhe maatchiing prinnciplle reequirres rrevennue & exppensees muust bbe alllocaated in pperiood inncurrred.配配比原則要要求收入和和支出必須須在發(fā)生當當期分配。10) AAccouunts Payaable is iin thhe deebit secttion of aa ballancee sheeet.應應付賬款在在資產(chǎn)負債債表的借方部分。11) AA parttnersship is aan enntityy ownned bby twwo

6、orr morre peersonns, aand tthe oownerrs arre peersonnallyy ressponssiblee forr enttitys deebts.合伙是由兩兩個或兩個個以上的人人擁有的一一個實體，所有者親自為實體的債務負責12) AA douuble entrry reequirres aat leeast one debiit enntry and at lleastt anootherr creedit entrry. 一一個復式分分錄要求至至少一個借方分錄，和另一個貸方分錄13) AA pubblic accoountaant iis avva

7、ilaable to tthe ppubliic.公共會計計師14) TThe ttime periiod prinnciplle reequirres aactivvitiees diivideed annd reeportted iin sppeciffic ttime periiods.會計分期期原則要求求活動劃分分和在特定定的時間段段報告的活活動15) TThe mmonettary unitt prinnciplle reequirres ttranssactiions recoordedd bassed oon onne coommonn currrenccy. 貨幣計量原則要求基

8、于一一個共同的的貨幣交易易記錄。16) TThe ccash floww staatemeent sshowss thee cassh innflowws annd ouutfloows ffrom operratinng acctiviitiess, innvestting actiivitiies, and finaancinng acctiviitiess.現(xiàn)金流量量表顯示經(jīng)經(jīng)營活動，投投資活動和和籌資活動動的現(xiàn)金流入和流出。17) TThe iincomme sttatemment summmarizzes nnet pprofiit (oor neet looss) resuulti

9、nng frrom iincomme leess eexpennses.利潤表匯總總凈利潤（或或凈虧損）=收入減支出。18) TThe oobjecctiviity prinnciplle reequirres ttranssactiion rrecorrded on iindeppendeent, unbiiasedd & vveriffiablle baasis. 客觀性性原則要求求交易記錄錄是基于獨獨立的，公公正的和可可核查的基基礎上19) DDebitts annd crreditts arre esssenttial in tthe aaccouuntinng syystemm of

10、 doubble eentryy inveentedd by Lucaa Pacciolii. 借與與貸是盧卡卡帕喬利發(fā)發(fā)明的復式記賬賬會計系統(tǒng)統(tǒng)的本質(zhì)20) TThe ggoingg-conncernn prinnciplle assssumme buusineess ccontiinuess itss opeeratiions持持續(xù)經(jīng)營原原則假設其經(jīng)營營業(yè)務的發(fā)發(fā)展21) RRetaiined earnningss aree in the creddit ssectiion oof a balaance sheeet. 未分配利利潤在資產(chǎn)產(chǎn)負債表的的貸方。22) TThe realliza

11、ttion prinnciplle reqquirees reevenuue & expeensess be recoordedd wheen reealizze實現(xiàn)原原則（收入入確認原則則）要求收收入和支出出在實現(xiàn)時時記錄23) SSpelll thee fulll naame oof GAAAP.ggenerrallyy acccepteed acccounntingg priincipples 公認會計計原則24) TThe ccost prinnciplle reequirres aall ttranssactiions recoordedd on histtoriccal ccost

12、 basiis.成本原則要求求在歷史成本本的基礎上記錄錄所有的交交易。 25) PPrepaaid eexpennse iis inn thee debbit ssectiion oof a balaance sheeet.預付費用用是在資產(chǎn)產(chǎn)負債表借借方26) PPurchhase of eequippmentt is a paart oof caash ooutfllow ffrom operratinng actiivitiies iin a cashh floow sttatemment.購置設備備是現(xiàn)金流量量表經(jīng)營活動現(xiàn)現(xiàn)金流出的的一部分。27) PPleasse liist tth

13、e tthreee bassic ccompoonentts inn an incoome sstateementt. reevenuues&eexpennses&net proffit請列列出在利潤潤表的三個個基本組成成部分：收入和支支出與凈利利潤28) TThe conssisteency prinnciplle reequirres aan enntityy musst usse thhe saame aaccouuntinng meethodds foor eaach pperiood. 一一致性原則則要求實體體必須每個個時期使用用相同的會會計方法。29) TThe bbalannce

14、 ssheett conntainns thhree esseentiaal coomponnentss of asseets, liaabiliitiess and equiity.資產(chǎn)負債債表包含資資產(chǎn)，負債債和所有者者權(quán)益三個重重要的組成部分分。30) PPleasse ouutlinne thhe acccounntingg equuatioon off an incoome sstateementt.Nett proofit=incoome-eexpennses 請概述利利潤表會計計等式。凈凈利潤=收入_費用31) DDrawiing bby owwnerss is a paart

15、oof caash iinfloow frrom finaancinng acctiviitiess in a caash fflow stattemennt. 所所有者開立立（票據(jù)？）是現(xiàn)金金流量表中中籌資活動流流入的一部部分。32) TThe mmaterrialiity m.tirilitii prrinciiple streessess thee impportaance of aan ammountt on costt-bennefitt bassis. 重要性原原則強調(diào)了了成本效益益基礎數(shù)額額的重要性性。33) SSpelll thee fulll naame oof CIICPA

16、.Chinnese Insttitutte off Cerrtifiied PPubliic Acccounntantts中國注注冊會計師師協(xié)會34) PPleasse liist tthe tthreee majjor ccompoonentts off a ccash floww staatemeent. Operaatingg acttivitties&inveestinng acctiviitiess&finnanciing aactivvitiees請列出出三個現(xiàn)金金流量表主主要組成部部分。經(jīng)營營活動及投投資活動和和籌資活動動35) TThe iincomme sttatemment

17、 summmarizzes nnet pprofiit reesultting fromm incomme leess eexpennses.利潤表匯匯總凈利潤潤從收入減減支出。36) CCash receeipt fromm a ccustoomer is aa parrt off cassh innflowws frrom ooperaatingg acttivitties in aa cassh fllow sstateementt. 客戶的現(xiàn)現(xiàn)金收入是是現(xiàn)金流量量表經(jīng)營活動現(xiàn)現(xiàn)金流入的的一部分。37) PPleasse liist tthe tthreee bassic eelemee

18、nts in aa ballancee sheeet. Asseets&lliabiilitiies&eequitty請列出出三個資產(chǎn)產(chǎn)負債表的的基本要素素。資產(chǎn)與與負債及股股東權(quán)益38) TThe ffull -dissclossure prinnciplle reequirres wwe muust rreporrt alll reelevaant iinforrmatiion.充充分披露原原則要求我我們必須報報告所有相相關信息。 39) TThe consservaatismm kns:vtizmpriincipple sstressses thatt it is bbetteer to

19、o undderesstimaate tthan overrestiimatee.穩(wěn)健原原則強調(diào)高高估損失比比低估好。40) PPleasse ouutlinne thhe acccounntingg equuatioon off a bbalannce ssheett. Assetts=liiabillitiees+eqquityy資產(chǎn)負債債表會計等等式。41) AA cassh fllow sstateementt shoows tthe ccash infllows and outfflowss froom operratinng, invvestiing aand finaancinn

20、g acctiviitiess. 現(xiàn)金流量量表顯示經(jīng)經(jīng)營，投資資及融資活活動的現(xiàn)金金流入和流流出42) TThe tthreee heaadingg linnes iin anny off thee thrree kkey aaccouuntinng sttatemmentss aree resspecttivelly: 11)heaadingg, 2)entiity nname and 3)sttatemment namee. 三個關關鍵會計報報表的三個個標題分別別是：1）標題，2）實體名名稱和3）報表的名稱稱。43) TThe ffour basiic etthicaal sttandaa

21、rds expeectedd of accoountiing aand ffinannce pprofeessioonalss inccludee: 1)inteegritty 22)conffidenntiallity knfi.denilti 3)coompettencee 4)objeectivvity. 會計和和財務專業(yè)業(yè)人士的四個基本本道德標準準包括：1）誠信2）保密3）勝任4）客觀。第25章章練習1) soourcee doccumennts provvide eviddencee andd aree thee bassis ffor rrecorrdingg acccountti

22、ng trannsacttionss.原始憑憑證提供證證據(jù)和是記錄會計計交易的基基礎2) Buusineess ttranssactiions affeect aaccouuntinng eqquatiions resuult ffrom bothh extternaal annd innternnal trannsacttionss.商業(yè)交易易影響外部部和內(nèi)部交易會會計等式的的結(jié)果。3) Ussing T -aaccouunts, debbits are recoordedd on the leftt sidde, aand ccrediits aare rrecorrded on tthe

23、 rrightt sidde.使用用T字賬，借方記錄錄在左側(cè)，貸方在右邊記錄。4) Plleasee speell oout tthe ffull termminollogy for the accoountiing aabbreeviattion C.O.A .Charrt off Acoountss科目表5) Plleasee speell oout tthe ffull termminollogy for the accoountiing aabbreeviattion G/L.geneeral ledgger總帳帳6) Thhe prrocesss off daiily rrecorr

24、dingg debbits and creddits in tthe ggenerral jjournnal iis knnown as jjournnalizzing. d:nlaizzi 在普通通日記賬中中日常記錄錄借記和貸貸方的過程程稱為記日記帳7) Plleasee speell oout tthe ffull termminollogy for the accoountiing aabbreeviattion T/B. Triaal Baalancce試算表表8) Asssetss andd exppensees noormallly hhave debiit ballancees資

25、產(chǎn)及費費用通常有有借方余額9) Att thee endd of eachh acccountting periiod, we nneed to mmake adjuustinng entrries to bbringg acccountts upp to datee forr thee finnanciial sstateementts.在每每個會計年年度結(jié)束時時，我們需需要作出調(diào)調(diào)整分錄，使使帳戶為財財務報表的的日期10) PPleasse sppell out the fulll terrminoologyy forr thee acccountting abbrreviaationn

26、P.RR Postting Refeerencce過賬依依據(jù)11) AAdjusstingg enttriess aree useed too reccord a coompannys inteernall traansacctionns onn accrrual basiis.調(diào)整分錄通通常用于記記錄以權(quán)責發(fā)生生制為基礎礎的公司內(nèi)內(nèi)部事務12) TThe aadjussted triaal baalancce iss useed too preeparee thee finnanciial sstateementts.調(diào)整整后的試算算表是用來來編制財務務報表13/144) Plleasee

27、proovidee twoo typpicall exaamplees off Preepaidd Exppensees. Preepaidd Inssurannce ,Preppaid Deprreciaationn請?zhí)峁﹥蓛煞N預付費費用的典型型例子。預預付保險費費，預付折折舊。15/166) Plleasee proovidee twoo typpicall exaamplees off Acccruedd Exppensees. Acccruedd intteresst , Accrrued taxees請?zhí)峁┕╊A提費用用兩個典型型的例子。應計利息息，預提稅稅17)Deeprecciat

28、iion apppliess to physsicall asssets thatt rettain theiir siize aand sshapee butt losse thheir econnomicc useefulnness overr timme.折舊舊適用于保保留它們的的大小和形形狀，但隨隨著時間的的推移失去去其經(jīng)濟實實用性的有有形資產(chǎn)。18) AAccruual accoountiing rreporrts rrevennues whenn earrned and expeensess wheen inncurrred.權(quán)權(quán)責發(fā)生制制會計報告告是獲得收入入和開支時時發(fā)生19)

29、 AAccummulatted ddepreeciattion, salles rreturrns aand ppurchhase disccountts arre exxamplles oof coontraa accoountss. 累計計折舊，退退貨及購買買折扣是備備抵賬戶的的例子20) UUnearrned reveenuess aree reccordeed onn ballancee sheeet aas liabbilitties. 預收收入入記錄在資資產(chǎn)負債表表作為負債債。21/222) Plleasee proovidee twoo typpicall exaamplees

30、off Acccruedd Revvenuee. Accrrued inteerestt, coonstrructiion iin prrogreess請?zhí)崽峁﹥蓚€典典型的例子子應計收入入。應計利利息，在建建工程23/244) Plleasee proovidee twoo exaamplees off Uneearneed Reevenuue. Airrlinee Ticcket salees, rrentaal inncomee請?zhí)峁﹥蓛蓚€預收收收入的例子子。機票銷銷售，租金金收入25) PPleasse sppell out the fulll terrminoologyy forr t

31、hee acccountting abbrreviaationn C.I.P. connstruuctioon inn proogresss在建工工程26) LLiabiilitiies, owneers caapitaal, aand rrevennue nnormaally havee creedit balaancess.負債，所所有者的資資本和收入入通常有貸貸方余額。27/288/29) Pleease listt 7 eexampples of ssourcce doocumeents for recoordinng acccounntingg traansacctionns. 請請

32、列出7個原始憑證證記錄會計計交易的例例子。Bank stattemennts, salees innvoicces, checcks, purcchasee ordders, recceiptts, ccash regiisterr tappes, emplloyeee earrninggs reecordds銀行對對賬單，銷銷售發(fā)票，支支票，采購購訂單，收收據(jù)，收銀銀機紙帶，員員工的收入入紀錄30/311/32) Pleease listt thee 7 sstepss in an aaccouuntinng cyycle, eacch sttep iin thhe prroperr seq

33、quencce 7請列出出在一個會會計周期的的7個步驟，每每個步驟的的正確順序序：-anaalyziing ttranssactiions分分析交易-reccordiing ggenerral jjournnals記記錄普通日日記賬-posstingg to geneeral ledgger過帳帳到總帳-preepariing ttriall ballancee編制試算算平衡-makking adjuustmeents作作出調(diào)整-adjjusteed trrial balaance調(diào)調(diào)整后試算算表 -finnanciial sstateementts-財務報表表33) PPrepaaid ee

34、xpennses are recoordedd on balaance sheeet ass _asseets_. 待攤費費用都記錄錄在資產(chǎn)負負債表中作作為資產(chǎn)34) AA _mercchanddisinng_ entterprrise is tto fiirst purcchasee invventoory tthen selll theem too genneratte a proffit. 一個商品流流通企業(yè)，是是第一次購購買庫存然然后出售產(chǎn)產(chǎn)生利潤。35) Net Salees = Grosss Saales - Salees Reeturnns annd Alllowaancess凈

35、銷售額=銷售總額額 - 銷售退回回及折讓36) AA_retaailerr_ sellls mmerchhandiise ddirecctly to tthe ppubliic.零售售商直接向向公眾銷售售商品37) PPleasse sppell out the fulll terrminoologyy forr acccountting abbrreviaationn C.O.G.S. Costt of goodds soold銷貨貨成本38) IIn thhe _perppetuaal_ inveentorry syystemm, thhe innventtory accoount is

36、ccontiinuouusly updaated to rrefleect iitemss on handd.在永續(xù)盤存存制中，存貨帳帳戶是不斷斷更新，以以反映在手手項目39) _servvice_ entterprrisess chaarge a feee orr commmisssion for servvicess perrformmed.服服務企業(yè)收收取服務費費或傭金40) AA _whollesallers _ buyys meerchaandisse frrom sseverral ddiffeerentt mannufacctureers tthen re-ssell thiss

37、 merrchanndisee to retaailerrs.一批發(fā)商從幾幾個不同的的廠家購買買商品然后后再賣這個個商品給零零售商。41) IIncomme Sttatemment accoountss aree _tempporarry_ acccountts too be clossed aat thhe ennd off eacch acccounntingg perriod.利潤表賬賬戶將在每每個會計期期末暫時關閉賬賬戶。42) RRevennue aand eexpennse aaccouunts are clossed tto thhe _incoome ssummaary_ ac

38、ccountt at the end of 收入和支支出帳戶在在年底的收收入?yún)R總帳帳戶被關閉閉43) UUnderr perrpetuual ssysteem, ttwo eentriies aare mmade for eachh salles: i) aa salles eentryy; iii) a costt or inveentorry enntry. 在永續(xù)盤存存制下，由各個銷售售制成的兩個項目目是：一）銷銷售記錄;二）成本本或庫存條目44) TTo ennsuree thee acccuraccy off perrpetuual rrecorrds, mostt bussines

39、sses takee a _physsicall invventoory_ of theiir meerchaandisse att leaast oonce a yeear. 為確保永久久記錄的準準確性，大大多數(shù)企業(yè)業(yè)至少每年年一次對他們的商商品實物庫庫存采取實地盤盤存。45) IIn a _periiodicc_ invventoory ssysteem, nno efffortt is madee to keepp up-to-ddate recoords of iinvenntoryy or COGSS.在定期盤點點制度中，沒有努努力來保持持庫存或COGS最新的最最新記錄46) RRe

40、asoonablle ammountts off invventoory sshrinnkagee are a noormall cosst off doiing bbusinness. 合理數(shù)量量的庫存損損耗是做生生意的正常常成本。47) CCost of GGood Avaiilablle foor Saale lless Endiing IInvenntoryy = Coost oof Gooods Soldd. 良好的成成本銷售減減去期末盤存=商品銷售售成本。48) WWhen whollesallers selll theeir pproduucts on aaccouunt, th

41、e _creddit ttermss_, e.g. 22/10, n/330, aare sstateed inn thee invvoicee.當批發(fā)商商帳戶上出出售自己的的產(chǎn)品時，信用條件均以以發(fā)票表示示49) BBeginnningg Invventoory + purrchassed = Coost oof Gooods Avaiilablle foor Saale期初存貨+購買的商商品= 公開發(fā)發(fā)售的商品品成本500) Plleasee speell oout tthe ffull termminollogy for the accoountiing aabbreeviattion

42、G.P. Grosss Prrofitt請列明的的會計術(shù)語語縮寫GP全名。毛利51) PPurchhase disccountts taaken are recoordedd wheen paaymennt iss madde _insiide_ thee disscounnt peeriodd.購買折扣扣采取在付款折扣扣期內(nèi)提出記錄。52) TTranssporttatioon coosts paidd by the buyeer arre reecordded aas a partt of the costt of _asseet_ beiing aacquiired.由買方支支付的交通通

43、運輸費用用作為被收收購資產(chǎn)成成本的一部部分記錄。53) GGrosss Salles lless salees reeturnns = Neet Saales.總銷售額額減去銷售售退貨=銷貨凈額額54) TTranssporttatioon coosts incuurredd by the selllers are debiited to _deliiveryy_ Exppensee, ann opeeratiing eexpennse.交交通運輸費費用發(fā)生由由由賣方計入入借方運貨貨費用和營營業(yè)費用555/566) Whhich are the 5 moost ccommoonly usedd

44、 Speeciall Jouurnalls? SSaless, paayrolll, PPurchhase, cassh reeceippts, cashh dissburssemennts最常常用的5個特種日日記賬？銷售，工工資，采購購，現(xiàn)金收收入，現(xiàn)金金支出57) PPleasse sppell out the fulll terrminoologyy forr thee acccountting abbrreviaationn A/RR. Accoountss Recceivaable請請列明會計計縮寫為A / R充分術(shù)語語。應收賬款款58) SSpeciial jjournnals s

45、avee mucch tiime iin reecordding _repeetitiive_ traansacctionns. 特特種日記賬賬在記錄重重復交易上上能節(jié)省更更多時間59) AAt moonth end, we mustt fooot annd _crosss-fooot_ thee speeciall jouurnalls beeforee posstingg to the geneeral ledgger.在在月底，在過過賬到總賬賬后，我們們必須XX特種日記記賬60) AA _subssidiaary _ leddger is ooftenn useed too proovi

46、dee dettailss on indiividuual bbalannces of ggenerral lledgeer acccounnts. 明細分類類賬通常用用于提供有有關總賬賬賬戶余額的的個別細節(jié)。61) AA _ debiit memooranddum_is aa doccumennt isssuedd by the buyeer foor a debiit too a sselleers Acccounnts PPayabble. 借項備忘忘錄是由買方向向賣方應付付賬款發(fā)出出的信貸文文件62) AA _ creddit mmemorranduum_ is aa doccumen

47、nt isssuedd by the selller ffor aa creedit to aa buyyers Acccounnts RReceiivablle貸項備備忘錄是由賣方向向買方應收收賬款發(fā)出出信貸的文文件63) CCash _equiivaleent_ inccludees hiighlyy liqquid inveestmeents withh a mmaturrity of tthreee monnths or lless. 現(xiàn)金等價物物包括三個個月以內(nèi)到到期的高度流動動性投資64) CCash manaagemeent ffuncttion inclludess acccu

48、rattely accoount for cashh andd to prevvent cashh _thefft_ and frauud.現(xiàn)金金管理功能能，包括精精確的現(xiàn)金金帳戶，以以防止現(xiàn)金金盜竊和欺詐行為為。65) IIn innternnatioonal accoountiing, cashh usuaally compprisees off: 1) _pettty caash_ /Caash oon Haand; 2) Baank AAccouunt DDepossits; andd 3) Caash EEquivvalennts.在在國際會計計中，現(xiàn)金通通常包括：1）小額現(xiàn)金金/手頭現(xiàn)金;2）銀行帳帳戶存款;3）現(xiàn)金等等價物。66)_LLiquiidityy_ reffers to hhow rreadiily aan assset can be cconveertedd intto coommonn currrenccy too be usedd to purcchasee gooods aand sserviice