會計(jì)英語相關(guān)知識

第一章練習(xí)communicatesthefindingstodecisionmakers.(會計(jì)是將業(yè)務(wù)活動(dòng)和措施的結(jié)果傳達(dá)給決策者的一種信息系統(tǒng))2)Acorporationisownedbysharesofstock,itisaseparatelegalentityandisresponsibleforitsowndebts.公司是由國有股，它是一個(gè)獨(dú)立的法人實(shí)體，是對自己的債務(wù)負(fù)責(zé)operatingactivities,investingactivities,andfinancingactivities.現(xiàn)金流量表顯示經(jīng)營活動(dòng)，投資活動(dòng)和籌資活動(dòng)的現(xiàn)金流入和流出。andevents.簿記只是會計(jì)的一部分，它記錄著交易和事件rispersonallyresponsibleforbusinessdebts.個(gè)人獨(dú)資企業(yè)是由一個(gè)人擁有的實(shí)體和個(gè)人所有者對企業(yè)的債務(wù)負(fù)責(zé)6)Thebusinessentityprinciplerequireseachentitykeepsaccountingrecordsasaseparateentity.會計(jì)主體原則要求每個(gè)單位作為一個(gè)單獨(dú)的實(shí)體進(jìn)行會計(jì)記錄。7)Aprivateaccountantworksforasingleemployer.私人會計(jì)師為一個(gè)雇8)Thisaccountingreportofbalancesheetdetailsassets,liabilities,andequity.資產(chǎn)負(fù)債表的容包括資產(chǎn)，負(fù)債和所有者權(quán)益inperiodincurred配.比原則要求收入和支出必須在發(fā)生當(dāng)期分配。10)AccountsPayableisinthedebitsectionofabalancesheet.應(yīng)付賬款在資產(chǎn)負(fù)債表的借方部分。11)Apartnershipisanentityownedbytwoormorepersons,andtheownersarepersonallyresponsibleforentity’sdebts合.伙是由兩個(gè)或兩個(gè)以上的人擁有的一個(gè)實(shí)體，所有者親自為實(shí)體的債務(wù)負(fù)責(zé)creditentry.一個(gè)復(fù)式分錄要求至少一個(gè)借方分錄，和另一個(gè)貸方分錄13)Apublicaccountantisavailabletothepublic.公共會計(jì)師14)Thetimeperiodprinciplerequiresactivitiesdividedandreportedinspecifictimeperiods.會計(jì)分期原則要求活動(dòng)劃分和在特定的時(shí)間段報(bào)告的活動(dòng)quirestransactionsrecordedbasedyromoperatingactivities,investingactivities,andfinancingactivities.現(xiàn)金流量表顯示經(jīng)營活動(dòng)，投資活動(dòng)和籌資活動(dòng)的現(xiàn)金流入和流出。fromincomelessexpenses.利潤表匯總凈利潤(或凈虧損)=收入減支出。18)Theobjectivityprinciplerequirestransactionrecordedonindependent,unbiased&verifiablebasis.客觀性原則要求交易記錄是基于獨(dú)立的，公正的和可核查的基礎(chǔ)上19)DebitsandcreditsareessentialintheaccountingsystemofdoubleentryinventedbyLucaPacioli.借與貸是盧卡帕喬利發(fā)明的復(fù)式記賬會計(jì)20)Thegoing-concernprincipleasssumebusinesscontinuesits21)Retainedearningsareinthecreditsectionofabalancesheet.未分配利潤在資產(chǎn)負(fù)債表的貸方。22)Therealizationprinciplerequiresrevenue&expensesberecordedwhenrealize實(shí)現(xiàn)原則(收入確認(rèn)原則)要求收入和支出在實(shí)現(xiàn)時(shí)記錄principles公認(rèn)會計(jì)原則24)Thecostprinciplerequiresalltransactionsrecordedonhistoricalcostbasis.成本原則要求在歷史成本的基礎(chǔ)上記錄所有的交易。25)Prepaidexpenseisinthedebitsectionofabalancesheet.預(yù)付費(fèi)用是在資產(chǎn)負(fù)債表借方26)Purchaseofequipmentisapartofcashoutflowfromoperatingactivitiesinacashflowstatement購.置設(shè)備是現(xiàn)金流量表經(jīng)營活動(dòng)現(xiàn)金流出的一部分。28)Theconsistencyprinciplerequiresanentitymustusethesameiod的會計(jì)方法。29)Thebalancesheetcontainsthreeessentialcomponentsofassets,liabilitiesandequity.資產(chǎn)負(fù)債表包含資產(chǎn)，負(fù)債和所有者權(quán)益三個(gè)重要的組成部分。)Drawingbyownersisapartofcashinflowfromfinancingactivitiesinacashflowstatement.所有者開立(票據(jù)？)是現(xiàn)金流量表中籌資活動(dòng)流入的一部分。32)Themateriality[m?.ti?ri'?liti]principlestressestheimportanceofanamountoncost-benefitbasis.重要性原則強(qiáng)調(diào)了成本效益基礎(chǔ)數(shù)額的重要性。33)SpellthefullnameofCICPA.ChineseInstituteofCertifiedPublicAccountants中國注冊會計(jì)師協(xié)會34)Pleaselistthethreemajorcomponentsofacashflowstatement.Operatingactivities&investingactivities&financingactivities請列出三個(gè)現(xiàn)金流量表主要組成部分。經(jīng)營活動(dòng)及投資活動(dòng)和籌資活動(dòng)lessexpenses.利潤表匯總凈利潤從收入減支出。ngactivitiesinacashflowstatement.客戶的現(xiàn)金收入是現(xiàn)金流量表經(jīng)營活動(dòng)現(xiàn)金流入的一部分。37)Pleaselistthethreebasicelementsinabalancesheet.Assets&liabilities&equity請列出三個(gè)資產(chǎn)負(fù)債表的基本要素。資產(chǎn)與負(fù)債及股東權(quán)益38)Thefull-disclosureprinciplerequireswemustreportallrelevant39)Theconservatism[k?n's?:v?tiz?m]principlestressesthatitisbettertounderestimatethanoverestimate.穩(wěn)健原則強(qiáng)調(diào)高估損失比低估好。Assets=liabilities+equity資產(chǎn)負(fù)債表會計(jì)等式。operating,investingandfinancingactivities.現(xiàn)金流量表顯示經(jīng)營，投資及融資活動(dòng)的現(xiàn)金流入和流出三個(gè)關(guān)鍵會計(jì)報(bào)表的三個(gè)標(biāo)題分別是：1)標(biāo)題，2)實(shí)體名稱和3)報(bào)表的名稱。43)Thefourbasicethicalstandardsexpectedofaccountingandfinanceprofessionals2)confidentiality[include:k?nfi.den?i'?l?ti]1)integrity有借方余額4)objectivity.會計(jì)和財(cái)務(wù)專業(yè)人士的四個(gè)基本道德標(biāo)準(zhǔn)包括：1)誠信2)3)勝任4)客觀。第2~5章練習(xí)accountingtransactions.原始憑證提供證據(jù)和是記錄會計(jì)交易的基礎(chǔ)2)Businesstransactionsaffectaccountingequationsresultfrombothexternalandinternaltransactions.商業(yè)交易影響外部和部交易會計(jì)等式的結(jié)果。3)UsingT-accounts,debitsarerecordedontheleftside,andcreditsarerecordedontherightside.使用T字賬，借方記錄在左側(cè)，貸方在右邊記錄。4)PleasespelloutthefullterminologyfortheaccountingabbreviationC.O.A.ChartofAcounts科目表5)PleasespelloutthefullterminologyfortheaccountingabbreviationG/L.generalledger總帳isknownasjournalizing.[d??:n?laizi]在普通日記賬中日常記錄借記和貸方的過程稱為記日記帳7)PleasespelloutthefullterminologyfortheaccountingabbreviationT/B.TrialBalance試算表8)Assetsandexpensesnormallyhavedebitbalances資產(chǎn)及費(fèi)用通常tobringaccountsuptodateforthefinancialstatements.在每個(gè)會計(jì)年度結(jié)束時(shí)，我們需要作出調(diào)整分錄，使為財(cái)務(wù)報(bào)表的日期10)PleasespelloutthefullterminologyfortheaccountingabbreviationPRPostingReference過賬依據(jù)onsonaccrualbasis.調(diào)整分錄通常用于記錄以權(quán)責(zé)發(fā)生制為基礎(chǔ)的公司部事務(wù)12)Theadjustedtrialbalanceisusedtopreparethefinancialstatements報(bào)表Insurance,PrepaidDepreciation請?zhí)峁﹥煞N預(yù)付費(fèi)用的典型例子。預(yù)付保險(xiǎn)費(fèi)，預(yù)付折舊。interest,Accruedtaxes請?zhí)峁╊A(yù)提費(fèi)用兩個(gè)典型的例子。應(yīng)計(jì)利息，預(yù)提稅17)Depreciationappliestophysicalassetsthatretaintheirsizeandshapebutlosetheireconomicusefulnessovertime.折舊適用于保留它們的大小和形狀，但隨著時(shí)間的推移失去其經(jīng)濟(jì)實(shí)用性的有形資產(chǎn)。incurred.權(quán)責(zé)發(fā)生制會計(jì)報(bào)告是獲得收入和開支時(shí)發(fā)生19)Accumulateddepreciation,salesreturnsandpurchasediscountsareexamplesofcontraaccounts.累計(jì)折舊，退貨及購買折扣是備抵賬戶的例子20)Unearnedrevenuesarerecordedonbalancesheetasliabilities.預(yù)收收入記錄在資產(chǎn)負(fù)債表作為負(fù)債。interest,constructioninprogress請?zhí)峁﹥蓚€(gè)典型的例子應(yīng)計(jì)收入。sales,rentalincome請?zhí)峁﹥蓚€(gè)預(yù)收收入的例子。機(jī)票銷售，租金收入25)PleasespelloutthefullterminologyfortheaccountingabbreviationC.I.P.constructioninprogress在建工程26)Liabilities,owner’scapital,andrevenuenormallyhavecreditbalances.負(fù)債，所有者的資本和收入通常有貸方余額。27/28/29)Pleaselist7examplesofsourcedocumentsforrecordingaccountingtransactions.請列出7個(gè)原始憑證記錄會計(jì)交易的例子。Bankstatements,salesinvoices,checks,purchaseorders,receipts,cashregistertapes,employeeearningsrecords銀行對賬單，銷售發(fā)票，支票，采購訂單，收據(jù)，收銀機(jī)紙帶，員工的收入紀(jì)錄30/31/32)Pleaselistthe7stepsinanaccountingcycle,eachstepin序：--analyzingtransactions分析交易--recordinggeneraljournals記錄普通日記賬--postingtogeneralledger過帳到總帳--preparingtrialbalance編制試算平衡--adjustedtrialbalance調(diào)整后試算表--financialstatements-財(cái)務(wù)報(bào)表33)Prepaidexpensesarerecordedonbalancesheetas_assets_.待攤費(fèi)用都記錄在資產(chǎn)負(fù)債表中作為資產(chǎn)34)A_merchandising_enterpriseistofirstpurchaseinventorythensellthemtogenerateaprofit.一個(gè)商品流通企業(yè)，是第一次購買庫存然后出售產(chǎn)生利潤。35)NetSales=GrossSales-SalesReturnsandAllowances凈銷售額=銷售總額-銷售退回及折讓36)A_retailer_sellsmerchandisedirectlytothepublic.零售商直接向公眾銷售商品37)PleasespelloutthefullterminologyforaccountingabbreviationC.O.G.S.Costofgoodssold銷貨成本38)Inthe_perpetual_inventorysystem,theinventoryaccountis39)_service_enterpriseschargeafeeorcommissionforservices____manufacturersthenre-sellthismerchandisetoretailers.一批發(fā)商從幾個(gè)不同的廠家購買商品然后再賣這個(gè)商品給零售商。戶。accountattheendof收入和支出在年底的收入?yún)R總被關(guān)閉entry;ii)acostorinventoryentry.在永續(xù)盤存制下，由各個(gè)銷售制成的兩個(gè)項(xiàng)目是：一)銷售記錄;二)成本或庫存條目44)Toensuretheaccuracyofperpetualrecords,mostbusinessestakea_physicalinventory_oftheirmerchandiseatleastonceayear.為確保永久記錄的準(zhǔn)確性，大多數(shù)企業(yè)至少每年一次對他們的商品實(shí)物庫存采取實(shí)地盤存。45)Ina_periodic_inventorysystem,noeffortismadetokeepbusiness.合理數(shù)量的庫存損耗是做生意的正常成本。47)CostofGoodAvailableforSalelessEndingInventory=CostofGoodsSold.良好的成本銷售減去期末盤存=商品銷售成本。e.g.2/10,n/30,arestatedintheinvoice.當(dāng)批發(fā)商上出售自己的產(chǎn)品時(shí)，信用條件均以發(fā)票表示lableforSale50)PleasespelloutthefullterminologyfortheaccountingabbreviationG.P.GrossProfit請列明的會計(jì)術(shù)語縮寫GP全名。毛利ethediscountperiod.購買折扣采取在付款折扣期提出記錄。52)Transportationcostspaidbythebuyerarerecordedasapartofthecostof_asset_beingacquired由.買方支付的交通運(yùn)輸費(fèi)用作為被收購資產(chǎn)成本的一部分記錄。53)GrossSaleslesssalesreturns=NetSales總.銷售額減去銷售退貨=銷貨凈額54)Transportationcostsincurredbythesellersaredebitedto_delivery_Expense,anoperatingexpense.交通運(yùn)輸費(fèi)用發(fā)生由由賣方計(jì)借方運(yùn)貨費(fèi)用和營業(yè)費(fèi)用6)Whicharethe5mostcommonlyusedSpecialJournals?Sales,payroll,Purchase,cashreceipts,cashdisbursements最常用的57)Pleasespelloutthefullterminologyfortheaccountingabbreviation58)Specialjournalssavemuchtimeinrecording_repetitive_transactions.特種日記賬在記錄重復(fù)交易上能節(jié)省更多時(shí)間59)Atmonthend,59)Atmonthend,wemustfoot__specialjournalsbeforepostingtothegeneralledger.在月底，在過賬到總賬后，我們必須oftenusedtoprovidedetailsonindividualbalancesofgeneralledgeraccounts.明細(xì)分類賬通常用于提供有關(guān)總賬賬戶余額的個(gè)別細(xì)節(jié)。toaseller’sAccountsPayable.借項(xiàng)備忘錄是由買方向賣方應(yīng)付賬款發(fā)出的信貸文件credittoabuyer’sAccountsReceivable貸項(xiàng)備忘錄是由賣方向買方應(yīng)收賬款發(fā)出信貸的文件ofthreemonthsorless.現(xiàn)金等價(jià)物包括三個(gè)月以到期的高度流動(dòng)性投資preventcash_theft_andfraud.現(xiàn)金管理功能，包括精確的現(xiàn)金，以防止現(xiàn)金盜竊和欺詐行為。65)Ininternationalaccounting,cashusuallycomprisesof:1)_petty_cash/CashonHand;2)BankAccountDeposits;and3)CashEquivalents._在國際會計(jì)中，現(xiàn)金通常包括：1)小額現(xiàn)金/手頭現(xiàn)金;2)銀行存款;3)現(xiàn)金等價(jià)物。66)_Liquidity_referstohowreadilyanassetcanbeconvertedinto產(chǎn)轉(zhuǎn)換成通用貨幣用來購買商品和服務(wù)的難易程度。Intern