会计英语全
1.Accounting (An information system that measures, processes, and communicates economic information)
2.Asset (An economic resources of a business)
equation (Assessment= Liabilities+Owners’Equity)
4.Allowance for uncollectible accounts (estimated had debts as represented on the Balance sheet)
5.Average-cost method (the inventory method that
6.Accelerated method (the practice of charging the highest depreciation in the first year, and decreasing depreciation each year thereafter)
7.Amortization (the allocation of An intangible asset’s cost to the periods benefited by the asset) 8.Authorized stock (the maximum amount of stock that a Corporation may issue)
9.Appropriated retained earnings (certain amount of retained earnings that are unavailable for dividends),
10.Bank reconciliation controls (An accounting for the difference between book Balance and bank Balance at a particular date)
11.Balance sheet (The statement that shows the
a certain date)
12.Certified Public accounting(CPA) (An expert accountant licensed by the state)
13.Corporation (A business owned by Stockholders
14.Cost of goods available for sale (beginning
15.Credito r (allowing customers to pay for merchandise over a period of time)
https://www.wendangku.net/doc/4c8927386.html,plex capital structure (the make up of a
have been issued)
https://www.wendangku.net/doc/4c8927386.html,mon stock (the stock that represents the basic Ownership for a Corporation)
18.Cost of goods sold (what a merchandising company paid for the goods that it sold during the period)
19.Divident (A kind of distribution of profits to
a Corporation’s Stockholders)
20.Depreciation (the allocation of the cost of a
periods benefited by the asset) 21.Depletion (the allocation of a natural resource’s cost to the periods over which the resource is extracted and sold)
22.Money measure (The standard that all business transactions be measured in terms of dollars) 23.Management accountin g (The branch of accounting concerned with providing external users with financial information needed to make decisions)
24.Merchandise inventory (goods held for sale in the regular coure of business)
25.Franchise(the exclusive right to sell a product within a certain territory)
26.Financial accounting (The branch of accounting concerned with providing external users, with financial information needed to make decisions) 27.Separate entity (The accounting concept that treats a business as distinct from its owners, creditors and customers)
28.Stock Divident (a proportional distribution of stock to Corporation’s Stockholders)
29.Public accounting (The branch of accounting that deals with auditing, taxes, and management advisory services)
30.Prior period adjustment (An entry made in the current period that relates to An earlier period) 31.Patent (the exclusive right to sell a particular product or use a specific process for 17 years)
32.Outstanding stock (stock that is presently
33.Operating expenses (all expenses except for cost of goods sold)
34.Outstanding check (a check that has been issued,
bank payment) 35.Obsolescence (one reason for an asset’s limited useful lift)
36.Ownership’s Equity (The Balance sheet section that represens the Owner’s economic interest in a company)
37.Long –term nonmonetary assets(long-term assets or fixed assets) (assets to be used in the business for more than one year)
38.Liability (A debt of a business)
40.LIFO (the inventory method that better matches current costs against current revenues)
41.income statement (the statement that shows a company’s profit or l oss over a certain period of Time)
42.internal accounting controls (the part of internal control contains control that refers to the accounting records)
43.installment accounts receivable (receivables
44.internal control (a system designed to safeguard assets ,promote operational efficiency ,encourage) 45.internal administrative controls (that part of
internal control that refers to the management of
operations)
46.issued Stock (stock that has been sold to
Stockholders, and may or may not have been bought
back by the Corporation)
47.Retained earnings (The profits that a
Corporation has earned since its inception, minus
any losses, dividends declared, or transfers to
contributed capital)
48.Residual value (salvage or disposal value)(the
estimated calue of An Asset at the disposal date)
49.Natural resources (assets in the form of
be extracted and sold)
50.Notice (a statement indicating that a
)
51.Withdrawals (Assets taken form the business by
the Owner for personal use)
52.Uncollectible accounts expenses (estimated
53.Treasury stock (issued stock that has been
reacquired by the Corporation)
54.Notice of protest (A statement indicatding
that a discounted note has been dishonored
55.Capital Structure (A company’s equity and
debt financing)
56.Bond indenture (The contract between the
bondholder and the issuing corporation)
57.Secured bonds (Bonds that are backed by certain
assets)
58.Bond discount (The diffrernce between par and
a lower amount paid for bonds)
判断
1.Internal reporting(i.e,management
accounting)must follow GAAP in all respects.
2.The existence of Accounts Receivable on the
balance sheet indicates that the company has one or
more creditors.
3.Assets are classified and presented in increasing
order of liquidity.
4.Financial statements are the end products of the
accounting process.
5.The presentation of the owner’s equity section
is same for three types of business organization.
6.Withdrawals by the owner of a single
proprietorship reduce both the as sets and the
liabilities.
7.Failure to include a warehouse’s merchandise in
ending inventory results in an overstated net
income.
8.The statement of owners’equity reports all
changes in the owners’equity on a specific date
9.Working capital equals quick assets less quick
liabilities.
10.A good system of internal control will guarantee
that the accounting records are accurated.
11.When a petty cash fund is established,Cash is
debited,and Petty Cash is credited.
12.Cash Short or Over is a contra account to Cash
in the balanced sheet.
13.After a bank reconciliation has been
completed,the company must make journal entries to
adjust for all outstanding checks.
14.A bank reconciliation for the month of September
will begin with “balance per book”and “balance
per b ank statement”at September 1.
15.The percentage of credit sales method violates
the matching principle
16.Under the accounts receivable aging method, the
balance in Allowance for Uncollectible Accounts is
ignored in making the adjusting entry.
17.Under the gross profit method, cost of goods sold
is estimated by multlying the net sales by gross
profit percentage.
18.Under rising prices,the average cost method will
result in a lower net income than LIFO will.
19.Of the four inventory methods,LIFO will result
in the lowest income during periods of falling
prices.
20.A copyright is a name or symbol that may be used
only by its owner.
21.A betterment is an example of a revenue
expenditure.
22.Recording an extraordinary repair will leave the
carrying value of the asset unchanged.
23.Accelerated depreciation will result in less net
income than will straight-line depreciation in the
asset’s last year of depreciation.
24.Bond interest expense can be paid only when
declared by the board of directors.
25.The worth of a share of stock can be measured by
its parvalue.
26.Preferred stock if considered the residual
equity of a corporation.
27.When treasury stock is issued at more than its
cost,Gain on Sale of Treasury Stock should be
recorded by the corporation.
28.Appropriated Retained Earnings represents cash
set aside for a special purpose.
29.Extraordinary items should appear on the
statement of retained earnings.
30.After a stock dividend is distributed,each
stockholder owns a greater percentage of the
corporation.
https://www.wendangku.net/doc/4c8927386.html,mon stock equivalents are never included in
the eaming per share calculation.
简答
第一章
1.What are the major functions of accounting?
The major functions of accounting are to accumulate
and report financial information that shows an
organization’s financial posi-tion and the
results of its operation and to provide management
with the data needed for decision making and for
efficient opera-tion of the business.
2.Distinguish the major differences between
financial in the financial accounting and
managerial accounting?
Financial accounting:
1.focuses on providing data for external
decisions ba the es-ternal users.
2.places more emphasis on the history.
3.is governed by the genrally accepted
accounting prince-ples.
In contrast to financial accounting, managerial
accounting:
1.focuses on providing data for internal uses by
the manage=ment.
2.places emphasis on the history and the future.
3.is not governed by the generally accepted
accounting prince-ples.
第二章
3.what is the purpose of a balance sheet?
The purpose of a balance sheet is to portray the
finan-cial position of the organization at a
particular point of time.
4.define “assets”.
Assets are the economic resources that are
controlled by an or-ganization as a result of past
transactions, have probable eco-nomic benefits,
and can usefully be expressed in monetary terms.
5.define “current assets”and “long-term
assets”.
Current assets are cash and assets that will be
converted into cash or used up during the normal
operating cycle of the busi-ness or one year,
whichever is longer. Long-term assets used in
operating the business and may in-clude fixed
assets (or plant and equipment) and intangible
as-sats.
6.list at least six examples of current assets and
three examples of long-term assets.
Current assets:
1.cash
2.notes receivable
3.marketable
securities 4.prepaid insurance 5.supplies on
hand 6.prepaid rent
Long-term assets:
https://www.wendangku.net/doc/4c8927386.html,nd
2.buildings
3.patents
第三章
7.Define”current liabilities”and”long-term
liabilities”.
Current liabilities are those obligations that
require to pay within the normal operating cycle or
one year,whichever is longer,by (1)the use of
existing current assrts or(2)the creation of the
other current liabilities.long-term libilities are
those amounts of debts not due for a relative long
time,typically more than one years.
8.Define “owners equity”
Owner’s equity is define as the difference between
the assets and the liabilities and is often referred
to as a residual claim-a clain to the asstes
remaining after the debt to creditors has been
discharged.
9.State the effect on a corporation’s balance
sheet of:(a)the declaration of a dividend.(b)the
payment of a dividend.
(a)the declaration of a dividend reduces the
retained earnings portion of the owner’s equity
and creates a liability called dividends payable on
a corporation’s balance sheet.(b)the payment of a
dividend eliminates the liability and reduces
assets(usually cash)
第四章
10.What is the purpose of an income statement?
Incame statement is prepared to present the
operating results of an organization for a
particular period.
11，Name the major categories of the income
statement for a merchandising company.
The major categories of the income statement for a
merchandising company are revenue,cost of goods
sold and operating expenses.
12.Identify the following as selling or
administrative expense items.(a)sales
salaries.(b)office salaries.(c)depreciation for
delivery equipment.(d) depreciation f or office
equipment.(e)advertising expense.(f)utilities
expense.
Selling expenses:(a )sales salaries
(c)depreciation for delivery
equipment.and(e)advertising expense.
Administrative expenses:(b)office salaries. (d)
depreciation for office equipment. (f)ut ilities
expense.
13.Explain the complementary relationship between
the balance sheet and the income statement.
Operating results summarized by the income
statement will be reflected in the owner’s equity
on the balance sheet at the end of that period.
第五章
https://www.wendangku.net/doc/4c8927386.html, the five major categories of ledger
accounts.
Assets, liabilities, owner’s equity, revenues and
expenses are the major categories of ledger
accounts.
15.Describe the rules of debit and credit applied
to each of the five cat—egories of accounts.
The rules of debit and credit applied to each of the
five catego - ries of accounts are.
(1)The terms debit and credit are used to describe
the left-hand side and right-hand side of any ”
two-column” account.
(2)Increases in asset and expense accounts are
debit entries, while increases in
liability,owner’s equity and revenue ac-counts
are credit entries.
(3)Decreases are logically recorded on the side
opposite increa-ses.
(4)The normal balance of any account appears on the
side for recording increases.
16.Indicate the normal balance (whether debit or
credit) of each ac-count listed below.
(a)Cash in bank
(b)Allowance for Uncollectible Accounts
(c)Depreciation Expense
(d)Accumulated Depreciation
(e)Interest Income
(f)Patents
(g)Accrued Interest payable
(h)Interest Expense
(a)debit (b)credit (c) debit (d) credi (e) credi
(f) debit (g) credi (h) debit
17.What is a control account? What is a subsidiary
ledger?
A control account is a general ledger account with
a balance that is always equal to the sum of the
balances in a related subsidiary
ledger .Asubsidiary ledger is a group of
subaccounts that pro-vides more detail information
than the general ledger control accout.
18.Describe the chart of accounts.
The chart of accounts is a listing of the titles and
numbers of all accounts; these accounts can be found
in the general ledger. The account titles should be
grouped by and in order of assets, liabolities,
owner’s equity, revenues and expenses.
第六章
1.What is the nature of a journal?
A journal is the relatively simple record
inwhichbusiness
Trans-actions can be recorded chronologically.
https://www.wendangku.net/doc/4c8927386.html, the special journals usually provided by
most trading companies in addition to a general
journal?
Most trading companies use at least the following
special jour-nals:sales journal,cash receipts
journal.purchases journal(in-voice register)and
cash disbursements j ournal in addition to a general
journal .
3.What are the benefits of using special journals
as compared with using only a general journal? The
benefits of using special journals as compared with
using only a general journal are that their use
permits a division of la-bor and saving the time in
posting from the journals to the ledg-er.
6.Gordon suppliers uses the four special journals
illustrated in the text and a general .in which
journals would each of the followingkindsof
transactions be recorded?
(a)Owner’scash investment in the business. Cash
Receipts Journal
(b)Sale of merchandise for cash. Cash Receipts
Journal
(c)Sale of merchandise on account. Sales Journal
(d)Return of merchandise sold on account. General
Journal
(e)Withdrawal of cash by owner. Cash
Disbursements Journal
(f)Withdrawal of merchandise by owner for
personal use . General Journal
(g)Collections from customers on account. Cash
Receipts Journal
(h)Purchase of merchandise for cash. Cash
Disburfsements Journal
(i)Purchase of merchandise on account. Invoice
Register
(j)Return of merchandise purchased on account.
General Journal
(k)Purchase of office supplies on account.
General Journal
(l)Purchase of equipment for cash and a note
payable. Cash Disbursements Journal
第七章
1.What is meant bu “cash discounts”? Explain the
terms:2/10,1/20,n/30.
”Cash discount”is referred to as the reduction of the invoice price.The terms mean that the full sales price(less any returns)is due in 30 days from the date of sale;2% cash discount will be granted if the payment is made within 10 days; if the payment is made beyond 10 days but within 20 days,the buyer may deduct 1% from the invoice price.
2.Who (buyer or seller) would bear the freight cost and who would remit to the freight company under each of the fliiowing selling terms?
(a)F.O.B shipping point , freight collect.
(b)F.O.Bdestination ,freight prepaid
(c) )F.O.B shipping point, freight prepaid
(d) )F.O.B destination ,freight collect
(a) The buyer would bear the freight cost and the buyer would remit it to the freightcompany.
(b) The seller would bear the freight cost and the seller would remit it to the freight company.
(c) The buyer would bear the freight cost and the seller would remit it to the freight company.
(d)The seller would bear he freight cost and the buyer would remit to the freight company.
3. Describe the nature of the Sales Returns and Allowances account and the Purchases Returns and Allowances account.
The Sales Returns and Allowances account is a contra account to sales account.The Purchases Returns and Allowances account is a contra account to Purchases account.
4. State the purpose of and the key information appearing on each of the following forms:
(a) purchase requisition(b)purchase order(c)sales invoice(d)receiving report
(e)credit memorandum
(a) Purchase requisition is a request for a purchase.
(b)The purchase order indicates the quantity,description,and price of merchandise ordered.It may also indicate expected terms of payment and arrangements for teansportation,including payment of freight costs.
(c) Sales imvoice defimes the terms of the transaction.
(d)A receiving report is made out by the purchaser’s receiving department detailing the quantities received after counting a nd inspecting the items in the shipment.
(e) Credit memorandum is made out to diminish the Accounts Receivable outstanding
5.How would you prove that a special journal”balances”?
We can add up all the debit amounts and the credit amounts in a special journal,If the two amounts are equal, the special journal balances.
第八章
1、Why is the adjusting step of the accounting cycle necessary?
答：Many of business transactions affect the net income of more than one period, therefore ,in order to achieve proper matching of costs and expenses with the relative revenue earnde to determine a meaningful net income figure for each accounting period, it is often necessary to adjust some account balances at the end of each a accounting period 2、What four different types of adjust ments are frequently needed at the end of an accounting period?
答：The four types of adjustments are:
(1)Apportioning recorded costs to periods benefited
(2)Apportioning recorded revenue to period in which it is earned
(3)Accruing unrecorded expense
(4)Accruing unrecorded revenue
3.Give examples for each of the four types of adjustments?
(1)Apportioning recorded costs:5% of the cost($20000) of patent rights is taken as amortization for each year over its legal life
Dr.amortization Expense 1000
Cr.Patents 1000
(2)Apportioning recorded revenue:Ser vice amounting to $500 were rendered during the current year for customers who had paid in advance
Dr.Precollected Revenue 500
Cr. Sales Revenue 500
(3)Accruing unrecorded expense :Accrue rent expense amounting to $100 incurred bur unpaid for this month
Dr.Rent Expense
Cr,Rent Payable
(4)Accruing unrecorded revenue :Accrue interest revenue amounting to $50 earned but uncollected for this month
Dr.Interest receivable 50
Cr.interest Revenue 50
4. Describe the adjusting procedure for merchandise inventory records under a periodic inventory system?
答：The adjusting procedure for merchandise inventory records under a periodic inventory system is (1) to transfer beginning inventory to Income
Summary account (2) to record ending inventory
5. How do the accrual basis and the cash basis of
accounting differ?
答：Under accrual basis:revenue are recognized when
earned expenses are recognized when goods and
services are used Under cash basis:revenue is
recognized when cash is collected ;expenses is
recognized when cash is paid for the goods or
services
第十章
1.which groups of accounts are closed at the end
of the accounting year?
答:Temporary accounts such as revenues and expenses
accounts are closed at the end of the accounting
period.
2.why and how is the Income Summary account used
in the closing procedure?
答:Income Summary account is used to close
temporary accounts finally to the retained earning
or capital accounts at the end of each accounting
period so that temporary accounts are ready for the
accumulation of financial information for the next
accounting period. The debit balances of temporary
accounts will be transferred to the Income Summary
account as debit and vice versa. The net credit
balance of Income Summary account will be closed to
the credit side of Retained Earnings account and the
net debit balance of Income Summary account will be
closed to the debit side of Retained Earnings
account.
3.which of the following accounts should not appear
in the postclosing trial balance:
a.Sales
b.Unearned Revenue
c.Prepaid Insurance
Expense d.Retained Earnings
e.Accumulated Depreciation
f.Depreciation Expense
g.Accrued Wages Payable h.Supplies Expense
bi.Supplies on hand
答(a)Sales (g)Depreciation (i)Supplies
Expense
第十一章
1.What would be the features included in an
adequate system of internal control over cash?
An adequate system of internal control over cash
would include the following features:
(1)Cash is handled separately from the recording
of cash transactions
(2)The work and responsibilities of cash handing
and recording are divided in such a way that
errors are readily disclosed and the
possibility of irregularities is reduced
(3)All cash receipts are deposited intact in the
bank each day
(4)All major disbursemengts are made by check and
an imprest(fixed amount) fund is used for
petty cash dibursemengts.
2.Are ious an d uncollected customers’ check
included in cash? If not,how do we classify them?
No,they are not included in cash.IOUs and
uncollected customers’ checks are normally
classified as receivables.
3. What is meant by an“imprest petty cash fund”?
how is such a fund established and replenished?
An “imprest pettycash fund”is referred to as a
cash fund for small expenditures established on an
imprest basis.The fund is established by writing a
check against the general bank account.When the
fund must be replenished, a check is drawn to petty
cash in an amount that will bring the cash value of
the fund back to the original amount
4. Define internal https://www.wendangku.net/doc/4c8927386.html, several specific
features of a good system of internal control?
Internal control can be defined as the plan of
organization and all of the coordinate methods and
measures adopted within a business to safeguard its
assets,check accuracy and reliability of its
accounting data,promote operational efficiency and
encourage adherence to prescribed managerial
policies.
The specific features of a good system of internal
conrol include(1)competent
personnel,(2)assignment of
responsibility,(3)division of work,(4)rotation of
personnel,(5)internal
auditing(6)physical(7)separation of
accountability from custodianship(8)adequ ate
records and equipment
第十二章
1.What is the purpose of a bank reconciliation?
The purpose of a bank reconciliation is to reconcile
the bank statement balance and the book balance of
bank deposits to an adjusted banlance ,which will
appear on the banlance sheet.
2.Inpreparing a bank reconciliation,what
procedures should you follow to determine(a)
deposits not recorded in the bank statement and
(b)outstanding checks?
Deposits not recorded in the bank statement are
determined by comparing the book record with the
bank statement. Outstanding checks are determined
by comparing the book record with the list of checks
accompanied the bank statement.
3.Indicate whether the following items in a bank
reconciliation should be(1) added to the bank
statement balance,(2)deducted from the bank
statement balance,(3)added to the ledger account
balance,(4)deducted from the ledger account
balance:
(a) Bank service charge.
(b)NSF check.
(c) Deposit in transit.
(d)Outstanding check.
(e) Bank error charging company’s account with
check of another company.
(f)Difference of $360 in amount of check written for
$378 but recorded in check register(支票登记簿) for
$738.
(1):(c)(e), (2):(d) (3):(f) (4):(a)(b)
4.Which of the items listed in Question 3 require
an adjusting entry on the company’s books?
(a),(b)and(f)
5.Which amount would appear on the balance sheet?
(a) balance per bank statement,
(b)bala nce per company’s books,
(c) an adjusted balance after reconciliation.
Can adjusted balance after reconciliation.
6.The bank reconciliation made byWoodruff,Inc.on
August 31,20*0 showed a deposit in transit of
$480……
(a) Woodruff,I nc
Bank Reconciliation
Septimber 30,20*0
Balance per bank statement $9014
Balance per books $8589
Add: Deposit not yet credit
Add:Error correction in check
By bank 330
#61 for delivery expense 60
Less:Outstanding checks
Less:Items charged by bank not
(list) $225
yet entered on books:
90
NSF checks $150
362
Service charges 10 160
$178
$855
Adjusted balance $8489
Adjusted balance $8489
(2)
1) Dr. Cash in bank 60
Cr. Delivery Expense 60
2)Dr.Accounts Receivable 150
Cr. Cash in Bank 150
To reclassify NSF check $150 as an accounts
receivable.
3) Dr. Miscellaneous Expense 10
Cr.Cash in Bank 10
To record bank service charge for the
month.
第十三章
1.What is a voucher?
A voucher is a written authorization form init iated
for every disbursement a firm makes.
2.what is awr the purpose of a voucher system?
The purpose of a voucher system is to control
expenures.
3.What of the special journals learned earlier is
replaced by the voucher register or the check
register?
The purchases journal is replaced by the voucher
register .The cash disbursements journal is
replaced by the check register..
4.When a voucher is approved for the purchase of
merchandise,what documents should support the
approval?
When a voucher is approved for the purchase of
merchandise,the original copies of the purchase
order,invoice and receiving repor should support
the approval.
5.Describe the most formal method of processing
purchases returns and allowances under avoucher
system.
The most formal method of processing purchase
returns and allovances under a voucher system is to
cancel the original voucher and issue a new one for
the lower amout.
第十四章
1.How do the ‘direct write-off’
and ’allowance’methods of handling credit
losses differ with respect to the timing of expense
recognition?
Under the direct write-off method, credit losses
are recognized as bad debts in the period when they
are discovered to be uncollectible. However, un der
the allowance method, credit losses should be
estimated by making an adjusting entry at the end
of each accounting period in which sales revenues
are earned.
(5)When a firm provides for credit losses under the
allowance method, why is the allowance for
uncollectible accounts credited rather than
accounts receivable?
Because the credit losses are an estimated amount
which represents he potential losses rather than
the actual ones .
3. Describe the two most commonly used methods of
estimating the provision for uncollectible
accounts expense when the allowance method is
employed.
The two most commonly used methods are the
percentage-of-sales method and the
percentage-of-receivable method. The bad debts
expense recognized is based on the
percentage-of-sales method. Under the second
method. The bad debts expense recognized is based
on the certain percentage of accounts receivable at
the close of the period. The adjustment for
uncollectibles would be the amount needed to creat
this desired credit balance in the allowance
account.
4. Under the allowance method, when a specific
account is determined as uncollectible, it would
be written off through the allowance account. Doe s
this entry have effect on net income or on total
assets? Explain.
This entry has no effect on net income or on total
assets because the bad debts expense was already
reflected, by means of the adjusting entry ,in the
period when the revenue was recorded, and the net
realizable amount of accounts receivable remains
unchanged when the Allowance for Uncollectible
Accounts Receivable related to the specific
customers are written off simultaneously.
5. What do the terms”trade receivables”and
“trade payables” usually refer to?
The terms ”trade receivables”and “trade
payables”usually refer to receivables and
payables arising in regular course of the
company’s transactions with customers and
suppliers. Payments of these accounts normally are
to be made within 30 to 60 day
第九章
1.What are the advantages of preparing a
worksheet?
1.to facilitate the preparation of the formal
financial state-ments.2.to minimize the
possibility of errors.
2.When would adjusting entries be entered only on
a worksheet and not in the ledger accounts ?why ?
adjusting entries usually are made on the worksheet
when inter-im(monthly or quarterly) financial
statements are to be pre-pared because it will
save posting time.
3.Identify each of the eight amount columns of the
worksheet and in-dicate in which columns the
adjusted balances of the following accounts would
appear :(a)prepaid insurance (b)allowance for
Uncollectible accounts (c)accumulated
depreciation(d)accrued wages payable (e)rent
receivable(f)depreciation expense(g)service
revenue (h)unearned service revenue (i)capital
stock(j)retained earnings
A worksheet usually has four sets of columns which
include the trial balance columns,adjustments
columns statement
columns and balance sheet colurmns,Each set of
columns has a debit and credit column;(a)Prepaid
Insurance :debit column of the adjustments columns
and balance sheet columns ;(b)Allowance for
Uncollectible Accounts ;credit column
of the adjustments columns and balance sheet
columns;(c)Accumulated Depreciation:credit column
of the adjustments
columns and balance sheet columns;(d)Accrued Wages
Payable :credit column of the adjustments columns
and balance sheet columns;(e)Rent Receivable:debit
column of the adjustments columns and balance sheet
columns;(f)Depreciation
Expense:debie column of the adjustments col-umns
and income statement columns;(g)Sercive
Revenue:credit column of the adjustmens columns and
income statement columns;(h)Unearned Service
Revenue:credit column of the adjustments columns
and balance sheet columns.(i)Capital stock:credit
column of the trial balance column and balance sheet
columns;(j)Retained Earnings:credit column of the
trial balance col-umns and balance sheet columns.
1. sold merchandise to K Olson $5000 invoice
101cash on delivery
FOB destination freight collect received a check
from Olson for $
4800the net amount after deduction of the freight
charges $200 the
Which would be paid by Olson to carrier for us
Dr .Cash 4800, transportation Out 200 Cr.Sales
5000
(in Cash Receipts Journal)
2. Sold merchandise to J. Allen $20000 invoice
102terms 1/10 n/30
FOB destination freight prepaid
Dr. Accounts Receivable-J.Allen 20000 Cr .Sales
20000
(in Sales Journal )
3.paid freight bill on shipment to J,Allen $1000 check 101
Dr, Transportation Out 1000 Cr. Cash 1000
(in cash Disbursements Journal)
4, Upon notification from J, Allen issued a credit memo for $200 as
an adjustment of the prices originally charged for merchandise sold
on Jan 2(invoice 102) Dr, Sales Returns and Allowances 2000
Cr., Accounts Receivable – J. Allen
11. Received a check from J. Allen for $17820 the amount due on our
Invoice 102 (dated Jan 2) Dr. cash 17820 , Sale Discounts 180
Cr, Accounts Receivable –J, Allen 18000 (in cash Receipts Journal)
12, Purchased merchandise from Y Company $4000 its invoice J-061
terms 2/10 1/20 n/30 FOB shipping point freight collect
Dr. Purchases 40000 Cr, Accounts Payable-Y Company 40000
14,Paid freight bill on shipment from Y company $2000 check 108
Dr Transportation In 2000 Cr ,Cash 2000 (in cash disbursements journal)
16, Returned $4000 merchandise to Y Company for credit its credit memo
received. Dr. Accounts Payable –Y Company 4000 Cr, Purchases Returns and Allowances 4000 (in General Journal)
21. Mailed a check （#116）to Y Company for $35280,the amount due on its invoice #J-061（dated Jan.12）. Dr.Accounts Payable-Y Compay36000 Cr.Purchases Discounts720 Cash35280 22.Purchased merchandise from Able Inc.$15000,its invoice#1142,terms:cash on delivery,F.O.B.shipping point,freight prepaid.Mailed a check(#117)for$15500,the invoice amount plus the freight charges$500 which would be paid by Able Inc.for us.
Dr.Purchases Cr.Cash15500
28.Purchased supplies from Lim Supply Company $1000;terms:1/10，n/30.
Dr.Supplies on Hand1000
Cr.Accounts Payable
—Lim Supply Co.1000
(in Invoice Register) 30.Received the rent bill for the month $8000 payable to Z Realty Agency.
Dr.Rent Expense8000
Cr.Accounts Payable
—Z Realty Agency 8000
(in General Journal
会计英语的常用术语
会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者
(精)会计英语大全
第一讲会计英语的常用术语 1.account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）； 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 – current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 – non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 – current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’ equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者 – paid in capital （contributed capital）实收资本 – shares /capital stock （u.s.）股票 retained earnings 留存收益
常用会计英语词汇
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算B (44)bad debts 坏帐 B (45)bad debts ratio 坏帐比率 B (46)bank charges 银行手续费 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (50)bankruptcy 破产 B (51)basis of apportionment 分摊基础 B (52)batch 批量 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请
会计专业英语重点词汇大全
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 A(1)account账户,报表 A(2)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept经营责任概念 A(5)accountancy会计职业 A(6)accountant会计师 A(7)accounting会计 A(8)agencycost代理成本 A(9)accountingbases会计基础 A(10)accountingmanual会计手册 A(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 A(14)accountingreferencedate会计参照日 A(15)accountingreferenceperiod会计参照期间 A(16)accrualconcept应计概念 A(17)accrualexpenses应计费用 A(18)acidtestratio速动比率(酸性测试比率) A(19)acquisition收购 A(20)acquisitionaccounting收购会计 A(21)adjustingevents调整事项 A(22)administrativeexpenses行政管理费 A(23)amortization摊销 A(24)analyticalreview分析性复核 A(25)annualequivalentcost年度等量成本法 A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost检验成本 A(28)appropriationaccount盈余分配账户 A(29)articlesofassociation公司章程细则 A(30)assets资产 A(31)assetscover资产担保 A(32)assetvaluepershare每股资产价值 A(33)associatedcompany联营公司 A(34)attainablestandard可达标准 A(35)attributableprofit可归属利润 A(36)audit审计 A(37)auditreport审计报告 A(38)auditingstandards审计准则 A(39)authorizedsharecapital额定股本 A(40)availablehours可用小时 A(41)avoidablecosts可避免成本 B(42)back-to-backloan易币贷款
常用会计分录和会计词汇中英文对照表
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存 款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额）贷：应付票据 银行承兑汇票手续费： 借：财务费用
2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款
2、收到剩余货款： 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资）
会计英语常用词汇
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
会计英语词汇大汇总
会计英语词汇大汇总，要背熟哦！2018-01-06会计说 会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin.
财务英文专业词汇
财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易
财务英语专业术语
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
(完整版)会计专业英语词汇大全
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
常用会计类英语词汇汇总
常用会计类英语词汇汇总基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
会计与财务专业英语词汇
SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income statement/profit and loss account 利润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owner’s equity/capital 所有者权益Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计Managerial accounting 管理会计 Tax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American institute of certified public accountants (AICPA)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项Unearned revenue 预收收入 Withdrawal 提存 Temporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录General journal 普通日记账 Posting过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表Closing 结账 Post-closing trial balance 结账后的试算表 Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总
常用会计英语词汇
常用会计英语词汇基本词汇 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (8)agency cost 代理成本 A (10)accounting manual 会计手册 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (39)authorized share capital 额定股本 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款 B (43)backflush accounting 倒退成本计算 B (47)bank overdraft 银行透支 B (48)bank reconciliation 银行存款调节表 B (49)bank statement 银行对账单 B (51)basis of apportionment 分摊基础 B (53)batch costing 分批成本计算 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (61)bin card 存货记录卡 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册