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会计英语

A bbreviation 简写,缩写

Accrue 应计

Account number 账户代码

Account payable 应付账款

Account receivable 应收账款

Accrued charge 应计费用

Account title 账户名

Accounting equation 会计等式Accumulation 累计额

Accrual entry 应计分录

Accrual-basis accounting 权责发生制Accrued expense 应计费用,预提费用Accrued revenues 应计收入Accumulated depreciation 累计折旧Adjusting entry 调整分录

Amortization 摊销

Auditing 审计Auditor 审计员Autonomous 自治的,自主的

B alance 余额

Bank deposit slip 银行余款单

Beginning inventory 期初存货Bookkeeping 簿记

Book value 账面价值

Branch outlet 分支机构

Budgeting 预算编制

C ash flow 现金流量Cash sale 现销

Cash disbursement journal 现金支出日记账Cash receipts journal 现金收入日记账Cash register收银机

Cash basis收付实现制

Capital 资本

Catch-all 包罗一切

Capital asset 资本资产

Cheque stub 支票存根

Chronological record 序时账簿Classification 分类

Closing the account 账户结账

Closing entry 结账分录

Co-owner 共同合伙人

Convertible debenture 可转换债券

Contra asset account 资产备抵账户Cost of goods sold 销售成本Compensation 报酬,赔偿

Control account 控制账户,统驭账户Credit side 贷方Creditor 债权人Currency 现金

D ecision-making 决策

Debit side 借方Debtor 债务人Depreciation 折旧

Debt radio 负债比率

Deferred income tax 递延所得税Deficiency缺陷,不足

Denote 代表,意味着

Designation 指示,指定

Divided 股利,红利

Difference 差额

Disbursement 支付

Discount 折现;贴现;贴现息;折扣Double-entry bookkeeping 复式账户Drawing 提款Due dates 到期日

E conomic entity 经济实体Entry 分录

Ending capital balance 期末资本余额Ending balance 期末余额

Ending inventory 期末存货Enhancement 增加Excess 过量,超过Expulsion 驱除,开除Ethics 伦理,道德External users 外部试用者

Evaluation 评估

F ace value 面值Financing 融资

Fixed asset 固定资产Fiscal year 会计年度FOB 离岸价Franchise 特许权

Freight charge 运费Freight in 购货运费

G eneral expenses 行政费用、管理费用

General journal 普通日记账

General Ledger 总分日记账

Goodwill 商誉

I ncome tax preparation 所得税申报

Income statement 收益表

Income summary 收益汇总

Inventory turnover存货周转率

Internal decision-makers 内部决策者Interim 临时性

Installment 分期付款

Intangible asset 无形资产Interim statement 临时报表Interest payable 应付利息Invoice 发票

Invoice date 开票日

Invoice register 发票登记簿

J ournal 日记账,分录帐

Journal entry 日记账分录

Journalize 编制分录

L evy 征税Ledger 分类账Liability 负债

Liquidation 清算Liquidity流动性Listing 登记,编表,列入清单

M andatory 强制性的

Manual accounting 手工记账

Managerial accounting 管理会计Matching principal 配比原则

Minus 扣除,减去

Multinational corporation 跨国公司Multiple-step income statement 多步式收益表

N atural philosophy 自然哲学

Net earning 净收益

Net purchase 购货净额

Net loss净亏损,净损失

Net sales revenue 购货净收入

Note receivable 应收票据

Nonrecurring 非经常性

Norm 正常性

Nominal account 虚账户

Nonprofit organization 非营利性组织

O verstate 虚计,多计

P ayroll 发放的工资额

Partnership 合伙制Penalty 处罚,惩罚posting reference column 过账备查账

Pool 集中(智慧等)

Promissory note期票,本票Preferred share优先股

Prepaid rent 预付租金

Prepaid insurance 预付保险金

Prompt 快速的

Profit-Oriented 以营利为目的

Purchase discount 进货折旧

Purchase of inventory 购货存货

Purchase journal 购买日记账

Purchase return and allowance购货退还和折让R eal account 实账户

Rendering service 提供劳务

Revenue principal 收入原则

S ales discount 销售折扣

Sales returns and allowance销售退回、折让Sales receipt 销售票据

Scheduled payments 计划还款额Securities 有价证券

Shipping cost 运输费用

Single-step income statement 单步式收益表Sophisticated 复杂的

Streamline 精简,简化;流水账

Subtotal 分合计,小计

Subsidiary Ledger 明细分类账

T axes payable 应交税金

Taxing authorities 税务部门

Terminology 术语

The accounting cycle 会计周期

The accounting period 会计分期

The balance sheet 资产负债表

The finished version 最终版本

The principle of duality 二重性原则

The permanent(real) account 永久(实)账户

The periodic inventory method 实地盘存法The resulting cost 最终成本

The statement of change in financial position 财务状况变动表The statement of owner’s equity业主权益表The statement of retain earning 留存收益表Time-period concept 期间原则

Tie together 把两者联系起来

Trial balance(sheet) 试算平衡(表)Transaction 交易

Transportation cost 运输成本

U nadjusted 未调整的Understate 少计

Unearthed expense 预提费用

Unearthed revenue 预收收入

Unearthed service revenue 预收劳务收入Utilities expense 公共事业支出,公共事业费V erification 证实,确定Vital 重要的W ear and tear 自然损耗

Withdrawal 抽资,退股,提款Written promise 书面的承诺

Work sheet 工作底稿(表)Wholesale 批发商

单选

A procedural(c.bookkeeping) Accounting is ...system(d.all of the above) Accounting information(d.all of the above) An account has two(a.debit)

A business(c.$80000)

Accumulated depreciation(a.balance sheet) An increase in turnover(a.higher profit)

A merchandising company(b.inventory)

B eginning inventory($28500)F inancial accounting covers(c.preparing ) Five-star CO.(c,corporation)

G AAP(b.the accrual-basis accounting)

I s belonged to(b.sales forecasts)

Is the net increase(http://www.wendangku.net/doc/70dcda9666ec102de2bd960590c69ec3d4bbdb75.html income)

Is the basis for(b.matching principle)

Is a category of(a.prepaid expense)

If a buyer choose to(b.purchase allowance) If merchandise...payment would be($10) O n a multiple-step term(c.gross margin)

Po sting is the process of(d...the ledger) S ales total $440000,cost of (c.$230000) Sales revenue $440000..margin(b.$23000) T wo general classification(b.public)

The report’s users of(c.general)

The reports of financial(b.double-entry) The behavior of(d.deceiving)

The resolution of (d.all of above) The economic(a.assets)

The performance of(a.owner’s equity)

The basic structure of(d.all of the above) The purchase ..by a(http://www.wendangku.net/doc/70dcda9666ec102de2bd960590c69ec3d4bbdb75.htmlnd..cash)

The purchase..balance is to(a.indicate)

The earning of..by a(b.receivable)

The account credited (d.accounts receivable) The trial balance is(d.none of the above)

The trial balance is(a.internal records) The accountants prepare the(b.posting to) The report of assets,liabilities(b.balance) The financial ..time period..(c.income)

The links between (c.both of the above)

The major expense of a (a.cost of goods sold) The focal point of(a.financial statements) The work sheet(d.convenient device)

The usefulness of (d.all the above)

The closing entry for(c.income summary) The purpose ..balance is(b.the star of )

The largest expense of(d.cost of goods)

The income ..is termed(c.single-step form)

U nder FOB destination,who pays(b.seller)

W hich ...business organization (d.corporation) Which ... liabilities account(c.unearned ) Which ...the category of..(b.wages payable) Why ...record transaction..(c.to have a ..) What is the normal balance(a.debit) Which income..operation(d.multiple-step) Which ...current assets(b.account receivable) Which ...not current liabilities(c.long-term) Which ...inventory turnover(b.inventory) Wage expenses is (c.income statement) Which ...not an account(http://www.wendangku.net/doc/70dcda9666ec102de2bd960590c69ec3d4bbdb75.html sales)

The most basic accounting(c.one year) Which ..a contra account(c.accumulated) Which ..income from operations(d.multiple) Which ...is not closed(c.prepaid insurance) Which ...Nation Co.(d.gross margin)

When ...an expense(b.sold to the customer) Which ..the invoice day(d.$45)

Which ...closing entries(c.cost of goods)

分录The adjusting entries

①accrued advertising expense.credit accounts payable..

Dr. advertising expense Cr. accounts payable ②Accrued salary (expense at…)

Dr.Salary expense Cr.Salary payable

③Accrued service revenue

Dr.Accounts receivable Cr.Service revenue ④Accrued interest expense

Dr.interest expense Cr.intesest payable

⑤Accrued wages expense

Dr.wages expense Cr.wages payable

⑥Accrued sales commissions

Dr. sales commissions expense

Cr. sales commissions payable

⑦Depreciation …/...be zero.......

Dr.Depreciation expense

Cr.Accumulated depreciation

⑧Interest expense....

Dr.Interest expense Cr.Interest payable

⑨Interest revenue ,$4i00

Dr.Interest receivable Cr.Interest revenue

⑩Prepaid insurance expired during the year Dr.Insurance expense Cr.Prepaid insurance ⑾.Prepaid rent still in force at.....

Dr. Rent expense Cr. Prepaid rent

⑿.Salary expense .../ owed but not paid

Dr.Salary expense Cr.Salary payable

⒀service revenue.......

Dr.Accounts receivable Cr.Service revenue ⒁Supplies used during ....

Dr.Supplies expense Cr.Supplies

⒂unearned service revenue ...

Dr.unearned service revenue

Cr.service revenue

⒃unearned commission revenue still ..

Dr.unearned commission revenue

Cr. commission revenue

XXXXX

Preparation of adjusted trial balance

XXX,200X

Account trial balance adjustments adjusted Title trial balance Debit credit Closing entries

①Dr.Service revenue Cr.Income summary

②Dr.Income summary

Cr.Salary expense Rent expense

Supplies expense Depreciation expense

Utilities expense Insurance expense

Interest revenue Property tax expense

③Dr.Income summary①-②Cr.Capital①-②

④Dr.Capital Cr.Withdrawals文中Capital=Capital文中+③-④

XXXXX

Work sheet

For the mouth ended XXX,200X Account trial adjust adjusted income ba..ce Title ba.ce ments trial ba..e statement sheet

d c d c

withdrew下面一个XX expense XX

……

total

XXXXX

Income statement

For the mouth ended XXX,200X Revenues

Service revenue X①

Expense

Wage expense X

…..

Total expense ②

Net income ①-②=③

XXXXX

Statement of owner’s equity

For the mouth ended XXX,200X Maria Lopez, Capital, April 1,200X 文中①Add: Net income ③

①+③=④Less: Withdrawals 文中⑤Maria Lopez, Capital, April 30,200X ④-⑤①purchase $2000 of inventory...and FOB Dr.purchase2000 Cr.Accounts payable2000 ②returned $300 of defective...purchase... Dr.Accounts payable300

Cr.purchase returns and allowances300

③paid freight bill of $110...

Dr.freight in110 Cr.cash110

④sold inventory for...cash..payment term on .. Dr.cash400 accounts receivable1800 Cr.sales revenue2200

⑤paid amount owed..purchase..and the return Dr.accounts payable1700

Cr.cash1666 purchase discount34

⑥granted a sales allowance...

Dr.Sales returns and allowance800

Cr.Accounts receivable800

⑦received cash from...and the discount

Dr.cash980 sales discount20

Cr.accounts receivable1000

分录

①Borrow cash from bank on a promissory

note

Dr. cash Cr. note payable

②John vines invested $65000 of cash

(initial investment by owner )

Dr. cash Cr. john vines , capital

③Pay cash for land Dr. land Cr. cash

④Pay cash on accounts payable

Dr. accounts payable Cr. cash

⑤Pay expenses : salary ; rent

Dr. salary expense rent expense Cr. cash

⑥Pay cash for rent Dr. rent expense Cr. cash

⑦Pay utilities expense on account

Dr. utilities expense Cr. accounts payable ⑧Perform service for cash

Dr. cash Cr. service revenue

⑨Perform service on account

Dr. accounts receivable Cr.service revenue ⑩Purchase supplies on account

Dr. Supplies Cr. Accounts payable

?Purchase equipment for cash

Dr. equipment Cr. cash

?Receive cash on account

Dr. cash Cr. accounts receivable

?Sell goods for cash

Dr. cash Cr. sales revenue

?Sell goods on account

Dr. accounts receivable Cr. sales revenue ?Withdrew $1200 for personal use

Dr. xxxx, withdrawals Cr. Cash

Prepare the trial balance ①cash

bal. ②xx company

Trial balance

August 31,200x

balance

Account title Debit Credit Cash

Supplies

……

Total $ $

①Assets=cash+equipment+land+buildings

+office+receivable+prepaid

②Liabilities=payable+unearned revenue

③Owner’s equity(capital,withdrawals)

资=负+所

Proprietor’s withdrawals=

capital(beginning)+investment+ net income -captial(Owner’s equity)