会计专业英语翻译题
Account 、Accounting 和Accountant
Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如：
1、He gave me a full account of his plan。
他把计划给我做了完整的说明。
2、Charge it to my account。
把它记在我的帐上。
3、Cashier：Good afternoon。Can I help you ？
银行出纳：下午好，能为您做什么？
Man ：I’d like to open a bank account .
男人：我想开一个银行存款帐户。
还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如：
1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.
会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
2、It has been said that Accounting is the language of business.
据说会计是“商业语言”
3、Accounting is one of the fastest growing profession in the modern business world.
会计是当今经济社会中发展最快的职业之一。
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.
财务会计和管理会计是会计的两个主要的专门领域。
其他还有accounting profession（会计职业）、accounting elements（会计要素）等。
Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如：
1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.
注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。
2、Private accountant , also called executive or administrative accountant, handle the financial records of a business.
私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
Assets、Liabilities 和Owner’s Equ ity
这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。
Assets 这个词表示资产时一定要用复数形式，即词尾要有“s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：
1、Assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment.
资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。
2、Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.
资产是由企业拥有或控制并能用货币计量的经济资源。
3、Assets can be classified into current assets and non-current assets .
资产可以划分为流动资产和非流动资产。
Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如liability for an accident （肇事的责任）；liability to pay taxes （纳税的义务）。只有其为复数形式liabilities 时才表示负债、债务的意思。例如：
1、Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.
负债是指将来需用货币或服务偿还的债务或履行的义务。
2、Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.
负债是欠外部的数额，如应付票据、应付帐款、应付债券。
Owner’s equity 是由owner (所有者、业主)和equity （权益）构成为“业主权益”。例如：
1、Owner’s equity represents the owner’s interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。
2、Capital is the interest of the owners in an enterprise. Also known as owner’s equity.
资本是企业所有者的利益，也称为业主权益。
3、Owner’s equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.
业主权益包括业主的投资以及企业自开业以来积累的经营成果。
上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：
Assets=Liabilities+Owner’s equity
资产=负债+业主权益
Debit、Credit 和Double Entry
Debit 和credit 就是会计复式记帐法中常用的两个记帐符号“借”和“贷”。
Debit 的意义比较单纯，就是簿记上的“借方””。但是，很容易与另一个词debt 混淆。debt比debit 只少一个字母I，而且意思也相近，有“借款”的意思，如the national debt（国债）。
Credit 的汉语意思比较多，有“信用、信誉、名声、名誉”的意思，还有“挂帐、赊帐”的意思，在簿记上就是“贷方”意思。
由于这两个词汇在会计学上总是一起出现，就把他们放到一起来举例说明，加深印象。
1、When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.
当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。“借方”的缩写是“Dr”。
2、When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.
当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。“贷方”的缩写是Cr.。
3、Making an entry in the“amount” column on the left hand side of an account means “Debit”（abbreviated Dr.）and to the contrast, m eans “Credit”(abbreviated Cr.).
记入帐户的左边“金额”栏称为“借记”该帐户（简写为Dr），与此相反，则为“贷记”该帐户（简写为Cr.）。
4、By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。
5、Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits.
资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。
6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.
在只有两个帐户被影响时，借贷双方的数额是相等的，如果涉及两个以上帐户时，借项的总数必须与记入贷项的总数相等。
Double entry（复式记帐）是会计学上的专有词汇。例如：
In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
Ledgers 和Journals
Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：
1、Ledger accounts are used to record business transactions’ effect on an accounting entity.
分类帐户被用来记录交易对会计主体的影响。
2、A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item.
分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。
3、The general ledger is the book used to list all the accounts established by an organization.
总分类帐是一本列出一个单位所设立的全部帐户的帐本。
4、Further simplification of the general ledger is brought about by the use of subsidiary ledger.
使用明细分类帐使总分类帐更加简化明了。
5、The advantages of subsidiary ledger are as following：（1）reduces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。
明细分类帐的优点如下；（1）减少分类帐的细节；（2）使劳动分工更合理；（3）允许不同的帐户排序（4）便于更好地内部控制。
Journal 比较常用的意思是“日记、日志；杂志、刊物”，如keep a journal （记日志）、a ship’s journal (航海日志)，a monthly journal (月刊)，单词diary 也有“日记”的意思，但journal 比diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如：
1、In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.
在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。
2、A journal is a chronological(arrange in order of time ) record of business transactions.
日记帐是对经济交易的序时（即按时间的顺序）记录。
3、In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。
4、A journal may be a general journal or it may be a group of special journals.
日记帐可以是一本通用日记帐，也可以是一组特种日记帐。
Current assets、fixed assets 和Current liabilities
Current 是一个很有意思的词汇。它既可以是形容词，也可以是名词。作为形容词，current 意思是“通用的、流通的，现在的”，如current money（通货），current English（现代英语），current fashion （目前流行的风尚）；作为名词，current 的意思是“水流、气流，电流，动向、潮流”，如the current of a river （河的水流），the cold current （寒流），a direct current （直流电），the current of public opinion （舆论的动向）。在这里，还要特别提到英国的两种存款current account （活期存款，也相当于美国银行中的checking account ）和deposit account （储蓄存款，也相当于美国银行中的savings account ）。如果你到英国银行对柜员说：“Could you tell me what sorts of accounts there are ？”（您能告诉我有几种什么存款吗？）银行柜员就会说：“W ell，there are basically two types of accounts .There’s a current account and a deposit account. With the current account you can pay for things by cheque, but you don’t earn any interest . With the deposit account ,you earn interest ,but you can’t pay for things by cheque..”（基本上有两种存款，一种活期存款，一种储蓄存款；活期存款你可以用支票支付，但没有利息；储蓄存款可以挣到利息，但不能用支票支付。）
Current assets 就是“流动资产”。例如：
1、Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.
流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。
说到流动资产，就不能不提到另一个词汇fixed assets（固定资产）。例如：
2、Fixed assets are the long-lived assets used in the production of goods or services. These assets, sometime called non-current assets, are used in the operation of business rather than being held for sale.
固定资产是在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产，是公司经营中为了使用而不是为销售而置备的资产。
Current liabilities 就是“流动负债”。例如：
3、Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.
流动负债。在下一个经营期间，通常是一年内必须用流动资产偿还的债务。应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。
Receivable 、Payable和Prepaid
将Receivable 和Payable 两个词稍加比较，不难发现它们后面的四个字母相同，都有-able ，这是英语词汇构成的后缀之一。这个词缀紧接在动词之后，使动词变成形容词，表示“能够…、适于…、可…、应…”。Receive（收到、接受）加上-able 成为receivable，其意义也相应成为“能收的、-应收的”；同样pay（付款、支付）加上-able 也相应成为“应付的”。这里要特别提到的是，动词后缀有-able 所形成的形容词，和一般形容词不同，在修饰名词时，它不在名词之前而在名词之后。例如accounts receivable（应收帐款）、accounts payable （应付帐款）、notes receivable（应收票据）、notes payable（应付票据）。下面举出几个句子来操练一下这几个会计词汇：
1、A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.
有很多赊购客户的企业应设置一个应收帐款总分类帐户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细帐户。
2、Accounts Receivable are often classified as current assets.
应收帐款通常归入流动资产。
3、Accounts receivable arise when a business sells goods and service on credit.
当企业以赊帐方式销售产品或提供服务时，就产生应收帐款。
4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
本票对受款人来说是应收票据，对出票人来说则是应付票据。
5、Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value.
能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。
6、Accounts payable and notes payable are typical example of current liabilities.
应付帐款和应付票据是流动负债的典型例子。
7、As stated above, accounts payable and notes payable are usually created by a company’s economic activities, such as purchases of merchandise and services received in the normal course of business.
如前所述，应付帐款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊帐购买商品和接受服务。
Prepaid（预付的）这个词和前面的Pay 关系非常密切,实际上就是在pay 的过去分词paid 前加上一个前缀pre-，这个前缀表示“前、预先”之意，合起来就是“预付的”。例如：
8、Assume that a business paid a $1200 premium on April 1 for one year’s insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be :
Dr. Prepaid Expenses—Prepaid Insurance $1200
Cr. Cash $1200
假设，一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为：
借：预付费用—预付保险费1200美圆
贷：现金1200美圆
Inventory（存货）
Inventory （存货），在会计英语词汇中是最基本的词汇之一，与这个词汇有关的词汇，比如与存货计价有关的方法，在会计报表及其说明解释中是经常可以见到的，因此，就让我们将它们放在一起来漫谈。例如：
1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.
存货必须遵循历史成本原则按取得成本计价。
2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.
对于工业企业而言，主要有三类存货：原材料、半成品和产成品。
下面这几个都是存货计价的专门词汇，不能不谈到。
Specific identification method （个别辨认法）
3、Under the specific identification method, the specific actual cost is assigned to each unit.
在个别辨认法下，要按每一存货项目辨认实际成本。
4、Average-cost method （平均成本法）
Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.
可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。
5、First-in, first-out method （先进先出法）
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。
6、Last-in, first-out method （后进先出法）
The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.
这种方法的名称意味着最后购进的商品最先销售出去，而期末存货由那些最早购入的“老”存货构成。
Long-term Assets 和Long-term liabilities
Long-term（长期的）和Assets、Liabilities结合，分别构成Long-term assets（长期资产）和Long-term liabilities（长期负债）。
Long-term assets（长期资产）也有写成Long-lived assets 的，与Fixed assets（固定资产）、Plant and equipment（厂房和设备），甚至还有property（财产）相互重叠。请看几个例句：
1、Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period.
长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期间。
2、Long-term assets are classified into tangible assets and intangible assets.
长期资产可以分为有形资产和无形资产。
3、Tangible assets include land, buildings, plant and equipment.
有形资产包括土地、房屋、厂房和设备
4、The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.
术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。
5、The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
长期以来，会计文献一直使用“固定资产”这一名词来代表各种厂房和设备。
6、The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current.
无形资产是指应用于企业的经营活动，但没有实物形态且非流动的资产。
7、Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.
无形资产包括商誉、专利权、商标、版权，以及专营权。
Long-term assets（长期负债）是企业由于过去交易事实或行为而产生的，并将于一年或超过一年的一个营业周期以上偿还的债务。一般有应付公司债券、应付长期票据等。例如：
8、Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。
9、Long-term liabilities are measured in accordance with historical cost principle. 长期负债按照历史成本原则计量。
10、Bonds payable are the typical example of long-term liabilities. 应付债券是长期负债的典型例子。
新视野大学英语翻译答案
汉译英 Unit1 1.无论你是多么富有经验的演说家，无论你做了多么充足的准备，你都很难在这样嘈杂的招待会上发表演讲。（no matter how） No matter how experienced a speaker you are, and how well you have prepared your speech ，you will have difficulty making a speech at such a noisy reception. 2.就像吉米妹妹的朋友都关系吉米一样，吉米也关系他们（just as） Just as all his sister ’ s friends cared about him, Jimmy cared about them 3.汽车生产商在新车的几处都印有汽车识别号码，以便帮助找回被盗的车辆。（track down）Car manufacturers stamp a vehicle identification number at several places on new cars to help track down stolen vehicles. 4.老师回来时你敢告我状的话，我就不再和你说话了。（tell on） If you dare tell on me when the teacher gets back I won’t say a word to you any more. 5.有些老年人愿意独自过日子，但大多数老人选择和儿女一起生活。（on one’s own） Some elderly people prefer to live on their own while the great majority choose to live with their children. 6.现在需要面对的事情是：如何筹集创建公司所需的资金。（reckon with） Here is something that needs to be reckoned with: how to get the necessary finances to establish the company. Unit2 1.被告是位年仅30岁的女子，她坚持称自己无罪 The defendant, a woman of only 30, kept insisting on her own innocence. 2.总体看来，枣、豆类以及一些多叶的绿色蔬菜是最好的铁质来源。 All tings considered, dates, beans and some leafy green vegetables are the best sources of iron . 3正餐时不供应饮料，饮料会影响消化。 No beverages are served with meals because they interfere with digestion. 4.考虑到那个地区受欢迎的程度，提前订旅馆是明智的。 Taking the popularity of the region into consideration, it is advisable to book hotels in advance. 5.服药后若有呕吐感，请立即停止服用并立刻咨询医生。 If you have a feeling of wanting to throw up after taking this drug, stop taking it immediately and consult your doctors as soon as possible. 6.总结这次讨论时，他说双方都要好好考虑怎样以最有效的方法来解决这一问题。 Summing up the discussion, he said both parties should consider the most effective way to solve the problem. Unit3 1.在思维方面，与他的行为一样，他是非常传统的。 In his thinking, as in his behavior, he is very traditional. 2..教师一旦同意接受新的教学计划，他们就得面对新计划所带给他们的压力。 Once the teachers agree to accept the new teaching program, they have to face the strain it puts on them. 3.从长远看，大学毕业后继续深造而不是直接参加工作是值得的。 In the long run, it is worthwhile to pursue one ’ s study after graduatin g from university instead of going to work directly. 4.由于这所学校的办学宗旨是品德第一，所以道德观和学习成绩受到同样的重视。 As the school operates on the Character First principle, moral values and academic achievements are stressed equally. 5.据说，原定于这个月召开的会议将推迟到下个月召开。
会计专业英语期末试题)
期期末测试题 Ⅰ、Translate The Following Terms Into Chinese . 1. entity concept 主题概念 2.depreciation折旧 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 9.prepaid expense 10.internal control 11.cash flow statement 12.cash basis 13.tangible fixed asset 14.managerial accounting 15. current liability 16.internal control 17.sales return and allowance 18.financial position 19.balance sheet 20.direct write-off method Ⅱ、Translate The Following Sentences Into Chinese . 1. Accounting is often described as an information system. It is the system that measures business activities, processes into reports and communicates these findings to decision makers. 2. The primary users of financial information are investors and creditors. Secondary users include the public, government regulatory agencies, employees, customers, suppliers, industry groups, labor unions, other companies, and academic researchers. 3. There are two sources of assets. One is liabilities and the other is owner’s equity. Liabilities are obligations of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets or services in the future. 资产有两个来源，一个是负债，另一个是所有者权益。负债是由过去的交易或事件产生的实体的义务，其结算可能导致未来资产或服务的转让或使用。 4. Accounting elements are basic classification of accounting practices. They are essential units to present the financial position and operating result of an entity. In China, we have six groups of accounting elements. They are assets, liabilities, 可复制、编制，期待你的好评与关注！
会计专业英语翻译题知识分享
Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
新视野大学英语第三版第一册课后翻译答案.doc
新视野大学第三版book1英语课后翻译答案 Unit1 苏格拉底是古希腊哲学家，被誉为现代西方哲学的奠基人。他是一个谜一般的人物，人们主要通过后来的一些古典作家的叙述，尤其是他最著名的学生柏拉图的作品去了解他。苏格拉底以他对伦理学的贡献而闻名。他的教学法亦称为苏格拉底法，即通过提问和回答来激发批判性思维以及阐述观点。该方法在各种讨论中仍被普遍使用。他还在认识论和逻辑领域作出了重大而深远的贡献。他的思想和方法所带来的影响一直是后来的西方哲学的坚实基础。苏格拉底是古代哲学史上最丰富多彩的人物。他在他那个时代已威名远扬。虽然他未曾建立什么哲学体系，未曾设立什么学派，也未曾创立什么宗派，但他的名字很快就变得家喻户晓了。 Confucius was a great thinker and educator in Chinese history. He was the founder of Confucianism and was respectfully referred to as an ancient “sage”. His words and life story were recorded in The Analects. An enduring classic of ancient Chinese culture, The Analectshas had a great influence on the thinkers, writers, and statesmen that came after Confucius. Without studying this book, one could hardly truly understand the thousands-of-years’traditional Chinese culture. Much of Confucius’thought, especially his thought on education, has had a profound influence on Chinese society. In the 21st century, Confucian thought not only retains the attention of the Chinese, but it also wins an increasing attention from the international community. Unit2 圣诞节是一个被广泛庆祝的文化节日，全世界有许许多多的人在12月25日庆祝这一节日。它是为了纪念耶稣基督的诞辰。该节日最早可追溯到公元336年。渐渐地，这一节日演变为一个既是宗教又是非宗教的节日，越来越多的非基督徒也庆祝圣诞节。如今，圣诞节在全球被作为一个重大的节日和公共假日来庆祝。不同国家的圣诞节风俗也各不相同。现代流行的圣诞接风俗包括交换圣诞贺卡和圣诞礼物、唱圣诞歌曲、参加教堂活动、摆放各种圣诞装饰品和圣诞树、举行家庭聚会以及准备一顿特别的大餐。对小孩子们来说，这个节日充满了幻想和惊喜。据传说，圣诞老人会在圣诞夜从烟囱进入每户人家，给乖巧听话的孩子带来礼物。由于圣诞节送礼物以及许多其他方面推动了基督徒和非基督徒的经济活动，圣诞节也因此成为商家的一个重大活动和主要销售季。 According to the Chinese lunar calendar, August 15 of every year is a traditional Chinese festival-the Mid-Autumn Festival. This day is the middle of autumn, so it is called Mid-Autumn. One of the important Mid-Autumn Festival activities is to enjoy the moon. On that night, people gather together to celebrate the Mid-Autumn Festival, looking up at the bright moon and eating moon cakes. The festival is also a time for family reunion. People living far away from home will express their feelings of missing their hometowns and families at this festival, all expressing people’s love and hope for a happy life. Since 2008, the Mid-Autumn Festival has become an official national holiday in China.
会计专业英语模拟试题及答案
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1）The money measurement assumption is that items in accounts are initially measured at their historical cost. 2）In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3）To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4）To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3) B. (1), (2) C. (2), (3)
会计专业词汇英语翻译
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
会计专业英语重点1
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
大学英语翻译答案
Unit1 1. 背离传统需要极大的勇气。(departure, enormous) {It takes an enormous amount of courage to make a departure from the tradition.} 2. 汤姆过去很腼腆，但这次却非常勇敢能在大庭广众面前上台表演了。(performance, bold) {Tom used to be very shy, but this time he was bold enough to give a performance in front of a large audience.} 3. 很多教育家认为从小培养孩子的创新精神是很可取的。 (creative, desirable) {Many educators think it desirable to foster the creative spirit in the child at an early age.} 4. 假设（assume）那幅画确实是名作（masterpiece），你觉得值得购买吗？(worthwhile) {Assuming (that) this painting really is a masterpiece, do you think it's worthwhile to buy / purchase it?} 5. 如果这些数据统计上是站得住脚的，那它将会帮助我们认识正在调查的问题。(throw light on , investigate, valid) {If the data is statistically valid, it will throw light on the problem we are investigating.} Unit2 1) 该公司否认其捐款有商业目的。(deny, commercial) {The company denied that its donations had a commercial purpose.} 2) 每当他生气的时候，他说话就有一点结巴。(stammer) {Whenever he was angry, he would begin to stammer slightly.} 3) 教育是我们家庭最看重的传统，这就是为什么我父母从不带我到昂贵的饭店吃饭，却送我到最好的私立学校上学。(cherish) {Education is the most cherished tradition in our family. That’s why my parents never took me to dinner at expensive restaurants, but sent me to the best private school.} 4) 手术康复后不久，他失业了，因此经历了人生的又一个困难阶段。(shortly after, go through) {Shortly after he recovered from the surgery, he lost his job and thus had to go through another difficult phase of his life.} 5) 与我们的富裕邻居相比，我们的父母就相当穷了，但是他们总是努力满足我们最起码的需求。(affluent, minimal) {In contrast to our affluent neighbors, my parents are rather poor, but they have always tried hard to meet our minimal needs.} Unit3 1) 科学家们找到火星上有水的证据了吗？(proof) {Have scientists found proof of water on Mars?} 2) 计划委员会已经将建核电厂的可能地点缩小到了两个沿海城镇。(location, narrow down) {The planning committee has narrowed down the possible locations for the nuclear power plant to two coastal towns.} 3) 任何一个有尊严的人都不会一辈子依靠社会救济过活。(welfare)
会计英语试题及复习资料
会计英语试题及答案 会计专业英语是会计专业人员职业发展的必要工具。学习会计专业英语就是学习如何借助英语解决与完成会计实务中涉外的专业性问题和任务。以下为你收集了会计英语练习题及答案，希望给你带来一些参考的作用。 一、单选题 1. ? 1） . 2） . 3） . 4） , a . A 1 3 B 1 4 C 3 D 2 3 2. $5 500 2010. 31 2010 $55 000 $46 500 . 31 2010? A. $8 500 B. $8 500 C. $14 000 D. $14 000 3. a ’s ? A. B. C. D. 4. a ? A. B. () C. () D. 5. a ’s ? (1) , , (2) (3) 4000 (4) 1000 A. (1), (3) B. (1), (2) C. (2), (3) D. (2), (4)
6. a ’s ? (1) (2) . (3) . (4) A (1), (2) (3) B (1), (2) (4) C (1), (3) (4) D (2), (3) (4) 7. 30 2010 : $992,640 $1,026,480 , , ? 1. $6,160 . 2. $27,680 a . 3. $6,160 a . 4. $21,520 . A 1 2 B 2 3 C 2 4 D 3 4 8. . (1) (2) (3) (4) ? A (1), (3) (4) B (1), (2) (4) C (1), (2) (3) D (2), (3) (4) ( = [])({ : "u3054369" }); 9. ? (1) , (2) a (3) , A. 2 3 B. C. 1 2 D. 3 10. ? (1)
(完整版)大学英语翻译答案-1
大学英语（B）1翻译练习参考译文 1、元宵节是春节后的第一个重要节日。元宵节的习俗在全国各地不尽相同，其 中赏花灯（lanterns exhibits）、猜灯谜、吃元宵等是几项最常见的民间习俗。据说， 吃元宵的习俗起源于汉代，唐宋时期开始盛行。如今，元宵已成为人们的日常饮 食之一，在超市一年四季都可以买到。 The Yuanxiao Festival is the first important festival after the Spring Festival. Although customs of the festival vary from region to region, the most common ones include appreciating lantern exhibits, trying to solve riddles written on lanterns, and eating yuanxiao. It is said that the custom of eating yuanxiao originated from the Han Dynasty and became popular during the Tang and Song periods. Nowadays, yuanxiao has become a food in people’s daily life, which is available in supermarkets a ll the year round. 8、如今，越来越多的大学生抱怨很难找到好的工作。造成这一现象的原因如下： 首先，大学生把在校的大多数时间都用在了专业学科的学习上，只有当他们开始 找工作的时候，才意识到自己缺乏必要的专业培训。其次，大学生之间的竞争也 越来越激烈，这导致任何一名大学生找到工作的机会都变小了。 Nowadays, more and more university students complain about having great difficulties in finding a good job. The reasons f or this phenomenon are as follows: First, college students spend most of their time at school studying academic subjects and it is only when they start looking for a job that they realize they lack necessary job training. Second, competition among graduates has become more and more fierce. And this results in a decreased chance for any individual graduate to find a job. 7、杭州是中国著名的六大古都之一，已有两千多年的历史。这个城市不仅以自 然美闻名于世，而且有着传统的文化魅力。不仅有历代文人墨客（men of letters） 的题咏，而且有美味佳肴和漂亮的工艺品。一般来说，游览杭州西湖及其周边景 点花上两天较为合适。到杭州旅游，既令人愉快，又能得到文化享受。 Hangzhou, one of China’s six ancient capital cities, has a history of more than 2,000 years. It is famous not only for its natural beauty but also for its charm of cultural traditions. Besides many poems and inscriptions by men of letters through the dynasties, it also boasts local delicacies and pretty handicrafts. Generally speaking, a two-day tour of West Lake and scenic spots around it is advisable for a tourist. As a tourist, you will find it a pleasant and culturally rewarding trip to Hangzhou. 6、说到中国古代的科技文明（civilization），人们自然就会想到“四大发明”，即 指南针、火药、造纸术和印刷术。这四种发明是古代先进科技的象征，具有重大 的历史意义。它们对中国古代政治、经济、文化的发展产生了巨大的推动作用， 也对世界的文明进程产生了巨大影响。 Speaking of ancient Chinese civilization in science and technology, people will naturally think of the Four Great Inventions, namely the compass, gunpowder, paper-making and printing. These four inventions are symbols of ancient China’s