会计英语.课件

会计英语英文版

中华女子学院2016——2017学年第1学期 《会计专业英语》课程试卷 （论文类） 论文题目Analysis on the effect of business tax reform value added tax on real estate 课程代码 1050042013 课程名称会计专业英语 学号 130404077 姓名史慧丹 院系管理学院会计系 专业会计 考试时间 2016年10月27日 考试成绩

Since the State Council made it clear, and strive to 12th Five-Year during the comprehensive completion of the camp changed to increase reform, camp changed to increase and then move forward. Real estate enterprises "camp changed to increase", is the history of China's tax reform, but also the history of real estate development in the history of major events, will give the vast number of real estate enterprises have brought unprecedented challenges and opportunities for development. Firstly, the "camp to add" the development background and the real estate industry, it makes a brief overview of that the importance of the real estate industry in economic development, and tax on the real estate industry. Followed by an overview of the new tax policy,so that we clearly understand the V AT tax policy. Finally,through the study of the new tax policy of the real estate industry, to explore the "camp changed to increase" the real estate industry to bring opportunities and challenges. Key words:real estate, replacing business tax with value-added tax(V AT), tax burden, opportunity,challenge

(财务会计)英语学习会计专业英语必备

弃我去者，昨日之日不可留 乱我心者，今日之日多烦忧 过急会计术语英汉对照 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表Bookkeepking 簿记 Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner's equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders' equity 股东权益 Window dressing 门面粉饰 Account 帐户 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

会计英语课件1

Unit 2 accounting cycle 会计英语 Accounting Equation and Double Entry 会计等式与复式记账法 The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital. 一个企业的财务是由资产对负债和资本的关系来表示的。 Assets are properties that are owned and have monetary value; for instance, cash, inventory, buildings, equipments. 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。 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable. Liabilities may also include certain deferred items, such as income taxes to be allocated. 负债是欠外部的数额，如应付票据、应付账款、应付债券。负债还可以包括某些递延的项目，如待分 配的所得税。 Capital is the interest of the owner in an enterprise. Also known as owner’s equity. 资本是企业所有者的利益，也称之为业主权益。 These three basic elements are connected by fundamental relationship called balance-sheet equation, sometimes called simply the accounting equation. This equation expresses the equality of the assets on one side with the claims of the creditors and owners on the other side: Assets = Liability + Capital. 这三个基本的要素由一个叫做资产负债表等式、有时称之为会计等式的关系式联系起来。这个等式表 示的是：一边的资产与另一边的负责和所有者权益的平衡关系，即： 资产=负债+资本 According to the accounting equation, a firm is assumed to possess its assets subject to the rights of the creditors and owners. 根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。 The equilibrium which the bookkeeping record achieves through the accounting equation is an essential feature of double entry. The creation of assets within an enterprise is always accompanied by the incurring of identical financial obligations, either to the properties of the enterprise (owner’s equity) or to outside creditors (liabilities). The derivation of profit is always accompa- nied by an identical increase in the net assets (i.e. assets minus liabilities) of the enterprise. It is now possible to see how double-entry bookkeeping produces this equilibrium of results by ensuring that the equation holds well at all times. 簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。一个公司资产的形成总伴 随着同样数额的财务责任的出现，不是以企业业主（业主权益），就是以外部债权人（负债）的形式出现。 利润的获得也总是伴随着企业净资产，也就是资产减去负债，出现等额的增加。现在可以看一下复式记账 法通过保证会计等式在任何时候都有效来获得这种会计等式的平衡关系。 Examplev1: Assume that a business owned assets $100 000, owed the creditors $80 000, and owed the owner $20 000. The accounting equation would be: Assets =Liabilities +Capital $100 000 $80 000 $20 000

会计学专业_会计英语试题[1]

一、w o r d s a n d p h r a s e s 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、Multiple-choice question of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. by business, government, nonprofit organizations, and individuals. objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. information useful for investor decisions. management results compared with standards. information on compliance with established procedures. of the following statements is(are) correct?( B ) depreciation represents a cash fund being accumulated for the replacement of plant assets. company may use different depreciation methods in its financial statements and its income tax return. cost of a machine includes the cost of repairing damage to the machine during the installation process. use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) displays sources and uses of cash for the period. is an expansion of the basic accounting equation is not sometimes referred to as a statement of financial position. is unnecessary if both an income statement and statement of cash flows are availabe. of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) used to determine which products to poduce about economic resources, claims to those resources, and changes in both resources and claims. that is useful in assessing the amount, timing, and uncertainty of future cash flows. that is useful in making ivestment and credit decisions. of the following measures strengthens internal control over cash receipts except. ( C ) use of a petty cash fund. of a daily listing of all checks received through the mail. use of cash registers. deposit of cash receipts in the bank on a daily basis. primary purpose for using an inventory flow assumption is to. ( A ) against revenue an appropriate cost of goods sold. the physical flow of units of merchandise. income taxes. the reported amount of net income. general terms, financial assets appear in the balance sheet at. ( B ) value value future sales value.

会计学专业会计英语试题

一、words and phrases 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、Multiple-choice question of the following does not describe accounting ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. by business, government, nonprofit organizations, and individuals. objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. information useful for investor decisions. management results compared with standards. information on compliance with established procedures. of the following statements is(are) correct( B ) depreciation represents a cash fund being accumulated for the replacement of plant assets. company may use different depreciation methods in its financial statements and its income tax return. cost of a machine includes the cost of repairing damage to the machine during the installation process. use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet ( B ) displays sources and uses of cash for the period. is an expansion of the basic accounting equation is not sometimes referred to as a statement of financial position. is unnecessary if both an income statement and statement of cash flows are availabe. of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) used to determine which products to poduce about economic resources, claims to those resources, and changes in both resources and claims. that is useful in assessing the amount, timing, and uncertainty of future cash flows. that is useful in making ivestment and credit decisions. of the following measures strengthens internal control over cash receipts except. ( C ) use of a petty cash fund. of a daily listing of all checks received through the mail. use of cash registers. deposit of cash receipts in the bank on a daily basis. primary purpose for using an inventory flow assumption is to. ( A ) against revenue an appropriate cost of goods sold. the physical flow of units of merchandise. income taxes. the reported amount of net income. general terms, financial assets appear in the balance sheet at. ( B ) value value future sales value.