(完整版)09《会计英语》期末复习资料v
09《会计英语》期末复习资料
I. Useful Phrases （短语）
1.Trading securities交易性金融资产
2.Notes/accounts receivable 应收票据/帐款
3.Provision for bad debts 坏帐准备
4.Advances to suppliers 预付帐款
5.Prepaid expenses 待摊费用
6.Accrued expenses 预提费用
7.Accrued payroll 应付工资
8.Dividends payable 应付股利
9.Provision for loss on realization of inventory 存货变现损失准备
10.Available-for-sale securities 可供出售的金融资产
11.Hold-to-maturity securities 持有至到期投资
12.Long-term investment in equity 长期股权投资
13.Long-term investment maturing within one year 一年内到期的长期投资
14.Receivables collectible after one year 一年以上应收款项
15.Fixed assets - cost 固定资产原价
16.Fixed assets – net book value 固定资产净值
17.Fixed assets – pending disposal 固定资产清理
18.Accumulated depreciation 累计折旧
19.Construction in progress 在建工程
20.Intangible assets 无形资产
21.Proprietary technology and patents 工业产权及专有技术
22.Deferred tax assets 递延所得税资产
23.Current liabilities 流动债务
24.Provisions for foreseeable liabilities 预计负债准备
25.Premium/discount on debentures payable 应付公司债券溢价/折价
26.Deferred tax liabilities 递延所得税负债
27.Paid-in capital 实收资本
28.Capital/Earnings surplus 资本/盈余公积
29.Undistributed profits 末分配利润
30.Accumulated losses 累计亏损
31.Profit and loss account利润表
32.Sales discounts and allowances销售折扣与折让
33.Impairment losses of assets 资产减值损失
34.Gain/loss on changes in fair value 公允价值变动收益/损失
35.Operating profit/loss 营业利润/亏损
36.Non-operating income/expenses 营业外收入/支出
https://www.wendangku.net/doc/d05850823.html, profit/loss after tax 税后净利润/亏损
38.Earnings per share (EPS) 每股收益
39.Basic/diluted EPS 基本/稀释每股收益
II. Abbreviations （缩略语）
1.GAAP : Generally Accepted Accounting Principles .公认会计原则
2.FASB : Financial Accounting Standards Board. 财务会计准则委员会
3.AICPA: American Institute of Certified Public Accountants. 美国注册
会计师协会
4.CICPA : Chinese Institute of Certified Public Accountants. 中国注册会计
师协会
5.MOF : the Ministry of Finance财政部
6.SL Method : straight-line method. 直线法P.252/7
7.ROA : return on assets.资产报酬率P.267/7
8.EPS : earning per share.每股收益P.351/9
9.P/E Ratio : the price/earning ration 市盈率
10.SCF : the statement of cash flows 现金流量表
III. Questions （回答问题）
Lesson 1 --- Home Assignments
1.What are the four financial statements prepared by a proprietorship to
provide information for decision making?√
They are: income statement (profit and loss account), statement of owner’s equity (capital statement, statement of retained earnings), balance sheet and cash flow statement.
2.What is the proper formula presentation of the accounting equation? √
Assets = Liabilities + [owner’s equity + (Revenue – Expenses)]
3.What are the four key ethical standards that are expected of professional
accountants?
They are: integrity, confidentiality, competence, and objectivity.
Exercise 1 - 2: p.2
Foreman Corporation, engaged in a service business, completed the following selected transactions during the period: √
1)Issued additional capital stock, receiving cash;
2)Purchased supplies on account;
3)Returned defective supplies purchased on account and not yet paid for;
4)Received cash as a refund from the erroneous overpayment of an
expense;
5)Charged customers for services sold on account;
6)Paid utilities expense;
7)Paid a creditor on account;
8)Received cash on account from charge customers;
9)Paid cash dividends to stockholders;
10)Determined the amount of supplies used during the month.
Using a tabular form with column headings entitled Transactions, Assets, Liabilities, and Capital respectively, indicate the effect of each transaction. Use + for increase and – for the decrease.
Lesson 2 --- Home Assignments
1.Does debit always mean increase and credit always mean decrease? √
No, it does not. And debit or credit should not be confused with increase or decrease. It depends on which side of an account is used for debit or credit.
2.Given that assets have economic value and that they have debit balances,
why do expenses also have debit balances?√
Because expenses have the effect of decreasing capital, and just as decreases in capital are recorded as debit, increases in expense accounts are recorded as debits. Lesson 3---Home Assignments
1.Briefly explain the matching principle.√
The matching principle states that expenses should be deducted (matched against) from the revenues earned in the same period.
2.Why is an unearned revenue a liability?√
Unearned revenue is a liability because the business owes the customer a good or service.
Lesson 7---Home Assignments
1.What do determinable current liabilities include? P.291 √
They include trade accounts payable, current notes payable, current maturities of long-term obligations, cash dividends payable, accrued liabilities, and prepayments or deposits from customers.
2.What does non-current liabilities represent? P.306√
It represents obligations of the firm that generally are due more than one year after the balance sheet date.
Lesson 8---Home Assignments
1.What determines the yield rate of a company’s stock?√
Dividends per share divided by market price per share determine the yield rate of
a company‘s stock.
2.What is P/E ratio?√
The Price/Earning (P/E) ratio is the ratio of the market price per share to earnings per share.
Lesson 9---Home Assignments
1.What are the three categories into which the SCF should be classified?
They are a) cash flow from operating activities, b) cash flow from investing activities, cash flow from financing activities.
2.What is the usefulness of the SCF?√
From SCF, the information users can know the reasons for the difference between net income and net cash flows from operating activities.
IV. E-C Translation （英汉语篇翻译）
1.Preparing a Trial Balance
Accountants usually complete the posting of journal entries to the ledger accounts at the end of each month if they are using a manual system. With a computerized system, each posting is done automatically as each journal entry is recorded. The equality of debits and credits in the ledger should be verified at the end of each accounting period. To verify the accuracy of the recording process, accountants prepare a trial balance of the ledger accounts.
A trial balance not only provides a check on the equality of debits and credits but also is a useful summary of account balances for preparing financial statements.
[参考译文] 编制试算表
若使用的是手工录入系统的话，会计师通常是在每个月的月底完成日记帐到分类帐的过帐工作；若是用计算机系统的话，则每次过帐均在完成每笔日记帐的同时就自动完成了。在每个会计时期的期末，应对分类帐的借贷等额进行校验。会计师编制分类帐的试算表则是为了校验录入过程的准确性。试算表不但便于核对分类帐的借贷等额，而且也有助于编制会计报表时汇总各帐户余额。
2.Significant investments in the equity securities (voting stock) of another company may also indicate significant influence and a substantive economic relationship. To achieve a reasonable degree of uniformity, the accounting profession concluded that an investment of 20 percent or more in the voting stock of another company represents a “significant influence”and that equity investment from 20 to 50 percent of the voting stock should be accounted for using the equity method. Equity method is method of accounting whereby the investment is initially recorded at its cost and the carrying amount of the investment are adjusted thereafter for changes in the investor’s share of owner s’equity of the investee enterprise.
[参考译文] 对另一家公司的股权证券（即有表决权股票）所进行的重大投资，也可表明对其产生重要影响或形成某种实质性的经济关系。为了取得合理的统一度，会计行业的结论是：对另一家公司的有表决权股票的投资达到20%或以上，即代表获得某种“重要影响”，而对有表决权股票的股权投资达到20%至50%者，则应应运股权会计法。股权法是一种会计方法，即将投资先记入成本帐，而该投资的帐面余额要随投资者在投资企业的所有者权益份额的变化进行调整。
3.Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets not having been put into operation or after been put into operation but
before the final account for completed project is made, shall be accounted as fixed assets value; if incurred after that, shall be accounted for as current profit or loss. We only can capitalize the actual interest costs incurred curing construction. The rationale for capitalizing the actual interest costs incurred during construction is that during construction the asset is not generating revenues, and therefore interest costs should be deferred (capitalized). Once construction is completed, the asset is ready for its intended use and revenues can be earned. At this point, interest should be reported as an expense and matched to these revenues.
[参考译文] 贷款利息以及为获得固定资产而产生的其它相关费用，还有因外币贷款转换而产生的汇率差额，如果发生于资产投入运行之前或虽然投入运行但该项已竣工程尚未最后结帐，均须以固定资产价值进行会计；如果发生在上述情况之后，则应作为当前获利或损失进行会计。我们只能将项目在建期间产生的实际利息成本转化为资本。将项目在建期间产生的实际利息成本资本化的基本原理是：该资产不能产生收益，所以，其利息成本应当递延（资本化）。而一旦建设项目竣工，该资产就可发挥预想的作用并获得收益。此刻，利息就应作为一项开支，同时要与收益相匹配。
4.Determinable current liabilities are known with certainty to exist as of the balance sheet date, and the amount ultimately to be paid is known with certainty or can be reasonably estimated. In most cases the existence, amounts to be paid and due dates of determinable current liabilities are prescribed by written or implied contracts. Therefore, the primary accounting problem related to most determinable current liabilities is simply to be certain that they are recorded and are properly classified in the balance sheet.
[参考译文] 可确定流动负债是由资产负债表日期来确定其存在，且最终的应付金额也可确定或可合理地加以估算。多数情况下，可确定流动负债的存在、应付金额及付款日期均由书面或默认合约加以规定。因此，针对绝大多数的可确定流动负债来说，首要的会计问题就是将它们记入资产负债表并在表中予以合理地分类。
5.Contingency is a condition that arises from past transactions or events, the outcome of which will be confirmed only by the occurrence or non-occurrence of uncertain future events. A contingency is involving uncertainty as to possible asset (hereinafter a “contingent asset”) or liability (hereinafter a “contingent liability”) to an enterprise that will ultimately be resolved when one or more future events occur or fail to occur. Contingencies are classified as either contingent assets or contingent liabilities.
[参考译文] 或有事项是由于往日的经济交易或经济事件所产生的一种条件；该条件的结果只能由不确定的未来经济事件的发生与否来确认。或有事项包含着企业可能拥有的资产（下称“或有资产”）或负债（下称“或有负债”）的某种不确定性，而这种不确定性将伴随一种或多种未来经济事件的发生与否而最终得以明确。或有事项可分为或有资产或或有负债。
The P/E Ratio
6.The Price/Earning (P/E) ratio, which measures investor confidence in a company, is the ratio of the market price per share to earnings per share. The P/E ratio in comparing the relative value placed on the earnings of different
companies and in comparing the value placed on a company’s share in relation to the overall market. Companies with track records of rapid growth may sell at P/E ratio higher. Companies with “flat” earnings or earnings expected to decline in future years often sell at price-earnings ratios lower.
For example, A corporation’s earnings per share is 0.18, a stock’s market price is $15. Then, the corporation’s price-earning ratio is as follows: Market price per share / Earnings per share =15 / 0.18 = 83
[参考译文]
市盈率
测定投资者对于一家公司信心的市盈率，即为每股市场价与其收益之比。市盈率既可用于比较不同公司之间股价收益的相对价值，也可用于比较某单一公司股票相对于整个市场股票的价值。具备高增长业绩的公司的股票能以高市盈率出售，而收益“贫乏”或是未来若干年收益可能滑坡的公司的股价往往以较低市盈率出售。譬如，甲公司每股收益为0.18，每股市场价是15美元，则该公司的市盈率为：每股市场价/ 每股收益= 15 / 0.18 = 83
7.Both the balance sheet and the income statement have a limited information about the cash flows of an enterprise during a period. For instance, balance sheet might show what assets have been acquired or disposed of and what liabilities have been incurred or liquidated. The income statement provides information about resources, but not exactly cash, provided by operations. None of these statements presents a detailed summary of all the cash inflows and outflows, or the sources and uses of cash during the period. To fill this need, the statement of cash flows (also called the cash flow statement) is required.
[参考译文] 资产负债表和损益表仅提供企业在某一段会计期间内有关现金流的有限信息。例如，资产负债表可能表明企业已收购或出售什么资产，或是已发生或清算什么债务。损益表提供的是有关企业经营的资源而非现金流的信息。在该会计期间内，这些报表没有一个能提供所有的现金流入和流出，或现金来源与使用的详细总结。为了填补这方面的需要，现金流量表（也称为现金流量表）是必需的。
财务分析复习
会计分析的内涵与步骤：会计分析的目的在于评价企业会计所反映的财务状况与经营成果的真实程度。会计分析的作用，一方面通过对会计政策、会计方法、会计披露的评价，揭示会计信息的质量；另一方面通过对会计灵活性、会计估价的调整，修正会计数据，为财务分析奠定基础，并保证财务分析结论的可靠性。步骤：1、阅读会计报告；2、比较会计报表；3、解释会计报表；4、修正会计报表信息。
会计分析在财务分析中的地位和作用：会计分析是财务报表分析的重要步骤之一，是财务分析的基础。会计分析的目的在于评价企业会计所反映的财务状况与经营成果的真实程度。会计分析的作用，一方面通过对会计政策、会计方法、会计披露的评价，揭示会计信息的质量；另一方面通过对会计灵活性、会计估价的调整，修正会计数据，为财务分析奠定基础，并保证财务分析结论的可靠性。
所有者权益变动表与其他会计报表的关系：资产负债表报告的是某一时点的价值存量，利润表、现金流量表与所有者权益变动表反映的是两个时点之间的存量变化——流量，利润表反映了所有者权益变动的一部分，现金流量表则反映了
现金的变化过程，所有者权益变动反映的是资产负债表中所有者权益具体项目的变化过程。四张会计报表用会计语言反映了会计期间的总财务状况和经营业绩。
现金流量表与资产负债表、利润表有何关系：
1、资产负债表中现金及其等价物期末余额与期初余额只之差=现金流量表中现金及其等价物净增加；
2、利润表中的净销货额—资产负债表中的应收账款（票据）增加额+预收账款增加额=现金流量表中的销售商品、提供劳务收到的现金；
3、资产负债表总除现金及其等价物之外的其他各项流动资产和流动负债的增加（减少）额=现金流量表中各相关项目的减少（增加）额。
资产负债表各个项目开展分析应从哪方面入手？如货币资金变动原因分析；应收账款分析如何开展？应收账款变动原因？存货等等：
1、货币资金变动的原因可能为：第一、销售规模的变动。第二、信用政策的变动。第三、为大笔现金支出做准备。第四、资金调度。第五、所筹资金尚未使用。（p101）
2、应收账款分析应从以下几个方面进行：第一、关注企业应收账款的规模及变动情况。第二、分析会计政策变更和会计估计变更的影响。第三、分析企业是否利用应收账款进行利润调节。第四、要特别关注企业是否有应收账款巨额冲销行为。
从经营角度讲，其变动原因可能为：1、企业销售规模变动导致应收账款变动。2、企业信用政策改变，当企业实行比较严格的信用政策时，应收账款的规模就会小些；反之则会大些。3、企业收账政策不当或收账工作执行不力。当企业采取较严格的收账政策或收账工作得力时，应收账款的规模就会小些。4、应收账款质量不高，存在长期挂账且难以收回的账款，或因客户发生财务困难，暂时难以偿还所欠货款。
对现金流量表的正确认识。特别注意净利润与经营活动现金净流量的差异原因分析（P167）
所有者权益变动的原因：
1、本期净利润；
2、直接计入所有者权益的利得和损失；
3、会计政策和会计错误更正的影响；
4、股东投入资本；
5、向股东分配利润；
6、提取盈余公积。
财务会计报表信息的局限性：
1、财务会计报表计量的局限性；
2、财务会计报表内容的局限性；
3、财务会计报表时间的局限性。（p47）
企业财务信息的使用者有哪些？他们分别关注哪些财务信息：
1、投资者。了解其投资的完整性和投资报酬，企业资本结构的变化、未来的获利能力和利润分配政策等。
2、债权人。了解企业的偿债能力，了解其债权的保障和利息的获取，以及债务人是否有足够的能力按期偿付债务。
3、政府及其机构。了解企业的经验活动，社会资源的分配情况，以作为决定税收等经济政策和国民收入等统计资料的基础。
4、潜在的投资者和债权人，了解企业的发展趋势、经营活动的范围、为选择投资和贷款方向提供依据。
营业利润、利润总额与净利润的关系。
营业利润=营业利润=主营业务收入+其他业务收入-主营业务成本-主营业务税金及附加-其他业务成本-期间费用
利润总额=营业利润+营业外收入-营业外支出
净利润=利润总额-所得税
影响企业短期偿债能力、长期偿债能力的因素各有哪些？
短期：P211
（一）企业内部因素
1、企业的资产结构,，特别是流动资产结构。
2、流动负债结构
3、企业的融资能力
4、企业的经营现金流量水平
（二）企业外部因素
1、宏观经济形势
2、证券市场的发育和完善程度
3、银行的信贷政策
除以上主要因素，还有企业的财务管理水平，母公司和子公司之间的资金调拨等。
长期：P222
1、企业的盈利能力
2、投资效果
3、权益资金的增长和稳定速度
4、权益资金的实际价值
5、企业的经营现金流量
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
机械设计中英文外文翻译文献
(文档含英文原文和中文翻译) 中英文资料外文翻译 Fundamentals Of Machinery Design This introductory chapter is a general survey of machinery design．First it presents the definition and major role of machinery design，the relationship between machinery
and its components．Then it gives an overview of machinery design as a fundamental course and outlines a general procedure of machinery design followed by all the engineers．Finally, it lists the contents of the course and the primary goals to be achieved． 1．1 The role of machinery design Machinery design is to formulate all engineering plan．Engineering in essence is to utilize the existing resources and natural law to benefit humanity．As a major segment of engineerin，machinery design involves a range of disciplines in materials，mechanics，heat，flow，control，electronics and production．Although many high technologies are computerized and automated，and are rapidly merged into Our daily life，machines are indispensable for various special work that is difficult or impracticable to be carried out by human．Moreover，machinery can significantly improve efficiency and quality of production，which is crucial in current competitive global market． In the modern industrialized world，the wealth and living standards of a nation are closely linked with their capabilities to design and manufacture engineering products．It can be claimed that the advancement of machinery design and manufacturing can remarkable promote the overall level of a country’s industrialization．Those nations，who do not perform well in design and manufacture fields，are not competitive in world markets．It is evident that several countries that used to be leaders in the design and manufacturing sectors until the l 960s and the 1 970s had，by the l990s，slipped back and lost their leadership．On the contrary, our Country is rapidly picking up her position in manufacturing industry since the l 9 80s and is playing a more and more vital role in the global market．To accelerate such an industrializing process of our country, highly skilled design engineers having extensive knowledge and expertise are needed．That is why the course of machinery design is of great significance for students of engineering． The course of machinery design is considerable different from those background subjects in science and mathematics．For many students，it is perhaps one of their basic professional engineering courses concerned with obtaining solutions to practical problem s．Definitely these solutions must clearly represent an understanding of the underlying science，usually such an understanding may not be sufficient，empirical knowledge or engineering judgement has to be also involved．Furthermore，due to be professional nature of this subject，most design problems may not have one right solution．Nevertheless it is achievable to determine a better design from all feasible solutions． 1．2 Machinery and components A state-of-the-art machine may encompass all or part of mechanical，electrical，control，sensor，monitoring and lubricating sub—systems．In
(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。
建筑类外文文献及中文翻译
forced concrete structure reinforced with an overviewRein Since the reform and opening up, with the national economy's rapid and sustained development of a reinforced concrete structure built, reinforced with the development of technology has been great. Therefore, to promote the use of advanced technology reinforced connecting to improve project quality and speed up the pace of construction, improve labor productivity, reduce costs, and is of great significance. Reinforced steel bars connecting technologies can be divided into two broad categories linking welding machinery and steel. There are six types of welding steel welding methods, and some apply to the prefabricated plant, and some apply to the construction site, some of both apply. There are three types of machinery commonly used reinforcement linking method primarily applicable to the construction site. Ways has its own characteristics and different application, and in the continuous development and improvement. In actual production, should be based on specific conditions of work, working environment and technical requirements, the choice of suitable methods to achieve the best overall efficiency. 1、steel mechanical link 1.1 radial squeeze link Will be a steel sleeve in two sets to the highly-reinforced Department with superhigh pressure hydraulic equipment (squeeze tongs) along steel sleeve radial squeeze steel casing, in squeezing out tongs squeeze pressure role of a steel sleeve plasticity deformation closely integrated with reinforced through reinforced steel sleeve and Wang Liang's Position will be two solid steel bars linked Characteristic: Connect intensity to be high, performance reliable, can bear high stress draw and pigeonhole the load and tired load repeatedly.
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
625个财务会计专业常用英语单词汇总
625个财务会计专业常用英语单词汇总 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
外文翻译
本科毕业论文外文翻译 外文译文题目（中文）：再生建筑垃圾作为混凝土骨料用于 可持续建筑材料的探究 学院: 城市建设学院 专业: 土木工程 学号: 201308141162 学生姓名: 郑健 指导教师: 唐红 日期: 二○一七年六月
InternationalConferenceonSustainableDesign,Engineeringan dConstruction Recycled Construction Debris as Concrete Aggregate for Sustainable Construction Materials ShahidKabir*,AmmarAl-ShayebandImranM.Khan ProcediaEngineering145(2016)1518–1525 （可持续设计、工程与建筑国际会议） 再生建筑垃圾作为混凝土骨料用于可持续建筑材料的探究ShahidKabir*,AmmarAl-ShayebandImranM.Khan （土木与环境工程系，费萨尔国王大学，沙乌地阿拉伯王国）能源与工程145(2016)1518–1525
摘要 为了比较各种来源有差异的再生混凝土骨料废料拆除的工程性质，笔者专门为此做了一个实验：实验室从一个已知的工程性质商业预拌混凝土公司得到样品来测试混凝土废物，通过一些关于样品的工程性质的信息具体，并从结合市场规则的前提出发将其作为实验的控制样品。本研究探讨了潜在的建筑废物的可持续建筑材料的发展，以获得建筑废物的经济回报。将建筑垃圾处理成砾石后，计算出废料的再生材料量，进行骨料试验。实验室样品的制作是对各种废物来源进行混合设计与骨料回收的基础上完成的，得到控制样品后，最后进行抗压强度，拉伸强度，抗弯强度，以及一些非破坏性试验（NDT），如脉冲速度和锤击试验。从不同的测试得到的结果之间的相关性进行了分析，在这个实验程序中，指出样品之间的线性相关性以及其他机械性能的评价，如抗压强度，劈裂抗拉强度，弯曲强度，脉冲速度等。 关键词 可持续混凝土设计；再生骨料，建筑拆除混凝土，混凝土工程性能 一、引言 固体废物管理是全球面临的严峻挑战，而这也是海湾地区的一个特殊问题 ，其中大多数国家有着世界上最高的人均废物产生量。工业增长、建设繁荣、快速城市化、生活方式的改变和不可持续的消费模式，都对这一日益严重的浪费问题有着不小的影响。城市化建设的加速导致了数十亿美元的建设公共基础设施部门的建设项目的支出，这导致了建筑材料与相关建筑废弃物的管理不断增长的物质人力需求。拆除旧建筑物，成吨的建筑废料被丢弃；这些拆除的混凝土也常常被认为是没有价值的，作为拆卸废物处置。然而，大多数建筑垃圾被认为是有利用价值的，可以可用于再生建筑材料。 自然资源通常由建筑业大量消耗，同时还生产大量的建筑和拆除废物。碳废物构成最大的固体废物量。例如，美国建筑业每年产生超过1亿吨的碳废物，而大约有29%的固体废物流是由建筑业产生的。此外，英国的碳废物废物贡献率超过50%，每年有着7000万吨的碳废物被丢弃。克莱文等人在1994年的报道说，建筑活动产生的约20-30%的废物在澳大利亚，这是弃置垃圾的填埋场。而在1993-2004年间，则是中国香港建筑垃圾的巅峰年代，建筑垃圾的制造量翻了一番，达到2000万吨。2004年。在香港近23%的固体废物来自建筑业活动。大量的建筑垃圾在不同的国家揭示了地方行动的重要性，同时，回收和再利用建筑废物在整个建筑行业的生命周期中有着显著的意义。 建筑废物的产生和建筑材料消耗以及自然资源的不可持续使用也与建筑业的不利环境影响有关。在全球范围内，据估计，约30%的废物处置堆填区来源于建筑和拆除活动。此外，自然资源的过度使用，如碎石生产、爆破土石的山区，已成为一个日益严重的环境问题，这些工业生产的废物需要通过创新思想来加以解决，同时改善可持续发展的综合管理方案来获得经济回报。
机电专业论文英文文献及其中文译文
毕业论文外文文献翻译译文题目:INTEGRATION OF MACHINERY 外文资料翻译资料来源：文章名：INTEGRATION OF MACHINERY 《Digital Image Processing》书刊名：作者：Y. Torres J. J. Pavón I. Nieto and J. A.Rodríguez 章节：2.4 INTEGRATION OF MACHINERY INTEGRATION OF MACHINERY （From ELECTRICAL AND MACHINERY INDUSTRY）ABSTRACT Machinery was the modern science and technology development inevitable resultthis article has summarized the integration of machinery technology basic outlineand the development background .Summarized the domestic and foreign integration ofmachinery technology present situation has analyzed the integration of machinerytechnology trend of development. Key word：integration of machinery ，technology，present situation ，productt，echnique of manufacture ，trend of development 0. Introduction modern science and technology unceasing development impelleddifferent discipline intersecting enormously with the seepage has caused the projectdomain technological revolution and the transformation .In mechanical engineeringdomain because the microelectronic technology and the computer technology rapiddevelopment and forms to the mechanical industry seepage the integration of machinerycaused the mechanical industry the technical structure the product organizationthe function and the constitution the production method and the management systemhas had the huge change caused the industrial production to enter into quottheintegration of machineryquot by quotthe machinery electrificationquot for the characteristicdevelopment phase. 1. Integration of machinery outline integration of machinery is refers in theorganization new owner function the power function in the information processingfunction and the control function introduces the electronic technology unifies thesystem the mechanism and the computerization design and the software whichconstitutes always to call. The integration of machinery development also has becomeone to have until now own system new discipline not only develops along with thescience and technology but also entrusts with the new content .But its basiccharacteristic may summarize is: The integration of machinery is embarks from thesystem viewpoint synthesis community technologies and so on utilization mechanicaltechnology microelectronic technology automatic control technology computertechnology information technology sensing observation and control technologyelectric power electronic technology connection technology information conversiontechnology as well as software programming technology according to the systemfunction goal and the optimized organization goal reasonable disposition and thelayout various functions unit in multi-purpose high grade redundant reliable inthe low energy consumption significance realize the specific function value andcauses the overall system optimization the systems engineering technology .From thisproduces functional system then becomes an integration of machinery systematic orthe integration of machinery product. Therefore quotintegration of machineryquot coveringquottechnologyquot and quotproductquot two aspects .Only is the integration of machinerytechnology is based on the above community technology organic fusion one kind ofcomprehensive
(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
财务会计英语专业常用词汇大全
财务会计英语专业常用词汇大全 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