会计专业英语
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
1.Which 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.
https://www.wendangku.net/doc/e015905894.html,ed by business, government, nonprofit organizations, and individuals.
2.An objective of financial reporting is to ( B )
A. Assess the adequacy of internal control.
B.Provide information useful for investor decisions.
C.Evaluate management results compared with standards.
D.Provide information on compliance with established procedures.
3.Which of the following statements is(are) correct?( B )
A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.
B.A company may use different depreciation methods in its financial statements and its income tax return.
C.The cost of a machine includes the cost of repairing damage to the machine during the installation process.
D.The 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 )
A.It displays sources and uses of cash for the period.
B.It is an expansion of the basic accounting equation
C.It is not sometimes referred to as a statement of financial position.
D.It is unnecessary if both an income statement and statement of cash flows are availabe.
5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A )
https://www.wendangku.net/doc/e015905894.html,rmation used to determine which products to poduce
https://www.wendangku.net/doc/e015905894.html,rmation about economic resources, claims to those resources, and changes in both resources and claims.
https://www.wendangku.net/doc/e015905894.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows.
https://www.wendangku.net/doc/e015905894.html,rmation that is useful in making ivestment and credit decisions.
6.Each of the following measures strengthens internal control over cash receipts except. ( C )
A.The use of a petty cash fund.
B.Preparation of a daily listing of all checks received through the mail.
C.The use of cash registers.
D.The deposit of cash receipts in the bank on a daily basis.
7.The primary purpose for using an inventory flow assumption is to. ( A )
A.Offset against revenue an appropriate cost of goods sold.
B.Parallel the physical flow of units of merchandise.
C.Minimize income taxes.
D.Maximize the reported amount of net income.
8.In general terms, financial assets appear in the balance sheet at. ( B )
A.Current value
B.Face value
C.Cost
D.Estimated future sales value.
9.If the going-concem assumption is no longer valid for a company except. ( C )
https://www.wendangku.net/doc/e015905894.html,nd held as an ivestment would be valued at its liquidation value.
B.All prepaid assets would be completely written off immediately.
C.Total contributed capital and retained earnings would remain unchanged.
D.The allowance for uncollectible accounts would be eliminated.
10.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses?( C )
A.Expenses appear on the left side of the balance sheet and are recorded by debits;revenue appears on the right side of the balance sheet and is reoorded by credits.
B. Expenses appear on the left side of the income statement and are recorded by debits; Revenue appears on the right side of the income statement and is recorded by credits.
C.The effects of revenue and expenses on owners’ equity.
D.The realization principle and the matching principle.
11.Which of the following statements is(are) correct?( B )
A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets.
B.The cost of a machine do not includes the cost of repairing damage to the machine during the installation prcess.
C.A company may use same depreciation methods in its finacial statements and its income tax return.
D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the straight-line method.
12.A set of financial statements ( B ) except.
A.Is intended to assist users in evaluating the financial position, profitability, and future prospects of an entity.
B.Is intended to assist the Intemal Revenue Service in detemining the amount of income taxes owed by a business organization.
C.Includes notes disclosing information necessary for the proper interpretation of the statements.
D.Is intended to assist investors and creditors in making decisions inventory the allocation of economic resources.
13.The primary purpose for using an inventory flow assumption is to. ( B )
A.Parallel the physical flow of units of merchandise.
B.Offset against revenue an appropriate cost of goods sold
C.Minimize income taxes.
D.Maximize the reported amount of net income.
14.Indicate all correct answers. In the accounting cycle. ( D )
A.Transactions are posted before they are journalized.
B.A trial balance is prepared after journal entries haven’t been posted.
C.The Retained Earnings account is not shown as an up-to-date figure in the trial balance.
D.Joumal entries are posted to appropriate ledger accounts.
15.According to text, Objectives of Financial Reporting by Business Enterprises. ( D )
A.Extemal users have the ability to prescribe information they want.
https://www.wendangku.net/doc/e015905894.html,rmation is always based on exact measures.
C.Financial reporting is usually based on industries or the economy as a whole.
D.Financial accounting does not directly measure the value of a business enterprise.
16.Indicate all correct answers. Dividends except ( A )
A.Decrease owners’ equity.
B.Decrease net income
C.Are recorded by debiting the Cash account
D.Are a business expense
17.Which of the following practices contributes to efficient cash management? ( C )
A.Never borrow money-maintain a cash balance sufficient to make all necessary payments.
B.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.
C.Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance.
D.Pay each bill as soon as the invoice arrives.
18.Which of the following would you expect to find in a correctly prepared income statement? ( A )
A.Revenues earned during the period.
B.Cash balance at the end of the period.
C.Contributions by the owner during the period.
D.Expenses incurred during the next period to earn revenues.
19.Which of the following are important factors in ensuring the integrity of accounting information? ( D )
A.Institutional factors, such as standards for preparing information.
B.Professional organizations, such as the American Institute of CPAs.
https://www.wendangku.net/doc/e015905894.html,petence’ judgment’ and ethical behavior of individual accountants’
D.All of the above.
三、Practices1
1.On Jan.1, 2000, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $40,000 for 2000, calculated under the sum-of –the-years’–digits method. Required: Determine the acquisition cost of the equipment. ( C ) A.$210,000 B.$250,000 C.$225.000 D.$200,000
2. On Jan.2, 2002, Mark Co, acquired equipment to use in its operations. The equipment has an estimated useful life of 10 years and an estimated salvage value of $5,000. The depreciation applicable to this equipment was $24,000 for 2004, calculated under the sum-of –the-years’–digits method (4%). Required: Determine the acquisition cost of the equipment. ( C )
A.$220,000
B.$250,000
C.$224.000
D.$200,000
3. October 1, 2005, Coast Financial Ioaned Bart Corporation $3000,000, receiving in exchange a nine-month, 12 percent note receivable. Coast ends its fiscal year on December 31 and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from Bart Corporation during 2006 will amount to. ( A )
A.$9,000
B.$18,000
C.$27.000
D.$36,000
Question: What is the reconciled balance? ( B )
A.$4,187
B.$4,085
C.$4,090
D.$4,000
Required: Choose the reconciled balance. ( D )
A.$3,220
B.$3,250
C.$3,200
D.$3,225
Required:Calculate the cost of goods available for sale(C)
A.$475,000
B.$474,000
C.$470,000
D.$473,000
Required: Calculate the cost of goods sold ( D )
A.$225,000
B.$254,000
C.$250,000
D.$253,000
8.At the end of the current year, the accounts receivable account has a debit balance of $60,000 and net sales for the year total $100,000. The allowance account before adjunstment has adebit balance of a $500, and uncollectible accounts expense is estimated at 1% of net sales. Question: The entry for the above bad debts is ( A )
A.Dr. Bad Debt Accts. $1,500
B.Dr. Bad Debt Accts. $500
Cr. Allowance Doubtful Accts. $1,500 Cr. Allowance Doubtful Accts. $500
C. Dr. Bad Debt Accts. $1,000
D. Dr. Bad Debt Accts. $1,500
Cr. Accts Rec. $1,000 Cr. Accts Rec. $1,500
9.The balance sheet items to The Oven Bakery(arranged in alphabetical order)were as follows at August 1,2005.(You are to compute the missing figure for retained earnings.)(4%)
REQUIRED:Find Retained earnings at August 1 2005(D)
A.$420,000
B.$44,000
C.$40,000
D.$48,000
Practices2
Sue began a public accounting practice and completed these transactions during first month of the current year. Required: Choose the entries to record the following transactons.
1.Invested $50,000 cash in a public accounting practice begun this day. ( A )
A.Dr. Cash $50,000
B.Dr. Capital Stock $50,000
Cr. Capital Stock $50,000 Cr. Cash $50,000
2.Paid cash for three monts’ office rent in advance $900(B)
A.Dr. Rent Exp. $900
B.Dr. Prepaid Rent $900
Cr. Cash $900 Cr. Cash $900
3.Paid the premium on two insurance policies, $300. ( )
A.Dr. Prepaid Insurance $300
B.Dr. Insurance Exp $300
Cr. Cash $300 Cr. Cash $300
https://www.wendangku.net/doc/e015905894.html,pleted accounting work for Sun Bank on credit $1000. ( A )
A.Dr. Accts Rec $1000
B.Dr. Cash $1000
Cr.Accounting Revenue $1000 Cr.Accounting Revenue $1000
5.Paid the monthly utility bills of the accounting office $300 ( A )
A.Dr Utility Exp $300
B.Dr office Exp $300
Cr. Cash $300 Cr. Cash $300
Linda began a public accounting practice and completed these transactons during first month of the current year. Required: Choose the entries to record the following transactons.
6.Invested $20,000 cash in a public accounting practice begun this day. ( A )
A.Dr Cash $20,00
B.Dr Capital Stock $20,000
Cr. Capital Stock $20,000 Cr. Cash $20,00
7.Paid cash for three months’ office rent in advance $1200.( B )
A.Dr. Rent Exp $1200
B.Dr. Prepaid Rent $1200
Cr. Cash $1200 Cr. Cash $1200
8.Purchased offfice supplies $100 and office equipment $2,000 on credit. ( B )
A.Dr. Office Equipment $2,000
B.Dr.Office Equipment $2,000
Office Supplies $100 Office Supplies $100
Cr. Accts Rec. $2,100 Cr.Accts Pay. $2,100
https://www.wendangku.net/doc/e015905894.html,pleted accounting work for Jack Hall and collected $2000 cash therefore. ( B )
A.Dr. Accts Rec $2000
B.Dr. Cash $2000
Cr.Accounting Revenue $2000 Cr.Accounting Revenue $2000
10.Purchase additional office equipment on credit $2500.( A )
A.Dr.Office equipment $2500
B.Dr. Office equipment $2500
Cr.Accts Pay $2500 Cr.Accts Rec $2500
四、Translation:
1)The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equal. If more than two accounts are affceted, the total of the debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the company’s accounting records are maintained manually or by computer.
1.The mechanics of double-entry accounting.( B )
A.会计两次记账的制度
B.复式记账机制
C.会计的重复记账体制
2.the debit and credit amounts are equal. ( A )
A.借方金额与贷方金额是相等的
B.借出金额与贷款金额是相等的
C.借入金额与贷款金额是相等的
Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience indicates that.1)inspite of numerous business failures, companies have a fairly high continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments.
3.in spite of numerous business failures, companies have a fairly high continuance rate. ( B )
A.可惜有许多企业失败,但公司仍有较高的持续经营比率。
B.尽管有许多企业倒闭,但公司仍有较高的持续经营比率。
C.大中型商业的主要会计工作办公被叫做统制账。
4.fulfill their objectives and commitments. ( C )
A.他们充满客观困难与承诺责任。
B.完成他们的目的与提交审议。
C.实现与履行他们的目标及义务。
The accountants in a privat business, large or small, must record transactions and prepare periodic financial statements from accounting recrds. 1)The chidf accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. As a part of the top management team, the controller 2)is charged with the task of running the business, setting its objecives, and seeing that these objecives are met.
5.The chief accounting officer in a medium-sized or large business is usually called the controller ( B )
A.中等或大的商业的主要会计官员通常被称为控制者。
B.大中型企业的主要会计官员通常被称为主计长。
C. .大中型企业的主要会计工作办公被叫做统制账。
6.is charged with the task of running the business, setting its objectives, and seeing that these objectives are met. ( A)
A.负责企业经营运作工作，设定经营目标，并了解目标的实现。
B.收取商业企业滚动运作费，设定其客观条件，并观察这些条件的满足。
C.承担企业经营运作工作，设定经营目标，并了解目标的实现。
Accounting practice needs certain guidelines to action. Accounting theory 1)provides the rationale or justification for accounting practice. The structure of accounting theory rests on foundation of basic concepts and assumptions that are ver broadm few in number, and derived from accounting practice. The principles of accounting are unlike the principles of the natural sciences and mathematics, because they cannot be derived from or proved by the laws of nature.
2)Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority, and acceptability.
7.provides the rationale or justification for accounting practice. ( B )
A.提供合理公正的会计实践
B.为会计实务提供理性的判断标准
C.为实践提供有理公正的会计理论
8.Accounting principles cannot be discovered; they are created, developed, or decreed. Accounting principles are supported and justified by intuition, authority, and acceptability. ( C )
A.会计原则不能发现理论，它们创造、发展理论并将之立法。
B. 会计原则不能发现理论，它们创造、发展了理论并立法通过。
C. 会计原则不能发现，它们是被创造、发展后通过立法来确定。
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
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.
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)
会计专业术语中英文对比(最新整理)
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 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
会计专业英语翻译
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
《财会专业英语》期末试卷及答案
《财会专业英语》期终试卷 I.Put the following into corresponding groups. (15 points) 1.Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5.Short-term loans 6.Intangible assets 7.Cost of production 8.Current year profit 9. Capital reserve 10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payroll II.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the account receivable A.assets increase B.assets do not change C.owner’s equity d ecreases D.liabilities decrease 2. A balance sheet report . A. the assets, liabilities, and owner’s equity on a particular date B. the change in the owner’s capital during the period C. the cash receipt and cash payment during the period D. the difference between revenues and expenses during the period 3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000
会计英语专业词汇2009
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
(完整版)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
(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。
管理会计专业术语词汇大全(英文版)
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
财务管理专业英语期末复习
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
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 1.Which 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. https://www.wendangku.net/doc/e015905894.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The 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 ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.wendangku.net/doc/e015905894.html,rmation used to determine which products to poduce https://www.wendangku.net/doc/e015905894.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.wendangku.net/doc/e015905894.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.wendangku.net/doc/e015905894.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C ) A.The use of a petty cash fund. B.Preparation of a daily listing of all checks received through the mail. C.The use of cash registers. D.The deposit of cash receipts in the bank on a daily basis. 7.The primary purpose for using an inventory flow assumption is to. ( A )
会计专业英语
会计专业英语 business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求主张要求权 management buyout 管理层收 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票 private corporation 私募公司未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东preferred stockholder 优先股股东 debt holder 债权人 well-being 福利diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本bonding cost 契约成本 monitoring costs 监督成本 takeover 接管corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值marketable securities 油价证券 check 支票 money order 拨款但、汇款单withdrawal 提款 accounts receivable 应收账 credit sale 赊销inventory 存货 property,plant,and equipment 土地、厂房与设备depreciation 折旧 accumulated depreciation 累计折旧