翻译会计英语

1、将下列分录翻译成英文

1.借：固定资产清理 30 000

累计折旧 10 000

贷：固定资产 40 000

2.借：银行存款 10 500

贷：交易性金融资产 10 000

投资收益 500

3．借：应付职工薪酬 1 000

贷：库存现金 1 000

4．借：银行存款 4 095

贷：其他业务收入 3 500

应交税费–应交增值税（销项税额） 595

5．借：应付票据 40 000

贷：银行存款 40 000

2. 将以下句子翻译成中文

(1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to b e the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport such as football or basketball.

(2) Accounting have devised procedures whereby the fl ows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the real world involves numerous de cisions and judgments.

（3）Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”. （4）The use of accounting information is not limited to the busin ess world. We live in an ear of accountability.An individual must account for his or her income and must file income tax returns. Often an individual must supply personal accounting information in order to qualify for a loan, to obtain a credit card, or t o be eligible for a college scholarship.

1

英语课文翻译1

第一单元A 上帝显灵 1罗布·博尔医生正渴望吃上一顿热乎乎的火鸡晚餐和苹果馅饼。这位52岁的内科医生在他的家庭诊所忙碌了整整一个星期，治疗那些患有咽喉疼痛或耳朵感染的病人，这时正准备在他所属教会的年度筹款晚宴上享受一些家常烹饪，并和教友相聚。 2博尔和家人走进拥挤的圣约翰联合基督教会体育馆，发现很多人排着长队等座。对此他已司空见惯。伊利诺伊州莫克那镇的火鸡宴已成为深受欢迎的活动，成百上千的人从芝加哥周围的郊区赶来参加这项活动。许多人甚至不是这个教会的会员，他们只是听说这里有美食，愿意花上10美元饱餐一顿，同时为教会的新活动中心做点贡献。博尔和妻子达娜还有他们14岁的儿子凯尔每年都来。 3博尔刚坐下，还没来得及把餐巾在膝盖上放好，就听到房间另一头传来了喧闹声。“快帮帮忙！”一个女人大叫着。“有人知道怎么做海姆利克急救吗？” 4 博尔医生一跃而起，看到一个银发老太太伏在椅子上。“我是医生，出什么事了？”博尔对围在76岁的帕特·罗勒身边的人群问道。 5“我婆婆被一块火鸡卡住了。”焦急的科琳·罗勒答道，“我们已经试过海姆利克急救了，但没有效果。”博尔从后环抱住帕特，将手放在她的腹部，用拳头使劲往上推，但没有任何动静。他迅速把帕特扶起来，放到地上，让她的姿势更有利于急救。他又用海姆利克急救试了两次，但仍不见效。 6 这太不可思议了，博尔心想。他开始担心自己救不了她。抬起头，他认出了史蒂夫?霍布林，他办公室附近一家医院的护士。“史蒂夫，你把手指伸进她的喉咙，看看能否掏出什么，”他吩咐道。霍布林将手指伸进去，掏出了一小块火鸡。 7但是帕特仍然没有呼吸。事实上，她的脸色正在迅速变青。显然她的喉咙里还卡着食物。博尔知道，要把空气送入她的肺部，必须采取极端的行动，而且要快。唯一可以做的就是进行紧急气管切开手术。 8 “打911！给我拿把锋利的刀过来！”他大声喊道。他的妻子赶紧跑向厨房，霍布林则把他的小折刀递了过来。 9 博尔以前从未做过这种手术。他回想起唯一一次看过别人做这种手术，还是20年前在医院实习的时候。那次手术是由外科专家在无菌

有关会计科目的中英文对照

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会计专业词汇英语翻译

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会计科目英文缩写

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应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment

会计英语翻译

A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner. A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。 A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. 公司由股东拥有，股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. 股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。

人教版九年级英语课文全册翻译

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