常用财务会计英语

《中美比较财务会计学》附录

如需转载，请注明来处 FanE『翻译中国』《中美比较财务会计学》附录《Glossary for International Accounting

Standards》

Glossary for International Accounting Standards

part 2

balance between benefit and cost 收益与成本的平衡

balance sheet 资产负债表

balance sheet date 资产负债表日

balance sheet liability method 资产负债表负责法

bank overdrafts 银行透支

basic earnings per share 基本每股收益

beginning of the period 期初

benchmark treatments 基准处理方法

beneficiary 受益人

best estimate 最佳估计

bid bonds 投标保函

bid price 出价

bills 帐单

binding sale agreement 约束性销售协议

board of directors 董事会

bonus 奖金；红利

bonus issue 红股

bonus plan 奖金计划

borrowing agreements 借款协议

borrowing cost 借款成本

bottom-up test 由下而上测试

branch 分支机构

brand name 商标名称

brokerage 经纪人佣金；经纪人业务

business combination 企业合并

business combination which is an acquisition 购买式企业合并business segment 业务分部

buy back 回购

buying segment 采购分部

call option 看涨期权、买入期权

callable 可赎回的

callable debt 可赎回债券

cap （利率）上限

capital 资本

capital approach 资本法

capital asset pricing model 资本资产定价模型

capital commitment 资本承诺

capital contributions 资本投入

capital gain 资本利得

capital maintenance 资本保全

capital transactions 资本交易

capitalisation 资本化

capitalization issues 资本化发行

capitalization rate 资本化比率

carry forward 结转后期

carry forward of unused tax credit 未利用的税款抵减结转后期

carry forward of unused tax losses 未利用的可抵扣（应税利润额的）亏损结转后期

carrying amount 账面金额

carrying back a tax loss 可抵扣（应税利润额的）亏损抵前

cash 现金

cash basis 收付实现制

cash equivalents 现金等价物

cash flow 现金流量

cash flow risk 现金流量风险

cash flow statements 现金流量表

cash generating unit 现金产出单元

cash in banks 银行存款

cash inflow 现金流入

cash on hand 库存现金

cash outflow 现金流出

certificates of deposit 存单

changes in accounting policies 会计政策变更

changes in financial position 财务状况变动

charge against 借记；计入

chief executive officer 首席执行官，行政总裁，总经理

class of assets 资产类别

classification 分类，归类

clearing house 清算所

closing rate 期末汇率

collateral 抵押品

collateralised borrowing 抵押借款

collectability 可收回性

collection cost 收帐费用

combination of shares 并股

combine 合并

combined entity 合并实体

combined result 合并经营结果

combining and segmenting construction contract

合并和分立的建造合同

combining enterprise 参与合并的企业

commission 佣金

commitment 承诺

commitment fee 承诺费，承约费

commodity contract 商品合同

commodity future contract 商品期货合同

commodity-based contract 以商品为基础的合同

common share 普通股

comparability 可比性

comparable uncontrolled price method 不加控制的可比价格法comparative period 比较期限

compensated absences 带薪缺勤

compensation 补偿，报酬

compound instrument 复合金融工具

computer software 计算机软件

concentration of credit risk 信用风险集中

concentration of risk 风险集中

consideration 对价

consistency 一致性

consolidated balance sheet 合并资产负债表consolidated financial statements 合并财务报表consolidated group 合并集团

consolidated income statement 合并收益表consolidation 合并

consolidation of shares 并股

consolidation procedure 合并程序

constant rate of return 固定回报率construction contract 建造合同

construction overhead 施工间接费用

constructive obligation 推定义务

consumable 易耗品

contingencies 或有事项

contingent asset 或有资产

contingent commitments 或有承诺

contingent gains 或有利得

contingent liabilities 或有负债

contingent losses 或有损失

contingent rental 或有租金

contingent issuable shares 或有可发行股contract 合同，合约

contractor 承包商

contractual obligation 合同义务

contractual provision 合同条款

contractual right 合同权利

contribute 注资，出资

contribution 出资，提存金

control 控制

convention 惯例

conversion option 转换期权

conversion right 转换权

convert 转换

convertible 可转换

convertible bonds 可转换债券

copyright 版权

corporate assets 总部资产

corridor 区间

cost 成本

cost method 成本法

cost of acquisition 购买成本，收买成本，购并成本cost of an investment 投资成本

cost of conversion 加工成本，转换成本

cost of disposal 处置成本

cost of goods sold 销货成本

cost of inventorise 存货成本

cost of labor 人工成本

cost of purchase 采购成本

cost of sales 销售成本

cost of sales method 销售成本法

cost recovery approach 成本收回法

cost saving 成本节省

cost-plus contract 成本加成合同

cost-plus method 成本加成法

cost of acquisition 购买成本

cost of meterial 材料成本

cost of registering 注册费用

cost to complete 完工尚需发生的成本

counterparty 对应方

credit 贷记；贷项

credit facilities 信用便利

credit risk 信用风险

credit term 赊销期限

creditor 债权人

creditworthiness 信用可靠度

cumulative preference dividends 累计优先股股利cumulative preferred share 累计优先股

currency risk 货币风险

currency swap 货币互换

currency translation differences 货币折算差额

current and expected profitability 当期和预期盈利能力current assets 流动资产

current cost 现行成本

current cost approach 现行成本法

current cost financial statements 现行成本财务报表current interest rate 现行利率

current investments 短期投资

current liabilities 流动负债

current obligation 现时义务

current period 当期

current salary approch 当期工资法

current service cost 当期服务成本

current tax 当期税金

curtailment 缩减

customer loyalty 顾客信赖，顾客忠诚

Part 3

如需转载，请注明来处 FanE『翻译中国』 of acquisition 购买日，收买日，并购日

date of contribution 出资日

date of report 报告日

date of the valuation 评估日

day-to-day activity 日常活动

dealing securities 交易性证券

debt default 债务拖欠

debt instrument 债务性工具

debt security 债务性证券

debt-equity ratio 债务－权益比

decline 下跌

deductible temporary differences 可抵扣暂时性差异

default 违约

deferral method 递延法

deferred compensation 递延酬劳

deferred compensation arrangement 递延酬劳安排

deferred foreign exchange gain or loss 递延汇兑损益

deferred income 递延收益

deferred payment 递延付款

deferred payment terms 递延付款条件

deferred revenue 递延收入

deferred tax asset 递延所得税资产

deferred tax liabilities 递延所得税负债

deferred taxes 递延所得税

defined benefit liability 设定受益负债

defined benefit obligation 设定受益义务

defined benefit plans 设定受益计划

defined contribution plans 设定提存计划

degree of comparability 可比程度

delivery 交付，交割，交货，送达

demand deposits 活期存款

demonstrably committed 明确承诺

deposit withdrawal 提取存款

depreciable amount 应折旧金额

depreciable asset 应折旧资产

depreciation 折旧

depreciation method 折旧方法

depreciation rate 折旧率

derecognise (a financial instrument) 终止确认（某一金融工具）derecognition 终止确认

derivate financial instrument 衍生金融工具

derivative 衍生工具

designate 指定

development costs 开发费用

development expenditure 开发支出

development phrase 开发阶段

diluted earnings per share 稀释每股收益

dilutive 稀释

dilutive option 稀释选择权

dilutive potential ordinary share 稀释性潜在普通股diminishing balance method 余额递减折旧法

direct effect 直接影响

direct increment costs 直接增量成本

direct investment 直接投资

direct labor 直接人工

direct method 直接法

direct relatonship 直接关系

directly attributable expenditure 可直接归属的支出discharge 解脱，解除

disclose 披露

disclosure 披露

discontinued operations 已终止经营

discontinuing operation 终止经营

discount 折价，折扣，贴水

discount rate 折现率

disposal 处置

disposal consideration 处置收入

disposal of subsidiaries 子公司的处置

disposals 处置

distress sale 亏本销售

distribution 分配，分派

distribution costs 销售费用，分销费用

dividend income 股利收益

dividend receivable 应收股利

dividend yield 股利率

dividends 股利

dividends policy 股利政策

documentary credit 跟单信贷

downstream transactions 下游交易，下销交易

earnings 收益

earnings per share 每股收益，每股盈利earnings-generating capacity 获利能力economic benefits 经济利益

economic life 经济寿命

economic performance 经济业绩

effective date 生效日期

effective interest method 实际利率法effective yield 实际收益率

eliminate 消除

embedded derivative 嵌入衍生工具

employee benefit 雇员福利

employee benefit cost 雇员福利成本employee share ownership plan 职工持股计划employee termination indemnity 辞退补偿end of the period 期末

entity 实体

equity 权益

equity capital 权益资本

equity compensation benefits 权益计酬福利equity compensation plans 权益计酬计划equity financial instrument 权益性金融工具

equity instruments 权益性工具

equity issue 股份发行

equity method 权益法

equity securities 权益性证券

estimated value 评估价值

evaluate 评价，估价

events after the balance sheet date 资产负债表日后事项exchange rate 汇率

exchange controls 外汇管制

exchange differences 汇兑差额

exchange loss 汇兑损失

exchange of assets 资产交换

execution 执行

executory contract 待执行合同

exercise date 行使日

exercise price 行使价格

exercise use 现有用途

expected growth rate 预期增长率

expected value 预期价值，预期价值法

expenditures carried forward 结转后期的支出

expenses 费用

experience adjustments 经验调整

expiry 期满，失效，终止

expiry date 期满日，终止日

explanatory notes 说明性注解

exploration 勘探

exposure 风险敞口

ex-rights 除权

extend the term 展期

external customer 外部客户extinguish 消除

extinguishment of debt 消除债务extraction 采掘

extraordinary items 非常项目

高中英语常用词组归纳

高中英语常用词组归纳 All all by oneself 独立，单独 above all 首先，特别是，最重要的是after all 到底，毕竟 first of all 首先 in all 总共 most of all 最最 all at once 突然，同时，马上 all of a sudden 突然 all over (the world) 遍及（全世界） all right 好吧，行，情况不错 all sorts of 各种各样的 all kinds of 各种各样的 all the best 万事如意 all the more 更加, 益发 all (just) the same 尽管如此，仍旧（照样）all the year round 一年到头 all the way 从远处；自始至终 all the while = all the time = always始终 AS（conj., adv.& pron.）as…as…与……一样 as a matter of fact 事实上 as a rule 通常 as a result 结果 as a whole 总的来说 as if(as though) 好像 as follows 如下 as for 就….而言 as(so) long as 只要 as soon as 一……就…… as soon as possible 尽快 as usual 像往常一样 as well 也，还 as well as 同……一样 might(may) as well 不妨 so as to 以便 At (prep.) at a time 一次，每次at breakfast 早餐时，正在吃早饭 at first 最初 at home 在家 at last最后，终于 at least 至少 at (the) most至多，不超过 at one time 以前，曾经 at once 立刻，马上 at night 在夜里，在晚上 at midnight 在半夜 at present 目前，现在 at times =from time to time =once in a while 有时候 at sea在大海上，在航行 at one’s own expense 自费 at sb’s request 应某人的请求 at sb’s service 听候某人的吩咐 at table 在进餐 at the table 在桌旁 at the bottom 在底端 at the end (of) 最后，尽头 at the latest 最迟 at the mercy of 在……的支配下 at the head of 在……的前头 at the moment 此刻 at the same time 同时 at work 在工作 laugh at 嘲笑 throw at向……扔去 come / run / jump at 扑向… work hard at 努力工作（学习） By (prep.) by accident偶然地 by air(sea,bus…)乘飞机（乘船，乘车……）by chance = by accident 碰巧，偶然地 by day(night) 在白天（夜晚） day by day 一天天地 by and by 不久 by far得多，最最 learn (know)…by heart 记熟，背诵

(精)会计英语大全

第一讲会计英语的常用术语 1.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）； 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 *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 – paid in capital （contributed capital）实收资本 – shares /capital stock （u.s.）股票 retained earnings 留存收益

(财务会计)会计英语词汇

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

财务分析常用英语词组

财务分析常用英语词组 A 1，Acceptable products completed, percentage of, 合格产品比率。 2，Accounting department, 会计部门 3，Ratios for analysis of accounting department, 关于会计部门的比率分析 4，Role of accounting department, 会计部门的角色 5，Accounts payable 应付账款 6，Days needed to pay 进行支付需要的天数 7，Shrinking funding provided by （as symptom）accounts payable 由应付账款提供的融资减少（症状） 8，Turnover of accounts payable 应付账款周转率 9，Auditing 审计 10，Accounts receivable

应收账款 11，Collectibility of accounts receivable 应收账款的可回收性 12，Days needed to collect 应收账款周转天数 13，Increasing investment in （as symptom）accounts receivable 在应收账款上的投资增加（症状） 14，Overdue accounts receivable 过期应收账款 15，Accounts receivable as proportion of sales 应收账款占销售的百分比 16，Accounts receivable and working capital 应收账款和营运资本 17，Accrued interest 应计利息 18，Accrued liabilities 应计负债 19，Calculating 计算 20，Acquisition analysis 并构分析

高考英语常用词组

All(a.,pron.&n.) all by oneself 独立，单独 above all 首先，特别是，最重要的是after all 到底，毕竟 first of all 首先 in all 总共 most of all 最最 all at once 突然，同时，马上 all of a sudden 突然 all right 好吧，行，情况不错 all sorts of 各种各样的 all kinds of 各种各样的 all the best 万事如意 all the more 更加 all the same 尽管如此，仍旧（照样）all the year round 一年到头 AS（conj.,adv.& pron.）as…as…与。。。。。。一样 as a matter of fact 事实上 as a rule 通常 as a result 结果 as a whole 总的来说 as if(as though) 好象 as follows 如下 as for 就。。。。。。而言 as(so) long as 只要 as soon as 一。。。。。。就 as soon as possible 尽快 as usual 象往常一样 as well 也，还 as well as 同。。。。。。一样 might(may) as well 不妨 so as to 以便 At(prep.) at a time 一次，每次 at breakfast 早餐时，正在吃早饭 at first 最初 at home 在家 at last最后，终于 at least 至少 at (the) most至多，不超过 at one time 以前，曾经 at once 立刻，马上 at night 在夜里，在晚上 at midnight 在半夜 at present 目前，现在 at times有时候 at sea在大海上，在航行 at one’s own expense 自费 at the bottom 在底端 at the end (of) 最后，尽头at the latest 最迟 at the mercy of 在……的支配下 at the head of 在……的前头 at the moment 此刻 at the same time 同时 at work 在工作 laugh at 嘲笑 throw at向……扔去 work hard at 努力工作（学习） By(prep.) by accident偶然地 by air(sea,bus…)乘飞机（乘船，乘公共汽车……） by chance 碰巧，偶然地 by day(night) 在白天（夜晚） day by day 一天天地 by and by 不久 by far得多，最最 learn (know)by heart 记熟，背诵 by mistake 错误地，由于疏忽所致 by oneself 独自地 one by one 一个一个地 by the way 顺便说（问） by turns 轮流 side by side 肩并肩，并排，一起 by the side of 在……附近 Break(v.) break away from 摆（逃）脱，脱离，改掉，破除 break down （机器、车辆等）坏了，（身体）垮了，中断，压倒，分解 break forth 迸发，突然 break in 强行进入，插嘴，打岔，使驯服，使习惯 break into破门而入，打断，占用 break off突然停止（中断），打断，折断break out爆发，突然发生 break through 突破，打破 break up 散会，驱散，停课，腐蚀，打破Bring(v.) bring about 引起，实现，使发生 bring down 使倒下，使下降，击落，推翻bring forth 引起，使产生 bring in 收（庄稼），提出，（使）得到（收入），引入，增加，把。。。。。。扯起来 bring on 使发生，引起 bring out 说明，阐明，出版 bring to an end 结束 bring up 提出，抚养，培养，呕吐 Call(v.) call at (a place) 访问（某地）

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)accountingpostulate会计假设 A(3)accountingvaluation会计计价 A(4)accountabilityconcept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)agencycost代理成本 A(9)accountingbases会计基础 A(10)accountingmanual会计手册 A(11)accountingperiod会计期间 A(12)accountingpolicies会计方针 A(13)accountingrateofreturn会计报酬率 A(14)accountingreferencedate会计参照日 A(15)accountingreferenceperiod会计参照期间 A(16)accrualconcept应计概念 A(17)accrualexpenses应计费用 A(18)acidtestratio速动比率(酸性测试比率) A(19)acquisition收购 A(20)acquisitionaccounting收购会计 A(21)adjustingevents调整事项 A(22)administrativeexpenses行政管理费 A(23)amortization摊销 A(24)analyticalreview分析性复核 A(25)annualequivalentcost年度等量成本法 A(26)annualreportandaccounts年度报告和报表 A(27)appraisalcost检验成本 A(28)appropriationaccount盈余分配账户 A(29)articlesofassociation公司章程细则 A(30)assets资产 A(31)assetscover资产担保 A(32)assetvaluepershare每股资产价值 A(33)associatedcompany联营公司 A(34)attainablestandard可达标准 A(35)attributableprofit可归属利润 A(36)audit审计 A(37)auditreport审计报告 A(38)auditingstandards审计准则 A(39)authorizedsharecapital额定股本 A(40)availablehours可用小时 A(41)avoidablecosts可避免成本 B(42)back-to-backloan易币贷款

财务会计英语

1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities) 6Accounting adjustments fall into three basic catrgories 会计账项调整三类型 of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue) 7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank 8Treasury stock库存股a corporations own stock that it 10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value. 11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases. 12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee. 14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losing by engaging in a counterbalancing transaction 17comprehensive income全面收益a company change in total stockholder’s equity from all sources other than from the owners of the business.内容①unrealized gains(losses)on available-for-sale investments②foreign-currency translation adjustments 18 Investing activities投资活动: Activities that increase or available to the business, a section of the statement of cash flows, Investing activities are important but they are less critical that operating activities Financing activities筹资活动: Activities that obtain from investors and creditors the cash needed to launch and sustain the business, a section of the statement of cash flows, they are the least important of the three categories of cash flows, and that’s why they come last Operating activities经营活动: Activities that create a section of the statement of cash flows, Operating activities affect the income statement, Operating activities are the most important of the three categories because they reflect the heart of the organization, a successful business must generate most of its cash from day-to-day operation 19Accounting foundation principles会计基本原则The the accounting principle that ensures that accounting records and statements are based on the most reliable data available) ;The cost principle;The going-concept;The stable-monetary-unit concept. 20Trial balance试算平衡表 a list of all the ledger 21Accrual accounting权责发生制accounting that event as it occurs,regardless of whether the transaction affected cash.Cash-basis accounting收付实现制accounting that records only transactions in which cash is received or paid.区别In accrual accounting,an accountant records the impact of a business transaction as it occurs.when the business perfotms a service,makes a sale,or incurs an expense,the accountant records the transaction even if it receives or pays no cash.In cash-basis revenues,and cash payments are handled as accounting,the accountant records a transaction only when it receives or pays cash 22Internal control内部控制organizational plan and related measures adopted by an entity to safeguard.assets,encourage adherence to companny policies,promote operational efficiency,and ensure accurate and reliable accounting records目的 ①safeguard assets②encourage adherence to comp any policies③promote operational efficiency④ensure accurate and reliable accounting records 23 LIFO（后进先出法）FIFO（先进先出法） cost of goods sold is highest because it is based on the most recent costs，gross profit is lowest .FIFO cost of goods sold is lowest because it is based on the oldest costs,gross profit is highest . ②when inventory cost are decreasing .FIFO cost of goods sold is highest , LIFO cost of goods sold is lowest 24depreciation折旧is not a process of valuation,does not mean setting aside cash to replace assets as they wear out三种方法 ①straight-line②units-of-production③double-declinin g-balance-an accelerated depreciation method. Comparing depreciation methods对比the DDB method ys ①Residual value is ignored initially ;first-years depreciation is computed on the asset’s full cost ②Depreciation expense in the final year is the “Pula” amount needed to reduce the asset’s book value to the residual amount. 预付费用，应计费用的定义及区别： Prepaid expense预付费用：A category of miscellancous future.Accrued expense应计费用:An expense incrurred (区别):a prepaid expense is an expense paid in advance prepayment will be used up in the near future.Therefore prepaid expenses are assets,because they provide a future benfit for the owner.The tern accrued expense refers to a liability that arises from an expense that has not yet been paid. 25 Gross profit percentage毛利率=gross profit毛利/net －cost of goods sold)／net sales revenue =1－(cost of goods sold／net sales revenue) 26Beginning inventory存货+purchase s购买=goods available可供出售存货－cost of goods sold销售成本 =Ending inventory 27 net sales revenue销售收入净额=sales revenue销售收 入－sales discounts销售折扣－sales returns and allowances销售和津贴 28 interest expense利息费用=the preceding bond 市场利率 29prepaid rent预付租金 Dr:prepaid rent Cr:cash Dr:rent expense租金Cr:prepaid rent预付租金 Supplies物料 Cr:Cash Dr: Supplies expense物料费Cr: Supplies Accrued revenues应计费用 Dr:accounts receivable应收账款 Cr:service revenue服务收入 30writing off uncollectible acounts注销坏账 Cr:accounts receivable 应收账款 31Record the purchase stock as follows股票购买记录 Dr:Treasury stock库藏股 Cr:cash Sale出售Dr:cash Cr:treasury stock paid-in capital from treasury stock transactions实收资本形成库藏股业务 32Three relevant dates for dividends are as follow与股利 发放相关的三个日期 ①decl aration date june19股利宣布日6.19 Dr：retained earnings留存收益 Cr:dividends payable应付股利 ②date of record July1登记日7.1 ③payment date July10支付日 Dr:dividends payable应付股利 Cr:cash 33 权益法下 ①to purchase equity-method investment权益投资 Cr:cash ②To record investment revenue记录投资收益 Dr:long-term investment Cr:equity-method investment revenue权益投资收益 ③To receive cash dividend on equity-method investment 收到权益投资的现金股利 Dr:cash Cr: long-term investment sold 20% of investment出售20%的投资 loss on sale of investment出售投资损失 Cr: long-term investment 34Taxble income所得税 记录当年所得税 Dr:income tax expense所得税费用 Cr:income tax payable应交所得税 deferred tax liability递延所得税负债（is usually long-term） 35①折价债券发行 Discount on bonds payable Cr: Bonds payable ②付息 Discount on bonds payable Cr: Cash ③计息 Discount on bonds payable Cr: Interest payable 36①溢价债券发行 Cr: Bonds payable Premium on Bonds payable ②付息 Premium on bonds payable Cr: Cash 37提折旧 Cr: Accumulated depreciation 38预收服务收入 Dr: Unearned service revenue Cr: Service revenue 39应计广告费用 Cr: Account payable 40应计利息收入 Dr: Interest receivable Cr: Interest revenue

常用会计英语词汇

常用会计英语词汇 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 B (54)beta factor B (市场)风险因素B B (55)bill 账单 B (56)bill of exchange 汇票 B (57)bill of lading 提单 B (58)bill of materials 用料预计单 B (59)bill payable 应付票据 B (60)bill receivable 应收票据 B (61)bin card 存货记录卡 B (62)bonus 红利 B (63)book-keeping 薄记 B (64)Boston classification 波士顿分类 B (65)breakeven chart 保本图 B (66)breakeven point 保本点 B (67)breaking-down time 复位时间 B (68)budget 预算 B (69)budget center 预算中心 B (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册 B (72)budget period 预算期间 B (73)budgetary control 预算控制 B (74)budgeted capacity 预算生产能力 B (75)business center 经营中心 B (76)business entity 营业个体 B (77)business unit 经营单位 B (78)by-product 副产品 C (79)called-up share capital 催缴股本 C (80)capacity 生产能力 C (81)capacity ratios 生产能力比率 C (82)capital 资本 C (83)capital assets pricing model 资本资产计价模式C (84)capital commitment 承诺资本 C (85)capital employed 已运用的资本 C (86)capital expenditure 资本支出 C (87)capital expenditure authorization 资本支出核准C (88)capital expenditure control 资本支出控制 C (89)capital expenditure proposal 资本支出申请