Matching Questions 140. Match the following terms the appropriate definition. 1. Depreciatio n expense The accounting system that recognizes revenues when earned and expenses when incurred. 2. Time period principle The accounting system where revenues are recognized when cash is received and expenses are recorded when cash is paid. 3. Profit margin Items paid for in advance of receiving their benefits. 4. Matching principle Net income divided by net sales. 5. Accrued revenues The expense created by allocating the cost of plant and equipment to the periods in which they are used. 6. Accrual basis accounting Allocates equal amounts of an asset's cost (less any salvage value) to depreciation expense during its useful life. 7. Cash basis accounting A principle that assumes that an organization's activities can be divided into specific time periods such as months, quarters, or years. 8. Prepaid expenses The principle that requires expenses to be reported in the same period as the revenues that were earned as a result of the expenses. 9. Straight-lin e depreciation Revenues earned in a period that are both unrecorded and not yet received in cash or other assets.
第二章交易分析与记录 1、所有者投资 借:现金 贷:所有者名下的资本 2、用现金采购物料 借:物料 贷:现金 3、用现金购置设备 借:设备 贷:现金 4、赊购物料 借:物料 贷:应付账款 5、提供服务赚取现金 借:现金 贷:咨询费收入 6、用现金支付费用 借:租金费用 贷:现金 7、以赊销方式提供服务与出租设备借:应收账款 贷:咨询费收入 租金收入 8、应收账款变现 借:现金 贷:应收账款 9、分期支付应付账款 借:应收账款 贷:现金 10、所有者提取现金 借:所有者提取的资产 贷:现金 11、预收服务费借:现金 Chapter 2 Receive investment by Owner Cash Owner, Capital Purchase Equipment for Cash Supplies Cash Purchase Equipment for Cash Equipment Cash Purchase Supplies on Credit Supplies Accounts Payable Provide Services for Cash Cash Consulting Revenue Payment of Expense in Cash Rent Expense Cash Provide Consulting and Rental Services on Credit Accounts Receivable Consulting Revenue Rental Revenue Receipt of Cash on Account Cash Accounts Receivable Partial Payment of Accounts Payable Accounts Payable Cash Withdrawal of Cash by Owner Owner, Withdrawals Cash Receipt of Cash for Future Services
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
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.
Suggested Solution Chapter 1 3.
4. 5. (b) net income = 9,260-7,470=1,790 (c) net income = 1,790+2,500=4,290
Chapter 2 1. a.To increase Notes Payable -CR b.To decrease Accounts Receivable-CR c.To increase Owner, Capital -CR d.To decrease Unearned Fees -DR e.To decrease Prepaid Insurance -CR f.To decrease Cash - CR g.To increase Utilities Expense -DR h.To increase Fees Earned -CR i.To increase Store Equipment -DR j.To increase Owner, Withdrawal -DR 2. a. Cash1,800 Accounts payable ........................... 1,800 b. Revenue ..................................... 4,500 Accounts receivable ................... 4,500 c. Owner’s withdrawals ........................ 1,500 Salaries Expense ....................... 1,500 d. Accounts Receivable (750) Revenue (750) 3. Prepare adjusting journal entries at December 31, the end of the year. Advertising expense600 Prepaid advertising 600 Insurance expense (2160/12*2)360 Prepaid insurance360
. 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.
Chapter one Introduction to Accounting 1.1 Bookkeeping and Accounting Accounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions. An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information. An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation. 第一章['t??pt?]会计导论[.intr?'d?k??n] 1.1 簿记与会计 会计是一个信息系统，[ai'dent?fai]辨别、['me??z]测量、记录和交流相关的['rel?v?nt]、可靠的[ri'lai?bl]、持续的[k?n'sist?nt]和可比的['k?mp?r?bl]一个组织经济活动的信息。它的目标是帮助人们做出更好的决定。 对在商业事业取得成功感兴趣的人，对账簿和会计的原理['prins?pl]的理解是必要的[i'sen??l]。账簿和会计的目的['p?:p?s]是提供消息关于[k?n's?:ni?]一个企业的财务事务。业主，经理，债权人['kredit?]，和政府的代理['eid??nsi]需要这些消息。 一个个体[.indi'vidju?l]通过记录企业的财务信息赚取生计（earn living）是簿记员；分类['kl?sifai]与汇总企业交易[tr?n'z?k??nz]和解释[in't?:priti?]它们影响[i'fekt]的过程是被会计完成[?'k?mpli?t]的。会计师是知道会计准则、理论[θi?'retik?l,]与实际['pr?ktik?l]应用[.?pli'kei??n]，能够管理、分析和解释会计记录的人。簿记员涉及（is concerned with）一些技术[tek'ni:k]包括记录交易，会计师的目的是使用数据作解释[in.t?:pri'tei??n]。
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
?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
会计英语第四章
第四章商品流通企业会计 学习目标： 1．了解服务企业和商业企业 2．了解采购，销售收入和销售成本 3．编制多步式利润表 4．了解商品流通企业的结账分录和工作底稿5．编制特种日记账 6．运用信息——酸性试验比率，毛利比率 这一课将讨论商品存货的采购和销售，并解释如何完成商品流通企业的会计循环。本章首先介绍经营周期、销售收入、销售成本、毛利、定期盘存制及永续盘存制。本章将重点介绍永续盘存制。本章还将介绍如何基于购货发票编制日记账，并阐释购货退回，购货折让，购货折扣和运输成本。 4.1 服务企业和商品流通企业 ◇服务企业
服务企业通常基于服务收取佣金或服务费。用赚取的佣金或服务费扣除营业费用后得到净收入。服务企业的例子有：会计师事务所，律师事务所，自助洗衣店，出租车公司。 ◇商品流通企业 商品流通企业的主要活动是通过购买并出售商品存货获取利润。批发商和零售商是商品流通企业的代表。服务企业和商品流通企业都力图销售。不同的是对于商品流通企业来说，要销售必须要首先购买商品存货。商品流通企业除了存在服务企业所涉及的会计问题，还会因商品存货的购买和销售而存在其他会计问题。销售商品带来的收益叫销售收入，为出售而购买和准备商品存货的费用叫做销售成本。 在商品流通活动中使用的两个常见的等式是：净销售收入－销售成本=毛利 毛利－经营费用=净利润（或净损失） 商品存货是商品流通企业在正常商业过程中为出售而持有的货物。
◇定期盘存制和永续盘存制 定期盘存制只在存货（通常年末）盘点时提供存货和销售成本数据。永续盘存制持续地，不断更新存货和销售成本数据。因此，定期盘存制和永续盘存制的区别在于如何记录商品存货的采购和销售。比如定期盘存制使用一个暂时账户---采购账户记录购买商品的成本。在定期盘存制下，企业根据对存货的盘点确定销售成本和和期末存货成本，进而编制财务报表。永续盘存制企业在每次采购和商品销售时都及时更新销售成本和商品存货记录。 以前，销售量大且商品单价较低的企业多采用定期盘存制。随着科技发展，目前这些企业也多采用永续盘存制。 实际盘点也必须在一个永续的制度下完成来使实际手头商品数目与会计记录的余额相一致。 4.2 采购、销售收入和销售成本 ◇商品采购——永续盘存制 在永续盘存制下，所有的商品存货的赊购都要在购买时借记入商品存货账户中，例如：
Accountancy (profession)or accounting (methodology) is the measurement, statement, or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts. Accounting (Definition) is a service activity. Its function is to provide quantitative information primarily financial in nature, about economic entities, that is intended to be useful in making economic decisions, and in making reasoned choices among alternative courses of action. [2] It is also the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[3] Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations. Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), International Accountant (FAIA or AAIA),Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant (CPA) and Certified General Accountant (CGA or FCGA). “Accounting is that discipline which measures, records, reports and interprets
第一章会计总论 本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。本章也将对公认会计准则以及一些相关概念和原则进行解释。 本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。同时，本章还将简单介绍并列示财务报表。 学习目标： 1．了解会计信息系统 2．应用公认会计准则 3．了解财务报表 4．运用会计要素 5．运用会计等式 6．理解了解会计及其环境 会计是一个信息系统 我们通常把会计描述为一个信息系统。作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。会计的范围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。会计所涵盖的范围要大于簿记。图表1－1是信息在会计系统内的流转图。簿记是对交易和事件的记录，只是会计的一部分。会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和内部的使用者制定各项经济决策。 决策制定经济业务财务报告 图表1-1 会计信息流转 会计信息使用者主要是投资者和债权人，政府，工会和普通公众也会使用会计信息。 1.1组织形式 企业有三种组织形式： 个人独资企业是指由一个自然人投资拥有的企业组织。个人独资企业是一个会计实体，但并不是法律实体。个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。 合伙企业与个人独资企业的区别只是在于它有两个或两个以上的所有者。合伙企业的所有者被称为合伙人。现实商业活动中有许多不同类型的合伙企业。 公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。股东不对公司的债务负责。有限责任是公司这种组织形式的一个显著优点。公司的所有权被分为股份。股票股份可以在所有者之间转让。 1.2编报财务报表的框架 由于各个国家的法律和经济环境不同，各国有不同的会计模式。在一个国家可行的会计实务在另一个国家并不一定可行。由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。 为满足上述需求，国际会计准则委员会（IASC）于1973年成立，并致力于国际公认的会计准则的制定。2001年4月1日，根据题为《关于重塑国际会计准则委员会未来的建议》的报告中的提议，国际会计准则委员会（IASC）改组为国际会计准则理事会（IASB）。 除了1989年发布的国际会计准则外，国际会计准则委员会还发布了财务报表编报的框架，并将其作为建立会计准则的概念基础。 框架主要包括以下内容： 1.财务报表的目的及基础假设; 2.财务报表的质量特征; 3.财务报表的要素; 4.资本和资本保全概念. 图表1－2概括地介绍了一些重要的会计原则。 图表1－2
会计英语第四章作业
Matching Questions 115. Match the following terms with the appropriate definition. 1. Temporary accounts 2. Pro forma statements 3. Closing entries 4. Work sheet 5. Accounting cycle 6. Post-closing trial balance 7. Permanent accounts 8. Operating cycle of a business 9. Income summary 10. Working papers Accounts that reflect on activities related to one or more future periods; they include all balance sheet accounts. Recurring steps performed each accounting period, starting with analyzing and recording of transactions in the journal and continuing through the post-closing trial balance (or reversing entries). Accounts that are used to record transactions and events for one accounting period only; they include revenues, expenses, and withdrawals. Analyses and other informal reports prepared by accountants when organizing the information presented in reports and financial statements. A temporary account used only in the closing process and to where the balances of revenue and expense accounts are transferred. A spreadsheet used to draft an unadjusted trial balance, adjusting entries, adjusted trial balance, and financial statements. Entries recorded at the end of each accounting period to transfer end-of-period balances in revenue, expense, and withdrawals accounts to the permanent owner's capital account. A list of permanent accounts and their balances from the ledger after all closing entries are journalized and posted. The time span from when cash is used to acquire goods and services until cash is received from the sale of those goods and services. Statements that show the effects of proposed transactions as if the transactions had already occurred.
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。