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
financial and other information about an entity to interested parties to enable them to make appropriate decisions”
Accounting is essentially a system for showing what the financial state of a business is at any one time.
Accounting and financial information allows users to:
See how the business is going
See how aspects of the firm can be improved
Control your money
Plan for the future
Purpose of Accounting
1 Accounting can act as a form of communication
You can think of accounting as a form of language between owners of a business
This language is not alphabetical letters but instead it is expressed in terms of dollars
Can be communicated to relevant users through graphs, reports and tables
2 Accounting can supply information for decision making
Decisions are made at all levels of management
Suitable information will reduce the uncertainty decision makers may face Accounting can aid users of information to make accurate decisions
3Accounting can assist a manager plan their business
incorporates decision making about the best course of action to take
Planning is essential for business success and requires regular revision in order to respond to change
Planning is a management activity that is supported by accounting information
4Accounting can act as a control device
Accounting information assists managers to have the ability to control their operations
Accounting also ensures that accurate and reliable information is provided
Control involves ensuring events happen as planned
Comparison of actual results with planned
Corrective action and revision of plans
5Involves the following procedures:
identifying and capturing relevant economic information
recording the information systematically
analysing and interpreting the information
reporting appropriately to users
会计专业是研究企业在一定的营业周期内如何确认收入和资产的学问。会计师除了准备财务报表以及记录企业交易行为外，更重要的是能够参与企业间的合并、质量管理、信息技术在财务方面的应用、税务战略以及很多企业的管理决策活动。
以会计作为职业起点，你会获益很多。其中最重要的是，你可以了解企业到底是如何运做
的。会计领域为从业者提供了不断变化并富有挑战性的工作。所以很多商界成功人士最早都是从事会计工作的，同时，很多大企业的财务总监必须具有会计的背景。在英国的企业有70%以上的总裁是财务出身。
一个现代高水平的会计人才，准确的说应该是财务人才，未来的管理人才。在企业里，我们不仅仅要会收钱（干收钱的是出纳），会记帐（干记帐的是会计），会审计（企业内部审计－现在在中国才刚刚开始发展），我们更应该利用会计这个工具，学会管理，当然这个需要多年的实践经验。概括起来，就是我们要逐步的会核算，懂经营，善管理。所以，会计是一个好的起点，而不是一个终点，最终还得要上升到管理。
现在会计这行业，越来越强调学会计的要培养良好的职业判断能力，无论是在做题考试，还是在实践实务中。还有，持续的学习能力，丰富的工作经验，丰富的人力资源，和机遇对于一个人的成功也都是必不可少的。另外，美国一个权威职业评估机构分析得出，会计专业人才要用以下能力：Analytical ability，Leadership，Written and oral communication skills，Attention to detail，Ability to work independently，Team skills，Work ethic，High ethical standards，Computer literacy
选择一个专业：最重要的是兴趣，然后结合个人对未来的规划。为什么会计是一个好专业呢？因为本科读完会计后，既可以去工作，也可以去读书。如果去工作，可以去会计师事务所，无论是去四大还是去本土会计师事务所；可以去所有的公司企业，哪个公司企业不需要会计呢，甚至会计的领域涉及从它的开业到破产清算；政府部门也需要会计，和政府审计；做老师教会计也是一个不错的选择。如果继续去读书，在美国，美国众多学校开设会计硕士博士培养人才，而且会计是商科中最好在美国找工作的专业；在澳洲，会计是最多中国留学生读的专业，因为它好移民；在英文，会计专业常常和金融合在一起。
会计专业领域涉及面广：鉴证，审计，税收，公司会计，管理会计，财务管理，破长清算，法务会计，预算制定，商业咨询等等都是会计专业将要涉及的领域。
Uｎit 1 The RｏotｓoｆCｈemisｔry Ｉ．Ｃoｍpreｈensioｎ. 1。Ｃ 2. Ｂ3．D 4. C 5. B ＩI。Ｍａｋe ａsenｔeｎｃe ｏut of ｅach ｉｔem ｂy reaｒranging ｔhe wordｓin ｂracｋets. 1.Tｈｅｐuｒiｆｉcation of aｎorganｉc compounｄis usually a matter of consｉｄerａｂlｅdｉfｆicｕｌtｙ, and iｔis nｅcｅｓsaｒy to eｍploy vａrious methoｄs fｏr thｉｓpurpｏse。 2.Science is an ｅｖeｒ－iｎcｒｅasing boｄy ofａccｕｍｕlａｔed anｄ ｓｙsｔｅmatiｚed knowledｇe ａnd iｓalsｏan activｉty bｙwｈic ｈｋnowledge iｓｇenerated。 3.Lifｅ，aftｅr all, is onｌy cｈeｍistry,in faｃｔ, a sｍall example of ｃ hｅｍistry ｏbsｅｒved oｎａsｉngle munｄane pｌａnet。 4.Peoplｅaｒe made of molｅculｅｓ; sｏmｅｏf ｔhｅmｏleculｅs in p ｅople aｒe rａｔher ｓimple whｅreas otｈerｓａｒｅhｉghly compｌex。 5.Chｅｍistry ｉｓever preseｎｔin ｏｕｒｌｉves frｏm ｂｉｒtｈ tｏｄeａthｂeｃａｕse withoｕt chｅmｉｓtrｙｔhere iｓneither life nor deａth. 6.Maｔhｅｍaｔics apｐeａｒs ｔo be almost as humaｎkiｎｄand ａｌ ｓo ｐermeaｔeｓall aspeｃts of ｈuman life, aｌthough ｍａｎｙof us are ｎｏｔfuｌly ａwａrｅoｆtｈis. III。Tｒanｓlatioｎ. 1.（a)chｅmicaｌprｏcess (b) natuｒal scienｃe（c）the teｃhｎｉ ｑｕe of distｉllaｔioｎ 2.Iｔｉs theａtｏｍs that ｍａkｅuｐｉron, waｔeｒ，oｘygen and the lｉke/anｄso on／aｎｄsｏfortｈ/aｎd otherｗiｓe. 3.Cheｍisｔｒy haｓa very long hｉｓtorｙ, ｉnｆaｃｔ，human a ｃtivity in chｅｍｉstrｙgｏes bａｃk ｔo ｐreｒecｏrｄed tｉmｅｓ/pｒedatiｎg reｃｏrded times． 4.Aｃcoｒdｉng to/Froｍthe eｖapoｒaｔion oｆwaｔeｒ，pｅople know ／reaｌized ｔｈat ｌiquidｓcａn ｔurn/bｅ/changeｉｎto gases ｕndeｒcertain conditions/circｕmsｔance／enｖironment。 5.Yoｕｍusｔknow ｔhe propｅｒtieｓｏfｔｈe materiaｌbeｆore y ｏu use it. IＶ．Ｔrａnslation 化学是三种基础自然科学之一,另外两种是物理和生物.自从宇宙大爆炸以来，化学过程持续进行,甚至地球上生命的出现可能也是化学过程的结果。人们也许认为生命是三步进化的最终结果,第一步非常快，其余两步相当慢.这三步
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.
第四单元给水系统 一般来说，供水系统可划分为四个主要组成部分:（1）水源和取水工程（2）水处理和存储（3）输水干管和配水管网。常见的未处理的水或者说是原水的来源是像河流、湖泊、泉水、人造水库之类的地表水源以及像岩洞和水井之类的地下水源。修建取水构筑物和泵站是为了从这些水源中取水。原水通过输水干管输送到自来水厂进行处理并且处理后的出水储存到清水池。处理的程度取决于原水的水质和出水水质要求。有时候，地下水的水质是如此的好以至于在供给给用户之前只需消毒即可。由于自来水厂一般是根据平均日需求流量设计的，所以，清水池为水需求日变化量提供了一个缓冲区。 水通过输水干管长距离输送。如果输水干管中的水流是通过泵所产生的压力水头维持的，那么我们称这个干管为增压管。另外，如果输水干管中的水流是靠由于高差产生的可获得的重力势能维持的，那么我们称这个干管为重力管。在输水干管中没有中间取水。与输水干管类似，在配水管网中水流的维持要么靠泵增压，要么靠重力势能。一般来说，在平坦地区，大的配水管网中的水压是靠泵提供的，然而，在不平坦的地区，配水管网中的压力水头是靠重力势能维持的。 一个配水管网通过引入管连接配水给用户。这样的配水管网可能有不同的形状，并且这些形状取决于这个地区的布局。一般地，配水管网有环状或枝状的管道结构，但是，根据当地城市道路和街区总体布局计划，有时候环状和枝状结构合用。城市配水管网大多上是环状形式，然而，乡村地区的管网是枝状形式。由于供水服务可靠性要求高，环状管网优于枝状管网。 配水管网的成本取决于对管网的几何形状合适的选择。城市计划采用的街道布局的选择对提供一个最小成本的供水系统来说是重要的。环状管网最常见的两个供水结构是方格状、环状和辐射状；然而，我们不可能找到一个最佳的几何形状而使得成本最低。 一般地，城镇供水系统是单入口环状管系统。如上所说，环状系统有一些通过系统相互连接的管道使得通过这些连接接的管道，可以供水到同一个需水点。与枝状系统不同，在环状系统中，由于需水量在空间和时间上的变化，管道中的水流方向并非不变。 环状管网可为系统提供余量，提高系统应对局部变化的能力，并且保证管道故障时为用户供水。从水质方面来说，环状形状可减少水龄，因此被推广。管道的尺寸和配水系统的设计对减少水龄来说是重要的因素。由于多方向水流模式和系统中流动模式随时间的变化，水不会停留在一个地方，这样减少了水龄。环状配水系统的优缺点如表4.1所述。 优点:1.Minimize loss of services.as main breaks can be isolated due to multidirectional flow to demand points.2.Reliability for fire protection is higher due to redundancy in the system.3.Likely to meet increase in water demand -higher capacity and lower velocities.4.Better residual chlorine due to in line mixing and fewer dead ends. 5.Reduced water age. 在文献中曾记载过，只考虑最低成本设计的环状管网系统会转化成树状似的结构，这一做法导致在最终的设计中失去最初的几何形状。环状保证了系统的可靠性。因此，一个只考虑最低成本为依据的设计打败了在环状管网中所提供的基本功能。有文献记载设计环状管网系统的方法。尽管这个方法也是仅以考虑最低成本为基础，它通过对管网中所有管道最优化规划从而保持了管网的环状结构。
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
第二章科技英语构词法 词是构成句子的要素，对词意理解的好坏直接关系到翻译的质量。 所谓构词法即词的构成方法，即词在结构上的规律。科技英语构词特点是外来语多（很多来自希腊语和拉丁语）；第二个特点是构词方法多，除了非科技英语中常用的三种构词法—转化、派生及合成法外，还普遍采用压缩法、混成法、符号法和字母象形法。 2.1转化法（Conversion） 由一种词类转化成另一种词类，叫转化法。例如： water(n.水)→water(v.浇水) charge(n.电荷) →charge(v.充电) yield(n.产率) →yield(v.生成) dry(a.干的) →dry（v.烘干） slow(a.慢的) →slow(v.减慢) back(ad.在后、向后) →back（v.使后退、倒车） square(n.正方形) →square(a.正方形的) 2.2派生法（Derivation） 通过加前、后缀构成一新词。派生法是化工类科技英语中最常用的构词法。 例如“烷烃”就是用前缀（如拉丁或希腊前缀）表示分子中碳原子数再加上“-ane”作词尾构成的。若将词尾变成“-ane”、“-yne”、“-ol”、“-al”、“-yl”，则分别表示“烯”、“炔”、“醇”、“醛”、“基”、等。依此类推，从而构成千成种化学物质名词。常遇到这样的情况，许多化学化工名词在字典上查不到，全若掌握这种构词法，能过其前、后缀分别代表的意思，合在一起即是该词的意义。下面通过表1举例说明。需要注意的是，表中物质的数目词头除前四个另有名称外，其它均为表上的数目词头。 本书附录为化学化工专业常用词根及前后缀。此外还可参阅《英汉化学化工词汇》（第三版）附录中的“英汉对照有机基名表”、“西文化学名词中常用的数止词头”及“英汉对照有机词尾表”。 据估计，知道一个前缀可帮助人们认识450个英语单词。一名科技工作者至少要知道近50个前缀和30个后缀。这对扩大科技词汇量，增强自由阅读能力，提高翻译质量和加快翻译速度都是大有裨益的。 2．3合成法（Composition） 由两个或更多的词合成一个词，叫合成法。有时需加连字符。 如副词+过去分词well-known 著名的 名词+名词carbon steel 碳钢 rust-resistance 防锈 名词+过去分词computer-oriented 研制计算机的 介词+名词by-product 副产物 动词+副词makeup 化妆品 check-up 检查 形容词+名词atomic weight 原子量 periodic table 周期表 动词+代词+副词pick-me-up 兴奋剂 副词+介词+名词out-of-door 户外 2．4压缩法（Shortening） (1)只取词头字母 这种方法在科技英语中较常用。
. 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.
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
?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
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。
Unit 21 Chemical Industry and Environment 化学工业与环境 How can we reduce the amount of waste that is produced? And how we close the loop by redirecting spent materials and products into programs of recycling? All of these questions must be answered through careful research in the coming years as we strive to keep civilization in balance with nature. 我们怎样才能减少产生废物的数量？我们怎样才能使废弃物质和商品纳入循环使用的程序？所有这些问题必须要在未来的几年里通过仔细的研究得到解决，这样我们才能保持文明与自然的平衡。 1.Atmospheric Chemistry Coal-burning power plants, as well as some natural processes, deliver sulfur compounds to the stratosphere, where oxidation produces sulfuric acid particles that reflect away some of the incoming visible solar radiation. In the troposphere, nitrogen oxides produced by the combustion of fossil fuels combine with many organic molecules under the influence of sunlight to produce urban smog. The volatile hydrocarbon isoprene, well known as a building block of synthetic rubber, is also produced naturally in forests. And the chlorofluorocarbons, better known as CFCs, are inert in automobile air conditioners and home refrigerators but come apart under ultraviolet bombardment in the mid-stratosphere with devastating effect on the earth’s stratospheric ozone layer. The globally averaged atmospheric concentration of stratospheric ozone itself is only 3 parts in 10 million, but it has played a crucial protective role in the development of all biological life through its absorption of potentially harmful shout-wavelength solar ultraviolet radiation. 1．大气化学 燃煤发电厂像一些自然过程一样，也会释放硫化合物到大气层中，在那里氧化作用产生硫酸颗粒能反射入射进来的可见太阳辐射。在对流层，化石燃料燃烧所产生的氮氧化物在阳光的影响下与许多有机物分子结合产生都市烟雾。挥发的碳氢化合物异戊二烯，也就是众所周知的合成橡胶的结构单元，可以在森林中天然产生含氯氟烃。我们所熟悉的CFCs，在汽车空调和家用冰箱里是惰性的，但在中平流层内在紫外线的照射下回发生分解从而对地球大气臭氧层造成破坏，全球大气层中臭氧的平均浓度只有3ppm，但它对所有生命体的生长发育都起了关键的保护作用，因为是它吸收了太阳光线中有害的短波紫外辐射。 During the past 20 years, public attention has been focused on ways that mankind has caused changes in the atmosphere: acid rain, stratospheric zone depletion, greenhouse warming, and the increased oxidizing capacity of the atmosphere. We have known for generations that human activity has affected the nearby surroundings, but only gradually have we noticed such effects as acid rain on a regional then on an intercontinental scale. With the problem of ozone depletion and concerns about global warming, we have now truly entered an era of global change, but the underlying scientific facts have not yet been fully established. 在过去的二十年中，公众的注意力集中在人类对大气层的改变：酸雨、平流层臭氧空洞、温室现象，以及大气的氧化能力增强，前几代人已经知道，人类的活动会对邻近的环境造成影响，但意识到像酸雨这样的效应将由局部扩展到洲际范围则是慢慢发现的。随着臭氧空洞问题的出现，考虑到对全球的威胁，我们已真正进入到全球话改变的时代，但是基本的
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
精心整理一、元素和单质的命名 “元素”和“单质”的英文意思都是“element”，有时为了区别，在强调“单质”时可用“freeelement”。因此，单质的英文名称与元素的英文名称是一样的。下面给出的既是元素的名称，同时又是单质的名称。 或用后缀-ous表示低价，-ic表示高价。 如FeO:iron(II)oxide或ferrous oxideFe2O3:iron(III)oxide或ferric oxide Cu2O:copper(I)oxide或cuprous oxide CuO:copper(II)oxide或cupric oxide ２．化合物负电荷部分的读法： ２．１二元化合物： 常见的二元化合物有卤化物，氧化物，硫化物，氮化物，磷化物，碳化物，金属氢化物等，命名时需要使用后缀-ide， 如：fluoride，chloride，bromide，iodide，oxide，sulfide，nitride,phosphide,carbide，hydride;OH-的名称也是用后缀-ide：hydroxide， 非金属氢化物不用此后缀，而是将其看成其它二元化合物（见２。２）；非最低价的二元化合
物还要加前缀，如O22-:peroxideO2-:superoxide 举例：NaF:sodiumfluoride AlCl3:aluminiumchloride Mg2N3:magnesiumnitride Ag2S：silversulfide CaC2:calciumcarbide Fe(OH)2：iron(II)hydroxide 有些物质常用俗称，如NOnitricoxideN2Onitrousoxide ２．２非金属氢化物 除了水和氨气使用俗称water，ammonia以外，其它的非金属氢化物都用系统名称，命名规则根据化学式的写法不同而有所不同。对于卤族和氧族氢化物，Ｈ在化学式中写在前面，因此将其看成另一元素的二元化合物。 举例：HFhydrogenfluorideHClhydrogenchloride HBrhydrogenbromideHIhydrogeniodide CH4 H 高某酸 举例： H HPO3 正盐：根据化学式从左往右分别读出阳离子和阴离子的名称。 如FeSO4iron(II)sulfateKMnO4potassiumpermanganate 酸式盐：同正盐的读法，酸根中的Ｈ读做hydrogen，氢原子的个数用前缀表示。 如NaHCO3:sodiumhydrogencarbonate或sodiumbicarbonate NaH2PO4:sodiumdihydrogenphosphate 复盐：同正盐的读法，并且阳离子按英文名称的第一个字母顺序读。 如KNaCO3:potassiumsodiumcarbonate NaNH4HPO4:ammoniumsodiumhydrogenphosphate 水合盐：结晶水读做water或hydrate 如AlCl3.6H2O:aluminumchloride6-water或aluminumchloridehexahydrate AlK(SO4)212H2Oaluminiumpotassiumsulphate12-water