第一讲会计英语的常用术语
授课内容和教学目标：
在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学
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）；
accountant n.会计人员，会计师CPA （certified public accountant）注册会计师
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
人民币RMB￥美元US$ 英镑￡法国法郎FFr
*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
同时记住几个单词dividend 分红
beginning retained earnings ending retained earnings
– reserve 储备金（资产重估储备金，股票溢价账户）
e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.
4）Revenue: 收入
sales revenue销售收入interest revenue利息收入rent revenue租金收入
5）Expense: 费用
cost of sales销售成本, wages expense工资费用
6）Profit （income, gain）:利润net profit, net income
5.Financial statement 财务报表
1）balance sheet 资产负债表
2）income statement 利润表
3）statement of retained earnings 所有者权益变动表
4）cash flow statement 现金流量表
6.Accounting cycle
1）journal entries 日记账general journal总日记账
general ledger总分类账trial balance试算平衡表
adjusting entries 调整分录adjusted trial balance调整后的试算平衡表Financial statements 财务报表closing entry 完结分录
2）Dr.—Debit 借Cr.—Credit 贷
Double-entry system 复式记账
7.Exercise 练习
1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货3,000
Cr.cash 3,000 贷：现金3,000
2）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000借：应收账款10,000 Cr.sales revenue 10,000 贷：销售收入10,000
3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元
Dr.wages & salaries expense 50,000 借：职工薪酬50,000
Cr.bank deposit 50,000贷：银行存款50,000
4）cash sale of US$1,180 销售收入现金1,180美元
Dr.cash 1,180 借：现金1,180 Cr.sales revenue 1,180贷：销售收入1,180
5）pre-paid insurance for US$12,000 预付保险费12,000美元
Dr.prepaid insurance 12,000借：预付保险12,000 Cr.bank deposit 12,000贷：银行存款12,000
第二讲存货
授课内容和教学目标：
本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。
1.Inventory n. 存货，库存（c.f.stock英式英语用法）
常见词组inventory turnover 存货周转率inventory control 存货控制
beginning inventory初始存货ending inventory 期末存货
take a physical inventory 盘库
2.Inventory valuation存货的价值计量
cost n. 成本，费用
direct costs 直接成本indirect costs 间接成本fixed costs 固定成本cost accounting 成本会计
v.花费
e.g. The office furniture of our company costs us $5,000.
unit cost 单个成本total cost 总成本
cost of sales （COS）= cost of goods sold（CGS）销货成本
sales revenue 销售收入这两个词经常被放在一起做计算
Lecture examples:
①A company sold 15 computers for US$1000 each.
某公司以1000美元一台的价格售出电脑共15台。
Sales revenue: US$1,000×15 = US$15,000
[答疑编号811020101]
②A company sold 15 computers costing US$800 each for total US$15,000.
某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。
cost of sales: US$800×15 = US$12,000
Dr.bank deposit15,000借：银行存款15,000 Cr.sales revenue15,000贷：主营业务收入15,000 Dr.cost of sales12,000借：主营业务成本12,000 Cr.inventory--computer12,000贷：库存商品—电脑12,000 [答疑编号811020102]
3.初始成本计量
The inventory should be measured at cost. Cost includes the following:
采购成本purchase（price）运费freight 存储storing cost
保险费insurance 税费tax 装卸费loading and unloading cost
e.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid.
Dr. printer82,300
Cr. bank deposit82,300
借：固定资产—打印机82300
贷：银行存款82300
4.发出存货的成本计量
Specific identification 个别计价法
unit cost × no. of unit = total cost
[答疑编号811020103]
Moving average 移动平均法
[答疑编号811020104]
5.期末存货的计量ending inventory
Lower of cost or market rule （LCM rule）成本与市场孰低法
Cost 成本market value （fair value）公允价值carrying value账面成本
net realizable value可变现净值＝estimated sale price估计售价－related costs and tax估计销售费用和税金
* contract price合同价格sales price销售价格
存货跌价准备的计提
Dr. management cost—Dr. management cost-loss on market price decline of inventories 资产减值损失
Cr. reserve for market price decline of inventories 存货跌价准备
Lecture example:
If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200.
The net realizable value for those inventory: US$1,900=$2,100-$200
Dr. management cost-loss on market price decline of inventories100
Cr. reserve for market price decline of inventories100 [答疑编号811020105]
Lecture examples：
At the beginning of the year, Linda company held 1500 desk lamps costing RMB￥50.00 each. During the year it purchased an additional 500 lamps for RMB￥55.00 each. The company sold 1800 units.
You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use.
By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company.
[答疑编号811020106]
①inventory purchase
Dr：inventory27500
Cr：bank deposit27500（500*55）
②inventory sales （FIFO method will be used to calculate the CGS）
cost of goods sold（CGS）=1500*50+300*55=91500
ending inventory=1500*50+500*55-91500=11000
Dr：bank deposit***
Cr.sales revenue***
Dr：cost of sales91500
Cr. inventory--desk lamp91500
③reserve for market price decline of inventories
net realizable value=200*52=10400
Dr: management cost-loss on market price decline of inventorie600（11000-10400）Cr. reserve for market price decline of inventories600
第三讲固定资产
授课内容和教学目标：
该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算和会计处理。
1.Non-current assets
current: adj.流通的；当前的current assets 流动资产current liabilities 短期负债
non-current：加否定前缀non-current assets 固定资产non-current liabilities 长期负债
e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.
2.常见的固定资产
building建筑物plant厂房machinery机械
equipment设备vehicles车辆fixture固定设施
3.固定资产的初始计量
Acquisition cost购置成本
acquire v.获得，取得acquisition n.
e.g.Our company acquired a famous local hotel for $105,000 in October.
Acquisition cost includes some other necessary costs.
purchase price买价transportation cost运费
installation cost安装费用tax税金等
*historical cost：原始成本
Lecture example
e.g.ABC company purchased a piece of equipment with a list price（价目表价格）of RMB ￥60,000 on January 1, 2008.The following cost was related to the equipment purchase: fright cost of ￥1,000 were incurred; a pollution-control device was compulsively required to be installed at a cost of ￥2,500; loading and unloading fee of ￥800.please calculate the acquisition cost of the equipment.
[答疑编号811030101]
List price ￥60,000
freight costs 1,000
pollution-control 2,500
loading and unloading fee 800
total Acquisition Cost ￥64,300
fair value 公允价值market value 市场价值
Lecture example
Edison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.
Q: what’s the acquisition cost of each asset? Prepare a journal entry to record the acquisition.
[答疑编号811030102]
Total acquisition cost: $40,000
Total fair value of the acquired assets: $35,000＋$10,000＋$5,000＝$50,000
Market Value Acquisition Cost
building 35,000 28,000 ＝40,000×（35,000÷50,000）
equipment 10,000 8,000 ＝40,000×（10,000÷50,000）
fixture 5,000 4,000 ＝40,000×（5,000÷50,000）
50,000 40,000
Dr.building 28,000
Dr.equipment 8,000
Dr.fixture 4,000
Cr.bank deposit 40,000
借：固定资产――建筑物28,000
――设备8,000
――固定设施4,000
贷：银行存款40,000
4.Depreciation折旧
depreciation n.折旧，损耗（有些资产）amortization 摊销（无形资产）
accumulated depreciation 累积折旧depreciation expense 折旧费用
depreciate v.
depreciable adj.
· depreciation base折旧基数— historical cost of assets
* book value /carrying value 账目价值（＝historical cost – accumulated depreciation）· estimated residual value/ estimated salvage value预计净残值
estimated adj.预计的，估计的→estimate v.估计，判断，估价
residual adj.残留的，剩余的
salvage n.海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物
* depreciable amount ＝depreciation base—estimated residual value
· estimated useful life 预计使用年限（No.of years）/（No.of production units）
useful life 使用寿命，使用年限
·固定资产已提的减值准备
· methods:
a.straight-line method直线折旧法，平均年限法
b.units of production method工作量法
Accelerated depreciation 加速折旧法:
c.double-declining balance method双倍余额递减法
d.sum-of-the-years' digits method年数总和法
journal entry 与折旧有关的会计分录
Dr.depreciation expense折旧费用
Cr.accumulated depreciation累计折旧
Lecture examples:
1）Straight-line depreciation
depreciable amount 可折旧金额＝depreciation expense of each year（年折旧额）
estimated useful life（year）尚可使用年限
Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years..
Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the asset’s life.
[答疑编号811030103]
*$60,000 cost; 5 year life; $6,000 residual value
Depreciation expense of each year in 5 years:（$60,000－$6,000）÷5＝$10,800
2）Units of production
depreciable amount ＝depreciation expense/unit（每单位产品的折旧额）units production生产的产品产量
Depreciation expense of each unit in 5 years:（$60,000﹣$6,000）÷80,000＝$0.675
Depreciation expense of each year＝depreciation expense of each unit ×No.of units produced in that year
[答疑编号811030104]
3Double-declining balance
book value at start of period 期初账面价值×double straight-line rate双倍折旧率＝
depreciation expense for that period当期折旧费用
*book value（carrying value）账面价值＝cost of asset资产的成本－accumulated
depreciation累计折旧
straight-line rate平均年限法折旧率＝1÷no.of years（estimated useful life）折旧年限double straight-line rate双倍余额法折旧率＝2×straight-line rate平均年限法折旧率
4）Sum-of-the-years' digits 年数总和法
depreciable amount ′years left at beg.of period期初剩余使用年限
sum of the years' digits年数数位的总和
本章小节:
在固定资产这一章当中，主要介绍了固定资产折旧的情况，除此之外，固定资产还会涉及到固定资产的处置，比如固定资产的损毁、固定资产的出售以及固定资产抵债的一些相关的内容。第四讲常用会计科目的英文名称
1.资产类科目Assets
现金：Cash and cash equivalents
银行存款：Bank deposit
应收账款：Account receivable
应收票据：Notes receivable
应收股利：Dividend receivable
应收利息：Interestreceivable
其他应收款：Other receivables
原材料：Raw materials
在途物资：Materials in transport
库存商品：inventory
存货跌价准备：provision forthe declinein value ofinventories
坏账准备：Bad debt provision
待摊费用：Prepaid expense
交易性金融资产：Trading financial assets
持有至到期投资：held-to-maturity investment
可供出售金融资产：Available-for-sale financial assets
短期投资：Short-term investment
长期股权投资：Long-term equity investment
固定资产：Fixed assets
累计折旧：Accumulated depreciation
在建工程：Construction-in-process
固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets
累计摊销：Accumulated amortization
商誉：Goodwill
递延所得税资产：deferred tax assets （DTA ）
2.负债类Liability
短期借款：Short-term loans/ borrowing
长期借款：Long-term loans/ borrowing
预收账款：advance from customers/ Deposit received
应付票据：Notes payable
应付账款：Account payable
应付工资薪酬：wages payable
应付股利：Dividends payable
应付利息：Interest payable
应交税费：Tax payable
其他应付款：Other payables
递延所得税负债：Deferred tax liabilities
3.所有者权益类 OWNERS' EQUITY
实收资本：Paid-in capital （paid-up）
资本公积：Capital reserves
盈余公积：Surplus reserves
未确认投资损失：Unrealized investment losses
未分配利润：Retained earnings after appropriation
4.成本类科目Cost
生产成本：Manufacturing Cost
制造费用：Manufacturing overhead
劳务成本：labor costs
研发支出：R & D expenditure
5.损益类Profit and loss
主营业务收入：Main operating revenue
其他业务收入：Other operating revenue
营业外收入：Non-operating income
投资收益：Investment income
产品销售收入：sales revenue
主营业务成本：Main operating costs
cost of goods sold / cost of sales
其他业务支出：Other operating costs
营业外支出：Non-operating expense
销售费用：Selling expense
管理费用：General and administration expense （G&A expense）
财务费用：Finance expense
公允价值变动损益：Gain/loss of the change of fair value
所得税：Income tax
第五讲无形资产
授课内容：本节内容主要介绍与无形资产有关的英文术语和常用表达。内容侧重于讲解无形资产的基本特征以及与无形资产的初始计量、后续计量和处置有关的计算和会计处理方法。
1.Intangible assets无形资产企业拥有或控制的没有实物形态的可辨认非货币资产。
Identifiable non-monetary assets without physical substance, owned or controlled by the entity.
强调两点：
identifiability: 可辨认性
（without） physical substance: 物质形态
（1）（without）physical substance: （不具有）物质形态
intangible adj. 触摸不到的、无形 c.f. tangible assets有形资产
有时候英文中也用intangibles 表示无形资产。
（2）identifiability: 可辨认性
intangibleassets: identifiable
*goodwill商誉：unidentifiable separately（不可辨认）
3.Type of intangible assets 无形资产的具体形式
trade mark 商标权
patent 专利权
brand name 品牌
intellectual property（IP）知识产权
copyright著作权
franchise 特许权
license 执照，许可证
computersoftware计算机软件
research and development（R&D）研究开发
4.Initial recognition of intangible assets无形资产的初始计量:
· purchased intangible assets：外购无形资产
purchase v. 买，购买
· internally generated intangible assets：自创的无形资产
internally—internal adj. 内部的
generated：adj.形成的，被创造的
Lecture example 1:
Company A purchased a patent for the design of a TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated（估计） to have a useful life of 5 years.
*从题目中提炼出重要的信息Patent: cost—￥20,000; useful life—5 years
Dr Intangible assets—patent 20,000
Cr Bank deposit 20,000
借: 无形资产—专利权20,000
贷: 银行存款20,000
Lecture example 2:
Company A also has an internally generated（自创的） brand name with an estimated fair value of ￥500,000.
注意：自创的品牌不作为企业的无形资产核算。
5. Measurement after recognition无形资产的后续计量
在有关无形资产的题目中，可能还会涉及到用英文处理无形资产的后续计量。无形资产的后续计量主要是牵扯到资产的使用寿命（useful life）、摊销、减值测试等问题。这就需要我们明白下面一组单词的含义，以便更好的判断是否对无形资产进行摊销或减值测试。
· amortization n. 摊销 amortize （amortise） v. 摊销 c.f. depreciate 折旧
e.g. The intangible asset is to be amortized over five years.
· useful life 使用寿命
① intangibles with finite（有限的）useful life 使用寿命有限
—amortized over the useful life 在使用寿命内进行摊销
② intangibles with indefinite useful life 使用寿命不确定
—not to be amortized and be tested for asset impairment 不摊销而进行资产减值测试
c.f. indefinite不确定的 infinite无限的 definite确定的
Lecture example 3
Company A purchased a patent for the design of a kind of TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated to have a useful life of 5 years.
A公司于1月3日以人民币2万元购买了一个电视的设计专利权，该专利权的使用寿命为5年。
Dr management expense—Amortization expense ￥4,000
Cr Accumulated amortization—patent ￥4,000
Lecture example 4
Company A purchased a register trade mark（注册商标） for ￥300,000. The trademark can be renewed（更新） indefinitely subject to continued use.
初始计量: Dr Intangible assets—trade mark ￥300,000
Cr Bank deposit ￥300,000
后续计量：impairment test for each accounting period（每一会计期间进行减值测试）
6. the disposal of intangible assets 无形资产的处置
· When the intangible assets a re saled当无形资产被售出时
借：银行存款
无形资产减值准备
累计摊销
营业外支出——处置非流动资产损失（出售实现损失时）
贷：无形资产
营业外收入——处置非流动资产利得收益（出售实现收益时）Dr. Bank deposit
Provision for the decline in value of intangible assets
Accumulated amortization
Non-operating expense—loss on disposal of non-current assets（when loss occurs）Cr. Intangible assets
Non-operating revenue—gain on disposal of non-current assets（when gain occurs）·当无形资产预期不能为企业带来经济利益时，应当将该无形资产的账面价值予以转销，其账面价值当作当期损益。
借：营业外支出
累计摊销
无形资产减值准备
贷：无形资产
Dr. non-operating expense
Accumulated amortization
Provision for the decline in value of intangible assets
Cr. Intangible assets
第六讲资产减值Assets Impairment
教学内容：
在本章的教学中主要向学生介绍资产的英文定义，资产的会计处理。主要包括资产的计量方法中使用的英文术语，资产的后续计量中涉及到资产减值的内容。通过课堂例题的练习使大家掌握资产减值题目的解答方法。
1.Definition of asset:
An asset is a resource owned or controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity。
owned or controlled by the entity 由企业拥有或者控制
as a result of past events 由过去的交易或者事项形成
from which future economic benefits are expected to flow to the entity 预期会给企业带来经济利益
此外，满足资产定义还有以下两个条件：
probable 很可能的
measurable 可以计量的
2.Asset Measurement 资产的计量
measure v. 计量, 度量
measurable adj.可计量的
Historical cost 历史成本、原始成本
e.g. Traditionally, a company’s assets were valued at their historical costs. With inflation, such assets were usually undervalued.
replacement cost 重置成本
e.g. With replacement cost accounting, assets are valued at the amount it would cost to replace them. 在重置成本会计方法下，资产通常是以替换现存资产的所需的成本来计量的。
net realizable value 可变现净值
e.g. At the reporting date, a company’s inventory should be valued at the lower of cost or the net realizable value. 在资产负债表日，公司期末存货应按照成本或可变现净值孰低计量。
present value 现值
e.g. The leased assets are usually valued at the present value of future cash flows generated from the assets. 租赁资产通常是以来自于该资产的未来现金流的现值来计量的。
Fair value 公允价值
e.g. Real estate investment measured with the fair value model should be adjusted to the fair value. 在公允价值模式下计量的投资性房地产，应该被被调整到以公允价值进行计量。
Recoverable amount 可回收金额
（the higher of the fair value less costs to sell and the present value of expected future cash flow）
e.g. When an asset is indicated to be impaired, its carrying valued should be reduced to the recoverable amount. 当有迹象表明资产减值时，资产的账面金额应该降至可回收金额。
selling price 销售价格
contract price 合同价格
carrying value book value 账面价值
3.Accounting for Assets 资产的会计处理
Initial recognition: 初始计量—account for assets at cost 以成本记入
cost=the amount paid （consideration）+any incidental costs
consideration n.对价、付款
any incidental costs杂费（运输费、保险费、会计费用）
初始计量的分录（以孤独资产为例）：
Dr：fixed assets
Cr：bank deposit
Depreciation 折旧
Dr：depreciation expense 折旧费用
Cr：Accumulated depreciation 累计折旧
Introduction to asset impairment 资产减值
impair v. 削弱，损坏impair by use 因为使用而损坏
e. g. Technical renovation indicates that the asset owned by our company is impaired impairment n.损害，减少，恶化
e. g. asset impairment 资产减值impairment test 减值测试
资产减值适用以下资产：
Real estate investment valued under cost model 成本计量模式的投资性房地产；
Long term equity investment 长期股权投资；
Fixed assets 固定资产；
Biological assets 生产性生物资产；
Extractive Industries 采掘行业的油气资源；
Intangible assets 无形资产；
Goodwill 商誉
4.How to do impairment test? 如何做资产减值测试
资产减值的迹象Indicators of asset impairment
Is there any indication that an asset is impaired?
①significant decline in market value资产的市价大幅度下跌；
②significant changes in the technological, market, economic or legal environment；企业经营所处的经济、技术或者法律等环境的重大变化
③physical damage or evidence of obsolescence资产实体已损坏或资产陈旧过时；
④evidence from internal reporting the asset is performing worse than expected企业内部报告的证据表明资产的经济绩效已经低于或将低于预期。
如果发生资产减值迹象，我们应该估计可回收金额。
Recoverable amount: the higher of the asse t’s fair value less costs to sell （资产的公允价值减去处置费用后的净额）or its present value of expected future cash flow （资产预计未来现金流量的现值）
Time value of money 货币的时间价值
The carrying amount of an asset should be reduced to its recoverable amount.
资产减值分录：
Dr：Impairment loss
Cr：provision for the impairment of asset/ provision for the decline in value of asset 借：资产减值损失
贷：资产减值准备
Lecture example1:
①On Dec. 31, 2007, Linda company found that there was indicator showing that the asset was impaired and tested an equipment for impairment. The carrying value of the equipment is
￥10million. If the company sold the asset, it could gain￥9.2million. The cost to sale would be ￥0.2million. If the equipment is kept in use, the present value of expected cash flow generated from the asset would be￥8million. Please calculate the amount should be recognized as the provision for the decline in value of the fixed assets on Dec. 31, 2007.
林达公司于2007年12月31日发现其拥有的一台机器设备存在减值迹象故进行减值测试。该设备目前的账面价值为1000万元。如果公司出售该资产将获利920万，发生的处置费用预计为20万元；如果继续使用该设备，那么该资产预计的未来现金流的现值为800万元。请计算该公司于2007年12月31日应该计提的固定资产减值准备的金额是多少？
[答疑编号811060101]
a）Is there any indication that an asset is impaired? Yes
b）What is the recoverable amount of the equipment?
FV less costs to sell =9million
PV of the expected future cash flows = 8million
The recoverable amount =9million.
The provision for the decline in value of the fixed assets =10million – 9million= 1million.
Dr：Impairment loss 1,000,000
Cr：Provision for the impairment of asset 1,000,000
②Fisher company owns an equipment with the historical cost of￥30 million. The amount of ￥8million has been recorded as accumulated depreciation and￥2 million as provision for the impairment of fixed assets. On Dec. 31, 2006, the company made impairment test to the equipment and found there was indicator showing that the asset was impaired. If the equipment is sold,￥18 million can be gained gain after the cost to sale is deducted. If it is kept in use, the residual useful life would be 5 year and the expected future cash flow in the each year is in the
entries.
费希尔公司拥有某种设备的原值为3000万元，已经计提折旧800万元以及减值准备200万元，该公司于2006年12月31日对甲设备进行减值测试时发现，该类设备存在明显的减值迹象。如果公司出售该设备，将获得1800万元的净利润；如果继续使用，剩余的使用年限为5年，未来5年的现金流净值如表中所示:
请问该资产是否发生减值？如果发生减值，计算其减值准备，并作出会计处理。
[答疑编号811060102]
a）Is there any indication that an asset is impaired? Yes
b）What is the recoverable amount of the equipment?
Carrying value=20 million
FV less costs to sell=18million
PV of the expected future cash flows=600/（1+5%）+550/（1+5%）2+ 400/（1+5%）3+ 320/（1+5%）4 + 180/（1+5%）5 =18.2million
The recoverable amount=18.20million.
Provision for the impairment of the fixed assets =20million–18.20million=1.8million.
Dr：Impairment loss 1,800,000
Cr：Provision for the impairment of asset 1,800,000
第七讲负债Liabilities
授课内容:
本节内容主要介绍与负债有关的常用术语和用英文进行相应的计算和会计处理。内容主要涉及负债定义的特点，负债的分类和计量。并且以债券发行为例，使大家熟悉这一类型的题目和解答方法。
1.Liabilities n.负债
Definition: a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits.
Present obligation 现在的义务
Past events 由过去的交易或事项引起的
Outflow from the entity of resources embodying economic benefits 经济利益的付出
Probable （contingent liabilities或有负债）可能的
Measurable 可以计量的
2.Classification: current liabilities and non-current liabilities
Current liabilities 流动负债—accounts payable应付账款, current notes payable应付票据, dividends payable应付股利, advance from customers预收账款
Non-current 长期负债—long-term loan长期借款, bonds payable 应付债券
3.Measurement of liabilities:
Current liabilities: at face value 以面值计量
Non-Current liabilities: at net present value （NPV）净现值
4.Lecture examples illustration
Lecture examples1:
On Jan. 5, X company bought office furniture from Y company for $15,000 on credit and agree to pay the amount by the end of June. X company cannot pay its $15,000 account with Y company on time. As an accommodation, on July 1, Y company agree to accept X company’s 3 months note with the face value of $15,000 at the rate of 5%.
Please do necessary accounting entries for X company.
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
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
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
常用会计分录和会计词汇中英文对照表 一、短期借款： 1、借入短期借款： 借：银行存款 贷：短期借款 2、按月计提利息： 借：财务费用 贷：应付利息 3、季末支付银行存款利息： 借：财务费用 应付利息 贷：银行存 款 4、到期偿还短期借款本金： 借：短期借款 贷：银行存款 二、应付票据： 1、开出应付票据： 借：材料采购/库存商品 应交税费——应交增值税（进项税额）贷：应付票据 银行承兑汇票手续费： 借：财务费用
2、应付票据到期支付票款： 借：应付票据 贷：银行存款 3、转销无力支付的银行承兑汇票票款： 借：应付票据 贷：短期借款 三、应付账款： 1、发生应付账款： 借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税（进项税额） 贷：应付账款 2、偿还应付账款： 借：应付账款 贷：银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款 财务费用 贷：银行存款 4、转销确实无法支付的应付账款： 借：应付账款 贷：营业外收入——其他 四、预收账款： 1、收到预收账款： 借：银行存款
2、收到剩余货款： 借：预收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：预收账款 3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项： 借：银行存款 贷：应收账款 收到剩余货款： 借：应收账款 贷：主营业务收入 应交税费——应交增值税（销项税额） 借：银行存款 贷：应收账款 五、应付职工薪酬： 1、确认职工薪酬： （1）货币性职工薪酬： 借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资） 劳务成本（生产部门人员工资） 管理费用（管理人员工资） 销售费用（销售人员工资）
会计英语词汇大汇总，要背熟哦！2018-01-06会计说 会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD） 客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin.
财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 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
AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘 Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount "绝对数,绝对金额" absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值 absorb "摊配,转并" absorption account "摊配账户,转并账户" absorption costing 摊配成本计算法abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method "加速折旧法,快速折旧法" acceleration clause "加速偿付条款,提前偿付条款" acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿 acceptance sampling 验收抽样 access time 存取时间accommodation 融通 accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账" accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计 accountant "会计员,会计师" accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任 "accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责 account form "账户式,账式" accounting ①会计②会计学 accounting assumption "会计假定,会计假设" accounting basis "会计基准,会计基本方法" accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例" accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体" accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险" accounting firm 会计事务所Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统 accounting internationalization
会计英语的常用术语 1.accounting n.会计；会计学 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）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 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 人民币RMB￥美元US$ 英镑￡法国法郎FFr *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
常用会计类英语词汇汇总基本词汇 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
?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
财会常见名词英汉对照表 （1）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 全面披露原则Full-disclosure (Reporting) Principle
常用会计英语词汇基本词汇 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (8)agency cost 代理成本 A (10)accounting manual 会计手册 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 (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 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 (39)authorized share capital 额定股本 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 (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 (51)basis of apportionment 分摊基础 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 (61)bin card 存货记录卡 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 (70)budget cost allowance 预算成本折让 B (71)budget manual 预算手册
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