Separate Entity Assumption（会计主体）Going Concern Assumption（持续经营）
Time-period Assumption（会计分期）Monetary Unit Assumption（货币计量）
2.Corporation does not adjust amounts in its financial statements for the effects of inflation. ——Monetary unit
3.firm reports current and noncurrent classifications in its balance sheet ——Going Concern
4.The economic activities of D corporation and its subsidiaries are merged for accounting and reporting purposes.——accounting Entity Cost principle历史成本原Matching Principle配比原则 Conservatism谨慎性原则Materiality重要性原则 capital and revenue expenditure资本性与权益性支出 Substance over form实质重于形式
(a) Crimson Tide Corporation does not accrue a contingent lawsuit gain of $650,000.——Conservatism
(b) Yahoo, Inc. recognizes depreciation expense for a machine over the 2-year period during which that machine helps the company earn revenue.——Matching
(c) Sun Devil Corporation expenses the cost of wastebaskets in the year they are acquired.——Materiality
(d) Eastman Kodak Company reports land on its balance sheet at the amount paid to acquire it, even though the estimated fair market value is greater.——Historical Cost
Materiality 重要性原则的四个小点
1.A large bad-debt write-off would usually be a material event. —— large
2. A very low inventory figure, but reflects the firm’s liquidity. ——Small but important
3. A small bad-debt write-off is twice as large as normal. —— significantly different
4. The sales figure. —— nature
Cost principle历史成本原则
? This principle means that accounting information is based on actual cost（实际成本）.
? Cost is reliable, and information based on cost is considered objective.? The cost principle provides guidance primarily at the initial acquisition date（初始获得日）. And it is the depreciation（折旧）base.
?
Measurement bases（计量基础）五个计量属性
1. Historical cost历史成本
2. Replacement cost 重置成本
3. Net realizable value 可变现净值
4. Current value现值
5. Fair value公允价值
Quality characteristics of accounting information（会计信息质量特征）Relevance (相关性) Reliability(可靠性) Understandability（可理解性）Comparability（可比性）
Trade-off（权衡利弊）happens between relevance and reliability Accounting cycle
Accounting equation 会计等式
Double-entry 复式记账
Accounting cycle 会计循环
Journals 日记账
Ledgers 分类账
Adjusting procedures 调整程序
Closing process 结账程序
The trial balance 余额试算表
Rules of The Double-Entry System复式记账
1.Each transaction affects at least two accounts. (每项交易至少影响两个账户)
2. Total debits must equal total credits.（借方总额等于贷方总额）Debits and Credits in the Accounts
Assets(Dr+，Cr-) = liabilities(Dr-，Cr+) + equity(Dr-，Cr+)
Revenues(Dr-，Cr+) - Expenses(Dr+，Cr-) = Net Income
Two words about journals （简答）
1.Journalize 登记日记账
The process of recording a transaction in a journal is called journalizing the transaction.
2.post 过账
Transferring the information from the journals to the ledger is called posting .and is usually done monthly.
Advantages of using journals（使用日记账的优点）见书P48
日记账与分类账的比较
1-1.the debits and credits for a transaction are recorded together in journals.
1-2.the debits and credits for a transaction are recorded in different accounts in ledger.
So, we can see the complete story of a transaction in the journal.
2. It is a record in a chronological order.
So, if we want to look up the transaction several years ago, we only need the data of the transaction in the journal.
3. a journal can help to prevent errors .such as： Omitting the debit
or credit. Entering the debit or credit twice
Deferrals (递延)
Deferred(prepaid) expenses （递延费用）mean items paid for in advance of receiving their benefits.
Prepaid expenses are assets. When these assets are used, their costs become expenses.
Examples include prepaid insurance, prepaid rent , supplies ,and depreciation.
例：
? 1.On April 1
Dr. prepaid insurance 1200
Cr. cash 1200
? 2.At the end of April
Dr. insurance expense 100
Cr. Prepaid insurance 100
Unearned revenues（预收（递延）收入）
? Unearned revenues are the liabilities account used to record cash received from customers in advance.
? By the end of the accounting period, as products or services are provided ,it become earned revenues.
例：
? 1.On January 1
Dr. cash 240 000
Cr. Unearned consulting revenue 240 000
? 2.At the end of January
Dr. Unearned consulting revenue 20 000
Cr. Consulting revenue 20 000
Accruals(应计)
Accrued expenses （应计费用）— costs that are incurred in a period but are both unpaid and unrecorded.
Such as : salaries , interest , rent, taxes
例：
1.At the end of April
Dr. salaries expense 1000
Cr. Salaries payable 1000
2.On May 3
Dr. salaries payable 1000
salaries expense 1500
Cr.cash 2500
Accruals(应计)
Accrued revenues （应计收入）— revenue that has been earned but not received.
For example :a technician who bills customers only when the job is done .If one-third of a job is complete by the end of a period ,then the technician must record one-third of the billing as revenue in that period —even though there is no billing or collection.
Example
Dr. accounts receivable 1800
Cr. consulting revenue 1800
Purpose of closing entries(结账程序的目的)
To reset the revenue, expense, and dividends accounts (the temporary accounts) to a zero balance.
The second purpose of closing entries is to move the balance of all revenue, expense, and dividends accounts to the retained earnings account, because they affect stockholders’ equity.
An Example of Balance Sheet (account form)
Assets Liabilities and Stockholder’s Equity
Cash $ 20,000 Liabilities
Accounts receivable 2,000 Accounts payable $ 200 Supplies 500 Stockholder’s equity
Land 11,000 Capital stock 20,000
Total assets $ 33,500 Retained earnings 13,300
Total liabilities and
owner’s equity $33,500
Retained Earnings留存收益
借方：Net loss 贷方： Net income
Adjustments for overstatement Adjustments for understatement
Dividends
Disposals of treasury stock
Reporting Cash Flows(现金流量表)
The statement of cash flows reports cash flows by three types of activities:
1. Cash flows from operating activities – transactions that affect net
income.
现金流入①.Sales of goods and services ②.Interest revenue
③.dividend revenue。
现金流①.merchandise purchases ②.payments of wages and other
expenses ③.tax payments
2. Cash flows from investing activities– transactions that affect
noncurrent assets.
现金流入①.sales of fixed assets ②.sales of long-term investments
现金流出①.purchase of fixed ②.purchase of long-term investments 3. Cash flows from financing activities – transactions that affect equity
and debt of the entity.
现金流入①.issuing bounds and long-term notes payable②.issuing preferred and common stock
现金流出①.paying cash dividends②.repaying debt③.acquiring treasury stock
五大不相容职位
1. Separate the function of handling cash from accounting records.
2. Separate the function of approving expenditures from the function
of signing checks.
3. Person who prepares the bank reconciliation should not have access
to cash or be responsible for recording cash transactions in the accounting records.
4. Employees who handle cash receipts must not have access to the
records of receivable.
5. Employees who maintain records of receivables must not have
authority to issue credit memos or to write off receivables as uncollectible.
Two basic ways to record uncollectible: 两种方式计提坏账准备Allowance method 备抵法- make estimates of the portion of accounts receivable that will not be collected in the year of sale.
Direct write-off method 直接冲销法 - wait to see which receivables will not be paid and write them off at that time.
The Allowance Method
? This method is consistent with the matching principle.
? It estimates the total bad debts that are expected to result from the current period’s sales, and records the expense during the same period as the related sale.
? Allowance for Doubtful Accounts坏账准备 (contra asset account) 资产备抵
The Direct Write-Off Method
May 10 Dr. Bad debt Expense 420
Cr. Accounts Receivable—D. L. Ross 420
? Bad debts Expense is debited and Allowance for Doubtful Accounts is credited.
? Actual accounts that prove to be uncollectible are debited to Allowance for Doubtful Accounts and credited to Accounts Receivable.
例：On December 31, Cynthia Richards estimates that a total of $4,000 of the $105,000 balance in her company’s Accounts Receivable will eventually be uncollectible.
计提坏账准备时 Dr：Bad Debts Expense 4000
Cr: Allowance for Doubtful Accounts 4000
坏账发生时 Dr: Allowance for Doubtful Accounts 4000
Cr: Accounts Receivable 4000
Perpetual Inventory System vs Periodic Inventory System永续盘存制与定期盘存制
1.Under the perpetual inventory system, the inventory records are kept up-to-date.So,it shows at all the times the amount of inventory.
适用性A perpetual inventory system is especially useful when inventory consists of items with high unit values or when it is important to have adequate but not excessive inventory levels.
2. Under the period system, the cost of merchandise purchased during the year is debited to a Purchase account, rather than to the Inventory account.
适用性Merchandise with low unit prices
Capital and Revenue Expenditures计入资本化的标准
To qualify for capitalization, an expenditure should meet three criteria
1. It must be significant in amount.（数额）
2. It should benefit the company over several years, not just during the
current period.（多期收益）
3. It should increase the productive life or capacity of the asset.（提高
性能）
Depreciation does not require a cash payment
两大相关账户:
– Depreciation expense
– Accumulated depreciation
会计分录：
– Dr. Depreciation expense
– Cr. Accumulated depreciation
Depreciation Methods四种方法计提折旧
1. Straight-Line 直线法
2. Units-of-Output 工作量法
3. Double-Declining-Balance 双倍余额递减法
4. Sum-of-Years-Digits 年数总和法
Straight-line is far more widely used than other methods.
Declining-balance is known as accelerated depreciation methods. Different motivations for investing投资动机
Temporary investment of idle cash
Long term investment to generate earnings
Strategic considerations
Classes of securities in balance sheet
1.Trading securities: are securities bought and held primarily for sale in the near term to generate income on short-term price differences.
The aim is to trade---frequent buying and selling.
Companies report trading securities at fair value.
Companies classify trading securities as a current asset.
2.Available-for-sale securities : are securities that may be sold in the future.
Companies report this securities as current assets or long-term assets.
Companies report this securities at fair value.
3. Hold-to-maturity securities: are debt securities that the investor has the intent and ability to hold to maturity.
The aim is to yield interest,dividends,or increases in market value.
Companies report this securities as current assets or long-term assets.
4.long-term equity investments: Passive investments & strategic investments
The aim of passive investments is to earn revenue.
The aim of strategic investments is the further strategic objectives of the firm.
Accounting for Debt securities 债券性投资
Accounting for Equity securities权益性投资
例：Company A purchased 5000 shares of company B for $5 per share,representing 20% of the voting shares.
1.购买时Dr. long-term investment 25000
Cr. cash 25000
2.产生净收益时Dr. long-term investment 10000
Cr. investment income 10000
3.发放股利时Dr. cash
Cr. investment income
Dr. cash
Cr. long-term investment
4.产生净损失时Dr. investment loss
Cr. long-term investment
Premium & discount 溢价和折价
1.If the price is higher than the maturity value,the difference between the prices is a premium.
----because the interest rate is higher than the market rate of interest. 2.If the price is less than the maturity value,the difference between the prices is a discount.
---- because the interest rate is less than the market rate of interest.
Par value票面价值
The par value is not necessarily equal to the bond’s market value or price.
----the bond that trades below its par value sells at a discount.
----the bond that sells above its par value trades at a premium.
Interest Rates 利率
1.Stated, or nominal rate = The interest rate written in the terms of the bond indenture.
2.Market rate or effective yield = rate that provides an acceptable return
on an investment matched with the issuer’s risk characteristics. Assume Stated Rate of 8%
Market interest（10%）> Assume Stated Rate（8%）折价发行Discount
Market interest（8%）= Assume Stated Rate （8%）等价发行Face Value
Market interest（6%）< Assume Stated Rate （8%）溢价发行Premium
A Type Wooden Ladder A字木梯A-frame A型骨架 A-truss A型构架 Abandon 废弃 Abandoned well 废井Aberration of needle 磁针偏差Abnormal pressure 异常压力abnormally high pressure 异常高压Abort 中止 abrasion 磨损 Abrasion surface 浪蚀面abrasive cut-off machine 磨切机Abrasive Cutting Wheel 拮碟abrasive grinding machine 研磨机Abrasive Grinding Wheel 磨碟abrasive particle 磨料颗粒Absolute address 绝对地址Absolute altitude 绝对高度Absolute damping 绝对阻尼Absolute deviation 绝对偏差Absolute flying height 绝对航高Absolute gravity 绝对重力absolute permeability 绝对渗透率absolute porosity 绝对孔隙率absolute temperature 绝对温度absorbability 吸收性；吸附性absorption 吸收 abutment 桥墩 abutting end 邻接端acceleration 加速acceleration lane 加速车道 Acceleration of gravity 重力加速度 acceleration pedal 加速器踏板 accelerator 催凝剂；加速器；催化剂 acceptance criteria 接受准则 access 通路；通道 access door 检修门；通道门 access lane 进出路径 access panel 检修门 access point 入口处；出入通道处 access ramp 入口坡道；斜通道 access road 通路；通道 access shaft 竖井通道 access spiral loop 螺旋式回旋通道 access staircase 通道楼梯 access step 出入口踏步 access tunnel 隧道通道 accessible roof 可到达的屋顶 accessory 附件；配件 accident 事故；意外 accidental collapse 意外坍塌 accommodate 装设；容纳 accredited private laboratory 认可的私人 实验室 accumulator 储压器；蓄电池 accuracy limit 精度限制 acetylene cylinder 乙炔圆筒 Acetylene Hose 煤喉 Acetylene Regulator 煤表 acid plant 酸洗设备；酸洗机 acid pump 酸液泵 acid tank 酸液缸 acidic rock 酸性岩 acoustic couplant 声耦合剂 acoustic coupler 声音藕合器；音效藕合 器 acoustic lining 隔音板 acoustic screen 隔声屏 Acoustic wave 声波 acrylic paint 丙烯漆料(压克力的油漆) acrylic sheet 丙烯胶片(压克力的胶片) active corrosion 活性腐蚀 active earth pressure 主动土压力 active fault 活断层 active oxidation 活性氧化 actual plot ratio 实际地积比率 actuator 促动器；唧筒；激发器 adapt 改装 adaptor 适配器；承接器；转接器； addition 增设；加建 additional building works 增补建筑工程 additional horizontal force 额外横向力 additional plan 增补图则(附加的平面图) additional vent 加设通风口 additive 添加剂 Address 地址 adhesive 黏结剂；胶黏剂 adhesive force 附着力 Adhesive Glue 万能胶 Adhesive Reflective Warning Tape 反光 警告贴纸 adit 入口；通路；坑道口 adjacent construction 相邻建造物 adjacent level 相邻水平 adjacent site 相邻基地 adjacent street 相邻街道 adjoining area 毗邻地区 adjoining building 毗邻建筑物 adjoining land 毗邻土地 adjoining structure 毗邻构筑物 adjustable 可调校 Adjustable Wrench Spanner 昔士 adjuster 调节器 adjustment 调校；调整 Administrative Lawsuit 行政诉讼 Administrative Remedy 行政救济 admixture 掺合剂；外加剂 advance directional sign 前置指路标志； 方向预告标志 advance earthworks 前期土方工程 advance warning sign 前置警告标志 advance works 前期工程 aeration 曝气 aeration tank 曝气池 aerial 天线 Aerial mapping 航空测图 aerial photograph 航测照片 Aerial photography 航照定位 aerial rapid transit system 高架快速运输 系统 1 / 60
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政管理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
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
abound 大量存在 access存取 active network 有源网络 ad hoc 尤其，特定的 adaptive control自适应控制adaptive适合的 address code 地址码 address generators地址发生器address寻址 adequate 够用 adjoint伴随 adjustable可调节的 admissible 可采纳的 advent 出现 aerodynamic 空气动力学aforementioned 上述的 albeit虽然 algebraic equation 代数方程algebraic operations 代数运算algorithm算法 alignment 组合 alleviate 减轻 allowance for finish加工余量altitude 海拔高度 amolify 放大 amplifier 放大器 amplify 扩大 amplitude 振幅 analog 相似 anode 阳极 anticipate预先考虑 apparatus 一套仪器；装置applicability适用性 approach 途径，方法 approach途径，手段 aptness恰当 arbitrarily 任意的 arbitrary 任意的 architecture 体系结构 argument 幅角 armature 电枢 arrival angle入射角 arrival point汇合点 artificial intelligence人工智能assumption假设 asymmetrical不对称的 asymptote 渐近线asymptotically stable渐进稳定 asynchronous 异步的 at rest处于平衡状态 attain达到 attenuate减弱 attitude 姿态 attribute品质 audio音频的 autonomous自治的 auxiliary material辅助材料 axon轴突 backlash齿隙游移 bandwidth 带宽 basis function 基函数 baud波特 become adept in熟练 bench network神经网络 bi-directional双向的 binary 二进制 bipolar 双向的 block diagram algebra 方块图计算 Boolean algebra布尔代数 bound限制 bracket 加括号 break frequency 转折频率 breakaway point分离点 breakdown rating额定击穿电压值 breakthrough 突破 building blocks积木 capacitor电容器 cascade 串联 category 种类 cathode 阴极 cement水泥 census人口统计 central processing unit(CPU) channel信道 characteristic equation特征方程 characteristic 特性；特性曲线 circuitry 电路 circumstance 状况 classical 古典的 closed-loop闭环 cockpit 座舱 coefficient 系数 coil 线圈 coincide 一致 command 命令 commit保证 common logarithm常对数 complement补充 complex 复数 comprehensive 综合的 comprise包含 computer simulation计算机仿真 comstraint约束条件 conceptually 观测，注意 condenser电容器 configuration 构造 conjugate paris共轭 conjunction 结合 consecutive连续的 constitute构造 constraint强迫 continuum连续 contour围绕 contradiction矛盾 contraption 新发明的东西 control surfacce 控制面板 controllable 可控的 converge集中 converter 变换器 conveyor传送带 convolution卷积 coordinate坐标 coptraption 新发明的东西 corresponding 相应的 counteract 抵抗 counterclockwise 逆时针的 coupling 耦合 criteria 复数 critical load关键负载 critically damped 临界阻尼 crossover frequency穿越频率 crossover 跨越 culmination顶点 cumbersome麻烦的 current rating 额定电流 custom定制的 cutoff 关断 cylinder圆柱形 cylindrical 圆柱形 damp阻尼，减幅 data filtering数字滤波
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
常见会计英语词汇
会计常用词汇（一） 一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance
商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 委托加工物资Work in process - outsourced 委托代销商品Trust to and sell the goods on a commission basis 受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves
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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
会计的英语是什么 会计和英语专业都是比较热门的专业，因此找工作的竞争也会很激烈。下面为大家带来会计的英语意思和相关用法，欢迎大家一起学习! 会计的英语意思accounting 会计的英语例句那个会计向营业部的职员介绍了自己的工作情况。 The accountant described his work to the sales staff. 雇会计划得来。 It would pay (you) to use an accountant. 他已由仓库调到会计室任职。 He has transferredfrom the warehouse to the accounts office. 会计拐走了俱乐部的资金。 The treasurer has run off with the club's funds. 会计科已完全计算机化了。 The accounts section has been completely computerized. 我们的经理精通会计制度。 Our manager is conversant with account system. 通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计
信息的对策。 The ctmse of the mendacious financial report is analyzed in this paper. 会计信息资源是通过会计核算建造的人造资源; It is manmade resources by the wag of accounting. 会计学就是一部会计伦理学。 Accounting science is accounting ethics. 会计的双语例句1. The unemployed executives include former sales managers, directors and accountants. 被解雇的管理人员包括前销售经理、主管和会计。 2. That's not the kind of talk one usually hears from accountants. 会计们通常不会说那样的话. 3. The accounting firm deliberately destroyed documents to thwart government investigators. 会计事务所故意毁坏文件，阻挠政府调查工作。 4. He's not a bad chap;quite human for an accountant. 这个家伙人不坏;;就会计来说已经很有人情味了。 5. Bookkeepers haven't yet tallied up the total cost. 会计还没有计算出总成本。 6. The debate revolves around specific accounting
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
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中华女子学院2016——2017学年第1学期 《会计专业英语》课程试卷 （论文类） 论文题目Analysis on the effect of business tax reform value added tax on real estate 课程代码 1050042013 课程名称会计专业英语 学号 130404077 姓名史慧丹 院系管理学院会计系 专业会计 考试时间 2016年10月27日 考试成绩
Since the State Council made it clear, and strive to 12th Five-Year during the comprehensive completion of the camp changed to increase reform, camp changed to increase and then move forward. Real estate enterprises "camp changed to increase", is the history of China's tax reform, but also the history of real estate development in the history of major events, will give the vast number of real estate enterprises have brought unprecedented challenges and opportunities for development. Firstly, the "camp to add" the development background and the real estate industry, it makes a brief overview of that the importance of the real estate industry in economic development, and tax on the real estate industry. Followed by an overview of the new tax policy,so that we clearly understand the V AT tax policy. Finally,through the study of the new tax policy of the real estate industry, to explore the "camp changed to increase" the real estate industry to bring opportunities and challenges. Key words:real estate, replacing business tax with value-added tax(V AT), tax burden, opportunity,challenge
account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度 accountant genaral 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 to specific 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 1、部门的称谓 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客户服务 CBD）Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply ，例如产品调度员叫P S Planner 2、人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk，如会计文员为Accounting Clerk 主任supervisor 经理Man ager 总经理GM, General Manager 入场费admission 运费freight 小费tip 学费tuition 价格，代价charge 制造费用Manu facturi ng overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowanee 补贴Bonus 夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班 餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 管理费 Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费 Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折 旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ion fees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager
电梯专业英语词典全集 A 1 abbreviation 缩语 abnormal 不正常的,反常的abnormality monitoring 异常监听abrasion 磨损 abrasion resistant 耐磨性 abrasive cloth 砂布 absorb 吸收 absorber 减振器 AC(alternating current) 交流电 AC drive 交流拖动 AC feedback control 交流反馈控制 AC motor 交流电机 AC servo 交流伺服 AC servo motor 交流伺服电机 AC single speed 交流单速 2 AC two speed 交流双速 AC two speed motor 交流双速电动机 AC variale speed 交流调速 AC-GL machine 交流无齿曳引机acceleration(accel)rate 加速器acceleration control system 加速度控制系统accelerator 加速器acceptanec certificate 验收证书acceptance of lift 电梯验收acceptance period 验收阶段acceptance test 验收试验 access forbidden 禁止入 access door 检修门 access lift 通道电梯 3 access security 通道防卫 access switch 通道开关,维修用开关
access way 进出通道accessibility 可通达性,接近的,难易程度accessible 允许进入 accessible space 允许进入的场地accessory 配件,附件 accident 事故 accident insurance 事故保险 accident prevention 事故预防 accidental contact 触电 accidental operation 误操作 accordion door 折叠门 accumulation 累积 4 accumulator 蓄电池 acoustic 听觉的,声音的 activate 启动,触发 active mode 主动模式 actual condition 实际状况,实际条件actual load 实际载荷 actual state 实际状况 actual value 实际值 actuate 开动,操作,激励actuating magnet 操作磁铁 actuating linkege 操作连杆 actuation time 动作时间 actuator 操纵机构,激励器,螺线管actuator bracket 调节器支架 actuator plate 调节板 ACVF(AC varible frequency) 交流调速 5 ACVF drive 交流调频拖动 ACVF system 交流调频系统 ACVV(AC varible voltage) 交流调压 ACVV dirve 交流调压拖动 ACVV system 交流调压系统adaptation 适应,匹配