Chapter 3
Operating Decisions and
the Income Statement
ANSWERS TO QUESTIONS
1. A typical business operating cycle for a manufacturer would be as follows:
inventory is purchased, cash is paid to suppliers, the product is manufactured and sold on credit, and the cash is collected from the customer.
2. The time period assumption means that the financial condition and performance
of a business can be reported periodically, usually every month, quarter, or year, even though the life of the business is much longer.
3. Net Income = Revenues + Gains - Expenses - Losses.
Each element is defined as follows:
Revenues -- increases in assets or settlements of liabilities from ongoing
operations.
Gains -- increases in assets or settlements of liabilities from peripheral
transactions.
Expenses -- decreases in assets or increases in liabilities from ongoing
operations.
Losses -- decreases in assets or increases in liabilities from peripheral
transactions.
4. Both revenues and gains are inflows of net assets. However, revenues occur in
the normal course of operations, whereas gains occur from transactions peripheral to the central activities of the company. An example is selling land at
a price above cost (at a gain) for companies not in the business of selling land.
Both expenses and losses are outflows of net assets. However, expenses occur in the normal course of operations, whereas losses occur from transactions peripheral to the central activities of the company. An example is a loss suffered from fire damage.
5. Accrual accounting requires recording revenues when earned and recording
expenses when incurred, regardless of the timing of cash receipts or payments.
Cash basis accounting is recording revenues when cash is received and expenses when cash is paid.
6. The four criteria that must be met for revenue to be recognized under the accrual
basis of accounting are (1) delivery has occurred or services have been rendered,
(2) there is persuasive evidence of an arrangement for customer payment, (3)
the price is fixed or determinable, and (4) collection is reasonably assured.
7. The matching principle requires that expenses be recorded when incurred in
earning revenue. For example, the cost of inventory sold during a period is recorded in the same period of the sale, not when the goods are produced and held for sale.
8. Net income equals revenues minus expenses. Thus revenues increase net
income and expenses decrease net income. Because net income increases stockholders’ equity, revenues increase stockholders’ equity and expenses decrease it.
9. Revenues increase stockholders’ equity and expenses decrease stockholders’
equity. To increase stockholders’ equity, an account must be credited; to decrease stockholders’ equity, an account must be debi ted. Thus revenues are recorded as credits and expenses as debits.
10.
11.
12.
13. Asset turnover is calculated as Sales Average total assets. The asset turnover
ratio measures the sales generated per dollar of assets. A high ratio suggests that the company is managing its assets (resources used to generate revenues) efficiently.
ANSWERS TO MULTIPLE CHOICE
1. b
2. c
3. d
4. c
5. a
6. d
7. c
8. a
9. b
10. d
Authors' Recommended Solution Time
(Time in minutes)
* Due to the nature of this project, it is very difficult to estimate the amount of time students will need to complete the assignment. As with any open-ended project, it is possible for students to devote a large amount of time to these assignments. While students often benefit from the extra effort, we find that some become frustrated by the perceived difficulty of the task. You can reduce student frustration and anxiety by making your expectations clear. For example, when our goal is to sharpen research skills, we devote class time discussing research strategies. When we want the students to focus on a real accounting issue, we offer suggestions about possible companies or industries.
MINI-EXERCISES
M3–1.
TERM
F (1) Losses
D (2) Matching principle
G (3) Revenues
C (4) Time period assumption
E (5) Operating cycle
M3–2.
Cash Basis Income Statement
Accrual Basis Income Statement
Revenues:
Cash sales
Customer deposits $7,000
3,000
Revenues:
Sales to customers $12,000
Expenses:
Inventory purchases Wages paid 1,000
500
Expenses:
Cost of sales
Wages expense
Utilities expense
8,000
500
200
Net Income $8,500 $3,300 M3–3.
Revenue Account Affected Amount of Revenue Earned in July
Expense Account Affected Amount of Expense Incurred in July
a. Cash (+A) ............................................................................ 11,000
Game Fees Revenue (+R, +SE) .................................... 11,000 b. Cash (+A) ............................................................................ 4,000
Accounts Receivable (+A) ................................................... 2,000 Sales Revenue (+R, +SE) .............................................. 6,000 c. Cash (+A) ............................................................................ 1,500
Accounts Receivable (-A) .............................................. 1,500 d. Cash (+A) ............................................................................ 1,600
Unearned Revenue (+L) ................................................. 1,600 M3–6.
e. Cost of Goods Sold (+E, -SE) ............................................. 2,190
Inventory (-A) ................................................................. 2,190 f. Accounts Payable (–L) ........................................................ 1,800
Cash (-A) ....................................................................... 1,800 g. Wages Expense (+E, -SE) .................................................. 3,800
Cash (-A) ....................................................................... 3,800 h. Insurance Expense (+E, -SE) (600)
Prepaid Expenses (+A) ........................................................ 1,200 Cash (-A) ....................................................................... 1,800 i. Repairs Expense (+E, -SE) ................................................. 1,200
Cash (-A) ....................................................................... 1,200 j. Utilities Expense (+E, -SE) ................................................. 2,300 Accounts Payable (+L) ................................................... 2,300
Transaction (c) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.
M3–8.
Transaction (h) results in an increase in an asset (prepaid expenses) and a decrease in an asset (cash). Therefore, the net effect on assets is 600.
Bob’s Bowling, Inc.
Income Statement
For the Month of July 2011
Revenues:
Game fees $11,000
Sales 6,000
Total revenues 17,000
Expenses:
Cost of goods sold 2,190
Utilities expense 2,300
Wages expense 3,800
Insurance expense 600
Repairs expense 1,200
Total expenses 10,090
Net income $ 6,910
M3–10.
Bob’s Bowling, Inc.
Partial Statement of Cash Flows
For the Month of July 2011
Cash Flows from Operating Activities:
Cash received from customers
(=$11,000+$4,000+$1,500+$1,600) $18,100
Cash paid to suppliers
(=$1,800+$1,800+$1,200) (4,800)
Cash paid to employees (3,800)
Total cash from operating activities $ 9,500
M3–11.
* ($41,000 + $53,000) ÷ 2
** ($53,000 + $60,000) ÷ 2
The decrease in the asset turnover ratio suggests that the company is managing its assets less efficiently, generating fewer sales per dollar of assets in 2012 than in 2011.
EXERCISES
E3–1.
TERM
F (1) Expenses
E (2) Gains
G (3) Revenue principle
I (4) Cash basis accounting
D (5) Unearned revenue
C (6) Operating cycle
M (7) Accrual basis accounting
K (8) Prepaid expenses
J (9) Revenues - Expenses = Net Income
L (10) Ending Retained Earnings =
Beginning Retained Earnings + Net Income - Dividends declared E3–2.
Req. 1
Cash Basis Income Statement
Accrual Basis Income Statement
Revenues:
Cash sales
Customer deposits $340,000
21,000
Revenues:
Sales to customers $410,000
Expenses:
Inventory purchases Wages paid
Utilities paid 90,000
54,200
7,200
Expenses:
Cost of sales
Wages expense
Utilities expense
287,000
59,000
7,880
Net Income $209,600 Net Income $56,120 Req. 2
Accrual basis financial statements provide more useful information to external users. Financial statements created under cash basis accounting normally postpone (e.g., $70,000 credit sales) or accelerate (e.g., $21,000 customer deposits) recognition of revenues and expenses long before or after goods and services are produced and delivered (until cash is received or paid). They also do not necessarily reflect all assets or liabilities of a company on a particular date.
Activity Revenue Account Affected Amount of Revenue Earned in
September
Activity Expense Account Affected Amount of Expense Incurred in
January
E3–5.
Transaction (k) results in an increase in an asset (cash) and a decrease in an asset (accounts receivable). Therefore, there is no net effect on assets.
* A loss affects net income negatively, as do expenses.
E3–6.
Transaction (f) results in an increase in an asset (property, plant, and equipment) and a decrease in an asset (cash). Therefore, there is no net effect on assets.
E3–7.
(in thousands)
a. Cash (+A) ........................................................................... 185,000
Short-term notes payable (+L) ....................................... 185,000 Debits equal credits. Assets and liabilities increase by the same amount.
b. Cash (+A) ...........................................................................
Accounts receivable (+A) ....................................................
8,035 21,300
Service revenue (+R, +SE) ............................................. 29,335 Debits equal credits. Revenue increases retained earnings (part of
stockholders' equity). Stockholders' equity and assets increase by the same
amount.
c. Plant and equipment (+A) ................................................... 530,000
Cash ( A) ....................................................................... 530,000 Debits equal credits. Assets increase and decrease by the same amount.
E3–7. (continued)
d. Inventory (+A) ..................................................................... 23,836
Accounts payable (+L) .................................................... 23,836 Debits equal credits. Assets and liabilities increase by the same amount.
e. Payroll expense (+E, -SE) ................................................. 3,102
Cash (-A) ....................................................................... 3,102 Debits equal credits. Expenses decrease retained earnings (part of
stockholders' equity). Stockholders' equity and assets decrease by the same
amount.
f. Cash (+A) ........................................................................... 21,120
Accounts receivable (-A) ............................................... 21,120 Debits equal credits. Assets increase and decrease by the same amount.
g. Fuel expense (+E, -SE) ..................................................... 730,000
Cash (-A) ....................................................................... 730,000 Debits equal credits. Expenses decrease retained earnings (part of
stockholders' equity). Stockholders' equity and assets decrease by the same
amount.
h. Retained earnings (-SE) .................................................... 310,000
Cash (-A) ....................................................................... 310,000 Debits equal credits. Assets and shareholders’ equity decrease by the same
amount.
i. Accounts payable (-L) ........................................................ 4,035
Cash (-A) ....................................................................... 4,035 Debits equal credits. Assets and liabilities decrease by the same amount.
j. Utilities expense (+E, -SE) ................................................. 61,000
Cash (-A) ....................................................................... Accounts payable (+L) .................................................... 53,000 8,000
Debits equal credits. Expenses decrease retained earnings (part of stockholders' equity). Together, stockholders' equity and liabilities decrease by the same amount as assets.
E3–8.
Req. 1
a.Cash (+A) ................................................................... 2,500,000
Short-term note payable (+L) ........................... 2,500,000 Debits equal credits. Assets and liabilities increase by the same amount.
b.Equipment (+A) .......................................................... 90,000
Cash (-A) ......................................................... 90,000 Debits equal credits. Assets increase and decrease by the same amount.
c.Merchandise inventory (+A) ........................................ 40,000
Accounts payable (+L) ..................................... 40,000 Debits equal credits. Assets and liabilities increase by the same amount.
d.Repair and maintenance expense (+E, -SE) ............. 62,000
Cash (-A) ......................................................... 62,000 Debits equal credits. Expenses decrease retained earnings (part of stockholders' equity). Stockholders' equity and assets decrease by the same amount.
e.Cash (+A) ................................................................... 372,000
Unearned pass revenue (+L) ........................... 372,000 Debits equal credits. Since the season passes are sold before Vail Resorts
provides service, revenue is deferred until it is earned. Assets and liabilities
increase by the same amount.
f.Cash (+A) ................................................................... 270,000
Lift revenue (+R, +SE) ..................................... 270,000 Debits equal credits. Revenue increases retained earnings (a part of
stockholders' equity). Stockholders' equity and assets increase by the same
amount.
g.Two transactions occur:
(1) Accounts receivable (+A) (750)
Ski shop sales revenue (+R, +SE) (750)
Debits equal credits. Revenue increases retained earnings (a part of
stockholders' equity). Stockholders' equity and assets increase by the same
amount.
(2) Cost of goods sold (+E, -SE) (450)
Merchandise inventory (-A) (450)
Debits equal credits. Expenses decrease retained earnings (a part of
stockholders' equity). Stockholders' equity and assets decrease by the same
amount.
E3–8. (continued)
h.Cash (+A) ................................................................... 3,200
Unearned rent revenue (+L) ............................ 3,200 Debits equal credits. Since the rent is received before the townhouse is used,
revenue is deferred until it is earned. Assets and liabilities increase by the same amount.
i. Accounts payable (-L) ................................................ 20,000
Cash (-A) ......................................................... 20,000 Debits equal credits. Assets and liabilities decrease by the same amount.
j.Cash (+A) (200)
Accounts receivable (-A) (200)
Debits equal credits. Assets increase and decrease by the same amount.
k.Wages expense (+E, -SE) ......................................... 258,000
Cash (-A) ......................................................... 258,000 Debits equal credits. Expenses decrease retained earnings (a part of
stockholders' equity). Stockholders' equity and assets decrease by the same
amount.
Req. 2
2/1 Rent expense (+E, -SE) (225)
Cash (-A) (225)
2/2 Fuel expense (+E, -SE) (490)
Accounts payable (+L) (490)
2/4 Cash (+A) (820)
Unearned revenue (+L) (820)
2/7 Cash (+A) (910)
Transport revenue (+R, +SE) (910)
2/10 Wages payable (-L) ........................................................... 1,300 Cash (-A) ................................................................. 1,300 2/14 Advertising expense (+E, -SE) . (75)
Cash (-A) (75)
2/18 Cash (+A) ...........................................................................
Accounts receivable (+A) ....................................................
600 1,200
Transport revenue (+R, +SE) ................................... 1,800 2/25 Parts inventory (+A) ............................................................ 1,550 Accounts payable (+L) .............................................. 1,550 2/27 Retained earnings (-SE) . (250)
Dividends payable (+L) (250)
Req. 1 and 2
Accounts Unearned Fee Note
Rebuilding Fees
Item (f) is not a transaction; there has been no exchange.
E3–10. (continued)
Req. 3
Net income using the accrual basis of accounting:
Revenues $17,760 ($17,400 + 360)
– Expenses 12,420 ($12,000 + 420)
Net Income $ 5,340
Assets = Liabilities + Stockholders’ Equity
$14,160 $ 7,980 $ 10,320
22,800 4,440 7,200
2,400 48,000 5,340 net income
10,320
7,200
26,400
$83,280 $60,420 $22,860
Req. 4
Net income using the cash basis of accounting:
Cash receipts $25,560 (transactions a through d) – Cash disbursements 15,000 (transactions g, i, and k)
Net Income $ 10,560
Cash basis net income ($10,560) is higher than accrual basis net income ($5,340) because of the differences in the timing of recording revenues versus receipts and expenses versus disbursements between the two methods. The $7,800 higher amount in cash receipts over revenues includes cash received prior to being earned (from (a), $600) and cash received after being earned (in (d), $7,200). The $2,580 higher amount in cash disbursements over expenses includes cash paid after being incurred in the prior period (in (g), $2,040), plus cash paid for supplies to be used and expensed in the future (in (k), $960), less an expense incurred in January to be paid in February (in (e), $420).
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
各种花卉的英文名 iris蝴蝶花 cockscomb鸡冠花 honeysuckle金银花chrysanthemum菊花 carnation康乃馨 orchid兰花 canna美人蕉 jasmine茉莉花 daffodil水仙花 peony牡丹 begonia秋海棠 cactus仙人掌 christmas flower圣诞花/一品红poppy罂粟 tulip郁金香 chinese rose月季 violet紫罗兰 peach flower桃花 aloe芦荟 mimosa含羞草 dandelion蒲公英
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茶花 common camellia 千日红 common globe-amaranth 非洲堇 African violet 栀子花 cape jasmine 木槿 rose of Sharon 风信子 hyacinth 百子莲 African lily 牵牛花 morning glory 君子兰 kefir lily 荷包花 lady's pocketbook 含笑花 banana shrub 非洲菊 African daisy 含羞草 sensitive plant 茉莉 Arabian jasmine 猪笼草 pitcher plant 凌霄花 creeper 树兰 orchid tree 康乃馨coronation 鸡冠花 cockscomb 荷花lotus 鸢萝 cypress vine 菩提 botree
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
植物花卉中英文对照、花卉英文名大全 金橘－－－－－－－－－－－－－－kumquat 米仔兰(米兰）－－－－－－－－－ milan tree 变叶木－－－－－－－－－－－－－croton 一品红－－－－－－－－－－－－－poinsettia 扶桑－－－－－－－－－－－－－－Chinese hibiscus 吊灯花－－－－－－－－－－－－－fringed hibiscus 马拉巴栗（发财树)－－－－－－－ Guiana chestnut 山茶－－－－－－－－－－－－－－camellia 云南山茶－－－－－－－－－－－－Yunnan camellia 金花茶－－－－－－－－－－－－－golden camellia 瑞香－－－－－－－－－－－－－－daphne 结香－－－－－－－－－－－－－－paper bush 倒挂金钟－－－－－－－－－－－－fuchsia 八角金盘－－－－－－－－－－－－Japan fatsia 常春藤－－－－－－－－－－－－－ivy 鹅掌柴－－－－－－－－－－－－－umbrella tree 杜鹃花－－－－－－－－－－－－－rhododendron 茉莉花－－－－－－－－－－－－－jasmine 桂花－－－－－－－－－－－－－－sweet osmanthus 夹竹桃－－－－－－－－－－－－－sweet-scented oleander 黄花夹竹桃－－－－－－－－－－－lucky-nut-thevetia 鸡蛋花－－－－－－－－－－－－－frangipani 龙吐珠－－－－－－－－－－－－－bleeding-heart glorybower 夜香树（木本夜来香）－－－－－－night jasmine 鸳鸯茉莉－－－－－－－－－－－－broadleaf raintree 栀子花－－－－－－－－－－－－－cape jasmine 蝴蝶兰－－－－－－－－－－－－－moth orchid 卡特兰－－－－－－－－－－－－－cattleya 石斛－－－－－－－－－－－－－－dendrobium 兜兰－－－－－－－－－－－－－－lady slipper 兰花－－－－－－－－－－－－－－orchid 春兰－－－－－－－－－－－－－－goering cymbidium
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
iris 蝴蝶花hon eysuckle 金银花 chrysanthemum 菊花 carnation 康乃馨 orchid 兰花 canna 美人蕉 jasmine 茉莉花 daffodil 水仙花 peony 牡丹 begonia 秋海棠 cactus 仙人掌 christmas flower 圣诞花/一品红 poppy 罂粟 tulip 郁金香 chi nese rose 月 季 violet 紫罗兰 peach flower 桃花 aloe 芦荟 mimosa 含羞草 dandelion 蒲公英 plum bolssom 梅花中国水仙new year lily
石榴pomegranate 月桂victor's laurel 报春花polyanthus 木棉cotton tree 紫丁香lilac 吊钟lady's eardrops 紫荆Chinese redbud 百合lily 紫罗兰wall flower 桃花peach 紫藤wisteria 杜鹃azalea 铃兰lily-of-the-valley 牡丹tree peony 银杏ginkgo 芍药peony 蝴蝶兰moth orchid 辛夷violet magnolia 蟹爪仙人掌Christmas cactus 玫瑰rose 郁金香tulip
非洲堇African violet 栀子花cape jasmine 木槿rose of Sharon 风信子hyacinth 百子莲African lily 牵牛花morning glory 君子兰kefir lily 荷包花lady's pocketbook 含笑花bana shrub 非洲菊African daisy 含羞草sensitive plant 茉莉Arabian jasmine 猪笼草pitcher plant 凌霄花creeper 树兰orchid tree 康乃馨coronation 荷花lotus 鸢萝cypress vine 菩提botree 大理花dahlia
常见花的英文单词 中国水仙new year lily 石榴pomegranate 月桂victor's laurel 报春花polyanthus 木棉cotton tree 紫丁香lilac 吊钟lady's eardrops 紫荆Chinese redbud 百合lily 紫罗兰wall flower 桃花peach 紫藤wisteria 杜鹃azalea 铃兰lily-of-the-valley 牡丹tree peony 银杏ginkgo 芍药peony 蝴蝶兰moth orchid 辛夷violet magnolia 蟹爪仙人掌Christmas cactus 玫瑰rose 郁金香tulip 茶花common camellia 千日红common globe-amaranth 非洲堇African violet 栀子花cape jasmine 木槿rose of Sharon 风信子hyacinth 百子莲African lily 牵牛花morning glory 君子兰kefir lily 荷包花lady's pocketbook 含笑花banana shrub 非洲菊African daisy 含羞草sensitive plant 茉莉Arabian jasmine 猪笼草pitcher plant 凌霄花creeper 树兰orchid tree 康乃馨coronation 鸡冠花cockscomb
荷花lotus 鸢萝cypress vine 菩提botree 大理花dahlia 圣诞百合Christmas bell 一串红scarlet sage 紫薇crape myrtle 勿忘我forget-me-not 睡莲water lily 文心兰dancing lady 吊兰spider plant 白头翁pappy anemone 向日葵sunflower 矢车菊cornflower 竹bamboo 金鱼草snapdragon 夹竹桃oleander 金盏花pot marigold 月季花china rose 金银花honeysuckle 长春花old maid 金莲花garden nasturtium 秋海棠begonia 非洲凤仙African touch-me-not 美人蕉canna 曼陀罗angel's trumpet 晚香玉tuberose 梅花flowering apricot 野姜花ginger lily 圣诞红common poinsettia 菊花chrysanthemum 虞美人Iceland poppy 昙花epiphyllum 鸢尾iris 龙胆royal blue 腊梅winter sweet 麒麟花crown of thorns 木芙蓉cotton rose 九重葛paper flower 火鹤花flamingo flower 三色堇tricolor viola 嘉德丽亚兰cattleya
亚洲常见花卉英文译名Abutilon pictum / Thomsonii风铃花 Abutilon Hybriden金铃花 Acacia dealbata银栲皮树 Acaena / New Zealand burr无瓣蔷薇(纽西兰球果属植物) Acanthus叶蓟属植物 Acer palmatum掌叶槭 Achillea / Yarrow丽纹锯草(蓍草属植物) Achimenes / Cupid's bower / hot water plant长筒花Actinidia狝猴桃<--攀缘植物 Adenium obesum沙漠玫瑰(天宝花) Adiantum capilus-veneris / True maidenhair fern铁线蕨Aegopodium podagraia 'Variegata'斑叶羊角芹 African daisy非洲菊 Agapanthus / African lily百子莲 Agastache藿香 Agave龙舌兰属植物 Ageratum houstonianum紫花霍香蓟 Agrostemma githago / Corn cockle麦仙翁 Ajuga reptans匍筋骨草 Akebia木通(别名:巧克力藤蔓) <--攀缘植物
Alcea rosea / Hollyhock蜀葵 Alchemilla / Lady's mantle斗篷草 Allium葱属 Aloe芦荟属植物 Alyssum香荠属植物 Amaranthus苋属植物 Ampelopsis山葡萄<--攀缘植物 Ampelopsis brevipedunculata蛇白蔹 Anchusa capensis / Alkanet非洲勿忘草Androsace carnea / Rock jasmine铜钱花Anethu, graveolens / Dill莳萝 Annual phlox福禄考 Antennaria dioica山荻 Anthemis西洋甘菊 Anthemis punctata subsp cupaniana春黄菊Antirrhinum majus / Snapdragon金鱼草 Arabis / Rock cress南芥菜(岩水芹) Aralia elata黃斑高? Arbutus野草莓樹 Arctotis Fastuosa / Monarch of the veldt南非雛菊Arenaria balearica蚤綴
AICPA财务英语中英文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board (APB) （美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧 adjusting entries 调整分录 adjustment 调整 aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法 allowance for depreciation 折旧备抵账户 amortization 摊销 annual report 年度报告 annuity 年金 assets 资产
audit 审计 auditor’s opinion 审计意见书 auditor 审计师 audit committee 审计委员会 average collection period 平均收账期AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书B balance 余额 bad debt recoveries 坏账收回 bad debts 坏账 bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资bearer instrument 不记名票据 bonds 债券 book of original entry 原始分录账簿 book value 账面价值 C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制）cash dividends 现金股利 cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 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 会计酬劳率 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 行政治理费 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
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 一、财务报表 二、财务状况变动表 三、财务报表分析 四、合并财务报表 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
各种花卉的中英文名称对照 mangnolia 玉兰花 morning glory 牵牛(喇叭花) narcissus 水仙花 oleander 夹竹桃 orchid 兰花 pansy 三色堇 peony 牡丹 peony 芍药 phalaenopsis 蝶兰 rose 玫瑰 rose 月季 setose asparagus 文竹touch-me-not (balsam) 凤仙花 tulip 郁金香 violet, stock violet 紫罗兰 water hyacinth 凤眼兰 Chinese enkianthus 灯笼花 Chinese flowering crab-apple 海棠花金橘－－－－kumquat 米仔兰(米兰）－－milan tree 变叶木－－croton 一品红－－poinsettia 扶桑－－Chinese hibiscus 吊灯花－－fringed hibiscus 马拉巴栗（发财树)－－ Guiana chestnut 山茶－－camellia 云南山茶－－Yunnan camellia 金花茶－－－golden camellia 瑞香－－daphne 结香－－－paper bush 倒挂金钟－－fuchsia 八角金盘－－Japan fatsia 常春藤－－ivy 鹅掌柴－－umbrella tree 杜鹃花－－rhododendron 茉莉花－－jasmine 桂花－－sweet osmanthus 夹竹桃－－sweet-scented oleander 黄花夹竹桃－－lucky-nut-thevetia 鸡蛋花－－frangipani 龙吐珠－－bleeding-heart glorybower 夜香树（木本夜来香）－－night jasmine 鸳鸯茉莉－－broadleaf raintree 栀子花－－cape jasmine 蝴蝶兰－－moth orchid 卡特兰－－cattleya 石斛－－dendrobium 兜兰－－lady slipper 兰花－－orchid 春兰－－goering cymbidium 仙客来－－florists cyclamen
account 账户、科目 account payable 应付账款 account title / accounting item 会计科目 accounting document/ accounting voucument 会计凭证 accounting element 会计要素 accounting entity 会计主体 accounting entries 会计分录 accounting equation / accounting identity 会计恒等式 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report /accounting statement 会计报表 accounting standard 会计准则 accounting time period concept 会计分期 accounts receivable / receivables
accrual- basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense /expense not allocated 待摊费用 annual statement 年报 Arthur Andersen Worldwide 安达信全球 assets 资产 balance 余额 balance sheet 资产负债表 begainning balance/ opening balance 期初余额 capital 资本 capital expenditure 资本性支出 capital share 股本 capital surplus 资本公积 cash 现金
亚洲常见花卉英文译名 Abutilon pictum / Thomsonii 风铃花 Abutilon Hybriden 金铃花 Acacia dealbata 银栲皮树 Acaena / New Zealand burr 无瓣蔷薇(纽西兰球果属植物) Acanthus 叶蓟属植物 Acer palmatum 掌叶槭 Achillea / Yarrow 丽纹锯草(蓍草属植物) Achimenes / Cupid's bower / hot water plant 长筒花Actinidia 狝猴桃<--攀缘植物 Adenium obesum 沙漠玫瑰(天宝花) Adiantum capilus-veneris / True maidenhair fern 铁线蕨Aegopodium podagraia 'Variegata' 斑叶羊角芹 African daisy 非洲菊 Agapanthus / African lily 百子莲 Agastache 藿香 Agave 龙舌兰属植物 Ageratum houstonianum 紫花霍香蓟 Agrostemma githago / Corn cockle 麦仙翁 Ajuga reptans 匍筋骨草 Akebia 木通(别名:巧克力藤蔓) <--攀缘植物 Alcea rosea / Hollyhock 蜀葵 Alchemilla / Lady's mantle 斗篷草 Allium 葱属 Aloe 芦荟属植物 Alyssum 香荠属植物 Amaranthus 苋属植物 Ampelopsis 山葡萄<--攀缘植物 Ampelopsis brevipedunculata 蛇白蔹 Anchusa capensis / Alkanet 非洲勿忘草 Androsace carnea / Rock jasmine 铜钱花 Anethu, graveolens / Dill 莳萝 Annual phlox 福禄考 Antennaria dioica 山荻 Anthemis 西洋甘菊 Anthemis punctata subsp cupaniana 春黄菊 Antirrhinum majus / Snapdragon 金鱼草 Arabis / Rock cress 南芥菜(岩水芹) Aralia elata 黃斑高? Arbutus 野草莓樹 Arctotis Fastuosa / Monarch of the veldt 南非雛菊Arenaria balearica 蚤綴 Argemone / Prickly Poppy 薊罌粟屬植物
黑色字体：为新疆植物志有，英文版也保留； 红色字体：为新疆植物志有，英文版无； 绿色字体：为新疆植物志没有，英文版有； 十字花科——CRUCIFERAE 1.长柄芥族--Trib.Stanleyeae 1.长柄芥属——Macropodoum 1.长柄芥M．nivale 2．芸苔族——Trib.Brassiceae 2．芸苔属——Brassica 1.甘蓝B．oleracea 莲花白var. capitata L. 花椰菜var. botrytis L. 羽衣甘蓝var. acephala L. 绿花菜var.italica 擘蓝B.oleracea var. gongylodes L. 2.擘蓝B．caulorapa——合入擘蓝B.oleracea var. gongylodes L 3. 欧洲油菜B．napus 4. 芜青B．rapa——蔓青 芸苔B.rapa var.oleifera DC. 白菜B.rapa var. glabra Reg. 青菜B.rapa var.chinensis (L.)Kitamura 5. 白菜B．pekinensis*----------合入芜青B．rapa var.glabra 6. 青菜B．chinenis-------------合入芜青B．rapa var.chinensis 7.芸苔B．campestris* ---------合入芜青B．rapa 8. 芥菜B．juncea 芥菜(原变种) var. juncea 芥菜疙瘩B.juncea var.napiformis 大头菜(变种) var. megarrhiza——合入芥菜疙瘩B.juncea var.napiformis 雪里蕻(变种) var. multiceps Tsen et Lee——合入芥菜(原变种) var. juncea 油芥菜(变种) var. gracilis Tsen. et Lee——合入芥菜(原变种) var. juncea 9. 黑芥B.nigra 10.新疆毛芥B.xinjiangensis——合入新疆白芥S.arrensis 11. 短喙芥B.brevirostrata——合入短喙芥B. elongata 12.短喙芥B. elongata 3．白芥属——Sinapis 1.白芥S.alba 2.田野白芥S. arvensi s L.——叫新疆白芥S.arvensis 长喙白芥var. brachycrpa——不知去向
财务术语中英文对照FinancialAccounting （1）会计与会计理论 会计accounting 决策人DecisionMaker 投资人Investor 股东Shareholder 债权人Creditor 财务会计FinancialAccounting 管理会计ManagementAccounting 成本会计CostAccounting 私业会计PrivateAccounting 公众会计PublicAccounting 注册会计师CPACertifiedPublicAccountant 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AccountingObjectives 会计假设AccountingAssumptions 会计要素AccountingElements 会计原则AccountingPrinciples 会计实务过程AccountingProcedures 财务报表FinancialStatements 财务分析FinancialAnalysis 会计主体假设Separate-entityAssumption 货币计量假设Unit-of-measureAssumption 持续经营假设 Continuity(Going-concern)Assumption 会计分期假设Time-periodAssumption 资产Asset 负债Liability 业主权益Owner'sEquity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则CostPrinciple 收入实现原则RevenuePrinciple 配比原则MatchingPrinciple 全面披露原则 Full-disclosure(Reporting)Principle 客观性原则ObjectivePrinciple 一致性原则ConsistentPrinciple 可比性原则ComparabilityPrinciple 重大性原则MaterialityPrinciple 稳健性原则ConservatismPrinciple 权责发生制AccrualBasis
茉莉花 :Jasmine 玫瑰花:Rose 海棠花 begonia 菊花chrysanthemum 丁香花：Lilac 康乃馨：Carnation 紫罗兰：Violet 百合：Lily 荷花：Lotus tulip 郁金香 sunflower 向日葵 geranium 天竺葵 morning-glory 牵牛花 pansy 三色堇，三色紫罗兰 poppy 罂粟花 marigold 金盏花 hyacinth 风信花 daffodil 水仙 marguerite, daisy 雏菊 orchid 兰花 cyclamen 仙客来 hawthorn 山楂
camellia 山茶 peony 芍药，牡丹 azalea 杜鹃 gardenia 栀子 最早花语的起源是古希腊，但是那个时候不止是花，还有叶子、果树都有一定的含义。在希腊神话里记载过爱神出生时创造了玫瑰的故事，玫瑰从那个时代起就成为了爱情的代名词。 真正花语盛行是在法国皇室时期，贵族们将民间对于花卉的资料整理遍档，里面就包括了花语的信息，这样的信息在宫廷后期的园林建筑中得到了完美的体现。 大众对于花语的接受是在18XX年左右，那个时候的社会风气还不是十分开放，在大庭广众下表达爱意是难为情的事情，所以恋人间赠送的花卉就成为了爱情的信使。 随着时代的发展，花卉成为了社交的一种赠与品，更加完善的花语代表了赠送者的意图。 我找出了一部分如下： 5.凤尾の热情 很久很久以前，铁角凤尾草就被当做迷恋要来使用。换句话说，只要把根茎的汁液让意中人喝下，就可以抓住对方的心。铁角凤尾草是一种具备特殊迷惑力的植物，因此它的花语是－热情。
第一课财务会计导读 Glossary accrual basis 权责发生制 Asset资产 balance sheet资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制 cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 Fair value公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保 Historical cost历史成本 Impairment 减值 impairment provision减值准备 income statement利润表 Liabilities负债 Maturity 到期 Net realizable value可变现净值 Owners’ Equity 所有者权益 post-amortization costs摊余成本 Present value现值 Profit利润 Replacement cost重置成本 stewardship 受托责任 transferor转出方 transferee转入方 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：Interest receivable 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 for the decline in value of inventories
各种花的花语及中英文对照＾＿＾（１）一月 1月1日纯白的爱雪莲花（Snow Drop） 1月2日神秘黄水仙（Narcisus Jonquilla) 1月3日执著藏红花（Spring Crocus) 1月4日游戏人生风信子（Hyacinth) 1月5日耐心雪割草（hepatica) 1月6日洁白无瑕的爱白色紫罗兰（Violet) 1月7日单恋白色郁金香（Tulip) 1月8日爱情紫色紫罗兰（Violet) 1月9日纯朴黄色紫罗兰（Voilet) 1月10日不屈不挠黄杨（Box-Tree) 1月11日善良匀桧叶（Arbor-Vitae) 1月12日优雅庭荠(Sweet Alyssum) 1月13日自我水仙(Narcissus) 1月14日含羞报春花(Cyclamen) 1月15日严格剌竹（Thorn) 1月16日竞争黄色风信子(Hyacinth) 1月17日挚爱酸模（Sorrel) 1月18日猜测印度锦葵（Indian Mallow) 1月19日健康，长寿松（Pine) 1月20日童真金凤花（Butter Cup) 1月21日沉静，安详常春藤（Ivy) 1月22日母爱苔藓（Moss) 1月23日服从芦荟（Bulrush) 1月24日进退得宜番红花（Saffron Crocus) 1月25日纯真鼠耳草（Cerasrium) 1月26日敏感含羞草（Humble Plant) 1月27日坚固七度灶（Mountain Ash) 1月28日勇气黑色白杨木（Black Piolar) 1月29日呵护苔藓（Moss) 1月30日盼望的幸福金盏花（Marsh Marigold) 1月31日青春喜悦黄色藏红花（Spring Crocus) 二月 2月1日青春的烦恼樱草（Primrose） 2月2日平凡木瓜花（Japanese Quince） 2月3日奉献小豆蔻（Cardamine） 2月4日无悔的爱红色樱草（Primrose） 2月5日迷人芍药(Paeonia lactiflora[P.albiflora])