会计英语基础指导

会计英语的基础知识及常用术语(1)会计——accountingAccounting is often described as an information system. It is the system that measures business activities, processes information into reports and communicates these findings to decision makers.簿记——bookkeepingBookkeeping is only the part of accounting that records transactions and events.会计原则——accounting principles会计主体原则——business entity principle (each entity must keep accounting records and prepare reports that are distinct from those of the owner and any other entity. It is also known as the separate entity principle).客观性原则——objectivity principle (transactions must be recorded based on independent, unbiased, and verifiable evidence).成本原则——cost principle (all transactions are recorded based on the cash amount received or paid . it is also known as the historical cost principle ).持续性原则——going concern principle (also known as the continuing concern principle).货币计量原则——monetary unit principle (transactions are recorded based on a common currency and not adjusted for changes invalue) .会计分期原则——time period principle (an entity’s activities are divided into specific time period ,such as a year ,and reported on that basis . it is also known as the periodicity principle).收入确认原则——revenue recognition principle (revenue and related expenses are recorded when realized regardless of when cash is actually received or paid . also known as the realization principle).配比原则——matching principle (revenues and expenses must be allocated to the period in which they were actually created).持续性/一贯性原则——consistency principle (an entity must use the same accounting methods period after period so that the financial statements of succeeding periods will be comparable)四类财务报表——four financial statements资产负债表——balance sheetThe balance sheet lists all assets, liabilities, and owner’s equity as of a specific date of an business entity. The balance sheet shows that assets equal the sum of liabilities and owner’s equity.利润表——income statementThe income statement lists revenues and expenses and shows net income or net loss for a period of time, such as a month, of a year.所有者权益变动表——statement of owner’s equityThe statement of owner’s equity shows the changes take place in theowner’s capital during a period of time from net income or net loss, withdrawals, and owner’s investment for a business.现金流量表——cash flow statementThe cash flow statement reports cash receipts and payments as well as cash inflows and outflows in three groups: operating activities, investing activities, and financing activities.美国注册会计师协会——American institute of certified public accountants ( AICPA )中国注册会计师协会——Chinese institute of certified public accountants ( CICPA )。

会计基础知识点英文版Accounting FundamentalsIntroductionAccounting is a cornerstone of modern business operations, providing a systematic and reliable method for recording, analyzing, and reporting financial transactions.In this article, we will explore some key concepts and principles of accounting. This knowledge is vital for both aspiring accountants and individuals who wish to have abetter understanding of the financial aspects of their personal or professional lives. Let's delve into the world of accounting basics!The Accounting EquationAt the heart of accounting lies the accounting equation, which states that Assets = Liabilities + Equity. Assets are resources owned by a company, such as cash, inventory, or equipment. Liabilities are the company's obligations to repay loans or fulfill other financial commitments. Equityrepresents the owner's claim on the assets after deducting liabilities. Understanding this equation provides afoundation for any accounting analysis.Double-Entry BookkeepingDouble-entry bookkeeping is a fundamental principle of accounting. With this system, every transaction is recordedin at least two accounts: a debit and a credit. Each accountis affected by the transaction in opposite ways. For instance, if cash is received, the cash account is debited, and another account related to the source of the cash is credited. This system ensures accuracy and allows for error detection, blending reliability with accountability.Accrual vs. Cash Basis AccountingThere are two methods of accounting: accrual basis and cash basis. Accrual basis accounting records revenue and expenses when earned or incurred, regardless of when theactual cash is received or paid. This method provides a more accurate representation of the company's financial position. Cash basis accounting, on the other hand, recognizes revenue and expenses only when actual cash changes hands. It is often used by small businesses or individuals with simple financial transactions.Financial StatementsFinancial statements are a vital tool for understanding a company's financial health. They provide a snapshot of its performance, profitability, and overall financial position. The three primary financial statements are the income statement, the balance sheet, and the cash flow statement.The income statement, also known as the profit and loss statement, shows a company's revenues, expenses, and net income or loss over a specific period. It provides insights into a company's operational efficiency and profitability.The balance sheet presents a snapshot of a company's financial position at a specific point in time. It lists the company's assets, liabilities, and equity. The balance sheet provides valuable information about a company's liquidity, solvency, and financial stability.The cash flow statement illustrates the movement of cash in and out of a company during a particular period. It helps gauge a company's ability to generate cash and manage its financial obligations. The cash flow statement is dividedinto three sections: operating activities, investing activities, and financing activities.Accounting Principles and StandardsTo ensure consistency and comparability in financial reporting, accounting principles and standards have been developed. The Generally Accepted Accounting Principles (GAAP) provide guidelines for financial accounting in the United States, while the International Financial Reporting Standards (IFRS) are followed by many countries globally.These principles and standards establish rules for recognizing revenue, measuring assets and liabilities, and disclosing financial information. Adhering to these standards ensures that financial statements are reliable, comparable, and useful for decision-making by investors, creditors, and other stakeholders.ConclusionAccounting fundamentals are essential for anyoneinvolved in financial activities, whether as a professional accountant, a business owner, or an individual managing personal finances. Understanding the accounting equation, double-entry bookkeeping, and financial statements provides a solid foundation for analyzing and interpreting financial data. Furthermore, knowledge of accounting principles and standards ensures accurate and reliable financial reporting. By grasping these concepts, individuals can navigate the complex world of finance with confidence and make informed decisions based on sound financial information.。

会计的基本英语知识点汇总1. Introduction to Accounting会计简介Accounting is the systematic process of identifying, recording, measuring, classifying, summarizing, interpreting, and communicating financial information. It plays a crucial role in the management and decision-making processes of businesses and organizations.会计是一种系统性的流程，用于识别、记录、度量、分类、总结、解释和传达财务信息。

它在企业和组织的管理和决策过程中发挥着至关重要的作用。

2. Basic Accounting Principles基本会计原则There are several fundamental principles that underpin the field of accounting:有几个基本原则支撑着会计领域：a) Accrual Principle: This principle states that financial transactions should be recorded when they occur and not when the cash is received or paid out.应计原则：该原则规定财务交易应在其发生时记录，而不是在现金收到或支付时记录。

b) Matching Principle: This principle states that expenses should be recognized in the same accounting period as the revenues they help generate.配比原则：该原则规定支出应在与其相关的收入产生的同一会计期间内确认。

会计专业英语知识点作为一门重要的商科专业，会计在各行各业中都扮演着重要的角色。

对于学习会计的学生来说，掌握好会计专业的英语知识点是非常必要的。

本文将介绍一些与会计专业相关的英语知识点，以帮助学生在学习和实践中更好地应用。

一、会计基础术语1. Assets（资产）：在会计中，资产指的是公司拥有的具有现金价值的资源，包括现金、存货、房地产等。

2. Liabilities（负债）：负债是指公司对外的债务或应付款项，在会计中包括借款、应付账款等。

3. Equity（所有者权益）：也被称为净资产或股东权益，表示公司的所有者对于其资产净值的权益。

4. Revenue（收入）：收入是指公司通过销售产品或提供服务而获得的资金流入。

5. Expenses（费用）：费用是指公司为经营活动而发生的支出，包括租金、工资、税金等。

6. Balance Sheet（资产负债表）：资产负债表是一份会计报表，以资产、负债和所有者权益的形式显示公司的财务状况。

二、会计报表1. Income Statement（利润表）：利润表显示了公司在一定期间内的收入、费用和净利润。

2. Cash Flow Statement（现金流量表）：现金流量表反映了公司在一定期间内现金收入、现金支出以及现金净增加额。

3. Statement of Retained Earnings（留存收益表）：留存收益表展示了公司在一定期间内的净利润和分红情况。

4. Statement of Changes in Equity（权益变动表）：权益变动表展示了公司在一段时间内所有者权益的变化情况，包括净利润、股东投资等。

三、审计和税务1. Audit（审计）：审计是对公司财务报表和财务记录的全面审核和检查。

2. Taxation（税务）：税务是指涉及支付税款和申报纳税义务的活动，包括个人所得税、企业所得税等。

3. Tax Return（纳税申报表）：纳税申报表是个人或企业向税务机关报告收入和纳税情况的文件。

会计英语知识点1. 会计英语基础知识会计英语是会计专业学生必备的一门语言技能。

了解会计英语的基础知识对于理解财务报表和参与国际商务交流至关重要。

本文将介绍几个重要的会计英语知识点。

2. 财务报表的英文表达财务报表是会计的核心内容之一。

常见的财务报表有资产负债表（Balance Sheet）、利润表（Income Statement）和现金流量表（Cash Flow Statement）。

在财务报表中，资产（Assets）、负债（Liabilities）和所有者权益（Owner's Equity）是三个关键概念。

3. 会计核算方法的英文表达会计核算方法是记录和处理会计业务的规定和方法。

常见的会计核算方法有现金基础会计法（Cash Basis Accounting）和权责发生制会计法（Accrual Basis Accounting）。

4. 会计凭证的英文表达会计凭证是会计记录的依据，用于记录和核实会计业务。

常见的会计凭证有收据（Receipt）、发票（Invoice）、收入凭证（Revenue Voucher）和支出凭证（Expense Voucher）。

5. 会计分录的英文表达会计分录是会计凭证上记录会计业务的方法和格式。

常见的会计分录有借方（Debit）和贷方（Credit），用于记录会计账户的增减情况。

6. 会计报告的英文表达会计报告是对财务状况和经营成果进行汇报的文件。

常见的会计报告有年度报告（Annual Report）和财务分析报告（Financial Analysis Report）。

其中，年度报告包括财务报表和管理层讨论与分析（Management Discussion and Analysis）。

7. 会计伦理的英文表达会计伦理是指会计人员在从事职业活动时应遵循的道德规范。

常见的会计伦理原则有诚实（Honesty）、保密（Confidentiality）和独立性（Independence）。

会计的英语基础知识点汇总在当今全球化的经济环境下，对于从事会计工作的人员来说，掌握会计的英语基础知识点是至关重要的。

无论是与外国客户沟通，还是理解国际财务报告准则（IFRS），良好的英语水平都是不可或缺的。

本文将汇总一些重要的会计英语基础知识点，帮助读者更好地应对会计领域的英语交流和阅读。

一、财务报表（Financial Statements）财务报表是一项关键的会计工具，用于向投资者、债权人和其他利益相关方提供关于企业财务状况和经营绩效的信息。

以下是财务报表中常见的几个部分：1. 资产负债表（Balance Sheet）- 反映了企业在特定日期上的资产、负债和股东权益。

2. 损益表（Income Statement）- 显示了企业在一定期间内的收入、支出和净利润。

3. 现金流量表（Cash Flow Statement）- 描述了企业在一定期间内的现金流入和流出情况。

4. 股东权益变动表（Statement of Changes in Equity）- 显示了一段时间内企业股东权益的变化情况。

二、会计与财务专业术语（Accounting and Financial Terminology）在会计领域，存在大量的专业术语需要掌握。

下面是一些常见的术语：1. 资产（Assets）- 公司拥有的经济资源或预计未来可以带来经济利益的权益。

2. 负债（Liabilities）- 公司的债务或义务，需要在未来偿还或履行。

3. 股东权益（Shareholders' Equity）- 公司资产减去负债后，归属于股东的权益。

4. 应收账款（Accounts Receivable）- 公司向客户出售产品或提供服务后，客户应付款项的金额。

5. 应付账款（Accounts Payable）- 公司未付的债务，包括向供应商购买的产品或接受的服务。

6. 摊销（Amortization）- 非物质性资产（如专利）在其使用寿命内按一定方式分期减值的过程。

会计学英语知识点是会计专业学生必备的重要技能之一。

掌握的知识点，不仅有助于学生在国际化的会计工作环境中更好地与他人交流和合作，还能够提高职业竞争力。

本文将从的基础词汇、专业术语和文化背景等方面介绍的知识点。

一、基础词汇在学习时，首先需要掌握一些基础词汇。

比如，debit表示借方，credit表示贷方，balance表示余额，financial statements表示财务报表等。

这些基础词汇是理解和运用的基础。

二、会计学专业术语除了基础词汇外，还包括许多专业术语。

例如，income statement表示损益表，balance sheet表示资产负债表，cash flow statement表示现金流量表，auditing表示审计，taxation表示税务等。

掌握这些专业术语可以帮助学生更好地理解和运用会计学知识。

三、的文化背景在学习时，也需要了解相关的文化背景，以便更好地理解和运用。

例如，在国际财务报告准则（IFRS）中，会计估计和会计政策灵活性是很重要的概念。

了解不同国家会计准则的差异以及背后的文化差异，可以帮助学生更好地理解和适应国际化的会计工作环境。

四、实践应用除了纸上谈兵，学生还应该将的知识点应用到实践中。

可以通过参与模拟会计报表编制和分析的活动，了解在实际工作中的应用。

此外，还可以通过阅读的相关文献和参加的培训课程等方式，加深对的理解和掌握。

五、跨文化交流在国际化的会计工作环境中，跨文化交流是必不可少的。

学生不仅需要掌握，还需要了解不同文化背景下的商务礼仪和交流方式。

通过与来自不同文化背景的人员进行合作和交流，可以提高自己的跨文化交际能力，从而更好地适应国际化的会计工作环境。

六、持续学习的学习是一个持续的过程。

随着会计学的不断发展和国际化的趋势，的知识点也在不断更新和扩充。

因此，学生需要保持持续学习的态度，通过不断学习和实践，不断提升自己的水平。

综上所述，是会计专业学生的必备技能之一。

3）贷款和应收款项；Loans and the accounts receivable; and4）可供出售金融资产。

Financial assets available for sale.一、以公允价值计量且其变动计入当期损益的金融资产Financial Assets Measured at Fair Value and Changes Recorded into Current Period Profit or Loss以公允价值计量且其变动计入当期损益的金融资产，可以进一步分为交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。

Financial assets at fair value through profit or loss could be further divided into financial assets held for trading and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded into current period profit or loss.金融资产满足下列条件之一的，应当划分为交易性金融资产：It should be classified as financial asset held for trading if one of the following conditions is met:（1）取得该金融资产的目的，主要是为了近期内出售。

The purpose of obtaining financial assets is to sell recently.（2）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。

选择题(1). A t the end of the accounting period, accounts receivable has a balance of $200,000 and allowance for receivable has a credit balance of $2,500. The amount of net accounts receivable at the end of accounting period is ( B )A. $2,500B. $ 197,500C. $8,500D. $200,000(2). The basic purpose of offering customers cash discount is to ( C )A. increase salesB. reduce net salesC. speed up the collection of accounts receivableD. focus management’s attention upon customers that fail to take advantage of all available cash discount(3). If a corporation has outstanding 1,000 shares of $9 cumulativepreferred stock of $100 par and dividends have been passed for the preceding three years, what is the amount of preferred dividends thatmust be declared in the current year before a dividend can be declared on common stock? ( C )A. $9,000B. $27,000C. $36,000D. $45,000(4). The stockholder’s equity section of the balance sheet may include ( D )A. Common stockB. Preferred stockC. Retained earningsD. All of the above(5). Declaration and issuance of a dividend in stock ( C )A. Increases the current ratioB. Decrease the amount of working capitalC. Decrease total stockholder’s equityD. Has no effect on total assets, liabilities, or stockholder’s equity(6). A company declared a cash dividend on its common stock on Dec 15, 2004, payable on Jan 15, 2005. How would this dividend affect shareholder’s equity on the following dates? ( B )Dec 15 2004 Jan 15 2005A. Decrease DecreaseB. No effect No effectC. No effect IncreaseD. Decrease No effect(7). Revenue include ( D )A. The amount earned from providing goods to customers.B. The amount received from borrowing.C. The amount earned from providing services to customers.D. Both A and C.(8). An example of a cash flow from an operating activity is( D )A. The receipt of cash from issuing stockB. The receipt of cash from issuing bondsC. The payment of cash for dividendsD. The receipt of cash from customers on account9. The basic purpose of offering customers cash discounts such as 2/10,n/30 is to( )A. Increase sales.B. Reduce net sales.C. Speed up the collection of accounts receivable.D. Focus management’s attention upon customers that fail to take advantage of all available cash discounts.10. A potential future liability arising from an event that has already happened, usually is called( B )A. an accrued liability.B. a contingent liability.C. a deferred liability.D. an estimated liability.12.What is the normal balance of the Accounts Receivable ,Office Supplies, and Rent Expense accounts?( A )A.DebitB.CreditC.Debit or CreditD.None of the Above13. Which Principle or the assumption holds that the business will continue in operation ?( ( C )A.Objectivity PrincipleB.Accounting Entity ConceptC.Going- Concern AssumptionD.Accounting Period Assumption15. On March 1, Wright Company purchased new equipment for $50,000. Wright paid cash for the equipment. Other costs associatedwith the equipment were: transportation costs, $1,000; sales tax paid$3,000; and installation cost, $2,500. The cost recorded for the equipment was( A )A. $56,500.B. $54,000.C. $51,000.D. $50,000.16. Declaration and issuance of a dividend in stock ( )A. Increases the current ratioB. Decrease the amount of working capitalC. Decrease total stockholder’s equityD. Has no effect on total assets, liabilities, or stockholder’s equity17. A business's assets are ( B )A. equal to liabilities minus stockholders' equity.B. the economic resources of the business.C. Reported at current cost.D. Reported on the income statement.18. At the end of the accounting period, accounts receivable has a balance of $100,000 and allowance for receivables has a balance of $7,000. The net accounts receivable value is ( B )A. $7,000B. $93,000C. $100,000D. $107,00020. The basic structure of an account includes ( D )A．A title B．A left side C．A right side D．All of the above 21. If merchandise inventory is being valued at cost and the price level is steadily rising, the method of costing that will yield the higher net income is ( B )A. LIFOB. FIFOC. AverageD. Periodic22. Which of the following costs should not be included in the inventory valuation of a manufacturing business? ( B )A. Depreciation on the plant and machinery.B. Salary of salesmanC. Factory supervisor’s salaryD. Electricity for factory23. If a company has liabilities of $32000 and owner’s equity o f $51000, the assets of the company are ( C )A. $39000B. $61000C. $83000D. $2200024. At 30 April 2005, Gareth has a receivable balance of $50,000 and an allowance for receivable of $800. Following a review of receivable, Gareth wishes to write off an irrecoverable debt of $1,000 and adjust his allowance to 5% of Receivables. What will be the adjusted balance of the allowance for receivables? ( B )A. $1,650B. $2,450C. $2,500D. $3,45025. An example of a cash flow from a financing activity is ( C )A. The receipt of cash from customers on accountB. The receipt of cash from the sale of equipmentC. The payment of cash for dividendsD. The payment of cash to acquire marketable securities26. An example of a cash flow from an operating activity is ( )A. The receipt of cash from issuing stockB. The receipt of cash from issuing bondsC. The payment of cash for dividendsD. The receipt of cash from customers on account27．Assuming that net purchases cost $250,000 during the year and that the ending stock was $4,000, The value of beginning stock is $30,000, how much was cost of goods sold? ( D )A. $280,000B. $246,000C. $254,000D. $276,00030．The major expense of a merchandising business is ( A ) A．Cost of goods soldB．RentC．DepreciationD．Interest31．Which of the following statements is true? ( B )A.Gross profit - Cost of goods sold = Net sales sales + Gross profit = Cost of goods soldC.Gross profit = Net sales - Cost of goods sold sales + Cost of goods sold = Gross profit38．The assets should be recorded at acquisition cost in order to meet the requirement of BA．ObjectivityB．Historical costC．Going-concern AssumptionD．Timeliness39. An accrued expense can best be described as an amount DA. Paid and currently matched with revenueB. Paid and nit currently matched with revenueC. Not paid and not currently matched with revenueD. Not paid and currently matched with revenue42．Posting is the process of transferring information from the D A．Journal to the trial balanceB．Ledger to the trial balanceC．Ledger to the financial statementsD．Journal to the ledger43．A company's trial balance failed to agree, the totals being:Debit $815,602 Credit $808,420Which one of the following errors could fully account for the difference? AA.The omission from the trial balance of the balance on the insurance expense account $7,182 debitB. Discount allowed $3,591 debited in error to the discount received accountC. No entries made in the records for cash sales totalling $7,182D.The returns outwards total of $3,591 was included in the trial balance as a debit balance44.If a company has current liabilities of $32000 , owner’s equity of $51000, and the assets has a total amount of $103000,and what`s the balance of non-current liability of the companyA. $39000B. $61000C. $83000D. $20000 45．Which of the following accounts is an asset account ?A A．Prepaid rent B．Advertising ExpenseC．Unearned Revenue D．Withdrawals46. An adjusting entry could contain all of the following except AA. convert asset to liabilityB. convert asset to expenseC. accrual uncollected expenseD. convert liability to revenue47.Which of the following accounts is a liabilities account ? ( C )A．Prepaid insuranceB．Gasoline ExpenseC．Unearned RevenueD．Dividends48. What`s the type of Depreciation( B )A．liability accountB．asset accountC．equity accountD．cost account判断题1.Accounting is another word for bookkeeping.( F )2.Internally generated goodwill can be viewed as intangible assets.( F )3. Total assets are $70,000, total liabilities, $40,000 and contributedcapital is $20,000; therefore, retained earnings are $15,000.( F )4. The ledger (T-accounts) contains information which has been postedfrom the journal. .( T )5. A decision maker who wants to understand a company's financialstatements must carefully read the notes to the financial statements because the notes provide useful supplemental information.( T )6. Legal and contractual provisions can determine the useful life of anintangibleasset.( T )7. Credit terms "2/10, n/30" mean that if payment is made in two days,a 10% discount will be given; if not paid within two days, the fullinvoice price will be due in thirty days.( F )8. Patents and trademarks are examples of tangible assets.( F )9. The appropriation of retained earnings is to establish a cash fund fora specific purpose. ( F )10. Building and equipment are recorded at their cost at acquisition and are subsequently reported at cost plus accumulated depreciation. F 11.Accounts receivable is a receivable created by selling merchandises or providing service on credit. ( T )12. Equipment such as machinery, furniture and tools should be amortized. ( F )13. Once the expected useful life and estimated net residual value are determined, they shall not be changed under any circumstances. ( F ) 14. Appropriation of retained earnings has no effect on total shareholder’s equity. ( F )15. If the board of directors announces stock dividends distribution, the total stockholder’s equity will decrease. ( F )16. Dividends are an expense of a corporation and should be charged to the periodic income. ( F )17. A present reduction in cash required to generate revenues is called an expense. ( T )18. Gross margin is an indication of profitability. ( T )20. Land does not need depreciation and is considered to have an infinite life. ( T )22. After the shares of capital stocks have been sold to the investors, they are referred to as issued shares. ( T )23 . A corporation must, by law, pay a dividend once a year. ( F ) 25. Revenue is recognized when we receive cash from the buyers.( F )26. A present reduction in cash required to generate revenues is called an expense. ( F )27.For a given account, total debits must always equal total credits. ( T )28 Accounts receivable is a receivable c )31. The owner reated by selling merchandises or providing service on credit. (pany’s withdrawals account is closed to the owner’s capital account. ( T )33.For all given accounts, total debits must always equal total credits.( T )34.When expense accounts are closed, the Income Summary account will be debited. ( T )35.Adjusting entries help make financial statements comparable from one period to the next.( F )panies capitalized expenditures that benefit only one period.( F )37.The owner’s dividends account will cause decrease of capital stock. ( F )38.Patents and trademarks are examples of tangible assets. ( F )39.Only when there are errors made in the daily recording of transactions, adjusting entries are necessary at the end of the period. ( F )会计术语翻译(examples)cashFixed assets assetscapital stock common stock preference sharesnotes receivableAccounts receivableservice revenuefixed assets current assetsCost of goods soldinventoryretained earningdividend payableaccount payablesales revenueSale discountperpetual countingothers on the text book比率分析The income statements and balance sheets of two manufacturing companies Chris and Caroline in the same period are set out below.Chris Caroline$ $ Revenue 150,000 700,000Cost of sales (60,000) (210,000) Gross profit 90,000 490,000 Interest payable (500) (12,000)Administrative expenses (15,000) (35,000) Distribution costs (13,000) (72,000) Profit before tax 61,500 371,000 Tax expense (16,605) (100,170) Profit for the period 44,895 270,830Chris Caroline$ $ $ $ AssetsNon-current assetsProperty - 500,000Plant and equipment 190,000 280,000190,000780,000Current assetsInventories 120,000 26,250Trade receivables 37,500 105,000Cash at bank 500 22,00050,000153,250Total assets 240,000933,250Equity and liabilitiesCapital and reservesIssued capital 156,000 174,750 Accumulated profits 51,395 390,830207,395565,580Non-current liabilitiesLong-term debt 10,000250,000Current liabilitiesTrade payables 22,605117,670Total equity and liabilities 240,000933,250RequiredUsing ratio analysis, briefly compare the profitability, working capital efficiency, liquidity and gearing ratio of the two entities.ChrisROCE=PBIT/(capital+reserve+long-term debt)=2: ROSC=PAT/(capital+reserve+long-term debt)=3: Assets turnover=sales revenue/(capital+reserve+long-term debt)= 4: Gross profit margin=5: net profit margin=6: Debtor days=Inventory turnover=Average time to pay suppliers=Working capital cycle=7: Current ratio =Quick ratio=Caroline1: ROCE=PBIT/(capital+reserve+long-term debt)=2: ROSC=PAT/(capital+reserve+long-term debt)=3: Assets turnover=sales revenue/(capital+reserve+long-term debt)=4: Gross profit margin=5: net profit margin=6: Debtor days=Inventory turnover=Average time to pay suppliers=Working capital cycle=7: Current ratio =Quick ratio=计算折旧Assume an equipment was acquired for $160000 in cash, salvage value was estimated to be $10000 with a useful life of 5 years. Requirement:Calculate depreciation under the Double-declining-balanceSelling price per unit $100, variable cost per unit $56Fixed costs $220,000, budgeted sales are 7,500 unitsRequired:(a). Calculate the C/S ratio(b). Calculate the breakeven point in terms of units sold(c). Calculate the breakeven point in terms of sales revenues(d). Calculate the unit sales required to achieve a target profit of $550,000(e). Calculate the margin of safety (expressed as a percentage of budgeted sales(f). According to your result calculated, draw a breakeven chart. Within your chart, you must show the breakeven point, fixed cost, total cost, total variable cost, sales revenue, margin of safety。

会计英语知识点章节导语：会计是一门十分重要的学科，英语作为国际通用语言，在会计领域也有其独特的术语和表达方式。

本文将介绍一些常见的会计英语知识点，以帮助读者更好地理解和运用会计英语。

一、财务报表（Financial Statements）财务报表是反映企业财务状况和经营成果的重要工具。

常见的财务报表包括资产负债表（Balance Sheet）、利润表（Income Statement）以及现金流量表（Statement of Cash Flows）。

在会计英语中，这些报表分别被称为Balance Sheet, Income Statement和Statement of Cash Flows。

其中，Balance Sheet反映了企业特定日期的资产、负债和所有者权益的情况；Income Statement反映了企业一定期间内的收入和支出情况；Statement of Cash Flows反映了企业一定期间内现金流入和流出的情况。

二、会计核算（Accounting Entries）会计核算是指对企业的经济业务进行记录和记账的过程。

在会计英语中，记账一般被称为“make entries”，而核算的结果被称为“accounting entries”。

之后，会计人员通过编制会计凭证（Accounting Vouchers）来反映这些核算结果。

会计凭证的种类包括现金凭证（Cash Voucher）、银行存款凭证（Bank Deposit Slip）等。

三、费用与收入（Expenses and Revenues）费用（Expenses）是指企业在生产经营过程中所发生的、用以取得和保持资源的付出。

在会计英语中，费用往往被称为“expenses”，如劳务费（Labor Expenses）、行政费用（Administrative Expenses）等。

而与之对应的是收入（Revenues），也被称为“revenues”，如售货收入（Sales Revenue）等。

会计要如何学好英语一、提高听力能力提高听力能力是学好英语的第一步。

在会计领域，经常需要听取上司的指示、与客户进行沟通、参加国际会议等，所以良好的听力能力非常重要。

建议会计学生通过听英语新闻、英语歌曲、英语广播等方式，提高自己的听力水平。

此外，可以利用在线学习平台或者手机App进行英语听力训练，加强对英语语音的理解和听力的训练。

二、加强口语表达能力在会计工作中，良好的口语表达能力可以帮助会计专业的学生更好地与同事合作、与客户交流。

建议会计学生多练习口语，可以跟着英语教师朗读英语文章，或者参加英语口语培训班提高口语表达能力。

另外，可以利用网络视频会议等方式与外国同事进行交流，提高自己的口语表达能力。

三、扩大词汇量扩大词汇量是学好英语的基础。

在会计领域，会计专业的学生需要掌握大量的专业英语词汇，包括会计准则、财务报表、会计征信等。

建议会计学生每天背诵一定量的英语单词，可以通过背单词App或者英语词汇书进行词汇扩充，逐步提高自己的词汇量。

四、阅读英语资料阅读英语资料可以帮助会计专业的学生更好地了解国际会计准则、最新的财务报表、会计法规等内容。

建议会计学生多看一些英文杂志、英文报纸、英文网站等资料，扩大自己的知识面，提高阅读理解能力。

五、写作能力培养在会计工作中，会计专业的学生需要撰写各种报告、分析、总结等文档，所以良好的写作能力也是非常重要的。

建议会计学生多写英语作文，可以从简单的日记、文章开始，逐步提高写作水平。

此外，可以参加英语写作班或者找英语老师进行写作指导，提高自己的写作能力。

总结来说，学好英语对于会计专业的学生来说非常重要，可以帮助他们更好地理解国际财务报表、掌握国际会计准则、提高国际商务交流能力等。

通过提高听力能力、口语表达能力、扩大词汇量、阅读英语资料、培养写作能力等方法和技巧，会计学生可以更快地提高英语水平，为将来的职业发展打下坚实基础。

希望以上分享对会计专业的学生有所帮助。

会计英语培训资料1. 介绍本文档介绍了会计英语培训资料，旨在帮助学习会计专业的人士提升他们的英语水平，特别是在与会计相关的工作中。

本文档包括了会计英语的基础知识、常用词汇和表达，以及实用的语法和写作技巧。

2. 会计英语基础知识2.1 会计专业术语在学习会计英语之前，了解一些基本的会计专业术语是很重要的。

以下是一些常见的会计术语的英文翻译：•资产 (Assets)•负债 (Liabilities)•所有者权益 (Equity)•收入 (Income)•成本 (Cost)•利润 (Profit)•现金流量 (Cash flow)•财务报表 (Financial statements)2.2 会计原则会计原则是会计工作的基础，理解和掌握这些原则对于正确运用会计英语至关重要。

以下是一些常见的会计原则及其英文表达：•全盘概念 (Going concern concept)•会计主体 (Accounting entity)•会计周期 (Accounting period)•公允价值 (Fr value)•成本原则 (Cost principle)•可比性 (Comparability)•重要性 (Materiality)•一致性 (Consistency)3. 会计英语常用词汇和表达3.1 会计报表相关词汇在与会计报表相关的工作中，掌握以下词汇和表达将有助于准确理解和使用会计英语：•资产负债表 (Balance sheet)•损益表 (Income statement)•现金流量表 (Cash flow statement) •经营活动现金流量 (Operating activities cash flow)•投资活动现金流量 (Investing activities cash flow)•筹资活动现金流量 (Financing activities cash flow)•净利润 (Net income)•总资产 (Total assets)3.2 会计审计相关词汇会计审计是会计工作中的重要环节，以下是一些与会计审计相关的词汇和表达：•外部审计 (External audit)•内部审计 (Internal audit)•审计师 (Auditor)•会计准则 (Accounting standards)•审计报告 (Audit report)•无保留意见 (Unqualified opinion)•保留意见 (Qualified opinion)•强调事项 (Emphasis of matter)4. 会计英语语法和写作技巧4.1 语法规则掌握一些基本的会计英语语法规则是提高语言表达能力的重要一步。

会计有关英文知识点会计是一门重要的商科学科，负责记录、处理和报告财务信息。

在全球化的背景下，掌握与会计相关的英文知识点对于从事会计工作的人员来说至关重要。

本文将介绍一些与会计有关的英文知识点，帮助读者扩展自己的会计英语词汇量，提高在国际商务领域的竞争力。

1. Financial Statements（财务报表）财务报表是记录一个企业财务状况和业绩的重要文件。

主要的财务报表包括资产负债表（Balance Sheet）、利润表（Income Statement）、现金流量表（Cash Flow Statement）和所有者权益变动表（Statement of Changes in Equity）。

掌握这些财务报表的英文术语，例如Assets（资产）、Liabilities（负债）、Revenue（收入）和Expenses（费用），对于理解和分析财务报表至关重要。

2. Accounting Principles（会计准则）会计准则是会计行业遵循的规范和原则，它确保了财务信息的准确性和可比性。

全球范围内最常用的会计准则是国际财务报告准则（International Financial Reporting Standards，简称IFRS）。

例如，IFRS中对于Revenue Recognition（收入确认）和Inventory Valuation（存货估值）都有明确的规定。

了解这些会计准则的英文表达，有助于与国际企业或者国际会计师进行有效的沟通。

3. Audit（审计）审计是对财务报表进行独立、客观的评估和核实，以确定其真实性和合规性。

在全球商业环境中，英文中经常使用的审计术语包括External Audit（外部审计）和Internal Audit（内部审计）。

掌握这些术语以及与审计相关的表达，例如Auditor（审计师）和Audit Report（审计报告），是面对国际审计事务的必备技能。

4. Taxation（税务）税务是会计领域中一个重要的方面，涉及到企业和个人的纳税义务。

会计的英语基础知识点总结会计作为财务管理的一门重要学科，涉及到大量的英语术语和表达方式。

掌握会计的英语基础知识，不仅可以增强职场竞争力，还可以为国内外交流提供便利。

本文将总结会计中的一些英语基础知识点。

一、基本概念1. 会计 (Accounting)会计是研究和处理财务信息的科学。

其核心职责是记录、分析和汇报企业的财务状况和业务活动。

2. 财务 (Financial)财务是指企业经营中涉及到的金融资源，包括资产、负债、所有者权益和收入、支出等方面。

3. 资产 (Asset)资产是企业拥有的具有经济价值的资源，包括现金、应收账款、存货、固定资产等。

4. 负债 (Liability)负债是企业所欠他人的债务或负担，包括应付账款、短期借款、长期借款等。

5. 所有者权益 (Equity)所有者权益指企业对所有者的经济利益，包括股东权益、留存收益等。

6. 收入 (Revenue)收入是企业在正常经营活动中获得的经济利益，包括销售收入、利息收入等。

7. 支出 (Expense)支出是企业在正常经营活动中支付的费用，包括成本、折旧等。

二、会计报表1. 资产负债表 (Balance Sheet)资产负债表是记录企业在一定日期上的资产、负债和所有者权益状况的表格。

它反映了企业的财务健康状况。

2. 损益表 (Income Statement)损益表是记录企业在一定期间内的收入、支出和净利润的表格。

它反映了企业的盈利能力。

3. 现金流量表 (Cash Flow Statement)现金流量表是记录企业一定期间内现金流入和流出情况的表格。

它反映了企业的现金流动状况。

4. 股东权益变动表 (Statement of Changes in Equity)股东权益变动表是记录企业在一定期间内所有者权益的变动情况的表格。

它反映了企业的所有者权益的变化。

三、会计核算1. 借方 (Debit)借方是会计上记载资产增加或负债减少的一方，通常用于记录资产、费用等的增加。

会计英语知识点总结会计英语是指在会计领域中使用的专业术语和表达方式。

对于从事会计工作的人员来说，掌握会计英语是十分重要的，因为它涉及到了财务报表的编制、财务分析以及财务管理等方面。

在这篇文章中，我将总结一些常见的会计英语知识点，以帮助读者更好地掌握这一领域的语言表达。

一、会计核算方法（Accounting Methods）1. 现金会计法（Cash Accounting Method）现金会计法是指只在货币实际发生时才予以认可和记录的会计核算方法。

它适用于小型企业和个人，记录的是实收实付的现金流量。

2. 计提法（Accrual Accounting Method）计提法是指按照货币应收和应付的实际发生情况进行会计记账，无论是否收付现金。

这种方法更加符合企业的真实经济状况，广泛应用于大型企业和上市公司。

二、财务报表（Financial Statements）1. 资产负债表（Balance Sheet）资产负债表是企业在特定日期上的财务状况的快照。

它将企业的资产、负债和所有者权益进行了统计，并展示了企业的资金来源和运用情况。

2. 利润表（Income Statement）利润表反映了企业在一定期间内的经营业绩。

它列出了企业的收入、成本以及税前和税后利润等财务指标。

3. 现金流量表（Cash Flow Statement）现金流量表显示了企业在一定期间内现金流动的情况。

它列出了企业的经营、投资和筹资活动所产生的现金流量净额。

三、财务指标（Financial Ratios）1. 流动比率（Current Ratio）流动比率是企业流动性的重要指标之一，它反映了企业流动资产与流动负债的关系。

公式为：流动比率= 流动资产/ 流动负债。

该指标越高，说明企业越有能力偿还短期债务。

2. 负债比率（Debt Ratio）负债比率是企业资本结构的重要指标，它反映了企业负债占总资产的比例。

公式为：负债比率= 总负债/ 总资产。

会计专业英语知识点汇总会计专业是现代商业领域中非常重要的一门专业。

在学习会计专业时，除了掌握会计理论和实践技巧外，掌握一定的英语知识也是非常重要的。

本文将为大家汇总一些会计专业的英语知识点，希望能够帮助到学习会计专业的同学们。

1.会计基础知识 (Accounting Basics)–Assets：资产–Liabilities：负债–Equity：所有者权益–Revenue：收入–Expenses：费用–Balance Sheet：资产负债表–Income Statement：损益表–Cash Flow Statement：现金流量表2.会计准则和规范 (Accounting Standards and Regulations)–Generally Accepted Accounting Principles (GAAP)：通用会计准则–International Financial Reporting Standards (IFRS)：国际财务报告准则–Financial Accounting Standards Board (FASB)：美国财务会计准则委员会–International Accounting Standards Board (IASB)：国际会计准则委员会3.资产负债表相关术语 (Balance Sheet Terminology)–Current Assets：流动资产–Non-current Assets：非流动资产–Current Liabilities：流动负债–Non-current Liabilities：非流动负债–Shareholders’ Equity：股东权益–Goodwill：商誉–Depreciation：折旧–Amortization：摊销4.损益表相关术语 (Income Statement Terminology)–Gross Profit：毛利润–Operating Income：营业收入–Operating Expenses：营业费用–Net Income：净收入–Earnings per Share (EPS)：每股收益5.现金流量表相关术语 (Cash Flow Statement Terminology)–Cash Inflows：现金流入–Cash Outflows：现金流出–Operating Activities：经营活动–Investing Activities：投资活动–Financing Activities：筹资活动–Net Cash Flow：净现金流量6.会计报表分析 (Financial Statement Analysis)–Ratio Analysis：比率分析–Liquidity Ratios：流动性比率–Solvency Ratios：偿债能力比率–Profitability Ratios：盈利能力比率–Efficiency Ratios：效率比率7.审计和内部控制 (Auditing and Internal Control)–Audit：审计–Internal Control：内部控制–Segregation of Duties：职责分离–Internal Audit：内部审计–External Audit：外部审计8.税务会计 (Tax Accounting)–Taxable Income：应税收入–Tax Deductions：税收减免–Tax Credits：税收抵免–Tax Liability：税务负债–Tax Planning：税务规划这些是会计专业中一些重要的英语知识点，希望能够帮助到学习会计专业的同学们。

会计英语基础知识点会计是一门重要的商业领域，为了更好地与国际商务交流，学习会计英语成为很有必要的一项技能。

本文将介绍一些会计英语的基础知识点，以帮助读者更好地掌握会计英语。

一、财务报表财务报表是会计工作中最基本的组成部分之一。

在英语中，财务报表被称为financial statements。

其中包括balance sheet（资产负债表）、income statement（损益表）和cash flow statement（现金流量表）。

学习者应该了解这些报表的基本内容和构成，以便能够正确理解和运用会计英语。

二、会计原则会计原则是指在会计工作中遵循的一些基本准则。

常见的会计原则包括matching principle（配比原则）、revenue recognition principle（收入确认原则）和historical cost principle（历史成本原则）。

了解和掌握这些原则的英文表达可以帮助学习者更好地理解和运用会计英语。

三、会计核算会计核算是会计工作中的重要环节之一。

在英语中，会计核算被称为accounting practices。

学习者需要了解并掌握一些会计核算的基本术语和概念，如debit（借方）、credit（贷方）、trial balance（试算平衡）等。

这些术语在会计工作中经常被使用，掌握它们的英文表达将有助于学习者更好地理解和运用会计英语。

四、会计制度每个国家都有自己的会计制度，在英语中，会计制度被称为accounting system。

了解不同会计制度的特点和差异可以帮助学习者更好地理解和应用会计英语。

例如，中国采用的会计制度是基于事实和凭证的，而国际上一些主力采用的是基于原则和概念的制度。

学习者需要通过学习相关的词汇和表达，来更好地理解各个国家的会计制度。

五、国际会计准则随着全球经济的日益紧密联系，国际会计准则的重要性日益凸显。

在英语中，国际会计准则被称为international accounting standards。