会计英语大全
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第一讲 会计英语的常用术语
1.account n..账，账目 a/c；账户
e.g.T-account: T型账户；account payable应付账款 receivable 应收账款〕；
2.Accounting concepts 会计的根本前提
1〕accounting entity 会计主体；entity 实体，主体
2〕going concern 持续经营
3〕accounting period 会计分期
financial year/ fiscal year 会计年度〔financial adj.财务的，金融的； fiscal adj.财政的〕
4〕money measurement货币计量
*权责发生制accrual basis.
accrual n.本身是应计未付的意思，
accrue v.应计未付，应计未收，
e.g.accrued liabilities，应计未付负债
3.Quality of accounting information 会计信息质量要求
〔1〕可靠性reliability
〔2〕相关性 relevance
〔3〕可理解性 understandability
〔4〕可比性comparability
〔5〕实质重于形式 substance over form
〔6〕重要性 materiality
〔7〕慎重性 prudence
〔8〕及时性 timeliness
4.Elements of accounting会计要素
1〕Assets: 资产
– current assets 流动资产
cash and cash equivalents 现金及现金等价物 〔bank deposit〕
inventory存货 receivable应收账款 prepaid expense 预付费用
– non-current assets 固定资产
property 〔land and building〕 不动产, plant 厂房, equipment 设备 〔PPE〕
e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.
2〕Liabilities: 负债
funds provided by the creditors. creditor债权人，赊销方
– current liabilities 当期负债
non-current liabilities 长期负债
total liabilities
account payable应付账款 loan贷款 advance from customers 预收款
bond债券〔由政府发行, government bond /treasury bond政府债券，国库券〕
debenture债券 〔由发行〕
3〕Owners’ equity: 所有者权益 〔Net assets〕
funds provided by the investors. Investor 投资者
– paid in capital 〔contributed capital〕 实收资本
– shares /capital stock 〔u.s.〕 股票 retained earnings 留存收益
同时记住几个单词dividend 分红
beginning retained earnings ending retained earnings
– reserve 储藏金 〔资产重估储藏金，股票溢价账户〕
e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.
4〕Revenue: 收入
sales revenue销售收入 interest revenue利息收入 rent revenue租金收入
5〕Expense: 费用
cost of sales销售本钱, wages expense工资费用
6〕Profit 〔income, gain〕:利润 net profit, net income
5.Financial statement 财务报表
1〕balance sheet 资产负债表
2〕income statement 利润表
3〕statement of retained earnings 所有者权益变动表
4〕cash flow statement 现金流量表
6.Accounting cycle
1〕journal entries 日记账 general journal 总日记账
general ledger 总分类账 trial balance试算平衡表
adjusting entries 调整分录 adjusted trial balance调整后的 试算平衡表
Financial statements 财务报表 closing entry 完结分录
2〕Dr.—Debit 借 Cr.—Credit 贷
Double-entry system 复式记账
7.Exercise 练习
1〕purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购置存货
Dr.inventory 3,000 借：存货 3,000
Cr.cash 3,000 贷：现金 3,000
2〕sales on account of US$10,000 赊销方式销售，收入10,000美元
Dr.account receivable 10,000 借：应收账款 10,000
Cr.sales revenue 10,000 贷：销售收入 10,000
3〕paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元
Dr.wages & salaries expense 50,000 借：职工薪酬 50,000
Cr.bank deposit 50,000 贷：银行存款 50,000
4〕cash sale of US$1,180 销售收入现金1,180美元
Dr.cash 1,180 借：现金 1,180
Cr.sales revenue 1,180 贷：销售收入1,180
5〕pre-paid insurance for US$12,000 预付保险费12,000美元
Dr.prepaid insurance 12,000 借：预付保险 12,000
Cr.bank deposit 12,000 贷：银行存款 12,000
第二讲 存 货
1.Inventory n. 存货，库存〔英式英语用法〕
常见词组 inventory turnover 存货周转率 inventory control 存货控制
beginning inventory初始存货 ending inventory 期末存货 take a physical inventory 盘库
常见的存货形式：
Type of business Type of inventory
Merchandising
company
Merchandise inventory
商品存货
Manufacturing
company Raw materials 原材料
Work in process〔WIP〕〔处在生产过程中的〕在制品，半成品
Finished goods成品
2.Inventory valuation存货的价值计量
cost n. 本钱，费用
direct costs 直接本钱 indirect costs 间接本钱 fixed costs 固定本钱 cost accounting 本钱会计
v. 花费
e.g. The office furniture of our company costs us $5,000.
unit cost 单个本钱 total cost 总本钱
cost of sales 〔COS〕 = cost of goods sold〔CGS〕销货本钱
sales revenue 销售收入 这两个词经常被放在一起做计算
Lecture examples:
①A company sold 15 computers for US$1000 each.
某公司以1000美元一台的价格售出电脑共15台。
Sales revenue: US$1,000×15 = US$15,000
[答疑编号811020211]
②A company sold 15 computers costing US$800 each for total US$15,000.
某公司销售出电脑15台，每台本钱为800美元，共收入15,000美元。
cost of sales: US$800×15 = US$12,000
Dr.bank deposit 15,000 借：银行存款 15,000
Cr.sales revenue 15,000 贷：主营业务收入 15,000 Dr.cost of sales 12,000 借：主营业务本钱 12,000
12,000 贷：库存商品—电脑 12,000
[答疑编号811020212]
3.初始本钱计量
The inventory should be measured at cost. Cost includes the following:
采购本钱purchase〔price〕 运费freight 存储storing cost
保险费insurance 税费tax 装卸费 loading and unloading cost
e.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the
price RMB￥410 each. RMB￥300 of freight were also paid.
Dr. printer 82,300
