会计学位英语-词汇语法-补充[1]

学位英语知识点复习资料
学位英语是为了提供高等教育教师、硕士生和博士生使用的一种英语教材，是一种为追求学位的非英语专业毕业生学习英语的一门课程。

以下是一些学位英语的知识点复习资料：
1. 语法知识：学位英语中的语法知识点包括时态、语态、句子结构、从句、名词性从句、定语从句、状语从句等。

2. 词汇知识：学位英语中的词汇知识包括常用词汇、近义词、反义词、词组、派生词等。

3. 阅读技巧：学位英语中的阅读理解部分是考察考生对英文文章的理解能力，需要学会提取关键信息、推理和理解作者的意图等。

4. 写作技巧：学位英语中的写作部分是考察考生的写作能力，需要学会如何构思和组织文章结构，使用合适的语言表达自己的观点或看法。

5. 听力技巧：学位英语中的听力部分是考察考生对英语听力材料的理解能力，需要学会听取关键信息、推理和理解对话或演讲的意思等。

6. 口语技巧：学位英语中的口语部分是考察考生的口语表达能力，需要学会如何用流利的口语表达自己的观点或看法，以及如何回答问题或进行对话。

7. 翻译技巧：学位英语中的翻译部分是考察考生的翻译能力，需要学会如何准确地把中文表达转化为英文表达。

以上是学位英语的一些常见知识点复习资料，希望对你有帮助。

会计笔记英语知识点归纳会计是一门与经济紧密相关的学科，对于学习和从事会计工作的人来说，掌握好会计笔记的英语知识点非常重要。

本文将归纳一些常见的会计笔记英语知识点，帮助读者更好地理解和运用这些概念。

1. Financial Statements（财务报表）Financial statements are crucial in accounting as they provide a comprehensive summary of a company's financial activities. The four main types of financial statements are: balance sheet, income statement, cash flow statement, and statement of changes in equity.财务报表在会计中非常重要，因为它们提供了一个公司财务活动的综合概述。

财务报表有四种主要类型：资产负债表、损益表、现金流量表和股东权益变动表。

2. Double-Entry Bookkeeping（复式记账法）Double-entry bookkeeping is a fundamental concept in accounting.It states that every financial transaction has equal and opposite effectson at least two accounts. This ensures that the accounting equation (assets = liabilities + equity) remains balanced.复式记账法是会计中的一个基本概念。

它指出每一笔财务交易对至少两个账户产生相等且相反的影响。

这样可以确保会计方程式（资产=负债+所有者权益）保持平衡。

一.专业术语Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。

加速折旧法主要包括余额递减折旧法declining balance depreciation，双倍余额递减折旧法double declining balance depreciation，年限总额折旧法sum of the years' depreciationAccount 科目，帐户Account format 帐户式Account payable 应付帐款Account receivable 应收帐款Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。

在连续的会计期间周而复始的循环进行Accounting equation 会计等式：资产= 负债+ 业主权益Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。

凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。

Accrued dividend 应计股利Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。

Accrued revenue 应记收入Accumulated depreciation 累计折旧Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratioAcquisition cost 购置成本Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。

Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。

会计英语复习资料会计英语期末复习资料⼀、单词1.accounting 会计学2.accounting elements 会计要素3.accounting equation 会计等式4.assets 资产5.liabilities 负债6.owner`s equity 所有者权益7.revenue 收⼊8.expenses 费⽤9.profits 利润10.accounting period 会计期间11.transaction 经济业务/会计事项12.double-entry system 复式记账法13.debit 借⽅14.credit 贷⽅15.ledger 分类账16.chart of accounts 会计科⽬表17.journal ⽇记账18.current assets 流动资产19.cash 现⾦20.cash equivalents 现⾦等价物21.check ⽀票22.bank deposits 银⾏存款23.cash in bank 银⾏存款24.money orders 汇票25.cash on band 库存现⾦26.accounts receivable 应收账款27.allowance for bad debts 坏账准备/doc/be38e1fd80eb6294dd886c5c.html realizable value 可变现净值29.inventory 存货30.finished goods 产成品31.semi-finished goods 半成品32.goods in process 在产品33.historical cost 历史成本34.specific identification 个别计价法35.first-in, first-out 先进先出法/doc/be38e1fd80eb6294dd886c5c.html st-in, first-out 后进先出法37.weighted average 加权平均法38.raw materials 原材料39.short-term investment 短期投资40.marketable securities 有价证券41.shareholder 股东42.bonds 债券43.debentures 债券44.long-term assets 长期资产45.fixed assets 固定资产46.intangible assets ⽆形资产47.deferred assets 递延资产/doc/be38e1fd80eb6294dd886c5c.html eful life 使⽤寿命49.depreciation 折旧50.depreciable amount 应计折旧额51.depreciation method 折旧⽅法52.estimated net residual value 预计净残值53.straight-line method 直线法54.units of production method ⼯作量法55.double declining balance method 双倍余额递减法56.sum-of-the-years-digits method 年数总和法57.amortization 摊销58.impairment 减值59.current liabilities 流动负债60.accounts payable 应付账款61.notes payable 应付票据62.unearned revenue 预收账款63.income taxes payable 应交所得税64.contingent liabilities 或有负债65.long-term liabilities 长期负债66.bonds payable 应付债券67.ownership 所有权68.sole proprietorship 独资企业69.partnership 合伙企业70.corporation 公司/doc/be38e1fd80eb6294dd886c5c.html mon shareholders 普通股股东72.preferred shareholders 优先股股东/doc/be38e1fd80eb6294dd886c5c.html mon stock 普通股74.preferred stock 优先股75.dividends 股利76.retained earnings 留存收益77.paid-in capital 实收资本78.capital stock 股本79.addtional paid-in capital 附加投⼊资本80.capital surplus 资本公积81.undistributed profit 未分配利润82.par value ⾯值83.fair value 公允价值84.reserve fund 盈余公积85.legal reserve 法定盈余86.stock split 股利分割87.cash dividends 现⾦股利88.stock dividends 股票股利89.sales revenue 销售收⼊90.service revenue 劳务收⼊91.product costs 产品成本92.direct material costs 直接材料成本93.direct labor costs 直接⼈⼯成本94.indirect costs 间接成本95.manufacturing overhead 制造费⽤96.period expenses 期间费⽤97.operating expense 营业费⽤98.administrative expense 管理费⽤99.finance expense 财务费⽤100.balance sheet 资产负债表101.income statement 利润表/损益表102.cash flow statement 现⾦流量表⼆、填空1. The accounting elements include , , , , , and .2. Liabilities are of a business.3. Borrowing cash from a bank does not belong to ; it simply belongs to liability.4. Profit is the of revenue over expenses for the accounting period.5. The accounting equation is : = + .6.“Dr.” stands for debits ,while “Cr.” is the abbreviation for .7. Liability, owner`s equity, revenue and profit decreases are recorded as .8. Short-term investments refer to various of .9. Marketable securities include and to be realized within one year from the balance sheet date and shall be accounted for at cost.10. Depreciation refers to the systematic allocation of the of a fixed asset over its useful life.11. The four common depreciation methods are .12. shall be employed when it is assumed that an asset`s economic revenue is the same each year, and the repair and maintenance cost is also the same for each period.13. When depreciation is mainly due to wear and tear, are usually used.14. The two types of intangible assets are finite and intangibles.15. Please name five most commonly seen intangibles , i.e., , , , , and .16. Intangible assets do not include internally generated , and .17. Intangible assets should be measured initially at .18. For intangible assets with finite useful lives enterprises shall consider their while intangible assets with indefinite useful lives shall not be amortized.19. The account of should be decreased when the service paid for in advancehas been provided.20. The account of should be recorded when the business purchased supplies on credit.21. The account of used to show what the business owes the bank.22. A corporation`s balance sheet contains assets, liabilities, and .23. and are the two common capital stocks issued by a corporation.24. and are the usual forms of distribution to share holders.25. A is a proportional distribution to shareholders of additional shares of the corporation`s common or preferred stocks.26. represents the corporation`s accumulated net income, less accumulated dividends and other amounts transferred to paid-in capital accounts.三、单选1. Matching each of the following statements with its poper term.(1) accounts receivable ( )(2) dishonored notes receivable ( )(3) allowance method ( )(4) direct write-off method ( )A. The method of accounting for un-collectible accounts that provides an expense for un-collectible receivables in advance of their write-off.B. A receivable created by selling merchandise or service on credit.C. A note that maker fails to pay on the due date.D. The method of accounting for un-collectible accounts that recognizes the expense only when accounts are judged to be worthless.2. At the end of the fiscal year, accounts receivable has a balance of $100000 and allowance for doubtful accounts has a balance of $7000, The expected net realizable value of the accounts receivable is ( )A. $7000B. $93000C. $100000D. $1070003. 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 ( )A.LIFOB.FIFOC.AverageD.Periodic4. Given the following information, which of the following accounting transactions is true?( )Gross payroll $20000Federal income tax withheld $4000Social security tax withheld $1600A. $1600 is recorded as salary expense.B. $14400 is recorded as salary payableC. The $1600 deducted for employee social security tax belongs to the companyD. Payroll is an example of an estimated liability5.If a corporation has outstanding 1000 shares of $9 cumulative preferred stock of $100 par and dividends have been passed for the preceding three years, what is the amount of preferred dividends that must be declared in the current year before a dividend can be declared on common stock?( )A. $9000B. $27000C. $36000D. $450006. All of the following are reasons for purchasing treasury stock except to ( )A. make a market for the stockB. increase the number of shareholdersC. increase the earnings per share and return on equityD. give employee as compensation7. Paid-in capital for a corporation may arise from which of the following sources?( )A. Issuing cumulative preferred stockB. Receiving donations of real estateC. Selling the corporation`s treasury stockD. All of the above8. Under the equity method, the investment account is decreased by all of the following except the investor`s proportionate share of ( )A. dividends paid by the investeeB. declines in the fair value of the investmentC. the losses of the investeeD. all of the options9. Cash dividends are paid on the basis of the number of shares ( )A. authorizedB. issuedC. OutstandingD. outstanding less the number of treasury shares10. The stockholders` equity section of the balance sheet may include ( )A. common stockB. preferred stockC. donated capitalD. all of the above11. Declaration and issuance of a dividend in stock ( )A. increases the current ratioB. decreases the amount of working capitalC. decreases total stockholders` equityD. has no effect on total assets, liabilities, or stockholders` equity12. If a corporation reacquires its own stock, the stock is listed on the balance sheet in the ( )A. current assets sectionB. long term liability sectionC. stockholders` equity sectionD. investments section13. A corporation has issued 25000 shares of $100 par common stock and holds 3000 of these shares as treasury stock. If the corporation declares a $2 per share cash dividend, what amount will be recorded as cash dividend?( )A. $22000B. $2500014. A company declared a cash dividend on its common stock on December 15, 2004, payable on January 12, 2005. How would this dividend affect shareholders` equity on the following dates? ( ) December 15, January 122004 2005A. Decrease. Decrease.B. No effect. No effect.C. No effect. No effect.D. Decrease. Decrease.15. 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 account16. An example of a cash flow from an investing activity is ( )A. the receipt of cash from the sale of equipmentB. the receipt of cash from issuing bondsC. the payment of cash for dividendsD. the payment of cash to acquire treasury stock17. An example of a cash flow from a financing activity is ( )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 securities18. A receivable created by selling merchandise or services on credit. ( )A. accounts receivableB. dishonored notes payableC. allowance methodD. direct write-off method19. At the end of the fiscal year, accounts receivable has a balance of $100000 and allowance for doubtful accounts has a balance of $7000. The expected net realizable value of the accounts receivable is ( )A. $7000B. $93000C. $100000D. $10700020.( ) are valuable resources owned by the entity.C. EquityD. None of them21. Which is intangible asset ( )A. internally generated goodwillB. internally generated publishing titlesC. franchises and licenseD. internally generated brands22.( ) shall be employed when it is assumed that an asset`s economic revenue is the same each year, and the repair and maintenance cost is also the same for each period.A. straight-line methodB. units of production methodC. double declining balance methodD. sum-of-the-years-digits(SYD) method四、判断1. Fixed assets are intangible assets. ( )2. Internally generated goodwill can be viewed as intangible assets. ( )3. Land doesn`t need depreciation and is considered to have an infinite life. （）4. Fixed assets are usually subjected to depreciation. ( )5. Bonds and stocks are classified as intangible assets.( )6. Once the expected useful life and estimated net residual value are determined, they shall not be changed under any circumstances.( )7. When a corporation issues one type of capital stocks, common stocks are always issued. ( )8. Par value is strictly a legal matter, and it establishes the legal capital of a corporation. ( )9. The balance of the additional paid-in capital account represents a gain on the sale of stocks and increases net income. ( )10. A corporation must, by law, pay a dividend once a year. ( )11. Dividends are an expense of a corporation and should be charged to the periodic income. ( )12. Revenue increase owner`s equity. ( )13. Revenue is recognized when we receive cash from the buyers. ( )14. Advertising expense is usually collected as period expense. ( )15. Interest revenue should be measured based on the length of time. ( )16. If revenue exceed expenses for the same accounting period, the entity is deemed to suffera loss. ( )17. Asset = liabilities + Expense. ( )18. Liabilities are debts of a business. ( )19. Borrowing cash from a bank belongs to revenue. ( )20. Increase in asset is recorded in credit side. ( )21. When depreciation is mainly due to wear and tear, straight-line method shall be employed. ( )22. Bonds payable belong to current liabilities.( )23. All fixed assets are depreciable over their limited useful life.( )24. Fixed assets are intangible assets. ( )25. Internally generated goodwill can be viewed as intangible assets. ( )26. Land doesn`t need depreciation and is considered to have an infinite life. ( )五、翻译1. Accounting contains elements both of science and art. The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared for people.2. Inventories refer to merchandise, finished goods, semi-finished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale, production or consumption during the production operational process, Inventories are normally accounted for at historical cost, as the cost principle requires. Normally, a company may account inventories under the following methods:(1)Specific identification (2)first-in, first-out(FIFO) (3)last-in, first-out(LIFO) (4)weighted average3. In contrast to current assets, long-term assets refer to those assets that will be realized or consumed within a period longer than one year of their acquisition, which are normally divided into fixed assets, intangible assets and deferred assets.Fixed assets refer to the assets whose useful life is over one year, unit value is above the prescribed criteria and where original physical form remains during the process of utilization.4. Depreciation is defined as the accounting process of systematically allocating the depreciable amount of a fixed asset over its useful life by a selected depreciation method. When calculating the depreciation expense of a fixed asset, an enterprise should consider its depreciable amount,estimated net residual value, estimated useful life, and the depreciation methods.5. The amount of retained earnings represents the cumulative net income of the firm since its beginning, less the total dividends that have been distributed to shareholders. It is important to note that retained earnings are not the assets, but the existence of retained earnings means that net assets generated by profitable operations have been kept in the company to help it grow or to meet other business needs. However, a credit balance in Retained Earnings does not mean that cash or any designated set of assets is directly associated with retained earnings. The fact that earnings have been retained means that net assets as a whole have been increased.6. In China, companies must provide “legal reserve.”Today in USA, appropriations of retained earnings are seldom seen on balance sheets.7. Revenue is the gross inflow of economic benefits arising in the course of the ordinary activities of an enterprise from such events as the sale of goods, the rendering of service and the use of enterprise by others. Revenue growth is an important indicator of the market reception of a company`s products and services.8. Sales revenue arises from the sale of goods.Service revenue arises from the rendering of services.9. Expenses refer to the outlays incurred by an enterprise in the course of production and operation. It means the outflows or other using up of assets or incurrence of liabilities during a period. According to the relationship with products, we can divide expenses into two categories: product costs and period expense.Product costs are directly related to the products, which are composed of direct material costs, direct labor costs and the indirect costs.10. Period expenses are not directly associated with products, but they are indispensable for generating the current revenue.11. A balance sheet is a summary of a company`s balances. Assets, liabilities and owner`s equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a snapshot of a company`s financial condition.12. The income statement is a financial statement that summarizes the results of a company`s operation by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss. It is also called earnings statement, statement of operations, and profit and loss statement.13. The cash flow statement is a financial statement that reports the cash receipts and cash payments of an entity during a particular period. The term cash refers not only to the bills and coins we normally think of as cash, but also to cash equivalents. Cash equivalents are highly liquid short-term investment that can easily and quickly be converted into cash, usually with maturity of three months or less at the date of purchase.The cash flows of an entity usually come from cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities.14. Assets are economic resources that are possessed or controlled by an enterprise to generate revenue to the enterprise. Assets of an enterprise are usually divided into the following categories: current assets, long-term investment, fixed assets, intangible assets and other assets. Current assets are assets that will be realized or consumed within one year or within an operating cycle. Typical current assets include cash, bank deposit, accounts receivables and so on. Cash is listed first of all current assets because it is the most liquid of all assets.15. Long-term liabilities are obligations of business that are due to be paid after one year or beyond the operating cycle, whichever is longer. Decisions related to long-term debt are critical because how a company finances its operations is the most important factor in the company`s long-term liability. The amount and type of debt a company incurs depends on many factors, including the nature of the business, its competitive environment, the state of the financial markets, and the predictability of its earnings.六、业务题1.（1）According to the above information, use weighted-average method and the ending inventory should be（2）According to the above information, use LIFO method, the most assigned to the sold should be（3）According to the above information, use FIFO method, the cost assigned to the sold should be（4）According to the above information, use LIFO method, the cost assigned to the ending inventory is2.(1)On June 5, K. Company purchased $6000 of inventory, paying cash.(2)On June 10, K. Company received $10000 of good sales.(3)On June 12, K. Company paid $5000 in salaries by bank deposit.(4)Bought office furniture from Simple Company on account, $30000(5)On June 30, K. Company paid $10000 to Simple Company on account.3. Record each transaction in the accompanying account of L & T Co.(1) Bought supplies on account for $600.(2) Bought equipment for $2700, paying one third down and owing the balance.(3) Gave a note in settlement of transaction (2).(4) Received $500 as an income.4. Record the following entries in the general journal for Stephens Cleaning Company.(1) Invested $10000 cash in the business.(2) Paid $2000 for office furniture.(3) Bought equipment costing $6000 on account.(4) Received $2200 in cleaning income.(5) Paid a quarter of the amount owed on the equipment.5.(1)Accounting to the following information, use weighted-average method and the ending inventory should be(2)Using the information from question(1), the LIFO method, the cost assigned to the ending inventory is6.Assuming that net purchase cost $250000 during the year and that the ending stock was $4000 less than the beginning stock of $30000, the cost of goods would be7. Emily started her business-Emily`s Bakery. The transaction in the year of 2008 are as follow.(1) Emily contributed $10000 in cash.(2) The company borrowed $3000 from a bank.(3) The company purchased equipment for $5000 cash.(4) The company performed service for $12000. The customer paid $8000 in cash and promised to pay the rest amount at a later date.(5) The company paid $9000 for expenses (wages, interest and maintenance)(6) The company paid dividend of $1000.The balance sheet of Emily`s bakeryDecember31, 2008Current Assets Current LiabilitiesLong-term Assets Long-term LiabilitiesOwner`s equityTotal Assets Total Liabilities and Owner`s Equity七、例题1.1 During the month of January, Ted Lott, a lawyer(1) Invested $8000 to open his practice.(2)Bought office supplies (stationery, forms, pencils, and so on)for cash, $700.(3) Bought several pieces of office furniture from Ferraro Furniture Company on account, $2000.(4) Receive $3500 in service fees earned during the month.(5) Paid office rent for January, $600.(6) Paid salary for part-time help, $800.(7) Paid $1600 to Ferraro Furniture Company on account.(8) After taking inventory at the end of the month, Lott found that he had used $200 worth of supplies.(9) Withdrew $470 for personal use.2.1 ABC Company had the following transaction in 2007.(1) Recognized $5000 of sales revenue earned on account.(2) Collected $3000 cash from accounts receivable.(3) Recognized $500 of bad debt expense for accounts receivable that are expected to be un-collectible in the future.2.3 Assume that ABC Company is a listed company. Simple buys 10000 shares of ABC Company`s common stock in New York Securities Exchange on November 1, 2007, at the price of $20 per share.2.4 (1) Assume that, on March 15, 2008, ABC company declared that they decided to give dividends at S3 per common stock. Thus, Simple Company would receive $30000 of dividend. At this time the cash was not given but an accounting record was requested.(2) On April, Simple Company received $30000 of cash dividend. So they need a new accounting record.4.1 Simple Company buys goods for $50000 on credit. The journal entry in Simple Company`s accounting records for this transaction.4.2 (1) On March 1, Simple Company borrows $40000 from its bank for a period of six months at an annual interest rate of 10%. Six months later on September 1, Simple Company will have to pay the bank the principal amount of $40000 plus $2000 interest. As an evidence of this loan, the bank requires Simple Company to issue a note payable. The journal entry in Simple Company`s accounting records for this March 1 borrowing is as follow.(2) Borrowed $40000 for six months at 10% interest per year.(3) The entry on September 1 to record payment of the note will be as follow.4.3 (1) Simple Company signed up a contract with another company to perform services. Simple Company received an advanced cash payment in the amount of $20000 and the term of the contract was one month. The transaction acts to increase assets (cash) and liabilities (unearned revenue). The journal entry in Simple Company`s accounting records for this transaction is as follow.(2) At this time, Simple Company received cash but didn`t perform the services. So the cash of $20000 was not the real revenue. Only when Simple Company performed the services, a new journal entry would be made in the follow.4.4 Bonds issued at a discountAssume that ABC Company plans to issue $1000000 face value of 10%, 10-year bonds. At the issuance date of May 1, the going market rate of interest is slightly above 10% and the bonds sell at a market price of only $950. The issuance of the bonds will be recorded by the following entry.4.5 In this example, the discount on bonds payable has a beginning debit balance of $50000. Each year $5000 will be amortized into Bond Interest Expense.Assuming that the interest payment dates are October 31 and April 30, the entries to be made each six months to record bond interest expense are as follow.(1) Paid semi-annual interest on $1000000 of 10%, 10-year bonds.(2) Amortized discount for six months on 10-year bond issue ($50000/20=$2500)5.1On January 1, Joan Adams and Richard Brown decide to form a partnership by consolidating their two retail stores. A capital account will be opened for each partner and credited, with the agreed valuation of the net assets that the partner contributes. The journal entries to open the accounts of the partnership of Adams and Brown are as follow.(1) To record the investment by Joan Adams in the partnership of Adams and Brown.(2) To record the investment by Richard Brown in the partnership of Adams and Brown.(3) After six months of operation the firm is in need of more cash, and the partners make additional investments of $10000 each on July 1. These additional investments are credited to the capital accounts as shown below.5.3 Adams and Brown have agreed to share profits equally. Assuming that the partnership earns net income of $60000 in the first year of operations, the entry to close the income summary account is as follow.(1) To divide net income for the year in accordance with partnership agreement to share profits equally.The next step in closing the accounts is to transfer the balance of each partner`s drawing account to his capital account. Assuming that withdrawals during the year amounted to $24000 for Adams and $16000 for Brown, the entry at December 31 to close the drawing accounts is as follow.(2) To transfer debit balances in partner`s drawing accounts to their respective capital accounts.5.4 The issuance of 100000 shares of common stock, par $1, for cash of $1.2 per share would be recorded as follow.5.5 Assume that a corporation issues 10000 shares of no-par common stock at $40 a share and ata later date issues 1000 additional shares at $36. The entries to record the no-par stock are as follow.(1) Issued 10000 shares of no-par common stock at $40.(2) Issued 1000 shares of no-par common stock at $36.5.6 Assume that a corporation has a balance of $300000 in retained earnings and 50000 shares of $10 par value common stock. The current fair market value of its stock is $15 per share.(1) If the corporation declares a 10% stock dividend, the entry to record this transaction at the declaration and payment date is as follow.(2) If the corporation declares a 40% stock dividend, the entry to record this transaction at the declaration and payment date is as follow.5.7 Assume that on December 1,2005, the directors of A corporation declare a 40 cents per share cash dividend on 100000 shares of $10 par value common stock. The dividend is $40000 (100000*0.4).(1) the entry to record the declaration is as follow.(2) At the end of the year, the dividends account is closed to retained earnings by the following entry.⼋、附加题1.Whether an account is to be debited or credited depends on the accounting elements. By convention, increases in assets and expenses are recorded as debits, whereas increases in liability, owner`s equity, revenue and profit are recorded as credits. Assets and expense decreases are recorded as credits, whereas liability, owner`s equity, revenue and profit decreases are recorded as debits.2.In an accounting system, a separate account is designated for each asset, each liability, and each component of owner`s equity, including revenues and expenses. That`s to say, accounts are grouped according to accounting elements. These groups of accounts are called the ledger.3. The chart of accounts is a listing of the accounts by title and number. Assets and liability accounts are arranged according to their liquidity. While income, expense and owner`s equity accounts are listed according to their importance.4.A business`s accounts receivable are the amounts that its customers owe it and these accounts receivable are sometimes called trade creditors.Allowance for bad debts is the estimated amount of accounts receivable that will not be collected.The net realizable value is the amount that a company is actually expecting to get in the future. Net realizable = accounts receivable — allowance for bad debts4. Short-term investments refer to various marketable securities, which can be realized at any time and will be held less thana year, as well as other investment with a life of no longer thana year.。

Vocabulary Unit 1accounting principle 会计原则accounting element 会计要素accounting equation 会计等式shareholder n. 股东asset n. 资产liability n. 负债owner’s equity 所有者权益revenue n. 收益，收入expense n. 费用accounting period 会计期间cash n. 现金accounts receivable 应收账款inventory n. 存货notes payable 应付票据accounts payable 应付账款salaries payable 应付工资shareholders’ equity 股东权益capital n. 资本ledger n . 总账chart of accounts 会计科目表ledger account 总账账户prepaid insurance 预付保险费bank deposit 银行存款cash receipt 现金收入financial position 财务状况creditor n. 债权人creditors’ account 债权人账户transaction n. 经济业务T account 丁字账户debit n. & vt. 借方；借记credit n. & vt. 贷方；贷记enter vt. 登录，记账entry n. 分录double-entry a. 复式的，复式记账的supplies expense 材料费用miscellaneous expense 其他费用debit balance 借方余额credit balance 贷方余额posting n. 过账accounting cycle 会计循环/周期journal n. 日记账journalizing n. 登日记账payroll n. 工资表cash disbursements 现金支出sales on account 赊销purchases on account 赊购adjusting and closing entries 调整及结账分录Unit 2cash n. 现金cash in bank 银行存款cash equivalents 现金等价物bank draft 银行汇票credit card 信用卡short-term investments 短期投资stock n. 股票bonds / debentures n. 债券funds n. 基金accounts receivable 应收账款notes receivable 应收票据bank acceptance 银行承兑汇票trade acceptance 商业承兑汇票dividend receivable 应收股利interest receivable 应收利息allowance for bad debts 坏账准备prepaid n. 预付项目inventory n. 存货raw materials 原材料low-value consumption goods 低值易耗品semi-finished goods 半成品finished goods 产成品periodic 实地盘存制the Lower of Cost or Market Rule 成本与市价孰低specific identification 个别认定法weighted average 加权平均法FIFO 先时先出法LIFO 后进先出法limited company 有限公司principal n. 本金marketable securities 有价证券common stocks 普通股preferred stock 优先股dividend n. 股息，红利interest n. 利息listed companies 上市公司Securities/stock exchange 证券交易所Unit 3enterprise n. 企业tangible assets 有形资产rental n. 租赁，租金额administrative 管理的，行政的fixed assets (PPE) 固定资产property n. 财产，地产plant 工厂,重型机械equipment 设备warehouse n. 库房issuance of securities 发行股票donation n. 捐助long-term assets 长期资产useful life 使用寿命original cost 原始成本historical cost 历史成本actual cost 实际成本additional cost 附加费用expenditure n. 支出，花费，开销intended use 预定可使用状态installation cost 安装费professional fees 专业人员服务费building permit fee 建设许可费acquisition cost 购置成本fair value 公允价值non-monetary assets 非货币性资产debt restructuring transaction 债务重组abandoning cost 弃置费用recognition criteria 确认条件measurement bases 计量基础depreciation n. 折旧estimated net residual value 预计净残值net salvage value 净残值depreciation rate 折旧率amortization n. 摊销impairment test 减值测试depreciable amount 应计折旧额disposal proceeds 处置收益disposal expenses 处置费用straight-line method 年限平均法(直线法)double declining balance method 双倍余额递减法sum-of-the-years-digits method 年数总和法depreciation expense/ charge 折旧费wear and tear 磨损，损耗3units of production method 工作量法intangible assets 无形资产identifiable a. 可以确认的physical substance 实物形态privilege n. 特权，特别待遇finite intangibles 寿命有限的无形资产indefinite intangibles 寿命不确定的无形资产franchise n. 特许经营权，公民权license n. 营业执照，许可证Internet domain name 互联网域名construction permit 建筑许可证assessed value 评估价格Unit 4current liability 短期负债notes payable 应付票据account payabl e 应付账款unearned revenue 预收账款accrued wages 应付工资dividends payable 应付股利tax payable 应交税金value added tax payable 应交增值税consumption tax payable 应交消费税income tax payable 应交所得税personal income tax payable 应交个人所得税Drawing expense in advance 预提费用Long-term Liabilities/loans 长期负债/借款Long-term loans due within one year 一年内到期长期借款Long-term loans due over one year 一年后到期长期借款debentures , bonds 债券bonds payable 应付债券face value, par value 债券面值the maturity date 到期日premium on bonds 债券溢价discount on bonds 债券折价accrued interest 应计利息contingent liability 或有负债Unit 5Partnership/partner n. 合伙/合伙人amortize v. 分期清偿distribution n. 分配combine v. 联合recognize v. 承认，认可consolidate v. 巩固，加固share v. 分配，分享evidence n /v. 证实，证明subtotal n. 小计dividend 股利股息preemptive right n. 优先权owner’s equity 所有者权益stockholders’ equity 股东权益par value stock 有面值股票no-par value stock 无面值股票paid-in capital 实收资本additional paid-in capital 多收资本，增收资本capital surplus 资本公积issuing corporation 发行公司retained earnings 留存收益cash dividend 现金股利stock dividend 股票股利declaration of dividend 股利宣告dividend distribution 股利分配reserve 计提准备金，准备金reserve found 盈余公积appropriated retained earnings 核定的留存收益stock split 股票分割bylaw 附则、细则、公司章程Unit 6sales revenue 销售收入service revenue 劳务收入prime operating revenue 主营业务收入render 提供(服务等)period expense 期间费用direct material cost 直接材料成本direct labor cost 直接人工成本manufacturing overhead 制造费用leasing charge 租赁费maintenance 维修费freight charges 运输费advertising expenses 广告费Unit 7markup n. 成本加成projected adj. 预期的drawings n. 提款alternatively adv. 替代地summarize v. 汇总multiple-step n. 多步式single-step n. 单步式deduct v. 扣减5subtract n. 减去，扣除subtotals n. 小计liquid adj. 流动的maturity n. 到期financial position 财务状况operating results 经营成果the balance sheet 资产负债表the income statement 利润表the statement of cash flows 现金流量表net income 净收益net loss 净损失multiple-step income statement 多步式利润表single-step income statement 单步式利润表the cost of goods sold 商品销售成本gross profit 毛利income tax expenses 所得税费用cash receipts 现金收入cash payments 现金支出operating activities 经营活动financing activities 筹资活动(融资行为)Unit 8profitability 获利能力solvency 偿付能力financial analysis 财务分析current ratio 流动比率quick ratio 速动比率return on stockholders’ equity 股东权益收益率return on owner’s equity 所有者权益收益率return on assets 资产收益率assets turnover 资产周转率return on investment 投资收益率earnings per share （EPS）每股收益price/earning ratio 市盈率book value per share 每股账面价值equity ratio 权益比率times interest earned 已获利息倍数receivable turnover 应收账款周转率inventory turnover 存货周转率operating cycle 营业周期operating cash flows/current debts ratio 营业现金流量与流动负债比率debt ratio 负债比率average collection period 平均收款期dividend cover 股利报酬率profit margin 销售利润率7。

会计专业英语复习资料一、短语中英互译1、会计分录2、投资活动3、后进先出法4、客观性原则5、注册会计师6、权责发生制7、累计折旧8、资产负债表9、经营决策10、银行存款11、到期日12、历史成本13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft二、从下列选项中选出最佳答案1、Generally，revenue is recorded by a business enterprise at a pointwhen ：( )A、Management decides it is appropriate to do soB、The product is available for sale to consumersC、An exchange has taken place and the earning process isvirtually completeD、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？( )A、To reduce the income tax liabilityB、To aid management in making business decisionsC、To match the costs of production with revenue as earnedD、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？( )A、Going concernB、MaterialityC、ConsistencyD、Stable monetary unit4、An accrued expense can best be described as an amount ( )A、Paid and currently matched with revenueB、Paid and not currently matched with revenueC、Not paid and not currently matched with revenueD、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary evidence is an example of the principle or concept of ( )A、Business entityB、ConsistencyC、Going concernD、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：( )A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’srecords.7、Journal entries based on the bank reconciliation are requiredfor：( )A、additions to the cash balance according to the depositor’srecords.B、deductions from the cash balance according to the depositor’srecords.C、Both A and BD、Neither A nor B8、A petty cash fund is ：( )A、used to pay relatively small amounts。

会计知识点英语词汇会计是一门关于财务信息的录入、分类、汇总和分析的学科。

在学习会计的过程中，了解和掌握一些重要的会计术语和概念是非常重要的。

以下是一些常用的。

1. Assets（资产）Assets refer to the resources or economic benefits owned or controlled by a company. This includes cash, accounts receivable, inventory, buildings, and equipment.2. Liabilities（负债）Liabilities refer to the financial obligations or debts owed by a company to external parties. This includes loans, accounts payable, and accrued expenses.3. Equity（所有者权益）Equity represents the ownership interest in a company. It is calculated as the difference between assets and liabilities. Equity can be further divided into contributed capital and retained earnings.4. Revenue（收入）Revenue refers to the inflow of economic benefits resulting from the ordinary activities of a company. Thisincludes sales revenue, service revenue, and interest income.5. Expenses（费用）Expenses refer to the outflow of economic benefits incurred by a company in order to generate revenue. This includes salaries, rent, utilities, and advertising expenses.6. Accounts Payable（应付账款）Accounts payable are amounts owed by a company to its suppliers or vendors for goods or services received on credit.7. Accounts Receivable（应收账款）Accounts receivable are amounts owed to a company for goods or services provided to customers on credit.8. Depreciation（折旧）Depreciation is the systematic allocation of the cost of a long-term asset over its useful life. It reflects the wear and tear or obsolescence of the asset.9. Inventory（库存）Inventory refers to the goods held by a company for sale or production. It includes raw materials, work-in-progress, and finished goods.10. Cash Flow（现金流量）Cash flow refers to the movement of cash in and out of a company. It can be classified into operating, investing, and financing activities.11. Profit Margin（利润率）Profit margin is a measure of a company's profitability. It is calculated by dividing net income by revenue. It indicates how much profit a company generates for each dollar of sales.12. Balance Sheet（资产负债表）A balance sheet is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time. It provides a snapshot of a company's financial position.13. Income Statement（利润表）An income statement is a financial statement that shows a company's revenues, expenses, and net income over aspecific period. It provides information on a company's profitability.14. Cash Basis Accounting（现金基础会计）Cash basis accounting is a method of recognizing revenue and expenses when cash is received or paid. It does not take into account when revenue is earned or expenses are incurred.15. Accrual Basis Accounting（权责发生制会计）Accrual basis accounting is a method of recording revenue and expenses when they are earned or incurred, regardless of when cash is received or paid.以上是一些常用的。

电大会计学本科学位英语考试题库词汇语法精选大全1.After 15 years in the United States, he has finally decided toapply for American citizenship. [ˈsɪtɪzənʃɪp] 公民身份;公民权A. concentrate on[ˈkɔnsəntreit ɔn] 意思是集中精力于可直接接名词concentrate on sth 或concentrate on doing sth 或 concentrate one's effort on sth/doing sth英B. apply for 申请C. look out for 密切注意；提防；小心，留神D. appeal on呼吁；有吸引力；求助；诉请appeal for (v.+prep.) appeal to (v.+prep.)appeal to对。

感兴趣appeal for渴望得到。

2.Americans eat more than twice as many vegetables per persontoday as they did in 1910题干意思为：美国人现在每天所吃的蔬菜是1910年的两倍多..A.more than twiceB.as twice as manyC.twice as many asD.more than twice as many答案Dmore than twice表示倍数，放在as…as结构前，意思是“是……的两倍多”。

此题显然是考查倍数的表示法。

more than twice并没有错，尽管我们通常见到twice more than，在这里是more than(超出)来修饰twice。

此题易错选择C，题于中today后已经有了一个as，如果选择C 则多出了一个as。

3.All I'm trying to do is to find out why your condition has notbeen improved. 我所要做的是找出为什么你的情况没有得到改善A.look for“寻找”，强度“找”的这个动作，后面直接跟名词；B.find out有“找出”的意思，更经常表示“发现、调查...”，后面也是直接跟名词或find sth. out（当sth.不是人称代词的时候）。

（完整版）会计专业英语重点词汇大全accounting 会计、会计学account 账户account for / as 核算certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算auditing 审计agency 机构fair value 公允价值historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量tax returns 纳税申报表tax exempt 免税director 懂事长board of director 董事会ethics of accounting 会计职业道德?integrity 诚信competence 能力business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目assets 资产liabilities 负债owners’ equity 所有者权益revenue 收入income 收益gains 利得abnormal loss 非常损失bookkeeping 账簿、簿记double-entry system 复式记账法tax bearer 纳税人custom duties 关税consumption tax 消费税service fees earned 服务性收入value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额mortgage 抵押incur 产生、招致apportion 分配、分摊accounting cycle会计循环、会计周期?entry分录、记录trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方credit 贷、贷方、信用summary/ explanation 摘要?insurance 保险premium policy 保险单current assets 流动资产long-term assets 长期资产property 财产、物资cash / currency 货币资金、现金accounts receivable 应收账款provision for bad debts /allowance for uncollectible account / doubt debts坏帐准备recoveries 追回款direct write-off method 直接冲销法allowance method 备抵法contra account 备抵账户prepaid expense 预付、待摊费用prepayment / advance to supplies 预付账款inventory 存货merchandise inventory库存商品finished goods 产成品semi-finished goods 半成品good in process 在产品construction in process 在建工程warehousing 仓库FIFO /LIFO/ weight average / specific identification存货发出成本计价的四种方法overhead 企业经费long-term equity investment 长期投资fixed assets / plant assets 固定资产useful life 使用寿命residual value / salvage value 残值unit –production method 单位产量法depreciation per unit单位折旧额accumulated depreciation 累计折旧accelerate method 加速折旧法DDB method 法双倍余额递减SYD method 年数总和法disposal of fixed assets 固定资产清理intangible assets 无形资产patents 专利权trademarks 商标权goodwill 商誉deferred assets 递延资产operating lease 经营租赁capital lease 融资租赁capital expenditure 资本性支出?revenue expenditure 收益性支出?amortize 分期偿还（债务）other cash equivalent 其他货币资金?order / draft 汇票deposit 存款、订金IOUS 借据postdated check延付支票(不属于流动资产）?outstanding check 未付支票not sufficient funds check 资金不足支票?electronic funds transfer 电子资金转账?service charges / handling charge 手续费?petty cash 备用金bank statement 银行对账单bank reconciliation 银行余额调节表?receipt 收入、收据?reimburse 偿还、报销vt ?disbursement 支付、支出creditor 债权人?promissory note 本票dishonor 拒绝承兑、拒付trade discount 商业折扣cash discount / sales discount 现金折扣?sales returns and allowance 销售折让?perpetual inventory system 永续盘存制?periodic inventory system 定期盘存制?expiration / maturity 到期、截止?obligation ; liability义务liabilities 负债book value账面价值face value ; par value票面价值discount 折价、贴现、折扣account payable应付账款not payable应付票据taxes payable 应交税费vat-input 增值税进项税vat-output 增值税销项税commercial accepted draft 商业承兑汇票bank accepted draft 银行承兑汇票short-term loan 短期借款advance from customer / unearned revenues 预收账款?interests 利息dividends 股利pay off 偿付清、还清salaries payable 应付职工薪酬wages 基本工资bonus 奖金、红利pension payment 养老保险medical insurance premiums 医疗保险金housing reserves 住房公积金non-monetary welfare 非货币性福利employee 雇员、员工bond 债券premium 溢价、保险金、佣金due date / maturity date 到期应付日、到期日paid-in capital 实收资本capital stock 股本capital reserve 资本公积surplus reserve 盈余公积undistributed profit 未分配利润retained earnings 留存收益common stock 普通股preferred stock 优先股Corporation limited / Co. LTD 股份有限公司Single proprietorship / sole proprietorship 独有企业?Partnership 合伙企业Fees earned 酬金、酬劳Real estate 房地产、不动产Commision 回扣、佣金General journal 日记总账Special journal 特种日记账general ledger 总分类账subsidiary ledger 明细分类账original document / source document 原始凭证chart of account title 会计科目表primary operating revenue 主营业务收入operating expense 经营费用、期间费用revenues realization principle 收入实现制accrual basis 权责发生制matching principle 配比性原则prudence principle 谨慎性原则time period 时间分期balance sheet 资产负债表income statement 利润表statement of cash flow 现金流量表revenue / sales 营业收入cost of goods sold / cost of sales 营业成本sales taxes and extra charges / operating taxes 营业税金及附加?selling expense 销售费用advertising expense 广告费用general and administrative expense 管理及总务费用、管理费用?utility expense 公共事业费用financing expense 财务费用loss of assets impairment 资产减值损失changes of fair value assets 公允减值变动income from investment 投资收益gross profit 毛利、利润总额net profit 净利润current ratio 流动比率quick ratio 速度比率debts to total assets ratio 资产负债比?capitalization ratio 资本化比率?times interests earned ratio 已获利息倍数?EBIT 息税前利润inventory turnover 存货周转率rate of return on assets 资产报酬率?profit margin 边际利润earning per share 每股收益liquidity ratio 流动性比率?financing leverage ratio财务杠杆比率?efficiency ratio效用比率?profitability ratio盈利能力比率?trend analysis 趋势分析法?common-size analysis 结构分析法?ration analysis比率分析法上一页下一页。

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。