会计英语第3章

关于会计的英语文章及翻译随着我国加入了WTO,对外交流不断扩大,对外经济业务也不断增涨。

社会及用人单位对会计人员专业英语(会计英语)水平的要求越来越高。

下面是店铺带来的，欢迎阅读!关于会计的英语文章及翻译1China's top banking regulator on Friday warned of growing risks to the country's financial system as a result of an unprecedented expansion in new loans and urged the country's lenders to improve their internal management.The statement by Liu Mingkang, chairman of the China Banking Regulatory Commission, may signal a more assertive stance from the body in the build-up to a top-level Communist party meeting scheduled for November that will set the country's economic agenda for the coming year.Chinese financial institutions extended Rmb8,185bn ($1,199bn) in local currency loans in the first eight months of this year, an increase of 164 per cent from the same period in 2008, a credit binge analysts say has been facilitated by a serious relaxation in lending standards.“This year, all kinds of risks have arisen in the banking sec tor along with the rapid credit expansion,” said Mr Liu in a written statement. “Banking institutions should always stick to the bottom line of compliance management, to lay a solid foundation for risk management.”For most of this year, the CBRC has been an almost lone voice within the government urging caution over the rapid loan growth and the potential for a future shock to the system.China's economic recovery has been largely fuelled by the flood of credit from the state-controlled banks but this hasprompted fears of fresh bubbles forming in the property and equities markets and raised the prospect that growth could falter as lending returns to a more sustainable level.“This is a high-risk strategy, since in prior eras, massive Chinese loan growth eventually led to massive Chinese non-performing loans and a banking sector that had to be recapitalised,” Michael Cembalest, chief investment officer at JPMorgan Global Wealth Management, said in a recent report.“The removal of loan quota limits once the g lobal recession hit may have unleashed a torrent of relaxed underwriting standards that will not be visible until the next downturn.”中国银行业最高监管机构上周五警告，由于新增贷款的空前扩张，中国金融体系面临的风险正日渐增加。

会计英语叶建芳答案会计英语叶建芳答案>一、课程性质与目标（一）课程性质《会计英语》是会计学专业的学科基础课程之一，是为培养既具备国际相关专业知识和业务技能又具备熟练运用专业英语从事专业工作的人才而开设的一门专业限选课。

本课程的先修课程为会计学原理，大学英语等。

（二）课程目标本课程讲授内容基于国际会计准则之下的会计概念、财务报表、流动资产、长期资产、负债与或有事项、所有者权益以及会计的其他领域如成本会计，管理会计和审计的概况等。

通过本课程的学习，要求学生了解中国和XX会计处理的相同和不同，掌握基本的会计处理的英文表达方式，熟练掌握专业的英文术语。

通过考核，检查学生是否具备阅读会计英语文献，基础的专业交流能力，基础的专业做账能力。

为学生今后在外企工作，从事外贸工作打下良好的基础。

二、考试内容与考核目标chapter 1 conceptual framework underlying accounting （一）考试内容1. definition of accounting2. objectives of financial accounting3. the qualitative characteristics of accounting information4. the basic elements of financial statements and equations.5. the basic accounting assumptions（二）考核目标1. to learn objectives of financial accounting2. to learn the basic accounting assumptions3. master the basic elements of financial statements andequations4. proficiency in the qualitative characteristics o faccountinginformation.chapter 2 the accounting information system（一）考试内容1. the basic terminology in collecting accounting data.2. the double-entry system3. the procedures of accounting cycle（二）考核目标1. proficency the basic terminology in collecting accountingdata.2. understand the double-entry system3. understand the procedures of accounting cycle chapter 3 financial reporting（一）考试内容1. the elements of balance sheet and how to prepare thebalance sheet2. the elements of ine statement and how to prepare theine statement3. the elements of the statement of cash flows4. the five sections of full disclosure. （二）考核目标1. proficency the elements of balance sheet and how toprepare the balance sheet.2. prjoficency the elements of ine statement and how toprepare the ine statement.3. master the elements of the statement of cash flows4. to learn the five sections of full disclosure. chapter 4 current assets（一）考试内容1. the definition of cash and cash equivalents2. the definition of receivables and classification ofreceivables.3. the definition of account receivables, two discounts, andtwo methods used to calculate the exchange price under cashdiscount —the gross method and the method4. two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod5. two methods to determine the inventory quantity —periodicinventory system and perpetual inventory system6. master four methods available to account for the flow ofgoods from purchase to sale:(1) specific identification, (2) first in, first out, (3) last in, first out,(4) averaging7. three methods to report temporary investment-- historicalcost, market value, and the lower of cost or market （二）考核目标1. understand the definition of cash and cash equivalents2. learn the definition of receivables and classification ofreceivables.3. understand the definition of account receivables, twodiscounts, and two methods used to calculate the exchangeprice under cash discount —the gross method and the method4. figure out two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod5. identify two methods to determine the inventory quantity —periodic inventory system and perpetual inventory system6. master four methods available to account for the flow ofgoods from purchase to sale:(1) specific identification, (2) first in, first out, (3) last in, first out,(4) averaging7. understand three methods to report temporary investment--historical cost, market value, and the lower of cost or market chapter 5 long-term assets （一）考试内容1. the characteristics of property, plant, and equipment, andhow to record ppe under different situations.2. the methods of depreciation.3. capitalization expenditure and revenue expenditure of thefixed assets.4. the disposition of fixed assets5. three circumstances of investment of equity securities.6. three different debt securities.7. the characteristics of intangible assets.8. the different kinds of intangible assets （二）考核目标1. to identify the characteristics of property, plant, andequipment, and how to record ppe under different situations.2. to understand the methods of depreciation.3. to figure out capitalization expenditure and revenueexpenditure of the fixed assets.4. to learn how to deal with the disposition of fixed assets5. to understand the three circumstances of investment ofequity securities.6. to learn the three different debt securities.7. to understand the characteristics of intangible assets.8. to learn the different kinds of intangible assets chapter 6 liabilities and contingencies （一）考试内容1. the definition of current liabilities and related elements,especially notes payable2. the classification of bonds payable.3. the definition of par value, premium, discount, statedinterest rate, the effective yield, and the method to deal withamortization of premium and discount.4. the characteristics of contingency（二）考核目标1. understand the definition of currentliabilities relatedelements, especially notes payable2. identify the classification of bonds payable.3. prehend the definition of par value, premium, discount,stated interest rate, the effective yield, and the method to dealwith amortization of premium and discount.4. understand the characteristics of contingencychapter 7 stockholders ’ equity（一）考试内容1. the definition and characteristics of equity2. the sole proprietorships ’ characteristics.3. thepartnerships ’ characteristics. 4. thecorporation ’s characteristics.5. the difference between mon stock and preferred stock.6. two methods to record treasury stock（二）考核目标1. understand the definition and characteristics of equity2. identify the sole proprietorships ’ chearriasctitcs.3. learn the partnerships ’ characteristics.4. understand the corporation ’s characteristics.5. figure out the difference between mon stock andpreferred stock.6. master two methods to record treasury stock chapter8 the other fields of accounting---cost accounting,managerialaccounting, auditing（一）考试内容1. the two principles of cost accounting systems2. the characteristics of managerial accounting3. the characteristics of auditing and sevral audit reports （二）考核目标1. understand the essential of costing accounting and itsscope2. learn the characteristics of managerial accounting3. figure out the difference between auditing and accounting三、教材及参考（一）本课程使用的教材《会计英语简明教程》 [英文版 ] 李越冬编著西南财经大学出版社2022 年 5 月第 1 版（二）参考1．叶建芳，孙红星，何瑞丰 .会计英语 .上海：复旦大学出版社，2022 年2．于久洪 . 会计英语 .北京：中国人民大学出版社，2022 年3. 张国华，王晓巍著 .财会专业英语 .北京：科学出版社， 2022 年四、考试题（样题）本试题包括填空（考查对定义的理解）、调整分录（会计循环）、会计处理、完成资产负债表（考查资产负债表的要素分类）、编制利润表。

会计英语之固定资产会计英语之固定资产中国《企业会计准则第四号——固定资产》和国际会计准则IAS16——Property Plant and Equipment对固定资产的确认、初始计量的规定，并分析中国《企业会计准则第四号——固定资产》和国际会计准则IAS16对固定资产后续计量的处理差异。

需要指出的是，投资性房地产的会计处理与一般性固定资产的会计处理存在一些差异。

因此，本期分析的固定资产准则不包括投资性房地产在内。

下面是yjbys店铺为大家带来的关于固定资产的会计英语，欢迎阅读。

1固定资产的含义和确认(一)固定资产的含义中国企业会计准则第4号《固定资产》中指出:"固定资产，是指同时具有下列特征的有形资产：1.为生产商品、提供劳务、出租或经营管理而持有的;2.使用寿命超过一个会计年度。

使用寿命，是指企业使用固定资产的预计期间，或者该固定资产所能生产产品或提供劳务的数量”。

国际会计准则IAS 16(Property, Plant and Equipment)指出：Property, plant and equipment are tangible items that:(a) are held for use in the production or supply of goods or services,for rental to others, or for administrative purposes; and(b) are expected to be used during more than one period.Useful life is:(a) the period over which an asset is expected to be available for use by an entity; or(b) the number of production or similar units expected to be obtainedfrom the asset by an entity.(二)固定资产的确认中国企业会计准则第4号《固定资产》第四条要求：“固定资产同时满足下列条件的，才能予以确认：1.与该固定资产有关的经济利益很可能流入企业;2.该固定资产的成本能够可靠地计量。

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 会计的基本前提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页脚内容1（4）可比性comparability（5）实质重于形式substance over form（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.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 长期负债页脚内容2total liabilitiesaccount 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（由有限公司发行）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 储备金（资产重估储备金，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销售成本, wages expense工资费用页脚内容36）Profit （income, gain）:利润net profit, net income5.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 cycle1）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元购买存货Dr.inventory 3,000借：存货3,000Cr.cash 3,000 贷：现金3,000页脚内容42）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10,0003）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1,1805）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（c.f.stock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 盘库页脚内容5常见的存货形式：2.Inventory valuation存货的价值计量cost n. 成本，费用direct costs 直接成本indirect costs 间接成本fixed costs 固定成本cost accounting 成本会计v.花费e.g. The office furniture of our company costs us $5,000.unit cost 单个成本total cost 总成本页脚内容6cost of sales （COS）= cost of goods sold（CGS）销货成本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。

第一章金融资产一、内容概要金融资产在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查，例如，在2011年和2010年的考试中都结合会计差错题目进行了考查。

根据学员反馈，2013年考试中单独出现综合题。

2014年7月，新修订的《企业会计准则第37号——金融工具列报》发布。

在复习备考中应当重点复习交易性金融资产、持有至到期投资、可供出售金融资产、金融资产减值、金融资产转移等内容。

续表续表续表续表常用句型、连接词归纳总结1.常用句型总结The term…refers to……could be categorized into…The purpose to …is for…Except …from…2.常用连接词总结表包含关系的过渡词：include,表举例说明的过渡词：such as表转折对比的过渡词：unless，however表结果的过渡词：then三、详细讲解金融资产应当在初始确认时划分为下列四类：The initial recognition of financial assets could be categorized into 4 groups:1）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 （或：Financial assets at fair value through profit or loss）2）持有至到期投资；The investments which will be held-to-maturity; （或：held-to-maturity investments）3）贷款和应收款项；Loans and the accounts receivable; and4）可供出售金融资产。

CONTENTS 目录Chapter 1 General View of Accounting (1)第一章会计学概况Chapter 2 Forms of Business Organization (9)企业组织形式Chapter 3 Accounting Equation and Illustration (17)会计等式和举例说明Chapter 4 Accounts (24)账户（科目、账款、账目）Chapter 5 Double-Entry System (32)复式记账制（制度、体系、系统）Chapter 6 Journalizing (39)记日记账Chapter 7 Posting and Trial Balance (46)过账和试算平衡表Chapter 8 Adjustments (55)调账Chapter 9 Financial Statements (63)财务报表Chapter 10 Closing Entries (69)结账分录Chapter 11 Sales and Purchases (81)销货和购货Chapter 12 Cash and Marketable Securities (87)现金和有价证券Chapter 13 Accounts Receivable (92)应收账款Chapter 14 Notes Receivable (97)应收票据Chapter 15 Inventories (103)存货盘点to take inventories at the end of accounting period在会计期末盘点存货Chapter 16 Plant Assets (109)厂房设备资产Chapter 17 Bonds Payable (117)应付债券Chapter 18 Capital Stocks (122)股本Reference Answer (127)参考答案General View of AccountingCHAPTER 1Chapter 1General View of Accounting会计学概况As one of the oldest professions,作为历史最古老的职业之一，accounting is as old as the civilization of human.会计和人类文明一样历史悠久。

Chapter 1 Accounting会计Accounting equation会计等式Assets资产Auditors审计师Balance sheet资产负债表Bookkeeping记账Business entity assumption会计主体原则Common stock普通股Corporation公司Cost principle成本原则Equity权益Ethics伦理Events事项Expanded accounting equation扩展的会计等式Expenses费用External transactions外部交易External users外部信息使用者Financial accounting财务会计FASB美国财务会计准则委员会Full disclosure principle充分披露原则GAAP公认会计原则Going-concern assumption持续经营原则Income statement损益表Internal transactions内部交易Internal users内部信息使用者IASB国际会计准则理事会Liabilities负债Managerial accounting管理会计Matching principle配比原则Monetary unit assumption货币单位原则Net income净收益Net loss净损失Owner ,Capital所有者名下的资本Owner investment所有者投资Owner withdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenue recognition principle收入确认原则Revenues收入Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会Shareholders股东Shares股份Sole proprietorship个人独资企业Statement of cash flows现金流量表Statement of owner’s equity所有者权益表Stock股票Stockholders股东Time period assumption会计分期原则Withdrawals提取Chapter 2 Account账户Account balance账户余额Balance column account三栏式账户Chart of accounts会计科目表Compound journal entry复合日记账分录Credit贷方Creditors债权人Debit借方Debtors债务人Double-entry accounting复式记账法General journal普通日记账General ledger总分类账Journal日记账Journalizing 登记日记账Ledger分类账Posting过账(PR) column过账索引栏Source documents原始凭证T-account T型账户Trial balance试算平衡表Unearned revenue预收收入Chapter 3 Accounting period会计期间Accrual basis accounting权责发生制会计Accrued expenses应计费用Accrued revenues应计收入Adjusted trial balance调整后试算平衡表Adjusting entry调整分录Annual financial statements年度财务报表Book value账面价值Cash basis accounting收付实现制会计Contra account备抵账户Depreciation折旧Fiscal year会计年度Interim financial statements中期财务报表Matching principle配比原则Natural business year自然营业年度Plant assets固定资产Prepaid expenses预付费用Straight-line depreciation method直线折旧法Time period assumption会计分期原则Unadjusted trial balance调整前的试算平衡表Unearned revenues 预收收入Chapter 4 Accounting cycle会计循环Classified balance sheet分类资产负债表Closing entries结账分录Closing process结账过程Current assets流动资产Current liabilities流动负债Income summary损益汇总账户Intangible assets无形资产Long-term investments长期投资Long-term liabilities长期负债Operating cycle营业周期Permanent accounts永久性账户Post-closing trial balance结账后试算平衡表Pro forma financial statements预测财务报表Temporary accounts临时性账户Unclassified balance sheet未分类资产负债表Working papers工作底稿Work sheet工作底表Chapter 5 Cash discount现金折扣Cost of goods sold商品销售成本Credit memorandum贷记通知单Credit period 信用期Credit terms信用条件Debit memorandum借记通知单Discount period折扣期EOM月末FOB交货点General and administrative expenses一般及行政管理费用Gross margin毛利Gross profit毛利Inventory存货List price价目表价格Merchandise 商品Merchandise inventory库存商品Merchandiser商业企业Multiple-step income statement多步式损益表Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Purchase discount购货折扣Retailer零售商Sales discount销售折扣Selling expenses销售费用Shrinkage损耗Single-step income statement单步式损益表Supplementary records辅助记录Trade discount商业折扣Wholesaler批发商Chapter 6 A verage cost平均成本Conservatism constraint稳健性原则Consignee 收货人Consignor发货人Consistency concept一致性原则FIFO先进先出法Interim statements中期报告LIFO后进先出法LCM成本与市价孰低法Net realizable value可变现净值Specific identification个别认定法Weighted average加权平均法Chapter 7 Accounts payable ledger应付账款分类账Accounts receivable ledger应收账款分类账Cash disbursements journal现金支出日记账Cash receipts journal现金收入日记账Check register支票登记薄Columnar journal多栏式日记账Compatibility principle适应性原则Controlling account统驭账户Control principle控制原则Cost-benefit principle成本—收益原则Flexibility princ iple灵活性原则General journal普通日记账Internal controls内部控制Purchases journal购货日记账Relevance principle相关性原则Sales journal销售日记账Schedule of accounts payable应付账款明细表Schedule of accounts receivable应收账款明细表Special journal特种日记账Subsidiary ledger明细分类账Chapter 8 Bank reconciliation银行存款余额调节表Bank statement银行对账单Canceled checks注销支票Cash 现金Cash equivalents现金等价物Cash over and short现金溢缺Check支票Deposit ticket存款单Deposits in transit在途存款EFT电子资金转账Internal control system内部控制制度Liquid assets流动资产Liquidity偿债能力Outstanding checks未兑现支票Petty cash备用金Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡V oucher 凭单V oucher system凭单制Chapter 9 Accounts receivable应收账款Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法Bad debts坏账Direct write-off method直接核销法Interest 利息Maker of the note出票人Matching principle配比原则Materiality constraint重要性约束Maturity date of a note票据到期日Payee of the note票据收款人Principal of a note票据的本金Promissory note票据Realizable value可变现价值Chapter 10 Accelerated depreciation method加速折旧法Amortization摊销Asset book value资产账面价值Betterments改良工程投资Capital expenditures资本支出Change in an accounting estimate会计估计变更Copyright版权Cost成本Declining-balance method余额递减法Depletion折耗Depreciation折旧Extraordinary repairs非常修理Franchises特许权Goodwill商誉Impairment减损Inadequacy生产能力不足Indefinite life不确定使用年限Intangible assets无形资产Land improvements土地改良物Lease租约Leasehold租赁权Leasehold improvements租赁资产改良Lessee承租人Lessor 出租人Licenses特许权Limited life有限使用年限MACRS修正后的加速成本回收制度Natural resources自然资源Obsolescence陈旧，过时Ordinary repairs日常维修Patent专利权Plant asset age固定资产寿命Plant assets固定资产Plant asset useful life固定资产使用年限Revenue expenditures收益性支出Salvage value残值Straight-line depreciation直线折旧法Trademark or trade (brand) name商标或品牌Units-of-production depreciation工作量法Useful life使用年限Chapter 11 Contingent liability或有负债Current liabilities流动负债Current portion of long-term debt一年内到期的长期负债Employee benefits员工福利Estimated liability估计负债（FICA）Taxes联邦社会保险税FUTA联邦失业税Gross pay薪资总额Known liabilities已知负债Long-term liabilities长期负债Merit rating考绩Net pay薪资净额Payroll deductions薪资扣款Short-term note payable短期应付票据SUTA州失业救济税Warranty保修Chapter 12Bond 债券Bond certificate债券证书Bond indenture债券契约Carrying (book) value of bonds债券账面价值Discount on bonds payable应付债券折旧Installment note分期付款期票Market rate市场利率Mortgage抵押权Pension plan养老金计划Premium on bonds债券溢价Par value of a bond债券面值Straight-line bond amortization债券利息直线摊销法Chapter 13(AFS) securities可供出售证劵Comprehensive income综合收益Consolidated financial statements合并财务报表Equity method权益法Equity securities with controlling influence具有控制权的权益类证劵Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵Long-term investments长期投资Parent母公司Short-term investments短期投资Subsidiary子公司Trading securities交易性证劵Unrealized gain (loss)未实现收益（损失）Chapter 14Appropriated retained earnings拨定留存收益Authorized stock核定股本Call price赎回价格Callable preferred stock可赎回优先股Capital stock股本Changes in accounting estimates会计估计变更Common stock普通股Convertible preferred stock可转换优先股Corporation股份制公司Cumulative preferred stock累积优先股Date of declaration股利宣告日Date of payment股利发放日Date of record股权登记日Discount on stock股票折旧Dividend in arrears积欠股利Financial leverage财务杠杆Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价Minimum legal capital最低法定资本Noncumulative preferred stock非累积优先股Nonparticipating preferred stock非参与式股票No-par value stock无面值股票Organization expenses组建费Paid-in capital实收资本Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票Par value面值Par value stock有面值股票Preemptive right优先认股权Preferred stock优先股Premium on stock股票溢价Prior period adjustments前期损益调整Proxy授权委托书Restricted retained earnings限定用途留存收益Retained earnings 留存收益Retained earnings deficit留存收益赤字Reverse stock split并股Small stock dividend小额股票股利Stated value stock设定价值股票Statement of stockholders’ equity股东权益表Stock dividend股票股利Stock options股票期权Stock split股票分割Stockholders’ equity股东权益Treasury stock库藏股教你如何用WORD文档(2012-06-27 192246)转载▼标签：杂谈1. 问：WORD 里边怎样设置每页不同的页眉？如何使不同的章节显示的页眉不同？答：分节，每节可以设置不同的页眉。

会计英语第四版第三章课后题答案1、—How do you find（）birthday party of the Blairs? —I should say it was __________ complete failure．[单选题] *A．a; aB. the ; a(正确答案)C．a; /D．the; /2、Before you quit your job, （）how your family will feel about your decision. [单选题] *A. consider(正确答案)B. consideringC. to considerD. considered3、Mary is interested ______ hiking. [单选题] *A. onB. byC. in(正确答案)D. at4、79．On a ________ day you can see the city from here. [单选题] * A．warmB．busyC．shortD．clear(正确答案)5、Mary _____ be in Paris. I saw her just now on campus. [单选题] *A. mustn'tB. can't(正确答案)C. need notD. may not6、He spoke too fast, and we cannot follow him. [单选题] *A. 追赶B. 听懂(正确答案)C. 抓住D. 模仿7、He was born in Canada, but he has made China his _______. [单选题] *A. familyB. addressC. houseD. home(正确答案)8、Yesterday I _______ a book.It was very interesting. [单选题] *A. lookedB. read(正确答案)C. watchedD. saw9、You could hardly imagine _______ amazing the Great Wall was. [单选题] *A. how(正确答案)B. whatC. whyD. where10、( ) The salesgirls in Xiushui Market have set a good example______us in learning English. [单选题] *A. to(正确答案)B. forC. withD. on11、7．—________ is the Shanghai Wild Animal Park?—It’s 15km east of the Bund. [单选题] *A．WhoB．WhatC．WhenD．Where (正确答案)12、一Mary wants to invite you to see the movie today. 一I would rather she（B）me tomorrow. [单选题] *A.tellsB. told (正确答案)C. would tellD. had told13、( ) What she is worried __ is ____ her daughter is always addicted to chatting online./; that [单选题] *A /; thatB of thatC about that(正确答案)D about what14、40．—________ apples do we need to make fruit salad?—Let me think…We need three apples. [单选题] *A．How longB．How oftenC．How muchD．How many(正确答案)15、--Jenny, what’s your favorite _______?--I like potatoes best. [单选题] *A. fruitB. vegetable(正确答案)C. drinkD. meat16、He gathered his courage and went on writing music. [单选题] *A. 从事B. 靠······谋生C. 继续(正确答案)D. 致力于17、Which animal do you like _______, a cat, a dog or a bird? [单选题] *A. very muchB. best(正确答案)C. betterD. well18、At last the plane landed at the Beijing Airport safely. [单选题] *A. 平稳地B. 安全地(正确答案)C. 紧急地D. 缓缓地19、74．No person （）carry a mobile phone into the examination room during the national college Entrance Examinations．[单选题] *A.shall(正确答案)B.mustC.canD.need20、I like this house with a beautiful garden in front, but I don't have enough money to buy _____. [单选题] *A. it(正确答案)B. oneC. thisD. that21、It is an online platform _____ people can buy and sell many kinds of things. [单选题] * A．whenB. where(正确答案)C．thatD．which22、This girl is my best friend, Wang Hui. ______ English name is Jane.（）[单选题] *A. HeB. HisC. SheD. Her(正确答案)23、He was?very tired，so he stopped?_____ a rest. [单选题] *A. to have(正确答案)B. havingC. haveD. had24、One effective（）of learning a foreign language is to study the language in its cultural context. [单选题] *A. approach(正确答案)B. wayC. mannerD. road25、Every means _____ but it's not so effective. [单选题] *A. have been triedB. has been tried(正确答案)C. have triedD. has tried26、45．—Let's make a cake ________ our mother ________ Mother's Day.—Good idea. [单选题] *A．with; forB．for; on(正确答案)C．to; onD．for; in27、We had a party last month, and it was a lot of fun, so let's have _____ one this month. [单选题] *A.otherB.the otherC.moreD.another(正确答案)28、I hadn't realized she was my former teacher _____ she spoke [单选题] *A. asB. sinceC. until(正确答案)D. while29、Can I _______ your order now? [单选题] *A. makeB. likeC. giveD. take(正确答案)30、I am worried about my brother. I am not sure _____ he has arrived at the school or not. [单选题] *A. whether(正确答案)B. whatC. whenD. how。

《会计英语》教学笔记第一部分：财务会计第一章：会计周期综述任何一个单位都要对自身的活动作出准确的记录。

簿记是会计系统中最基础（最不吸引人）的部分。

它对经济活动进行系统的量化的记录。

簿记系统十分简单，但进行定期的簿记十分重要（但簿记的重要性不管怎么说也不算夸大其辞）。

没有簿记，就不可能存在经济活动。

基础簿记历史悠久（也许可以追溯到语言和货币的产生之前）。

至今仍在使用的近代复式簿记系统，是1300—1400期间由意大利商人在佛罗伦萨，威尼斯，热那亚的贸易中心和银行中心从事活动的过程中创立的。

在过去的500年中，会计学的主要进步就在于利用簿记数据，不仅可以抓住经济活动的来龙去脉，而且可以评估某一企业的经营及盈亏状态。

根据会计记录编制的各种报表可以帮助报表使用者作出更好的经济决策。

每一份报表都是根据会计系统和一整套被称为会计程序或会计周期得出的数据制定出来的。

会计程序由两个相互关联的部分组成：（1）记录期，（2）报告期。

记录期是收集与经济交易和事件有关的信息，并将这些信息处理成会计程序可以利用的一种形式。

对大多数企业来说，记录的功能是建立在复式会计程序的基础之上。

在报告期间，要对记录的信息进行整理和总结，利用各种形式，达到各种决策的目的。

记录期与报告期有重叠部分，这是因为对交易的记录是一个永远进行的活动，它在会计周期结束之时也不会停止，而是不受干扰地进行（延续）下去，与此同时，对前期的交易与事件可以进行总结。

表1中列举的会计程序大致包括了以下这些明确规定的步骤：1 分析业务凭证；2 在分类帐中记录交易；3 将交易登入总帐；以上三者为记录期，以下五者为报告期：4 试算表；5 调整；6 财务报表；7 结帐分录；8 结帐后试算资产负债表（选择性的）。

1-1记录期如表1-1所示，记录期包括分析企业凭证，将交易记入分类帐中，以及将交易等入总帐。

在详细讨论这些步骤之前，有必要复习一下有关复式会计体系，因为实际上所有的企业都利用这一程序记录各自的交易。

会计英语叶建芳第四版课后题（最新版）目录一、会计英语概述二、叶建芳第四版《会计英语》的主要内容三、课后题的解答及分析四、叶建芳第四版《会计英语》的学习建议正文一、会计英语概述会计英语作为一门融会计学和英语知识为一体的学科，为广大学习者提供了一个学习会计专业知识和提高英语水平的平台。

在国内，会计英语教材的出版和应用已经取得了显著的成果，其中，叶建芳主编的《会计英语》第四版受到了广泛关注和好评。

二、叶建芳第四版《会计英语》的主要内容叶建芳第四版的《会计英语》共分为十四章，涵盖了会计学的基本概念、会计分录、财务报表、现金流量表、财务分析等各个方面。

每一章节都配有丰富的课后题，旨在帮助学习者巩固所学知识。

书中采用的会计术语和表达方式，都是英语国家中会计领域的标准用语，对于提高学习者的英语水平大有裨益。

三、课后题的解答及分析课后题是《会计英语》第四版的重要组成部分，对于学习者来说，解答课后题是检验自己学习成果的有效方式。

课后题主要分为词汇练习、语法练习、阅读理解、案例分析等类型。

在学习过程中，学习者应注重对课后题的解答和分析，尤其是对错误题目的分析，要找出自己的错误原因，及时进行改正。

四、叶建芳第四版《会计英语》的学习建议为了更好地学习和掌握《会计英语》第四版的内容，学习者可以采取以下建议：1.建立扎实的英语基础，提高自己的英语水平，为学习会计英语打下坚实的基础。

2.认真阅读教材，理解会计学基本概念和术语，并注重与实际应用相结合。

3.多做课后题，加强知识的巩固和运用能力的培养。

4.参加一些会计英语的学习课程和培训，提高自己的听说读写能力。

5.与其他学习者进行交流和讨论，共同进步。

总之，叶建芳主编的《会计英语》第四版是一本值得推荐和学习的教材。

会计英语1-14章术语翻译(仅供参考-不足之处望批评指正。

)Chapter 1Accounting会计Accounting equation会计等式Assets资产Auditors审计师Balance sheet资产负债表Bookkeeping记账Business entity assumption会计主体原则Common stock普通股Corporation公司Cost principle成本原则Equity权益Ethics伦理Events事项Expanded accounting equation扩展的会计等式Expenses费用External transactions外部交易External users外部信息使用者Financial accounting财务会计FASB美国财务会计准则委员会---------------------------------------------------------精品文档---------------------------------------------------------------------Full disclosure principle充分披露原则GAAP公认会计原则Going-concern assumption持续经营原则Income statement损益表Internal transactions内部交易Internal users内部信息使用者IASB国际会计准则理事会Liabilities负债Managerial accounting管理会计Matching principle配比原则Monetary unit assumption货币单位原则Net income净收益Net loss净损失Owner ,Capital所有者名下的资本Owner investment所有者投资Owner withdrawals所有者提取Partnership合伙企业Proprietorship独资企业Recordkeeping记账Revenue recognition principle收入确认原则---------------------------------------------------------精品文档---------------------------------------------------------------------Revenues收入Sarbanes –Oxley Act《萨班斯—奥克斯利法案》SEC证劵交易委员会Shareholders股东Shares股份Sole proprietorship个人独资企业Statement of cash flows现金流量表Statement of owner’s equity所有者权益表Stock股票Stockholders股东Time period assumption会计分期原则Withdrawals提取Chapter 2Account账户Account balance账户余额Balance column account三栏式账户Chart of accounts会计科目表Compound journal entry复合日记账分录Credit贷方Creditors债权人---------------------------------------------------------精品文档---------------------------------------------------------------------Debit借方Debtors债务人Double-entry accounting复式记账法General journal普通日记账General ledger总分类账Journal日记账Journalizing 登记日记账Ledger分类账Posting过账(PR) column过账索引栏Source documents原始凭证T-account T型账户Trial balance试算平衡表Unearned revenue预收收入Chapter 3Accounting period会计期间Accrual basis accounting权责发生制会计Accrued expenses应计费用Accrued revenues应计收入Adjusted trial balance调整后试算平衡表---------------------------------------------------------精品文档---------------------------------------------------------------------Adjusting entry调整分录Annual financial statements年度财务报表Book value账面价值Cash basis accounting收付实现制会计Contra account备抵账户Depreciation折旧Fiscal year会计年度Interim financial statements中期财务报表Matching principle配比原则Natural business year自然营业年度Plant assets固定资产Prepaid expenses预付费用Straight-line depreciation method直线折旧法Time period assumption会计分期原则Unadjusted trial balance调整前的试算平衡表Unearned revenues 预收收入Chapter 4Accounting cycle会计循环Classified balance sheet分类资产负债表Closing entries结账分录---------------------------------------------------------精品文档---------------------------------------------------------------------Closing process结账过程Current assets流动资产Current liabilities流动负债Income summary损益汇总账户Intangible assets无形资产Long-term investments长期投资Long-term liabilities长期负债Operating cycle营业周期Permanent accounts永久性账户Post-closing trial balance结账后试算平衡表Pro forma financial statements预测财务报表Temporary accounts临时性账户Unclassified balance sheet未分类资产负债表Working papers工作底稿Work sheet工作底表Chapter 5Cash discount现金折扣Cost of goods sold商品销售成本Credit memorandum贷记通知单Credit period 信用期---------------------------------------------------------精品文档---------------------------------------------------------------------Credit terms信用条件Debit memorandum借记通知单Discount period折扣期EOM月末FOB交货点General and administrative expenses一般及行政管理费用Gross margin毛利Gross profit毛利Inventory存货List price价目表价格Merchandise 商品Merchandise inventory库存商品Merchandiser商业企业Multiple-step income statement多步式损益表Periodic inventory system定期盘存制Perpetual inventory system永续盘存制Purchase discount购货折扣Retailer零售商Sales discount销售折扣---------------------------------------------------------精品文档---------------------------------------------------------------------Selling expenses销售费用Shrinkage损耗Single-step income statement单步式损益表Supplementary records辅助记录Trade discount商业折扣Wholesaler批发商Chapter 6Average cost平均成本Conservatism constraint稳健性原则Consignee 收货人Consignor发货人Consistency concept一致性原则FIFO先进先出法Interim statements中期报告LIFO后进先出法LCM成本与市价孰低法Net realizable value可变现净值Specific identification个别认定法Weighted average加权平均法Chapter 7---------------------------------------------------------精品文档---------------------------------------------------------------------Accounts payable ledger应付账款分类账Accounts receivable ledger应收账款分类账Cash disbursements journal现金支出日记账Cash receipts journal现金收入日记账Check register支票登记薄Columnar journal多栏式日记账Compatibility principle适应性原则Controlling account统驭账户Control principle控制原则Cost-benefit principle成本—收益原则Flexibility principle灵活性原则General journal普通日记账Internal controls内部控制Purchases journal购货日记账Relevance principle相关性原则Sales journal销售日记账Schedule of accounts payable应付账款明细表Schedule of accounts receivable应收账款明细表Special journal特种日记账Subsidiary ledger明细分类账---------------------------------------------------------精品文档---------------------------------------------------------------------Chapter 8Bank reconciliation银行存款余额调节表Bank statement银行对账单Canceled checks注销支票Cash 现金Cash equivalents现金等价物Cash over and short现金溢缺Check支票Deposit ticket存款单Deposits in transit在途存款EFT电子资金转账Internal control system内部控制制度Liquid assets流动资产Liquidity偿债能力Outstanding checks未兑现支票Petty cash备用金Principles of internal control内部控制原则Sarbanes-Oxley Act《萨班斯—奥克斯利法案》Signature card印鉴卡Voucher 凭单---------------------------------------------------------精品文档---------------------------------------------------------------------Voucher system凭单制Chapter 9Accounts receivable应收账款Aging of accounts receivable应收账款账龄分析Allowance for Doubtful Accounts呆帐准备金Allowance method备抵法Bad debts坏账Direct write-off method直接核销法Interest 利息Maker of the note出票人Matching principle配比原则Materiality constraint重要性约束Maturity date of a note票据到期日Payee of the note票据收款人Principal of a note票据的本金Promissory note票据Realizable value可变现价值Chapter 10Accelerated depreciation method加速折旧法Amortization摊销---------------------------------------------------------精品文档---------------------------------------------------------------------Asset book value资产账面价值Betterments改良工程投资Capital expenditures资本支出Change in an accounting estimate会计估计变更Copyright版权Cost成本Declining-balance method余额递减法Depletion折耗Depreciation折旧Extraordinary repairs非常修理Franchises特许权Goodwill商誉Impairment减损Inadequacy生产能力不足Indefinite life不确定使用年限Intangible assets无形资产Land improvements土地改良物Lease租约Leasehold租赁权Leasehold improvements租赁资产改良---------------------------------------------------------精品文档---------------------------------------------------------------------Lessee承租人Lessor 出租人Licenses特许权Limited life有限使用年限MACRS修正后的加速成本回收制度Natural resources自然资源Obsolescence陈旧，过时Ordinary repairs日常维修Patent专利权Plant asset age固定资产寿命Plant assets固定资产Plant asset useful life固定资产使用年限Revenue expenditures收益性支出Salvage value残值Straight-line depreciation直线折旧法Trademark or trade (brand) name商标或品牌Units-of-production depreciation工作量法Useful life使用年限Chapter 11Contingent liability或有负债---------------------------------------------------------精品文档---------------------------------------------------------------------Current liabilities流动负债Current portion of long-term debt一年内到期的长期负债Employee benefits员工福利Estimated liability估计负债（FICA）Taxes联邦社会保险税FUTA联邦失业税Gross pay薪资总额Known liabilities已知负债Long-term liabilities长期负债Merit rating考绩Net pay薪资净额Payroll deductions薪资扣款Short-term note payable短期应付票据SUTA州失业救济税Warranty保修Chapter 12Bond 债券Bond certificate债券证书Bond indenture债券契约---------------------------------------------------------精品文档---------------------------------------------------------------------Carrying (book) value of bonds债券账面价值Discount on bonds payable应付债券折旧Installment note分期付款期票Market rate市场利率Mortgage抵押权Pension plan养老金计划Premium on bonds债券溢价Par value of a bond债券面值Straight-line bond amortization债券利息直线摊销法Chapter 13(AFS) securities可供出售证劵Comprehensive income综合收益Consolidated financial statements合并财务报表Equity method权益法Equity securities with controlling influence具有控制权的权益类证劵Equity securities with significant influence具有重大影响力的权益类证劵(HTM) securities持有至到期证劵---------------------------------------------------------精品文档---------------------------------------------------------------------Long-term investments长期投资Parent母公司Short-term investments短期投资Subsidiary子公司Trading securities交易性证劵Unrealized gain (loss)未实现收益（损失）Chapter 14Appropriated retained earnings拨定留存收益Authorized stock核定股本Call price赎回价格Callable preferred stock可赎回优先股Capital stock股本Changes in accounting estimates会计估计变更Common stock普通股Convertible preferred stock可转换优先股Corporation股份制公司Cumulative preferred stock累积优先股Date of declaration股利宣告日Date of payment股利发放日Date of record股权登记日---------------------------------------------------------精品文档---------------------------------------------------------------------Discount on stock股票折旧Dividend in arrears积欠股利Financial leverage财务杠杆Large stock dividend大额股票股利Liquidating cash dividend清算性现金股利Market value per share每股市价Minimum legal capital最低法定资本Noncumulative preferred stock非累积优先股Nonparticipating preferred stock非参与式股票No-par value stock无面值股票Organization expenses组建费Paid-in capital实收资本Paid-in capital in excess of par value资本溢价Participating preferred stock参与式股票Par value面值Par value stock有面值股票Preemptive right优先认股权Preferred stock优先股Premium on stock股票溢价Prior period adjustments前期损益调整---------------------------------------------------------精品文档---------------------------------------------------------------------Proxy授权委托书Restricted retained earnings限定用途留存收益Retained earnings 留存收益Retained earnings deficit留存收益赤字Reverse stock split并股Small stock dividend小额股票股利Stated value stock设定价值股票Statement of stockholders’ equity股东权益表Stock dividend股票股利Stock options股票期权Stock split股票分割Stockholders’ equity股东权益Treasury stock库藏股---------------------------------------------------------精品文档---------------------------------------------------------------------。