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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。
会计英语学习总结（通用3篇）会计英语篇1在老师一个学期的辛勤教导之下，我在英语的不论口语还是书面表达上都有一定的进步，对于英语一直是我比较头疼的一门课程，四级没过也一直是我的心结，所谓兴趣是第一老师，但是就是一直提不起兴趣，但是在老师的栽培下还是有所进步的，老师通过外国的教学方式，绘声绘色的教学方式，给我演绎了一场场生动活泼传神的课程。
让我对英语的兴趣得以提升，之前对于这种上课方式比较不习惯，所以上的也比较不认真，也在之前的小组活动中比较不积极，所以错过了很多练习机会。
但是后来随着课程的跟进，特别是在老师重新组织的小组中，我觉得换个环境感觉还是很不错的。
所以在这里需要感谢老师。
其实在学习了一个学期的会计英语后，发现会计英语是偏向交流的一门学科，所以口语尤为重要。
所以在今后的学习中我要克服我的缺点，要善于抓住学习机会，表现自我积极参加活动锻炼自己。
也要刻苦的学习，要多付出，要坚信，只要有投入，有付出，就会有收获。
绝不会“付出的爱收不回。
”比如烧开水，在烧到80度时停下来，等水冷了又烧，没烧开又停，如此周而复始，又费精力又费电，很难喝到水。
学英语要一鼓作气。
天天坚持，在完全忘记之前及时复习、加深印象，如此反复，直至形成永久性记忆。
如果等到忘记了再来复习，就象又学新知识一样，那么，我们就永远是初学者，虽然在辛辛苦苦地烧开水，却难品味到其甘润。
其次要把学英语当成一个开心而愉快的美差，而不是硬着头皮、头悬梁、锥刺骨的苦力。
因此，先要从简单的入手，在教材悉心研读的基础上，对于平时的课程做到预习复习，上课认真听讲，默识揣摸，就会有收获感，尝到甜头，进而信心更足，如开始就啃一本词汇量太大，没有词典看不下去的书，只会扼杀学习兴趣，降低情绪，最终放弃。
春来不是读书天，夏日炎炎正好眠，秋来蚊虫冬又冷，背起书包待明年。
总有一些理由不学习。
这样下去，我们的英语之树永远长不大。
古人云:“人静而后安，安而能后定，定而能后慧，慧而能后悟，悟而能后得。
1. Financial StatementsFinancial statements are essential documents that summarize an organization's financial performance and position. The main financial statements include:- Balance Sheet: It presents the financial position of an entity at a specific point in time, showing its assets, liabilities, and equity.- Income Statement: It provides information about an organization's revenue, expenses, and net income over a specific period.- Cash Flow Statement: It shows the inflow and outflow of cash during a specific period, categorizing cash flows into operating, investing, and financing activities.- Statement of Changes in Equity: It explains the changes in an entity's equity during a specific period.2. Accounting PrinciplesAccounting principles are the guidelines and standards that govern the preparation of financial statements. Some key accounting principles include:- Historical Cost: Assets are recorded at their original purchase cost.- Revenue Recognition: Revenue is recognized when it is earned and realizable.- Matching Principle: Expenses are matched with the revenues they help generate.- Full Disclosure: All relevant information must be disclosed in financial statements.- Consistency: Accounting methods and estimates should be consistent over time.3. Double-Entry BookkeepingDouble-entry bookkeeping is a system of accounting where every transaction has two entries: a debit and a credit. This ensures that the accounting equation (assets = liabilities + equity) remains in balance.4. Asset, Liability, and Equity- Assets: Resources owned by an entity that provide future economic benefits.- Liabilities: Obligations of an entity to transfer assets or provide services in the future.- Equity: The residual interest in the assets of an entity after deducting liabilities.5. Depreciation and AmortizationDepreciation and amortization are accounting methods used to allocate the cost of an asset over its useful life. Depreciation is used for tangible assets (e.g., buildings, equipment), while amortization is used for intangible assets (e.g., patents, copyrights).6. Accrual Basis AccountingAccrual basis accounting records transactions when they occur, regardless of when cash is exchanged. This method provides a more accurate representation of an entity's financial performance and position.7. International Financial Reporting Standards (IFRS)IFRS is a set of accounting standards developed by the International Accounting Standards Board (IASB). These standards are used in many countries worldwide to ensure consistency in financial reporting.In conclusion, accounting is a vital tool for managing a business's financial health. Understanding essential accounting concepts and principles can help individuals make informed decisions regarding financial management, investment, and tax planning.。
会计英语知识点汇总会计英语是指与会计相关的英语词汇、表达方式以及专业术语。
随着国际间经济交流的日益频繁和全球化进程的加快，掌握会计英语成为了很多专业人士的必备技能。
本文将梳理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这些术语。
一、财务报表1. Balance Sheet（资产负债表）：用于反映企业在特定日期的资产、负债和所有者权益的情况。
2. Income Statement（利润表）：反映企业在一定期间内的收入、费用和净利润。
3. Cash Flow Statement（现金流量表）：按照企业的经营、投资和筹资活动分类，反映现金的流入和流出。
4. Statement of Retained Earnings（留存收益表）：展示企业在一定期间内的净利润留存情况。
二、会计核算1. Accounting Equation（会计等式）：Assets（资产）= Liabilities（负债）+ Owner's Equity（所有者权益），反映了企业财务状况的基本平衡关系。
2. Depreciation（折旧费用）：用于反映资产价值随时间的减少。
3. Accrual Accounting（权责发生制）：将收入和费用与实际发生的时间匹配，而非支付和收入的时间。
4. Double-entry Bookkeeping（复式记账法）：每笔交易必须同时记录借方和贷方的金额。
5. Financial Ratios（财务比率）：用于分析企业财务状况和经营绩效的指标，包括盈利能力、杠杆比率、偿债能力等。
三、财务分析1. Liquidity（流动性）：反映企业偿付短期债务的能力。
2. Solvency（偿债能力）：反映企业偿付长期债务的能力。
3. Profitability（盈利能力）：反映企业获取利润的能力。
4. Efficiency（效率）：反映企业运营资源利用的程度。
5. DuPont Analysis（杜邦分析）：将利润率、资产周转率和资本结构相互关联，分析企业绩效因素。
As an accounting professional, I have accumulated a wealth of skills and knowledge over the years. This summary aims to provide an overview of my key competencies, including financial reporting, tax preparation, auditing, and software proficiency. Through continuous learning and practical experience, I have honed my skills to ensure accuracy, efficiency, and compliance with regulatory requirements.1. Financial ReportingOne of my primary responsibilities is to prepare and analyze financial statements, including balance sheets, income statements, and cash flow statements. I have a solid understanding of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). I am adept at identifying and addressing accounting issues, such as revenue recognition, asset valuation, and impairment testing. Moreover, I have experience in consolidating financial statements for multi-jurisdictional entities, ensuring compliance with relevant regulations and standards.2. Tax PreparationTaxation is a crucial aspect of accounting, and I have developed astrong foundation in tax preparation. I am well-versed in federal, state, and local tax laws, as well as various tax software programs, such as Intuit TurboTax and QuickBooks. My expertise in tax preparation includes calculating tax liabilities, filing tax returns, and providing tax planning advice to clients. I have also assisted clients in resolvingtax disputes and navigating complex tax scenarios.3. AuditingAuditing is another critical skill I possess. I have conducted both internal and external audits, ensuring compliance with regulatory requirements and identifying areas for improvement. My auditing experience includes examining financial records, assessing internal controls, and evaluating the effectiveness of risk management processes.I am proficient in using auditing software, such as ACL and IDEA, to streamline the audit process and improve efficiency.4. Software ProficiencyIn today's digital world, accounting professionals must be adept at using various software programs. I have extensive experience with accounting software, such as QuickBooks, Oracle Financials, and SAP. I am also proficient in Microsoft Office Suite, including Excel, Word, and PowerPoint. My software skills enable me to automate repetitive tasks, generate financial reports, and analyze data efficiently.5. Communication and TeamworkEffective communication and teamwork are essential in the accounting field. I have developed strong interpersonal skills, enabling me to collaborate with clients, colleagues, and other stakeholders. I am an excellent listener, able to understand and address their concerns promptly. I also possess strong presentation skills, allowing me to convey complex financial information clearly and concisely.6. Continuous LearningThe accounting field is constantly evolving, and I am committed to staying abreast of the latest trends and regulations. I regularly attend workshops, seminars, and webinars to enhance my knowledge and skills. I am also a member of professional accounting organizations, such as the American Institute of Certified Public Accountants (AICPA) and the Institute of Management Accountants (IMA), which provide networking opportunities and resources for professional development.In conclusion, my accounting skills are well-rounded and encompass financial reporting, tax preparation, auditing, software proficiency, communication, and teamwork. I am dedicated to continuous learning and am confident in my ability to contribute to the success of any organization. I look forward to applying my skills and knowledge to further my career and make a positive impact in the accounting profession.。
会计英语学习总结３篇〖会计英语学习总结第【1】篇〗每每到期末的时候，每个教师都是手忙脚乱地一件又一件地完成手中的工作，不管是学生复习的练习纸也好，作业本，还有抄写，听写，更多的是教学计划，夜自修，教学总结，英语沙龙，集体备课资料，复习计划，口试计划等等。
再加上本校特色的英语节又在英语竞赛之后，期末工作就在日复一日的劳累中开展，进行又结束了！回顾这忙碌疲惫的短学期，我们英语组每个月甚至每周都经历着大大小小的事件，参加着各种活动，在区内区外甚至市外奔波着，这些工作都得到了领导们的肯定，也有了一定的收获，先总结如下：9月份1.制定教学计划，分发文印单，讨论本学期教研组计划，初拟本学期几大活动：英语节及星星火炬英语大奖赛，英语学科竞赛。
2.本校申报的《基于“减负增效”的学科课例研究与实践》资料分配。
3.关于区内要求的英语作业量的讨厌，制定英语作业听读及笔头作业时间。
4.开展社团及制定扬帆启航。
10月份1.全力支持区优质课比赛选手，及时安排班级等给与大量机会练兵，集体听课并研讨。
2.积极参与市优质课活动，在组内进行网络教研，现场直播并观看展开研讨。
3.星星火炬比赛高低段任务分配，各组开展选题，排练，道具，音乐，服装等工作陆续进行。
4.期中考试准备。
5.参加小学高级职称评选，笔试与面试。
11月份1.扬帆工作陆续进行，并邀请市教研员指导教师的课堂设计及给教研组的建设提建议和想法2.MissYang赴象山送教，全组同志一齐研讨，同课异构陪练，到博平及岷山小学试教等。
3.期中反思，校访。
12月份1.赴杭州参加星星火炬英语大奖赛。
2.参加区疑难问题教研活动。
3.英语节工作落实，领取资料，印刷游园卡，猜谜卡，购买游园奖品，开展每个年级的个人比赛项目及班级布置等。
4.英语学科竞赛出卷审核，批改要求。
5.参加区协作区教研活动。
6.上交本学期所有资料：教学计划，夜自修，教学总结，英语沙龙，集体备课资料，复习计划，口试计划。
会计专业英语（五篇范例）第一篇：会计专业英语Accounting termsAccounting entity会计主体Accounting procedure会计核算Accounting process会计程序/过程Accounting practice会计核算Accounting element会计要素Accounting principle会计原则Accounting standard会计准则Accounting assumption会计假设Accounting equation会计等式Business=Enterpris企业Firm=Company公司Organization组织Performance业绩 Financial position 财务状况Operating result 业绩、经营成果Economic activity经济活动Corporation有限责任公司（股份公司）Assets资产Liability负债Owner’s eq uity 所有者权益 Capital 资本Revenue收入Income收益Expense费用 Cost费用、成本Profit 利润Net income净收益Loss损失Users of accounting informationManager管理者Shareholder股东Owner所有者Accountant会计师Casher出纳Bookkeeper记账员Investor投资者Creditor债权人Supplier供货商Government政府Public公众Accounting EntityOrganization：①Not-for-profit organization②business organization1.business organization①Sole Proprietorship Enterprises独资经营企业②General Partnership Enterprises普通合伙企业③Limited Liability Partnership Enterprises有限责任合伙企业④Corporation股份公司2.Corporation①Owned by one person②Simple to establish③Owner controlled④Tax advantages3.General Partnership①Owned by more than one person②Simple to establish③Shared control ④Tax advantages4.Limited Liability Partnership①Only for certain occupations ②Limited liability for p artnership debts and obligations③Also a limitation on participation in management5.Corporation①Organized as a separate legal entity and owned by stockholders②Easy to transfer ownership③Easier to raise funds④No personal liabilityAccounting PrinciplesConcept概念Standard准则Convention惯例Assumption假设Rule规则Accounting AssumptionsAccounting entity assumption会计主体Going concern assumption持续经营 Money measurement assumption货币计量Accounting period assumption会计期间The qualitative characteristics of financial informationRelevant相关性Reliable可靠性Comparable可比性Understandable可理解性Timeliness及时性Prudence谨慎性Materiality重要性Consistency一贯性Substance over legal form实质重于形式Accruals basis权责发生制Principles about Measurement and PresentationThe Accrual Basis Principle权责发生制原则The Matching Principle配比原则The Historical Cost Principle历史成本原则The Distinction Between Revenue Expenditures and Capital Expenditures Principle划分收益性支出和资本性支出原则Accounting termsDouble-entryBookkeepingDouble-entry systemAccount title会计科目Code /chart of account title会计科目表Accounting entry 会计主体Debit 借Credit 贷Increase增加Decrease减少Sum总额Balance余额a debit balance 借方余额a credit balance贷方余额Trial balance试算平衡Total amount of debits/credits借/贷方金额合计Accounting cycle会计循环Fiscal year会计年度System accountingAccount账户Types of accounts账户的种类Accounting record 会计档案Typesof accountsAccount book账本Ledger分类账Journal日记账General ledger总分类账Subsidiary Ledger明细分类账General Journal总日记账Special Journal特种日记账Accounting ElementsAssets资产Liabilities 负债Profit利润Owners' Equity所有者权益Expenses费用Revenue收入liabilitiesCurrent liabilities流动负债Non-current liabilities非流动负债Short-Term Note Payable短期应付票据Long-T erm Note Payable长期应付票据Accrued liabilities应记负债Wages Payable /Salaries Payable 应付职工薪酬Taxes Payable 应交税费Dividends Payable应付股利long-term liabilities长期负债Contingent liabilities或有负债Accrued expenses预提费用Current Ratio流动比率Long-term loans payable长期借款Long-term accounts payable长期应付款Bonds payable应付债券Capitallease融资性租赁Operating lease经营性租赁Notes payable应付票据Accounts payable应付账款Unearned Fees=Unearned Revenue预收账款Current maturities of long-term debt将于一年内到期的长期负债Owners equityDividend股利Corporation公司Stock股票/存货Board of directors董事会Capital stock股本Preferred stock优先股Owner’s Capital所有者权益Common Stock普通股Share股份Capital reserve资本公积Statutory Surplus reserve盈余公积Additional paid-in Capital资本溢价/资本公积Paid-in capital 投入资本/实收资本Shareholder=stockholder=director股东Retained earnings=retained capital留存收益Original voucher/source voucher原始凭证Recording voucher 记账凭证Sales invoice销售发票Receipt收据Make entries做会计分录Adjusting entries调整分录Posting过账Closing entries结账The Income Statement利润表The Balance Sheet资产负债表The Cash Flow Statement现金流量表Prepare financial statements财务报表A Statement of Changes in Equity所有者权益变动表Current AssetsCurrent assets流动资产Quick assets速冻资产Cash现金Short-term investment短期金融投资Cash equivalent现金等价物Cash receipt现金收入Cash disbursement现金支出Petty cash fund备用金Bank reconciliation statement银行存款余额调节表Dividends Receivable 应付股利Inventory存货Gross method总价法Net method净价法Bad debts坏账Accounts receivables应收账款Notes receivables应收票据Discount trade discount商业折扣Cash discount /sales discount现金折扣Direct write-off method直接冲销法allowance method备抵法Non-trade receivables非营业应收款Interest receivables应收利息Dividends receivables应收股利Other receivable其它应收款InventoriesRaw material原材料Finished goods成品Merchandise商品Goods in process在成品Partially finished goods /Semi-finished goods半成品Low-value and perishable articles低值易耗品Low-valued and easily-damaged implements价格低廉的易耗用品Perpetual inventory system永续盘存制Periodic inventory system定期盘存制Raw material to be used in the production用于生产的原材料All kinds of materials,fuels,containers各种材料，燃料，包装物Non-Current AssetsBond债券Land土地Depreciation折扣Bonds investment债券投资Non-Current assets非流动资Intangible assets无形资产Shares investments股票投资Revenue expenditure营业支出Capital expenditure资产支出Long-term investment长期投资Plant asset=Fixed assets固定资产Bonds investmentMarket value市场价Premium溢价Discount折扣Salvage value残值Amortized cost摊销成本Useful life使用年限Cost-----historical cost历史成本Accumulated Depreciation加速折旧法Types of Bonds PayableConvertible bonds可兑换债券Callable bonds可提前（可通知）偿还的债券Secured bonds担保债券Unsecured bonds无担保债券Term bonds定期债券Serial bonds分期还本债券Registered bonds记名债券Bearer bonds不记名债券Present value现值Face value/principal value面值Maturity value到期值Contractual interest rate合同利率Market interest rate市场利率Effective interest rate实际利率Common Stock dividendsCash dividends现金股利Stock dividends股票股利Property dividends财产股利Fixed dividends股利事先确定Limited voting rights有限的投票权Dividends set down in advance先于普通股发放Revenue, Expenses and ProfitRevenue收入sales revenue销售收入cost费用/成本Expense 费用Profit利润gross profit利润总额net profit净利润net income 净收益Prime operating revenue主营业务收入Other operatingrevenue其它业务收入services revenue服务/劳务收入Cost of goods sold销货成本Periodic expense期间费用Operating expense 营业费用sellingexpense销售费用Financial expense 财务费用investment profit投资收益Non-operating income营业外收入Non-operating expense营业外支出Fees Earned服务费收入Rent Earned租金收入Interest Revenue利息收入Office wages expense管理人员工资Rent expense租金费用Telephone expense电话费Advertising expense广告费Administrative expense管理费用Interest expense利息费用（财务费用）Operating profit营业利润Net investment profit投资净收益 Net non-operating income营业外收支额Income StatementIncome statement利润表Profitability盈利能力Gross Profit on Sales销售毛利Operating result业务成果/运营成果Sales returns and allowances销售折扣/销售折让Operating Income/profit营业收入/营业利润Earnings Before Interest and Tax息税前收益Operating profitOperating Revenue-Operating Cost-Operating Taxes and Surcharges-Selling Expenses-Administrative Expense-FinancingExpense-Impairment loss+Profit or loss of assets at fair value+Net Investment Profit=Operating profitNet investment profitgains from external investments-investment losses incurred-any provision for impairment losses on investments=net investment profitGross ProfitOperating profit+Non-operating Income-Non-operating Expenses=Gross ProfitNetProfitGross Profit-Income Tax=Net ProfitThe basis of Balance Sheettotal revenues – total expenses = net incometotal expenses – total revenues = net lossMultiple-step FormSales-Sales Returns and Allowances=Net Sales-Cost of Goods Sold=Gross Profit on Sales-Operating Expenses=Operating Income +Other Revenues and Gains-Other Expenses and Losses=Net IncomeAccounting EquationAssets = Liabilities + Owners' EquityBasis of double-entry bookkeepingBasis of balance sheetaccounting equation always stays in balanceAssets = Liabilities + Owners' Equitybeg +(Revenue −Expenses)Assets + Expenses = Liabilities + Owners' Equitybeg + Revenue第二篇：会计专业英语会计是什么会计是什么？多年来，流行的说法，会计是会计，成绩和会计。
会计英语总结一On the basis of 基于Enlarge its scale扩大规模税务管理部门tax management service证券管理部门securities governing department簿记员bookkeeper;簿记bookkeeping财务状况financial position财务报表fiancil statement内部控制internal control存货inventory管理咨询management consulting获利能力profitability公共会计师事务所public accounting firm汇总summarize经济业务transactionn现代企业modern business主要职能primary function受管制行业a highly regulated industry最有影响most influential以～名义by the name of证券交易委员会securities and exchange commission 会计基础accounting fundamental会计实体accounting entity持续经营的going-concern会计期间假设accounting period assumption稳定货币单位假设the stable-money-unit assumption从事engage in执行义务carry out commitments认识目标realize objective通货膨胀的影响the effect of inflation购买力purchasing power缺点shortcoming反映reflect客观性原则objective principle一致性原则consistency principle稳健性原则conservatism principle权责发生制美[əˈkruəl] accrual-basis accounting principle 充分披露the adequate disclosure配比原则matching principle实现原则the realization principle成本原则cost principle受制于；根据subject to服从法规obey the regulations of the law在实操中in practice算出净收益work out the net income按成本at cost调整adjustment净损失net loss经营成果operating results要素elements会计等式accounting equation基本知识basic knowledge会计英语总结二资产asset负债liability所有者权益owner’s equity股东权益stockholders’equity/shareholders’equity 净资产net assets收入revenue费用expense支出expenditure净收益net income净损失net loss流动资产current asset长期资产long-lived assets固定资产fixed assets无形资产intangible asset流动负债current liability长期负债long-term liability企业资源business resources资产负债表balance sheet收益表income statement结算单、清单statement分类be categorized into;be classified into;be divided into销售、服务、投资收入sales/service/investment revenue销售成本cost of goods sold管理、销售、财务费用administrative/selling/financial expense 超过exceed发生occur总额total figure资产总额total figure贷方creditor债权人creditor所有权interest利益interest利息interest计算出work out/calculate/computerender vt.1.报答; 给予2.呈递; 提供; 开出She needed him to hear her out and render advice.她需要他把话听完并提出建议。
As we step into a new year, it is essential to take a moment to reflect on the achievements and challenges we have faced in the field of accounting over the past year. This summary aims to provide an overview of our accomplishments, lessons learned, and the strategies we have implemented to enhance our performance.1. Achievements:a. Financial Reporting Accuracy: Our team has consistently delivered accurate and timely financial reports, ensuring that stakeholders have access to reliable information for decision-making purposes.b. Compliance with Regulations: We have successfully navigated through various regulatory changes and implemented necessary adjustments to our processes, maintaining compliance with all relevant laws and regulations.c. Cost Reduction: Through strategic cost management and optimization of resources, we have achieved significant cost reductions, contributing to the overall financial health of the organization.d. Client Satisfaction: Our dedication to providing exceptional service has resulted in high levels of client satisfaction, leading to repeat business and positive referrals.2. Challenges:a. Economic Uncertainty: The global economic landscape has been volatile, presenting challenges in forecasting and budgeting. Our team has successfully adapted to these changes, ensuring minimal impact on our operations.b. Technological Advancements: The rapid pace of technological advancements has required us to stay updated with the latest tools and software to enhance our efficiency and accuracy. We have successfully embraced these changes, improving our workflow and reducing manual errors.c. Talent Acquisition and Retention: Attracting and retaining skilled accounting professionals remains a challenge. We have implementedvarious initiatives, such as training programs and competitive compensation packages, to address this issue.3. Lessons Learned:a. Collaboration: Our team's collaboration has been instrumental in overcoming challenges and achieving our goals. By fostering a culture of open communication and teamwork, we have created a more productive and efficient work environment.b. Adaptability: The ability to adapt to change has been a key factor in our success. We have learned to embrace new technologies, methodologies, and regulations, ensuring that we stay ahead of the curve.c. Continuous Learning: The accounting field is constantly evolving, and it is crucial to invest in continuous learning and professional development. We have encouraged our team to attend workshops, seminars, and obtain relevant certifications to enhance their skills and knowledge.4. Strategies for the Future:a. Investment in Technology: We will continue to invest in advanced accounting software and tools to streamline our processes, improve accuracy, and enhance efficiency.b. Training and Development: Our focus on training and development will remain a priority, ensuring that our team stays up-to-date with the latest trends and practices in the field.c. Risk Management: We will strengthen our risk management practices by conducting regular risk assessments and implementing appropriatecontrols to mitigate potential threats.In conclusion, the past year has been a period of significant achievements and challenges in the field of accounting. Our team's dedication, adaptability, and commitment to excellence have enabled us to overcome obstacles and deliver exceptional results. As we move forward, we will continue to embrace change, invest in technology, and foster a culture of continuous improvement to ensure our organization's success in the years to come.。
会计英语总结一On the basis of 基于Enlarge its scale扩大规模税务管理部门tax management service证券管理部门securities governing department簿记员bookkeeper;簿记bookkeeping财务状况financial position财务报表fiancil statement内部控制internal control存货inventory管理咨询management consulting获利能力profitability公共会计师事务所public accounting firm汇总summarize经济业务transactionn现代企业modern business主要职能primary function受管制行业a highly regulated industry最有影响most influential以～名义by the name of证券交易委员会securities and exchange commission 会计基础accounting fundamental会计实体accounting entity持续经营的going-concern会计期间假设accounting period assumption稳定货币单位假设the stable-money-unit assumption 从事engage in执行义务 carry out commitments认识目标realize objective通货膨胀的影响the effect of inflation购买力purchasing power缺点shortcoming反映reflect客观性原则objective principle一致性原则consistency principle稳健性原则conservatism principle权责发生制美[əˈkruəl] accrual-basis accounting principle充分披露the adequate disclosure配比原则matching principle实现原则the realization principle成本原则cost principle受制于；根据subject to服从法规obey the regulations of the law在实操中in practice算出净收益work out the net income按成本at cost调整adjustment净损失net loss经营成果operating results要素elements会计等式accounting equation基本知识basic knowledge会计英语总结二资产asset负债liability所有者权益owner’s equity股东权益stockholders’equity/shareholders’equity 净资产net assets收入revenue费用expense支出expenditure净收益net income净损失net loss流动资产current asset长期资产long-lived assets固定资产fixed assets无形资产intangible asset流动负债current liability长期负债long-term liability企业资源business resources资产负债表balance sheet收益表income statement结算单、清单statement分类be categorized into;be classified into;be divided into销售、服务、投资收入sales/service/investment revenue销售成本cost of goods sold管理、销售、财务费用administrative/selling/financial expense 超过exceed发生occur总额total figure资产总额total figure贷方creditor债权人creditor所有权interest利益interest利息interest计算出work out/calculate/computerender vt.1.报答; 给予2.呈递; 提供; 开出She needed him to hear her out and render advice.她需要他把话听完并提出建议。
You will have to render an account of your expenditure.你的开支必须报账。
We are going to render them economic assistance.我们打算向他们提供经济援助。
3.演出; 扮演; 演奏The piano concerto was wonderfully rendered.这首钢琴协奏曲演奏得很好。
4.翻译The sentence cannot be literally rendered.这个句子不能直译。
5.使; 致使You have rendered a great service to the country.你为国家做了一件大事。
The shock of the discovery rendered him speechless.这一发现使他吃惊得一句话也说不出来。
6.使成为；使变得；使处于某状态7.递交；呈献；提交8. 粉刷；给（墙壁）抹灰9.将（脂肪）熬成油；熔化10.（用其他语言）表达；把…译成11.放弃；让与；交出(与 up 连用)They couldn't resist any more and decided to render up the city.他们无法继续抵抗，决定放弃这座城市。
12.归还；交回(与 back 连用)I've rendered back his money.我已将钱还给了他。
13.付给；交纳；纳贡The conquered had to render tribute to the conqueror.被征服者只得向征服者称臣纳贡。
14.提供(帮助等)；给予(服务等)They will call on you to render assistance.他们将到你那里去帮助你。
15.表达；描绘I can't render my thought accurately.我不能将我的思想准确地表达出来。
16.(艺术上)再表现；朗诵；演奏；扮演17.给…重新措词；翻译(常与 in 或into连用)会计英语总结三审计auditing所得税筹划income tax planning管理咨询managemnet consulting service 注册会计师certified public accountant流程图flow chart预测forecast被假定为be assumed to足够的时间去time sufficient to执行义务carry out commitments认识到他的客观性realize its objectives.同样长equal length会计期间accounting period会计方法accounting method明确的标准definite criteria(1) 项，条款item表明，指出indicate在…之前，居前prior to日记账journal登记、登录、书面提出enter vt报账、开送账单render an account报答、归还render back放弃、让与render up相比之下in comparison构成constitute基本原则ground rules有效成立的valid有效、批准validate货币单位monetary unit价值尺度a measure of value符合conform to在很大程度上in large part所得税申报表income tax returns指refer to保证金、现金存款cash deposit个人和组织individuals and organizations偿清、付清pay off有价证券marketable securities长期借款long-term loans payable应付账款Accounts payable应付税金Taxes payable应付债券bonds payable即namely/that is to say分界线dividing line初始投资initial investment注册资本registered capital留存收益retained earnings量上关系quantitative relationship等于be equal to总和sumLiability should be given priority over owner’s equity in terms of the distribution of the residual values剩余价值residual values强调emphasize减less介词失效invalidity购买purchase仍然有效remain to be valid发生occur vi股票stock、capital stock(股本)普通股股票equity security股票/股份证书share certificate证券、股票stock certificate发行股票issue capital stock付现pay cash办公设备office equipment应付票据Notes payable以赊账方式on account开出issue （a note payable）部分收回in partial collection of…部分支付in partial payment of…复式记账会计double-entry accounting连续的程序或步骤the sequence of procedures or steps业务交易business transaction把经济业务记录在日记账中record transactions in the journal以时间先后顺序in the chronological order会计英语总结四会计分录accounting entries借方debit side贷方credit side总分类账ledger account试算平衡表trial balance计算分类账余额calculate the balances of each ledger account证实verify过账过程posting process在多数情况下in many cases整年的whole-year事项event记账记录enter vt借方debits；贷方credits做期末调整分录make end-of-period adjusting entries记入日记账并过入分类账journalize them and post them to ledger accounts调整后试算表adjusted trial balance保证借贷方相等ensure the equality of debits and credits收入和费用账户revenue and expense accounts结清close做结帐分录make closing entries结帐后试算表after-closing trial balanceT型账户T account包括consist of表中包括三个项目consist of three items什么情况下一个业务记借方in what cases should a transaction beentered on the debit side通常地conventionallyAsset and expense increases are recorded as debit,while liability,owner’s equity,and revenue increases are recorded as credit.相反地in contrast土地账户land account资产账户asset account除了土地账户，这个事例还涉及到哪个账户呢？What account does the case involve besides the land account 它使得会计等式两边不平等It will make unequal the two sides of the accounting equation 记账方法recording method零nil adj/n.在正常情况下in normal cases完全正确absolutely right借方余额debit balance借方分录debit entry确认业务confirm transactionDecide which ledge account to debit and which ledge account to credit accounting to the nature of the accounts involved and its increasing and decreasing effect.在日记账里记录业务Record the transaction in the journal总分类账ledger摘要abstract剩余的the remaining($30000)剩余的3万美元付两万现金pay $20000in cash赊账on credit企业的规模the scale of the business普通日记账general journal各种特殊日记账various special journals现金收入日记账cash receipts journal现金支出日记账cash payments journal销售日记账sales journal购货日记账purchase journal原始凭证source documents日期栏date column过账posting贷方栏credit columnPosting is the process that thedebits and credits are transferred from the journal to the ledger accounts.Business of different sizes and different naturesAccounts are created on the basis of the items of financial statements.Their sequence in the ledger is usually the same as that of the items in financial statements.余额应注明是借方余额还是贷方余额The balance should be made clear whether it is a debit balance or a credit balance.差额difference余额balance完全正确absolutely right反之亦然vice verse错误计算miscalculation借贷方的错位misplacing of a debit as a credit找出确定原因identify the cause改正put it rightThere is a sequence of steps to locate the error.差错的步骤如果适当，可以节省不少时间和精力The proper sequence of error-locating procedures can save us considerable time and effort.调整分录adjusting entries提前收取服务费collect the service fee in advance总额应分摊到接下来的数月中so the total amount should be apportioned to the following months分摊、分派、按（比例）分配apportion vtEg.the group leader apportioned them the duties for the week.保险单、保单insurance policy预先支付的钱advance payment资产和费用的增加记在借方，减少记在贷方Both asset and expense increases are recorded as debit,and their decreases are recorded as credit.未到期的，未尽的Unexpired有效期限unexpired term登记业务record transaction在月末做调整分录make the adjusting entry at the end of the month预付费用/待摊费用prepaid expense预提费用（还未支付）accrued expense建筑物折旧depreciation(贬值) of buildings累计折旧accumulated depreciation收取（钱、信）collect至于as for预收账户advance collection account未入账费用unrecorded expense利息费用interest expense到期on maturity本金principal利息interest调整方法adjusting method惯例/通常做法general practiceThe general practice is to record adjusting entries in the journal before they are posted to the ledger产生错误make errors已入账的成本recorded costs预收收入、未获得的收入unearned revenue应计收入、未入账的收入unrecorded revenue应计收入accrued revenue应计费用、未入账的费用unrecorded expense调整后的试算表adjusted trial balance结帐close the account会计英语总结四得利gain a profit招致损失incur a lossTransfer the net income or the net loss to the retained earnings account留存收益retained earnings account把余额转入收益汇总账户transfer the balance into the income summary account那是当然的了that is for sure为…铺平道路pave the way forDebit the revenue account and credit the income summary account for an amount equal to the credit balance of the revenue account.临时性账户temporary accounts/nominal accounts永久性账户permanent accounts/real accounts收益汇总账户income summary赤字deficit复合日记账分录compound journal entry留存收益表a statement of retained earnings现金流量表a statement of cash flows财务状况financial position经营状况operating status完整的一套a complete set of揭示reveal利息收入interest earned销售佣金sales commissions earned工资费用salary expense广告费用advertising expense销售员工sales staff批发商wholesaler销售过程selling process运输费用delivery expense毛利gross profit单步single-step多步multi-step净收益net income经营总收入operating income净收益net income减deduct负的，减minus营业外支出non-operating expense经营业绩operating performance销售收入净额net sales销货成本cost of goods sold经营费用operating expense销售人员工资sales salaries销售佣金sales commissions送货服务费用delivery service expense经营收益operating income利息收入interest revenue利息费用 interest expenses所得税费用income taxes expense股利dividends减substract详细说明detail分配distribute留存收益retained earnings股东权益stockholders’sequity期初留存收益beginning retained earnings期末留存收益ending retained earnings股利的宣布dividend declaration优先股preferred stock/shares普通股common stock/shares现金股利cash dividend股票股利stock dividend提款withdral获利性经营profitable operations; proprietor [prə'praiətə]短期借款short-term borrowings短期国库券treasury bills未付款的;（股票）已公开发行并销售的outstanding房地产real estate不动产，房地产/（尤指土地）财产权property商誉goodwill在某一特定日期at a specific date三个不同的部分three distinct sections现金之后是应收账款和存货cash is followed by accounts receivable and inventory长期资产permanent assets所有者权益the owners’equity股东权益stockholders’equity认识到重要性recognize its importance从长远来看in the long run收付实现制the principle of cash-basis accounting银行存款bank deposits现金等价物cash equivalents纸币paper money短期商业票据short-term commercial instruments(文书)短期国库券treasury现金流入cash inflows现金流出outflows经营活动operating activities投资活动investing activities筹资活动financing activities供应商suppliers收益,收入proceeds现金净增加额net increase in cash现金收入cash receipt现金支出cash payment净现金流量net cash flow偿付能力，（溶解力）solvency无偿付能力insolvency潜在的，基础的underlying基础商务活动underlying business activities测量、衡量measure vt不考虑without regard to正的positive；负的negativeIn the long run,a business must generate a positive net cash flow from its operating activities.主要地primarily评估企业的偿债能力evaluate the solvency of a business会计英语总结五可忽略的negligible相似similarity；不同difference框架、结构frameworks；under both frameworks组分，组成components随附注释accompanying notes关于实质性要求和一致性要求regarding materiality and consistency requirements实体entity不同于differ in在一定的环境里in certain circumstance上市公司public companies证券交易委员会SEC-securities and exchange commission包括、覆盖、行走cover承包范围coverage披露disclose关于in respect to当前会计期间for the current period提供present布局layout非上市的non-listed规定prescribe规定的格式prescribed format根据功能把费用分类all expenses are classified by its function.把…输入计算机log登录到这个网站log onto a website登录到计算机log onto the machine登录到管理员log onto an admin投资性房地产investment property长期金融资产long-term financial assets衍生金融工具derivative financial instrument其他短期金融资产other short-term financial assets股本share capital股本溢价share premium养老金pension养老金及对其雇员的负债pension and other employee obligations税款tax liabilities库存变化changes in inventories薪资及员工福利salaries and employee benefits投资性房地产公允市价变化change in fair value of investment property摊销amortize;amortization损失impairment经营利润operating profit筹资成本finance costs筹资项目financial items税前利润profit before tax本年持续经营项目利润profit for the year from continuing operations本年利润profit for the year每股收益earnings per share稀释每股收益diluted earnings per share…的处理收益所得proceeds from disposals of子公司subsidiary company ；branch company调整额adjustments确定福利计划贡献额Contributions to defined benefit plans衍生金融工具的结清settling of derivative financial instruments 认购；赎回redemptions银行贷款所得proceeds from bank loans银行贷款支出payment from bank loans发行股本所得proceeds from issue of share capital持续经营continuing operations国际会计准测委员会，IASB=international accounting standards board国际财务报告准则,IFRS=international financial reporting standards财务会计准则委员会,FASB=financial accounting standardsboard公认会计准则，GAAP=generally accepted accounting principles 国际会计准则，IAS=international accounting standards会计准则accounting standards财务状况表statement of financial position综合收益表statement of comprehensive income达成一致converge这两套会计准则的差异有多大how different are the two sets of accounting standards?这两种会计框架都基于同样的基本原则Both accounting frameworks are grounded in the same basic principle.会计英语总结六（chapter 4 current assets）设立一个现金账户establish a cash account流动性强的票据highly liquid instruments汇票money orders库存现金账户cash on hand account有用句型If the business has checking accounts with several banks,then it will maintain a separate ledger account for each bank account.现金支出cash disbursements;支付、支出disburse保证、确保ensureEnsure that business has sufficient cash for operations银行存款bank deposits投资闲置资金invest the idle cash闲置资金idle cash有良好的内部资金控制系统have a good system of internal control over cash现金业务cash handling会计人员accounting personnel接触、接近、有机会…have access to有用句型a good mechanism of controlling each other can be ensured实用而可行的现金预算practical and feasible cash budget资金短缺run short of cash有过量的现金have excessive cash有用句型Besides，the validity of every expenditure should be verified before a check is issured in payment.银行存款余额调节表a statement of bank reconciliation调节银行余额和会计记录余额reconcile bank statements with the accounting records呈递presentNSF退票NSF checks相关、有关费用relevant chargesNSF is the abbreviation of“not sufficient funds”有时on occasions不能收回的uncollectible出票人maker of the check银行未入账存款deposit not recorded by bank未兑付支票outstanding checks存款余额balance of deposits/balance held on deposits代收费collection fee服务费service charge同上as above银行往来调整表bank reconciliation银行对账单bank statement库存现金cash on hand现金支付日记账cash payment journal现金收入日记账cash receipt journal支票账户checking account货币存款money on deposit邮政汇票money orders小额现金petty cash零用备用金petty cash fund现金交易cash transactions会计师应尽量保证有足够的现金满足企业经营的需要。
