Unit 1
Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。
Unit 2
Each proprietorship, partnership, and corporation is a separate entity.
每一独资企业、合伙企业和股份公司都是一个单独的主体。
In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.
Unit 3
During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed.
在每一会计年度内，要依次完成被称为会计循环的会计程序。
Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal .
根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。
A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.
根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。
A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side.
一个T 型账户有左方和右方，分别称做借方和贷方。
After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）
The process of transferring amounts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners’ equity , revenue , and expense account .
将日记账记录的金额转入恰当的分类账户的过程叫做过账。其目的在于把每笔交易对资产、负债、业主权益、收入和费用的个别账户的影响进行归类。
Unit 4
The basic principle of double-entry bookkeeping is that every transaction has a twofold effect .
复式记账的基本原理是每一项交易活动都有双重的结果。
The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.
一个企业的财务状况是由资产对负债和资本的关系来表示的。
By convention, asset and expense increases are recorded as debits while liability , capital and income increases are recorded as credits.
根据惯例，资产和费用的增加被记为借项，而负债，资本和收入增加被记为贷项。
Unit 5
The simplest form of the account is known as the T-account because it resembles the letter T. the accountant, as a matter of convenience, refers to the group of company account as the ledger.
账户最简单的形式称为丁字账户，因为它类似大写字母T。会计人员为了方便将公司账户集中作为分类账。
Unit 6
The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. These are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month .
财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。
Assets are economic resources which are owned by a business and are expected to benefit future operations.
资产是一个企业所拥有的、并期望有益于未来经营的经营资源。
The owners’ equity in a business represents the resources the invested by the owner; it is equal to the total assets minus the liabilities. The equity of the owner is a residual claim because the claims of the creditors legally come first. If you are the owner of a business, you are entitled to whatever remains after the claims of the creditors are fully satisfied.
企业中的业主权益代表业主投资的资源；它等于总资产减去负债。因为债权人的求偿权在法
律上优先，所以业主权益是一种剩余求偿权，如果你是企业的业主，在债权人的求偿权全部得到满足之后，剩下的都属于你。
Unit 7
Income statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period (which can be one month, one quarter, one calendar year or one fiscal year as may be determined by the business concerned).
收益表，有时也叫做收益损失表，是用来报告企业一定会计期间（可以是一个月、一季度、一自然年度或一财政年度，由企业自己决定）的盈利情况或经营成果的报表。
Unit 8
The statement of cash flows reports the entity’s cash receipts and cash payments during the period-where cash came from and how it was spent. It explains the causes for the change in the cash balance.
现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。
Unit 9
Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. For accounting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.
资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。
Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.
应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款应当及时清算、催收、定期与对方对账核实。
When inventories are issuing, enterprises may account them under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.
各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法、后进先出法等方法确定其实际成本。
The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.
财产、厂房及设备的购置成本包括所有的合理支出和使这些资产处于可使用状态的必要支出。
Unit 10
The FASB defines liabilities in its Statement of Financial Accounting Concept No.3 . elements of Financial Statement as :“the probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future
as a result of past transactions or events.”
美国财务会计准则委员会在第3号财务会计概念公告《财务报表的要素》中，将负责定义为：“特定主体由于过去的交易或事项而引起的、在现在承担的在将来向其他主体交付财产或提供劳务的责任，这种责任导致了可预期的经济利益的未来牺牲”
According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”
根据这一定义，流动负债是指：“期望以已恰当地归入流动资产的现有资源、或通过形成其他流动负债来清偿的责任。”
Unit 11
Owners’ equity is defined as the excess of total assets over total liabilities.
业主权益被定义为资产总额对负债总额的超出额
Ownership in a corporation is evidenced by a stock certificate. This capital stock may be either common or preferred. If a corporation issues common stock, its shareholders usually have certain basic rights to be exercised in proportion to the number of common stock they own. These rights include (1) right to vote for directors; (2) right to receive dividends declared by the board of directors ;(3) right to share in the distribution of cash or other assets if the corporation is liquidated; and (4) preemptive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock outstanding.
在公司中业主权益是由股份证书证明的。公司的股本既可以是普通股，也可以是优先股。就公司发行的普通股而言，其股东通常可根据所拥有的普通股股份数比例，行使一些基本权利。这些权利包括：（1）选举董事的表决权；（2）收取董事会宣布的股利的权利；（3）公司清算时分享现金或其他资产的权利；（4）在公司增加外发股份时，可按现在的持股比例优先购买额外股份的权利。
Unit 12
Financial statement analysis，first and foremost，serves the essential function of converting data into useful information. In respect of the quantitative data presented in the financial statements，three techniques used widely to assist decision makers in understanding the external statements are：（1）comparative analysis（through preparation of trend statements），(2)structural analysis （through preparation of common-size statements），and（3）ratio analysis. The focus of this chapter will be on how ratio analysis helps information users interpret and evaluate the data contained in financial statements.
财务报表分析的基本功能是将数据转化为有用的信息。就列示在财务报表中的定量性数据而言，广泛地用于帮助决策者理解对外财务报表的三种方法是：（1）比较分析（通过编制趋势报表）；（2）结构分析（通过编制共同比报表）；以及（3）比率分析。本章着重论述比率分析如何帮助信息使用者解释和评价财务报表内的数据。
Unit 15
In fact, manufacturing costs can be reclassified in many different ways depending on the final goal of a particular cost analysis .However, the most common and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three elements: direct material costs, direct labor costs , or indirect manufacturing costs (factory overhead ). Direct costs are traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
《会计专业英语》模拟试题及答案 一、单选题（每题1分，共20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1）The money measurement assumption is that items in accounts are initially measured at their historical cost. 2）In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3）To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4）To comply with the law, the legal form of a transaction must always be reflected in financial statements. A 1 and 3 B 1 and 4 C 3 only D 2 and 3 Johnny had receivables of $5 500 at the start of 2010. During the year to 31 Dec 2010 he makes credit sales of $55 000 and receives cash of $46 500 from credit customers. What is the balance on the accounts receivables at 31 Dec 2010? $8 500 Dr $8 500 Cr $14 000 Dr $14 000 Cr Should dividends paid appear on the face of a company’s cash flow statement? Yes No Not sure Either Which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? Weighted Average cost First in first out (FIFO) Last in first out (LIFO) Unit cost 5. Which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque A. (1), (3) B. (1), (2) C. (2), (3)
财务术语中英文对照大全，财务人必备！ 2015-05-28注册会计师注册会计师 知道“会计”的英语怎么说吗？不会？那可真够无语的额！ 想要进入外资企业做会计？想要进入四大会计师事务所工作？好的英语水平是必不可少的！所以小编特地整理了财务数中英文大全，赶紧从基础英语学起，拿起笔做好笔记吧！ 增加见识也好，装装逼也行。 目录 一、会计与会计理论 二、会计循环 三、现金与应收账款 四、存货 五、长期投资 六、固定资产 七、无形资产
八、流动负债 九、长期负债 十、业主权益 十一、财务报表 十二、财务状况变动表 十三、财务报表分析 十四、合并财务报表 十五、物价变动中的会计计量 一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting
私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
《财会专业英语》期终试卷 I.Put the following into corresponding groups. (15 points) 1.Cash on hand 2.Notes receivable 3.Advances to suppliers 4. Other receivables 5.Short-term loans 6.Intangible assets 7.Cost of production 8.Current year profit 9. Capital reserve 10.Long-term loans 11.Other payables 12. Con-operating expenses 13.Financial expenses 14.Cost of sale 15. Accrued payroll II.Please find the best answers to the following questions. (25 Points) 1. Aftin Co. performs services on account when Aftin collects the account receivable A.assets increase B.assets do not change C.owner’s equity d ecreases D.liabilities decrease 2. A balance sheet report . A. the assets, liabilities, and owner’s equity on a particular date B. the change in the owner’s capital during the period C. the cash receipt and cash payment during the period D. the difference between revenues and expenses during the period 3. The following information about the assets and liabilities at the end of 20 x 1 and 20 x 2 is given below: 20 x 1 20 x 2 Assets $ 75,000 $ 90,000 Liabilities 36,000 45,000 how much the owner’sequity at the end of 20 x 2 ? A.$ 4,500 B.$ 6,000 C.$ 45,000 D.$ 43,000
1．The accounting equation and the balance sheet Accounting 会计 Assets 资产 Balance sheet 资产负债表 Bookkeeping 笔记 Budget 预算表 Capital 资本 Creditor 应付账款 Debtor 应收账款 Equity 股东基金 Horizontal balance sheet 横式资产负债表 Liabilities 负债 V ertical balance sheets 竖式资产负债表 2．The double entry system for assets, liabilities and capital Account 帐户 Credit 借方 Debit 贷方 Double entry bookkeeping 复式笔记 3 The asset of stock Purchases 购
Returns inwards 销货退回 Returns outwards 购货退出 Sales 销货 4 The effect of profit or loss on capital and the double entry system for expenses and revenues Drawings 提取 Expenses 费用 Profit 利润 Revenues 收入 5 Balancing off accounts Balancing the account 平帐 6 The trial balance Trial balance 试算表 7 Trading and profit and loss account: an introduction Gross loss 毛损 Gross profit 毛利润 Net loss 纯损 Net profit 纯利
?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
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' depreciation Account 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 ratio Acquisition 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。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
管理会计专业术语词汇大全(英文版)
changes. Batch-level activities Activities that are performed each time a batch is produced. Benchmarking An approach that uses best practices as the standard for evaluating activity performance. Best-fitting line The line that fits a set of data points the best in the sense that the sum of the squared deviations of the data points from the line is the smallest. Binding constraints Constraints whose resources are fully utilized. Break-even point The point where total sales revenue equals total costs; the point of zero profits. Activity output The result or product of an activity. Activity output measure The number of times an activity is performed. It is the quantifiable measure of the output. Activity reduction Decreasing the time and resources required by an activity. Activity selection The process of choosing among sets of activities caused by competing strategies. Activity sharing Increasing the efficiency of necessary activities by using economies of scale. Activity volume variance The cost of the actual activity capacity acquired and the capacity that should be used. Activity-based cost (ABC) system A cost system that first traces costs to activities and then traces costs from activities to products. Activity-based costing (ABC) A cost assignment approach that first uses direct and driver tracing to assign costs to activities and then uses drivers to assign costs to cost objects. Activity-based management (ABM) A systemwide, integrated approach that
财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost
一、words and phrases 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、Multiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.doczj.com/doc/7918436496.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.doczj.com/doc/7918436496.html,rmation used to determine which products to poduce https://www.doczj.com/doc/7918436496.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.doczj.com/doc/7918436496.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.doczj.com/doc/7918436496.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C ) A.The use of a petty cash fund. B.Preparation of a daily listing of all checks received through the mail. C.The use of cash registers. D.The deposit of cash receipts in the bank on a daily basis. 7.The primary purpose for using an inventory flow assumption is to. ( A )
会计专业英语 business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求主张要求权 management buyout 管理层收 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票 private corporation 私募公司未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东preferred stockholder 优先股股东 debt holder 债权人 well-being 福利diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本bonding cost 契约成本 monitoring costs 监督成本 takeover 接管corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值marketable securities 油价证券 check 支票 money order 拨款但、汇款单withdrawal 提款 accounts receivable 应收账 credit sale 赊销inventory 存货 property,plant,and equipment 土地、厂房与设备depreciation 折旧 accumulated depreciation 累计折旧