会计专业英语翻译题

第一章会计总论本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。

本章也将对公认会计准则以及一些相关概念和原则进行解释。

本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。

同时，本章还将简单介绍并列示财务报表。

学习目标：1．了解会计信息系统2．应用公认会计准则3．了解财务报表4．运用会计要素5．运用会计等式6．理解了解会计及其环境会计是一个信息系统我们通常把会计描述为一个信息系统。

作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。

会计的范围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。

会计所涵盖的范围要大于簿记。

图表1－1是信息在会计系统内的流转图。

簿记是对交易和事件的记录，只是会计的一部分。

会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和内部的使用者制定各项经济决策。

图表1-1 会计信息流转会计信息使用者主要是投资者和债权人，政府，工会和普通公众也会使用会计信息。

1.1组织形式企业有三种组织形式：个人独资企业是指由一个自然人投资拥有的企业组织。

个人独资企业是一个会计实体，但并不是法律实体。

个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。

合伙企业与个人独资企业的区别只是在于它有两个或两个以上的所有者。

合伙企业的所有者被称为合伙人。

现实商业活动中有许多不同类型的合伙企业。

公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。

股东不对公司的债务负责。

有限责任是公司这种组织形式的一个显著优点。

公司的所有权被分为股份。

股票股份可以在所有者之间转让。

1.2编报财务报表的框架由于各个国家的法律和经济环境不同，各国有不同的会计模式。

在一个国家可行的会计实务在另一个国家并不一定可行。

由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。

选择题重点1. Accounting information is used by ( )A. government regulation agenciesB. businessC. labor unionsD. all of the above2. A procedural element of accounting is ( )A. planningB. bookkeepingC. controlD. auditing3. Which of the following describe accounting? ( )A. Is the language of businessB. Is an information systemC. Is an end rather than a means to an endD. Useful for decision making4. An accounting process includes all of the following steps except ( )A. analyzingB. planningC. classifyingD. summarizing5. GAAP is very important to ( )A. managersB. auditorsC. investorsD. accountants6. Accounting is an information system that ( )A. processes information into reportsB. measures business activitiesC. communicates findings to decision-makersD. all of the above7. Purposes of an accounting system include all of the following except ( )A. interpret and record the efforts of business transactionsB. classify the effects of transactions to facilitate the preparation of reportsC. summarize and communicate information to decision makersD. dictate the specific types of business transactions that the enterprise may engage in8. ( ) has the assumption that the business will continue in operation.A. objectivity principleB. accounting entityC. continuing concernD. accounting periods9. All goods and service purchased are recorded at acquisition cost in order to meet the requirement of ( )A. cost principleB. objectivity principleC. time period assumptionD. continuing concern concept10. ( ) implies the stability of money such as U.S. dollarA. monetary measurementB. accounting entityC. cost principleD. objectivity principle11. Under ( ), the accountants must consider the relative importance of any event.A. continuing concernB. objectivity principleC. materiality principleD. cost principle12. Suppose a Target store has cash of $ 50000, receivables of $ 60000, and furniture and fixture totaling $ 200000. The store owes $80000 on account and has a $100000 note payable. How much is the store’s owner equity? ( )A. $ 20000B. $ 310000C. $ 180000D. $ 13000013. Carolina Corporation begins the year with retained earnings of $ 150000. During the year, the corporation earns $ 45000 and declares dividends of $ 14000. Carolina should report ending retained earnings of ( )A. $ 150000B. $ 181000C. $ 125000D. $ 195000E. $ 20900014. Portions of Home Company’s balance sheet were damaged by spilled coffee. Using your knowledge of balance sheet relationships, calculate the ending Capital Stock account balance.The balance in the Capital Stock account is ( )Home CompanyBalance Sheet at December 31, 2005Assets LiabilitiesCash $ 40000 Accounts Payable $ 60000Inventory $ 100000 Capital Stock ?Investments $ 100000 Retained Earning $ 80000$ 240000 $ ?A. $ 80000B. $ 100000C. $ 120000D. $ 150000E. $ 18000015. A Target store paid $800 for supplies and purchased additional supplies on account for $ 250. The store paid $ 300 of the accounts payable. What is the balance in the supplies account? ( )A. $ 500B. $ 750C. $ 1050D. $ 1350填空题重点1.The left side of an account is used to record______________.2.The accounting equation is: ___________=__________+___________.3.“Dr.” stands for _________, while “Cr.” is the abbreviation for__________.4.Liabilities are_______ of a business..5.The account of ___________used to show what the business owes the bank.6.Borrowing cash from a bank does not belong to________; it simply belongs to liability.7.Decreases in assets are entered on the ________side of the account.8.The term_________generally means a decrease in assets or an increase in liabilities in orderto earn more revenue.9.If total expense of the period exceeds total revenue, the result is called_________.10.__________,______________and__________are called permanent accounts because theywill have ongoing balances from one accounting period to the next.专业词汇重点1.asset_资产_____ 2 owner’s equity _所有者权益3.chart of accounts _会计科目表_4.T account __丁字账户__5 double-entry account _复式账户_6 cash-basis __现金收付制_______7 purchases on account _赊购____ 8 accounts payable _应付账款______9 posting_过账_________ 10net income __净收益_11 借方___________ 12 贷方_ ________13 收入___________ 14 费用__________15 负债___________翻译重点1、Under the going concern or continuity concept, accountants assume that the business will continue operating for the foreseeable future.在持续经营假设下，会计人员假定企业在可以预见的将来持续经营。

外文资料Why credit risk occur? And how to deal with it? Adverse selection in loan markets occurs because bad credit risks(those most likely to default on their loans) are the ones who usually line up for loans ; in other words, those who are most likely to produce an adverse outcome are the most likely to be selected. Borrowers with very risky investment projects have much to gain if their projects are successful; and so they are the most eager to obtain loans. Clearly ，however, they are the least desirable borrowers because of the greater possibility that they will be unable to pay back their loans.Moral hazard exists in loan markers because borrowers may have incentives to engage in activities that are undesirable from the lender’s point of view. In suc h situations, it is more likely that the lender will be subjected to the hazard of default. Once borrowers have obtained a loan, they are more likely to invest in high-risk investment projects-projects that pay high returns to the borrowers if successful. The high risk, however, makes it less likely that they will be able to pay the loan back.To be profitable, financial institutions must overcome the adverse selection and moral hazard problems that make loan defaults more likely. The attempts of financial institutions to solve these problems help explain a number of principles for managing credit risk: screening and monitoring, establishment of long-term customer relationships, loan commitments, collateral, compensating balance requirement, and credit rationing.Screening and monitoringAsymmetric information is present in loan markets because lenders have less information about the investment opportunities and activities of borrowers than borrowers do. This situation leads to two information-producing activities by banks and other financial institutions, screening and monitoring. Indeed , Walter Wriston, a former head of Citicorp, the largest bank corporation in the United States, was often quoted as stating that the business of banking is the production of information.Screening . Adverse selection in loan markets requires that lenders screen out the bad credit risks from the good ones so that loans are profitable to them. To accomplish effective screening, lenders must collect reliable information from prospective borrowers. Effective screening and information collection together form an important principle of credit risk management.Specialization in lending. One puzzling feature of bank lending is that a bank often specializes in lending to local firms or to firms in particular industries, such as energy. In one sense, this behavior seems surprising because it means that the bank is not diversifying its portfolio of loans and thus is exposing itself to more risk. But from another perspective such specialization makes perfect sense. The adverse selection problem requires that the bank screen out bad credit risks. It is easier for the bank to collect information about local firms and determine their creditworthiness than to collect comparable information on firms that re far away. Similarly, by concentrating its lending on firms in specific industries, the bank becomes more knowledgeable about these industries and is therefore better able to predict which firms will be able to make timely payments on their debt.Monitoring and Enforcement of Restrictive Covenants. Once a loan has been made, the borrower has an incentive to engage in risky activities that make it less likely that the loan will be paid off. To reduce this moral hazard, financial institutions must adhere to the principle for managing credit risk that a lender should write provisions (restrictive covenants) into loan contracts that restrict borrowers from engaging in risky activities. By monitoring borrowers’ activities to see whether they are complying with the restrictive covenants and by enforcing the covenants if they are not, lenders can make sure that borrowers are not taking risks at their expense. The need for banks and other financial institutions to engage in screening and monitoring explains why they spend so much money on auditing and information-collecting activities.Long-term customer relationshipsAn additional way for banks and other financial institutions to obtain information about their borrowers is through long-term customer relationships, another important principle of credit risk management.If a prospective borrower has had a checking or savings account or other loans with a band over a long period of time, a loan officer can look at past activity on the accounts and learn quite a bit about the borrower. The balances in the checking and savings accounts tell the banker how liquid the potential borrower is and at what time of year the borrower has a strong need for cash. A review of the checks the borrower has written reveals the borrower’s suppliers. If the borrower has borrowed previously from the bank, the bank has record of the loan payments. Thus long-term customer relationships reduce the costs of information collection and make it easier to screen out bad credit risks.The need for monitoring by lenders adds to the importance of long-term customer relationships. If the borrower has borrowed from the bank before, the bank has already established procedures for monitoring that customer. Therefore, the costs of monitoring long-term customers are lower than those for new customers.Long-term relationships benefit the customers as well as the bank. A firm with a previous relationship will find it easier to obtain a loan at a low interest rte because the bank has an easier time determining if the prospective borrower is good credit risk and incurs fewer costs in monitoring the borrower.A long-term customer relationship has another advantage for the bank. No bank can think of every contingency when it writes a restrictive covenant into a loan contract; there will always be risky borrower activities that are not ruled out. However, what if a borrower wants to preserve a ling-term relationship with a bank because it will be easier to get future loans at low interest rates? The borrower then has the incentive to avoid risky activities that would upset the bank, even if restrictions on these risky activities are not specified in the loan contract. Indeed, if a bank doesn’t violating any restrictive covenants, it has some power to discourage the borrower from such activity: the bank can threaten not to let the borrower have new loans in the future. Long-term customer relationships therefore enable banks to deal with even unanticipated moral hazard contingencies.The advantages of establishing long-term customer relationships suggest that closer ties between corporations and banks might be beneficial to both. One way to create these ties is for banks to hold equity stakes in companies they lend to and for banks to have embers on the boards of directors of these companies.Loan commitmentsBanks also create long-term relationships and gather information by issuing loan commitment to commercial customers. A loan commitments a bank’s commitment (for a specified future period of time) to provide a firm with loans up to a given a mount at an interest rate that is tied to some market interest rate. The majority of commercial and industrial loans are made under the loan commitment arrangement. The advantage for the firm is that it has a source of credit when it needs it. The advantage for the bank is that the loan commitment promotes a long-term relationship, which in turn facilitates information collection. In addition, provisions in the loan commitment agreement require that the firm continually supply the bank with information about the firm’s income, asset and liability position, business activities,and so on. A loan commitment arrangement is a powerful method for reducing the bank’s costs for screening and information collection.<<China City Commercial Bank Report,2008>>tells us: China’s city commercial banks, as the last institutions emerging in China’s commercial banking system, were founded in 1995 through shareholding reform of the former urban credit cooperatives. They are regarded as “the third echelon” in China’s banking system.In 2007, China accelerated the pace of initial public offerings of its city commercial banks. On July 19th 2007, Bank of Nanjing went public in Shanghai Stock Exchange, becoming the first urban commercial bank stock in Shanghai Stock Exchange. Bank of Nanjing with a registered capital of CNY1.207 billion is the third urban commercial bank that has set up branches in other cities, after the Bank of Beijing and Bank of Shanghai. Besides Bank of Nanjing, Bank of Ningbo also had its IPO on the same day in the Shenzhen Stock Exchange.Bank of Beijing (601169) had its IPO in the Shanghai Stock Exchange on Sep. 19th 2007. The Bank of Beijing opened at 23 yuan per share in its market debut, up 84% from its IPO prices of 12.5 yuan. The bank issued 1.2 billion A shares in all, among which, 900 million shares were issued on-line. The bank’s shares were chased by the market and a total of CNY1.9 trillion was frozen for subscription.Furthermore, Bank of Hangzhou, Bank of Chongqing, and Bank of Tianjin have all expressed their intention to go public clearly. It is inevitable that more China’s urban commercial banks will be listed on the stock market in 2008.China Banking Regulatory Commission requires that domestic city commercial banks should be of a basic rudiment of a modern financial company in 2008. The basic rudiment should cover the following seven aspects: firstly, non-performing loan should remain at about 5%; secondly, capital adequacy ratio should be above 8%; thirdly, NPL provision coverage rate should reach 100%; fourthly, profit shouldcontinue to grow; fifthly, all information should be fully disclosed; sixthly, the ability to prevent market risk and operational risk should be further enhanced; seventhly, operation features, operation mechanism, corporate management, corporate culture and quality of employees should also be further improved. All city commercial banks have made great efforts to meet the above requirements and their efforts are finally paid off, according to our in-depth analysis in this report on operation conditions and performance of 75 city commercial banks in China.中文译文信用风险的成因及该如何应对？在信贷市场上所以发生逆向选择问题，是因为高信贷风险者（那些最有可能在贷款上违约的人们）常常就是那些排着队申请贷款的人。

A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders.A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。

会计英语中英文对照会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration e_pense 管理费用advances 预付advertising e_pense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金lied cost 已分配成本lied e_pense 已分配费用lied manufacturing e_pense 己分配制造费用ortioned charge 摊派费用reciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额yybalance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of e_change 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital ine 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账bination 联合mission 佣金modity 商品mon stock 普通股pany 公司pensation 赔偿pound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery e_pense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drag 提款duplicate 副本duties and ta_es 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算e_change 兑换e_change loss 兑换损失e_penditure 经费e_pense 费用e_tension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fi_ed asset 固定资产fi_ed cost 固定成本fi_ed deposit 定期存款fi_ed e_pense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fi_ture 家俬及器具gain 利益general e_pense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税ine 收入ine ta_ 所得税ine from joint venture 合营收益ine from sale of assets 出售资产收入indirect cost 间接成本indirect e_pense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment ine 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal e_pense 律师费letter of credit 信用状liability 负债limited pany 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on e_change 兑换损失machinery equipment 机器设备manufacturing e_pense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous e_pense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产amount 净额asset 资产净额ine 净收入loss 净亏损profit 纯利value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating e_pense 营业费用order 订单organization e_pense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating e_pense 营业费用order 订单organization e_pense 开办费original document 原始单据outlay 支出output 产量overdraft 透支tation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sle fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling mission 销货佣金selling e_pense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry e_pense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户ta_able profit 可徵税利润ta_ 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unropriated surplus 未分配盈余unit cost 单位成本unlimited pany 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare e_pense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计E_ternal users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and E_change mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Ta_ accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露E_penses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner"s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders" equity 股东权益dow dressing 门面粉饰。

1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V A T paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables夏☆雨4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other 5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense )5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)夏☆雨4 营业收入operating revenue 41 销货收入sales revenue 411 销货收入sales revenue 4111 销货收入sales revenue 4112 分期付款销货收入installment sales revenue 417 销货退回sales return 4171 销货退回sales return 419 销货折让sales allowances 4191 销货折让sales discounts and allowances 46 劳务收入service revenue 461 劳务收入service revenue 4611 劳务收入service revenue 47 业务收入agency revenue 471 业务收入agency revenue 4711 业务收入agency revenue 48 其它营业收入other operating revenue 488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue - other5 营业成本operating costs 51 销货成本cost of goods sold 511 销货成本cost of goods sold 5111 销货成本cost of goods sold 5112 分期付款销货成本installment cost of goods sold 512 进货purchases 5121 进货purchases 5122 进货费用purchase expenses 5123 进货退出purchase returns 5124 进货折让charges on purchased merchandise 513 进料materials purchased 5131 进料material purchased 5132 进料费用charges on purchased material 5133 进料退出material purchase returns 5134 进料折让material purchase allowances 514 直接人工direct labor 5141 直接人工direct labor 515~518 制造费用manufacturing overhead 5151 间接人工indirect labor 5152 租金支出rent expense, rent 5153 文具用品office supplies (expense) 5154 旅费travelling expense, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses) 5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses 5161 水电瓦斯费utilities (expense) 5162 保险费insurance (expense) 5163 加工费manufacturing overhead - outsourced 5166 税捐taxes 5168 折旧depreciation expense 5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses) 5173 职工福利employee benefits/welfare 5176 训练费training (expense) 5177 间接材料indirect materials 5188 其它制造费用other manufacturing expenses 56 劳务成本制ervice costs 561 劳务成本service costs 5611 劳务成本service costs 57 业务成本gency costs 571 业务成本agency costs 5711 业务成本agency costs 58 其它营业成本other operating costs 588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other 6 营业费用operating expenses 61 推销费用selling expenses 615~618 推销费用selling expenses 6151 薪资支出payroll expense 6152 租金支出rent expense, rent 6153 文具用品office supplies (expense) 6154 旅费travelling expense, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses) 6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense) 6162 保险费insurance (expense) 6164 交际费entertainment (expense) 6165 捐赠donation (expense) 6166 税捐taxes 6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense 6169 各项耗竭及摊提various amortization 6172 伙食费meal (expenses) 6173 职工福利employee benefits/welfare 6175 佣金支出commission (expense) 6176 训练费training (expense) 6188 其它推销费用other selling expenses 62 管理及总务费用general & administrative expenses 625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense 6252 租金支出rent expense, rent 6253 文具用品office supplies 6254 旅费travelling expense, travel 6255 运费shipping expenses,freight 6256 邮电费postage (expenses) 6257 修缮费repair(s) and maintenance (expense) 6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities (expense) 6262 保险费insurance (expense) 6264 交际费entertainment (expense) 6265 捐赠donation (expense) 6266 税捐taxes 6267 呆帐损失loss on uncollectible accounts 6268 折旧depreciation expense a 6269 各项耗竭及摊提various amortization 6271 外销损失loss on export sales 6272 伙食费meal (expenses) 6273 职工福利employee benefits/welfare 6274 研究发展费用research and development expense 6275 佣金支出commission (expense) 6276 训练费training (expense) 6278 劳务费professional service fees 6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses 635~638 研究发展费用research and development expenses 6351 薪资支出payroll expense 6352 租金支出rent expense, rent 6353 文具用品office supplies 6354 旅费travelling expense, travel 6355 运费shipping expenses, freight 6356 邮电费postage (expenses) 6357 修缮费repair(s) and maintenance (expense) 6361 水电瓦斯费utilities (expense) 6362 保险费insurance (expense) 6364 交际费entertainment (expense) 6366 税捐taxes 6368 折旧depreciation expense 6369 各项耗竭及摊提various amortization 6372 伙食费meal (expenses) 6373 职工福利employee benefits/welfare 6376 训练费training (expense) 6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益。

•1）purchases of inventory in cash for ＄3 000•Dr. Inventory 3000Cr. Cash 3000•2）sales on account of $10 000•Dr. Accounts receivable 10 000Cr. Sales revenue 10 0003）paid ＄50 000 in salaries & wagesDr. Salaries & wages expense 50 000Cr. Bank deposit 50 0004）cash sale of US$1 180Dr. Cash 1 180Cr. Sales revenue 1 1805）pre-paid insurance for $12 000Dr. Prepaid insurance 12 000Cr. Bank deposit 12 0006) Issued a one-month-term note ＄20 000 for the payment of accounts payable .Dr. Accounts payable 20 000Cr. Notes payable 20 0007) purchased a piece of land as long-term investment for cash ＄10 000.Dr. Land 10 000Cr. Cash 10 0008) purchased office equipment for cash ＄5 000.Dr. Office equipment 5000Cr. Cash 50009) purchased on account a lot of merchandise amounting ＄60 000.Dr. Inventory 60 000Cr. Accounts payable 60 00010) made a sale of merchandise on account for ＄81 000Dr. Accounts receivable 81 000Cr. Sales revenue 81 00011) paid cash in advance for two months’ rent ＄800.Dr. Prepaid rent 800Cr. Cash 80012) collection from customers ＄70 000: ＄60 000 cash, ＄10 000 note–a one-month term note bearing 10.8% interest.Dr. Cash 60 000Notes receivable 10 000Cr. Accounts receivable 70 00013) paid ＄40 000 cash for accounts payable–liability item.Dr. Accounts payable 40 000Cr. Cash 40 00014) paid other expenses ＄5 200 in cash.Dr. Other expenses 5 200Cr. Cash 5 20015) paid cash for employees’ salaries ＄16 000 for the first four weeks of the month.Dr. Salary expenses 16 000Cr. Cash 16 00016) payment of cash dividend ＄2 000.Dr. Dividend 2 000Cr. Cash 2 00017) paid a $1 200 premium（费用）in cash for one year’s insurance in advance.Dr. Prepaid Insurance 1 200Cr. Cash 1 20018) At the end of this month, $100 of prepaid insurance had expired(期满) or been used up.Dr. Insurance Expense 100Cr. Prepaid Insurance 10019) The owner Andy invest $20 000 cash into businessDr. Bank Deposit 20 000Cr. Capital 20 00020) Purchased a dental equipment(牙科设备) for $16,000 cash in bank(银行存款)Dr. Dental equipment 16 000Cr. Cash in bank 16 00021) Purchase an air conditioner(空调)on credit for $16,000Dr. Air conditioner 16 000Cr. Account payable 16 00022) Received Accounting service revenue $1500Dr. Bank deposit 1 500Cr. Service revenue 1 50023) Sold goods on credit for $1000 that originally cost $600Dr. Account receivable 1000Cr. Sales revenues 1000Dr. Cost of good sold(主营业务成本) 600Cr. Inventory 60024) Paid money owed to the transportation company $100Dr. Account payable 100Cr. Bank deposit 10025) Received $150 cash from customer.Dr. cash 150Cr. Account receivable 15026) Owner withdrew $100 cash for personal useDr. Drawings（资本退出）100Cr. Cash 10027) Customer- Janson owing $100 has gone bankrupt (破产)Dr. Bad debts （坏账）100Cr. Account receivable 100。

会计专业词汇英语翻译泛瑞翻译政治风险political risk再开票中心re-invoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign investments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原则matching旅游、饮食服务企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原则accrual basis农业会计accounting of agricultural enterprises实现原则realization principle历史成本原则principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原则timeliness货币计量monetary measurement会计准则accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原则distinguishment between capital expenditureand revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle‚ GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反馈价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enterprises 对外报表external statements对内报表internal statements一致性原则consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财务会计原则financial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原则materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入的确认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in‚ first-out‚ LIFO其他货币资金应付票据贴现discount on notes payable先进先出去first-in‚ first-out缩写FIFO在发建工程constructions in process固定资产更换与改良improvements and replacements of fixed assets 实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法可变现净值法net realizable value应付福利费基本业务利润固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method计划成本核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock公司债券偿还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and trade names全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable负商誉negative goodwill费用的确认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges低值易耗品当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors折旧[旧]折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专项拨款【旧】专利权patents住房基金housing fund重置成本法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings标准成本法standard costing变动成本法variable costing比例履行法包装物版权copyrights汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers 工作底稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户matching accounts记账方法bookkeeping methods记账规则recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking对应账户corresponding accounts定期清查Periodic checking method定期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping从属账户Secondary accounts成本计算账户costing accounts财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts 备查账簿memorandum。

会计专业英语期末考试试卷1考试时间：2小时总分：100分一、判断：每题1分，共10分(正确的在题后括号内打钩，错误的打叉。

)1、R etained earning is not an asset; it is an element of stockholders'equity.( )2、在收付实现制下，收入是按照它在实际发生的期间，而不是实际收取现款的期间登记入账。

()3、The subsidiary accounts receivable ledger trial balance should agreewith the balance of the accounts receivable account in the general ledger.( )4、Cash budgets are not important to the management of cash flows.( )5、Profits decrease the owner's equity in the business. ( )6、All inventories shall be taken stock periodically. ( )7、In the periodic inventory system(实地盘存制)，the business does not keep acontinuous record of the inventory on hand.( )8、Non-current liabilities are obligations that must be paid within one year or theoperating cycle (whichever is longer).( )9、Central to the definition of a contingent liability is the element ofuncertainty.( )10、T he owner, s equity in a business is increased by borrowing money froma bank.( )二、单项选择题：每题2分，共20分(每题只有1个正确答案，多选或选错不得分)1、W hen an amount is entered on the ( ) side of an account, it is a credit, and theaccount is said to be credited.A、leftB、rightC、left or rightD、others2、Which is not included in long-term assets?( )A、fixed assetsB、intangible assetsC、cashD、deferred assets3、If a delivery truck costs $ 10, 000 and has an estimated residual value (残值)of $ 2, 000 at the end of its estimated useful life of fiveyears, the annual depreciation would be ( ) under the straight-line method.A、$ 2, 400B、$2, 000C、$ 1, 800D、$ 1, 6004、Total assets will be ( ) by the act of borrowing money from a bank.A、decreasedB、increasedC、remained (保持不变)D、uncertain5、The owners of a corporation (股份公司)are termed (称为)( )A、stockholdersB、investorsC、creditorsD、none of above (都不是)6、()是指会计忽略通货膨胀影响，对货币价值变动不作调整。