會(huì)計(jì)專業(yè)英語翻譯題

1、Account、Accounting 和 AccountantAccount有很多意思，常見的主要是，說明、解釋；計(jì)算、帳單；銀行帳戶”。例如：1> He gave me a full account of his plan。他把計(jì)劃給我做了完整的說明。2、Charge it to my account。把它記在我的帳上。3、Cashier： Good afternoon o Can I help you ?銀行出納：下午好，能為您做什么？Man ： rd like to open a bank account.男人：我想開一個(gè)銀行存款帳戶。還有account title （帳戶名稱、會(huì)

2、計(jì)科目）、income account （收益帳戶）、account book （帳簿）等。在account后面加上詞綴ing就成為accounting ,其意義也相應(yīng)變?yōu)闀?huì)計(jì)、會(huì)計(jì)學(xué)。例如：1、Accounting is a process of recording, classifying, summarizing and interpreting of those business activities that can be expressed in monetary tenns.會(huì)計(jì)是一個(gè)以貨幣形式對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行記錄、分類、匯總以及解釋的過程。2、It has been said t

3、hat Accounting is the language of business.據(jù)說會(huì)計(jì)是“商業(yè)語言”3、 Accounting is one of the fastest growing profession in the modem business world.會(huì)計(jì)是當(dāng)今經(jīng)濟(jì)社會(huì)中發(fā)展最快的職業(yè)之一。4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)是會(huì)計(jì)的兩個(gè)主要的專門領(lǐng)域。其他還有 accounting profess

4、ion （會(huì)計(jì)職業(yè)）、accounting elements （會(huì)計(jì)要素）等。Accountant比Account只多ant三個(gè)字母，其意思是會(huì)計(jì)師、會(huì)計(jì)人員。例如：In A certified public accountant or CPA. as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.注冊(cè)會(huì)計(jì)師（或，注冊(cè)會(huì)計(jì)師的縮寫），必須通過一系列考試方可取得證書。2、Private accountant, als

5、o called executive or administrative accountant, handle the financial records of a business.私人會(huì)計(jì)師，也叫做主管或行政會(huì)計(jì)師，負(fù)責(zé)處理公司的財(cái)務(wù)帳目?？傊@三個(gè)詞，有很深的淵 源關(guān)系。Assets Liabilities /口 Owners Equity這三個(gè)詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益，是會(huì)計(jì)等式的三個(gè)要素。Assets這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式，即詞尾要有“s”。如果不用復(fù)數(shù)形式，就成為，寶物， 天賦、技能”的意思。例如：1、Assets are properties that are

6、owned and have monetary values； for instance, cash, inventory，buildings, equipment.資產(chǎn)是指企業(yè)所擁有的、具有貨幣價(jià)值的財(cái)產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。2、Assets are the economic resources that are owned or controlled by a business and can be expressed in monetaiy units.資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計(jì)量的經(jīng)濟(jì)資源。3、 Assets can be classified into current

7、 assets and non-current assets .資產(chǎn)可以劃分為流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)。Liabilities是liability的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如liability for an accident （肇 事的責(zé)任）；liability to pay taxes （納稅的義務(wù)）。只有其為復(fù)數(shù)形式liabilities時(shí)才表示負(fù)債、債務(wù) 的意思。例如：1、Liabilities are the obligations or debt that a business must pay in money or services at some time in t

8、he future.負(fù)債是指將來需用貨幣或®務(wù)償還的債務(wù)或履行的義務(wù)。2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.負(fù)債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。Owner's equity是由owner （所有者、業(yè)主）和equity （權(quán)益）構(gòu)成為業(yè)主權(quán)益”。例如：1、Owner's equity represents tlie owner's interest in or claim upon

9、 a business net assets which is the defeiwce between the amount of assets and the amount of liabilities.業(yè)主權(quán)益代表業(yè)主對(duì)企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。2、Capital is the interest of the owners in an eiiteiprise. Also known as owner's equity 資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。3、Owner's equity include owner “s inv

10、estment in a business and acciunulated operating results since the beginning of the operation.業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營(yíng)成果。上述會(huì)計(jì)要素相互之間的關(guān)系用一個(gè)簡(jiǎn)單的數(shù)學(xué)公式來表示，就是會(huì)”恒等式：Assets=LiabilitiesX）wner's equity資產(chǎn)=負(fù)債+業(yè)主權(quán)益Debit、Credit 和 Double EntryDebit和credit就是會(huì)計(jì)復(fù)式記帳法中常用的兩個(gè)記帳符號(hào)借即貨，。Debit的意義比較單純，就是簿記上的“借方如。但是，很容易與另一

11、個(gè)詞debt混淆。debt比debit 只少一個(gè)字母I，而且意思也相近，有“借款,的意思，如the national debt （國(guó)債）。Credit的漢語意思比較多，有“信用、信譽(yù)、名聲、名譽(yù)，的意思，還有“掛帳、賒帳”的意思，在簿記 上就是“貸方噫思。由于這兩個(gè)詞匯在會(huì)計(jì)學(xué)上總是一起出現(xiàn)，就把他們放到一起來舉例說明，加深印象。1、When an amount is entered on the left of an account, it is a debit, and the account is said to be debited . The abbreviation for deb

12、it is Dr.當(dāng)一個(gè)數(shù)額記在帳戶的左邊，它就是借方記錄，稱這個(gè)帳戶被借記?！敖璺?，的縮寫是“Dr”。2、 When an amount is entered on the right side , it is a credit, and the account is said to be credited. Tlie abbreviation for credit is Cr.當(dāng)一個(gè)數(shù)額記在帳戶的右邊，它就是貸方記錄，稱這個(gè)帳戶被貸記?！百J方的縮寫是Cr.。3、Making an entiy in the"aniount“ column on the left hand side

13、 of ail account means “Debit” （abbreviated Dr.） and to the contrast, means “Ciedit”（abbre«ated Cr.）.記入帳戶的左邊“金額”欄稱為借記”該帳戶（簡(jiǎn)寫為Dr）,與此相反，則為，貸記”該帳戶（簡(jiǎn)寫為Cr.）o4、 By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.根據(jù)慣例

14、，資產(chǎn)和費(fèi)用的增加被記為借項(xiàng)，而負(fù)債、資本和收入的增加被記為貸項(xiàng)。5、Assets and expense decreases are recorded as credits, while liability s capital and income decreases are recorded as debits.資產(chǎn)和費(fèi)用的減少被記為貸項(xiàng)，而負(fù)債、資本和收入的減少被記為借項(xiàng)。6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accoun

15、ts are affected, the total of the debit entiles must equal tlie total of the credit entries.在只有兩個(gè)帳戶被影響時(shí)，借貸雙方的數(shù)額是相等的，如果涉及兩個(gè)以上帳戶時(shí)，借項(xiàng)的總數(shù)必須 與記入貸項(xiàng)的總數(shù)相等。Double entty （復(fù)式記帳）是會(huì)計(jì)學(xué)上的專有詞匯。例如：In double entry accounting, which is in almost universal use, there are equal debit and credit entries for every transac

16、tion.在復(fù)式記帳會(huì)計(jì)（幾乎普遍使用）中，每筆交易的借方和貸方記入的數(shù)字相等。Ledgers 和 JournalsLedgers在簿記上是分類帳的意思，可以和其他詞匯搭配，構(gòu)成許多會(huì)計(jì)詞匯。如ledger accounts （分 類帳戶）、general ledger （總分類帳）、subsidiary ledger （明細(xì)分類帳）等。例如：1、Ledger accounts aie used to recoi-d business transactions' effect on an accotuiting entity.分類帳戶被用來記錄交易對(duì)會(huì)計(jì)主體的影響。2、A ledger

17、 account is simply a recoixl of changes （increase and decrease） and balances in value of a specific accounting item.分類帳戶不過是特定會(huì)計(jì)項(xiàng)目?jī)r(jià)值的變動(dòng)（增加與減少）和結(jié)余的記錄。3、The general ledger is the book used to list all the accounts established by ail organization.總分類帳是一本列出一個(gè)單位所設(shè)立的全部帳戶的帳本。4、Further simplification of the

18、general ledger is brought about by the use of subsidiary ledger.使用明細(xì)分類帳使總分類帳更加簡(jiǎn)化明了。5、The advantages of subsidiary ledger are as following： （1）reduces ledger detail ； （2）pennits better division of labor； （3） pennits a different sequence of accounts ； （4） pennits better internal control。明細(xì)分類帳的優(yōu)點(diǎn)如下；（1）

19、減少分類帳的細(xì)節(jié)；（2）使勞動(dòng)分工更合理；（3）允許不同的帳戶 排序（4）便于更好地內(nèi)部控制。Journal比較常用的意思是“日記、日志；雜志、刊牧T,如keep a journal （記日志）、a ship、journal （航 海日志）,a monthly journal （月刊）,單詞diary也有“日記”的意思，但journal比diary更強(qiáng)調(diào)“正式 記錄”。Journal在會(huì)計(jì)詞匯上的意思是舊記帳”。例如：In In a western accounting system ,the infbnnation about each business transaction is ini

20、tially recorded in an accounting record called a Journal.在西方會(huì)計(jì)體系中，有關(guān)每筆經(jīng)濟(jì)交易的資料最初是記在一本叫做“日記帳”的會(huì)計(jì)帳上。2、A journal is a chronological（an-ange in order of time） record of business transactions.日記帳是對(duì)經(jīng)濟(jì)交易的序時(shí)（即按時(shí)間的順序）記錄。3、In a journal entry, the debits and credits for given transaction are recorded together,

21、but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.在日記帳上記帳時(shí)，既定交易的借方和貸方一起被記錄，但在分類帳記錄中，一筆交易的借方和 貸方進(jìn)入不同的帳戶中。4、 A journal may be a general journal or it may be a group of special journals.日記帳可以是一本通用日記帳，也可以是一組特種日記帳。Current assets x fixed assets 和

22、Current liabilitiesCurrent是一個(gè)很有意思的詞匯。它既可以是形容詞，也可以是名詞。作為形容詞，current意 思是“通用的、流通的，現(xiàn)在的“，如current money （通貨），current English （現(xiàn)代英語），current fashion （目前流行的風(fēng)尚）；作為名詞，cunent的意思是“水流、氣流，電流，動(dòng)向、潮流”，如thecui-rentof a river （河的水流），the cold current （寒流），a direct cuirent （直流電），tlie current of public opinion （輿論的動(dòng)向）。在

23、這里，還要特別提到英國(guó)的兩種存款cui代nt account （活期存款，也相當(dāng)于美國(guó) 銀行中的checking account ）和deposit account （儲(chǔ)蓄存款，也相當(dāng)于美國(guó)銀行中的savings account ）。如果你到英國(guó)銀行對(duì)柜員說：“Could you 忙 11 me what sorts of accounts there are ?”（您能 告訴我有幾種什么存款嗎？）銀行柜員就會(huì)說：“Wbll, there are basically two types of accounts .There's a current account and a depos

24、it account. With the current account you can pay for tilings by cheque, but you don't earn any interest. With the deposit accoiuit ,you earn interest,but you caii,t pay for tilings by cheque.” （基本上有兩種存款，一種活期存款，一種儲(chǔ)蓄存款；活期存款你可以用支票支付，但沒有利息； 儲(chǔ)蓄存款可以掙到利息，但不能用支票支付。）Cunent assets就是流動(dòng)資產(chǎn)例如：1、Cuirent assets

25、 are the assets reasonably expected to be converted into cash or used in the current operation of the business.（The current period is generally taken as one year.） Examples are cash, notes receivable, accounts receivable, inventory, and prepaid expenses.流動(dòng)資產(chǎn)指的是有充分理由認(rèn)為在當(dāng)期經(jīng)營(yíng)活動(dòng)中轉(zhuǎn)換成現(xiàn)金或被使用的資產(chǎn)（一般是一年期）。現(xiàn) 金

26、、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費(fèi)用都屬于流動(dòng)資產(chǎn)。說到流動(dòng)資產(chǎn)，就不能不提到另一個(gè)詞匯fixed assets （固定資產(chǎn)）。例如：2、Fixed assets are the long-lived assets used in the production of goods or services. Tliese assets, sometime called non-current assets, are used in the operation of business rather than being held for sale.固定資產(chǎn)是在產(chǎn)品和服務(wù)的生產(chǎn)過程中使用的壽命較長(zhǎng)

27、的資產(chǎn)。這些資產(chǎn)有時(shí)稱為非流動(dòng)資產(chǎn)，是 公司經(jīng)營(yíng)中為了使用而不是為銷售而置備的資產(chǎn)。Cunent liabilities就是“流動(dòng)負(fù)債例如：3、Cuirent liabilities . Debts which must be satisfied from cuirent assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-tenn debt, and various accrued

28、 items such as salaries payable and taxes payable.流動(dòng)負(fù)債。在下一個(gè)經(jīng)營(yíng)期間，通常是一年內(nèi)必須用流動(dòng)資產(chǎn)償還的債務(wù)。應(yīng)付帳款、應(yīng)付票據(jù)、 長(zhǎng)期債務(wù)的當(dāng)期分?jǐn)傤~，以及諸如應(yīng)付工資和應(yīng)付稅款等種種應(yīng)計(jì)項(xiàng)目都是流動(dòng)負(fù)債。Receivable、Payable 和 Prepaid將Receivable和Payable兩個(gè)詞稍加比較，不難發(fā)現(xiàn)它們后面的四個(gè)字母相同，都有-able ,這 是英語詞匯構(gòu)成的后綴之一。這個(gè)詞綴緊接在動(dòng)詞之后，使動(dòng)詞變成形容詞，表示能夠、適于、 可、應(yīng)Receive （收到、接受）加上-able成為receivable,其意義也相

29、應(yīng)成為“能收的、-應(yīng)收 的"；同樣pay （付款、支付）加上-able也相應(yīng)成為，應(yīng)付的”。這里要特別提到的是，動(dòng)詞后綴有-able 所形成的形容詞，和一般形容詞不同，在修飾名詞時(shí)，它不在名詞之前而在名詞之后。例如accounts receivable （應(yīng)收帳款）、accounts payable （應(yīng)付帳款）、notes receivable （應(yīng)收票據(jù)）、notes payable （應(yīng) 付票據(jù)）。下面舉出幾個(gè)句子來操練一下這幾個(gè)會(huì)計(jì)詞匯：1、A business with many credit customers would set up the general ledge

30、r Accounts Receivable account for all credit customers and a separate account for each credit customer.有很多賒購客戶的企業(yè)應(yīng)設(shè)置一個(gè)應(yīng)收帳款總分類帳戶，登記所有賒購客戶欠的貨款，并為每 個(gè)賒購客戶設(shè)置一個(gè)明細(xì)帳戶。2、Accounts Receivable are often classified as current assets.應(yīng)收帳款通常歸入流動(dòng)資產(chǎn)。3、Accounts receivable arise when a business sells goods and service

31、 on credit.當(dāng)企業(yè)以賒帳方式俏售產(chǎn)品或提供服務(wù)時(shí)，就產(chǎn)生應(yīng)收帳款。4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker.本票對(duì)受款人來說是應(yīng)收票據(jù)，對(duì)出票人來說則是應(yīng)付票據(jù)。5、Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as curren

32、t assets and are recorded at face value.能在下一個(gè)會(huì)計(jì)年度或下一個(gè)經(jīng)營(yíng)周期收回和轉(zhuǎn)換成現(xiàn)金的應(yīng)收票據(jù)，歸入流動(dòng)資產(chǎn)，并按面值 入帳。6、 Accounts payable and notes payable are typical example of current liabilities.應(yīng)付帳款和應(yīng)付票據(jù)是流動(dòng)負(fù)債的典型例子。7、As stated above, accounts payable and notes payable are usually created by a company's economic activities,

33、 such as purchases of merchandise and services received in the nonnal course of business.如前所述，應(yīng)付帳款和應(yīng)付票據(jù)通常產(chǎn)生于企業(yè)的經(jīng)營(yíng)活動(dòng)，例如在正常經(jīng)營(yíng)過程中的賒帳購 買商品和接受服務(wù)。Prepaid （預(yù)付的）這個(gè)詞和前面的Pay關(guān)系非常密切，實(shí)際上就是在pay的過去分詞paid前加 上一個(gè)前綴pm-，這個(gè)前綴表示前、預(yù)先”之意，合起來就是“預(yù)付的”。例如：8、Assume that a business paid a S1200 premitun on Apiil 1 for one year&#

34、39;s insurance in advance. This represents ail increase in one asset （prepaid expense） and a decrease in another asset （cash）. Thus, the entry would be:Dr. Prepaid ExpensesPrepaid Insurance $ 1200Cr. Cash$1200假設(shè)，一個(gè)公司4月1日支付了 1200美圓的保險(xiǎn)費(fèi)預(yù)付一年的保險(xiǎn)費(fèi)。這意味著一種資產(chǎn)（預(yù) 付費(fèi)用）的增加，另一種資產(chǎn)（現(xiàn)金）的減少。因此，會(huì)計(jì)分錄應(yīng)為：借：預(yù)付費(fèi)用一預(yù)付保險(xiǎn)費(fèi)120

35、0美圓貸：現(xiàn)金1200美圓Inventory （存貨）Inventoiy （存貨），在會(huì)計(jì)英語詞匯中是最基本的詞匯之一，與這個(gè)詞匯有關(guān)的詞匯，比如與存 貨計(jì)價(jià)有關(guān)的方法，在會(huì)計(jì)報(bào)表及其說明解釋中是經(jīng)?？梢砸姷降?，因此，就讓我們將它們放在一 起來漫談。例如：1、 Inventory must be measured at the acquisition cost in confbnnity with the historical cost principle. 存貨必須遵循歷史成本原則按取得成本計(jì)價(jià)。2、In manufacturing business there are three majo

36、r types of inventories: raw materials, goods in process of manufacture, and finished goods.對(duì)于工業(yè)企業(yè)而言，主要有三類存貨：原材料、半成品和產(chǎn)成品。下面這幾個(gè)都是存貨計(jì)價(jià)的專門詞匯，不能不談到。Specific identification method （個(gè)別辨認(rèn)法）3、 Under the specific identification method, the specific actual cost is assigned to each unit.在個(gè)別辨認(rèn)法下，要按每一存貨項(xiàng)目辨認(rèn)實(shí)際成本。4

37、、Average-cost method （平均成本法）Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.可供箱售的商品成本總值除以可供銷售的商品數(shù)量就得到平均單位成本。5、First-in, first-out method （先進(jìn)先出法）Under the first-in, first-out method, it is assumed tliat the first units acquired

38、 are the first ones sold; ending inventory is valued at the most recent purchase prices.在先進(jìn)先出法下，假設(shè)企業(yè)首先銷售最早購入的商品，期末存貨按最近的購貨價(jià)格計(jì)價(jià)。6、Last-in, first-out method （后進(jìn)先出法）The title of this method suggests that the most recently acquired goods are sold first, and that die ending inventory consists of "ol

39、d" goods acquired in the earliest purchases.這種方法的名稱意味著最后購進(jìn)的商品最先銷售出去，而期末存貨由那些最早購入的“老”存貨構(gòu) 成。請(qǐng)瀏覽后下載，資料供參考，期待您的好評(píng)與關(guān)注!Long-term Assets 和 Long-tenn liabilitiesLong-tenn （長(zhǎng)期的）和 Assets、Liabilities 結(jié)合，分別構(gòu)成 Long-tenn assets （長(zhǎng)期資產(chǎn)）和 Long-term liabilities （長(zhǎng)期負(fù)債）。Long-tenn assets （長(zhǎng)期資產(chǎn)）也有寫成 Long-lived assets 的，與 Fixed assets （固定資產(chǎn)）、Plant and equipment （廠房和設(shè)備），甚至還有property （財(cái)產(chǎn)）相互重疊。請(qǐng)看幾個(gè)例句：1、Long-term assets are characterized by higlily economic values, physical and nonphysical substance, usefi.il life of more than one accounting period.長(zhǎng)期資產(chǎn)有如下特征：經(jīng)濟(jì)價(jià)值高，具有實(shí)物形態(tài)或不具有實(shí)物形態(tài)，使用年限超過一個(gè)會(huì)計(jì)期 間。2、Long-tenn ass