會計(jì)英語詞匯漫談

1、會計(jì)英語詞匯漫談會計(jì)英語詞匯漫談會計(jì)英語詞匯漫談 account 、 accounting 和accountant account 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：he gave me a full account of his plan 。他把計(jì)戈U給我做 了完整的說明。charge it to my account 。把它記在我的帳上。cashier： good afternoon 。 can i help you ?專艮行出 納：下午好，能為您做什么？man : id like to open a bank account . 男人： 我想開一個(gè) 銀行

2、存款帳戶。還有 account title （帳戶名稱、會計(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?jì)、會計(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 terms.會計(jì)是個(gè)以貨幣形式對經(jīng)濟(jì)活動進(jìn)行記錄、分類、匯總

3、以及解釋的過程。2、it has been said that accounting is the language of business. 據(jù)說會計(jì)是商業(yè)語言3、accounting is one of the fastest growing profession in the modern business world.會計(jì)是當(dāng)今經(jīng)濟(jì)社會中發(fā)展最快的職 業(yè)之一。financial accounting and managerial accounting are two major specialized fields in accounting.貝才務(wù)會計(jì)和管理會計(jì)是會計(jì)的兩個(gè)主要的專門

4、領(lǐng)域。其他還有 accounting profession （會計(jì)職業(yè)）、accounting elements （會計(jì)要素）等。accountant 比account 只多 ant三個(gè)字母，其意思是會計(jì)師、 會計(jì)人員。例如：1、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.注冊會計(jì)師（或，注冊會計(jì)師的縮寫），必須通過一系列考試方可取

5、得證書。2、 private accountant , also called executive or administrative accountant, handle the financial records of a business.私人會計(jì)師，也叫做主管或行政會計(jì)師，負(fù)責(zé)處理公司的 財(cái)務(wù)帳目。總之，這三個(gè)詞，有很深的淵源關(guān)系。assets、 liabilities 和 owners equity這三個(gè)詞分另U是資產(chǎn)、負(fù)債和所有者權(quán)益，是會計(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：as

6、sets are properties that are 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。assets are the economic resources that are owned or controlled by a business and can be expressed in monetary 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。assets

7、can be classified into current assets and non-current assets .資產(chǎn)可以劃分為流動資產(chǎn)和非流動資產(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 paytaxes （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：liabilities are the obligations or debt that a business must pay in money

8、 or services at some time in the future.負(fù)債是指將來需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.負(fù)債是欠夕卜部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。owners 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：owners equity represents the owners interest in or clai

9、m upon a business net assets which is the deference between the amount of assets and the amount of liabilities.業(yè)主權(quán)益代表業(yè)主對企業(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。capital is the interest of the owners in an enterprise. also known as owners equity.資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。owners equity include owner s investment

10、in abusinessand accumulated operatingresults since thebeginning 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)營成果。上述會計(jì)要素相互之間的關(guān)系用一個(gè)簡單的數(shù)學(xué)公式來表示， 就是會計(jì)恒等式：assets=liabilities+owners equity資產(chǎn)=負(fù)債+業(yè)主權(quán)益ledgers和journals ledgers 在簿記上是分類帳的意思，可以 和其他詞匯搭配，構(gòu)成許多會計(jì)詞匯。如 ledger accounts （分類帳 戶）、general ledger （總、分類帳）、subsidi

11、ary ledger （明名田分類 帳）等。例如：ledger accounts are used to record businesstransactions effect on an accounting entity.分類帳戶被用來 t 己錄交易對會計(jì)主體的影響。2、a ledger account is simply a record of changes （increase and decrease ） and balances in value of a specific accounting item.分類帳戶不過是特定會計(jì)項(xiàng)目價(jià)值的變動（增加 與減少）和結(jié)余的記錄。3、the

12、general ledger is the book used to list all the accounts established by an 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。further simplification of the 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化明了。5、the advantages of subsidiary ledger are as following ： （1） reduces ledge

13、r detail ; （2） permits better division of labor ;（3）permits a different sequence of accounts ;（4）permits better internal control 。明細(xì)分類帳的優(yōu)點(diǎn)如下；（1）減少分類帳的細(xì)節(jié)；（2）使勞動 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、刊物，如keep a journal （記日志）、a ships journal （航海日志），a monthly journal （月刊），單tdiary 也有 日記

14、 的意思，但journal比diary 更強(qiáng)調(diào) 正式記錄ojournal在會計(jì)詞匯上的意思是 日記帳。例如:1、in a western accounting system ,the information abouteach business transaction is initially recorded in an accounting record called a journal.在西方會計(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 的會計(jì)帳上。a journal is a chronological（arrange in order of time ） record

15、of business transactions.日記帳是對經(jīng)濟(jì)交易的序時(shí)（即按時(shí)間的順序）記錄。in a journal entry, the debits and credits for given transaction are recorded together, 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

16、。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 、fixed assets 和 current liabilities current 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，cu

17、rrent的意思是 水流、氣流，電流，動向、 潮流 ，如 the current of a river （河的水流），the cold current （寒 流），a direct current （直流電），the current of public opinion（輿論的動向）。在這里，還要特別提到英國的兩種存款currentaccount（活期存款，也相當(dāng)于美國銀行中的 checking account ）和deposit account （儲蓄存款，也相當(dāng)于美國銀行中的savingsaccount ）。如果你到英國銀行對柜員說：could you tell me whatsorts o

18、f accounts there are ?（您能告訴我有幾種什么存款嗎？） 銀 行柜員 就會說： well , there are basically two types of accounts .theres a current account and a deposit account. with the current account you can pay for things by cheque, but you dont earn any interest . with the deposit account ,you earn interest ,but you cant pa

19、y for things by cheque（基本上有兩種存款，一種活期存款，一種儲蓄存款；活期存款你可以用支票 支付，但沒有利息；儲蓄存款可以掙到利息，但不能用支票支付。 ）current assets 就是流動資產(chǎn)。例如：1、current assets 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.） example

20、s are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.流動資產(chǎn)指的是有充分理由認(rèn)為在當(dāng)期經(jīng)營活動中轉(zhuǎn)換成現(xiàn)金或被使用的資產(chǎn)（一般是一年期）?，F(xiàn)金、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費(fèi)用都屬于流動資產(chǎn)。說到流動資產(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. these assets, so

21、metime 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的資產(chǎn)。這些資產(chǎn)有時(shí)稱為非流動資產(chǎn)，是公 司經(jīng)營中為了使用而不是為銷售而置備的資產(chǎn)。current liabilities 就是 流動負(fù)債。例如：3、current liabilities . debts which must be satisfied fromcurrent assets within the next operating

22、period, usually one year. examples are accounts payable,notes payable,thecurrent portion of long-term debt, and various accrued items such as salaries payable and taxes payable.流動負(fù)債。在下一個(gè)經(jīng)營期間，通常是一年內(nèi)必須用流動資產(chǎn)償還的債務(wù)。應(yīng)付帳款、應(yīng) 付票據(jù)、長期債務(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)目都是流動負(fù)債。receivable 、payable 和 prepaid 將 receivab

23、le 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)詞綴緊接在動詞之后，使動詞變 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）、note

24、s 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)會計(jì)詞匯：1、 a business with many credit customers would set up the general ledger 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、 ac

25、counts receivable are often classified as current assets.應(yīng)收帳款通常歸入流動資產(chǎn)。3、accounts receivable arise when a business sells goods and service on credit.當(dāng)企業(yè)以賒帳方式銷售產(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.本票對受款人來說是應(yīng)收票據(jù)，對出票人來說則是應(yīng)付票據(jù)。

26、5、notes receivable which can be collected and convertedinto cash during next accounting year or operating cycle areclassified as current assets and are recorded at face value. 能在下一個(gè)會計(jì)年度或下一個(gè)經(jīng)營周期收回和轉(zhuǎn)換成現(xiàn)金的應(yīng)收票據(jù)，歸入流動資產(chǎn)，并按面值入帳。6、accounts payable and notes payable are typical example of current liabilities

27、. 應(yīng)付帳款和應(yīng)付票據(jù)是流動負(fù)債的 典型例子。7、as stated above, accounts payable and notes payableare usually created by a companys economic activities, suchas purchases of merchandise and services received in the normal 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)營活動，例如在正常經(jīng)營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，

28、實(shí)際 上就是在pay的過去分詞paid前加上一個(gè)前綴pre-,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 $1200 premium on april1 for one years insurance in advance. this represents an increase in one asset （prepaid expense） and a decrease in another asset （cash）. thus, the entry would be :dr. prepaid expenses prep

29、aid 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，會計(jì)分錄應(yīng)為：借：預(yù)付費(fèi)用 預(yù)付保險(xiǎn)費(fèi)1200美圓貸：現(xiàn)金1200美圓inventory （存貨）inventory （存貨），在會計(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，在會計(jì)報(bào)表及其說明解釋中是經(jīng)常可以見到的，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

30、 cost in conformity 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 major types of inventories: raw materials, goods in process of manufacture, and finished goods.對于工業(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)另

31、U辨認(rèn)法）3、 under the specific identification method, the specific actual cost is assigned to each unit.在個(gè)另U辨認(rèn)法下，要按每存貨項(xiàng)目辨認(rèn)實(shí)際成本。4、average-cost method（平均成本法）average cost is computedby dividing the total cost ofgoods available for sale by the number of units available forsale.可供銷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

32、成本。first-in, first-out method（先進(jìn)先出法）under the first-in, first-out method, it is assumed that the first units acquired 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 met

33、hod suggests that the most recently acquired goods are sold first, and that theending inventoryconsists of old 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。long-term assets 和 long-term liabilities long-term （長期 的）和 assets liabilities 結(jié)合，分別構(gòu)成 long-term assets （

34、長期 資產(chǎn)）和 long-term liabilities（長期負(fù)債）。long-term assets （長期資產(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。請看幾個(gè)例句：1、long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of morethan one accounting period.長期資產(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)會計(jì)期間。2、long-term assets are classified into tangible assets and intangible assets.長期資產(chǎn)可以分為有形資產(chǎn)和無形資產(chǎn)。3、tangible assets include land, buildings, plant and equipment.有形資產(chǎn)包括土地、房屋、廠房和設(shè)備4、the term plant and