會計英語實用培訓(xùn)教程

1、會計英語1110課課Text 1 AAccouuntinng annd Itts EnnviroonmenntDevellop aan acccounntingg voccabullary for deciisionn makking. Acccountting is aa sysstem for meassurinng, pproceessinng, aand ccommuunicaatingg finnanciial iinforrmatiion. As tthe “l(fā)angguagee of busiinesss,” acccountting helpps a widee rannge

2、oof deecisiion mmakerrs. AAccouuntinng daates backks too anccientt civvilizzatioons, but its impoortannce tto soocietty haas beeen ggreattest sincce thhe Inndusttriall revvoluttion.Applyy acccountting concceptss andd priincipples to aanalyyze bbusinness trannsacttionss. Thhe thhree basiic foorms of

3、bbusinness orgaanizaationn aree thee prooprieetorsship, thee parrtnerrshipp, annd thhe coorporratioon. WWhateever the formm, acccounntantts usse thhe enntityy connceptt to keepp thee bussinessss recoords sepaaratee froom thhe peersonnal rrecorrds oof thhe peeoplee whoo runn it. Acccounttantss at all

4、 leveels mmust be eethiccal tto seerve theiir inntendded ppurpoose. Geneerallly accceptted aaccouuntinng prrinciipless (GAAAP) guidde acccounntantts inn theeir wwork. Amoong tthesee guiideliines are the entiity cconceept, the reliiabillity prinnciplle, tthe ccost prinnciplle, tthe ggoingg-conncernn

5、connceptt, annd thhe sttableemoneetaryy-uniit coonceppt.Use tthe aaccouuntinng eqquatiion tto deescriibe aan orrganiizatiions fiinanccial posiitionn. Inn itss mosst coommonn forrm, tthe aaccouuntinng eqquatiion iis Asssetss=Liaabiliitiess + OOwnerrs Eqquityy.Use tthe aaccouuntinng eqquatiion tto ann

6、alyzze buusineess ttranssactiions. Traansacctionns afffectts a busiinessss asssetss, liiabillitiees, aand oownerrs eqquityy. Thhereffore, traansacctionns arre annalyzzed iin teerms of ttheirr efffect on tthe aaccouuntinng eqquatiion.Prepaare tthe ffinannciall staatemeents. Thee finnanciial sstateeme

7、ntts coommunnicatte innformmatioon foor deecisiion mmakinng byy thee enttitys mannagerrs, oownerrs, aand ccrediitorss andd by goveernmeent aagenccies. Thee inccome stattemennt prresennts aa viddeo oof thhe enntityys opperattionss in termms off revvenuees eaarnedd andd exppensees inncurrred ddurinng

8、a speccificc perriod. Tottal rrevennues minuus tootal expeensess equual nnet iincomme. NNet iincomme orr nett losss annswerrs thhe quuestiion, How muchh inccome did the entiity eearn, or How muchh losss diid itt inccur ddurinng thhe peeriodd? Thee staatemeent oof owwners eqquityy repportss thee chaa

9、ngess in owneers eqquityy durring the periiod. The balaance sheeet prroviddes aa phootogrraph of tthe eentittys fiinanccial stanndingg in termms off itss asssets, liaabiliitiess, annd owwners eqquityy at a sppeciffic ttime. It answwers the quesstionn, Whhat iis thhe enntityys fiinanccial posiitionn?

10、 Thhe sttatemment of ccash flowws reeportts thhe caash ccominng inn andd thee cassh gooing out duriing tthe pperiood. IIt annswerrs, WWheree didd cassh coome ffrom , annd, WWheree didd it go?Evaluuate the perfformaance of aa bussinesss. HHigh net incoome iindiccatess succcesss in busiinesss; neet lo

11、oss iindiccatess a bbad yyear.New wwordss accouuntinng 會計計學(xué)，結(jié)算算 measuure 估估量，衡量量，計算proceess 初初步分類，整整理 applyy to 把應(yīng)用用于transsactiion 交交易 princciplee 原理proprrietoorshiip 獨資資企業(yè)，所所有權(quán) partnnershhip 合合伙關(guān)系，合合伙企業(yè)corpooratiion 公公司，企業(yè)業(yè) entitty 實體體，統(tǒng)一的的，權(quán)益ethiccal 合合乎道德的的 intennded 預(yù)期的GAAP 普通會計計原理 guideelinee 方

12、針，指指南entitty coonceppt 主體體概念 reliaabiliity pprinccipall 可信性性原則cost prinncipaal 成本本原則 goinng-cooncerrn coonceppt 持續(xù)續(xù)經(jīng)營概念念stablle-mooney-unitt connceptt 穩(wěn)定貨貨幣單位的的概念 equattion 等式 ownerrs eequitty 投資資者權(quán)益finannciall staatemeent 財財政報表 agenccy 機構(gòu)構(gòu)incomme sttatemment 損益報表表 videoo 說明revennues 總收入 incurrrentt

13、 遭受minuss 減去 balannce ssheett 資產(chǎn)負負債表，決決算表indiccate 表明，暗暗示 expennses 開支，消消費Text 2 Recoordinng Buusineess TTranssactiionDefiine kkey aaccouuntinng teerms: acccountt, leedgerr, deebit, andd creedit. Thee acccountt cann be viewwed iin thhe foorm oof thhe leetterr “T”. Thhe leeft sside of eeach T-acccoun

14、nt iss itss debbit sside. Thee rigght sside is iits ccrediit siide. The ledgger, whicch coontaiins aa reccord for eachh acccountt, grroupss andd nummberss acccountts byy cattegorry inn thee folllowiing oorderr: asssetss, liiabillitiees, aand oownerrs eqquityy (annd itts suubparrts, reveenuess andd e

15、xppensees).Applly thhe ruules of ddebitt andd creedit. Asssets and expeensess aree inccreassed rrevennues are incrreaseed byy creeditss. Liiabillitiees, oownerrs eqquityy, annd reevenuues aare iincreeasedd by creddits and decrreaseed byy debbits. Thee siddedebiit orr creeditof tthe aaccouunt iin whh

16、ich incrreasees arre reecordded iis thhat aaccouunts noormall ballancee. Thhus tthe nnormaal baalancce off asssets and expeensess is a deebit, andd thee norrmal balaance of lliabiilitiies, owneers eqquityy, annd reevenuues iis a creddit. The Withhdrawwals accoount, whiich ddecreeasess ownners eqquit

17、yy, noormall hass a ddebitt ballancee. Reevenuues, whicch arre inncreaases in oownerrs eqquityy, haave aa norrmal creddit bbalannce. Expeensess, whhich are decrreasees inn ownners eqquityy, haave aa norrmal debiit baalancce.Recoord ttranssactiions in the jourrnal. Thee acccounttant begiins tthe rrec

18、orrdingg proocesss by enteeringg thee trannsacttions innformmatioon inn thee jouurnall, a chroonoloogicaal liist oof alll thhe buusineesss trransaactioons.Postt froom thhe joournaal too thee leddger. Thee infformaationn is thenn possted-trannsferrred-to tthe lledgeer acccounnts. Postting refeerencce

19、s aare uused to ttracee amoountss bacck annd foorth betwween the jourrnal and the ledgger. Businnessees liist ttheirr acccountt tittles and numbbers in aa chaart oof acccounnts.Preppare a trrial balaance is aa summmaryy of all the accoount balaance in tthe lledgeer. WWhen doubble-eentryy acccounttin

20、g has beenn donne coorrecctly, thee tottal ccrediits iin thhe trrial balaance are equaal.Set up aa chaart oof acccounnts ffor aa bussinesss. TThe ffirstt steep inn acccountting is tto seet upp thee chaart oof acccounnts.Anallyze trannsacttionss witthoutt a jjournnal. Deciisionn makkers mustt oftten

21、mmake deciisionns wiithouut a comppletee acccountting systtem. Theyy cann anaalyzee thee traansacctionns wiithouut a jourrnal.We ccan nnow ttracee thee floow off acccountting infoormattion throough thesse stteps:Busiinesss Traansacctionn Souurce Docuumentts JJournnal EEntryy Poostinng too Leddger Tr

22、iial BBalannce.New wwordssledgeer 分類類帳 ddebitt 記入借借方的款項項，借方assetts 資產(chǎn)產(chǎn) liabbilitties 債務(wù)subpaart 分分類 chroonoloogicaal 按時時間順序的的transsfer 轉(zhuǎn)移 chaart 圖圖表accouuntannt 會計計Text 3 MMeasuuringg Bussinesss Inncomee: thhe Addjustting ProccessDisttinguuish accrrual basiis acccounntingg froom caash-bbasiss acccou

23、ntting. In accrrual-basiis acccounntingg, buusineess eeventts arre reecordded aas thhey aaffecct thhe enntityy. Inn cassh-baasis accoountiing, onlyy thoose eeventts thhat aaffecct caash aare rrecorrded. Thee cassh baasis omitts immporttant evennts ssuch as ppurchhasess andd salles oof asssetss on ac

24、coount. It alsoo disstortts thhe fiinanccial stattemennts bby laabeliing aas exxpensses tthosee cassh paaymennts tthat havee long-termm efffectss, suuch aas thhe puurchaases of bbuilddingss andd equuipmeent. Somee smaall oorgannizattionss, usse caash-bbasiss acccountting, butt thee gennerallly aacce

25、ppted methhod iis thhe acccruaal baasis.Applly thhe reevenuue annd maatchiing pprincciplees. BBusinnessees diividee timme innto ddefinnite periiods-succh ass a mmonthh, a quarrter, andd a yyear-to repoort the entiityss finnanciial sstateementts. TThe yyear is tthe bbasicc acccountting periiod, but c

26、omppaniees prreparre fiinanccial stattemennts aas offten as tthey needd thee in- forrmatiion. Accoountaants havee devvelopped tthe rrevennue pprincciplee to deteerminne whhen tto reecordd revvenuee andd thee amoount of rrevennue tto reecordd. Thhe maatchiing pprincciplee guiides the accoountiing ffo

27、r eexpennses.Makee adjjustiing eentriies aat thhe ennd off thee acccountting periiod. Adjuustinng enntriees arre a resuult oof thhe acccruaal baasis of aaccouuntinng. TThesee enttriess, maade aat thhe ennd off thee perriod, upddate the accoountss forr preeparaationn of the finaanciaal sttatemmentss.

28、 Onne off thee mosst immporttant piecces oof buusineess iinforrmatiion iis neet inncomee or net losss, annd thhe addjustting entrries helpp to meassure the net incoome oof thhe peeriodd. Addjustting entrries can be ddividded iinto fivee cattegorries: preepaidd exppensees, ddepreeciattion, acccruedd

29、exppensees, aaccruued rrevennues, andd uneearneed reevenuues.Preppare an aadjussted triaal baalancce. TTo prreparre thhe addjustted ttriall ballancee, ennter the adjuustinng enntriees .nnext to tthe uunadjjusteed trrial balaance and comppute eachh acccountts bbalannce.Preppare the finaanciaal sttate

30、mmentss froom thhe addjustted ttriall ballancee .Thhe addjustted ttriall ballancee cann be usedd to preppare the finaanciaal sttatemmentss. Thhe thhere finaanciaal sttatemmentss aree rellatedd as folllows: Inccome, shoown oon thhe inncomee staatemeent, incrreasees thhe owwners caapitaal, wwhichh als

31、so apppearrs onn thee staatemeent oof owwner s eequitty. TThe eendinng baalancce off cappitall is the lastt amoount repoortedd on the balaance sheeet.New WWordssaccruual nn. 自然然增長,自自然增長額額 accruual-bbasiss acccountting 權(quán)責(zé)發(fā)生生制 cash-basiis acccounntingg 現(xiàn)金收收付制 omit vt. 省略，刪刪 distoort vvt. 曲曲解 labell vt

32、. 把列為 definnite adj. 明確的的,確切的的 accouuntinng peeriodd 結(jié)算期期 revennue pprincciplee 收益原原則 matchhing prinnciplle 配比比原則 adjusstingg enttriess 調(diào)整分分錄 updatte vtt . 使使現(xiàn)代化 net iincomme 純收收入 prepaaid eexpennses 待攤費用用 depreeciattion n.貶值值 accruued eexpennse 應(yīng)應(yīng)計費用 accruued rrevennues 應(yīng)計收入入 unacccruedd reveenuess

33、 未實現(xiàn)現(xiàn)收入 adjussted triaal baalancce 經(jīng)調(diào)調(diào)整過的試試算表 unadjjusteed trrial balaance 未經(jīng)調(diào)整整過的試算算表 Text 4 Coompleetingg thee Acccountting Cyclle Preeparee an accoountiing wworkssheett, Thhe acccounntingg cyccle iis thhe prrocesss byy whiich tthe aaccouuntannts pproduuce tthe ffinannciall staatemeents for a sppe

34、ciaal peeriodd of timee. Thhe cyycle starrts wwith the begiinninng acccounnt baalancces. Duriing tthe pperiood，the busiinesss jouurnallizess traansacctionns & postts thhem tto thhe leedgerr acccountts. AAt thhe ennd off thee perriod, thee traail bbalannce iis prreparred, and the accoountss aree adjj

35、usteed inn ordder tto meeasurre thhe peeriodds nnet iincomme orr nett losss. CComplletioon off thee acccountting cyclle iss aidded bby usse off a wwork sheeet. TThis multticollumneed doocumeent ssummaarizees thhe efffectts off alll thee acttivitty off thee perriod. Usee thee worrk shheet to ccomplle

36、te the accoountiing ccyclee. Thhe woork ssheett is neitther a joournaal noor a ledgger bbut mmerelly a convvenieent ddevicce foor coompleetingg thee acccountting cyclle. IIt haas coolumnns foor thhe trrail balaance, thee adjjustmmentss, thhe addjustted ttraill ballancee, thhe inncomee staatemeent, a

37、nd the balaance sheeet. IIt aiids tthe aadjusstingg proocesss, annd itt is the placce whhere the periiodss nett inccome or nnet lloss is ffirstt commputeed. TThe wwork sheeet allso pproviides a daata ffor tthe ffinannciall staatemeents & thhe cllosinng enntriees. IIt iss nott, hooweveer, nnecesssity

38、y. Thhe acccounntingg cyccle ccan bbe coompleeted fromm thee lesss ellaborrate adjuustedd traail bbalannce. Cloose tthe rrevennue, expeense, andd thee witthdraawal accoountss. Reevenuue, eexpennses, andd witthdraawal reprresennt, iincreeasess andd deccreasses iin owwners eqquityy forr a sspeciific p

39、eriiod. At tthe eend oof thhe peeriodd, thheir balaancess aree cloosed out to zzero, andd, foor thhis rreasoon, tthey are callled ttempooraryy acccountts. AAssetts, lliabiilitiies, and capiital are not clossed bbecauuse tthey are the permmanennt acccounnt. TTheirr ballancees att thee endd of one per

40、iiod bbecomme thhe beeginnning balaancess of the nextt perriod. Thee finnal aaccurracy checck off thee perriod is tthe ppostcclosiing ttraill ballancee. Corrrectt typpicall acccountting erroors. Accoountaants corrrect erroors bby maakingg corrrectt jouurnall enttriess. Claassiffy asssetss andd liaab

41、iliitiess as currrent or llong-termm. Thhe baalancce shheet repoorts currrent and longg-terrm asssetss andd currrentt andd lonng-teerm lliabiilitiies. It ccan bbe prresennted in rreporrt foormatt or accoount formmat. Usee thee currrentt & ddebt ratiios tto evvaluaate aa bussinesss. TTwo ddecission-m

42、akiing aaids are the currrent ratiiotootal currrent asseets ddividded bby tootal currrent liabbilittiesand the debtt rattiottotall liaabiliitiess divvidedd by totaal asssetss.New WWordssaccouuntinng cyycle 會計循環(huán)環(huán) acccountt ballancee 帳戶余余額journnalizze 記日日記帳 ledgger 分分類帳，分分戶帳ledgeer acccounnt 分戶戶帳目 com

43、ppletiion 完完成，結(jié)束束multiicoluumnedd 欄目縱縱橫的 wworkssheett 備忘單單，工作底底稿compuute 計計算，估算算 cloosingg enttriess 項目終終結(jié)elabooratee 詳盡闡闡述的 wwithddrawaal 提款款tempooraryy acccountt 臨時帳帳戶 permmanennt acccounnt 永久久帳戶postcclosiing ttraill ballancee 結(jié)帳后后試算 currrentt 流動的的，通用的的reporrt foormatt 報告試試 accoount formmat 帳帳戶試ra

44、tioo 比率 currrent ratiio 流動動比率debt ratiio債務(wù)比比率 ddividde 整除除 Teext 55 Meerchaandissing and the Accoountiing Usse saales, grooss mmargiin, aand ooperaatingg inccome to eevaluuate a coompanny. TThe mmajorr revvenuee of a meerchaandissing busiinesss is. salles rrevennue, or nnet ssaless. Thhe maajor expe

45、ense is ccost of ggoodss solld. NNet ssaless minnus ccost of ggoodss solld iss callled grosss maarginn, orr grooss pprofiit. TThis amouunt mmeasuures the busiinesss s succcess or ffailuure iin seellinng itts prroduccts aat a highher ppricee thann it paidd forr theem. Thhe innvoicce iss thee bussines

46、ss doocumeent ggenerratedd by a puurchaase oor saale ttranssactiion. Mostt merrchanndisiing eentitties offeer diiscouunts to ttheirr cusstomeers aand aalloww theem too retturn unsuuitabble mmerchhandiise. Theyy alsso grrant alloowancces ffor ddamagged ggoodss thaat thhe buuyer choooses to kkeep. Dis

47、scounnts aand RReturrns aand AAllowwancees arre coontraa acccountts too Salles RRevennue. Acccounnt foor thhe puurchaase aand ssale of iinvenntoryy. Thhe meerchaandisserss majjor aassett is inveentorry. IIn a mercchanddisinng enntityy thee acccountting cyclle iss froom caash tto innventtory as tthe

48、iinvenntoryy is purcchaseed foor reesalee, annd baack tto caash aas thhe innventtory is ssold. Coomputte coost oof gooods soldd andd grooss mmargiin. CCost of ggoodss solld, oor coost oof saales, is the costt of the inveentorry thhat tthe bbusinness has soldd. Itt is the larggest singgle eexpennse o

49、of moost mmerchhandiisingg bussinessses. Grooss mmargiin eqqualss nett salles rrevennue mminuss cosst off gooods ssold. Addjustt andd cloose tthe aaccouunts of aa merrchanndisiing bbusinness. Thee endd-of-periiod aadjusstingg andd cloosingg proocesss of a meerchaandissing busiinesss is simiilar to t

50、that of aa serrvicee bussinesss. IIn addditiion, a meerchaandisser aadjussts iinvenntoryy forr theeft llossees, ddamagge, aand aaccouuntinng errrorss. Prreparre a mercchanddiserrs ffinannciall staatemeents. Thee inccome stattemennt maay apppearr in the singgle-sstep formmat oor thhe muultipple-sstep

51、 formmat. A siinglee-steep inncomee staatemeent hhas oonly two secttionss-onne foor reevenuues aand the otheer foor exxpensses-and a siinglee inccome amouunt ffor nnet iincomme. AA mulltiplle-sttep iincomme sttatemment has subttotalls foor grross marggin aand iincomme frrom ooperaationns. BBoth form

52、mats are wideely uused. Use the grosss maarginn perrcenttage and the inveentorry tuurnovver rratioo to evalluatee a bbusinness. Twoo keyy deccisioon aiids ffor aa merrchanndiseer arre thhe grross marggin perccentaage aand tthe rrate of iinvenntoryy turrnoveer .IIncreeasess in thesse mmeasuures in tt

53、hesee meaasuree usuuallyy siggnal an iincreease in pprofiits. Neew Woords merchhandiisingg bussinesss 商品品流通企業(yè)業(yè) salees reevenuue = net salees 銷售售凈收入 costt of goodds soold= costt of salees 銷售售產(chǎn)品成本本，銷售成成本 minuus 減去去 grosss maarginn = ggrosss proofit 毛利潤 invooice 發(fā)票 disccountt 折扣 alloowancce 折讓讓 retuurn

54、 退退貨 inveentorry存貨 end-of-pperiood 期終終 thefft looss 失失竊造成的的損失 singgle-sstep formmat單步步驟化格式式 multtisteep formmat多步步驟化格式式 subttotall 小計計，部分和和 perccentaage比例例，比率 turnnoverr周轉(zhuǎn) grosss maarginn perrcenttage 毛利潤比比例 ratee of inveentorry tuurnovver 存存貨周轉(zhuǎn)率率 Teext 66 Acccounntingg Infformaationn SysstemssDescc

55、ribee thee feaaturees off an effeectivve acccounntingg infformaationn sysstem. An effeectivve acccounntingg infformaationn systeem shhouldd cappturee andd summmariize ttranssactiions quicckly, acccurattely, andd useefullly. IIt shhouldd genneratte a variiety of aaccouuntinng reeportts, iincluudingg

56、finnanciial sstateementts annd trrial balaancess, thhat aaid mmanaggemennt inn opeeratiing aa bussinesss. TThe ffour majoor asspects oof a goodd acccountting systtem aare (1) ccontrrol oover operratioons, (2)ccompaatibiilityy witth thhe paarticcularr feaaturees off thee bussinesss, (3) fflexiibiliit

57、y in rrespoonse to cchangges iin thhe buusineess, and (4) a faavoraable costt/bennefitt rellatioonshiip suuch tthat beneefitss outtweiggh coosts.Undeerstaand hhow ccompuuteriized and manuual aaccouuntinng syystemms arre ussed. Compputerrizedd acccountting systtems proccess inpuuts ffasteer thhan ddo

58、 maanuall systemms annd caan geeneraate mmore typees off repportss. Thhe keey coomponnentss of a coomputterizzed aaccouuntinng systtem aare hhardwware, sofftwarre, aand ccompaany ppersoonnell. Acccounnt nuumberrs pllay aa biggger rolee in the operratioon off commputeerizeed systtems thann theey doo

59、in manuual ssysteems, becaause compputerrs cllassiify aaccouunts by aaccouunt nnumbeers. Bothh commputeerizeed annd maanuall acccountting systtems requuire trannsacttionss to be cclasssifieed byy typpe. Coomputterizzed ssysteems uuse aa mennu sttructture to oorgannize accoountiing ffuncttionss. Poos

60、tinng, ttriall ballancees, ffinannciall staatemeents, andd cloosingg prooceduures are carrried out autoomatiicallly inn a ccompuuteriized accoountiing ssysteem. CCompuuteriized accoountiing ssysteems aare iinteggrateed soo thaat thhe diifferrent moduules of tthe ssysteem arre uppdateed toogethher.Un