會計英語相關(guān)知識

1、第一章練習(xí)1) Accounting is an information system that measures business activities & communicates the findings to decision makers.（會計是將業(yè)務(wù)活動和措施的結(jié)果傳達(dá)給決策者的一種信息系統(tǒng)）2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts.公司是由國有股，它是一個獨立的法人實體，是對自己的債務(wù)負(fù)責(zé)3) T

2、he cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.現(xiàn)金流量表顯示經(jīng)營活動，投資活動和籌資活動的現(xiàn)金流入和流出。4) Bookkeeping is only the part of accounting that records transactions and events.簿記只是會計的一部分，它記錄著交易和事件5) A sole proprietorship is an ent

3、ity owned by one person and the owner is personally responsible for business debts.個人獨資企業(yè)是由一個人擁有的實體和個人所有者對企業(yè)的債務(wù)負(fù)責(zé)6) The business entity principle requires each entity keeps accounting records as a separate entity.會計主體原則要求每個單位作為一個單獨的實體進(jìn)行會計記錄。7) A private accountant works for a single employer.私人會計師為一

4、個雇主工作8) This accounting report of balance sheet details assets, liabilities, and equity.資產(chǎn)負(fù)債表的內(nèi)容包括資產(chǎn)，負(fù)債和所有者權(quán)益9) The matching principle requires revenue & expenses must be allocated in period incurred.配比原則要求收入和支出必須在發(fā)生當(dāng)期分配。10) Accounts Payable is in the debit section of a balance sheet.應(yīng)付賬款在資產(chǎn)負(fù)債表的借方部分

5、。11) A partnership is an entity owned by two or more persons, and the owners are personally responsible for entitys debts.合伙是由兩個或兩個以上的人擁有的一個實體，所有者親自為實體的債務(wù)負(fù)責(zé)12) A double entry requires at least one debit entry and at least another credit entry. 一個復(fù)式分錄要求至少一個借方分錄，和另一個貸方分錄13) A public accountant is avai

6、lable to the public.公共會計師14) The time period principle requires activities divided and reported in specific time periods.會計分期原則要求活動劃分和在特定的時刻段報告的活動15) The monetary unit principle requires transactions recorded based on one common currency. 貨幣計量原則要求基于一個共同的貨幣交易記錄。16) The cash flow statement shows the c

7、ash inflows and outflows from operating activities, investing activities, and financing activities.現(xiàn)金流量表顯示經(jīng)營活動，投資活動和籌資活動的現(xiàn)金流入和流出。17) The income statement summarizes net profit (or net loss) resulting from income less expenses.利潤表匯總凈利潤（或凈虧損）=收入減支出。18) The objectivity principle requires transaction re

8、corded on independent, unbiased & verifiable basis. 客觀性原則要求交易記錄是基于獨立的，公正的和可核查的基礎(chǔ)上19) Debits and credits are essential in the accounting system of double entry invented by Luca Pacioli. 借與貸是盧卡帕喬利發(fā)明的復(fù)式記賬會計系統(tǒng)的本質(zhì)20) The going-concern principle asssume business continues its operations持續(xù)經(jīng)營原則假設(shè)其經(jīng)營業(yè)務(wù)的進(jìn)展21)

9、 Retained earnings are in the credit section of a balance sheet. 未分配利潤在資產(chǎn)負(fù)債表的貸方。22) The realization principle requires revenue & expenses be recorded when realize實現(xiàn)原則（收入確認(rèn)原則）要求收入和支出在實現(xiàn)時記錄23) Spell the full name of GAAP.generally accepted accounting principles 公認(rèn)會計原則24) The cost principle requires al

10、l transactions recorded on historical cost basis.成本原則要求在歷史成本的基礎(chǔ)上記錄所有的交易。 25) Prepaid expense is in the debit section of a balance sheet.預(yù)付費用是在資產(chǎn)負(fù)債表借方26) Purchase of equipment is a part of cash outflow from operating activities in a cash flow statement.購置設(shè)備是現(xiàn)金流量表經(jīng)營活動現(xiàn)金流出的一部分。27) Please list the three

11、 basic components in an income statement. revenues&expenses&net profit請列出在利潤表的三個差不多組成部分：收入和支出與凈利潤28) The consistency principle requires an entity must use the same accounting methods for each period. 一致性原則要求實體必須每個時期使用相同的會計方法。29) The balance sheet contains three essential components of assets, liabil

12、ities and equity.資產(chǎn)負(fù)債表包含資產(chǎn)，負(fù)債和所有者權(quán)益三個重要的組成部分。30) Please outline the accounting equation of an income statement.Net profit=income-expenses 請概述利潤表會計等式。凈利潤=收入_費用31) Drawing by owners is a part of cash inflow from financing activities in a cash flow statement. 所有者開立（票據(jù)？）是現(xiàn)金流量表中籌資活動流入的一部分。32) The materia

13、lity m.tiriliti principle stresses the importance of an amount on cost-benefit basis. 重要性原則強調(diào)了成本效益基礎(chǔ)數(shù)額的重要性。33) Spell the full name of CICPA.Chinese Institute of Certified Public Accountants中國注冊會計師協(xié)會34) Please list the three major components of a cash flow statement. Operating activities&investing ac

14、tivities&financing activities請列出三個現(xiàn)金流量表要緊組成部分。經(jīng)營活動及投資活動和籌資活動35) The income statement summarizes net profit resulting from income less expenses.利潤表匯總凈利潤從收入減支出。36) Cash receipt from a customer is a part of cash inflows from operating activities in a cash flow statement. 客戶的現(xiàn)金收入是現(xiàn)金流量表經(jīng)營活動現(xiàn)金流入的一部分。37) P

15、lease list the three basic elements in a balance sheet. Assets&liabilities&equity請列出三個資產(chǎn)負(fù)債表的差不多要素。資產(chǎn)與負(fù)債及股東權(quán)益38) The full -disclosure principle requires we must report all relevant information.充分披露原則要求我們必須報告所有相關(guān)信息。 39) The conservatism kns:vtizmprinciple stresses that it is better to underestimate th

16、an overestimate.穩(wěn)健原則強調(diào)高估損失比低估好。40) Please outline the accounting equation of a balance sheet. Assets=liabilities+equity資產(chǎn)負(fù)債表會計等式。41) A cash flow statement shows the cash inflows and outflows from operating, investing and financing activities. 現(xiàn)金流量表顯示經(jīng)營，投資及融資活動的現(xiàn)金流入和流出42) The three heading lines in a

17、ny of the three key accounting statements are respectively: 1)heading, 2)entity name and 3)statement name. 三個關(guān)鍵會計報表的三個標(biāo)題分不是：1）標(biāo)題，2）實體名稱和3）報表的名稱。43) The four basic ethical standards expected of accounting and finance professionals include: 1)integrity 2)confidentiality knfi.denilti 3)competence 4)obj

18、ectivity. 會計和財務(wù)專業(yè)人士的四個差不多道德標(biāo)準(zhǔn)包括：1）誠信2）保密3）勝任4）客觀。第25章練習(xí)1) source documents provide evidence and are the basis for recording accounting transactions.原始憑證提供證據(jù)和是記錄會計交易的基礎(chǔ)2) Business transactions affect accounting equations result from both external and internal transactions.商業(yè)交易阻礙外部和內(nèi)部交易會計等式的結(jié)果。3) Usin

19、g T -accounts, debits are recorded on the left side, and credits are recorded on the right side.使用T字賬，借方記錄在左側(cè)，貸方在右邊記錄。4) Please spell out the full terminology for the accounting abbreviation C.O.A .Chart of Acounts科目表5) Please spell out the full terminology for the accounting abbreviation G/L.genera

20、l ledger總帳6) The process of daily recording debits and credits in the general journal is known as journalizing. d:nlaizi 在一般日記賬中日常記錄借記和貸方的過程稱為記日記帳7) Please spell out the full terminology for the accounting abbreviation T/B. Trial Balance試算表8) Assets and expenses normally have debit balances資產(chǎn)及費用通常有借

21、方余額9) At the end of each accounting period, we need to make adjusting entries to bring accounts up to date for the financial statements.在每個會計年度結(jié)束時，我們需要作出調(diào)整分錄，使帳戶為財務(wù)報表的日期10) Please spell out the full terminology for the accounting abbreviation P.R Posting Reference過賬依據(jù)11) Adjusting entries are used t

22、o record a companys internal transactions on accrual basis.調(diào)整分錄通常用于記錄以權(quán)責(zé)發(fā)生制為基礎(chǔ)的公司內(nèi)部事務(wù)12) The adjusted trial balance is used to prepare the financial statements.調(diào)整后的試算表是用來編制財務(wù)報表13/14) Please provide two typical examples of Prepaid Expenses. Prepaid Insurance ,Prepaid Depreciation請?zhí)峁﹥煞N預(yù)付費用的典型例子。預(yù)付保險費，

23、預(yù)付折舊。15/16) Please provide two typical examples of Accrued Expenses. Accrued interest , Accrued taxes請?zhí)峁╊A(yù)提費用兩個典型的例子。應(yīng)計利息，預(yù)提稅17)Depreciation applies to physical assets that retain their size and shape but lose their economic usefulness over time.折舊適用于保留它們的大小和形狀，但隨著時刻的推移失去其經(jīng)濟有用性的有形資產(chǎn)。18) Accrual accou

24、nting reports revenues when earned and expenses when incurred.權(quán)責(zé)發(fā)生制會計報告是獲得收入和開支時發(fā)生19) Accumulated depreciation, sales returns and purchase discounts are examples of contra accounts. 累計折舊，退貨及購買折扣是備抵賬戶的例子20) Unearned revenues are recorded on balance sheet as liabilities. 預(yù)收收入記錄在資產(chǎn)負(fù)債表作為負(fù)債。21/22) Please

25、 provide two typical examples of Accrued Revenue. Accrued interest, construction in progress請?zhí)峁﹥蓚€典型的例子應(yīng)計收入。應(yīng)計利息，在建工程23/24) Please provide two examples of Unearned Revenue. Airline Ticket sales, rental income請?zhí)峁﹥蓚€預(yù)收收入的例子。機票銷售，租金收入25) Please spell out the full terminology for the accounting abbreviati

26、on C.I.P. construction in progress在建工程26) Liabilities, owners capital, and revenue normally have credit balances.負(fù)債，所有者的資本和收入通常有貸方余額。27/28/29) Please list 7 examples of source documents for recording accounting transactions. 請列出7個原始憑證記錄會計交易的例子。Bank statements, sales invoices, checks, purchase orders

27、, receipts, cash register tapes, employee earnings records銀行對賬單，銷售發(fā)票，支票，采購訂單，收據(jù)，收銀機紙帶，職員的收入紀(jì)錄30/31/32) Please list the 7 steps in an accounting cycle, each step in the proper sequence 7請列出在一個會計周期的7個步驟，每個步驟的正確順序：-analyzing transactions分析交易-recording general journals記錄一般日記賬-posting to general ledger過帳

28、到總帳-preparing trial balance編制試算平衡-making adjustments作出調(diào)整-adjusted trial balance調(diào)整后試算表 -financial statements-財務(wù)報表33) Prepaid expenses are recorded on balance sheet as _assets_. 待攤費用都記錄在資產(chǎn)負(fù)債表中作為資產(chǎn)34) A _merchandising_ enterprise is to first purchase inventory then sell them to generate a profit. 一個商品流

29、通企業(yè)，是第一次購買庫存然后出售產(chǎn)生利潤。35) Net Sales = Gross Sales - Sales Returns and Allowances凈銷售額=銷售總額 - 銷售退回及折讓36) A_retailer_ sells merchandise directly to the public.零售商直接向公眾銷售商品37) Please spell out the full terminology for accounting abbreviation C.O.G.S. Cost of goods sold銷貨成本38) In the _perpetual_ inventory

30、 system, the inventory account is continuously updated to reflect items on hand.在永續(xù)盤存制中，存貨帳戶是不斷更新，以反映在手項目39) _service_ enterprises charge a fee or commission for services performed.服務(wù)企業(yè)收取服務(wù)費或傭金40) A _wholesalers _ buys merchandise from several different manufacturers then re-sell this merchandise to

31、 retailers.一批發(fā)商從幾個不同的廠家購買商品然后再賣那個商品給零售商。41) Income Statement accounts are _temporary_ accounts to be closed at the end of each accounting period.利潤表賬戶將在每個會計期末臨時關(guān)閉賬戶。42) Revenue and expense accounts are closed to the _income summary_ account at the end of 收入和支出帳戶在年底的收入?yún)R總帳戶被關(guān)閉43) Under perpetual syste

32、m, two entries are made for each sales: i) a sales entry; ii) a cost or inventory entry. 在永續(xù)盤存制下，由各個銷售制成的兩個項目是：一）銷售記錄;二）成本或庫存條目44) To ensure the accuracy of perpetual records, most businesses take a _physical inventory_ of their merchandise at least once a year. 為確保永久記錄的準(zhǔn)確性，大多數(shù)企業(yè)至少每年一次對他們的商品實物庫存采取實地

33、盤存。45) In a _periodic_ inventory system, no effort is made to keep up-to-date records of inventory or COGS.在定期盤點制度中，沒有努力來保持庫存或COGS最新的最新記錄46) Reasonable amounts of inventory shrinkage are a normal cost of doing business. 合理數(shù)量的庫存損耗是做生意的正常成本。47) Cost of Good Available for Sale less Ending Inventory = C

34、ost of Goods Sold. 良好的成本銷售減去期末盤存=商品銷售成本。48) When wholesalers sell their products on account, the _credit terms_, e.g. 2/10, n/30, are stated in the invoice.當(dāng)批發(fā)商帳戶上出售自己的產(chǎn)品時，信用條件均以發(fā)票表示49) Beginning Inventory + purchased = Cost of Goods Available for Sale期初存貨+購買的商品= 公開發(fā)售的商品成本50) Please spell out the fu

35、ll terminology for the accounting abbreviation G.P. Gross Profit請列明的會計術(shù)語縮寫GP全名。毛利51) Purchase discounts taken are recorded when payment is made _inside_ the discount period.購買折扣采取在付款折扣期內(nèi)提出記錄。52) Transportation costs paid by the buyer are recorded as a part of the cost of _asset_ being acquired.由買方支付

36、的交通運輸費用作為被收購資產(chǎn)成本的一部分記錄。53) Gross Sales less sales returns = Net Sales.總銷售額減去銷售退貨=銷貨凈額54) Transportation costs incurred by the sellers are debited to _delivery_ Expense, an operating expense.交通運輸費用發(fā)生由由賣方計入借方運貨費用和營業(yè)費用55/56) Which are the 5 most commonly used Special Journals? Sales, payroll, Purchase,

37、 cash receipts, cash disbursements最常用的5個特種日記賬？銷售，工資，采購，現(xiàn)金收入，現(xiàn)金支出57) Please spell out the full terminology for the accounting abbreviation A/R. Accounts Receivable請列明會計縮寫為A / R充分術(shù)語。應(yīng)收賬款58) Special journals save much time in recording _repetitive_ transactions. 特種日記賬在記錄重復(fù)交易上能節(jié)約更多時刻59) At month end, we

38、 must foot and _cross-foot_ the special journals before posting to the general ledger.在月底，在過賬到總賬后，我們必須XX特種日記賬60) A _subsidiary _ ledger is often used to provide details on individual balances of general ledger accounts. 明細(xì)分類賬通常用于提供有關(guān)總賬賬戶余額的個不細(xì)節(jié)。61) A _ debit memorandum_is a document issued by the bu

39、yer for a debit to a sellers Accounts Payable. 借項備忘錄是由買方向賣方應(yīng)付賬款發(fā)出的信貸文件62) A _ credit memorandum_ is a document issued by the seller for a credit to a buyers Accounts Receivable貸項備忘錄是由賣方向買方應(yīng)收賬款發(fā)出信貸的文件63) Cash _equivalent_ includes highly liquid investments with a maturity of three months or less. 現(xiàn)金等

40、價物包括三個月以內(nèi)到期的高度流淌性投資64) Cash management function includes accurately account for cash and to prevent cash _theft_ and fraud.現(xiàn)金治理功能，包括精確的現(xiàn)金帳戶，以防止現(xiàn)金盜竊和欺詐行為。65) In international accounting, cash usually comprises of: 1) _petty cash_ /Cash on Hand; 2) Bank Account Deposits; and 3) Cash Equivalents.在國際會計中，現(xiàn)金通常包括：1）小額現(xiàn)金/手頭現(xiàn)金;2）銀行帳戶存款;3）現(xiàn)金等價物。66)_Liquidity_ refers to how readily an asset can be converted into common currency to be used to purchase goods and