會計專業(yè)英語文件

1、Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the

2、 business that will be served by information about its financial position and operating results.許多企業(yè)外部的人士需要有關(guān)企業(yè)的財務(wù)信息，這些外部人員包括所有者、銀行家、其他債權(quán)人、潛在投資者、工會、政府機構(gòu)和公眾，因為這些群體對企業(yè)投入了資金，或享有某些利益，因此必須得到企業(yè)財務(wù)狀況和經(jīng)營成果信息。Unit 2 Each proprietorship, partnership, and corporation is a separate entity.每一獨資企業(yè)、合伙企業(yè)和股份公司差不多上一個單

3、獨的主體。In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they

4、 are incurred not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.Unit 3 During each accounting year ,a sequence of accounting procedures called

5、the accounting cycle is completed.在每一會計年度內(nèi)，要依次完成被稱為會計循環(huán)的會計程序。Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash rec

6、eipts journal and cash disbursements journal .依照業(yè)務(wù)憑證即原始憑證分析各項交易，并記入一般日記賬或特種日記賬，也確實是銷貨日記賬，購貨日記賬（發(fā)票登記簿），現(xiàn)金收入日記賬和現(xiàn)金支出日記賬。A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.依照分類賬戶的余額編制試算平衡表，借以驗證借項和貸項是否相等。A T-account has a left-hand side and a r

7、ight-hand side, called respectively the debit side and credit side.一個T 型賬戶有左方和右方，分不稱做借方和貸方。After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.當(dāng)各項交易入賬之后，便可計算賬戶余額（其借項合計數(shù)與貸項合計數(shù)之間的差額）The process of transferring amoun

8、ts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners equity , revenue , and expense account .將日記賬記錄的金額轉(zhuǎn)入恰當(dāng)?shù)姆诸愘~戶的過程叫做過賬。其目的在于把每筆交易對資產(chǎn)、負(fù)債、業(yè)主權(quán)益、收入和費用的個不賬戶的阻礙進行歸類。 Unit 4

9、The basic principle of double-entry bookkeeping is that every transaction has a twofold effect .復(fù)式記賬的差不多原理是每一項交易活動都有雙重的結(jié)果。The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.一個企業(yè)的財務(wù)狀況是由資產(chǎn)對負(fù)債和資本的關(guān)系來表示的。By convention, ass

10、et and expense increases are recorded as debits while liability , capital and income increases are recorded as credits.依照慣例，資產(chǎn)和費用的增加被記為借項，而負(fù)債，資本和收入增加被記為貸項。Unit 5 The simplest form of the account is known as the T-account because it resembles the letter T. the accountant, as a matter of convenience,

11、refers to the group of company account as the ledger.賬戶最簡單的形式稱為丁字賬戶，因為它類似大寫字母T。會計人員為了方便將公司賬戶集中作為分類賬。Unit 6 The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. These are three basi

12、c financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month .財務(wù)報表是向治理人員和有關(guān)外界人士傳送企業(yè)盈利能力和財務(wù)狀況的簡明情

13、況的工具。報告一個企業(yè)財務(wù)狀況的有三種差不多財務(wù)報表：資產(chǎn)負(fù)債表，損益表和現(xiàn)金流量表。資產(chǎn)負(fù)債表和損益表是在特定日期編制的，適應(yīng)上在每個月末編制。Assets are economic resources which are owned by a business and are expected to benefit future operations.資產(chǎn)是一個企業(yè) 所擁有的、并期望有益于以后經(jīng)營的經(jīng)營資源。The owners equity in a business represents the resources the invested by the owner; it is eq

14、ual to the total assets minus the liabilities. The equity of the owner is a residual claim because the claims of the creditors legally come first. If you are the owner of a business, you are entitled to whatever remains after the claims of the creditors are fully satisfied.企業(yè)中的業(yè)主權(quán)益代表業(yè)主投資的資源；它等于總資產(chǎn)減去

15、負(fù)債。因為債權(quán)人的求償權(quán)在法律上優(yōu)先，因此業(yè)主權(quán)益是一種剩余求償權(quán)，假如你是企業(yè)的業(yè)主，在債權(quán)人的求償權(quán)全部得到滿足之后，剩下的都屬于你。Unit 7 Income statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period (which can be one month, one quarter, one calendar year

16、or one fiscal year as may be determined by the business concerned).收益表，有時也叫做收益損失表，是用來報告企業(yè)一定會計期間（能夠是一個月、一季度、一自然年度或一財政年度，由企業(yè)自己決定）的盈利情況或經(jīng)營成果的報表。Unit 8 The statement of cash flows reports the entitys cash receipts and cash payments during the period-where cash came from and how it was spent. It explains

17、 the causes for the change in the cash balance.現(xiàn)金流量表反映企業(yè)某個期間現(xiàn)金收入和支出，即現(xiàn)金的來源和運用。它解釋現(xiàn)金余額變化的緣故。 Unit 9Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. For acco

18、unting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.資產(chǎn)是企業(yè)擁有或者操縱的能以貨幣計量的經(jīng)濟資源，包括各種財產(chǎn)、債權(quán)和其他權(quán)利。資產(chǎn)分為流淌資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。Provision for bad debts may be set up on accounts receivable and the pr

19、ovision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.應(yīng)收賬款能夠計提壞賬預(yù)備金。壞賬預(yù)備金在會計報表中作為應(yīng)收賬款的備抵項目列示。各種應(yīng)收及預(yù)付款應(yīng)當(dāng)及時清算、催收、定期與對方對賬核實

20、。When inventories are issuing, enterprises may account them under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.各種存貨發(fā)出時，企業(yè)能夠依照實際情況，選擇使用先進先出法、加權(quán)平均法、移動平均法、個不計價法、后進先出法等方法確定事實上際成本。The acquisition cost of property ,plant ,an

21、d equipment includes all expenditures reasonable and necessary to get them in place and ready for use.財產(chǎn)、廠房及設(shè)備的購置成本包括所有的合理支出和使這些資產(chǎn)處于可使用狀態(tài)的必要支出。Unit 10The FASB defines liabilities in its Statement of Financial Accounting Concept No.3 . elements of Financial Statement as :“the probable future sacrific

22、e of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”美國財務(wù)會計準(zhǔn)則委員會在第3號財務(wù)會計概念公告財務(wù)報表的要素中，將負(fù)責(zé)定義為：“特定主體由于過去的交易或事項而引起的、在現(xiàn)在承擔(dān)的在今后向其他主體交付財產(chǎn)或提供勞務(wù)的責(zé)任，這種責(zé)任導(dǎo)致了可預(yù)期的經(jīng)濟利益的以后犧牲

23、”According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”依照這一定義，流淌負(fù)債是指：“期望以已恰當(dāng)?shù)貧w入流淌資產(chǎn)的現(xiàn)有資源、或通過形成其他流淌負(fù)債來清償?shù)呢?zé)任?！盪nit 11 Owners e

24、quity is defined as the excess of total assets over total liabilities.業(yè)主權(quán)益被定義為資產(chǎn)總額對負(fù)債總額的超出額Ownership in a corporation is evidenced by a stock certificate. This capital stock may be either common or preferred. If a corporation issues common stock, its shareholders usually have certain basic rights to

25、 be exercised in proportion to the number of common stock they own. These rights include (1) right to vote for directors; (2) right to receive dividends declared by the board of directors ;(3) right to share in the distribution of cash or other assets if the corporation is liquidated; and (4) preemp

26、tive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock outstanding.在公司中業(yè)主權(quán)益是由股份證書證明的。公司的股本既能夠是一般股，也能夠是優(yōu)先股。就公司發(fā)行的一般股而言，其股東通常可依照所擁有的一般股股份數(shù)比例，行使一些差不多權(quán)利。這些權(quán)利包括：（1）選舉董事的表決權(quán)；（2）收取董事會宣布的股利的權(quán)利；（3）公司清算時分享現(xiàn)金或其

27、他資產(chǎn)的權(quán)利；（4）在公司增加外發(fā)股份時，可按現(xiàn)在的持股比例優(yōu)先購買額外股份的權(quán)利。Unit 12Financial statement analysis，first and foremost，serves the essential function of converting data into useful information. In respect of the quantitative data presented in the financial statements，three techniques used widely to assist decision makers

28、in understanding the external statements are：（1）comparative analysis（through preparation of trend statements），(2)structural analysis（through preparation of common-size statements），and（3）ratio analysis. The focus of this chapter will be on how ratio analysis helps information users interpret and eval

29、uate the data contained in financial statements.財務(wù)報表分析的差不多功能是將數(shù)據(jù)轉(zhuǎn)化為有用的信息。就列示在財務(wù)報表中的定量性數(shù)據(jù)而言，廣泛地用于關(guān)心決策者理解對外財務(wù)報表的三種方法是：（1）比較分析（通過編制趨勢報表）；（2）結(jié)構(gòu)分析（通過編制共同比報表）；以及（3）比率分析。本章著重論述比率分析如何關(guān)心信息使用者解釋和評價財務(wù)報表內(nèi)的數(shù)據(jù)。Unit 15In fact, manufacturing costs can be reclassified in many different ways depending on the final go

30、al of a particular cost analysis .However, the most common and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three elements: direct material costs, direct labor costs , or indirect manufacturing costs (factory overhead ). Direct costs ar

31、e traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.實務(wù)中，按照特定成本最終分析目標(biāo)，制造成本能夠用許多不同方法分類。然而與成本會計相關(guān)的最通用、最差不多的方法是將制造成本集中起來分為三要素：直接材料成本、直接人工成本和間接制造成本（工廠間接費用）。直接成本可追溯于某種特定產(chǎn)品，而間接成本必須按照一定方法分配給產(chǎn)品。Manufacturing overhead 制造費用Unit 16Cost Volume-Profit (c

32、vp) analysis expresses the relationships among a companys costs, volume of activity and income. Cost Volume-Profit analysis is a key factor in many decisions , including choice of product lines , pricing of products , marketing strategy and utilization of productive facilities.本量利分析是對公司經(jīng)營和收入中的成本數(shù)量和利

33、潤之間的關(guān)系所進行的分析。本量利分析在諸如產(chǎn)品系列的選擇、產(chǎn)品定價、營銷策略、以及生產(chǎn)設(shè)施的利用等許多決策中差不多上關(guān)鍵的因素。However, long run decisions such as buying plant and equipment also hinge on predictions of the resulting Cost Volume-Profit relationships.只是，構(gòu)建廠房設(shè)備等的長期決策也取決于成本-數(shù)量-利潤關(guān)系的預(yù)測結(jié)果。Unit 18Although the audit process of obtaining and evaluating

34、evidence and communicating the results to interested users applies to all audit applications, the objectives of auditing vary depending on the needs of users of the audit report. Internal auditing, governmental auditing, and external auditing, and external auditing all serve different objectives.盡管獵

35、取和評價證據(jù)并向有利益關(guān)系的使用者傳送審計結(jié)果的審計程序適用于所有的審計應(yīng)用過程，但審計目標(biāo)卻因?qū)徲媹蟾媸褂谜叩牟煌枰兴町悺?nèi)部審計、政府審計、外部審計都服務(wù)于不同的目標(biāo)。Internal auditing is defined as an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization.內(nèi)部審計被定義為在某一組織內(nèi)部所建立的用以審查和評價其活動，從而作為向該組

36、織提供服務(wù)的獨立評價職能。External auditing involves reporting on financial statements prepared by management for external users or third parties.外部審計涉及治理當(dāng)局向外部使用者或第三方當(dāng)事人編制的財務(wù)報表的報告問題。Absentee ownership is another reason why audits are needed. Stockholders desire audits to determine managements stewardship of thei

37、r assets.不參與治理的業(yè)主權(quán)是要求審計的另一個緣故。股東希望進行審計，以確定治理當(dāng)局對他們的資產(chǎn)的經(jīng)營責(zé)任。Other accounting services for small business include compiling and reviewing unaudited financial statements and bookkeeping services (frequently called write-up work).其他向小企業(yè)提供的會計服務(wù)包括編制和審查未經(jīng)審計的財務(wù)報表，提供簿記服務(wù)（通常稱做代理記賬業(yè)務(wù)）Notice that a compliance te

38、st measures the effectiveness of a particular control procedure ;it does not substantiate the dollar amount of an account balance.請注意，符合性測試衡量特定操縱程序的有效性，它并沒有對賬戶余額的金額加以驗證。There are four basic types of audit reports , that, under certain specific conditions, may be issued by auditors. They are “unquali

39、fied of opinion”, “qualified opinion”, “adverse opinion” and “disclaimer of opinion”.在某些特定條件下，審計師可能出具四種差不多類型的審計報告。它們是“無保留意見”、“保留意見”、“否定意見”和“放棄發(fā)表意見”。Unit 1Profitability 盈利性Income tax return 所得稅申報表business decision maker 經(jīng)營決策者financial position 財務(wù)狀況operating results 經(jīng)營成果Unit 2Bank statements 銀行對賬單Phys

40、ical counts 實物盤點going concern 持續(xù)經(jīng)營historical cost 歷史成本原則account balance 賬戶余額Unit 3 source document 原始憑證general ledger （account）總分類賬（戶）adjusting entries 調(diào)整分錄prepaid expense 預(yù)付費用accrued revenue 應(yīng)計收入accumulated depreciation 累計折舊worksheet 工作底稿Unit 4 Accounts payable 應(yīng)付賬款Notes payable 應(yīng)付票據(jù)Internal contro

41、l 內(nèi)部操縱Controlling account 總賬Unit 5Chart of accounts 會計科目表Unit 6notes receivable 應(yīng)收票據(jù)accounts receivable 應(yīng)收賬款notes payable 應(yīng)付票據(jù)accounts payable 應(yīng)付賬款patent right 專利權(quán)generally accepted accounting principles 公認(rèn)會計準(zhǔn)則residual claims 剩余求償權(quán)Unit 7 Income statement 收益表Accounting period 會計期間Unit 8Financing acti

42、vities 籌資活動Operating activities 經(jīng)營活動Investing activities 投資活動Reconciliation method 調(diào)節(jié)法Deferrals 遞延項目Accruals 應(yīng)計項目SFAS（statement of financial accounting standards） 財務(wù)會計準(zhǔn)則公告Unit 9Bank statement 銀行對賬單Insufficient funds check 空頭支票Salvage value 殘值Estimated useful life 可能使用壽命The double declining-balance m

43、ethod 雙倍余額遞減折舊法Annual depreciation 年折舊Unit 10Contingent liabilities 或有負(fù)債Deferred income taxes 遞延所得稅Present value 現(xiàn)值Future value 終值Unit 11Common stock 一般股Preferred stock 優(yōu)先股Cash dividend 現(xiàn)金股利Stock dividend 股票股利Declaration of dividend 股利宣布Dividend distribution 股利分配Unit 16Cost-volume-profit relationshi

44、p 成本-數(shù)量-利潤關(guān)系Breakeven analysis 盈虧平衡分析Contribution-margin 邊際貢獻(xiàn)Unit 18audit report ，auditors report 審計報告internal auditing 內(nèi)部審計governmental auditing 政府審計external auditing 外部審計system of internal control 內(nèi)部操縱系統(tǒng)engagement letter 托付書audit working paper 審計工作底稿test of compliance 符合性測試confirmation of accounts

45、 receivable 應(yīng)收賬款的詢證related party transactions 有關(guān)當(dāng)事的交易unqualified opinion 無保留意見qualified opinion 有保留意見adverse opinion 否定意見income tax return 所得稅申報單名詞解釋Accounts receivable ： An accounts receivable is an unwritten promise by a customer to pay at a later date for goods sold or service rendered.Accounting

46、 equation: The expression of the relationship between assets , liabilities , and capital ; most commonly stated as : Assets=Liabilities+ CapitalAccrual basis: An accounting system in which revenue is recognized only when earned , and expense is recognized only when incurred.Bank reconciliation: A st

47、atement that reconciles the difference between the banks balance and the balance of a companys books.Cash basis accounting: The reporting of all revenues and expenses in the period which cash is received or paid.Cash discount: The deduction allowable if an invoice is paid by a specified date.Common

48、stock: That part of the capital stock that does not have special preferences or rights.Controlling account: The account in the general ledger which summarizes the balances of a subsidiary ledger.Current asset: Assets that are expected to be realized in cash, sold, or consumed during the normal fisca

49、l cycle of a business.Current liability: Debts that are due within a short period of time , usually consisting of one year, and which are normally paid from current assets.Double entry accounting: An almost universal system which produces equal debit and credit entries for every transaction.Equity:

50、The right or claim to the properties of a business enterprise.Going concern concept: The concept that assumes that a business entity has a reasonable expectation of continuing in business at a profit for an indefinite period of time.Journalizing: A process of recording business transactions in the j

51、ournal.Materiality: The concept that recognizes the practicality of ignoring small or insignificant deviations from generally accepted accounting principles.Note receivable: A written promise to pay , representing an amount to be received by a business.Perpetual inventory system: A system of invento

52、ry accounting that employs records that continually disclose the amount of the inventory.Prepaid expense: Current assets which represent expense that have already been paid out , though were not yet consumed during the current period.Trial balance: A two-column schedule that compares the total of al

53、l debit balances with the total of all credit balances.Unearned revenue: Revenue received in advance of its being earned.Working capital: The excess of total current assets over total current liabilities at some point in time.Worksheet: An informal accounting statement that summarizes the trial bala

54、nce and other information necessary to prepare financial statements.Unit1 Accounting Definition(1) The role of accounting is to provide financial information for decision making.(2) The accounting system is an important component of a management information system.(3) The outsiders of enterprises in

55、clude owners, bankers, other creditors, potential investors, labor unions, government agencies, and the public.(4) Professional accountants(5) Economic activity(6) Accounting information當(dāng)某人向銀行申請抵押貸款或某政治候選人希望公開關(guān)于其財務(wù)狀況的一些正式報告時就需要會計信息。工商企業(yè)運用會計來打算和操縱它們的經(jīng)營活動，并向股東、債權(quán)人、工會和政府機構(gòu)報告這些活動的結(jié)果。非營利組織，例如教堂和私營醫(yī)院，同樣運用

56、會計進行打算、實施和最終報告它們的活動。Unit 2在權(quán)責(zé)發(fā)生制下， 視服務(wù)的提供而非現(xiàn)金的收付在本期對資產(chǎn)和權(quán)益的阻礙作出會計記錄。即，收入是在賺取時確認(rèn)，費用是在發(fā)生時確認(rèn)而不是在現(xiàn)金轉(zhuǎn)手時。假如現(xiàn)金收付制替代權(quán)責(zé)發(fā)生制，那么收入和費用僅僅依靠各種現(xiàn)金收付活動的時刻確定來確認(rèn)。1、財務(wù)會計報告的目標(biāo)是向財務(wù)會計報告使用者提供與企業(yè)財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量等有關(guān)的會計信息，反映企業(yè)治理層受托責(zé)任履行情況，有助于財務(wù)會計報告使用者做出經(jīng)濟決策。The objective of financial reports is to provide accounting information ab

57、out the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, to show results of the managements stewardship, and to assist users of financial reports to make economic decisions.2、財務(wù)會計報告使用者包括投資者、債權(quán)人、政府及其有關(guān)部門和社會公眾。Users of financial report

58、s include investors, creditors, government and its relevant departments as well as the public.3、企業(yè)應(yīng)當(dāng)對其本身發(fā)生的交易或者事項進行會計確認(rèn)、計量和報告。An enterprise shall recognize, measure and report transactions or events that the enterprise itself have occurred.4、企業(yè)會計確認(rèn)、計量和報告應(yīng)當(dāng)以持續(xù)經(jīng)營為前提。 In performing recognition, measure

59、ment and reporting for accounting purposes, an enterprise shall be assumed to be a going concern. 5、企業(yè)應(yīng)當(dāng)分期結(jié)算賬目和編制財務(wù)會計報告。會計期間分為年度和中期。中期是指短于一個完整的會計年度的報告期間。 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annu

60、al periods (yearly) and interim periods. An interim period is a reporting period shorter than a full accounting year.6、企業(yè)會計應(yīng)當(dāng)以貨幣計量。 Accounting measurement shall be based on unit of currency.7、企業(yè)應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)進行會計確認(rèn)、計量和報告。 Recognition, measurement and reporting for accounting purposes shall be on an acc