會(huì)計(jì)英語相關(guān)知識(shí)

會(huì)計(jì)英語相關(guān)知識(shí)operatingactivities,investingactivities,andfinancingactivities.現(xiàn)金流量表顯示經(jīng)營活動(dòng)，投資活動(dòng)和籌資活動(dòng)的現(xiàn)金流入和流出。Theincomestatementsummarizesnetprofit(ornetloss)resultingfromincome利潤表匯總凈利潤（或凈虧損）=收入減支出。Theobjectivityprinciplerequirestransactionrecordedonindependent,unbiased&verifiablebasis. 可核查的基礎(chǔ)上Debitsandcreditsareessentialintheaccounting systemofdoubleentry持inventedbyLucaPacioli.借與貸是盧卡帕喬利發(fā)明的復(fù)式記賬會(huì)計(jì)系統(tǒng)的本質(zhì)持Thegoing-concernprincipleasssumebusinesscontinuesitsoperations續(xù)經(jīng)營原則假設(shè)其經(jīng)營業(yè)務(wù)的發(fā)展Retainedearningsareinthecreditsectionofabalancesheet.未分配利潤在資產(chǎn)負(fù)債表的貸方。Therealizationprinciplerequiresrevenue&expensesberecordedwhenrealize實(shí)現(xiàn)原則（收入確認(rèn)原則）要求收入和支出在實(shí)現(xiàn)時(shí)記錄SpellthefullnameofGAAP.generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原則Thecostprinciplerequiresalltransactionsrecordedonhistoricalcostbasis.成本原則要求在歷史成本的基礎(chǔ)上記錄所有的交易。Prepaidexpenseisinthedebitsectionofabalancesheet.預(yù)付費(fèi)用是在資產(chǎn)負(fù)債表借方Purchaseofequipmentisapartofcashoutflowfromoperatingactivitiesinacashflowstatement.購置設(shè)備是現(xiàn)金流量表經(jīng)營活動(dòng)現(xiàn)金流出的一部分。Pleaselistthethreebasiccomponentsinanincomestatement.revenues&expenses&netprofit和支出與凈利潤Theconsistencyprinciplerequiresanentitymustusethesameaccountingmethodsforeachperiod.法。Thebalancesheetcontainsthreeessentialcomponentsof assets,liabilitiesandequity.資產(chǎn)負(fù)債表包含資產(chǎn)，負(fù)債和所有者權(quán)益三個(gè)重要的組成部分。Pleaseoutlinetheaccountingequationofanincomestatement.Netprofit=income-expenses請(qǐng)概述利潤表會(huì)計(jì)等式。凈利潤收入費(fèi)用Drawingbyowners isapartofcashinflowfrom financingactivitiesinacashflowstatement.所有者開立（票據(jù)？）是現(xiàn)金流量表中籌資活動(dòng)流入的一部分。The materiality [m?.ti?ri'?liti]principle stresses theimportanceofanamountoncost-benefitbasis.數(shù)額的重要性。SpellthefullnameofCICPA.ChineseInstituteofCertifiedPublicAccountants中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)Pleaselistthethreemajorcomponentsofacashflowstatement. Operatingactivities&investingactivities&financingactivities請(qǐng)列出三個(gè)現(xiàn)金流量表主要組成部分。經(jīng)營活動(dòng)及投資活動(dòng)和籌資活動(dòng)Theincomestatementsummarizesnetprofitresultingfromincomelessexpenses.利潤表匯總凈利潤從收入減支出。Cashreceiptfromacustomerisapartofcashinflowsfromoperatingactivitiesinacashflowstatement.流入的一部分。Pleaselistthethreebasicelementsinabalancesheet.Assets&liabilities&equity股東權(quán)益The full -disclosureprinciple requireswe must report all relevantinformation.充分披露原則要求我們必須報(bào)告所有相關(guān)信息。Theconservatism[kn's:vtizm]principlestressesthatitisbettertounderestimatethanoverestimate.穩(wěn)健原則強(qiáng)調(diào)高估損失比低估好。Pleaseoutlinetheaccountingequationofabalancesheet.Assets=liabilities+equity資產(chǎn)負(fù)債表會(huì)計(jì)等式。Acashflowstatementshowsthecashinflowsandoutflowsfrom operating,investingandfinancingactivities.現(xiàn)金流入和流出Thethreeheadinglinesinanyofthethreekeyaccountingstatementsarerespectively:1)heading,2)entitynameand3)statementname.會(huì)計(jì)報(bào)表的三個(gè)標(biāo)題分別是：1）標(biāo)題，2）實(shí)體名稱和3）報(bào)表的名稱。The four basic ethical standards expected of accounting and financeprofessionals include: 1)integrity2)confidentiality[ k?nfi.den?i'?l?ti ]

3)competence4)objectivity.會(huì)計(jì)和財(cái)務(wù)專業(yè)人士的四個(gè)基本道德標(biāo)準(zhǔn)包括：1）誠信2）保3）4）2~5章練習(xí)sourcedocuments provideevidenceand arethe basis forrecordingaccountingtransactions.原始憑證提供證據(jù)和是記錄會(huì)計(jì)交易的基礎(chǔ)Businesstransactionsaffectaccountingequationsresultfrombothexternalandinternaltransactions.商業(yè)交易影響外部和內(nèi)部交易會(huì)計(jì)等式的結(jié)果。UsingT-accounts,debitsarerecordedontheleftside,andcreditsarerecordedontherightside.T字賬，借方記錄在左側(cè)，貸方在右邊記錄。Please spell out the full terminology for the accounting abbreviationC.O.A.ChartofAcounts科目表Please spell out the full terminology for the accounting abbreviationG/L.generalledger總帳Theprocessofdailyrecordingdebitsandcreditsinthegeneraljournalisknownasjournalizing.d??:n?laizi?在普通日記賬中日常記錄借記和貸方的過程稱為記日記帳PleasespelloutthefullterminologyfortheaccountingabbreviationTrialBalance試算表Assetsandexpensesnormallyhave debit balances資產(chǎn)及費(fèi)用通常有借方余額Attheendofeachaccountingperiod,weneedtomake adjustingentriestobringaccountsuptodateforthefinancialstatements.在每個(gè)會(huì)計(jì)年務(wù)報(bào)表的日期PleasespelloutthefullterminologyfortheaccountingabbreviationPostingReference過賬依據(jù)Adjustingentriesareusedtorecordacompany'sinternaltransactionsonaccrual 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)調(diào)Theadjustedtrialbalanceisusedtopreparethefinancialstatements.調(diào)整后的試算表是用來編制財(cái)務(wù)報(bào)表13/14) Please provide two typical examples of Prepaid Expenses. PrepaidInsurance,PrepaidDepreciation險(xiǎn)費(fèi)，預(yù)付折舊。15/16)Pleaseprovidetwotypicalexamplesof AccruedExpenses.Accruedinterest,AccruedtaxesDepreciation appliestophysicalassetsthatretaintheirsizeandshapebutlosetheireconomicusefulnessovertime.折舊適用于保留它們的大小和形狀，但隨著時(shí)間的推移失去其經(jīng)濟(jì)實(shí)用性的有形資產(chǎn)。Accrualaccountingreportsrevenueswhen earnedandexpensesincurred.權(quán)責(zé)發(fā)生制會(huì)計(jì)報(bào)告是獲得收入和開支時(shí)發(fā)生Accumulated depreciation, sales returns and purchase discounts examplesofcontraaccounts.累計(jì)折舊，退貨及購買折扣是備抵賬戶的例子Unearnedrevenuesarerecordedonbalancesheetasliabilities.預(yù)收收入記錄在資產(chǎn)負(fù)債表作為負(fù)債。21/22) Please providetwo typical examplesof Accrued Revenue. Accruedinterest,constructioninprogress請(qǐng)?zhí)峁﹥蓚€(gè)典型的例子應(yīng)計(jì)收入。應(yīng)計(jì)利息，在建工程23/24)PleaseprovidetwoexamplesofUnearnedRevenue.AirlineTicketsales,rentalincome請(qǐng)?zhí)峁﹥蓚€(gè)預(yù)收收入的例子。機(jī)票銷售，租金收入Pleasespelloutthefullterminologyfortheaccountingabbreviation constructioninprogress在建工程Liabilities,owner’scapital,andrevenuenormallyhavecreditbalances.負(fù)債，所有者的資本和收入通常有貸方余額。27/28/29)Pleaselist7examplesofsourcedocumentsforrecordingaccountingtransactions.請(qǐng)列出7個(gè)原始憑證記錄會(huì)計(jì)交易的例子。Bankstatements,salesinvoices,checks,purchaseorders,receipts,cashregistertapes,employeeearningsrecords銀行對(duì)賬單，銷售發(fā)票，支票，采購訂單，收據(jù)，收銀機(jī)紙帶，員工的收入紀(jì)錄30/31/32)Pleaselist the7steps inanaccounting cycleeachstepinthesequence77個(gè)步驟，每個(gè)步驟的正確順序：--analyzingtransactions分析交易--recordinggeneraljournals記錄普通日記賬--postingtogeneralledger過帳到總帳--preparingtrialbalance編制試算平衡--makingadjustments作出調(diào)整--adjustedtrialbalance調(diào)整后試算表--financialstatements-財(cái)務(wù)報(bào)表Prepaidexpensesarerecordedonbalancesheetas _assets_.錄在資產(chǎn)負(fù)債表中作為資產(chǎn)A_merchandising_enterpriseistofirstpurchaseinventorythensellthemtogenerateaprofit.一個(gè)商品流通企業(yè)，是第一次購買庫存然后出售產(chǎn)生利潤。NetSalesGrossSalesSalesReturnsandAllowances凈銷售額=總額-銷售退回及折讓A_retailer_sellsmerchandisedirectlytothepublic.零售商直接向公眾銷售商品Pleasespelloutthefullterminologyforaccountingabbreviation Costofgoodssold銷貨成本Inthe_perpetual_inventorysystem,theinventoryaccountiscontinuously服updatedtoreflectitemsonhand.映在手項(xiàng)目服_service_enterpriseschargeafeeorcommissionforservicesperformed.務(wù)企業(yè)收取服務(wù)費(fèi)或傭金A_wholesalers_buysmerchandisefromseveraldifferentmanufacturersthenre-sellthismerchandisetoretailers.一批發(fā)商從幾個(gè)不同的廠家購買商品然后再賣這個(gè)商品給零售商。IncomeStatementaccountsare_temporary_accountstobeclosed atendofeachaccountingperiod.利潤表賬戶將在每個(gè)會(huì)計(jì)期末暫時(shí)關(guān)閉賬戶。Revenueandexpenseaccountsareclosedtothe_incomesummary_accountattheendof收入和支出帳戶在年底的收入?yún)R總帳戶被關(guān)閉Underperpetualsystem,twoentriesaremadeforeachsales:i)asalesentry;ii)acostorinventoryentry.一）銷售記錄;二）成本或庫存條目Toensurethe accuracy of perpetual records, mostbusinesses take a_physicalinventory_oftheirmerchandiseatleastonceayear. 錄的準(zhǔn)確性，大多數(shù)企業(yè)至少每年一次對(duì)他們的商品實(shí)物庫存采取實(shí)地盤存。Ina_periodic_inventorysystem,noeffortismadetokeepup-to-daterecordsofinventoryorCOGS.在定期盤點(diǎn)制度中，沒有努力來保持庫存或COGS最新的最新記錄Reasonableamountsofinventoryshrinkageareanormalcostofbusiness.合理數(shù)量的庫存損耗是做生意的正常成本。CostofGoodAvailableforSale Inventory=CostofGoodsSold.良好的成本銷售減去期末盤存=商品銷售成本。Whenwholesalersselltheirproductsonaccount,the _creditterms_,e.g.2/10,n/30,arestatedintheinvoice.均以發(fā)票表示BeginningInventorypurchasedCostofGoodsAvailableforSale貨+購買的商品=公開發(fā)售的商品成本PleasespelloutthefullterminologyfortheaccountingabbreviationG.P.GrossProfit請(qǐng)列明的會(huì)計(jì)術(shù)語縮寫GP全名。毛利Purchasediscountstakenarerecordedwhenpaymentismade _inside_discountperiod.購買折扣采取在付款折扣期內(nèi)提出記錄。Transportationcostspaidbythebuyerarerecordedasapartofthecostof_asset_beingacquired.分記錄。GrossSaleslesssalesreturnsNetSales.總銷售額減去銷售退貨=銷貨凈額Transportationcostsincurredbythesellersaredebitedto_delivery_Expense,anoperatingexpense.營業(yè)費(fèi)用銷售，工資，采購，現(xiàn)金收入，現(xiàn)金支出55/56)Whicharethe5mostcommonlyusedSpecialJournals? Sales,payroll,Purchase,cashreceipts,cashdisbursements5銷售，工資，采購，現(xiàn)金收入，現(xiàn)金支出PleasespelloutthefullterminologyfortheaccountingabbreviationAccountsReceivableA/R充分術(shù)語。應(yīng)收賬款Specialjournalssavemuchtimeinrecording_repetitive_transactions.種日記賬在記錄重復(fù)交易上能節(jié)省更多時(shí)間Atmonthend,wemustfootand_cross-foot_thespecialjournalsbeforepostingtothegeneralledger.XX賬A_subsidiary_ledgerisoftenusedtoprovidedetailsonindividualbalancesofgeneralledgeraccounts.明細(xì)分類賬通常用于提供有關(guān)總賬賬戶余額的個(gè)別細(xì)節(jié)。A_debitmemorandum_isadocumentissuedbythebuyerforadebittoaseller’sAccountsPayal.備忘錄是由買方向賣方應(yīng)付賬款發(fā)出的信貸文件A_creditmemorandum_isadocumentissuedbythesellerforacredittoabuyer’sAccountsReceivable貸項(xiàng)備忘錄是由賣方向買方應(yīng)收賬款發(fā)出信貸的文件Cash_equivalent_includeshighlyliquidinvestmentswithamaturitythreemonthsorless.現(xiàn)金等價(jià)物包括三個(gè)月以內(nèi)到期的高度流動(dòng)性投資Cashmanagementfunctionincludesaccuratelyaccountforcashandtopreventcash_theft_andfraud.金盜竊和欺詐行為。Ininternationalaccounting,cashusuallycomprisesof:1)_pettycash_/CashonHand;2)BankAccountDeposits;and3)CashEquivalents.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(jià)物。_Liquidity_referstohowreadilyanassetcanbeconvertedintocommoncurrencytobeusedtopurchasegoodsandservices.貨幣用來購買商品和服務(wù)的難易程度。_Internalcontrol_proceduresaredesignedtoprotectassetsaga