会计英语重点

借方 debit贷方 credit

复式记账法double-entry accounting

资产负债表 balance sheet

损益表 Income statement

现金流量表 statement of cash flow

明细分类账 subsidiary ledger

科目代码 account numbers

存货 inventories

留存收益 retained earnings

账面价值 Book value

残值 Residual value

估计可用年限 Estimated useful year

折旧费用 Depreciation expense

直线折旧法 Straight-line method

工作量法 Unit-of-output method

双倍余额递减法Double-declining-balance method

年数总和法 Sum-of-the-year’s-digits method 义务，债务 Obligation

往来账户，未结清的账户 Open account

本金 Principal amount

应付账款 Accounts payable

应计负债Accrued liabilities

应付债券Bonds payable

发票 invoice

收据 receipt

主营业务成本 Main business cost

其他业务成本 Other operating cost

营业外支出 Non-operating expense

期间费用 Period expense

销售费用 Selling expense

管理费用 Management expense

财务费用 Financial expense

生产成本 Production cost

制造费用 Manufacturing Expenses

直接费用 Direct expense

间接费用 Indirect expense

直接材料费用 Direct material expense

直接人工费用 Direct labor expense

广告费用 Advertising expenses

间接费用 Indirect expense

业务招待费 Business entertainment

主营业务收入 Main business revenue

其他业务收入 Other operating revenue

营业外收入 Non-operating revenue

佣金 commission

代售 Commission sale 承担、负责 Undertake

进行中的 Ongoing

收益 proceeds

牌价 Quoted prices

分期付款法 Installment sales method

实收资本 Paid-in capital

股本 Capital stock; Paid-in stock

资本公积 Capital reserve

利得 Gains

损失 Losses

合伙企业 Partnership

法人企业 Legal entity

公司股份制企业Corporation

股份企业 Stockholding company

双重纳税 Double taxation

发行股 Issued shares

流通股 Outstanding shares

普通股 Ordinary share

优先股 Preference share

可赎回优先股 Callable preference share

可转换优先股 Convertible preference share 每股盈余 Earnings per share

累计净收益 Cumulative net income

股利日 Dividend date

债权人 Creditor

流动资产 Current asset

清算、偿付 Liquidate

破产 Bankrupt

折旧 Depreciation

累计折旧 Accumulated depreciation

转换 Transfer

退化、荒废 Obsolescence

专利 Patent

版权 Copyright

商誉 goodwill

分录题：

1. paying for the advertising expense of ￥3 000 000.

以银行存款支付广告费用300万

Dr: selling expense 3 000 000

Cr: cash in bank 3 000 000 借：销售费用 3 000 000 贷：银行存款 3 000 000

2. Selling department staff got an advance of expense of ￥2 000. When he came back, he gave an invoice of ￥1 600, paying back of ￥400. 销

售部人员预支差旅费2000元，出差回来报销差旅费1600元，交回现金400元。

Dr: other receivable account 2 000 Cr: cash 2 000

借：其他应收款 2 000

贷：现金 2 000

3. Paying for the KPMG, an accounting firm,

accounting check & capital verification

expense of ￥90 000.

付聘请会计师事务所查账验资费用9万元

Dr: management expense 90 000

Cr: cash in bank 90 000

借：管理费用 90 000

贷：银行存款 90 000

4. signing for the transfer cheque for the business entertainment expense of ￥35 000.签发转账支票支付业务招待费3.5万元。

Dr: management expense 35 000

Cr: cash in bank 35 000

借：管理费用 35 000

贷：银行存款 35 000

5. paying for the interest fees of borrowing , ￥9 000.收到银行通知，支付借款利息费9000元。Dr: financial expense 9 000

Cr: cash in bank 9 000

借：财务费用 9 000

贷：银行存款 9 000

6. received interest income of ￥3 000.收到银行存款利息收入通知单，利息收入3000元。

Dr: cash in bank 3 000

Cr: financial expense 3 000

借：银行存款 3 000

贷：财务费用 3 000 7.A, B and C invested ￥1 000 000 respectively to set up ABC Company. Then, the registered capital of ABC is ￥3 million. 2 years later, D invested ￥1 800 000 in ABC Company, which covers 25% of the registered capital. Please record the transaction of D’s investment.A、B、C3人各出资100万元组建ABC公司，此时，ABC公司注册资本300万元，2年后投资者D投入资产（现金）180万元，占ABC公司注册资本的1/4，ABC 公司收到丁投入的资本时应作的会计处理如下：

Dr: Cash in bank 1 800 000

Cr: Paid-in capital 1 000 000 Capital reserve 800 000 借：银行存款 180 000 贷：实收资本 100 000

资本公积――资本溢价 80 000

When issuing shares:

Dr: Cash in bank

Cr: Capital stock

Capital reserves——share premium

公司发行股票筹集股本时：

借：银行存款（实际收到的净额）

贷：股本（股份总数与每股面值的乘积）

资本公积——股本溢价 (差额)

投入价值40万原材料作为股本

17%增值税：

Dr: Raw material 400 000

Tax payable——value added tax payable

68 000

Cr: Capital stock 468 000

借：原材料 400 000

应缴税费——应缴增值税 68 000

贷：股本 468 000

投入40万固定资产作为股本，17%增值税

Dr: PPE 468 000

Cr: Capital stock 468 000

借：固定资产 468 000

贷：股本 468 000

投入40万无形资产作为股本

Dr: intangible asset 400 000

Cr: Capital stock 400 000

借：无形资产 400 000

贷：股本 400 000

8.On May 5th, 2011, ABC company delivered 300

units of A products to Skyworth Company. The amount of special VAT invoice is ￥150 000, and

the rate of special VAT is 17%. Meanwhile, ABC Company paid the freight and other charges of ￥2000. Settlement will be bank collection. The

cost of A product is ￥140 000. ABC公司2011

年5月5日发给创维公司A产品300件，增值税专用发

票上金额为150 000元，增值税税率为17%，代垫运

杂费2000元，已向银行办妥托收手续。A产品的成本

为140 000元。

Dr: account receivable 177 500 Cr: main business revenue 150 000

taxes payable----Value added taxes payable

25 500

cash in bank 2 000

借：应收账款 177 500

贷：主营业务收入 150 000 应交税费——应交增值税 25 500

银行存款 2 000 Dr: main business cost 140 000 Cr: merchandise inventory 140 000 借：主营业务成本——A 140 000贷：库存商品——A 140 000

会计英语的常用术语

会计英语的常用术语 1.accounting n.会计；会计学 account n..账，账目a/c；账户 e.g.T-account: T型账户；account payable应付账款receivable 应收账款）；accountant n.会计人员，会计师CPA （certified public accountant）注册会计师 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的；fiscal adj.财政的）4）money measurement货币计量 人民币RMB￥美元US$ 英镑￡法国法郎FFr *权责发生制accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性relevance （3）可理解性understandability （4）可比性comparability （5）实质重于形式substance over form （6）重要性materiality （7）谨慎性prudence （8）及时性timeliness 4.Elements of accounting会计要素 1）Assets: 资产 –current assets 流动资产 cash and cash equivalents 现金及现金等价物（bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 –non-current assets 固定资产 property （land and building）不动产, plant 厂房, equipment 设备（PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 –current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable应付账款loan贷款advance from customers 预收款 bond债券（由政府发行, government bond /treasury bond政府债券，国库券）debenture债券（由有限公司发行） 3）Owners’equity: 所有者权益（Net assets） funds provided by the investors. Investor 投资者

(财务会计)会计英语词汇

会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders

英语口语课外兴趣小组活动总结-

2013-201４年度英语口语课外活动总结 平遥县洪善镇洪善中心小学校姚更庭 在这个高速发展的信息时代，掌握英语成为我国公民的必备素质，英语教学成为我国基础教育的重要内容。小学开设英语口语活动小组的目的在于培养学生学习英语的积极情感，形成初步的英语语感，打好语音、语调的基础,具备用所学英语进行交流的初级能力。通过英语课程的学习，丰富社会生活经历、开拓视野、树立学习的自信心。在实践过程中我们能明确做到以下几点: 1.在教学总体目标上,重兴趣、重成就感、重自信心的培养。教师通过多种激励的方式,如奖品激励、任务激励、荣誉激励、信任激励和情感激励等,激发学生积极参与、大胆实践、体验成功的喜悦。有了成就感,就有了自信心，学生就会渴望学习英语;在课程实施上，重环境、重频率、重效率。语音语调的学习包括发音、重音、语调、节奏和语流等多方面,教学中要求教师防止以单音准确为目的的教学,通过多听、多模仿，在有意义的语境中进行训练，奠定语音语调的基础。强调要培养学生交流能力就要创设交流的情景，使学生通过交流发展交流的能力。 ２.在教学模式和方法上，重体验、重实践、重参与、重创造。要求教学设计贴近生活,符合小学生兴趣的需求;教学内容能引起学生的兴趣，例如韵律诗歌、寓言故事、会话表演、游戏等;教学的语言材料要真实、实用。学生在课上通过用中学、学中用，反复实践，学用结合。功能、结构、话题、任务做到有机结合;通过视、听、说、玩、唱、画、游、读、写、译等饶有趣味的活动，让学生接触足够量的语言材料，保证输入量。设计任务型活动,开放空间，激活学生的思维，培养创造思维。 ３.采用多种媒体的现代化教学手段，创设良好的语言环境和充分的语言实践机会,优化教学过程。利用英语教学音像资源——图画、图表、投影、录音、录像等多媒体软件，不仅能为学生提供规范的语音、语调,还可以提供真实自然的语言使用的示范,即语言使用的场合、时间、对象等，而且还有体态语——手势、动作、表情等的示范。多种媒体的运用使教学变得生动、形象、活泼,感染力强,容易激发学生兴趣，引起有意注意，加深印象,帮助学生持久记忆。

会计专业专业术语中英文对照

会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation

会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle

会计专业英语重点词汇大全

?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益

?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金

财务会计英语

1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities) 6Accounting adjustments fall into three basic catrgories 会计账项调整三类型 of the p eriod,an adjustment is needed to decrease the Supplies account for the supplies used up)②depreciation(the accounting adjustment records Depreciation Expense,which decreases the book value of the asset over its life)③accruals(the adjustment debits a receiva ble and credits a revenue) 7Items for reconciliation银行往来账科目①items bank(1Deposits in transit 2outstanding checks)②Items recorded by the bank but not yet recorded by the company.we may learn of these items form the bank statement(1bank collections 2electronic funds transfers 3service charge and the cost of printed checks 4interest revenue earned on checking account 5nonsufficient funds checks)③errors by the company or the bank 8Treasury stock库存股a corporations own stock that it 10Available-for-sale invesments可供出售投资all investments not classified as held-to-maturity or trading securities.可供出售投资的成本Available-for-sale invesments are accounted for at market value because the company expects to sell the stock at its market price.cost is used only as the initial amount for recording the investments.these investments are reported on the balance sheet as current market value. 11股票股利与现金股利不同Receipt of a stock dividend is different from receipt of a cash dvidend.for a stock dividend,the investor records no dividend revenue.instead,the investor makes a memorandum entry in the accounting records to denote the new number of shares of stock held as an investment.because the number of shares of stock held has increased,the investor’s cost per share of the stock decreases. 12equity method权益法the method used to account for investments in which the investor has 20-50% of the investee’s voting stock and can significantly influence the decisions of the investee. 14Held-to-maturity investments持有至到期投资bonds 15amortized cost method摊销成本法16hedging套期保值to protect oneself from losing by engaging in a counterbalancing transaction 17comprehensive income全面收益a company change in total stockholder’s equity from all sources other than from the owners of the business.内容①unrealized gains(losses)on available-for-sale investments②foreign-currency translation adjustments 18 Investing activities投资活动: Activities that increase or available to the business, a section of the statement of cash flows, Investing activities are important but they are less critical that operating activities Financing activities筹资活动: Activities that obtain from investors and creditors the cash needed to launch and sustain the business, a section of the statement of cash flows, they are the least important of the three categories of cash flows, and that’s why they come last Operating activities经营活动: Activities that create a section of the statement of cash flows, Operating activities affect the income statement, Operating activities are the most important of the three categories because they reflect the heart of the organization, a successful business must generate most of its cash from day-to-day operation 19Accounting foundation principles会计基本原则The the accounting principle that ensures that accounting records and statements are based on the most reliable data available) ;The cost principle;The going-concept;The stable-monetary-unit concept. 20Trial balance试算平衡表 a list of all the ledger 21Accrual accounting权责发生制accounting that event as it occurs,regardless of whether the transaction affected cash.Cash-basis accounting收付实现制accounting that records only transactions in which cash is received or paid.区别In accrual accounting,an accountant records the impact of a business transaction as it occurs.when the business perfotms a service,makes a sale,or incurs an expense,the accountant records the transaction even if it receives or pays no cash.In cash-basis revenues,and cash payments are handled as accounting,the accountant records a transaction only when it receives or pays cash 22Internal control内部控制organizational plan and related measures adopted by an entity to safeguard.assets,encourage adherence to companny policies,promote operational efficiency,and ensure accurate and reliable accounting records目的 ①safeguard assets②encourage adherence to comp any policies③promote operational efficiency④ensure accurate and reliable accounting records 23 LIFO（后进先出法）FIFO（先进先出法） cost of goods sold is highest because it is based on the most recent costs，gross profit is lowest .FIFO cost of goods sold is lowest because it is based on the oldest costs,gross profit is highest . ②when inventory cost are decreasing .FIFO cost of goods sold is highest , LIFO cost of goods sold is lowest 24depreciation折旧is not a process of valuation,does not mean setting aside cash to replace assets as they wear out三种方法 ①straight-line②units-of-production③double-declinin g-balance-an accelerated depreciation method. 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