报告日（与质量控制相关）Date of report (in relation to quality control)
财务报表批准日Date of the approval of the financial statements
审计报告日Date of the auditor’s report
财务报表日Date of the financial statements
设计、执行和维护适当的控制Design, implement and maintain adequate controls (over)
检查风险Detection risk
可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern
不符事项Exception
存在Existence
有经验的注册会计师Experienced auditor
专长Expertise
信赖程度Extent of reliance
函证External confirmation
事实错报、判断错报和推断错报Factual misstatements, judgemental misstatements and projected misstatements
财务报表Financial statements
舞弊Fraud
舞弊风险因素Fraud risk factors
虚假财务报告Fraudulent financial reporting
对财务报表使用者理解财务报表至关重要F undamental to users’ understanding of the financial statements
治理Governance
集团Group
集团项目合伙人Group engagement partner
集团层面控制Group-wide controls
历史财务信息Historical financial information
识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement
无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence
后任注册会计师Incoming auditor
不一致Inconsistency
独立性Independence
与财务报告相关的信息系统Information system relevant to financial reporting 审计的固有限制Inherent limitation of audit
固有风险Inherent risk
首次审计业务Initial audit engagement
生成、记录、处理和报告交易Initiate, record, process and report transactions 询问Inquiry
检查Inspection
中期财务信息或报表Interim financial information or statements
内部审计师Internal auditors
内部控制Internal control
内部控制缺陷Internal control deficiency
国际财务报告准则International Financial Reporting Standards
调查Investigate
财务报表报出日Issuance date of the financial statements
信息技术应用控制IT application controls
信息技术环境IT environment
会计分录和其他调整Journal entries and other adjustments
会计分录Journal entry/entries
严重程度Level of significance
上市公司实体Listed entity
管理层Management
管理层偏向Management bias
管理层凌驾于控制之上Management override of controls
管理当局声明书Management representation letter
管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities
管理层的专家Management’s expert
重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure
重大不确定性Material uncertainty
财务报表整体的重要性Materiality for the financial statements as a whole
侵占资产Misappropriation of assets
错报Misstatement
对事实的错报Misstatement of fact
非标准审计报告Modified audit report
非无保留意见Modified opinion
监控Monitoring
对控制的监督Monitoring of controls
审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures 消极式函证Negative confirmation
网络事务所Network firm
违反法律法规Non-compliance
未回函Non-response
非抽样风险Non-sampling risk
观察Observation
发生Occurrence
期初余额Opening balances
内部控制的运行有效性Operating effectiveness of internal control
其他信息Other information
其他事项段Other matter paragraph
会计估计的结果Outcome of an accounting estimate
超出正常经营过程Outside the normal course of business
总体审计方案Overall audit approach
总体审计策略Overall audit strategy
总体结论Overall conclusion
总体应对措施Overall responses
合伙人Partner
实际执行的重要性Performance materiality
人员Personnel
广泛性Pervasive
计划活动Planning activities
总体Population/Overall
积极式函证Positive confirmation
执业人员Practitioner
前任注册会计师Predecessor auditor
初步业务活动Preliminary engagement activities
与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted
编制和列报财务报表Prepare and present the financial statements
列报与披露Presentation and disclosure
收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition
防止或发现并纠正重大错报Prevent or detect and correct material misstatement
专业胜任能力Professional competence
职业判断Professional judgment
职业怀疑态度Professional skepticism
业务执行Provision of service/Delivery of service
通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements
具有适当资格的外部人员Qualified external person
保留意见Qualified opinion
量化财务影响Quantification of the financial impacts
合理保证（针对审计业务和质量控制）Reasonable assurance (in the context of audit engagements, and in quality control)
合理性测试Reasonableness test
重新计算Re-calculation
连续审计业务Recurring audit engagements
将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level
关联方Related parties
具有支配性影响的关联方Related parties with dominant influence
管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor 按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction （审计证据的）相关性和可靠性Relevance and reliability (of audit evidence)
相关职业道德要求Relevant ethical requirements
剩余期间Remaining period
重新执行Re-performance
管理层施加的限制Restrictions imposed by management
复核(与质量控制相关) Review (in relation to quality control)
权利与义务Rights and obligations
风险评估程序Risk assessment procedures
重大错报风险Risk of material misstatement
财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level
样本量Sample size
抽样Sampling
抽样风险Sampling risk
抽样单元Sampling unit
选择和运用会计政策Selection and application of accounting policies
选取测试项目Selection of items for testing
重要组成部分Significant component
值得关注的内部控制缺陷Significant deficiencies in internal control
重大事项Significant matters
特别风险Significant risk
重大非常规交易Significant unusual transactions
特定的审计程序Specified audit procedures
员工Staff
统计抽样Statistical sampling
存货盘点Stocktake
分层Stratification
期后事项Subsequent events
实质性分析程序Substantive analytical procedures
实质性程序Substantive procedure
（审计证据的）充分性Sufficiency (of audit evidence)
补充信息Supplementary information
测试Test
控制测试Test of controls
细节测试Test of details
特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures 治理层Those charged with governance
错报的临界值Threshold for misstatements
可容忍错报Tolerable misstatement
可容忍偏差率Tolerable rate of deviation
趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis
不确定性Uncertainty
未更正错报Uncorrected misstatements
标准审计报告Unmodified audit report
无保留意见Unqualified opinion
计价与分摊Valuation and allocation/amortization
穿行测试Walk-through test
解除业务约定Withdraw from the engagement
书面声明Written representation
职业道德
可接受的水平Acceptable level
广告Advertising
过度推介Advocacy
承担管理层职责Assume management responsibilities
鉴证客户Assurance client
鉴证业务Assurance engagement
鉴证业务项目组Assurance team
审计客户Audit client
审计业务Audit engagement
审计项目组Audit team
近亲属Close family
密切私人关系Close personal relationship
保密Confidentiality
利益冲突Conflicts of interest
或有收费Contingent fee
冷却期Cooling off period
现任会计师Current accountant/auditor
直接经济利益Direct financial interest
董事或高级管理人员Director or senior officer/senior management
应有的关注Due care
消除或降低不利影响Eliminate or reduce threats
项目合伙人Engagement partner
项目质量控制复核Engagement quality control review
项目组Engagement team
外部专家External expert
密切关系Familiarity
经济利益Financial interests
历史财务信息Historical financial information
直系亲属/ 主要近亲属Immediate family
独立性Independence
从实质上和形式上保持独立性Independence of mind, Independence in appearance 间接经济利益Indirect financial interest
诚信Integrity
外在压力Intimidation/Pressure
关键审计合伙人Key audit partner
上市实体Listed entity
长期存在业务关系Long association (with an audit client)
严重虚假或误导性的陈述Materially false or misleading statement
非鉴证服务Non-assurance services
客观和公正性Objectivity
专业服务Professional services
拟接受的客户Prospective client
公众利益实体Public interest entity
关联实体Related entity
审阅客户Review client
审阅业务Review engagement
审阅项目组Review team
轮换Rotation
防范措施Safeguards
自身利益Self-interest
自我评价Self-review
重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements
鉴证业务的对象Subject matter of assurance engagement
不利影响、威胁Threats
税法
兼营Also engaged in
应计税款Accrued tax
从价税Ad valorem tax
加计扣除Additional deduction
附加税Additional tax/Surcharge
所得额调整Adjustment of income
税后所得After-tax income
准予扣除数Allowable deductions
税收可抵免额Allowable tax credit
从量定额Amount based on quantity
增值额Amount of appreciation/Value added
销售额Amount of sales
抵免税额Amount of tax credit
应纳税所得额Amount of taxable income
扣除项目金额Amount of the deductions
适用税额Applicable tax amount
适用税率Applicable tax rates
计税成本Assessable cost
核定所得额Assessable income
平均成本利润率Average cost-plus margin rate
平均销售价格Average sales price
营业税Business tax
偶然所得Casual income
所得项目Category of income
组成计税价格Composite taxable price
本纳税年度Current tax year
所得税申报Declaration of income tax
扣除项目Deductible items
免税项目扣除Deduction of the tax exemption item
契税Deed tax
视同销售Deemed sales/sales equivalent
免除纳税义务Discharge of tax obligation
应税商品Dutiable goods
纳税义务Duty of tax payment
权益性投资收益Earning from equity investments
雇员福利，职工福利Employee benefit
企业所得税Enterprise income tax
国外所得收入Foreign earned income
一般纳税人General taxpayer
特许权使用费所得Income from franchise royalty
利息、股息、红利所得Income from interests, dividends and bonuses 劳务所得Income from labor service
财产租赁所得Income from leasing of property
生产经营所得Income from production and business operation
转让财产所得Income from property transfer
工资薪金所得Income from wages, salaries
财产转让收入Income from property transfer
所得税抵免Income tax credit
申报缴纳所得税Income tax declaration
应纳所得税Income tax payable
接受捐赠所得Income from donation
个人所得税Individual income tax
增值税进项税额Input value added tax
非正常损失Irregular loss
滞纳金Late fee
清算所得税Liquidation income tax
最低应纳税所得额Minimum taxable income
增值税起征点Minimum threshold of value-added Tax
混合销售行为Mixed sales activities
所得税前净所得Net income before income tax
税后净利润Net profit after tax
非货币资产Non-monetary asset
不征税收入Non-taxable income
不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/ Cost of property
当期销项税额Output tax for the period
增值税销项税额Output value added tax
滞纳税款/欠税Overdue tax
应补缴税款Payment of tax in arrears
累进税率Progressive tax rate
比例税率Proportional tax rate
公益性捐赠Public welfare donations
房产税Real estate tax
居民纳税人Resident taxpayer
资源税Resource tax
含税销售额Sales amount including tax
所得税征收范围Scope of income tax/Subject to income tax 小规模纳税人Small-scale taxpayer
源泉扣缴Source withholding
纳税特别扣除项目Special deductible items
特殊性税务处理Special tax treatment
印花税Stamp tax
应征税额Tax accrued
税额Tax amounts
税基/计税依据Tax base
税种Tax category
消费税税率Tax computation
税收抵免Tax credit
抵免限额Tax credit quota
纳税期限Tax deadline
税前可扣除项目Tax deductible items
税收减免Tax deduction or exemption
计税差异Tax differences
到期应纳税款Tax due
漏税/逃税Tax evasion
免税Tax exemption
纳税申报Tax filing
本期税额Tax for the period/year
已纳税额Tax paid
应纳税额Tax payable
纳税期限Tax payment deadline
税率Tax rate
减税Tax reduction
退税Tax refund
税收附加Tax surcharge
起征点Tax threshold
计税价格Tax value/Taxable price
减免税额Tax amount deducted
应税所得Taxable income
应税项目Taxable item
纳税期间Taxable period
对股息征税Taxation of dividends
免税收入Tax-exempt income
免税税目Tax-exempt item
免税利润Tax-exempt profit
含税价格Tax-included price
纳税人Taxpayer
土地使用税Urban land-use tax
增值税Value added tax(VAT)
土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction
车船税Vehicle and vessel tax
车辆购置税Vehicle purchase tax
扣缴义务人Withholding agent
代扣代缴税款Withholding and remitting tax
预提所得税Withholding income tax
零税率Zero tax rate
财务成本管理
应收账款周转次数Accounts receivable turnover
应收账款周转天数Accounts receivable turnover days
取得成本Acquisition cost
实际增长率Actual growth rate
实际利率Actual interest rate
配股后每股价格After-allotment price per share
配股权价值Allotment option value
配股价格Allotment price
预付年金（即付年金、期初年金）Annuity due
会计报酬率法Accounting rate of return(ARR)
平均交货时间Average delivery time
贝塔（β）系数Beta coefficient
债券评级Bond rating
债券估价Bond valuation
每股净资产Book value per share(BPS)
盈亏临界点Break-even point
保险储备（安全存量）Buffer inventory
资本支出Capital expenditure
持有成本Carrying cost
现金预算Cash budget
现金股利Cash dividend
现金流量利息保障倍数Cash flow interest coverage ratio 经营活动现金流量Cash flows from operational activities 混合租赁Combination lease
佣金Commission
普通股Common stock
补偿性余额Compensating balance
复利Compound interest
全面预算Comprehensive budget
企业价值评估Corporate valuation
成本性态Cost behavior
成本中心Cost centre
成本的归集和分配Cost collection and allocation
资本成本Cost of capital
税后债务成本Cost of debt after tax
成本差异Cost variance
平息债券Coupon bond
债券票面利率Coupon interest rate
流动资产周转次数Current assets turnover
流动资产周转天数Current assets turnover days
流动比率Current ratio
本期收入乘数Current sales multiplier
债务市场Debt market/Bond market
资产负债率Debt-to-asset ratio
产权比率Debt-to-equity ratio
股利宣告日Declaration date
财务杠杆系数Degree of financial leverage(DFL)
直接租赁
Direct leasing
折现率Discount rate
纯贴现债券（零息债券）Discounted bond (Zero coupon bond)
股利支付率Dividend payout ratio
经营杠杆系数Degree of operating leverage(DOL)
股价下行乘数Downstream price multiplier
总杠杆系数Degree of total leverage (DTL)
息前税前利润Earnings before interests and taxes(EBIT)
经济订货量Economic order quantity(EOQ)
每股盈余稀释EPS dilution
每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)
每股盈余最大化EPS maximization
每股盈余Earnings per share(EPS)
权益乘数Equity multiplier
股权价值Equity value
经济增加值Economic value added(EVA)
除息日Ex-dividend date
执行价格Exercise price/Strike price
外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease
财务估价Financial valuation
完工产品Finished goods
固定预算Fixed budget
弹性预算Flexible budget
浮动利率Floating interest rate
浮动优惠利率Floating prime interest rate
债务现金流量Free cash flows of creditors
股权现金流量Free cash flows of equity
实体现金流量Free cash flows of firm
复利终值系数FV interest factor
预付年金终值系数FV interest factor of annuity due
终值Future value(FV)
管理费用General and administrative expense
持续经营价值Going concern value
毛租赁Gross lease
营业现金毛流量Gross operating cash flows
套期保值原理Hedging principle
间接成本Indirect cost
通货膨胀率Inflation rate
利息保障倍数Interest coverage ratio
税后利息率Interest rate after tax
内含增长率Internal growth rate
内部转移价格Internal transfer price
内在市销率Intrinsic sales multiplier
内在价值Intrinsic value
存货周转次数Inventory turnover
存货周转天数Inventory turnover days
投资中心Investment center
内含报酬率法Internal rate of return(IRR) 非相关成本Irrelevant cost
发行价格Issuance price
租赁期
Lease term
租赁资产Leasehold property
承租人Lessee
出租人Lessor
杠杆贡献率Leverage contributing ratio
杠杆租赁Leverage lease
清算价值Liquidation value
短期偿债能力比率Liquidity ratios
长期债券Long-term bond
制造费用预算
Manufacturing overhead budget
边际贡献率Marginal contribution ratio
市场组合Market portfolio
市场价格Market price
市价稀释Market price dilution
市场风险溢价Market risk premium
债券到期日Maturity date
市场增加值Market value added(MAV)
最大最小法Maximin method
企业价值最大化Maximization of firm’s value
股东财富最大化Maximization of shareholders’ wealth
混合成本Mixed cost
互斥项目Mutually exclusive projects/events
流通债券Negotiable bond
净财务杠杆Net financial leverage
净租赁Net lease
营业现金净流量Net operating cash flows
销售净利率Net profit margin
净现值法NPV method
净现值Net present value(NPV)
经营租赁Operating lease
经营杠杆Operating leverage
机会成本Opportunity cost
期权价值Option value
订货提前期Order lead time
订货成本Ordering cost
普通年金（后付年金）Ordinary annuity
债券面值Par value/Face value
回收期法Payback period method
股利支付日Payment date
经营资产销售百分比Percentage of operating assets to sales
经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method
期间成本Period cost
定期预算Periodic budget
永久债券Perpetual bond
永续年金Perpetuity
优先股Preferred stock
现值指数Present value index
产品成本预算Product cost budget
生产预算Production budget
生产成本Production cost
制造费用Production overhead
利润中心Profit center
利润最大化Profit maximization
项目特有风险Project-specific risk
公开增发Public offering
复利现值系数PV interest factor
预付年金现值系数PV interest factor of annuity due
现值Present value(PV)
速动比率Quick ratio
股权登记日Record date
共同年限法Replacement chain (common life) approach 必要报酬率Required rate of return
剩余股利政策Residual dividend policy
剩余权益收益Residual equity income
剩余净金融支出Residual net financial expenditure
剩余经营收益Residual operating income
责任中心Responsibility center
利润留存率Retention ratio
权益净利率Return on equity
投资报酬率Return on investment
收入中心Revenue center
无风险利率Risk-free interest rate
无风险报酬率Risk-free rate of return
安全边际率Safety margin ratio
销售预算Sales budget
销售费用Sales expense
销售预测Sales forecast
销售增长率Sales growth rate
代销Sales on commission
销售数量Sales volume
股东权益增长率Shareholders’ equity g rowth ratio
短缺成本Shortage cost
证券市场线Security market line(SML)
标准成本Standard cost
股票股利Stock dividend
股价最大化Stock price maximization
股票回购Stock repurchase
股票分割Stock split
储存成本Storage cost
沉没成本Sunk cost
可持续增长率Sustainable growth rate
系统风险（市场风险、不可分散风险）Systematic risk (Market risk/Non-diversifiable risk)
目标资本结构Target capital structure
时间溢价Time premium
货币的时间价值Time value of money
固定成本总额Total fixed cost
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
1．Generally accepted accounting principles (GAAP) are formulated by the ( ) A. Securities and Exchange Commission (SEC) B. Financial Accounting Standards Board (FASB) C. Institute of Management Accountants (IMA) D. American Institute of Certified Public Accountants (AICPA) 2．Which accounting concept or principle specifically states that we should record transactions at amounts that can be verified? A. Entity concept B. Cost principle C. Reliability principle D. Going-concern concept 3．Fossil is famous for fashion wristwatches and leather goods. At the end of a recent year, Fossil’s total assets added up to﹩381 million, and owner s’ equity was ﹩264 million. How much did Fossil owe creditors? A. Cannot determine from the data given B. ﹩381 million C. ﹩264 million D. ﹩117 million 4．Assume that Fossil sold watches for ﹩50,000 to a department store on account. How would this transaction affect Fossil’s accounting equation? A. Increase both assets and owner s’ equity by ﹩50,000 B. Increase both assets and liabilities by ﹩50,000 C. Increase both liabilities and owners’ equity by ﹩50,000 D. No effect on the accounting equation because the effects cancel out 5．The financial statement that reports assets, liabilities, and owner’s equity is the: A. Income statement. B. Owner’s equity statement. C. Balance sheet. D. Statement of cash flow. 6．The left side of an account is used to record ( ) A. Debits B. Credits C. Debit or credit, depending on the type of account D. Increases 7．Accounts that normally have debit balance are: ( ) A. Assets, expenses, and revenues B. Assets, expenses, and owner’s capital. C. A ssets, liabilities, and owner’s drawings. D. Assets, owner’s drawings, and expenses. 8．The time period assumption states that: ( ) A. Revenue should be recognized in the accounting period in which it is earned. B. Expenses should be matched with revenues. C. The economic life of a business can be divided into artificial time periods. D. The fiscal year should be correspond with the calendar year. 9．In a work sheet, net income is entered in the following columns: ( ) A. Income statement (Dr) and balance sheet (Dr). B. Income statement (Cr) and balance sheet (Dr). C. Income statement (Dr) and balance sheet (Cr). D. Income statement (Cr) and balance sheet (Cr).
?会计报表中英文对照
Accounting 1. Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc. 2. Objectives of financial reporting: 财务报告的目标 Financial reporting should: (1) Provide information that helps in making investment and credit decisions. (2) Provide information that enables assessing future cash flows. (3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them. 3. Basic accounting assumptions 基本会计假设 (1) Economic entity assumption 会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities. (2) Going concern assumption 持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3) Time period assumption 会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment = Calendar Year Next most typical time segment = Fiscal Year (4) Monetary unit assumption 货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power. In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the "Historical Cost" principle. 4. Accrual-basis accounting 权责发生制会计 5. Qualitative characteristics 会计信息质量特征 (1) Reliability 可靠性 For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion. Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the
《会计学基础》教案 时间：周一第二大节（上午9：40---10：25；10：30---11：15） 单周周四第一大节（上午7：50---8：35；8：40---9：25） 地点：康庄506 学时：48 班级：会05-1.2.3.4 学分：3 答疑时间：周一上午：11：15---12：00 考试方式：英文。闭卷 考试时间：第21周周四第三大节 成绩评定：平时成绩20%，考试成绩80%。 Part 1 Basic Concepts and the Balance Sheet 所需课时：3课时 课程目标： 1．让学生对“会计”一词有初步的认知，明确会计在现代经济社会中的作用。 2．了解财务报表的作用，明确资产负债表的基本构成要素； 3．对会计基本要素：资产。负债和所有者权益有初步认识；并正确理解和运用三者之间的关系。4．了解三个会计基本原则的含义及对意义。 ---复式记账原则 ---货币计量原则。 ---会计主体原则。 课程设计： 第一课程段：师生交流（30分钟） 1．通过点名及自我介绍与学生沟通，相互认识。并询问同学选择学系会计专业的理由以及对会计的认识程度，通过这种交流了解学生对会计专业课程的学习兴趣及可能存在的问题。 Q:：What ‘s your name? Where are you come from? What’s you hobby? Are you interesting in Accounting? Why you chose accounting be your major? 2．在交流的基础上，列举国内外企业的实例，以及会计于其他学科之间的联系，阐述学好会计的重要性。 Q：Would you please tell me what accounting is? 3．介绍目前国内、国外与会计专业有关的职业及考试类别，增强学生学好该课程的信心，提高学生今后学习的主动性、自觉性。 Q：Being a student graduated in accounting, what kinds of job he can do? Or how many choices he has? Such as which company? 4．向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提高学习效果。 Text book : Introduction How to use this book
《西方财务会计》教学大纲 课程名称：西方财务会计 课程编码：B0431050 适用专业及层次：财务管理本科 课程总学时：36 课程总学分：2 理论学时：36 实践学时：0 先修课程：《基础会计》《财务会计》 一、课程的性质、目的与任务 本课程是会计学专业的双语教学课程。其学习目的在于使学生全面、系统地理解西方国家,尤其是美国财务会计的基本理论、基本知识和方法；掌握西方企业经济业务的会计处理方法；培养和提高学生正确分析和处理西方会计实际问题的能力；毕业后能较好地适应外资企业会计工作的需要。学习本课程，要求学生理解西方财务会计的概念、特征、目标、基本假设、基本原则等基本理论；掌握西方企业经济业务所引起的资产、负债、所有者权益、收入、费用、利润六大会计要素增减变化及其结果的会计处理方法和程序；能运用西方财务会计学的基本理论、知识和方法，正确分析和解决涉外会计核算中的各种实际问题。 二、教学内容、教学要求及教学重难点 Chapter1 Introduction to Accounting and Business 【教学内容】the nature of a business.；the role of accounting in business；the importance of business ethics and the basic principles of proper ethical conduct；Describe the profession of accounting；the development of accounting principles and relate them to practice；the accounting equation and define each element of the equation.；how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation 【教学要求】 1.Describe the nature of a business. 2. Describe the role of accounting in business. 3. Describe the importance of business ethics and the basic principles of proper ethical conduct. 4. Describe the profession of accounting. 5. Summarize the development of accounting principles and relate them to practice. 6. State the accounting equation and define each element of the equation. 7.Explain how business transactions can be stated in terms of the resulting change in the basic elements of the accounting equation
财务会计英文简历 name: gender: male wedlock: single nation: han residence: jiangxi-fuzhou age: 25 location: guangdong-dongguan height: 169cm target locations: guangdong target positions: financing/audit/stat.-accountant desired salary: negotiable education 20xx-09 ～ 20xx-07 nanchang engineering college cpa doctor degree 20xx-09 ～ 20xx-07 zhongkai agricultural engineering college nvironmental engineering bachelor degree training 20xx-11 ～ 20xx-12 ciq huizhou inspection declaration member work experience2 years 3 months work experience,and served on 1 panies. pany type: foreign enterprise pany category: other production,manufacturing,processing job title: positions: audit executive/assistant
job description: the main responsibility for the whole financial work, so the monthly statements to recover the purchase price, the collation and verification of certificates, invoicing statements , the cost breakdown in a variety of financial statements. reason for leaving: financial crisis. the pany faces closure special skills puter level: junior puter skills: familiar with the office puter, will excle and word strengths: proficient in office software, will use accounting software (in the pany using a ufida erp) proficient in business, procurement, pmc and other departments workflow. familiar with the financial deal with the internal and external current account..WTT. language skills chinese: general cantonese: very bad english level: spoken general other: general career objective
会计术语中英文对照
会计专业术语中英文对照 A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已吸收制造费用 A (3)absorption costing 吸收成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale
承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业A (11)accountant 会计师A (12)accounting 会计A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间
A (17)accounting policies 会计方针 A (18)accounting rate of return 会计报酬率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间 A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用 A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition
短期借款 Short-term borrowing 应付账款 Accounts payable 预计负债 Projected liabilities 预付账款 Prepaid Accounts AAA 美国会计学会 Abacus 《算盘》杂志 abacus 算盘Abandonment 废弃 ,报废 ;委付 abandonment value 废弃价值abatement ①减免②冲销 ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数 ,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付 absolute priority 绝对优先求偿权absolute value 绝对值 absorb 摊配 ,转并 absorption account 摊配账户 ,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 accelerated cost recovery system 加速成本收回制度 accelerated depreciation method 加速折旧法 , 快速折旧法 acceleration clause 加速偿付条款 ,提前偿付条款 acceptance ①承兑②已承兑票据③验收 acceptance bill 承兑票据 acceptance register 承兑票据登记簿 acceptance sampling 验收抽样access time 存取时间 accommodation 融通 accommodation bill 融通票据 accommodation endorsement 融通背书 account①账户，会计科目②账簿，报表③账目，账项④记账accountability 经营责任 ,会计责任 accountability unit 责任单位 Accountancy 《会计》杂志 accountancy 会计accountant 会计员，会计师 accountant general 会计主任 ,总会计 accounting in charge 主管会计师 accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告 accountant,s responsibility 会计师职责 account form 账户式 , 账式accounting ①会计②会计学 accounting assumption 会计假 定 ,会计假设 accounting basis 会计基准 ,会计基本方法accounting changes 会计变更 accounting concept 会计概念accounting control 会计控制 accounting convention 会计常规 ,会计惯例 accounting corporation 会计公司 accounting cycle 会计循环 accounting data 会计数据 accounting doctrine 会计信条 accounting document 会计凭证 accounting elements 会计要素 accounting entity 会计主 体 ,会计个体 accounting entry 会计分录 accounting equation 会计等式 accounting event 会计事项 accounting exposure 会计暴露 ,会计暴露风险 accounting firm 会计事务所 Accounting Hall of Fame 会计名人堂 accounting harmonization 会计协调化 accounting identity 会计恒等式accounting income 会计收益 accounting information 会计信息 accounting information system 会计信息系统 accounting internationalization 会计国际化 accounting journals 会计
会计名词中英文对照 abnormal damage and loss 非常损失abnormality 异常性 absorption costing 归纳成本法 accelerated depreciation method 加速折旧法 accelerated deprecviation 加速折旧 account 会计科目 account analysis method账户分析法 Accountant会计人员A accounting basis 会计基础 accounting changes会计变动 accounting cycle会计循环 accounting error 会计错误 accounting income会计所得 Accounting Report 会计报告AR accounts receivable 应收帐款 accountting rate of return 会计报酬率 accrual basis 应计基础 accrued expenses 应计费用 accrued items 应计项目 accrued liabilities应计负债
accrued revenues 应计收益 accumulated depreciation 累计折旧accumulated rights累积权益 acid-test ratio(quick ratio)酸性测验比率 activity accounting 作业会计( 责任会计) activity based cost system 作业制成本制度 activity or productivity analysis 活动/生产能力activity variance 作业差异 activity-based accounting 作业制会计 activity-based costing 作业制成本 actual costing 实际成本法 actual costs 实际成本 additional markup再加价 additional markup cancellation 再加价取销adjusting 调整 aging of accounts receivable 帐龄分析法 all financial resources concept 全部财务资源观念allowable cost 可允成本 allowance for doubtful accounts 备抵坏帐allowance method 备抵评价法 American Accounting Association 美国会计学会AAA annuity 年金 applied factory overhead已分摊制造费用appraisal 估价 appraisal costs 鉴定成本
中西方财务会计的差 异
专 业 英 语 论 文 系部：会计系 姓名：许啊倩 学号: 201512012313
班级： ZB会计153 班 目录 一、存货的概念及分类 (5) 二、存货数量的确定对存货数量的确定 (7) 三、存货人帐价值的确定 (7) 四、存货的计价方法 (8) 五、总结 (9) 我们认为，随着会计制度改革的日趋完善,国家财政承受能力的不断增强,应当逐步引人并采用成本与市价孰低法 ,这对于企业发展和社会长远发展都是极其有利的。 (9) 六、参考文献 (9) 中西方会计存货核算上的异同摘要：我国自1993年以来实施的一系列财务会计制度改革，使我国财务会
计在广泛的领域实现了与国际惯例的协调一致。但由于一国的会计受经济体制、经济发展水平、法律环境、金融环境、文化环境、政治环境等诸多因素的影响，目前，我国的财务会计与以美国为代表的西方财务会计仍存在一定的差异。我国企事业单位的会计核算要遵循我国颁布的会计准则和会计制度，西方财务会计并不能在我国的会计实务中得到运用，但我国正处于市场经济体制日益完善和经济高速发展的时期，财务会计也处于不断变革之中，了解中西财务会计的差异并分析差异形成的原因，对发展和完善我国的会计体系，提高会计人员对未来的适应能力有着重要意义。 中国人讲悟性，“悟”即领会，觉醒，成语中有恍然大悟、执迷不悟之说。据《孟子》一书记载：我国伟大的思想家、教育家孔子曾当过一段时间管钱粮的小官，他给会计下过一个定义，曰“会计当而已矣”。何为“当”？“当”就是量入为出、谋求收支平衡，也即会计标准。至于如何“当”则无具体规范可循，从业人员具体拿捏，全靠一个“悟”字。就连佛教传入中国后也进行了本土化改造，一改理论严谨的唯识宗，而是直指心境的禅宗，“禅”是指能通过静坐默想领悟佛理。此种思维方式源于中国的封建制度，事事有规范，皇帝就没人当；行行讲规范，教会徒弟，饿死师傅。因此，凡事必需神秘，人们不愿意将隐性知识显性化，故凡事只能靠“悟”。 西方人讲规范，规范即标准。此种思维方式源于西方工业革命、资本主义制度。西方社会事事有规范，如果不讲规范，就没有资本主义今天的规模与发展。 中国政府总是统管着中国财务，国家财务如此，企业财务也是如此，究其原因主要是由于中国经济体制的影响，正是在这种体制下国家政府采用了详尽
【财务会计管理】国际企业会计术语中英文对照 xxxx年xx月xx日 xxxxxxxx集团企业有限公司 Please enter your company's name and contentv
国际企业中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损）Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润
Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失
财务术语中英文对照大全一、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
(文档含英文原文和中文翻译) 中英文对照外文翻译 附件：外文翻译译文 战略财务会计在中小企业 摘要：随着社会经济的发展和科学技术的进步,中国的企业在一个充满机会和危险的阶段。介绍了安全会计的含义和意义战略财务会计中存在的问题,阐述了财务策略进行小中型企业一起,最后提出了一些对策和原因。 关键词：中小企业的战略财务会计、问题、对策
一个企业的不确定性的金融环境其财务活动充满风险。除了机会,有许多的危险从时间,以时间,其财务会计。因此,它已经成为了成功的关键一个企业的财务会计是否能跟踪的趋势变化什么是有用的吸收。应当拒绝接受什么是有害的。战略会计思想是非常重要的在企业的财务会计,因为我们必须努力去分析和把握一般环境和发展一个企业的发展趋势,从而提高适应能力、可变性和适用性的金融中心会计不确定环境。目前,中小企业在100年通过了工商登记、以企业总数的90%。因此,其战略财务会计是特别重要的,这也是本论文的主题。 1 简介 战略性的财务会计是财务会计理论,根据该融资应该的在最适当的方式进行,采集到的资本必须利用和会计的最有效的方式虽然企业和决策和利润分配应该最合理。根据其内涵,总结三个主要内容的战略财务会计,包括融资策略,投资战略和利润分配决策策略。详情如下: 融资策略 高度发达的现代企业具有的销售急剧增长。当面对这样一种局势,企业倾向于有很大的要求从股票和应收账款是资本的提升。更大的为销售增长的张力,但更大的资本要求。因此,在融资策略都具有十分重要的意义战略会计财务。融资策略的功能在于明确的指导方针融资、铺设融资目标下,建立整体规模、融资渠道和方法,安排战略资本结构优化方案,从各方面对此作了相应的对策,以达到融资目标,最后预测和收集的大量资金的企业的需要。 投资策略 为核心的战略财务会计,这种策略决定一个企业只能分配它的首都资源合理而有效的方法。投资策略包括确认投资固定资产的方向、公司规模和资本规模、投资选择相关的外部扩张或内部扩张,改革旧的产品或开发新的、独立或联合操作,自有资金投资决定或贷款之间的百分比固定资产、流动资产、投资策略和风险和那些在通货膨胀。 利润分配决策策略 这个策略,包括会计资本收益和设立股份奖金分配制度,主要的交易一个企业比例,搁在长期底图在扩大规模、提高员工福利和自身的生活水平。利润分配决策战略旨在满足需求,对于资产资本的发展和改进企业的核心竞争力根据相关的投资
初级会计 初级会计 会计术语名称英文名称 对账（checking） 对应账户（corresponding accounts） 定期清查（Periodic checking method） 定期盘存制（periodic inventory system） 订本式账簿（bound book） 调整账户（adjustment accounts） 调整分录（adjusting journal entry） 单式记账凭证（single account title voucher） 单式记账法（single-entry bookkeeping） 从属账户（Secondary accounts） 成本计算账户（costing accounts） 财产清查（physical inventory） 簿记（bookkeeping） 不定期清查（non-periodic checking method） 补充登记法（correction by extre recording） 表外账户（off-balance sheet accounts） 备抵账户（provision accounts） 备抵附加账户（provision and adjunct accounts） 备查账簿（memorandvn） 序时账簿（book of chronological entry） 一次凭证（single-record document）银行存款日记账（deposit journal） 永续盘存制（perpetual inventory system） 原始凭证（source document） 暂记账户（suspense accounts） 增减记账法（increase-decrease bookkeeping） 债权结算账户（accounts for settlement of claim）债权债务结算账户（accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt） 账户（account） 账户编号（Account number） 账户对应关系（debit-credit relationship） 账项调整（adjustment of account）