财务会计英语专业词汇大全 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人 accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法 action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整 administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会 after-tax rate 税后利率
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
Accession Tax 财产增值税、财产增益税 Additional Tax 附加税 Admission Tax 入场税 Allowable Tax Credit 税款可抵免税;准予扣除税额 Amended Tax Return 修正后税款申报书 Animal Slaughter Tax 动物屠宰税 Annual Income Tax Return 年度所得税申报表 Assessed Tax. 估定税额 Assessment of Tax 税捐估定 Asset Tax 资产税 Back Tax 欠缴税款;未缴税额 Business Tax （工商）营业税;工商税 Capital Tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税（＝[缩]CTT）<英>资本转让税 Capital Transfer Tax 资本转移税;资本过户税 Company Income Tax / Company Tax 公司所得税 Corporate Profit Tax / Corporation Profit Tax 公司利润税;公司利得税 Corporate Profits After Taxes <美>公司税后利润（额）;公司税后收益（额） Corporate Profits Before Taxes <美>公司税前利润（额）;公司税前收益（额）Corporation Tax Act <美>公司税法 Corporation Tax Rate 公司税税率 Deferred Income Tax 递延所得税 Deferred Income Tax Liability 递延所得税负债 Deferred Tax 递延税额;递延税额 Development Tax 开发税;发展税 Direct Tax 直接税 Dividend Tax 股利税;股息税
《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
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
财务会计英语词汇43741087
财务会计英语专业词汇 a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金
acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会after-tax rate 税后利率
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
财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易
SOME WORDS OF ACCOUNTING & FINANCE Accountancy is the profession; accounting is the methodology; accountant is the person who is in charge of accounting. Bookkeeping 薄记 Income statement/profit and loss account 利润表 Balance sheet 资产负债表 Cash flow statement 现金流量表 Asset 资产 Liability 负债 Owner’s equity/capital 所有者权益Revenue 收入 Expense 费用 Income 收益 Depreciation 折旧 Full disclosure 充分披露 Double-entry system 复式记账 Financial accounting 财务会计Managerial accounting 管理会计 T ax accounting 税务会计 Cost accounting 成本会计 Generally accepted accounting principles 公认会计原则 Financial accounting standards board (FASB) 财务会计准则委员会 American institute of certified public accountants (AICP A)美国注册会计师协会Chinese institute of certified public accountants (CICPA)中国注册会计师协会Economic event 经济事件 Source document 原始凭证 External transaction 外部业务 Internal transaction 外部业务 Account 账户 Debit 借方 Credit 贷方 Cash in bank 银行存款 Receivable 应收款项 Prepaid expense 预付费用 Payable 应付款项Unearned revenue 预收收入Withdrawal 提存 T emporary account 暂时账户 Nominal account 虚账户 Real account 实账户 Chart of accounts 科目表 General ledger 总分类账 Normal balance 正常余额 Compound journal entry 复式分录General journal 普通日记账 Posting过账 Accounting cycle 会计循环 Adjustment 账项调整 Adjusted trial balance 调整后试算表Closing 结账 Post-closing trial balance 结账后的试算表Voucher 记账凭证 Receipt voucher 收款凭证 Payment voucher 付款凭证 Transfer voucher 转账凭证 Debt ratio 负债比率 Financial leverage 财务杠杆 Time period 会计期间 Fiscal year 财政年度 Calendar year 日历年度 Natural business year 自然经营年度Accrual basis权责发生制、应计制 Cash basis 收付实现、现金制 Prepaid items 预付项目 Unearned items 预收项目 Accrued items 应计项目 Deferrals and accruals 递延与应计Contra account 备抵账户 Net book value 账面净值 Closing entries 结账分录 Income summary 收益汇总Bookkeeping procedures 账务处理程序
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
一.专业术语 Accelerated Depreciation Method 计算折旧时，初期所提的折旧大于后期各年。加速折旧法主要包括余额递减折旧法 declining balance depreciation，双倍余额递减折旧法 double declining balance depreciation，年限总额折旧法 sum of the years' depreciation Account 科目，帐户 Account format 帐户式 Account payable 应付帐款 Account receivable 应收帐款 Accounting cycle 会计循环，指按顺序进行记录，归类，汇总和编表的全过程。在连续的会计期间周而复始的循环进行 Accounting equation 会计等式：资产= 负债+ 业主权益 Accounts receivable turnover 应收帐款周转率：一个时期的赊销净额/ 应收帐款平均余额 Accrual basis accounting 应记制，债权发生制：以应收应付为计算基础，以确定本期收益与费用的一种方式。凡应属本期的收益于费用，不论其款项是否以收付，均作为本期收益和费用处理。 Accrued dividend 应计股利 Accrued expense 应记费用：指本期已经发生而尚未支付的各项费用。 Accrued revenue 应记收入 Accumulated depreciation 累计折旧 Acid-test ratio 酸性试验比率，企业速动资产与流动负债的比率，又称quick ratio Acquisition cost 购置成本 Adjusted trial balance 调整后试算表，指已作调整分录但尚未作结账分录的试算表。 Adjusting entry 调整分录：在会计期末所做的分录，将会计期内因某些原因而未曾记录或未适当记录的会计事项予以记录入帐。 Adverse 应收帐款的帐龄分类 Aging of accounts receivable 应收帐款的帐龄分类 Allocable 应分配的 Allowance for bad debts 备抵坏帐 Allowance for depreciation 备抵折旧 Allowance for doubtful accounts 呆帐备抵 Allowance for uncollectible accounts 呆帐备抵 Allowance method 备抵法：用备抵帐户作为各项资产帐户的抵销帐户，以使交易的费用与收入相互配合的方法。 Amortization 摊销,清偿 Annuity due 期初年金 Annuity method 年金法 Appraisal method 估价法 Asset 资产 Bad debt 坏帐 Bad debt expense 坏帐费用：将坏帐传人费用帐户，冲销应收帐款 Balance sheet 资产负债表 Bank discount 银行贴现折价 Bank reconciliation 银行往来调节：企业自身的存款帐户余额和银行对帐单的余额不符时，应对未达帐进行调节。 Bank statement 银行对帐单，银行每月寄给活期存款客户的对帐单，列明存款兑现支票和服务费用。
Proposed Implementation Guidance IG1. The implementation guidance below further explains and illustrates the application of the proposed guidance. This implementation guidance does not address all possible variations. The actual facts and circumstances of particular financial instruments or transactions must be considered carefully in relation to the proposed guidance. Scope IG2. The proposed guidance applies to financial assets and financial liabilities that are not specifically excluded from the scope by paragraph 4. For example, the scope of the proposed guidance would include the following types of financial assets and liabilities: a. Accounts receivable and payable b. Other receivables and payables c. Originated and purchased loans d. Investments in debt securities e. Investments in equity securities (except investments in equity securities that qualify for the use of the equity method of accounting as discussed in paragraph 129) f. Core and noncore deposits g. Issued debt h. Hybrid financial instruments i. Financial derivative instruments j. Financial guarantees not covered by paragraph 4(d) and (o) k. Loan commitments and standby letters of credit (except loan commitments excluded from the scope by paragraph 4(j) and (k)). IG3. With respect to financial derivative instruments, the proposed guidance includes in its scope both those financial derivative assets and financial derivative liabilities that meet the definition of a derivative in Topic 815 and those financial derivative instruments that do not meet that definition because they do not have one or more characteristics of a derivative. IG4. Nonfinancial hybrid instruments are not subject to the scope of the proposed guidance. In addition, the proposed guidance is not applicable to hybrid instruments with insurance host contracts or lease host contracts because those types of financial instruments are excluded from the scope of the proposed guidance. In addition, the proposed guidance would require holders of hybrid instruments containing equity hosts to be measured at fair value with all changes in fair value recognized in net income. 67 IG5. In addition, hybrid financial instruments containing a liability component and an equity component will continue to be evaluated under guidance in Topic 470, 480, or another Topic to determine whether separation of an equity component is required. If so, the scope exception in paragraph 4(b) applies to that equity component and the proposed guidance would apply to the liability