會計類詞資料匯小講堂培訓資料

1、會計類詞匯小講堂 （一 ）Account，Accounting 和 AccountantAccount 有很多意思， 常見的主要是 “說明、解釋；計算、帳單；銀行帳戶 ”。 例如：1 He gave me a full account of his plan。 他把計劃給我做了完整的說明。2 Charge it to my accoun。t把它記在我的帳上。3 Cashier： Good afternoon。 Can I help you ？ 銀行出納：下午好，能為您做什么？ Man： I'd like to open a bank account 男人：我想開一個銀行存款帳戶。還有

2、account title（帳戶名稱、會計科目）、 income account（收益帳戶）、 account book（帳簿）等。在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應變?yōu)闀?計、會計學。例如：1 Accounting is a process of recording， classifying， summarizing and interpreting of those business activities that can be expressed in monetary terms 會計是一個以貨幣形式對經濟活動進行記錄、分類、匯總以及

3、解釋的過程。2 It has been said that Accounting is the language of business 據(jù)說會計是 “商業(yè)語言 ”3 Accounting is one of the fastest growing profession in the modern business world會計是當今經濟社會中發(fā)展最快的職業(yè)之一。4 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting 財務會計和管理會計是會計的兩個主要的專門

4、領域。其他還有 accounting profession（會計職業(yè)）、 accounting elements（會計要 素）等。Accountant 比 Account 只多 ant 三個字母，其意思是會計師、會計人員。例 如：1 A certified public accountant or CPA， as the term is usually abbreviated， must pass a series of examination，s after which he or she receives a certificate 注冊會計師（或，注冊會計師的縮寫） ，必須通過一系列考試

5、方可取得證書。2 Private accountant ， also called executive or administrative accountan，t handle the financial records of a business私人會計師，也叫做主管或行政會計師，負責處理公司的財務帳目。 總之，這三個詞，有很深的淵源關系。會計類詞匯小講堂（二）Assets、Liabilities 和 Owner's Equity這三個詞分別是資產、負債和所有者權益，是會計等式的三個要素。Assets 這個詞表示資產時一定要用復數(shù)形式， 即詞尾要有 “s?！比绻挥脧?數(shù)形式，就成為

6、 “寶物，天賦、技能 ”的意思。例如：1 Assets are properties that are owned and have monetary valu；efsor instance， cash，inventory，buildings，equipment資產是指企業(yè)所擁有的、具有貨幣價值的財產，如現(xiàn)金、存貨、建筑物、設 備。2 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units資產是由企業(yè)擁有或控制并能用貨幣

7、計量的經濟資源。3 Assets can be classified into current assets and noncurrent assets 資產可以劃分為流動資產和非流動資產。Liabilities 是 liability 的復數(shù)形式。它的意思是法律上的責任、義務。如 liability for an accident （肇事的責任）； liability to pay taxes （納稅的義務）。 只有其為復數(shù)形式 liabilities 時才表示負債、債務的意思。例如：1 Liabilities are the obligations or debt that a busin

8、ess must pay in money or services at some time in the future負債是指將來需用貨幣或服務償還的債務或履行的義務。2Liabilities are amounts owned to outsiders，such as notes payabl，e accounts payable， bonds payable負債是欠外部的數(shù)額，如應付票據(jù)、應付帳款、應付債券。Owner's equity 是由 owner （所有者、業(yè)主）和 equity （權益）構成為 “業(yè) 主權益 ”。例如：1 Owner's equity repre

9、sents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities 業(yè)主權益代表業(yè)主對企業(yè)凈資產的權益或要求權， 凈資產是指企業(yè)的資產總 額與負債之間的差額。2 Capital is the interest of the owners in an enterprise Also known as owner's equity資本是企業(yè)所有者的利益，也稱

10、為業(yè)主權益。3 Owner's equity include owner“s investment in a business and accumulatedoperating results since the beginning of the operation業(yè)主權益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經營成果。 上述會計要素相互之間的關系用一個簡單的數(shù)學公式來表示， 就是會計恒等 式：AssetsLiabilities Owner's equity 資產負債業(yè)主權益會計類詞匯小講堂 （三 ）Ledgers 和 JournalsLedgers 在簿記上是分類賬的意思，可

11、以和其他詞匯搭配，構成許多會計詞 匯。如 ledger account（s 分類賬戶） 、general ledge（r 總分類賬） 、subsidiary ledger （明細分類賬）等。例如：1 Ledger accounts are used to record business transactions' effect on an accounting entity分類賬戶被用來記錄交易對會計主體的影響。2 A ledger account is simply a record of changes（ increase and decreas）eand balances in

12、value of a specific accounting item分類賬戶不過是特定會計項目價值的變動（增加與減少）和結余的記錄。3 The general ledger is the book used to list all the accounts established by an organization總分類賬是一本列出一個單位所設立的全部帳戶的賬本。4 Further simplification of the general ledger is brought about by the use of subsidiary ledger使用明細分類賬使總分類帳更加簡化明了。5

13、The advantages of subsidiary ledger are as followin：g （ 1）reduces ledger detail ；（ 2）permits better division of labor；（ 3）permits a different sequence of accounts；（ 4）permits better internal control。明細分類賬的優(yōu)點如下； （1）減少分類賬的細節(jié)； （ 2）使勞動分工更合理； （ 3）允許不同的賬戶排序（ 4）便于更好地內部控制。Journal 比較常用的意思是 “日記、日志；雜志、刊物”，如 ke

14、ep a journal （記 日志）、 a ship's journal （航海日志）， a monthly journal （月刊），單詞 diary 也有“日記”的意思，但 journal 比 diary 更強調“正式記錄 ”。Journal 在會計詞匯 上的意思是 “日記賬 ”。例如：1 In a western accounting system， the information about each business transaction is initially recorded in an accounting record called a Journal在西方會計

15、體系中， 有關每筆經濟交易的資料最初是記在一本叫做 “日記賬” 的會計賬上。2 A journal is a chronological（arrange in order of time ） record of business transactions日記賬是對經濟交易的序時（即按時間的順序）記錄3 In a journal entry， the debits and credits for given transaction are recorded together， but when the transaction is recorded in the ledge，r the debi

16、ts and credits are entered in different accounts在日記帳上記賬時， 既定交易的借方和貸方一起被記錄， 但在分類賬記錄中， 一筆交易的借方和貸方進入不同的賬戶中。4 A journal may be a general journal or it may be a group of special journals日記賬可以是一本通用日記賬，也可以是一組特種日記賬。會計類詞匯小講堂 （四 ）Current assets、fixed assets 和 Current liabilitiesCurrent 是一個很有意思的詞匯。它既可以是形容詞，也可以

17、是名詞。作為 形容詞， current 意思是“通用的、流通的，現(xiàn)在的 ”，如 current money（通貨）， current English（現(xiàn)代英語），current fashion（目前流行的風尚） ；作為名詞，current 的意思是 “水流、氣流，電流，動向、潮流”，如 the current of a river （河的水流） ， the cold current （寒流） ，a direct current （直流電） ，the current of public opinion （輿論的動向）。在這里，還要特別提到英國的兩種存款current account （活期存款，

18、也相當于美國銀行中的 checking account ）和 deposit account （儲蓄存 款，也相當于美國銀行中的 savings account ）。如果你到英國銀行對柜員說： “ Could you tell me what sorts of accoutsn there are ？”（您能告訴我有幾種什么存 款嗎？）銀行柜員就會說： “Wel，l there are basically two types of accounts There's a current account and a deposit account With the current acco

19、unt you can pay for things by cheque， but you don't earn any interest With the deposit account ，you earn interest ，but you can't pay for things by cheque（基本上”有兩種存款，一種活期存款，一種儲蓄存款；活期存款你可以用支票支付，但沒 有利息；儲蓄存款可以掙到利息，但不能用支票支付。）Current assets 就是“流動資產 ”。例如：1 Current assets are the assets reasonably ex

20、pected to be converted into cash or used in the current operation of the busines（s The current period is generally taken as one year） Examples are cash， notes receivable， accounts receivable， inventory ， and prepaid expenses流動資產指的是有充分理由認為在當期經營活動中轉換成現(xiàn)金或被使用的 資產（一般是一年期）。現(xiàn)金、應收票據(jù)、應收帳款、存貨以及預付的費用都屬 于流動資產。說

21、到流動資產，就不能不提到另一個詞匯 fixed assets（固定資產）。例如： 2 Fixed assets are the long lived assets used in the production of goods or services These asset，s sometime called noncurrent assets， are used in the operation of business rather than being held for sale固定資產是在產品和服務的生產過程中使用的壽命較長的資產。 這些資產有 時稱為非流動資產，是公司經營中為了使用而不

22、是為銷售而置備的資產。Current liabilities 就是 “流動負債 ”。例如：3 Current liabilities Debts which must be satisfied from current assets within the next operating period， usually one year Examples are accounts payabl，e notes payable， the current portion of long term debt， and various accrued items such as salaries paya

23、ble and taxes payable流動負債。在下一個經營期間，通常是一年內必須用流動資產償還的債務。 應付帳款、 應付票據(jù)、長期債務的當期分攤額， 以及諸如應付工資和應付稅款等 種種應計項目都是流動負債。會計類詞匯小講堂 （五 ） Receivable 、Payable 和 Prepaid將 Receivable 和 Payable 兩個詞稍加比較， 不難發(fā)現(xiàn)它們后面的四個字母相 同，都有 able ，這是英語詞匯構成的后綴之一。這個詞綴緊接在動詞之后， 使動詞變成形容詞，表示 “能夠、適于、可、 應 ”。Receive（收到、接受）加上 able 成為 receivable，其意義

24、也相應成為 “能收的、應收的 ”；同樣 pay（付款、支付）加上 able 也相應成為 “應付的 ”。這里要特別提到的是， 動詞后綴有 able 所形成的形容詞， 和一般形 容詞不同，在修飾名詞時，它不在名詞之前而在名詞之后。 例如 accounts receivable （應收賬款）、 accounts payable （應付賬款）、 notes receivable（應收票據(jù)）、 notes payable（應付票據(jù)）。下面舉出幾個句子來操練一下這幾個會計詞匯：1 A business with many credit customers would set up the general

25、ledger Accounts Receivable account for all credit customers and a separate account for each credit customer有很多賒購客戶的企業(yè)應設置一個應收帳款總分類賬戶， 登記所有賒購客戶 欠的貨款，并為每個賒購客戶設置一個明細賬戶。2 Accounts Receivable are often classified as current assets 應收賬款通常歸入流動資產。3 Accounts receivable arise when a business sells goods and se

26、rvice on credit 當企業(yè)以賒賬方式銷售產品或提供服務時，就產生應收賬款。4 A promissory note is regarded as notes receivable for the payee and notes payable for the maker本票對受款人來說是應收票據(jù)，對出票人來說則是應付票據(jù)。5 Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as cu

27、rrent assets and are recorded at face value能在下一個會計年度或下一個經營周期收回和轉換成現(xiàn)金的應收票據(jù)， 歸入 流動資產，并按面值入賬。6 Accounts payable and notes payable are typical example of current liabilities 應付賬款和應付票據(jù)是流動負債的典型例子。7 As stated above， accounts payable and notes payable are usually created by a company's economic activiti

28、es， such as purchases of merchandise and services received in the normal course of business如前所述，應付賬款和應付票據(jù)通常產生于企業(yè)的經營活動， 例如在正常經 營過程中的賒賬購買商品和接受服務。Prepai（d 預付的） 這個詞和前面的 Pay 關系非常密切，實際上就是在 pay 的 過去分詞 paid 前加上一個前綴 pre，這個前綴表示 “前、預先 ”之意，合起來就 是“預付的”。例如：8 Assume that a business paid a $1200 premium on April 1

29、for one year's insurance in advance This represents an increase in one asse（t prepaid expense） and a decrease in another asse（t cash） Thus， the entry would be ：Dr Prepaid ExpensesPrepaid Insurance $1200Cr Cash $1200假設，一個公司 4月 1日支付了 1200美圓的保險費預付一年的保險費。這 意味著一種資產（預付費用）的增加，另一種資產（現(xiàn)金）的減少。因此，會計 分錄應為：借：

30、預付費用 預付保險費 1200 美元 貸：現(xiàn)金 1200 美元會計類詞匯小講堂 （六 ）Inventory（存貨）Inventory （存貨），在會計英語詞匯中是最基本的詞匯之一，與這個詞匯 有關的詞匯， 比如與存貨計價有關的方法， 在會計報表及其說明解釋中是經?？?以見到的，因此，就讓我們將它們放在一起來漫談。例如：1 Inventory must be measured at the acquisition cost in conformity with the historical cost principle存貨必須遵循歷史成本原則按取得成本計價。2 In manufacturing

31、business there are three major types of inventorie：s raw materials， goods in process of manufactur，e and finished goods對于工業(yè)企業(yè)而言，主要有三類存貨：原材料、半成品和產成品。 下面這幾個都是存貨計價的專門詞匯，不能不談到。Specific identification method （個別辨認法）3 Under the specific identification method， the specific actual cost is assigned to each u

32、nit在個別辨認法下，要按每一存貨項目辨認實際成本。4 Averagecost method （平均成本法）Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale可供銷售的商品成本總值除以可供銷售的商品數(shù)量就得到平均單位成本。5 Firstin ， first out method （先進先出法）Under the first in， first out method， it is assumed that

33、the first units acquired are the first ones sol；d ending inventory is valued at the most recent purchase prices在先進先出法下， 假設企業(yè)首先銷售最早購入的商品， 期末存貨按最近的購 貨價格計價。6 Last in ， first out method （后進先出法）The title of this method suggests that the most recently acquired goods are sold first ， and that the ending in

34、ventory consists of“ old ” goods acquired in the earliestpurchases這種方法的名稱意味著最后購進的商品最先銷售出去， 而期末存貨由那些最 早購入的 “老”存貨構成。會計類詞匯小講堂 （七 ）Long term Assets 和 Long term liabilitiesLongterm（長期的）和 Assets、Liabilities 結合，分別構成 Longterm assets （長期資產）和 Longterm liabilities （長期負債）。Longterm asse（ts長期資產）也有寫成 Longlived ass

35、ets 的，與 Fixed assets （固定資產）、 Plant and equipmen（t 廠房和設備），甚至還有 property（財產） 相互重疊。請看幾個例句：1 Long term assets are characterized by highly economic value，s physical and nonphysical substanc，e useful life of more than one accounting period長期資產有如下特征： 經濟價值高， 具有實物形態(tài)或不具有實物形態(tài)， 使用 年限超過一個會計期間。2 Long term assets

36、are classified into tangible assets and intangible assets 長期資產可以分為有形資產和無形資產。3 Tangible assets include lan，d buildings， plant and equipment 有形資產包括土地、房屋、廠房和設備4The term plant and equipment is used to describe long lived assets acquired for use in the operation of the business and not intended for resal

37、e to customers術語 “廠房和設備 ”用來描述企業(yè)為經營使用而購買并不打算再出售給顧客 的長期資產。5 The term fixed assets has long been used in accounting literature to describe all types of plant and equipment長期以來，會計文獻一直使用 “固定資產 ”這一名詞來代表各種廠房和設備。6 The term intangible assets is used to describe assets which are used in the operation of the b

38、usiness but no physical substanc，e and non current無形資產是指應用于企業(yè)的經營活動，但沒有實物形態(tài)且非流動的資產。7 Intangible assets include goodwil，l patents， trademarks， copyrights， and franchise無形資產包括商譽、專利權、商標、版權，以及專營權。Longterm assets（長期負債）是企業(yè)由于過去交易事實或行為而產生的， 并將于一年或超過一年的一個營業(yè)周期以上償還的債務。一般有應付公司債券、 應付長期票據(jù)等。例如：8 Long term liabiliti

39、es are obligations that do not qualify as current liabilities Mortgages payable， long term leases， long term notes payable， and bond payable are a few examples of long term liabilities 長期負債是指不符合流動負債條件的負債。 應付抵押借款、 長期租賃、 應付 長期票據(jù)，以及應付債券都是長期負債的一些例子。9 Long term liabilities are measured in accordance with

40、 historical cost principle長期負債按照歷史成本原則計量。10 Bonds payable are the typical example of longterm liabilities 應付債券是長期負債的典型例子。會計科目一、 資產 assets1、流動資產 current assets111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents1111 庫存現(xiàn)金 cash on hand1112 零用金 /周轉金 petty cash/revolving funds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in tr

41、ansit1117 約當現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents112 短期投資 short-term investments1121 短期投資 -股票 short-term investments - stock1122 短期投資 -短期票券 short-term investments - short-term notes and bills1123 短期投資 -政府債券 short-term investments - government bonds1124 短期投資 -受益憑證 short-t

42、erm investments - beneficiary certificates1125 短期投資 -公司債 short-term investments - corporate bonds1128 短期投資 -其它 short-term investments - other1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market113 應收票據(jù) notes receivable1131 應收票據(jù) notes receivable1132 應收票據(jù)貼現(xiàn) discounted notes recei

43、vable1137 應收票據(jù) -關系人 notes receivable - related parties1138 其它應收票據(jù) other notes receivable1139 備抵呆帳 應收票據(jù) allowance for uncollec- tible accounts- notes receivable114 應收帳款 accounts receivable1141 應收帳款 accounts receivable1142 應收分期帳款 installment accounts receivable1147 應收帳款 -關系人 accounts receivable - rela

44、ted parties1149 備抵呆帳 應收帳款 allowance for uncollec- tible accounts - accounts receivable118 其它應收款 other receivables1181 應收出售遠匯款 forward exchange contract receivable1182 應收遠 匯 款 -外幣 forward exchange contract receivable - foreign currencies1183 買賣遠匯折價 discount on forward ex-change contract1184 應收收益 earn

45、ed revenue receivable1185 應收退稅款 income tax refund receivable1187 其它應收款 - 關系人 other receivables - related parties1188 其它應收款 - 其它 other receivables - other1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables121122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷商品 consigned

46、 goods1213 在途商品 goods in transit1219 備抵存貨跌價損失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄銷制成品 consigned finished goods1223 副產品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and suppli

47、es in transit1229 備抵存貨跌價損失 allowance for reduction of inventory to market125 預付費用 prepaid expenses1251 預付薪資 prepaid payroll1252 預付租金 prepaid rents1253 預付保險費 prepaid insurance1254 用品盤存 office supplies1255 預付所得稅 prepaid income tax1258 其它預付費用 other prepaid expenses126 預付款項 prepayments1261 預付貨款 prepayme

48、nt for purchases1268 其它預付款項 other prepayments128129 其它流動資產 other current assets1281 進項稅額 VAT paid ( or input tax)1282 留抵稅額 excess VAT paid (or overpaid VAT )1283 暫付款 temporary payments1284 代付款 payment on behalf of others1285 員工借支 advances to employees1286 存出保證金 refundable deposits1287 受限制存款 certific

49、ate of deposit-restricted1291 遞延所得稅資產 deferred income tax assets1292 遞延兌換損失 deferred foreign exchange losses1293 業(yè)主(股東)往來 owners( stockholders) current account1294 同業(yè)往來 current account with others1298 其它流動資產 -其它 other current assets - other2、基金及長期投資 funds and long-term investments131 基金 funds1311 償債

50、基金 redemption fund (or sinking fund)1312 改良及擴充基金 fund for improvement and expansion1313 意外損失準備基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 長期投資 long-term investments1321 長期股權投資 long-term equity investments1322 長期債券投資 long-term bond investments1323 長期不動產投資 long-term real estate i

51、n-vestments1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance1328 其它長期投資 other long-term investments1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments3、固定資產 property , plant, and equipment141 土地 land1411 土地 land1418 土地 -重估增值 land - revaluation increments142 土

52、地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 - 重估增值 land improvements - revaluation increments1429 累積折舊 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 - 重估增值 buildings -revaluation increments1439 累積折舊 -房屋及建物 accumulated depreciati

53、on - buildings144146 機（器）具及設備 machinery and equipment1441 機（器）具 machinery1448 機（器）具 - 重估增值 machinery - revaluation increments1449 累積折舊 -機（器）具 accumulated depreciation - machinery151 租賃資產 leased assets1511 租賃資產 leased assets1519 累積折舊 -租賃資產 accumulated depreciation - leased assets152 租賃權益改良 leasehold

54、improvements1521 租賃權益改良 leasehold improvements1529 累 積 折 舊 - 租 賃 權 益 改 良 accumulated depreciation - leasehold improvements156 未完工程及預付購置設備款 construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 預付購置設備款 prepayment for equipment158 雜項固定資產 miscellaneous property, pl

55、ant, and equipment1581 雜項固定資產 miscellaneous property, plant, and equipment1588 雜項固定資產 -重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累積折舊 - 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment16 遞耗資產 depletable assets161 遞耗資產 depletable asse

56、ts1611 天然資源 natural resources1618 天然資源 -重估增值 natural resources -revaluation increments1619 累積折耗 -天然資源 accumulated depletion - natural resources17 無形資產 intangible assets171 商標權 trademarks1711 商標權 trademarks172 專利權 patents1721 專利權 patents173 特許權 franchise1731 特許權 franchise174 著作權 copyright1741 著作權 cop

57、yright175 計算機軟件 computer software1751 計算機軟件 computer software cost176 商譽 goodwill1761 商譽 goodwill177 開辦費 organization costs1771 開辦費 organization costs178 其它無形資產 other intangibles1781 遞延退休金成本 deferred pension costs1782 租賃權益改良 leasehold improvements1788 其它無形資產 -其它 other intangible assets - other18 其它資產 other assets181 遞延資產 deferred assets1811 債券發(fā)行成本 deferred bond issuance costs1812 長期預付租金 long-term prepaid rent1813 長期預付保險費 long-term prepaid insurance1