金融會計英語

1、史麗史麗Basic Basic elements of accountingelements of accounting（1）Assets: Items of value owned by the business. For instance, cash, inventory, buildings, equipment, receivables, securities, intangibles, such as goodwill.（2） Liabilities：Debts the business owes to creditors and creditors claims on the as

2、sets, such as notes payable, accounts payable, bonds payable. Liabilities may also include certain deferred items, such as income taxes to be allocated and payments due on loans of mortgages that is what the organization owes. （3） Capital: The interest of the owners in an enterprise. Also known as o

3、wners equity, that is the investment in an organization or business by its owner or owners.Translate The Following Translate The Following Terms Into Chinese.Terms Into Chinese.1. entity concept 2.depreciation3. double entry system4.inventories5. stable monetary unit 6.opening balance7.current asset

4、 8.financial report貨幣貶值實體概念復(fù)式記賬制存貨（清單/報表）穩(wěn)定的貨幣單位期初余額流動資產(chǎn)財務(wù)報告duality concept9.prepaid expense 10.cash flow statement 11.tangible fixed asset 12.managerial accounting13.current liability 14.sales return and allowance 15.financial position16.sole proprietorship 預(yù)付費用現(xiàn)金流量表，現(xiàn)金收支表有形固定資產(chǎn)管理會計流動負(fù)債銷貨退回及折讓財務(wù)狀況獨

5、資會計英語Unit One Basic Knowledge of AccountingUnit Two Current AssetsUnit Three Long-term AssetsUnit Four LiabilitiesUnit Five Owners Equity會計英語Unit Six Revenue & ExpenseUnit Seven Financial StatementsUnit Eight Interpretations Of Financial StatementsUnit Nine Cost Accounting & Management AccountingUni

6、t Ten AuditingUnit One Basic Knowledge of AccountingObjectives1. In Section 1, students should understand the meaning of each accounting principle.2. In Section 2, students should understand the meaning of the accounting elements and the accounting equation.Unit One Basic Knowledge of Accounting3. I

7、n Section 3, T account and double-entry system are demonstrated. Students should know the structure of T account and understand how to make correct entries based on double-entry system .4. In Section 4 and Section 5, students should learn to make entries in the ledger accounts , journalize transacti

8、ons and post them to the ledgers.Unit One Basic Knowledge of AccountingNew Words and Expressionsaccounting principleaccounting elementaccounting equationshareholderassetliabilityowners equity會計原則會計要素會計方程式（會計等式）n. 股東n. 資產(chǎn)n. 負(fù)債所有者產(chǎn)權(quán)（資產(chǎn)凈值）Unit One Basic Knowledge of Accountingrevenueexpenseaccounting p

9、eriodcashaccounts receivableinventorynotes payablen. 收益，收入n. 費用會計核算期間n. 現(xiàn)金應(yīng)收賬款n. 存貨應(yīng)付票據(jù)Unit One Basic Knowledge of Accountingaccounts payablesalaries payableshareholders equitycapitalledgerchart of accountsledger accountprepaid insurance應(yīng)付賬款應(yīng)付工資股東權(quán)益n. 資本n .總分類賬會計科目表總賬賬戶預(yù)付保險費Unit One Basic Knowledge

10、of Accountingbank deposit 銀行存款cash receipt 現(xiàn)金收入financial position 財務(wù)狀況creditor n. 債權(quán)人creditors account 債權(quán)人賬戶transaction n. 經(jīng)濟業(yè)務(wù)T account 丁字賬戶Unit One Basic Knowledge of Accountingaccount number 賬戶編號debit n. & vt. 借方；借記credit n. & vt. 貸方；貸記enter vt. 登錄，記賬double-entry a. 復(fù)式的，復(fù)式記賬的entry n. 分錄supplies e

11、xpense 材料費用debit balance 借方余額Unit One Basic Knowledge of Accountingcredit balance 貸方余額miscellaneous expense 其他費用，雜項費用notes payable 應(yīng)付票據(jù) posting n. 過賬accounting cycle 會計循環(huán)，會計周期journal n. 日記賬general journal 普通日記賬Unit One Basic Knowledge of Accountingjournalizing n. 登日記賬general ledger 總賬payroll n. 工資表c

12、ash receipts 現(xiàn)金收入cash disbursements 現(xiàn)金支出sales on account 賒銷purchases on account 賒購adjusting and closing entries 調(diào)整及結(jié)賬分錄Unit One Basic Knowledge of AccountingUseful Expressions* Useful Sentences1. An accounting entity is an organization or a section of an organization that stands apart from other org

13、anizations and individuals as a separate economic unit. 會計實體是獨立于其他企業(yè)的某一企業(yè)或團體，或某一企業(yè)的部門，以及作為獨立經(jīng)濟單位的個人。Unit One Basic Knowledge of Accounting2. Under the going concern or continuity concept, accountants assume that the business will continue operating for the foreseeable future. 在持續(xù)經(jīng)營假設(shè)下，會計人員假定企業(yè)在可以預(yù)見的

14、將來持續(xù)經(jīng)營。Unit One Basic Knowledge of Accounting3. In all business firms, revenues and expenses may be measured either on cash basis or accrual basis. 所有企業(yè)的收入和費用可以按收付實現(xiàn)制或權(quán)責(zé)發(fā)生制計量入賬。Unit One Basic Knowledge of Accounting4. One of the principles of accounting is that information is provided to a clearly d

15、efined accounting entity. 會計的一個原則是會計信息應(yīng)向某一特定的會計主體提供。Unit One Basic Knowledge of Accounting5. The cost principle is derived, in large part, from the principle of objectivity. 成本原則主要是在客觀性原則的基礎(chǔ)上發(fā)展而來的。Unit One Basic Knowledge of Accounting6. The principle of consistency implies that a particular account

16、ing method, once adopted, will not be changed from period. 一致性原則的含義是，一旦采用某種會計方法，以后各期就不能改變。Unit One Basic Knowledge of Accounting7. The relationship among assets, liabilities, and owners equity can be expressed in the accounting equation. 資產(chǎn)、負(fù)債和所有者權(quán)益之間的關(guān)系可以用會計等式表示。Unit One Basic Knowledge of Accounti

17、ng8. The total figure for assets always equals the total figure for liabilities and owners equity. 資產(chǎn)總額總是與負(fù)債和所有者權(quán)益總額相等。Unit One Basic Knowledge of Accounting9. For an account, the left side is the debit side and the right side is the credit side. 賬戶的左邊是借方，右邊的是貸方。Unit One Basic Knowledge of Accountin

18、g10. Asset and expense increases are recorded as debit. 資產(chǎn)或費用增加記為借項。Unit Two Current AssetsObjectives1. In Section 1, students should understand the importance of cash and the accounting treatment of cash.2. In Section 2, students ought to learn the treatment of bad debt and how to make an allowance

19、 for doubtful accounts.Unit Two Current Assets3. In Section 3, students should understand the categories of inventories and learn to use the inventory valuation method.4. In Section 4, students must understand the meaning of short-term investments and learn the accounting treatment of short-term inv

20、estments.Unit Two Current AssetsNew Words and Expressionscash equivalentsbank draftstockbondsfundsaccounts receivablenotes receivable bank acceptance現(xiàn)金等價物銀行匯票股票債券基金應(yīng)收賬款應(yīng)收票據(jù) 銀行承兌匯票 Unit Two Current Assetstrade acceptance dividend receivableinterest receivableallowance for bad debtsprepaidRaw material

21、s商業(yè)承兌匯票應(yīng)收股利應(yīng)收利息 壞賬準(zhǔn)備 預(yù)付項目 原材料Unit Two Current AssetsLow-value consumption goods Semi-Finished goodsFinished goodsDifferences between purchasing and selling pricePrincipalInterestSecurities Exchange低值易耗品半成品產(chǎn)成品商品進銷差價本金利息證券交易所Unit Two Current AssetsUseful Expressions * Useful Sentences1. In the balance

22、 sheet, cash is listed first among the current assets, because it is the most current and liquid of all assets. 現(xiàn)金在資產(chǎn)負(fù)債表中位于流動資產(chǎn)之首,因為它流動性最強.Unit Two Current Assets2. Marketable securities shall be accounted for according to historical cost as obtained and be shown in book balance in accounting statem

23、ent. Income received or receivable from marketable securities in current period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss. 有價證券應(yīng)按取得時的實際成本記賬,應(yīng)當(dāng)以賬面余額在會計報表中列示.當(dāng)期的有價證券收益,以及有價證券轉(zhuǎn)讓所取得的收入與賬面成本的差額,計入當(dāng)期損益.Unit Two C

24、urrent Assets3. Prepaid expenses shall be amortized according to period benefiting ,and the balance shall be shown separately in accounting statement. 待攤費用應(yīng)當(dāng)按受益期分?jǐn)?未攤銷余額在會計報表中應(yīng)當(dāng)單獨列示.Unit Three Long-term AssetsObjectives1. In section 1, students should understand the definition, characteristics, init

25、ial and subsequent measurement of fixed assets.2. In section 2, students ought to understand the definition, characteristics, classification and amortization of intangible assets. 3. In section 3, students should learn how to calculate depreciation expenses.Unit Three Long-term AssetsNew Words and E

26、xpressionsasset n. 資產(chǎn) enterprise n. 企業(yè)tangible assets 有形資產(chǎn)economic benefit 經(jīng)濟利益rental n. 租賃，租金額administrative 管理的，行政的 Unit Three Long-term Assetsaccounting year 會計年度fixed assets 固定資產(chǎn)property n. 財產(chǎn)，地產(chǎn)，資產(chǎn)warehouse n. 庫房exchange n. 交換issuance of securities 發(fā)行股票Unit Three Long-term Assetsdonation n. 捐助l

27、ong-term assets 長期資產(chǎn)economic value 經(jīng)濟價值useful life 使用壽命original cost 原始成本historical cost 歷史成本，原始成本Unit Three Long-term Assetsactual cost 實際成本，原始成本additional cost 附加費用expenditure n. 支出，花費，開銷intended use 預(yù)定可使用狀態(tài)installation cost 安裝費professional fees 專業(yè)人員服務(wù)費Unit Three Long-term Assetsoverhead cost 管理費b

28、uilding permit fee 建設(shè)許可費lump sum purchase 整批購買acquisition cost 購置成本fair value 公允價值non-monetary assets非貨幣性資產(chǎn)Unit Three Long-term Assetsdebt restructuring transaction 債務(wù)重組abandoning cost 棄置費用recognition criteria確認(rèn)條件measurement bases 計量基礎(chǔ)depreciation n. 折舊estimated net residual value 預(yù)計凈殘值Unit Three Lo

29、ng-term Assetsnet salvage value 凈殘值depreciation rate折舊率 intangible assets 無形資產(chǎn)identifiable a.可以確認(rèn)的physical substance 實物形態(tài)privilege n. 特權(quán)，特別待遇Unit Three Long-term Assetsfinite intangibles 使用壽命有限的無形資產(chǎn)indefinite intangibles 使用壽命不確定的無形資產(chǎn)franchise n. 特許權(quán)，公民權(quán)l(xiāng)icense n. 營業(yè)執(zhí)照，許可證Internet domain name 互聯(lián)網(wǎng)域名co

30、nstruction permit 建筑許可證Unit Three Long-term Assetsassessed value 評估價格amortization n. 攤銷impairment test 減值測試amortization charge 攤銷費profit and loss 損益provision n. 條款，規(guī)定Unit Three Long-term Assetscommon practice慣例depreciable amount應(yīng)計折舊額disposal n. 處置，處理 deduct vt. 扣除straight-line method 年限平均法(直線法)units

31、 of production method 工作量法double declining balance method 雙倍余額遞減法Unit Three Long-term Assetssum-of-the-years-digits method 年數(shù)總和法conservative a. 保守的，守舊的depreciation expense 折舊費depreciation charge 折舊費wear and tear 磨損，損耗Unit Three Long-term Assetsstraight-line rate 直線折舊率book value 賬面價值double straight-l

32、ine rate雙倍直線折舊率SYD 年數(shù)總和depreciation base折舊基數(shù)functional value功能價值Unit Three Long-term Assetsdisposal proceeds處置收益accumulated amortization累計攤銷額disposal expenses 棄置費用organization cost 開辦費annual depreciation amount 年折舊額Unit Three Long-term AssetsUseful Expressions * Useful Sentences1.Depreciation of a f

33、ixed asset shall be provided for monthly. 固定資產(chǎn)應(yīng)該按月計提折舊。Unit Three Long-term Assets2.Land never loses its functional value through use and has an indefinite useful life, so it does not need to be depreciated. 土地永遠不會失去它的功能價值，且使用壽命也是無限期的，所以不需要折舊。Unit Three Long-term Assets3.The useful life, the estimat

34、ed salvage value and the depreciation method of a fixed asset should be reviewed by an enterprise at least at each financial year-end. 至少在每年年度終了時，企業(yè)應(yīng)該對固定資產(chǎn)的使用壽命、預(yù)計凈殘值和折舊方法進行復(fù)核。Unit Three Long-term Assets4.The estimated salvage value of a fixed asset ought to be adjusted if the asset is held for sale

35、. 如果企業(yè)持有待售的固定資產(chǎn)，應(yīng)當(dāng)對其預(yù)計凈殘值進行調(diào)整。Unit Three Long-term Assets5.An enterprise should disclose such information related to fixed assets in the notes as depreciation methods, useful lives, depreciation rates, etc. 企業(yè)應(yīng)當(dāng)在附注中披露固定資產(chǎn)的折舊方法、使用壽命、折舊率等等。Unit Three Long-term Assets6.The estimated net residual value

36、of a fixed asset shall be revised if it differs enormously from its previous estimate. 如果一項固定資產(chǎn)的預(yù)計凈殘值與原先估計值有較大差異的，應(yīng)當(dāng)對預(yù)計凈殘值進行調(diào)整。Unit Three Long-term Assets7.The intangible assets are long term in nature and subject to amortization. 無形資產(chǎn)屬于長期資產(chǎn)，需要攤銷。Unit Three Long-term Assets8.Internally created goodw

37、ill, and internally generated brands and publishing titles do not belong to intangible assets. 企業(yè)自創(chuàng)的商譽、內(nèi)部產(chǎn)生的品牌、報刊名等不應(yīng)確認(rèn)為無形資產(chǎn)。Unit Three Long-term Assets9.When an intangible asset is disposed, the difference between the disposal proceeds and the carrying amount should be recognized in profit or loss

38、for the current period. 當(dāng)企業(yè)處置無形資產(chǎn)時，應(yīng)當(dāng)將處置收益與該無形資產(chǎn)賬面價值的差額計入當(dāng)期損益。Unit Three Long-term Assets10. Such things as amortization methods, accumulated amortization, useful lives, etc. shall be disclosed in the notes. 諸如攤銷方法、累計攤銷額、使用壽命等等應(yīng)該在附注中披露。Unit Four LiabilitiesObjectives1. In Section 1, students should

39、understand the categories of Current Liabilities and their accounting treatment.2. In Section 2, students ought to learn the meaning of Long-term Liabilities and how to make the accounting treatment. Unit Four LiabilitiesNew Words and Expressions短期負(fù)債 Current liability透支 overdraft應(yīng)付票據(jù) Notes payable 應(yīng)

40、付賬款 Account payable預(yù)收賬款 unearned revenueUnit Four Liabilities應(yīng)付工資 Accrued wages應(yīng)付股利 Dividends payable應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable 應(yīng)交消費稅 Consumption tax payableUnit Four Liabilities應(yīng)交所得稅 Income tax payable應(yīng)交個人所得稅 Personal income tax payable其他應(yīng)付款 Other payables預(yù)提費用 Drawing expense in

41、advance長期負(fù)債 Long-term Liabilities長期借款 Long-term loansUnit Four Liabilities一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year債券 debentures , bonds 應(yīng)付債券 Bonds payable債券面值 Face value, Par valueUnit Four Liabilities到期日 the maturity date債券溢價 Premium on bonds債券折價 Di

42、scount on bonds應(yīng)計利息 Accrued interest 或有負(fù)債 contingent liability未履行責(zé)任 defaultUnit Four LiabilitiesUseful Expressions * Useful Sentences1. There are different types of bonds.Bonds secured by the pledge of pledge of sprcific assets are called mortgage bonds. 債券的種類有很多，以某種資產(chǎn)做保的債券稱為抵押債券。Unit Four Liabiliti

43、es2. A contingent liability may be regarded as a plssible liability, which may develop into a full- fledged liability or may be eliminated entirely by a future event. 或有負(fù)債被看作是一種可能發(fā)生的債務(wù)，它可能成為一種必須支付的債務(wù)，也可能由于未來經(jīng)濟業(yè)務(wù)的發(fā)生而完全消除。Unit five Owners EquityObjectives1. In Section 1, students should know the diffe

44、rence between partnership and corporation ,and identify a corporation and its major characteristics.2. In Section 2, students ought to know partnership accounting3. In Section 3, the focus is to learn to differentiate between common stock and preferred stock. .Unit five Owners Equity4. In Section 4,

45、 students ought to make clear the difference between paid-in capital and capital surplus.5. In Section 5, Students should know stockholders equity section of a corporation balance sheet 6. In Section 6, students must learn to explain cash dividends and stock dividends.Unit five Owners EquityNew Word

46、s and Expressionspartnership n. 合伙partner n. 合伙人corporation n. 公司own v. 擁有amortize v. 分期清償Unit five Owners Equitydistribution n. 分配convenient adj. 方便的combine v. 聯(lián)合recognize v. 承認(rèn)，認(rèn)可consolidate v. 鞏固，加固Unit five Owners Equitydivide v. 劃分share v. 分配 分享evidence n./v. 證實，證明subtotal n. 小計ordinarily 普通地Un

47、it five Owners Equityissuance 發(fā)行Common stock n. 普通股Preferred stock n. 優(yōu)先股Shareholder(Stockholder) n. 股東dividend 股利 股息Unit five Owners Equitypreemptive right n. 優(yōu)先權(quán)owners equity 所有者權(quán)益par value stock 有面值股票no-par value stock 無面值股票paid-in capital 實收資本Unit five Owners Equityadditional paid-in capital 多收資

48、本，增收資本capital surplus 資本公積issuing corporation 發(fā)行公司retained earnings 留存收益cash dividend 現(xiàn)金股利stock dividend 股票股利Unit five Owners Equitydeclaration of dividend 股利宣布 股利公告dividend distribution 股利分配reserve 計提準(zhǔn)備金 準(zhǔn)備金stockholders equity 股東權(quán)益appropriation of retained earnings 留存收益的分配Unit five Owners Equityat

49、the option of 有選擇權(quán)appropriated retained earnings 核定的留存收益reserve found 盈余公積stock split 股票分割charter 憲章 章程bylaw 附則、細(xì)則、公司章程generate 產(chǎn)生Unit five Owners EquityUseful Expressions* Useful Sentences1. The incorporated business, namely the corporation, is a legal entity. Stockholders are not personally liable

50、 for the debts of a corporation. Thus, the most that a stockholder may lose by investing in a corporation is the amount of his investment. 公司制企業(yè)即公司，是一個法律實體。另外，股東個人不對公司的負(fù)債負(fù)責(zé)。因此股東的損失最大不超過其對公司的投資額。Unit five Owners Equity2. Detailed items of various preferred and common stocks can be included in the cap

51、ital stock, and detailed items of various dividends and other distributions can be included in retained earnings. In China there are four sections in the owners equity: paid-in capital , capital surplus ,revenue surplus and undistributed profit. 股本部分可以詳細(xì)地列出各種優(yōu)先股和普通股的金額，留存收益部分可以詳細(xì)地列出各種股利以及其他的分配。在我國，所

52、有者權(quán)益分為四個部分：實收資本、資本公積、盈余公積和未分配利潤。Unit five Owners Equity3. In general, business take out of the three alternative legal forms : sole proprietorship ,partnerships and corporations. 一般的說，企業(yè)可以采用三種法律組織形式：獨資企業(yè)、合伙企業(yè)和公司。Unit five Owners Equity4. As we know, stockholders are the owners of a company. The ownership of a corporation can be divided into shares of capital stock. Capital stock is the number of shares authorized for issuance by a companys charter, including both common stock and preferred stock. . 我們知道，股東是公司的所有者。公司的所有權(quán)可以分割成股本。股本代表公司所有者權(quán)益的分割。股