会计专业英语重点资料

Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results.许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。Unit 2 Each proprietorship, partnership, and corporation is a separate entity.每一独资企业、合伙企业和股份公司都是一个单独的主体。In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.在权责发生制下， 视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed.在每一会计年度内，要依次完成被称为会计循环的会计程序。Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal .根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side.一个T 型账户有左方和右方，分别称做借方和贷方。After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）The process of transferring amounts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners equity , revenue , and expense account .将日记账记录的金额转入恰当的分类账户的过程叫做过账。其目的在于把每笔交易对资产、负债、业主权益、收入和费用的个别账户的影响进行归类。 Unit 4 The basic principle of double-entry bookkeeping is that every transaction has a twofold effect .复式记账的基本原理是每一项交易活动都有双重的结果。The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.一个企业的财务状况是由资产对负债和资本的关系来表示的。By convention, asset and expense increases are recorded as debits while liability , capital and income increases are recorded as credits.根据惯例，资产和费用的增加被记为借项，而负债，资本和收入增加被记为贷项。Unit 5 The simplest form of the account is known as the T-account because it resembles the letter T. the accountant, as a matter of convenience, refers to the group of company account as the ledger.账户最简单的形式称为丁字账户，因为它类似大写字母T。会计人员为了方便将公司账户集中作为分类账。Unit 6 The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. These are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month .财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。Assets are economic resources which are owned by a business and are expected to benefit future operations.资产是一个企业 所拥有的、并期望有益于未来经营的经营资源。The owners equity in a business represents the resources the invested by the owner; it is equal to the total assets minus the liabilities. The equity of the owner is a residual claim because the claims of the creditors legally come first. If you are the owner of a business, you are entitled to whatever remains after the claims of the creditors are fully satisfied.企业中的业主权益代表业主投资的资源；它等于总资产减去负债。因为债权人的求偿权在法律上优先，所以业主权益是一种剩余求偿权，如果你是企业的业主，在债权人的求偿权全部得到满足之后，剩下的都属于你。Unit 7 Income statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period (which can be one month, one quarter, one calendar year or one fiscal year as may be determined by the business concerned).收益表，有时也叫做收益损失表，是用来报告企业一定会计期间（可以是一个月、一季度、一自然年度或一财政年度，由企业自己决定）的盈利情况或经营成果的报表。Unit 8 The statement of cash flows reports the entitys cash receipts and cash payments during the period-where cash came from and how it was spent. It explains the causes for the change in the cash balance.现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。 Unit 9Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. For accounting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款应当及时清算、催收、定期与对方对账核实。When inventories are issuing, enterprises may account them under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法、后进先出法等方法确定其实际成本。The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.财产、厂房及设备的购置成本包括所有的合理支出和使这些资产处于可使用状态的必要支出。Unit 10The FASB defines liabilities in its Statement of Financial Accounting Concept No.3 . elements of Financial Statement as :“the probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”美国财务会计准则委员会在第3号财务会计概念公告财务报表的要素中，将负责定义为：“特定主体由于过去的交易或事项而引起的、在现在承担的在将来向其他主体交付财产或提供劳务的责任，这种责任导致了可预期的经济利益的未来牺牲”According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”根据这一定义，流动负债是指：“期望以已恰当地归入流动资产的现有资源、或通过形成其他流动负债来清偿的责任。”Unit 11 Owners equity is defined as the excess of total assets over total liabilities.业主权益被定义为资产总额对负债总额的超出额Ownership in a corporation is evidenced by a stock certificate. This capital stock may be either common or preferred. If a corporation issues common stock, its shareholders usually have certain basic rights to be exercised in proportion to the number of common stock they own. These rights include (1) right to vote for directors; (2) right to receive dividends declared by the board of directors ;(3) right to share in the distribution of cash or other assets if the corporation is liquidated; and (4) preemptive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock outstanding.在公司中业主权益是由股份证书证明的。公司的股本既可以是普通股，也可以是优先股。就公司发行的普通股而言，其股东通常可根据所拥有的普通股股份数比例，行使一些基本权利。这些权利包括：（1）选举董事的表决权；（2）收取董事会宣布的股利的权利；（3）公司清算时分享现金或其他资产的权利；（4）在公司增加外发股份时，可按现在的持股比例优先购买额外股份的权利。Unit 12Financial statement analysis，first and foremost，serves the essential function of converting data into useful information. In respect of the quantitative data presented in the financial statements，three techniques used widely to assist decision makers in understanding the external statements are：（1）comparative analysis（through preparation of trend statements），(2)structural analysis（through preparation of common-size statements），and（3）ratio analysis. The focus of this chapter will be on how ratio analysis helps information users interpret and evaluate the data contained in financial statements.财务报表分析的基本功能是将数据转化为有用的信息。就列示在财务报表中的定量性数据而言，广泛地用于帮助决策者理解对外财务报表的三种方法是：（1）比较分析（通过编制趋势报表）；（2）结构分析（通过编制共同比报表）；以及（3）比率分析。本章着重论述比率分析如何帮助信息使用者解释和评价财务报表内的数据。Unit 15In fact, manufacturing costs can be reclassified in many different ways depending on the final goal of a particular cost analysis .However, the most common and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three elements: direct material costs, direct labor costs , or indirect manufacturing costs (factory overhead ). Direct costs are traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.实务中，按照特定成本最终分析目标，制造成本能够用许多不同方法分类。然而与成本会计相关的最通用、最基本的方法是将制造成本集中起来分为三要素：直接材料成本、直接人工成本和间接制造成本（工厂间接费用）。直接成本可追溯于某种特定产品，而间接成本必须按照一定方法分配给产品。Unit 16Cost Volume-Profit (cvp) analysis expresses the relationships among a companys costs, volume of activity and income. Cost Volume-Profit analysis is a key factor in many decisions , including choice of product lines , pricing of products , marketing strategy and utilization of productive facilities.本量利分析是对公司经营和收入中的成本数量和利润之间的关系所进行的分析。本量利分析在诸如产品系列的选择、产品定价、营销策略、以及生产设施的利用等许多决策中都是关键的因素。However, long run decisions such as buying plant and equipment also hinge on predictions of the resulting Cost Volume-Profit relationships.不过，构建厂房设备等的长期决策也取决于成本-数量-利润关系的预测结果。下面的三道中翻英，章琳一说她的卷子中有一道长期政策也取决于成本-数量-利润关系的预测结果Long run decisions hinge on predictions of the resulting cost-volume-profit relationships边际贡献和盈亏平衡点都随着单位变动成本的增减而变动Both the contribution margin and the breakeven point are altered by changes in unit variable costs.在经济衰退期间，管理层则将加紧控制成本When business is slack, management tends to ride herd on costsUnit 18Although the audit process of obtaining and evaluating evidence and communicating the results to interested users applies to all audit applications, the objectives of auditing vary depending on the needs of users of the audit report. Internal auditing, governmental auditing, and external auditing, and external auditing all serve different objectives.虽然获取和评价证据并向有利益关系的使用者传送审计结果的审计程序适用于所有的审计应用过程，但审计目标却因审计报告使用者的不同需要而有所差异。内部审计、政府审计、外部审计都服务于不同的目标。Internal auditing is defined as an independent appraisal func