会计专业英语重点资料

1、Unit 1 稗F奥inancia坝l infor败mation 爱about a百 busine傲ss is n氨eeded b哎y many 唉outside隘rs .The氨se outs瓣iders i版nclude 懊owners,爱 banker俺s, othe阿r哎 笆credito瓣rs, pot八ential扮 invest霸ors, la把bor 搬unions,摆 govern办ment蔼 agenci把es ,and伴 the pu暗blic ,b班ecause 爱all the伴se grou癌ps 奥have su傲pplied 埃money t疤o the b背u

2、siness哎 or hav伴e some 傲other i拜nterest盎 in the坝 busine耙ss that跋 will b百e serve班d by in芭formati案on abou巴t its f白inancia白l posit笆ion and唉 operat爱ing res鞍ults.芭许多企业外部的矮人士需要有关企翱业的财务信息，吧这些外部人员包癌括所有者、银行摆家、其他债权人搬、潜在投资者、扮工会、政府机构坝和公众，因为这靶些群体对企业投鞍入了资金，或享疤有某些利益，所挨以必须得到败企业财务状况和吧经营成果信息。Unit 2 啊E八ach 伴proprie疤tor

3、ship般,哀 靶partner按ship, a挨nd罢 corpor按ation i隘s a sep阿arate e叭ntity.捌每一独资企业、啊合伙企业和股份颁公司都是一个单霸独的主体。奥I半n 挨accrual矮 accoun霸ting, t扮he柏 impact奥 of eve靶nts佰 on ass按ets and凹 equiti哎es is r笆ecogniz办ed on t把he acco半unting 哀records白 in the版 time p翱eriods 拜when 哎service靶s are r矮endered挨 or uti百lized i把nstead 胺o

4、f when叭 cash i稗s recei跋ved or 般disburs版ed. Tha胺t啊 is rev蔼enue is矮 recogn唉ized as板 it is 白earned,碍 and疤 expens捌es are 柏recogni摆zed as 把they ar挨e incur癌red 板爱 not wh扮en cash癌 change爸s hands霸 .if th柏e cash 办basis a碍ccounti岸ng were摆 used i败nstead 袄o拔f the a艾ccrual 安basis,半 revenu唉e and e爸xpense 巴 recogn

5、唉ition w扒ould de癌pend so邦lely on班 the ti巴ming of埃 variou捌s cash 阿 receip拜ts and 傲disburs拜ements.搬在权责发生制下拜，挨 叭视服务的提供而鞍非现金的收付在背本期对资产和权爱益的影响作出会班计记录。即，收稗入是在赚取时确稗认，费用是在发奥生时确皑认跋拔昂而不是在现金转叭手时。如果现金跋收付制替代权责罢发生制，那么收癌入和费用仅仅依笆靠各种现金收付般活动的时间确定拜来确认。Unit 3 绊D碍uring e挨ach acc把ounting盎 year ,癌a seque巴nce of 啊account翱i

6、ng pro扳cedures拌 called板 the ac拌countin埃g cycle盎 is com扒pleted.鞍在每一会计年度芭内，要依次完成埃被称为会计循环岸的会计程序。唉T摆ransact癌ions ar背e analy氨zed on 哀the bas百is of t隘he 摆busines凹s巴 docume跋nts kno芭wn as s伴ource d阿ocument阿s and a败re reco碍rded in澳 eithe肮r the g笆eneral 拔journal隘 or the叭 specia跋l journ摆al, i. 拜e . the唉 sales

7、隘journal凹 ,the p半urchase罢s journ扮al (inv八oice re瓣gister 罢) ,cash百 receip拌ts jour霸nal and搬 cash d昂isburse艾ments j拜ournal 捌.柏根据业务凭证即板原始凭证分析各肮项交易，并记入吧普通日记账或特扮种日记账，也就邦是销货日记账，柏购货日记账（发爸票登记簿），现爸金收入日记账和氨现金支出日记账阿。吧A爸 trial 敖balan背ce is p把repared靶 from t皑he acco肮unt bal唉ance in阿 the le坝dger to柏 prove 碍the equ

8、扒ality o熬f debit啊s 把and cre隘dits案.吧根据分类账户的吧余额编制试算平澳衡表，借以验证翱借项和贷项是否靶相等。般A摆 T-acco柏unt has百 a left巴-hand s疤ide and挨 a righ板t-hand 百side, c碍alled傲 respec蔼tively 埃the deb哎it side扒 and cr稗edit 癌side.哀一唉个拔T拌 办型账户有左方和哎右方，分别皑称做借方和贷方袄。懊A唉fter tr疤ansacti俺ons are跋 entere伴d ,acco靶unt bal笆ance (t罢he diff皑erence

9、啊between靶 the su拌m of i癌ts debi罢ts and 般the sum肮 of its岸 credit班s )扳 can be八 comput邦ed.敖当各项交易入账邦之后，便可计算拜账户余额（其借斑项合计数与贷项邦合计数之间的差霸额）半T把he proc矮ess of 靶transfe傲rring a白mounts 疤entered氨 in the捌 journa昂l to th吧e 阿proper 颁ledger 扮amounts疤 is cal啊led 笆posting凹, the肮 object埃ive of 澳which i巴s to cl佰assify 佰t

10、he eff百ects 癌of tran搬saction澳s版 on eac氨h indiv疤idual a澳sset ,敖 liabil拔ity , o跋wners哎绊 equity傲 , reve鞍nue , a氨nd expe疤nse acc芭ount .唉将日记账记录的板金额转入恰当的般分类账户的过程邦叫做过账。其目鞍的在于把每笔交盎易对资产、负债爸、业主权益、收艾入和费用的个别巴账户的影响埃进行归类。斑 按Unit 4阿 蔼T扮he basi罢c princ佰iple of安 double瓣-entry 凹bookkee百ping is柏 that e吧very tr绊ansacti

11、扮on has 颁a 扮twofold笆 effect啊 .蔼复式记账的基本把原理是每一项交蔼易活动都有双重柏的结果。昂T按he fina皑ncial c碍onditio柏n or po疤sition 斑of a 埃busines氨s爸 enterp哀rise is扒 半represe背nted挨 by the拔 relati班onship 隘of asse罢ts to l碍iabili捌ties an傲d capit耙al.靶一个企业的财务芭状况是由资产对安负债和资本的关安系来表示的。板B芭y 唉convent艾ion, as澳set袄 and ex摆pense i霸ncrease半s ar

12、e r碍ecorded柏 as deb隘its whi佰le liab挨ility ,靶 ca碍pital a蔼nd inco傲me incr办eases a爱re reco摆rded as哀 credit八s.翱根据惯例，资产阿和费用的增加被澳记为借项，而负傲债，资本和收入艾增加被记为贷项昂。Unit 5 阿T傲he simp氨lest fo哀rm of t八he 肮account稗 is kno搬wn as t跋he T-ac跋count b碍ecause 啊it rese啊mbles t熬he lett哎er T. t背he 把account吧ant, as办 a matt哀er of

13、邦conveni扳ence,昂 refers叭 to the岸 group 拔of comp氨any acc瓣ount as暗 the le皑dger.扮账户最简单的形蔼式称为丁字账户邦，因为它类似大班写字斑母叭T稗。会计人员为了癌方便将公司账户绊集中作为分类账疤。Unit 6 稗T败he fina挨ncial 班stateme八nts are艾 the昂 means 笆of conv翱eying t阿o manag罢ement a佰nd to i搬nterest凹ed outs暗iders a邦 concis皑e pictu傲re of t爱he prof柏itabili哀ty and 哀f

14、inanci霸al posi凹tion of背 the 绊bu按siness.吧 These艾 are th按ree bas艾ic fina凹ncial s俺tatemen邦ts whic癌h are r傲eported袄 the fi白nancial岸 positi百on of a蔼 版busines翱s:按 balanc氨e 癌sheet, 佰income般 癌stateme懊nt,班 the st伴atement胺 of cas鞍h 挨flows. 扮Balance碍 sheet 澳and inc叭ome sta班tement 板are pre澳pared a傲t a par稗ticul

15、ar暗 板data,般 custom疤arily t鞍o prepa熬re them奥 at the扮 end of昂 each m澳onth .疤财务报表是向管奥理人员和有关外班界人士传送企业案盈利能力和财务靶状况的简明情况颁的工具。报告一癌个企业财务状况拜的有三种基本财靶务报表：资产负跋债表，损益表和案现金流量表。资巴产负债表和损益稗表是在特定日期瓣编制的，习惯上办在每个月末编制哎。案A鞍ssets a懊re econ皑omic re鞍sources把 which 颁are own蔼ed by a爸 busine叭ss and 爱are exp拜ected t碍o benef傲it fut

16、u靶re oper颁ations.耙资产是一个企俺业佰 阿所拥有的、并期肮望有益于未来经扮营的经营资源。百T按he owne柏rs摆俺 equity暗 in a b啊usiness班 绊represe绊nts岸 the re蔼sources胺 the in胺vested 罢by the 背owner;拜 吧it is胺 equ版al to t拜he tota柏l asset板s minus板 the 蔼liabili阿ties. T扒he摆 equity哀 of the俺 owner 昂is a re爸sidual 稗claim b背ecause 柏the cla巴ims of 伴the cr

17、e昂ditors 吧legally袄 come 爸first.百 霸If暗 you ar芭e the o扮wner of阿 靶a busin坝ess, yo鞍u爸 are en跋titled 拌to what摆ever re皑mains a奥fter th搬e claim耙s of th挨e credi佰tors ar罢e fully白 satisf笆ied.办企业中的业主权办益代表业主投资袄的资源；它等于跋总资产减去负债拜。因为债权人的背求偿权在法律上癌优先，所以业主拌权益是一种剩余蔼求偿权，如果你懊是企业的业主，暗在债权人的求偿安权全部得到满足半之后，剩下的都皑属于你。Unit 7 版I鞍

18、ncome s般tatemen隘t is a 拌stateme扳nt, som胺etimes翱 called案 the pr凹ofit an稗d loss 爱stateme俺nt,艾 report氨ing pro颁fitabil阿ity or 巴the ope白rating 凹result 案of隘 a busi败ness fo板r an 昂account按ing per哎iod (wh瓣ich can罢 be one背 把month, 碍one袄 斑quarter俺, one百 calend岸ar year暗 or one敖 fiscal袄 year a霸s may b柏e deter奥mi

19、ned b拌y the b瓣usiness巴 背concern蔼ed)班.哎收益表，有时也俺叫做收益损失表败，是用来报告企哎业一定会计期间板（可以是一个月胺、一季度、一自绊然年度或一财政稗年度，由企业自懊己决定）的盈利熬情况或经营成果氨的报表。傲U俺nit 8艾 邦T哎he stat鞍e百ment of瓣 cash f扒lows 哀reports凹 the en巴tity哎稗s cash 暗receipt邦s and c哀ash pay案ments d巴uring t阿he peri艾od-wher凹e cash 俺came fr坝om and 岸how it 柏was spe岸nt. 翱I安

20、t expla疤ins the哀 causes吧 for th奥e chang按e in th斑e cash 百balance案.斑现金流量表反映白企业某个期间现奥金收入和支出，半即现金的来源和癌运用。它解释现癌金余额变化的原邦因。 Unit 9白A巴ssets a百re把 econom懊ic 翱resourc颁es靶, which斑 are me笆asurabl拔e by mo佰ney 皑value, 坝and罢 which 霸are own癌ed or c把ontroll白ed by a般n 唉enterpr暗ise,矮 includ疤ing all斑 岸propert氨y, righ扳t

21、s奥 as a c叭reditor版 to 靶others,氨 and俺 other 矮rights.霸 For案 accoun霸ting 唉treatme罢nt,案 assets唉 are no啊rmally 碍divided颁 into c鞍urrent 啊asset芭s, long昂-term 盎investm半ents,跋 fixed 埃assets,皑 intang傲ible搬 安assets,啊 deferr暗ed吧 assets挨 and ot艾her 罢assets.案资产是企业拥有袄或者控制的能以佰货币计量的经济暗资源，包括各种叭财产、债权和其拌他权利。资产分懊为流动资产、长

22、百期投资、固定资懊产、无形资产、版递延资产和其他隘资产。敖P奥rovisio奥n for b挨ad debt氨s may b巴e set u唉p on ac哀counts 邦receiva袄ble and傲 the pr靶ovision哎 for ba扒d d胺ebts sh凹all be 敖shown a翱s a ded碍uction 佰item of爸 accoun拌ts rece按ivable 办in the 扮financi拔al stat巴ement .般al爱l recei扳vables 扳and pre绊payment扳s shall百 be cle凹ared an阿d 芭col

23、lect矮ed扒 on tim背e and s坝hall be八 checke芭d with 邦related澳 partie背d perio佰dically埃.扒应收账款可以计皑提坏账准备金。爱坏账准备金在会芭计报表中作为应澳收账款的备抵项安目列示伴。各种应收及预奥付款应当及时清笆算、催收、定期哀与对方对账核实摆。蔼W澳hen inv办entorie坝s are 霸issuing半, enter八prises扳 may ac八count t般hem und敖er the 啊followi拜ng meth皑ods : f般irst-in奥 first-巴out ,we安ighted 霸aver

24、age颁 ,movin摆g avera癌ge ,spe拜cific i皑dentifi扳cation 拌, last-板in firs巴t-out ,摆ect.摆各种存货发出时爱，企业可以根据氨实际情况，选择奥使用先进先出法爸、加权平瓣均法、移动平均吧法、个别计价法版、后进先出法等埃方法确定其实际扳成本。昂T矮he acqu鞍isition按 cost o伴f prope阿rty ,pl拌ant ,an办d equip暗ment in班clu芭des all白 expend矮itures 唉reasona啊ble and绊 necess板ary to 唉get the叭m in pl白ace

25、and肮 ready 胺for use癌.坝财产、厂房及设百备的购置成本包拜括所有的合理支扳出和使这些资产拌处于可使用状态背的必要支出。Unit 10霸T芭he FASB白 define岸s liabi拜liti啊es in i半ts Stat爱ement o笆f Finan澳cial Ac挨countin邦g Conce败pt No.3摆 . elem白ents of八 Financ鞍ial Sta癌tement 按as坝 :按“盎the pro艾bable f案uture s罢acrific斑e of ec昂onomic 办benefit绊s arisi八ng from瓣 presen案t

26、 oblig袄ations 稗of a pa邦rticula暗r entit哀y to tr巴ansfer 矮assets 背or prov翱ide ser办vices t罢o other斑 entit版ies in 挨the fut艾ure as 安a resul巴t of pa暗st tran岸saction跋s or ev版ents奥.败”阿美国财务会计准按则委员会在巴第疤3敖号财务会计概念埃公告财务报表佰的要素中，将佰负责定义为百：盎“坝特定主体由于过拔去的交易或事项熬而引起的、在现敖在承担的在将来拌向其他主体交付靶财产或提供劳务案的责任，这种责佰任导致了可预期罢的经济利益的未跋来牺埃

27、牲邦”佰A鞍ccordin盎g to th耙is 办definit傲ion,扮 curren艾t liabi拌lities 摆are 岸“鞍obligat芭ions wh鞍ose liq搬uidatio芭n is re把asonabl袄y expec扳ted to 哀require按 use of芭 existi懊ng reso罢urces p靶roperly岸 classi爸fied as白 curren把t 翱assets,阿 of the肮 creati阿on of o斑ther cu啊rrent l捌iabilit按ies.傲”靶根据这一定义，哀流动负债是指艾：懊“罢期望以已恰当地办归

28、入流动资产的绊现有资源、或通邦过形成其他流动盎负债来清偿的责跋任拔。叭”案U拌nit 11 暗O斑wners捌扒 equity案 is def挨ined as扳 the ex昂cess of搬 t罢otal as稗sets ov斑er tota把l 奥liabili捌ties.昂业主权益被定义邦为资产总额对负肮债总额的超出额捌O伴wnershi凹p in a 罢corpora翱tion is奥 eviden扮ced by 傲a stock碍 皑certifi胺cate. 阿This ca笆pital s捌tock ma氨y be ei背ther co翱mmon or坝 背preferr阿ed.

29、 碍If a co蔼rporati斑on issu板es comm阿on 板stock,爸 its sh绊arehold版ers usu坝ally ha佰ve cert岸ain bas罢ic righ稗ts to b班e exerc芭ised in胺 propor搬tion to稗 the nu奥mber of版 common扮 stock 蔼they 柏own. 啊These r矮ights i埃nclude 柏(败1巴) right班 to vot百e for 拜directo艾rs;绊 (2岸) right熬 to rec耙eive di扒vidends爱 declar颁ed by t稗

30、he boar案d of di胺rectors斑 ;(3) r胺ight to碍 share 疤in the 隘distrib绊ution o疤f cash 隘or othe凹r败 assets爱 if the矮 corpor袄ation i碍s 叭liquida叭ted;埃 and (4八) preem败ptive r爱ight to伴 purcha笆se addi巴tional 扳shares 盎of capi背tal sto奥ck in p般roporti啊on to p矮resent 隘holding挨s in th阿e event笆 that t板he corp叭oration坝 i

31、ncrea唉ses the按 amount吧 of sto佰ck outs摆tanding按.邦在公司中业主权霸益是由股份证书版证明的。公司的笆股本既可以是普凹通股，捌也可以是优先股按。就公司发行的哀普通股而言，其捌股东通常可根据捌所拥有的普通股坝股份数比例，行背使一些基本权利坝。这些权利包括按：昂（按1案）选举董事的表奥决权；艾（懊2板）收取董事会宣摆布的股利的权利啊；伴（矮3蔼）公司清算时分碍享现金或其他资阿产的权利；稗（白4爱）在公司增加外邦发股份时，可按扒现在的持股比例捌优先购买额外股隘份的权利。Unit 12碍F澳inancia熬l state把ment an邦alysi按s熬，傲f

32、irst a唉nd fore捌mos隘t熬，版serves 叭the ess盎ential 昂functio耙n of co隘nvertin鞍g data 癌into us伴eful in爸formati隘on. In 伴respect坝 of the百 quanti般tative 扳data pr艾esented爸 in the澳 financ笆ial sta霸tement奥s熬，板three t坝echniqu哀es used哎 widely岸 to ass般ist dec哎ision m埃akers i败n under唉standin白g the e伴xternal搬 statem矮en

33、ts ar笆e蔼：白（爸1百）唉compara笆tive an肮alysi阿s柏（挨through吧 prepar氨ation o芭f trend癌 statem俺ent暗s哎）斑，肮(2)捌structu颁ral败 analys版i板s扳（背through氨 prepar扒ation o瓣f commo盎n-size 败stateme凹nt挨s把）稗，爸an稗d柏（安3白）盎ratio a叭nalysis扳. The f瓣ocus of艾 this c罢hapter 哎will be俺 on how按 ratio 背analysi阿s helps爸 inform碍ation u爱sers i

34、n艾terpret扮 and ev熬aluate 澳the dat奥a conta案ined in安 financ霸ial sta吧tements八.靶财务报表分析的澳基本功能是将数佰据转靶化为有用的信息邦。就列示在财务盎报表中的定量性胺数据而言，广泛疤地用于帮助决策版者理解对外财务笆报表的三种方法昂是：芭（板1哀）比较分析（通佰过编制趋势报表矮）；凹（拔2艾）结构分析（通哎过编制共同比报鞍表）；以及邦（肮3翱）比率分析。本澳章着重论述比率俺分析如何帮助信碍息使用者解释和唉评价财务报表内霸的数据。Unit 15安I瓣n 奥fact,罢 manufa版cturing氨 costs 蔼can be

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37、通用、最基白本的方法是将制拔造成本集中起来埃分为三要素：直皑接材料成本、直碍接人工成本和间板接制造成本（工办厂间接费用）。埃直接成本可追溯爱于某种特定产品绊，而间接成爱本必须按照一定笆方法分配给产品扳。Unit 16巴C柏ost 矮哎Volume-佰Profit 暗(cvp) 耙analysi暗s expre爱sses芭 the re霸lations矮hips am皑ong a c邦ompany碍罢s 矮costs,疤 volume百 of act癌ivity a拔nd 半income.邦 C案ost 芭百Volume-肮Profit 埃analysi盎s is a 蔼key fac盎tor

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