会计专业英语新

1、Unit 1 颁F挨inancia伴l infor败mation 笆about a爸 busine按ss is n瓣eeded b板y many 版outside皑rs .The笆se outs碍iders i坝nclude 版owners,拜 banker跋s, othe背r白 稗credito鞍rs, pot按ential背 invest瓣ors, la啊bor 按unions,伴 govern挨ment把 agenci胺es ,and翱 the pu拜blic ,b败ecause 巴all the班se grou版ps have搬 suppli颁ed mone艾y to th拌e bus

2、in啊ess or 傲have so柏me othe八r inter凹est in 鞍the bus百iness t百hat wil把l be se拌rved by袄 inform唉ation a按bout it半s finan凹cial po霸sition 瓣and ope摆rating 靶results爸.俺许多企业外部的氨人士需要有关企澳业的财务信息，八这些外部人员包傲括所有者、银行鞍家、其他债权人芭、潜在投资者、斑工会、政府机构拔和公众，因为胺这些群体对企业蔼投入了资金，或白享有某些利益，捌所以必须得到企隘业财务状况和经稗营成果信息。Unit 2 俺E班ach 白proprie奥tor

3、ship叭,爸 俺partner傲ship, a碍nd啊 corpor挨ation i岸s a sep碍arate e氨ntity.办每一独资企业、阿合伙企业和股份暗公司都是一个单百独的主体。把I白n 阿accrual搬 accoun挨ting, t霸he熬 impact昂 of eve案nts 爸on asse笆ts and 澳equitie敖s is re瓣cognize凹d on th败e accou胺nting r熬ecords 办i胺n the t笆ime per扮iods wh稗en serv矮ices ar袄e rende坝red or 哎utilize柏d inste瓣ad o

4、f w碍hen cas稗h is re凹ceived 稗or 斑disburs邦ed. Tha啊t爱 is rev背enue is伴 recogn百ized as肮 it is 百earned,巴 and斑 expens颁es are 啊recogni坝zed as 斑they ar哎e incur跋red 袄半 not wh佰en c巴ash cha稗nges ha跋nds .if柏 the ca隘sh b班asis ac办countin敖g were 白used in埃stead o板f the a捌ccrual 熬basis,芭 revenu啊e and e百xpense 傲 recog

5、n盎ition w爸ould de昂pend so白lel般y on th案e timin扒g of va捌rious c肮ash re氨ceipts 跋and dis奥burseme袄nts.Unit 3 八D拜uring e埃ach acc隘ounting爸 yea阿r ,a se摆quence 把of acco啊unting 摆procedu敖res cal霸led the按 accoun爱ting cy翱cle is 斑complet背ed.哎在每一会计年度霸内，要依次完成傲被称为会计循环百的会计程序。阿T傲ransact昂ions ar埃e analy哎zed on 翱the bas

6、唉is of t巴he 芭busines巴s巴 挨documen靶ts know癌n as so叭urce do版cuments凹 and ar矮e recor耙ded in 罢either 班the gen般eral jo敖urnal o鞍r the s背pecial 皑journal挨, i. e 氨. the s巴ales jo叭urnal ,八the pur岸chases 哀journal蔼 (invoi跋ce regi靶ster ) 傲,cash r昂eceipts靶 journa颁l and c皑ash dis扳burseme昂nts jou奥rnal .颁根据业务凭证即霸原始凭证

7、分析各肮项交易，并记入罢普通日记账或特盎种日记账，也就鞍是销货日记账，笆购货日记账（发霸票登记簿），现袄金收入日记账和半现金支出日记账把。霸A矮 trial 背balance埃 is pre绊pared f柏rom the挨 accoun吧t balan扒ce in t皑he ledg笆er to p绊rove th捌e equal安ity of 懊debits 埃and cre捌dits唉.搬根据分类账户的半余额编制试算平版衡表，借以验证绊借项和贷项是否挨相等。拔A爱 T-acco坝unt has八 a left背-hand s叭ide and百 a righ翱t-hand 案side, c

8、懊alled爱 respec爸tively 扳the deb扒it side安 and cr百edit 鞍side.八一个T 型账户肮有左方和右方，斑分别称做借方和哎贷方。氨A挨fter tr瓣ansacti般ons a艾re ente背red ,ac啊count b百alance 般(the di霸fferenc蔼e betwe邦en the 白sum of 暗 its de阿bits an鞍d the s鞍um of i扒ts cred爸its ) c白an be c拌omputed皑.扒当各项交易入账芭之后，便可计算挨账户余额（其借捌项合计数与贷项背合计数之间的差霸额）拌T佰he pro

9、c熬ess of 扒transfe扮rring a斑mounts 斑entered八 in the百 journa佰l to th澳e prope氨r ledge柏r amoun按ts is c扮alle扒d 翱posting半, the伴 object跋ive of 碍which i伴s to cl柏assify 盎the eff熬ects 摆of tran白saction挨s傲 on eac绊h indi捌vidual 盎asset ,班 liabil笆ity , o搬wners皑胺 equity耙 , reve哀nue , a拌nd expe捌nse acc扒ount .皑将日记账记录的

10、岸金额转入恰当的办分类账户的过程爱叫做过账。其目坝的在于把每笔交绊易对资产、负债熬、业主权益、收班入和费用的个别隘账户的影响进行捌归类。拔 拜Unit 4柏 拌T暗he basi版c princ暗iple of佰 double扮-entry 靶bookkee扳ping is拔 that e鞍very tr斑ansacti按on has 艾a 邦twofold版 effect昂 .办复式记账的基本绊原理是每一项交版易活动都有双重般的结果。霸T盎he fina疤ncial c跋onditio按n or po败sition 班of a 拌busines氨s矮 enterp邦rise is佰 癌rep

11、rese奥nted胺 by the摆 relati颁onship 奥of asse拔ts to l癌iabilit傲ies and白 capita阿l.百一个企业的财务耙状况是由资产对伴负债和资本的关跋系来表示的。罢B蔼y 拜convent艾ion, as扒set袄 and ex胺pense i捌ncrease瓣s are r扳ecorded巴 as deb版its whi捌le liab坝ility ,疤 capita班l and i佰ncome i氨ncrease懊s are r哎ecorded伴 as cre败dits.傲根据惯例，资产熬和费用的增加被坝记为借项，而负哀债，资本和收入癌增

12、加被记为贷项凹。Unit 5 办T巴he simp哀lest fo跋rm of t板he acco稗unt is 癌known a按s the T挨-accoun哀t becau霸se it r奥esem隘bles th伴e lette懊r T. th拔e 跋account爱ant, as背 a matt拌er of 背conveni俺ence,搬 refers癌 to the柏 group 办of comp隘any acc搬ount as埃 the le白dger.霸账户最简单的形靶式称为丁字账户板，因为它类似大袄写字母T。会计敖人员为了方便将拔公司账户集中作凹为分类账。Unit 6 罢T拌

13、he fina拌ncial 伴stateme昂nts are办 the me蔼ans of 癌conveyi班ng to m扳anageme吧nt暗 and to败 intere稗sted ou傲tsiders搬 a conc啊ise pic笆ture of胺 the pr半ofitabi班lity an安d finan唉cial po坝sition 凹of the 澳busines拜s. Thes罢e背 are th唉ree bas暗ic fina坝ncial s笆tatemen颁ts whic邦h are r傲eported搬 the fi案nancial拔 positi俺on of a斑

14、 邦busines摆s:拜 balanc耙e 昂sheet, 霸income胺 按stateme阿nt,癌 the st皑atement袄 of cas百h 斑flows. 霸Balance昂 sheet 摆and inc安ome sta扮tement 隘are pre拌pared a皑t a par笆ticular靶 艾data,跋 custom袄arily t哎o prepa罢re them扳 at the蔼 end of把 each m白onth .半财务报表是向管颁理人员和有关外爱界人士传送企业吧盈利能力和财务白状况的简明情况背的工具。报告一绊个企业财务状况鞍的有三种基本财吧务报表：资

15、产负拔债表，损益表和阿现金流量表。资挨产负债表和损益扳表是在特定日期拜编制的，习惯上鞍在每个月末编制瓣。摆A奥ssets a矮re econ搬omic re疤sources扮 which 暗are own懊ed by a蔼 busine暗ss and 癌are exp氨ected t啊o benef背it futu案re oper哎ations.笆资产是一个企业佰 所拥有的、并版期望有益于未来疤经营的经营资源碍。暗T佰he owne扒rs拔斑 equity爸 in a b碍usiness肮 版represe班nts挨 the re皑sources暗 the in搬vested 班by the

16、板owner;班 岸it is办 equal 办to the 案total a靶ssets m邦inus th疤e 半liabili爱ties. T鞍he盎 equity凹 of the奥 owner 癌is a re案sidual 办claim b笆ecause 暗the cla八ims of 哎the cre白ditors 埃legally蔼 come 斑first.翱 霸If瓣 you ar扳e the o芭wner of拌 拌a busin耙ess, yo暗u啊 are en岸titled 瓣to what案ever re艾mains a吧fter th胺e claim疤s of th

17、暗e credi扳tors ar班e fully办 satisf柏ied.皑企业中的业主权挨益代表业主投资办的资源；它等于岸总资产减去负债吧。因为债权人的佰求偿权在法律上百优先，所以业主案权益是一种剩余伴求偿权，如果你跋是企业的业主，碍在债权人的求偿坝权全部得到满足凹之后，剩下的都把属于你。Unit 7 蔼I版ncome s挨tatemen板t is a 翱stateme扒nt, som盎etimes搬 called背 the pr案ofit an白d loss 埃stateme叭nt,昂 report安ing pro扳fitabil颁ity or 拜the ope跋rating 吧resul

18、t 癌of a bu叭siness 办for an 氨a蔼ccounti昂ng peri靶od (whi白ch can 凹be one 俺month, 哎one熬 熬quarter笆, one爱 calend埃ar year疤 or one案 fiscal按 year a颁s may b岸e deter懊mined b佰y the b隘usiness版 拜concern爱ed)般.爸收益表，有时也坝叫做收益损失表颁，是用来报告企俺业一定会计期间傲（可以是一个月白、一季度、一自摆然年度或一财政安年度，由企业自艾己决定）的盈利熬情况或经营成果隘的报表。盎U按nit 8俺 扒T败he stat唉em

19、ent o阿f cash 袄flows r霸e哀ports t搬he enti矮ty蔼疤s cash 懊receipt艾s and c瓣ash pay熬ments d哀uring t爱he peri暗od-wher瓣e cash 蔼came fr凹om and 八how it 俺was spe败nt. 爸I盎t expla阿ins the颁 causes搬 for th百e chang澳e in th扒e cash 岸balance拜.岸现金流量表反映哎企业某个期间现盎金收入和支出，傲即现金的来源和扮运用。它解释现安金余额变化的原拔因。 Unit 9案A蔼ssets a啊re econ拜omi

20、c 斑resourc皑es, w斑hich吧 are me哎asurabl拜e by mo哀ney 绊value, 翱and办 which 哀are own扮ed or c伴ontroll吧ed by a啊n 摆enterpr绊ise,败 includ邦ing all坝 皑propert邦y, righ癌ts拜 as a c皑reditor阿 to 扳others,般 and埃 other 拌rights.拜 For挨 accoun扒ting 白treatme罢nt,半 assets熬 are no拜rmally 啊divided拔 into c昂urrent 瓣assets,扳 long把-

21、term 袄investm板ents,碍 fixed 叭assets,翱 intang伴ible蔼 唉assets,碍 deferr扒ed芭 assets芭 and ot埃her 碍assets.白资产是企业拥有般或者控制的能以颁货币计量的经济吧资源，包括各种坝财产、债权和其拜他权利。资产分矮为流动资产、长爸期投资、固定资疤产、无形资产、扮递延资产和其他安资产。斑P搬rovisio柏n for b扒ad debt艾s may b傲e set u背p on ac坝counts 碍receiva艾ble and百 the pr斑ovision碍 for ba袄d debts蔼 shall 笆be

22、show澳n as a 懊deducti蔼on item稗 of acc扳ounts r芭eceivab般le in t佰he fina澳ncial s板tatemen坝t .al昂l recei隘vables 啊and pre绊payment跋s shall绊 be cle唉ared an败d 唉collect吧ed班 on tim绊e and s靶hall be拜 checke碍d with 瓣related坝 partie班d perio暗dically靶.班应收账款可以计佰提坏账准备金。挨坏账准备金在会吧计报表中作为应罢收账款的备抵项吧目列示。各种应爸收及预付款应当隘及时清算、催收爱、

23、定期与对方对靶账核实。瓣W拜hen inv半entorie把s are 安issuing罢, enter埃prises挨 may ac绊count t百hem und俺er the 盎followi疤ng meth般ods : f搬irst-in板 first-爱out ,we拌ighted 敖average办 ,movin背g avera敖ge ,spe笆cific i捌dentifi背cation 昂, last-捌in firs班t-out ,哎ect.啊各种存货发出时肮，企业可以根据白实际情况，选择凹使用先进先出法罢、加权平均法、邦移动平均法、个奥别计价法、后进凹先出法等方法靶确定其实

24、际成本板。败T八he acqu熬isition皑 cost o班f prope拜rty ,pl啊ant ,an般d equip埃ment in搬clu隘des all癌 expend罢itures 颁reasona肮ble and背 necess柏ary to 懊get the板m in pl百ace and蔼 ready 耙for use瓣.隘财产、厂房及设扒备的购置成本包啊括所有的合理支凹出和使这些资产矮处于可使用状态懊的必要支出。Unit 10哀T捌he FASB伴 define翱s liabi碍lities 般in its 伴Stateme败nt of F拔inancia巴l Acco

25、u把nting C爸oncept 背No.3 . 半element笆s of Fi板nancial板 Statem吧ent 翱as 癌:班“氨the pro懊bable f笆uture s拔acrific白e of ec板onomic 袄benefit坝s arisi氨ng from版 presen拔t oblig霸ations 艾of a pa袄rticula八r entit奥y to tr败ansfer 岸assets 伴or prov耙ide ser耙vices t笆o other俺 entiti碍es in t盎he futu般re as a哀 result案 of pas昂t tra

26、ns按actions碍 or eve芭nts.氨”扮美国财务会计准拜则委员会在第3笆号财务会计概念吧公告财务报表搬的要素中，将肮负责定义为：班“坝特定主体由于过败去的交易或事项碍而引起的、在现氨在承担的在将来拌向其他主体交付白财产或提供劳务挨的责任，这种责岸任导致了可预期扮的经济利益的未疤来牺牲挨”伴A拔ccordin拌g to th坝is 芭definit敖ion,扒 袄current昂 liabil傲ities a瓣re 暗“拜obligat绊ions wh瓣ose liq般uidatio佰n is re把asonabl隘y expec搬ted to 俺require叭 use of巴 e

27、xisti拜ng reso矮urces p办roperly靶 classi鞍fied as笆 curren埃t 捌a版ssets,坝 of the肮 creati绊on of o绊ther cu艾rrent l澳iabilit啊ies.疤”哎根据这一定义，隘流动负债是指：般“挨期望以已恰当地疤归入流动资产的耙现有资源、或通隘过形成其他流动奥负债来清偿的责班任傲。办”阿U办nit 11 矮O百wners唉半 equity熬 is def疤ined as啊 the ex挨cess of肮 total 百assets 袄over to熬tal 唉liabili笆ties.叭业主权益被定义俺为资产总额

28、对负柏债总额的超出额巴O矮wnershi熬p in a 伴corpora哎tion is绊 eviden碍ced by 翱a stock哎 熬certifi芭cate. 岸This ca翱pital s拜tock ma笆y be ei伴ther co矮mmon or扮 拔preferr巴ed. 安If a co挨rporati佰on issu稗es comm摆on 拜stock,般 its sh颁arehold叭ers usu拜ally ha颁ve cert背ain bas稗ic righ靶ts to b颁e exerc捌ised in白 propor翱tion to拔 the nu癌mber

29、 of笆 common百 stock 皑they 扳own. 笆These r翱ights i板nclude 罢(澳1岸) right巴 to vot懊e for 俺directo胺rs;岸 (2奥) right把 to rec唉eive di案vidends坝 declar哀ed by t爸he boar皑d of di碍rectors氨 ;(3) r背ight to霸 share 暗in the 懊distrib绊ution o鞍f cash 白or othe盎r asset搬s if th颁e corpo扒ration 芭is 敖liquida颁ted;埃 and (4傲) preem伴

30、ptive r八ight to跋 purcha瓣se addi哎tional 背share奥s of ca板pital s案tock in澳 propor版tion to唉 presen伴t holdi瓣ngs in 熬the eve氨nt that巴 the co隘rporati翱on incr傲eases t岸he amou跋nt of s邦tock ou板tstandi扒ng.扒在公司中业主权笆益是由股份证书叭证明的。公司的安股本既可以是普哀通股，也可以是办优先股。就公司稗发行的普通股而按言，其股东爸通常可根据所拥八有的普通股股份办数比例，行使一叭些基本权利。这哎些权利包括：（皑1）选举

31、董事的败表决权；（2）霸收取董事会宣布皑的股利的权利；扳（3）公司清算跋时分享现金或其稗他资产的权利；斑（4）在公司增跋加外发股份时，按可按现在的持股吧比例优先购买额罢外股份的权利。Unit 12拌F蔼inancia笆l state盎ment an爱alysis，绊first a败nd fore啊most，se安rves th肮e essen半tial fu奥nction 拜of conv熬erting 稗data in拌to usef邦ul info哎rmation捌. In re暗spect o氨f the q把uantita哎tive da癌ta pres背ented i傲n the f

32、班inancia艾l state盎ments，t懊hree te叭chnique俺s used 百widely 安to assi搬st deci版sion ma瓣kers in艾 unders啊tanding耙 the ex伴ternal 熬stateme氨nts are扮：（1）com半parativ拔e analy叭sis（thr盎ough pr般eparati翱on of t办rend st版atement罢s），(2)哀structu皑ral百 analys啊is（thro澳ugh pre扒paratio隘n of co靶mmon-si罢ze stat熬ements）懊，and（3）鞍

33、ratio a版nalysis啊. The岸 focus 百of this把 chapte案r will 半be on h半ow rati艾o analy盎sis hel肮ps info昂rmation哎 users 巴interpr捌et and 靶evaluat傲e the d搬ata con百tained 板in fina柏ncial s蔼tatemen百ts.懊财务报表分析的癌基本功能是将数阿据转化为有用的爱信息。就列示在半财务报表中的定艾量性数据而言，罢广泛地用于帮助碍决策者理解对外跋财务报表的三种般方法是：（1）扳比较分析（通过跋编制趋势报表）皑；（2）结构分八析（通过编制共白同比

34、报表）；以挨及（3）比率分笆析。本章着重论熬述比率分析如何懊帮助信息使用者敖解释和评价财务版报表内的数据。Unit 15巴I扮n 伴fact,搬 manufa艾cturing斑 costs 艾can be 艾reclass吧ified i扮n many 搬differe扮nt ways按 depend伴ing on 皑the fin扒al goal啊 of a p啊articul肮ar cost扒 analys拔is .摆However碍, the澳 most c稗ommon a跋nd 阿basic c碍ost百 classi暗ficatio癌n schem拜e assoc扳iated w版i

35、th cos拌t accou俺nting i瓣s the 颁groupin柏g 案of manu百facturi肮ng爱 costs 艾into th唉ree 懊element芭s:阿 direct叭 materi爱al 安costs, 扳direct哀 labor 般costs ,耙 or ind捌irect m蔼anufact般uring c爸osts (f般actory 哀overhea板d ). Di芭rect co白sts are挨 tracea扮ble to 昂specifi百c produ瓣cts, wh跋ereas i霸ndirect俺 costs 扳must be袄 assi

36、gn盎ed to p氨roducts鞍 by som胺e alloc胺ation m澳ethod.澳实务中，按照特般定成本最终分析白目标，制造成本邦能够用许多不同俺方法分类。然而摆与成本会计相关澳的最通用、最基背本的方法是将制耙造成本集中起来霸分为三要素：直板接材料成本、直啊接人工成本和间凹接制造成本（工芭厂间接费用）。绊直接成本可追溯百于某种特定产品肮，而间接成本必阿须按照一定方法败分配给产品。瓣Manufac坝turing背 overhe艾ad 制造费用Unit 16袄C奥ost 班袄Volume-背Profit 拜(cvp) 扮analysi案s expre摆sses皑 the re柏l

37、ations奥hips am稗ong a c盎ompany扮安s 吧costs敖,哀 volume蔼 of act拔ivity a败nd 芭income.绊 C芭ost 班伴Volume-奥Profit 哎analysi拌s is a 隘key fac俺tor in 熬many de拌cisions佰 , incl阿uding c挨hoice o胺f produ背ct line芭s , pri扳cing of碍 produc岸ts , ma八rketing办 strate澳gy and 安utiliza啊tion of巴 produc败tive fa氨cilitie办s.唉本量利分析是对邦公司

38、经营和收入邦中的成本数量和傲利润之间的关系皑所进行的分析。艾本量利分析在诸白如产品系列的选案择、产品定价、拜营销策略、以及柏生产设施的利用暗等许多决策中都哀是关键的因素。扒However凹,挨 long r爱un deci唉sions s搬uch as 碍buying 笆plant a拜nd equi爱pment a皑lso hin八ge on p半redicti蔼ons of 袄the res矮ulting 扳C稗ost 坝翱Volume-百Profit 拔relatio笆nships.八不过，构建厂房氨设备等的长期决跋策也取决于成本翱-数量-利润关颁系的预测结果。Unit 18矮A把lth

39、ough哀 the au伴dit pro安ce八ss of o八btainin敖g and e败valuati鞍ng evid澳ence an芭d commu稗nicatin盎g the r哎esults 绊to inte唉rested 搬users a叭pplies 拜to all 碍audit 熬applica案tions,巴 the ob挨jective背s of au板diting 哀vary de爱pending阿 on the班 needs 伴of user靶s of th瓣e audit耙 伴report.矮 爸Interna碍l 昂auditin办g,背 govern案ment

40、al 邦auditin把g,敖 and ex熬ternal 隘auditin百g, and 氨externa阿l audit百ing all澳 serve 敖differe按nt obje败ctives.般虽然获取和评价伴证据并向有利益白关系的使用者传哎送审计结果肮的审计程序适用翱于所有的审计应昂用过程，但审计耙目标却因审计报埃告使用者的不同啊需要而有所差异拌。内部审计、政笆府审计、外部审拜计都服务于不同肮的目标。奥I瓣nternal唉 auditi拌ng is d绊efined 啊as an i般ndepend俺ent app爸raisal 捌functio蔼n estab拜lished 盎

41、within 疤an orga搬nizatio暗n to ex把amine a捌nd eval艾uate it碍s activ胺ities a板s a ser碍vice to靶 the 凹o搬rganiza鞍tion.盎内部审计被定义吧为在某一组织内般部所建立的用以吧审查和评价其活翱动，从而作为向艾该组织提供服务袄的独立评价职能阿。爸E啊xternal拔 auditi隘ng invo把lves re邦porting唉 on fin安ancial 佰stateme案nts pre哎pared b把y manag碍ement f般or exte佰rnal us瓣ers or 昂third 版par

42、ties百.安外部审计涉及管笆理当局向外部使懊用者或第三方当般事人编制的财务鞍报表的报告问题啊。斑A埃bsentee敖 owners百hip is 盎another把 re伴ason wh翱y audit爸s are n袄eeded. 瓣S疤tockhol班ders de扮sire au把dits to氨 determ案ine man奥agement癌哀s stewa背rdship 拜of thei暗r asset懊s.板不参与管理的业艾主权是要求审计吧的另一个原因。碍股东希望进行审叭计，以确定管理搬当局对他们的资绊产的经营责任。哀Other a吧ccounti鞍ng serv扳ices fo

43、瓣r small班 busine昂ss incl胺ude com唉piling 埃and rev翱iewing 百unaudit熬ed fina颁ncia伴l state昂ments a鞍nd book邦keeping耙 servic袄es (fre跋quently案 called柏 write-班up work澳).斑其他向小企业提暗供的会计服务包靶括编制和审查未暗经审计的财务报埃表，提供簿记服绊务（通常称做代俺理记账业务）耙N瓣otice t盎hat a c鞍omplian板ce test懊 measur斑es the 拔effecti唉veness 罢of a pa叭rticula斑r

44、contr啊ol proc傲edure ;瓣it does拜 not su胺bstanti班ate the耙 dollar般 amoun啊t of an懊 accoun败t balan唉ce.跋请注意，符合性奥测试衡量特定控凹制程序的有效性安，它并没有对账鞍户余额的金额加靶以验证。靶T氨here ar斑e four 挨basic t柏ypes of霸 audit 办reports搬 安,爱 that,颁 under 芭certain傲 specif霸ic cond袄itions,搬 may 搬be issu摆ed by a跋uditors袄. They 爱are 捌“澳unquali拌fied

45、 of巴 跋opinion百”, “qua隘lified傲 啊opinion挨”, “adv埃erse捌 opinio懊n隘”熬 an岸d 把“斑disclai矮mer of 哎opinion跋”百.八在某些特定条件邦下，审计师可能芭出具四种基本类班型的审计报告。唉它们是八“罢无保留意见奥”俺、矮“笆保留意见斑”耙、捌“奥否定意见氨”瓣和胺“碍放弃发表意见袄”背。Unit 1板P按rofitab癌ility 笆盈利性扮I唉ncome t安ax retu跋rn 所得税斑申报表busi板ness de爱cision 阿maker 经埃营决策者绊financi把al posi扮tion 财务懊状况o

46、pera懊ting re背sults 经爱营成果Unit 2按B耙ank sta蔼tements案 银行对账单袄P邦hysical挨 counts盎 实物盘点g罢oing co斑ncern 爱 持续经营奥histori邦cal cos熬t 历史成绊本原则acco唉unt bal安ance 账盎户余额Unit 3 版source 傲documen暗t 原始凭证摆general傲 ledger氨 （accou耙nt）总分类账艾（户）敖adjusti啊ng entr般ies 调整分拌录prepai坝d expen癌se 预付费罢用accrue按d reven敖ue 半应计收入acc伴umulate鞍

47、d depre班ciation扳 累计折旧般workshe凹et 俺工作底稿Unit 4 伴A袄c哎counts 拜 payabl拜e背 应付账款败N阿otes 澳payable耙 应付票氨据班I埃nternal稗 contr岸ol 内岸部控制啊C坝ontroll艾ing ac把count 总碍账Unit 5百C氨hart of扒 accou盎nts 会计科背目表Unit 6背notes r芭eceivab芭le 应收票据胺account奥s recei盎vable 应跋收账款note艾s payab阿le 应摆付票据罢account埃s payab挨le 应付账巴款patent颁 right

48、坝 专利权半general隘ly acce靶pted ac俺countin颁g princ碍iples 公把认会计准则哎residua鞍l clai爸ms 剩余求伴偿权Unit 7 把I捌ncome 哀stateme搬nt 收益表胺A半ccounti岸ng per半iod 会计胺期间Unit 8案F胺inancin傲g acti跋vities 案筹资活动扒O巴peratin傲g acti奥vities 案经营活动疤I蔼nvestin邦g act耙ivities爱 投资活动熬R凹econcil靶iation 皑 method挨 调节法背D熬eferral矮s 递延项目伴A俺ccruals唉 应计

49、项目敖SFAS（st奥atement巴 of fin扒ancial 挨account凹ing sta挨ndards）鞍 财务会计准则笆公告Unit 9熬B坝ank sta八tement 跋银行对账单案I败nsuffic案ient fu佰nds che鞍ck 空头支票绊S般alvage 罢value 拜 残值拌E跋stimate爸d usefu办l life 艾预计使用寿命稗T扒he doub隘le decl岸ining-b吧alance 唉method 八 双倍余额递减瓣折旧法巴A暗nnual d瓣eprecia敖tion 年袄折旧Unit 10八C绊ontinge搬nt liab安iliti

50、es昂 或有负债懊D隘eferred背 income隘 taxes 八递延所得税胺P胺resent 瓣 value 昂 现值奥F背uture 八 value 靶 终值Unit 11芭C白ommon 案stock 普扮通股坝P吧referre氨d stoc白k 优先股跋C蔼ash div柏idend 爱 现金股利隘S笆tock di暗vidend 癌 股票股利背D办eclarat艾ion of 把dividen盎d 股利宣布盎D摆ividend靶 distri扒bution 奥 股利分配Unit 16蔼C般ost-vol爱ume-pro拜fit rel胺ationsh绊ip 成本-数捌量-利润关

51、系案B扮reakeve挨n analy挨sis 按 哀盈亏平衡分析案C办ontribu氨tion-ma绊rgin 扒 白边际贡献Unit 18办audit r巴eport ，盎auditor扳背s repor袄t 审计报告奥interna扮l audit熬ing 内部斑审计百governm搬ental a扮uditing爸 政府审计ex熬ternal 跋auditin凹g 外部审计唉system 澳of inte哀rnal co唉ntrol 内爸部控制系统en皑gagemen凹t lette爱r 委托书霸audit w蔼orking 敖paper 审俺计工作底稿te拌st of c鞍ompli

52、an笆ce 符合性测疤试拜confirm扮ation o八f accou拔nts rec耙eivable爱 般应收账款的询证澳related拌 party 矮transac疤tions叭 有关当事的盎交易板unquali板fied op斑inion 稗无保留意见板qualifi袄ed opin安ion 罢有保留意见奥adverse坝 opinio捌n颁 否定意见凹income 澳tax ret案urn摆 所得税申报耙单名词解释芭A埃ccount斑s recei肮vable 版： An ac把counts 八receiva办ble is 吧an unwr爱itten p拜romise 拔by a

53、 cu胺stomer 隘to pay 按at a la岸ter dat吧e for g八oods so半ld or s安ervice 跋rendere盎d.澳Account皑ing 案equatio吧n靶:耙 The e矮xpressi柏on of t矮he rela吧tionshi白p betwe八en asse氨ts , li哀abiliti柏es , an案d capit挨al ; mo隘st comm蔼only st盎ate澳d as : 安Assets=斑Liabili暗ties+ C巴apital唉Accrual胺 按basis:背 An acc蔼ounting半 system唉

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55、g凹 of all埃 revenu啊es and 暗expense靶s in th叭e perio鞍d which坝 cash i扳s recei敖ved or 摆paid.傲C安ash dis爱count: 爱The ded八uction 伴allowab半le 扳if an i八nvoice 芭is paid背 by a s绊pecifie啊d 邦date.唉C盎ommon s奥tock: T罢hat par办t of th斑e capit暗al stoc伴k that 芭does no绊t have 伴special佰 prefer矮ences o扮r right绊s.般Control皑

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58、 c半laim to伴 the pr芭opertie拔s of a 佰busines吧s enter懊prise.背G扮oing co奥ncern c吧oncept版: The c拌oncept 佰that as凹sumes t癌hat 暗a busin跋ess ent扮ity has瓣 a reas搬onable 扒expecta颁tion of板 contin捌uing in佰 busine百ss at a办 profit唉 for an唉 indefi把nite pe爸riod of稗 time.斑Journal摆izing安:碍 霸 A疤 背process靶 of昂 record吧in

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