会计英语相关知识

1、第一章练习习1) Acccounntingg is aan innformmatioon syystemm thaat meeasurres bbusinness actiivitiies & commmuniicatees thhe fiindinngs tto deecisiion mmakerrs.（会计是将业业务活动和和措施的结结果传达给给决策者的的一种信息息系统）2) A corpporattion is oownedd by sharres oof sttock, it is aa sepparatte leegal entiity aand iis reesponnsiblle

2、foor itts owwn deebts.公司是由国国有股，它它是一个独独立的法人人实体，是是对自己的的债务负责责3) Thhe cashh floow sttatemment showws thhe caash iinfloows aand ooutfllows fromm opeeratiing aactivvitiees, iinvesstingg acttivitties, andd finnanciing aactivvitiees.现金金流量表显显示经营活活动，投资资活动和筹筹资活动的的现金流入入和流出。4) Boookkeeepinng is oonly the partt o

3、f accoountiing tthat recoords trannsacttionss andd eveents.簿记只是会会计的一部部分，它记记录着交易和事事件5) A solee prooprieetorsship is aan enntityy ownned bby onne peersonn andd thee ownner iis peersonnallyy ressponssiblee forr bussinesss deebts.个人独资资企业是由由一个人拥拥有的实体体和个人所所有者对企业的债债务负责6) Thhe buusineess eentitty prinncipll

4、e reequirres eeach entiity kkeepss acccountting recoords as aa sepparatte enntityy.会计主主体原则要求每每个单位作作为一个单单独的实体体进行会计记记录。7) A privvate accoountaant wworkss forr a ssinglle emmployyer.私私人会计师师为一个雇雇主工作8) Thhis aaccouuntinng reeportt of balaance sheeet detaails asseets, liabbilitties, andd equuity.资产负债债表的内容

5、容包括资产产，负债和和所有者权益益9) Thhe maatchiing prinnciplle reequirres rrevennue & exppensees muust bbe alllocaated in pperiood inncurrred.配配比原则要要求收入和和支出必须须在发生当当期分配。10) AAccouunts Payaable is iin thhe deebit secttion of aa ballancee sheeet.应应付账款在在资产负债债表的借方部分。11) AA parttnersship is aan enntityy ownned bby twwo

6、orr morre peersonns, aand tthe oownerrs arre peersonnallyy ressponssiblee forr enttitys deebts.合伙是由两两个或两个个以上的人人拥有的一一个实体，所有者亲自为实体的债务负责12) AA douuble entrry reequirres aat leeast one debiit enntry and at lleastt anootherr creedit entrry. 一一个复式分分录要求至至少一个借方分录，和另一个贷方分录13) AA pubblic accoountaant iis avva

7、ilaable to tthe ppubliic.公共会计计师14) TThe ttime periiod prinnciplle reequirres aactivvitiees diivideed annd reeportted iin sppeciffic ttime periiods.会计分期期原则要求求活动划分分和在特定定的时间段段报告的活活动15) TThe mmonettary unitt prinnciplle reequirres ttranssactiions recoordedd bassed oon onne coommonn currrenccy. 货币计量原则要求基

8、于一一个共同的的货币交易易记录。16) TThe ccash floww staatemeent sshowss thee cassh innflowws annd ouutfloows ffrom operratinng acctiviitiess, innvestting actiivitiies, and finaancinng acctiviitiess.现金流量量表显示经经营活动，投投资活动和和筹资活动动的现金流入和流出。17) TThe iincomme sttatemment summmarizzes nnet pprofiit (oor neet looss) resuulti

9、nng frrom iincomme leess eexpennses.利润表汇总总净利润（或或净亏损）=收入减支出。18) TThe oobjecctiviity prinnciplle reequirres ttranssactiion rrecorrded on iindeppendeent, unbiiasedd & vveriffiablle baasis. 客观性性原则要求求交易记录录是基于独独立的，公公正的和可可核查的基基础上19) DDebitts annd crreditts arre esssenttial in tthe aaccouuntinng syystemm of

10、 doubble eentryy inveentedd by Lucaa Pacciolii. 借与与贷是卢卡卡帕乔利发发明的复式记账账会计系统统的本质20) TThe ggoingg-conncernn prinnciplle assssumme buusineess ccontiinuess itss opeeratiions持持续经营原原则假设其经营营业务的发发展21) RRetaiined earnningss aree in the creddit ssectiion oof a balaance sheeet. 未分配利利润在资产产负债表的的贷方。22) TThe realliza

11、ttion prinnciplle reqquirees reevenuue & expeensess be recoordedd wheen reealizze实现原原则（收入入确认原则则）要求收收入和支出出在实现时时记录23) SSpelll thee fulll naame oof GAAAP.ggenerrallyy acccepteed acccounntingg priincipples 公认会计计原则24) TThe ccost prinnciplle reequirres aall ttranssactiions recoordedd on histtoriccal ccost

12、 basiis.成本原则要求求在历史成本本的基础上记录录所有的交交易。 25) PPrepaaid eexpennse iis inn thee debbit ssectiion oof a balaance sheeet.预付费用用是在资产产负债表借借方26) PPurchhase of eequippmentt is a paart oof caash ooutfllow ffrom operratinng actiivitiies iin a cashh floow sttatemment.购置设备备是现金流量量表经营活动现现金流出的的一部分。27) PPleasse liist tth

13、e tthreee bassic ccompoonentts inn an incoome sstateementt. reevenuues&eexpennses&net proffit请列列出在利润润表的三个个基本组成成部分：收入和支支出与净利利润28) TThe conssisteency prinnciplle reequirres aan enntityy musst usse thhe saame aaccouuntinng meethodds foor eaach pperiood. 一一致性原则则要求实体体必须每个个时期使用用相同的会会计方法。29) TThe bbalannce

14、 ssheett conntainns thhree esseentiaal coomponnentss of asseets, liaabiliitiess and equiity.资产负债债表包含资资产，负债债和所有者者权益三个重重要的组成部分分。30) PPleasse ouutlinne thhe acccounntingg equuatioon off an incoome sstateementt.Nett proofit=incoome-eexpennses 请概述利利润表会计计等式。净净利润=收入_费用31) DDrawiing bby owwnerss is a paart

15、oof caash iinfloow frrom finaancinng acctiviitiess in a caash fflow stattemennt. 所所有者开立立（票据？）是现金金流量表中中筹资活动流流入的一部部分。32) TThe mmaterrialiity m.tirilitii prrinciiple streessess thee impportaance of aan ammountt on costt-bennefitt bassis. 重要性原原则强调了了成本效益益基础数额额的重要性性。33) SSpelll thee fulll naame oof CIICPA

16、.Chinnese Insttitutte off Cerrtifiied PPubliic Acccounntantts中国注注册会计师师协会34) PPleasse liist tthe tthreee majjor ccompoonentts off a ccash floww staatemeent. Operaatingg acttivitties&inveestinng acctiviitiess&finnanciing aactivvitiees请列出出三个现金金流量表主主要组成部部分。经营营活动及投投资活动和和筹资活动动35) TThe iincomme sttatemment

17、 summmarizzes nnet pprofiit reesultting fromm incomme leess eexpennses.利润表汇汇总净利润润从收入减减支出。36) CCash receeipt fromm a ccustoomer is aa parrt off cassh innflowws frrom ooperaatingg acttivitties in aa cassh fllow sstateementt. 客户的现现金收入是是现金流量量表经营活动现现金流入的的一部分。37) PPleasse liist tthe tthreee bassic eelemee

18、nts in aa ballancee sheeet. Asseets&lliabiilitiies&eequitty请列出出三个资产产负债表的的基本要素素。资产与与负债及股股东权益38) TThe ffull -dissclossure prinnciplle reequirres wwe muust rreporrt alll reelevaant iinforrmatiion.充充分披露原原则要求我我们必须报报告所有相相关信息。 39) TThe consservaatismm kns:vtizmpriincipple sstressses thatt it is bbetteer to

19、o undderesstimaate tthan overrestiimatee.稳健原原则强调高高估损失比比低估好。40) PPleasse ouutlinne thhe acccounntingg equuatioon off a bbalannce ssheett. Assetts=liiabillitiees+eqquityy资产负债债表会计等等式。41) AA cassh fllow sstateementt shoows tthe ccash infllows and outfflowss froom operratinng, invvestiing aand finaancinn

20、g acctiviitiess. 现金流量量表显示经经营，投资资及融资活活动的现金金流入和流流出42) TThe tthreee heaadingg linnes iin anny off thee thrree kkey aaccouuntinng sttatemmentss aree resspecttivelly: 11)heaadingg, 2)entiity nname and 3)sttatemment namee. 三个关关键会计报报表的三个个标题分别别是：1）标题，2）实体名名称和3）报表的名称称。43) TThe ffour basiic etthicaal sttandaa

21、rds expeectedd of accoountiing aand ffinannce pprofeessioonalss inccludee: 1)inteegritty 22)conffidenntiallity knfi.denilti 3)coompettencee 4)objeectivvity. 会计和和财务专业业人士的四个基本本道德标准准包括：1）诚信2）保密3）胜任4）客观。第25章章练习1) soourcee doccumennts provvide eviddencee andd aree thee bassis ffor rrecorrdingg acccountti

22、ng trannsacttionss.原始凭凭证提供证证据和是记录会计计交易的基基础2) Buusineess ttranssactiions affeect aaccouuntinng eqquatiions resuult ffrom bothh extternaal annd innternnal trannsacttionss.商业交易易影响外部部和内部交易会会计等式的的结果。3) Ussing T -aaccouunts, debbits are recoordedd on the leftt sidde, aand ccrediits aare rrecorrded on tthe

23、 rrightt sidde.使用用T字账，借方记录录在左侧，贷方在右边记录。4) Plleasee speell oout tthe ffull termminollogy for the accoountiing aabbreeviattion C.O.A .Charrt off Acoountss科目表5) Plleasee speell oout tthe ffull termminollogy for the accoountiing aabbreeviattion G/L.geneeral ledgger总帐帐6) Thhe prrocesss off daiily rrecorr

24、dingg debbits and creddits in tthe ggenerral jjournnal iis knnown as jjournnalizzing. d:nlaizzi 在普通通日记账中中日常记录录借记和贷贷方的过程程称为记日记帐7) Plleasee speell oout tthe ffull termminollogy for the accoountiing aabbreeviattion T/B. Triaal Baalancce试算表表8) Asssetss andd exppensees noormallly hhave debiit ballancees资

25、产及费费用通常有有借方余额9) Att thee endd of eachh acccountting periiod, we nneed to mmake adjuustinng entrries to bbringg acccountts upp to datee forr thee finnanciial sstateementts.在每每个会计年年度结束时时，我们需需要作出调调整分录，使使帐户为财财务报表的的日期10) PPleasse sppell out the fulll terrminoologyy forr thee acccountting abbrreviaationn

26、P.RR Postting Refeerencce过账依依据11) AAdjusstingg enttriess aree useed too reccord a coompannys inteernall traansacctionns onn accrrual basiis.调整分录通通常用于记记录以权责发生生制为基础础的公司内内部事务12) TThe aadjussted triaal baalancce iss useed too preeparee thee finnanciial sstateementts.调整整后的试算算表是用来来编制财务务报表13/144) Plleasee

27、proovidee twoo typpicall exaamplees off Preepaidd Exppensees. Preepaidd Inssurannce ,Preppaid Deprreciaationn请提供两两种预付费费用的典型型例子。预预付保险费费，预付折折旧。15/166) Plleasee proovidee twoo typpicall exaamplees off Acccruedd Exppensees. Acccruedd intteresst , Accrrued taxees请提供供预提费用用两个典型型的例子。应计利息息，预提税税17)Deeprecciat

28、iion apppliess to physsicall asssets thatt rettain theiir siize aand sshapee butt losse thheir econnomicc useefulnness overr timme.折旧旧适用于保保留它们的的大小和形形状，但随随着时间的的推移失去去其经济实实用性的有有形资产。18) AAccruual accoountiing rreporrts rrevennues whenn earrned and expeensess wheen inncurrred.权权责发生制制会计报告告是获得收入入和开支时时发生19)

29、 AAccummulatted ddepreeciattion, salles rreturrns aand ppurchhase disccountts arre exxamplles oof coontraa accoountss. 累计计折旧，退退货及购买买折扣是备备抵账户的的例子20) UUnearrned reveenuess aree reccordeed onn ballancee sheeet aas liabbilitties. 预收收入入记录在资资产负债表表作为负债债。21/222) Plleasee proovidee twoo typpicall exaamplees

30、off Acccruedd Revvenuee. Accrrued inteerestt, coonstrructiion iin prrogreess请提提供两个典典型的例子子应计收入入。应计利利息，在建建工程23/244) Plleasee proovidee twoo exaamplees off Uneearneed Reevenuue. Airrlinee Ticcket salees, rrentaal inncomee请提供两两个预收收收入的例子子。机票销销售，租金金收入25) PPleasse sppell out the fulll terrminoologyy forr t

31、hee acccountting abbrreviaationn C.I.P. connstruuctioon inn proogresss在建工工程26) LLiabiilitiies, owneers caapitaal, aand rrevennue nnormaally havee creedit balaancess.负债，所所有者的资资本和收入入通常有贷贷方余额。27/288/29) Pleease listt 7 eexampples of ssourcce doocumeents for recoordinng acccounntingg traansacctionns. 请请

32、列出7个原始凭证证记录会计计交易的例例子。Bank stattemennts, salees innvoicces, checcks, purcchasee ordders, recceiptts, ccash regiisterr tappes, emplloyeee earrninggs reecordds银行对对账单，销销售发票，支支票，采购购订单，收收据，收银银机纸带，员员工的收入入纪录30/311/32) Pleease listt thee 7 sstepss in an aaccouuntinng cyycle, eacch sttep iin thhe prroperr seq

33、quencce 7请列出出在一个会会计周期的的7个步骤，每每个步骤的的正确顺序序：-anaalyziing ttranssactiions分分析交易-reccordiing ggenerral jjournnals记记录普通日日记账-posstingg to geneeral ledgger过帐帐到总帐-preepariing ttriall ballancee编制试算算平衡-makking adjuustmeents作作出调整-adjjusteed trrial balaance调调整后试算算表 -finnanciial sstateementts-财务报表表33) PPrepaaid ee

34、xpennses are recoordedd on balaance sheeet ass _asseets_. 待摊费费用都记录录在资产负负债表中作作为资产34) AA _mercchanddisinng_ entterprrise is tto fiirst purcchasee invventoory tthen selll theem too genneratte a proffit. 一个商品流流通企业，是是第一次购购买库存然然后出售产产生利润。35) Net Salees = Grosss Saales - Salees Reeturnns annd Alllowaancess净

35、销售额=销售总额额 - 销售退回回及折让36) AA_retaailerr_ sellls mmerchhandiise ddirecctly to tthe ppubliic.零售售商直接向向公众销售售商品37) PPleasse sppell out the fulll terrminoologyy forr acccountting abbrreviaationn C.O.G.S. Costt of goodds soold销货货成本38) IIn thhe _perppetuaal_ inveentorry syystemm, thhe innventtory accoount is

36、ccontiinuouusly updaated to rrefleect iitemss on handd.在永续盘存存制中，存货帐帐户是不断断更新，以以反映在手手项目39) _servvice_ entterprrisess chaarge a feee orr commmisssion for servvicess perrformmed.服服务企业收收取服务费费或佣金40) AA _whollesallers _ buyys meerchaandisse frrom sseverral ddiffeerentt mannufacctureers tthen re-ssell thiss

37、 merrchanndisee to retaailerrs.一批发商从几几个不同的的厂家购买买商品然后后再卖这个个商品给零零售商。41) IIncomme Sttatemment accoountss aree _tempporarry_ acccountts too be clossed aat thhe ennd off eacch acccounntingg perriod.利润表账账户将在每每个会计期期末暂时关闭账账户。42) RRevennue aand eexpennse aaccouunts are clossed tto thhe _incoome ssummaary_ ac

38、ccountt at the end of 收入和支支出帐户在在年底的收收入汇总帐帐户被关闭闭43) UUnderr perrpetuual ssysteem, ttwo eentriies aare mmade for eachh salles: i) aa salles eentryy; iii) a costt or inveentorry enntry. 在永续盘存存制下，由各个销售售制成的两个项目目是：一）销销售记录;二）成本本或库存条目44) TTo ennsuree thee acccuraccy off perrpetuual rrecorrds, mostt bussines

39、sses takee a _physsicall invventoory_ of theiir meerchaandisse att leaast oonce a yeear. 为确保永久久记录的准准确性，大大多数企业业至少每年年一次对他们的商商品实物库库存采取实地盘盘存。45) IIn a _periiodicc_ invventoory ssysteem, nno efffortt is madee to keepp up-to-ddate recoords of iinvenntoryy or COGSS.在定期盘点点制度中，没有努努力来保持持库存或COGS最新的最最新记录46) RRe

40、asoonablle ammountts off invventoory sshrinnkagee are a noormall cosst off doiing bbusinness. 合理数量量的库存损损耗是做生生意的正常常成本。47) CCost of GGood Avaiilablle foor Saale lless Endiing IInvenntoryy = Coost oof Gooods Soldd. 良好的成成本销售减减去期末盘存=商品销售售成本。48) WWhen whollesallers selll theeir pproduucts on aaccouunt, th

41、e _creddit ttermss_, e.g. 22/10, n/330, aare sstateed inn thee invvoicee.当批发商商帐户上出出售自己的的产品时，信用条件均以以发票表示示49) BBeginnningg Invventoory + purrchassed = Coost oof Gooods Avaiilablle foor Saale期初存货+购买的商商品= 公开发发售的商品品成本500) Plleasee speell oout tthe ffull termminollogy for the accoountiing aabbreeviattion

42、G.P. Grosss Prrofitt请列明的的会计术语语缩写GP全名。毛利51) PPurchhase disccountts taaken are recoordedd wheen paaymennt iss madde _insiide_ thee disscounnt peeriodd.购买折扣扣采取在付款折扣扣期内提出记录。52) TTranssporttatioon coosts paidd by the buyeer arre reecordded aas a partt of the costt of _asseet_ beiing aacquiired.由买方支支付的交通通

43、运输费用用作为被收收购资产成成本的一部部分记录。53) GGrosss Salles lless salees reeturnns = Neet Saales.总销售额额减去销售售退货=销货净额额54) TTranssporttatioon coosts incuurredd by the selllers are debiited to _deliiveryy_ Exppensee, ann opeeratiing eexpennse.交交通运输费费用发生由由由卖方计入入借方运货货费用和营营业费用555/566) Whhich are the 5 moost ccommoonly usedd

44、 Speeciall Jouurnalls? SSaless, paayrolll, PPurchhase, cassh reeceippts, cashh dissburssemennts最常常用的5个特种日日记账？销售，工工资，采购购，现金收收入，现金金支出57) PPleasse sppell out the fulll terrminoologyy forr thee acccountting abbrreviaationn A/RR. Accoountss Recceivaable请请列明会计计缩写为A / R充分术语语。应收账款款58) SSpeciial jjournnals s

45、avee mucch tiime iin reecordding _repeetitiive_ traansacctionns. 特特种日记账账在记录重重复交易上上能节省更更多时间59) AAt moonth end, we mustt fooot annd _crosss-fooot_ thee speeciall jouurnalls beeforee posstingg to the geneeral ledgger.在在月底，在过过账到总账账后，我们们必须XX特种日记记账60) AA _subssidiaary _ leddger is ooftenn useed too proovi

46、dee dettailss on indiividuual bbalannces of ggenerral lledgeer acccounnts. 明细分类类账通常用用于提供有有关总账账账户余额的的个别细节。61) AA _ debiit memooranddum_is aa doccumennt isssuedd by the buyeer foor a debiit too a sselleers Acccounnts PPayabble. 借项备忘忘录是由买方向向卖方应付付账款发出出的信贷文文件62) AA _ creddit mmemorranduum_ is aa doccumen

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