会计专业英语新

1、Unit 1 Financiial innformaation aboutt a buusinesss is needeed by many outsiiders .Thesse outtsiderrs incclude ownerrs, baankerss, othher crediitors, poteentiall inveestorss, labbor unnions, goveernmennt ageenciess ,andd the publiic ,beecausee all thesee grouups haave suupplieed monney too the busin

2、ness oor havve somme othher innteresst in the bbusineess thhat wiill bee servved byy infoormatiion abbout iits fiinanciial poositioon andd operratingg resuults.许多企业外部的的人士需要有有关企业的财财务信息，这这些外部人员员包括所有者者、银行家、其其他债权人、潜潜在投资者、工工会、政府机机构和公众，因因为这些群体体对企业投入入了资金，或或享有某些利利益，所以必必须得到企业业财务状况和和经营成果信信息。Unit 2 Each prropr

3、ieetorshhip, partnnershiip, annd corrporattion iis a sseparaate enntity.每一独资企业、合合伙企业和股股份公司都是是一个单独的的主体。In accrrual aaccounnting, the impacct of eventts on assetts andd equiities is reecogniized oon thee accoountinng reccords in thhe timme perriods when serviices aare reendereed or utiliized iinsteaad

4、 of when cash is reeceiveed or disbuursed. Thatt is rrevenuue is recoggnizedd as iit is earneed, annd exppensess are recoggnizedd as tthey aare inncurreed not when cash changges haands .if thhe cassh bassis acccountting wwere uused iinsteaad of the aaccruaal bassis, rrevenuue andd expeense recoggnit

5、ioon wouuld deepend solelly on the ttimingg of vvariouus cassh reeceiptts andd disbbursemments.Unit 3 During each accouuntingg yearr ,a ssequennce off accoountinng proocedurres caalled the aaccounnting cyclee is ccompleeted.在每一会计年度度内，要依次次完成被称为为会计循环的的会计程序。Transacctionss are analyyzed oon thee basiis

6、of the bbusineess documments knownn as ssourcee docuumentss and are rrecordded inn eithher thhe genneral journnal orr the speciial joournall, i. e . tthe saales jjournaal ,thhe purrchasees jouurnal (invooice rregistter ) ,cashh receeipts journnal annd cassh dissburseementss jourrnal .根据业务凭证即即原始凭证分分析

7、各项交易易，并记入普普通日记账或或特种日记账账，也就是销销货日记账，购购货日记账（发发票登记簿），现现金收入日记记账和现金支支出日记账。A triall balaance iis preeparedd fromm the accouunt baalancee in tthe leedger to prrove tthe eqqualitty of debitts andd creddits.根据分类账户的的余额编制试试算平衡表，借借以验证借项项和贷项是否否相等。A T-acccount has aa leftt-handd sidee and a rigght-haand siide, cca

8、lledd resppectivvely tthe deebit sside aand crredit side.一个T 型账户户有左方和右右方，分别称称做借方和贷贷方。After ttransaactionns aree enteered ,accouunt baalancee (thee diffferencce bettween the ssum off itss debiits annd thee sum of itts creedits ) cann be ccomputted.当各项交易入账账之后，便可可计算账户余余额（其借项项合计数与贷贷项合计数之之间的差额）The prooce

9、ss of trransfeerringg amouunts eentereed in the jjournaal to the pproperr ledgger ammountss is ccalledd postting, the oobjecttive oof whiich iss to cclassiify thhe efffects of trransacctionss on eeach iindiviidual assett , liiabiliity , ownerrs equiity , revennue , and eexpensse acccount .将日记账记录的的金额

10、转入恰恰当的分类账账户的过程叫叫做过账。其其目的在于把把每笔交易对对资产、负债债、业主权益益、收入和费费用的个别账账户的影响进进行归类。 Unit 44 The bassic prrincipple off doubble-enntry bbookkeeepingg is tthat eevery transsactioon hass a twwofoldd effeect .复式记账的基本本原理是每一一项交易活动动都有双重的的结果。The finnanciaal connditioon or posittion oof a bbusineess ennterprrise iis reppre

11、sennted bby thee relaationsship oof asssets tto liaabilitties aand caapitall.一个企业的财务务状况是由资资产对负债和和资本的关系系来表示的。By convventioon, assset aand exxpensee incrreasess are recorrded aas debbits wwhile liabiility , cappital and iincomee incrreasess are recorrded aas creedits.根据惯例，资产产和费用的增增加被记为借借项，而负债债，资本和收收入增

12、加被记记为贷项。Unit 5 The simmplestt formm of tthe acccountt is kknown as thhe T-aaccounnt beccause it reesemblles thhe lettter TT. thee accoountannt, ass a maatter of coonveniience, refeers too the groupp of ccompanny acccount as thhe leddger.账户最简单的形形式称为丁字字账户，因为为它类似大写写字母T。会会计人员为了了方便将公司司账户集中作作为分类账。Unit 6 T

13、he finnanciaal staatemennts arre thee meanns of conveeying to maanagemment aand too inteeresteed outtsiderrs a cconcisse piccture of thhe proofitabbilityy and finanncial posittion oof thee busiiness. Thesse aree threee bassic fiinanciial sttatemeents wwhich are rreportted thhe finnanciaal possitionn

14、 of aa busiiness: balaance ssheet, incoome stateement, the stateement of caash fllows. Balannce shheet aand inncome stateement are ppreparred att a paarticuular ddata, custoomarilly to prepaare thhem att the end oof eacch monnth .财务报表是向管管理人员和有有关外界人士士传送企业盈盈利能力和财财务状况的简简明情况的工工具。报告一一个企业财务务状况的有三三种基本财务务报表

15、：资产产负债表，损损益表和现金金流量表。资资产负债表和和损益表是在在特定日期编编制的，习惯惯上在每个月月末编制。Assets are eeconommic reesourcces whhich aare owwned bby a bbusineess annd aree expeected to beenefitt futuure opperatiions.资产是一个企业业 所拥有的的、并期望有有益于未来经经营的经营资资源。The ownners equiity inn a buusinesss reppresennts thhe ressourcees thee inveested by t

16、hhe ownner; it iss equaal to the ttotal assetts minnus thhe liaabilitties. The eequityy of tthe owwner iis a rresiduual cllaim bbecausse thee claiims off the crediitors legallly coome fiirst. If youu are the oowner of a businness, you aare enntitleed to whateever rremainns aftter thhe claaims oof th

17、ee credditorss are fullyy satiisfiedd.企业中的业主权权益代表业主主投资的资源源；它等于总总资产减去负负债。因为债债权人的求偿偿权在法律上上优先，所以以业主权益是是一种剩余求求偿权，如果果你是企业的的业主，在债债权人的求偿偿权全部得到到满足之后，剩剩下的都属于于你。Unit 7 Income stateement is a stateement, someetimess callled thhe proofit aand looss sttatemeent, rreportting pprofittabiliity orr the operaating re

18、sullt of a bussinesss for an acccountting pperiodd (whiich caan be one mmonth, one quartter, oone caalendaar yeaar or one ffiscall yearr as mmay bee deteermineed by the bbusineess cooncernned).收益表，有时也也叫做收益损损失表，是用用来报告企业业一定会计期期间（可以是是一个月、一一季度、一自自然年度或一一财政年度，由由企业自己决决定）的盈利利情况或经营营成果的报表表。Unit 8 The staateme

19、nnt of cash flowss repoorts tthe enntitys cassh recceiptss and cash paymeents dduringg the periood-wheere caash caame frrom annd howw it wwas sppent. It expplainss the causees forr the changge in the ccash bbalancce.现金流量表反映映企业某个期期间现金收入入和支出，即即现金的来源源和运用。它它解释现金余余额变化的原原因。 Unit 99Assets are eeconommic re

20、esourcces, wwhich aare meeasuraable bby monney vaalue, and wwhich are oowned or coontrollled bby an enterrprisee, inccludinng alll propperty, righhts ass a crreditoor to otherrs, annd othher riights. For accouuntingg treaatmentt, asssets aare noormallly divvided into curreent asssets, longg-termm in

21、veestmennts, ffixed assetts, inntangiible assetts, deeferreed asssets aand otther aassetss.资产是企业拥有有或者控制的的能以货币计计量的经济资资源，包括各各种财产、债债权和其他权权利。资产分分为流动资产产、长期投资资、固定资产产、无形资产产、递延资产产和其他资产产。Provisiion foor badd debtts mayy be sset upp on aaccounnts reeceivaable aand thhe proovisioon forr bad debtss shalll be sh

22、ownn as aa deduuctionn itemm of aaccounnts reeceivaable iin thee finaanciall stattementt .alll receeivablles annd preepaymeents sshall be cllearedd and colleected on tiime annd shaall bee checcked wwith rrelateed parrtied perioodicallly.应收账款可以计计提坏账准备备金。坏账准准备金在会计计报表中作为为应收账款的的备抵项目列列示。各种应应收及预付款款应当及时清清算

23、、催收、定定期与对方对对账核实。When innventoories are iissuinng, ennterprrises may aaccounnt theem undder thhe folllowinng metthods : firrst-inn firsst-outt ,weiightedd averrage ,movinng aveerage ,speccific identtificaation , lasst-in firstt-out ,ect.各种存货发出时时，企业可以以根据实际情情况，选择使使用先进先出出法、加权平平均法、移动动平均法、个个别计价法、后后进先出法等等方

24、法确定其其实际成本。The acqquisittion ccost oof proopertyy ,plaant ,aand eqquipmeent inncludees alll expeendituures rreasonnable and nnecesssary tto gett themm in pplace and rready for uuse.财产、厂房及设设备的购置成成本包括所有有的合理支出出和使这些资资产处于可使使用状态的必必要支出。Unit 100The FASSB deffines liabiilitiees in its SStatemment oof Finnanci

25、aal Acccountiing Coonceptt No.33 . ellementts of Finanncial Stateement as :“the pprobabble fuuture sacriifice of ecconomiic bennefitss arissing ffrom ppresennt oblligatiions oof a pparticcular entitty to transsfer aassetss or pprovidde serrvicess to oother entitties iin thee futuure ass a reesult of

26、 paast trransacctionss or eeventss.”美国财务会计准准则委员会在在第3号财务务会计概念公公告财务报报表的要素中中，将负责定定义为：“特定主体由由于过去的交交易或事项而而引起的、在在现在承担的的在将来向其其他主体交付付财产或提供供劳务的责任任，这种责任任导致了可预预期的经济利利益的未来牺牺牲”Accordiing too thiss defiinitioon, curreent liiabiliities are “obliggationns whoose liiquidaation is reeasonaably eexpectted too requuire

27、 uuse off exissting resouurces propeerly cclassiified as cuurrentt assetss, of the ccreatiion off otheer currrent liabiilitiees.”根据这一定义，流流动负债是指指：“期望以已恰恰当地归入流流动资产的现现有资源、或或通过形成其其他流动负债债来清偿的责责任。”Unit 111 Owners equiity iss defiined aas thee exceess off totaal asssets oover ttotal liabiilitiees.业主权益被定义义为

28、资产总额额对负债总额额的超出额Ownershhip inn a coorporaation is evvidencced byy a sttock ccertifficatee. Thiis cappital stockk may be eiither commoon or prefeerred. If aa corpporatiion isssues commoon stoock, iits shharehoolderss usuaally hhave ccertaiin bassic riights to bee exerrcisedd in pproporrtion to thhe nu

29、mmber oof commmon sstock they own. Thesee righhts inncludee (1) rigght too votee for direcctors; (2) rright to reeceivee diviidendss decllared by thhe boaard off direectorss ;(3) righht to sharee in tthe diistribbutionn of ccash oor othher asssets if thhe corrporattion iis liqquidatted; aand (44) pr

30、eeemptiive riight tto purrchasee addiitionaal shaares oof cappital stockk in pproporrtion to prresentt holddings in thhe eveent thhat thhe corrporattion iincreaases tthe ammount of sttock ooutstaandingg.在公司中业主权权益是由股份份证书证明的的。公司的股股本既可以是是普通股，也也可以是优先先股。就公司司发行的普通通股而言，其其股东通常可可根据所拥有有的普通股股股份数比例，行行使一些基本本权利。这

31、些些权利包括：（1）选举举董事的表决决权；（2）收收取董事会宣宣布的股利的的权利；（33）公司清算算时分享现金金或其他资产产的权利；（44）在公司增增加外发股份份时，可按现现在的持股比比例优先购买买额外股份的的权利。Unit 122Financiial sttatemeent annalysiis，firrst annd forremostt，servves thhe esssentiaal funnctionn of cconverrting data into usefuul infformattion. In reespectt of tthe quuantittativee dataa

32、 pressentedd in tthe fiinanciial sttatemeents，tthree technniquess usedd wideely too assiist deecisioon makkers iin undderstaandingg the exterrnal sstatemments are：（11）compparatiive annalysiis（thrrough prepaaratioon of trendd stattementts），(22)struucturaal anaalysiss（throough ppreparrationn of ccommo

33、nn-sizee stattementts），annd（3）rratio analyysis. The ffocus of thhis chhapterr willl be oon howw ratiio anaalysiss helpps infformattion uusers interrpret and eevaluaate thhe datta conntaineed in finanncial stateementss.财务报表分析的的基本功能是是将数据转化化为有用的信信息。就列示示在财务报表表中的定量性性数据而言，广广泛地用于帮帮助决策者理理解对外财务务报表的三种种方法是：（11

34、）比较分析析（通过编制制趋势报表）；（2）结构构分析（通过过编制共同比比报表）；以以及（3）比比率分析。本本章着重论述述比率分析如如何帮助信息息使用者解释释和评价财务务报表内的数数据。Unit 155In factt, mannufactturingg costts cann be rreclasssifieed in many diffeerent ways depennding on thhe finnal gooal off a paarticuular ccost aanalyssis .HHoweveer, thhe mosst commmon aand baasic ccost c

35、classiificattion sschemee assoociateed witth cosst acccountiing iss the groupping oof mannufactturingg costts intto thrree ellementts: diirect materrial ccosts, direect laabor ccosts , or indirrect mmanufaacturiing coosts (factoory ovverheaad ). Direcct cossts arre traaceablle to speciific pproducct

36、s, wwhereaas inddirectt costts musst be assiggned tto prooductss by ssome aallocaation methood.实务中，按照特特定成本最终终分析目标，制制造成本能够够用许多不同同方法分类。然然而与成本会会计相关的最最通用、最基基本的方法是是将制造成本本集中起来分分为三要素：直接材料成成本、直接人人工成本和间间接制造成本本（工厂间接接费用）。直直接成本可追追溯于某种特特定产品，而而间接成本必必须按照一定定方法分配给给产品。Manufaccturinng oveerheadd 制造费用Unit 166Cost VVolu

37、mee-Proffit (ccvp) aanalyssis exxpressses thhe rellationnshipss amonng a ccompannys costts, voluume off actiivity and iincomee. Cosst Volumme-Proofit aanalyssis iss a keey facctor iin manny deccisionns , iincludding cchoicee of pproducct linnes , priciing off prodducts , marrketinng strrategyy and u

38、tiliizatioon of produuctivee faciilitiees.本量利分析是对对公司经营和和收入中的成成本数量和利利润之间的关关系所进行的的分析。本量量利分析在诸诸如产品系列列的选择、产产品定价、营营销策略、以以及生产设施施的利用等许许多决策中都都是关键的因因素。Howeverr, lonng runn deciisionss suchh as bbuyingg plannt andd equiipmentt alsoo hingge on prediictionns of the rresultting CCost Volumme-Proofit rrelatiionsh

39、iips.不过，构建厂房房设备等的长长期决策也取取决于成本-数量-利润润关系的预测测结果。Unit 188Althouggh thee audiit proocess of obbtainiing annd evaaluatiing evvidencce andd commmunicaating the rresultts to interrestedd userrs appplies to alll auddit appplicaationss, thee objeectivees of auditting vvary ddependding oon thee needds of users

40、s of tthe auudit rreportt. Intternall audiiting, goveernmenntal aauditiing, aand exxternaal audditingg, andd exteernal auditting aall seerve ddifferrent oobjecttives.虽然获取和评价价证据并向有有利益关系的的使用者传送送审计结果的的审计程序适适用于所有的的审计应用过过程，但审计计目标却因审审计报告使用用者的不同需需要而有所差差异。内部审审计、政府审审计、外部审审计都服务于于不同的目标标。Internaal audditingg is

41、 ddefineed as an inndepenndent appraaisal functtion eestabllishedd withhin ann orgaanizattion tto exaamine and eevaluaate itts acttivitiies ass a seervicee to tthe organiizatioon.内部审计被定义义为在某一组组织内部所建建立的用以审审查和评价其其活动，从而而作为向该组组织提供服务务的独立评价价职能。Externaal audditingg invoolves reporrting on fiinanciial sttat

42、emeents ppreparred byy manaagemennt forr exteernal userss or tthird partiies.外部审计涉及管管理当局向外外部使用者或或第三方当事事人编制的财财务报表的报报告问题。Absenteee ownnershiip is anothher reeason why aauditss are needeed. Sttockhoolderss desiire auudits to deetermiine maanagemments steewardsship oof theeir asssets.不参与管理的业业主权是要求求审计的另一

43、一个原因。股股东希望进行行审计，以确确定管理当局局对他们的资资产的经营责责任。Other aaccounnting serviices ffor smmall bbusineess inncludee comppilingg and revieewing unauddited finanncial stateementss and bookkkeepinng serrvicess (freequenttly caalled writee-up wwork).其他向小企业提提供的会计服服务包括编制制和审查未经经审计的财务务报表，提供供簿记服务（通通常称做代理理记账业务）Notice that a

44、 commpliannce teest meeasurees thee effeectiveeness of a partiicularr conttrol pproceddure ;it dooes noot subbstanttiate the ddollarr amouunt off an aaccounnt ballance.请注意，符合性性测试衡量特特定控制程序序的有效性，它它并没有对账账户余额的金金额加以验证证。There aare foour baasic ttypes of auudit rreportts , thatt, undder ceertainn speccific

45、 condiitionss, mayy be iissuedd by aauditoors. TThey aare “unquaalifieed of opiniion”, “quallifiedd opiniion”, “adveerse oopinioon” and “discllaimerr of oopinioon”.在某些特定条件件下，审计师师可能出具四四种基本类型型的审计报告告。它们是“无保留意见见”、“保留意见”、“否定意见”和“放弃发表意意见”。Unit 1Profitaabilitty 盈利利性Incomee tax returrn 所得得税申报表bbusineess dee

46、cisioon makker 经营营决策者financiial poositioon 财务状状况operratingg resuults 经经营成果Unit 2Bank sttatemeents 银银行对账单PPhysiccal coounts 实物盘点点goingg conccern 持续经营营historiical ccost 历史成本本原则acccount balannce 账账户余额Unit 3 source documment 原始凭证ggeneraal leddger （aaccounnt）总分类类账（户）adjustiing enntriess 调整分录录prepaaid exx

47、pensee 预付费费用accrrued rrevenuue 应计收入acccumulaated ddeprecciatioon 累计折折旧workksheett 工作底稿稿Unit 4 Accountts paayablee 应付账账款Notes payyable 应付付票据Internnal ccontrool 内部控制Controllling accoount 总总账Unit 5Chart oof acccountts 会计科科目表Unit 6notes rreceivvable 应收票据aaccounnts reeceivaable 应应收账款nootes ppayablle 应付票据

48、accountts payyable 应付账款款patennt riight 专利权权generallly acccepteed acccountiing prrincipples 公公认会计准则则residuaal cllaims 剩余求偿偿权Unit 7 Income stattementt 收益表表Accounnting periiod 会会计期间Unit 8Financiing aactiviities 筹资活动OOperatting activvitiess 经营活动动Investiing activvitiess 投资活动动Reconcciliattion methood 调节节法

49、Deferraals 递递延项目Accruaals 应应计项目SFAS（sttatemeent off finaanciall accoountinng staandardds） 财务务会计准则公公告Unit 9Bank sttatemeent 银行行对账单Insuffficiennt funnds chheck 空空头支票Salvagee valuue 残值Estimaated uusefull lifee 预计使用用寿命The douuble ddeclinning-bbalancce metthod 双倍余额递递减折旧法Annual depreeciatiion 年年折旧Unit 100

50、Continggent lliabillitiess 或有负债债Deferrred inncome taxess 递延所得得税Presentt vallue 现值值Futuree vaalue 终终值Unit 111Common stocck 普通股股Preferrred stockk 优先股Cash diividennd 现现金股利Stock dividdend 股票股利利Declaraation of diividennd 股利宣宣布Divideend diistribbutionn 股利利分配Unit 166Cost-voolume-profiit rellationnship 成本-数

51、量量-利润关系系Breakevven annalysiis 盈亏平平衡分析Contribbutionn-marggin 边际贡贡献Unit 188audit rreportt ，audditors repport 审计报告iinternnal auuditinng 内部部审计governmmentall audiiting 政府审计eexternnal auuditinng 外部审审计system of innternaal conntrol 内部控制系系统engaagemennt lettter 委委托书audit wworkinng papper 审计计工作底稿ttest oof comm

52、pliannce 符合合性测试confirmmationn of aaccounnts reeceivaable 应应收账款的询询证relatedd partty traansacttions 有关当事事的交易unqualiified opiniion 无保保留意见quualifiied oppinionn 有保留意意见adversee opinnion 否定意见iincomee tax returrn 所得得税申报单名词解释Accountts recceivabble ： An acccountts recceivabble iss an uunwrittten ppromisse by a

53、 cusstomerr to ppay att a laater ddate ffor gooods ssold oor serrvice rendeered.Accountting eequatiion: Thee exprressioon of the rrelatiionshiip bettween assetts , lliabillitiess , annd cappital ; mosst commmonlyy statted ass : Asssets=Liabiilitiees+ CaapitallAccruall basiis: Ann accoountinng sysste

54、m iin whiich reevenuee is rrecognnized only when earneed , aand exxpensee is rrecognnized only when incurrred.Bank reeconciiliatiion: A sttatemeent thhat reeconciiles tthe diiffereence bbetweeen thee bankks ballance and tthe baalancee of aa comppanys boooks.Cash baasis aaccounnting: The reporrting o

55、f alll revvenuess and expennses iin thee periiod whhich ccash iis recceivedd or ppaid.Cash diiscounnt: Thhe dedductioon alllowablle if an innvoicee is ppaid bby a sspeciffied ddate.Common stockk: Thaat parrt of the ccapitaal stoock thhat dooes noot havve speecial prefeerencees or rightts.Controlllin

56、g accouunt: The accouunt inn the generral leedger whichh summmarizees thee balaances of a subsiidiaryy ledgger.Currentt asseet: Asssets that are eexpectted too be rrealizzed inn cashh, solld, orr conssumed durinng thee normmal fiiscal cyclee of aa busiiness.Currentt liabbilityy: Debbts thhat arre du

57、ee withhin a shortt periiod off timee , ussuallyy conssistinng of one yyear, and wwhich are nnormallly paaid frrom cuurrentt asseets.Double entryy accoountinng: Ann almoost unniverssal syystem whichh prodduces equall debiit andd creddit enntriess for everyy trannsactiion.Equity: The rright or cllaim

58、 tto thee proppertiees of a bussinesss enteerprisse.Going cconcerrn conncept: The conceept thhat asssumess thatt a buusinesss enttity hhas a reasoonablee expeectatiion off conttinuinng in businness aat a pprofitt for an inndefinnite pperiodd of ttime.Journallizingg: A proceess off recoordingg busiin

59、ess transsactioons inn the journnal.Materiaality: The conceept thhat reecogniizes tthe prracticcalityy of iignoriing smmall oor inssignifficantt deviiationns froom gennerallly accceptedd accoountinng priinciplles.Note reeceivaable: A wriitten promiise too pay , reppresennting an ammount to bee recee

60、ived by a businness.Perpetuual innventoory syystem: A syystem of innventoory acccountting tthat eemployys reccords that contiinuallly dissclosee the amounnt of the iinventtory.Prepaidd expeense: Curreent asssets whichh reprresentt expeense tthat hhave aalreaddy beeen paiid outt , thhough were not yy