会计英语相关知识

会计英语相关知识operatingactivities,investingactivities,andfinancingactivities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。Theincomestatementsummarizesnetprofit(ornetloss)resultingfromincome利润表汇总净利润（或净亏损）=收入减支出。Theobjectivityprinciplerequirestransactionrecordedonindependent,unbiased&verifiablebasis. 可核查的基础上Debitsandcreditsareessentialintheaccounting systemofdoubleentry持inventedbyLucaPacioli.借与贷是卢卡帕乔利发明的复式记账会计系统的本质持Thegoing-concernprincipleasssumebusinesscontinuesitsoperations续经营原则假设其经营业务的发展Retainedearningsareinthecreditsectionofabalancesheet.未分配利润在资产负债表的贷方。Therealizationprinciplerequiresrevenue&expensesberecordedwhenrealize实现原则（收入确认原则）要求收入和支出在实现时记录SpellthefullnameofGAAP.generallyacceptedaccountingprinciples公认会计原则Thecostprinciplerequiresalltransactionsrecordedonhistoricalcostbasis.成本原则要求在历史成本的基础上记录所有的交易。Prepaidexpenseisinthedebitsectionofabalancesheet.预付费用是在资产负债表借方Purchaseofequipmentisapartofcashoutflowfromoperatingactivitiesinacashflowstatement.购置设备是现金流量表经营活动现金流出的一部分。Pleaselistthethreebasiccomponentsinanincomestatement.revenues&expenses&netprofit和支出与净利润Theconsistencyprinciplerequiresanentitymustusethesameaccountingmethodsforeachperiod.法。Thebalancesheetcontainsthreeessentialcomponentsof assets,liabilitiesandequity.资产负债表包含资产，负债和所有者权益三个重要的组成部分。Pleaseoutlinetheaccountingequationofanincomestatement.Netprofit=income-expenses请概述利润表会计等式。净利润收入费用Drawingbyowners isapartofcashinflowfrom financingactivitiesinacashflowstatement.所有者开立（票据？）是现金流量表中筹资活动流入的一部分。The materiality [mə.tiəri'æliti]principle stresses theimportanceofanamountoncost-benefitbasis.数额的重要性。SpellthefullnameofCICPA.ChineseInstituteofCertifiedPublicAccountants中国注册会计师协会Pleaselistthethreemajorcomponentsofacashflowstatement. Operatingactivities&investingactivities&financingactivities请列出三个现金流量表主要组成部分。经营活动及投资活动和筹资活动Theincomestatementsummarizesnetprofitresultingfromincomelessexpenses.利润表汇总净利润从收入减支出。Cashreceiptfromacustomerisapartofcashinflowsfromoperatingactivitiesinacashflowstatement.流入的一部分。Pleaselistthethreebasicelementsinabalancesheet.Assets&liabilities&equity股东权益The full -disclosureprinciple requireswe must report all relevantinformation.充分披露原则要求我们必须报告所有相关信息。Theconservatism[kn's:vtizm]principlestressesthatitisbettertounderestimatethanoverestimate.稳健原则强调高估损失比低估好。Pleaseoutlinetheaccountingequationofabalancesheet.Assets=liabilities+equity资产负债表会计等式。Acashflowstatementshowsthecashinflowsandoutflowsfrom operating,investingandfinancingactivities.现金流入和流出Thethreeheadinglinesinanyofthethreekeyaccountingstatementsarerespectively:1)heading,2)entitynameand3)statementname.会计报表的三个标题分别是：1）标题，2）实体名称和3）报表的名称。The four basic ethical standards expected of accounting and financeprofessionals include: 1)integrity2)confidentiality[ kɔnfi.denʃi'æləti ]

3)competence4)objectivity.会计和财务专业人士的四个基本道德标准包括：1）诚信2）保3）4）2~5章练习sourcedocuments provideevidenceand arethe basis forrecordingaccountingtransactions.原始凭证提供证据和是记录会计交易的基础Businesstransactionsaffectaccountingequationsresultfrombothexternalandinternaltransactions.商业交易影响外部和内部交易会计等式的结果。UsingT-accounts,debitsarerecordedontheleftside,andcreditsarerecordedontherightside.T字账，借方记录在左侧，贷方在右边记录。Please spell out the full terminology for the accounting abbreviationC.O.A.ChartofAcounts科目表Please spell out the full terminology for the accounting abbreviationG/L.generalledger总帐Theprocessofdailyrecordingdebitsandcreditsinthegeneraljournalisknownasjournalizing.dʒə:nəlaiziŋ在普通日记账中日常记录借记和贷方的过程称为记日记帐PleasespelloutthefullterminologyfortheaccountingabbreviationTrialBalance试算表Assetsandexpensesnormallyhave debit balances资产及费用通常有借方余额Attheendofeachaccountingperiod,weneedtomake adjustingentriestobringaccountsuptodateforthefinancialstatements.在每个会计年务报表的日期PleasespelloutthefullterminologyfortheaccountingabbreviationPostingReference过账依据Adjustingentriesareusedtorecordacompany'sinternaltransactionsonaccrual basis.调整分录通常用于记录以权责发生制为基础的公司内部事务调Theadjustedtrialbalanceisusedtopreparethefinancialstatements.调整后的试算表是用来编制财务报表13/14) Please provide two typical examples of Prepaid Expenses. PrepaidInsurance,PrepaidDepreciation险费，预付折旧。15/16)Pleaseprovidetwotypicalexamplesof AccruedExpenses.Accruedinterest,AccruedtaxesDepreciation appliestophysicalassetsthatretaintheirsizeandshapebutlosetheireconomicusefulnessovertime.折旧适用于保留它们的大小和形状，但随着时间的推移失去其经济实用性的有形资产。Accrualaccountingreportsrevenueswhen earnedandexpensesincurred.权责发生制会计报告是获得收入和开支时发生Accumulated depreciation, sales returns and purchase discounts examplesofcontraaccounts.累计折旧，退货及购买折扣是备抵账户的例子Unearnedrevenuesarerecordedonbalancesheetasliabilities.预收收入记录在资产负债表作为负债。21/22) Please providetwo typical examplesof Accrued Revenue. Accruedinterest,constructioninprogress请提供两个典型的例子应计收入。应计利息，在建工程23/24)PleaseprovidetwoexamplesofUnearnedRevenue.AirlineTicketsales,rentalincome请提供两个预收收入的例子。机票销售，租金收入Pleasespelloutthefullterminologyfortheaccountingabbreviation constructioninprogress在建工程Liabilities,owner’scapital,andrevenuenormallyhavecreditbalances.负债，所有者的资本和收入通常有贷方余额。27/28/29)Pleaselist7examplesofsourcedocumentsforrecordingaccountingtransactions.请列出7个原始凭证记录会计交易的例子。Bankstatements,salesinvoices,checks,purchaseorders,receipts,cashregistertapes,employeeearningsrecords银行对账单，销售发票，支票，采购订单，收据，收银机纸带，员工的收入纪录30/31/32)Pleaselist the7steps inanaccounting cycleeachstepinthesequence77个步骤，每个步骤的正确顺序：--analyzingtransactions分析交易--recordinggeneraljournals记录普通日记账--postingtogeneralledger过帐到总帐--preparingtrialbalance编制试算平衡--makingadjustments作出调整--adjustedtrialbalance调整后试算表--financialstatements-财务报表Prepaidexpensesarerecordedonbalancesheetas _assets_.录在资产负债表中作为资产A_merchandising_enterpriseistofirstpurchaseinventorythensellthemtogenerateaprofit.一个商品流通企业，是第一次购买库存然后出售产生利润。NetSalesGrossSalesSalesReturnsandAllowances净销售额=总额-销售退回及折让A_retailer_sellsmerchandisedirectlytothepublic.零售商直接向公众销售商品Pleasespelloutthefullterminologyforaccountingabbreviation Costofgoodssold销货成本Inthe_perpetual_inventorysystem,theinventoryaccountiscontinuously服updatedtoreflectitemsonhand.映在手项目服_service_enterpriseschargeafeeorcommissionforservicesperformed.务企业收取服务费或佣金A_wholesalers_buysmerchandisefromseveraldifferentmanufacturersthenre-sellthismerchandisetoretailers.一批发商从几个不同的厂家购买商品然后再卖这个商品给零售商。IncomeStatementaccountsare_temporary_accountstobeclosed atendofeachaccountingperiod.利润表账户将在每个会计期末暂时关闭账户。Revenueandexpenseaccountsareclosedtothe_incomesummary_accountattheendof收入和支出帐户在年底的收入汇总帐户被关闭Underperpetualsystem,twoentriesaremadeforeachsales:i)asalesentry;ii)acostorinventoryentry.一）销售记录;二）成本或库存条目Toensurethe accuracy of perpetual records, mostbusinesses take a_physicalinventory_oftheirmerchandiseatleastonceayear. 录的准确性，大多数企业至少每年一次对他们的商品实物库存采取实地盘存。Ina_periodic_inventorysystem,noeffortismadetokeepup-to-daterecordsofinventoryorCOGS.在定期盘点制度中，没有努力来保持库存或COGS最新的最新记录Reasonableamountsofinventoryshrinkageareanormalcostofbusiness.合理数量的库存损耗是做生意的正常成本。CostofGoodAvailableforSale Inventory=CostofGoodsSold.良好的成本销售减去期末盘存=商品销售成本。Whenwholesalersselltheirproductsonaccount,the _creditterms_,e.g.2/10,n/30,arestatedintheinvoice.均以发票表示BeginningInventorypurchasedCostofGoodsAvailableforSale货+购买的商品=公开发售的商品成本PleasespelloutthefullterminologyfortheaccountingabbreviationG.P.GrossProfit请列明的会计术语缩写GP全名。毛利Purchasediscountstakenarerecordedwhenpaymentismade _inside_discountperiod.购买折扣采取在付款折扣期内提出记录。Transportationcostspaidbythebuyerarerecordedasapartofthecostof_asset_beingacquired.分记录。GrossSaleslesssalesreturnsNetSales.总销售额减去销售退货=销货净额Transportationcostsincurredbythesellersaredebitedto_delivery_Expense,anoperatingexpense.营业费用销售，工资，采购，现金收入，现金支出55/56)Whicharethe5mostcommonlyusedSpecialJournals? Sales,payroll,Purchase,cashreceipts,cashdisbursements5销售，工资，采购，现金收入，现金支出PleasespelloutthefullterminologyfortheaccountingabbreviationAccountsReceivableA/R充分术语。应收账款Specialjournalssavemuchtimeinrecording_repetitive_transactions.种日记账在记录重复交易上能节省更多时间Atmonthend,wemustfootand_cross-foot_thespecialjournalsbeforepostingtothegeneralledger.XX账A_subsidiary_ledgerisoftenusedtoprovidedetailsonindividualbalancesofgeneralledgeraccounts.明细分类账通常用于提供有关总账账户余额的个别细节。A_debitmemorandum_isadocumentissuedbythebuyerforadebittoaseller’sAccountsPayal.备忘录是由买方向卖方应付账款发出的信贷文件A_creditmemorandum_isadocumentissuedbythesellerforacredittoabuyer’sAccountsReceivable贷项备忘录是由卖方向买方应收账款发出信贷的文件Cash_equivalent_includeshighlyliquidinvestmentswithamaturitythreemonthsorless.现金等价物包括三个月以内到期的高度流动性投资Cashmanagementfunctionincludesaccuratelyaccountforcashandtopreventcash_theft_andfraud.金盗窃和欺诈行为。Ininternationalaccounting,cashusuallycomprisesof:1)_pettycash_/CashonHand;2)BankAccountDeposits;and3)CashEquivalents.中，现金通常包括：1）小额现金手头现金;2）银行帐户存款;3）现金等价物。_Liquidity_referstohowreadilyanassetcanbeconvertedintocommoncurrencytobeusedtopurchasegoodsandservices.货币用来购买商品和服务的难易程度。_Internalcontrol_proceduresaredesignedtoprotectassetsaga