会计英语实用培训教程

会计英语1－10课Text1AccountingandItsEnvironmentDevelopanaccountingvocabularyfordecisionmaking.Accountingisasystemformeasuring,processing,andcommunicatingfinancialinformation.Asthe“languageofbusiness,”accountinghelpsawiderangeofdecisionmakers.Accountingdatesbackstoancientcivilizations,butitsimportancetosocietyhasbeengreatestsincetheIndustrialrevolution.Applyaccountingconceptsandprinciplestoanalyzebusinesstransactions.Thethreebasicformsofbusinessorganizationaretheproprietorship,thepartnership,andthecorporation.Whatevertheform,accountantsusetheentityconcepttokeepthebusiness’srecordsseparatefromthepersonalrecordsofthepeoplewhorunit.Accountantsatalllevelsmustbeethicaltoservetheirintendedpurpose.Generallyacceptedaccountingprinciples(GAAP)guideaccountantsintheirwork.Amongtheseguidelinesaretheentityconcept,thereliabilityprinciple,thecostprinciple,thegoing-concernconcept,andthestablemonetary-unitconcept.Usetheaccountingequationtodescribeanorganization’sfinancialposition.Initsmostcommonform,theaccountingequationisAssets=Liabilities+Owner’sEquity.Usetheaccountingequationtoanalyzebusinesstransactions.Transactionsaffectsabusiness’sassets,liabilities,andowner’sequity.Therefore,transactionsareanalyzedintermsoftheireffectontheaccountingequation.Preparethefinancialstatements.Thefinancialstatementscommunicateinformationfordecisionmakingbytheentity’smanagers,owners,andcreditorsandbygovernmentagencies.Theincomestatementpresentsavideooftheentity’soperationsintermsofrevenuesearnedandexpensesincurredduringaspecificperiod.Totalrevenuesminustotalexpensesequalnetincome.Netincomeornetlossanswersthequestion,Howmuchincomedidtheentityearn,orHowmuchlossdiditincurduringtheperiod?Thestatementofowner’sequityreportsthechangesinowner’sequityduringtheperiod.Thebalancesheetprovidesaphotographoftheentity’sfinancialstandingintermsofitsassets,liabilities,andowner’sequityataspecifictime.Itanswersthequestion,Whatistheentity’sfinancialposition?Thestatementofcashflowsreportsthecashcominginandthecashgoingoutduringtheperiod.Itanswers,Wheredidcashcomefrom,and,Wherediditgo?Evaluatetheperformanceofabusiness.Highnetincomeindicatessuccessinbusiness;netlossindicatesabadyear.Newwordsaccounting会计学，结算measure估量，衡量，计算process初步分类，整理applyto把···应用于transaction交易principle原理proprietorship独资企业，所有权partnership合伙关系，合伙企业妇corpo泪ratio拒n技公司，企笼业笔响轻entit口y坊实体，统崭一的，权益弟ethic慌al灾合乎道德的历样选挡贱inten码ded患预期的舟GAAP售普通会计原消理往患牢写guide寸line遍方针，指南昨entit葬y均conc辆ept主硬体概念保鹅裂周relia章bilit宰ypri谋ncipa报l块可信性原则松cost辟princ安ipal弦成本原则蹲雷般腿going押-conc尾ernc中oncep奔t创持续经营匆概念悄stabl扮e-mon发ey-un距itco忠ncept步稳定货币香单位的概念绕劝equat岩ion哀等式剩毁眼撒盈owner腔’seq唇uity峡投资者权益教finan宫cial压state依ment哗财政报表冶拐翠agenc伪y坝机构凑incom榴esta城temen环t狡损益报表岭待店video霜说明帆reven离ues芽总收入项朵倦踢烂incur黑rent怎遭受斗minus校减去桨晌沫乳耗天balan储cesh必eet台资产负债归表，决算表便indic侨ate事表明，暗政示符火滥俗expen茂ses拼开支，消东费避Text商2R我ecord谢ingB吗usine歉ssTr零ansac导tion熊具Defin他ekey浅acco罚untin践gter夏ms:a佣ccoun度t,le冒dger,牛debi苍t,an状dcre偏dit.拾Thea蚕ccoun读tcan脉bev悲iewed鹅int惯hefo更rmof亡the各lette穷r刘“车T腹”通.The牧left啊side朱ofe订achT形-acco封unti览sits动debi屯tsid扯e.Th歉erig俱htsi息deis符its特credi萝tsid趋e.Th保eled耽ger,枣which乓cont故ains找arec师ordf提orea耳chac所count鲁,gro扰upsa珍ndnu爽mbers麻acco远unts愁byca杏tegor由yin够thef瓣ollow欺ingo灵rder:惑asse斜ts,l母iabil衔ities瘦,and恐owne遣r笔’惰sequ肢ity(猪andi遣tssu绿bpart鸟s,re绒venue晌sand控expe锤nses)丹.蜡安Apply烟the单rules尊ofd肥ebit中andc映redit蚊.Ass嫩etsa岔ndex荒pense娘sare遵incr纸eased胜reve静nues资arei探ncrea许sedb柄ycre拼dits.肥Liab怜iliti皇es,o迅wner寺’钱sequ酱ity,旋andr崇evenu鹿esar逢einc反rease肃dby芳credi应tsan程ddec弓rease描dby识debit去s.Th串esid嘴e纷—功debit叔orc登redit谱—叹ofth行eacc直ount墓inwh裕ichi之ncrea矿sesa话rere膊corde拒dis强that扔accou茂nt窃’瑞snor蔑malb获alanc疤e.Th扎usth筋enor别malb轿alanc龙eof餐asset扁sand切expe省nses雄isa锅debit卖,and甜the升norma宇lbal漂ance奏ofli哥abili航ties,青owne刚r甘’束sequ咽ity,歇andr签evenu辫esis把acr抬edit.恼The牛Withd朝rawal海sacc棒ount,昏whic内hdec蜂rease帝sown谋er墨’旬sequ鹰ity,史norma耽lhas滤ade帽bitb匆alanc湿e.Re灾venue宽s,wh叮icha像rein梦creas极esin尾owne怜r魂’过sequ圣ity,阔have裹anor袋malc木redit姨bala垂nce.野Expen早ses,稍which鄙are哗decre柴ases亭inow星ner押’诵sequ茧ity,咬have另anor牺mald糠ebit铲balan酸ce.疯来Recor邀dtra奉nsact思ions飞int耕hejo激urnal骨.The美acco阶untan堪tbeg处inst贩here麻cordi埋ngpr衫ocess灰bye喜nteri牵ng次the委胡trans酷actio搁n’s慎info佩rmati攀onin汉the积journ赌al,a核chro煤nolog匪ical乔list象ofal枝lthe那busi参ness射’巩stra扶nsact燕ions.坚宜Post够from呆thej扯ourna浓lto汗thel后edger辟.The橡info催rmati户onis算then躲post眠ed-tr嘉ansfe述rred-竞toth贺eled构gera怕ccoun斥ts.P补ostin摄gref抄erenc谱esar栏euse屈dto明trace组amou圾ntsb共acka库ndfo股rthb厌etwee点nthe悲jour爆nala绿ndth葬eled灾ger.搏B悄usine车sses鸭list背their角acco遣untt俘itles药and享numbe馒rsin想ach遗arto昌facc例ounts签.滋艇Prepa傍rea垫trial填bala罪ncei巩sas薄ummar象yof蜘allt励heac军count送bala旬ncei连nthe壳ledg砖er.W呆hend龄ouble锤-entr悟yacc扣ounti抗ngha踏sbee项ndon班ecor章rectl惜y,th财etot苗alcr衫edits卡int外hetr艘ialb锈alanc章eare姿equa额l.叠封Setu桨pac便hart词ofac食count躁sfor祝abu嫂sines索s.Th他efir表stst苏epin脱acco卧untin坝gis夹tose赔tup轿thec省hart阀ofac筑count凭s.镜教Analy辟zetr漆ansac戏tions垃with姿outa漏jour塘nal.直Decis言ionm念akers高must钳ofte巾nmak面edec州ision嘱swit立hout询acom雾plete揉acco顷untin甘gsys闲tem.沙They闹cana成nalyz蹲ethe甜tran蒜sacti航onsw忘ithou罢taj段ourna割l.享蜂Weca疼nnow志trac奸ethe葱flow阻ofa锈ccoun榜ting他infor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