(精)会计英语大全.doc

word第一讲　会计英语的常用术语1.account n..账，账目 a/c；账户e.g.T-account: T型账户；account payable应付账款 receivable 应收账款〕；2.Accounting concepts 会计的根本前提1〕accounting entity 会计主体；entity 实体，主体2〕going concern 持续经营3〕accounting period 会计分期financial year/ fiscal year 会计年度〔financial adj.财务的，金融的； fiscal adj.财政的〕4〕money measurement货币计量*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求　　〔1〕可靠性reliability　　〔2〕相关性 relevance　　〔3〕可理解性 understandability　　〔4〕可比性parability　　〔5〕实质重于形式 substance over form　　〔6〕重要性 materiality　　〔7〕慎重性 prudence 　　〔8〕与时性 timeliness 4.Elements of accounting会计要素1〕Assets: 资产– current assets 流动资产cash and cash equivalents 现金与现金等价物〔bank deposit〕inventory存货　　receivable应收账款　　prepaid expense 预付费用– non-current assets 固定资产property 〔land and building〕不动产, plant 厂房, equipment 设备〔PPE〕〕Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款 loan贷款 advance from customers 预收款bond债券〔由政府发行, government bond /treasury bond政府债券，国库券〕debenture债券〔由某某发行〕3〕Owners’ equity: 所有者权益〔Net assets〕funds provided by the investors. Investor 投资者– paid in capital 〔contributed capital〕实收资本– shares /capital stock 〔u.s.〕股票retained earnings 留存收益　　同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储藏金〔资产重估储藏金，股票溢价账户〕e.g.The pany offered/issued 〕Revenue: 收入sales revenue销售收入 interest revenue利息收入 rent revenue租金收入5〕Expense: 费用cost of sales销售本钱, wages expense工资费用6〕Profit 〔ine, gain〕:利润 net profit, net ine 5.Financial statement 财务报表1〕balance sheet 资产负债表2〕ine statement 利润表3〕statement of retained earnings 所有者权益变动表4〕cash flow statement 现金流量表6.Accounting cycle1〕journal entries 日记账　　　　general journal　总日记账general ledger　总分类账trial balance试算平衡表adjusting entries 　调整分录　　 adjusted trial balance调整后的试算平衡表Financial statements 财务报表 closing entry 完结分录2〕Dr.—Debit 借 Cr.—Credit 贷Double-entry system 复式记账7.Exercise 练习1〕purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购置存货Dr.inventory 3,000　　　　　　　　　　　　借：存货 3,000Cr.cash 3,000 　　　　　　　　　　　　　　贷：现金 3,0002〕sales on account of US$10,000 　　　　赊销方式销售，收入10,000美元Dr.account receivable 10,000　　借：应收账款 10,000 Cr.sales revenue 10,000 　　　　　　　　　贷：销售收入 10,0003〕paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 　　借：职工薪酬 50,000Cr.bank deposit 50,000贷：银行存款 50,0004〕cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 　　　　　　　　　　　　　　借：现金 1,180 Cr.sales revenue 1,180　　　　　　　　　　贷：销售收入1,1805〕pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000　　　　　　　借：预付保险 12,000 Cr.bank deposit 12,000　　　　　　　　　　贷：银行存款 12,000第二讲　存　货1.Inventory n. 存货，库存〔英式英语用法〕　　常见词组inventory turnover 存货周转率 inventory control 存货控制beginning inventory初始存货 ending inventory 期末存货take a physical inventory 盘库　　常见的存货形式：Type of businessType of inventoryMerchandising panyMerchandise inventory 商品存货Manufacturing panyRaw materials 原材料Work in process〔WIP〕〔处在生产过程中的〕在制品，半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 本钱，费用direct costs 直接本钱 indirect costs 间接本钱　fixed costs 固定本钱 cost accounting 本钱会计v.花费e.g. The office furniture of our pany costs us $5,000. unit cost 单个本钱 total cost 总本钱cost of sales 〔COS〕 = cost of goods sold〔CGS〕销货本钱sales revenue 销售收入这两个词经常被放在一起做计算Lecture examples:①A pany sold 15 puters for US$1000 each. 　　某公司以1000美元一台的价格售出电脑共15台。

Sales revenue: US$1,000×15 = US$15,000 [答疑编号811020101]②A pany sold 15 puters costing US$800 each for total US$15,000.　　某公司销售出电脑15台，每台本钱为800美元，共收入15,000美元cost of sales: US$800×15 = US$12,000 Dr.bank deposit15,000　　　　　借：银行存款　　　　　15,000Cr.sales revenue15,000　　　　　贷：主营业务收入　　　15,000Dr.cost of sales12,000借：主营业务本钱　　　12,000 Cr.inventory--puter12,000　　　　　贷：库存商品—电脑　　12,000[答疑编号811020102]3.初始本钱计量The inventory should be measured at cost. Cost includes the following:　　采购本钱purchase〔price〕运费freight 存储storing cost 　　保险费insurance 税费tax 装卸费 loading and unloading coste.g.During July, 2007, the pany purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid. Dr. printer82,300Cr. bank deposit82,300　　借：固定资产—打印机　　　82300　　　　贷：银行存款　　　　　　　823004.发出存货的本钱计量Specific identification 个别计价法unit cost × no. of unit = total costWeighted average 加权平均法 unitUnit cost 〔$〕Total cost 〔$〕Unit soldBeginning inventory, May 15005,000any 1000 units among 1800Purchase, May 78008,400Purchase, May 203003,300Purchase, May 262002,240Goods available for sale180018,940÷1800 ≈10.52 ②18,940 ①Cost of goods sold 100010.52×1,000=10,520Ending inventory, May 30800 18,940－10,520 = 8,420[答疑编号811020103]Moving average 移动平均法First-in, First-out 〔FIFO〕先进先出法 unitUnit cost〔$〕Total cost〔$〕Unit soldBeginning inventory, May 15005,000500Purchase, May 78008,400800 Purchase, May 203003,300200 out of 300Purchase, May 262002,240 Goods available for sale1800 18,940First 1500 。