(精)会计英语大全.doc

1、1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 会计的基本前提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

2、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 comparability（5）实质重于形式 substance over form（6）重要性 materiality（7）谨慎性 prudence （8）及时性 timeliness 4.E

3、lements of accounting 会计要素1）Assets: 资产 current assets 流动资产cash and cash equivalents 现金及现金等价物 （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）e.g.The total assets owned by Wilson company on December

4、31, 2006 was US$1,500,000.2）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 （由有限公司发行）3）

5、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 2同时记住几个单词 dividend 分红 beginning retained earnings ending retained earnings reserve 储备金 （资产重估储备金，股票溢价账户）e.g.The company offer

6、ed/issued 10,000 shares at the price of US$2.30 each.4）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 销售成本, wages expense 工资费用 6）Profit （income, gain）:利润 net profit, net income 5.Financial statement 财务报表 1）balance sheet 资产负债表 2）income statement 利润表3）s

7、tatement 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-ent

8、ry 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 元购买存货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 10,000Cr.sales revenue 10,000 贷：销售收入 10,0003）paid RMB￥50,000 in salar

9、ies a pollution-control device was compulsively required to be installed at a cost of ￥ 2,500; loading and unloading fee of ￥ 800.please calculate the acquisition cost of the equipment.答疑编号 811030101List price ￥ 60,000freight costs 1,000pollution-control 2,500loading and unloading fee 800total Acqui

10、sition Cost ￥ 64,300fair value 公允价值 market value 市场价值 Lecture exampleEdison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, th

11、e equipments had the fair value of $10,000 and the fixtures of $5,000.Q: whats the acquisition cost of each asset? Prepare a journal entry to record the acquisition.7答疑编号 811030102Total acquisition cost: $40,000 Total fair value of the acquired assets: $35,000 $10,000 $5,000 $50,000Market Value Acqu

12、isition Costbuilding 35,000 28,000 40,000（ 35,00050,000）equipment 10,000 8,000 40,000（ 10,00050,000）fixture 5,000 4,000 40,000（ 5,00050,000）50,000 40,000Dr.building 28,000Dr.equipment 8,000Dr.fixture 4,000Cr.bank deposit 40,000借：固定资产 建筑物 28,000 设备 8,000 固定设施 4,000贷：银行存款 40,0004.Depreciation 折旧 depre

13、ciation n. 折旧，损耗（有些资产）amortization 摊销（无形资产）accumulated depreciation 累积折旧 depreciation expense 折旧费用 depreciate v. depreciable adj. depreciation base 折旧基数 historical cost of assets * book value /carrying value 账目价值（historical cost accumulated depreciation） estimated residual value/ estimated salvage v

14、alue 预计净残值 estimated adj. 预计的，估计的estimate v. 估计，判断，估价residual adj. 残留的，剩余的salvage n. 海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物* depreciable amount depreciation baseestimated residual value estimated useful life 预计使用年限（No.of years）/ （No.of production units）useful life 使用寿命，使用年限 固定资产已提的减值准备 methods: a.straight-lin

15、e method 直线折旧法，平均年限法b.units of production method 工作量法Accelerated depreciation 加速折旧法:c.double-declining balance method 双倍余额递减法d.sum-of-the-years digits method 年数总和法journal entry 与折旧有关的会计分录Dr.depreciation expense 折旧费用Cr.accumulated depreciation 累计折旧Lecture examples:1 ） Straight-line depreciation depre

16、ciable amount 可折旧金额 depreciation expense of each year（年折旧额）estimated useful life（year）尚可使用年限8Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the

17、straight-line method and the units-of-production method to depreciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years.Please calculate the depreciation expense, the accumulated depreciation, and the book value of the e

18、quipment under both methods for each of the five years of the assets life.答疑编号 811030103*$60,000 cost; 5 year life; $6,000 residual valueDepreciation expense of each year in 5 years:（ $60,000 $6,000） 5 $10,800Year 1 2 3 4 5Depreciation expense 10,800 10,800 10,800 10,800 10,800Historical cost 60,000

19、 60,000 60,000 60,000 60,000Accumulated depreciation 10,800 21,600 32,400 43,200 54,000Book value 49,200 38,400 27,600 16,800 6,0002）Units of productiondepreciable amount depreciation expense/unit（每单位产品的折旧额）units production 生产的产品产量Depreciation expense of each unit in 5 years:（ $60,000 $6,000） 80,000

20、 $0.675Depreciation expense of each year depreciation expense of each unit No.of units produced in that year 答疑编号 811030104Year 1 2 3 4 5Depreciation expense 6,750 6,750 13,500 13,500 13,500Historical cost 60,000 60,000 60,000 60,000 60,000Accumulated depreciation 6,750 13,500 27,000 40,500 54,000Bo

21、ok value 53,250 46,500 33,000 19,500 6,0003） Double-declining balance book value at start of period 期初账面价值double straight-line rate 双倍折旧率 depreciation expense for that period 当期折旧费用*book value（ carrying value）账面价值 cost of asset 资产的成本 accumulated depreciation 累计折旧straight-line rate 平均年限法折旧率 1no.of ye

22、ars（estimated useful life）折旧年限double straight-line rate 双倍余额法折旧率 2straight-line rate 平均年限法折旧率4 ） Sum-of-the-years digits 年数总和法depreciable amount years left at beg.of period 期初剩余使用年限sum of the years digits 年数数位的总和第四讲 常用会计科目的英文名称91.资产类科目 Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account

23、receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interestreceivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expense10交易性金融资产：Trading financial assets持有至到期投资：hel

24、d-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA ）