会计英语总复习.doc

会计英语总复习 1. The definition of accounting: Accounting is the process of recording, classifying, summarizing, analyzing and interpreting business transactions in monetary terms. Accounting is often called “the language of business.”P1 2. The definition of assets, liability, equity, income, expense and profit. P2-3 3. Accounting equation (会计等式): asset = liability + owner’s equity. P2 4. owner withdrawal (所有者退股) influences owner’s equity. 5. Double-entry bookkeeping: every transaction is recorded at least twice. 6. A credit note (抵扣发票) may be issued (签发) when the seller has:P15 1) Overstated the amount payable on an invoice.发票上超额的应付款项 2) Received goods returned from customers.收到客户退货的货物 3) Damaged goods were sent to the buyer.有损坏的货物发给购买方 4) Discount is allowed to the buyer.给购买方的折扣 7. The definition and description of bank draft. P19 8. What is direct debit? P20 9. drawer/maker 出票人；payee 收款人；drawee 付款人 10. P27 Books of prime entry原始账簿 Documents recorded记录的凭证 Sales day book 销售日记账 Sales invoices (销售发票), credit notes sent (发出抵扣发票) Purchase day book 采购日记账 Purchase invoices (采购发票), Credit notes received (收到抵扣发票) Cash book 现金账 Cash paid and received 现金的收支 11. Personal accounts are memorandum accounts only, which to indicate that the recording of transactions in these accounts is not part of the double entry. 个别账户仅作为备查账簿存在，他们并不遵循复式记账原则。 P32 12.课本P43 CASH/BANK ACCOUNT 借贷双方登记的内容熟记 13. Maturity value = face value + interest到期值=账面价值+利息 （“+”：plus，“=”：equal） 14. IASs require the allowance method for financial reporting purpose instead of direct write-off method. P43的重点翻译句第③。 15. In a promissory note, the party making the promise to pay is called the maker. The party to whom payment is to be made is called the payee. To the maker, the promissory note is a note payable. To the payee, it is a note payable. P45 16. The interest of promissory note is calculated based on the following formula: Interest amount=Face value of the note×Annual rate of interest×Time in years P45 17. 掌