Exercises解说.ppt

Exercises: Terms translation: 会计 债务 债权人 会计人员 纳税申报表 审计 一般公认会计准则 注册会计师 财务报告 投资者 Accounting Obligation Creditor Accountant Tax return Audit Generally accepted accounting principle Certified public accountant Financial reports investor 我对会计工作有个大致的了解。（have a general idea/ concept/ understanding of) 这家单位去年业绩不佳，其债权人担心该单位不能如约偿还债务（performance, to repay one’s obligations)。 I have a general idea of what an accountant does. This entity had a bad performance last year and so its creditors are worried that it is unable to repay its obligations as arranged. 为满足外部信息使用者的需求，财务报告应根据一般公认会计准则编制。(to be prepared under) 我主要负债纳税申报表的编制和呈报工作。(tax return) 希望我今年能通过注会考试。( to pass the CPA exam) In order to satisfy the need of external information users, the financial reports should be prepared under the GAAP. I am mainly responsible for preparing and filing the tax returns. I hope I can pass the CPA exam this year. I. terms translation: 一般公认会计准则 编制财务报表 实体单位 复式记账法 会计年度 （有限责任）公司 月/季/年报 成本 收入 费用 资产 负债 GAAP To prepare financial statements Entity Double-entry accounting system Fiscal year Corporation Monthly/ quarterly/ annual financial statements Cost Revenue Expense Asset liability 权责发生/现金收付制会计 收入 费用 偿还借款/债务 赊购/销 应计费用 现金流量表 资产负债表 损益表 匹配 现金 预付的 应付的 折旧 Accrual/ cash accounting Revenue Expense To pay off money/ obligations Purchase/ sales on account Accrued expense Statement of Cash flows Balance sheet Income statement To match Cash Prepaid Payable depreciation Translation: 这个月我们处预收了LG公司的$3600,但是只提供了$900的货物。所以我们还欠该客户$ 2700。 我们会计事务所提供(sell)的是服务而非产品，因此我们采用现金收付制会计系统。当然了，我们的客户用的都是收付实现制。 This month we received $3600 from LG Co. Ltd but we only provided products of $900. So we still has a liability of $2700 to it. Our accounting firm sells service instead of products, so we use cash basis accounting system. Of course, our clients employ the accrual basis. 会计等式 复式记账法 资产 负债 所有者权益 偿还贷款 增加/ 减少 （不）平衡 余额 资本 预付 应收/付账款 账户 借/贷方 Accounting equation Double-entry system Asset Liability Owners’ equity T