现代双语会计-整理.docxVIP

会计双语考试资料一、Necessitate 使成为必需 complexity 复杂性Accumulate?累积involve使卷入evaluate ?评价potential潜在的extensive广泛的subdivision分支budgets预算auditing审计tax?accounting税务会计tax?returns纳税申报单二、financial?statement财务报表balance?sheet平衡表，资产负债表income?statement?收益表?损益表statement?of?cash?flows?现金流量表asset资产owners?equity业主权益marketable?securities?上市证券，有价证券accounts?receivable应收账款accumulated?depreciation累积折旧intangible?asset无形资产franchise特许经营权三、 notes?payable?应付票据accounts?payable?应付账款property?tax?payable应付财产税mortgage?payable应付抵押借款sole?proprietorship?独资corporation股份有限公司retained?earnings留存收益，保留盈利undistributed?earnings?未分配利润，未分配盈利withdraw提取board?of?directors董事会dividend?payable?应付股利四、operating?results经营成果sales?returns?and?allowances购货退还及折让transportation?in购货运费cost?of?goods?available?for?sale可供销售的商品成本utilities?expense?公用事业catastrophic大灾难的 五、 double-entry?bookkeeping?system?复式记账法source?document?原始凭证chronological按时间顺序的subsidiary?ledger辅助分类账，明细分类账perpetual?inventory?system?永续盘存制六、 special?journal?特种日记账general?journal?普通日记账sales?on?credit?terms赊销cash?receipts?journal现金收入日账cash?disbursements?journal?现金支出日记账aggregate合计的七、 transportation?tern运输条件freight?prepaid运费预付freight?collect货到收运费F.O.B.?destination目的地交货，到达站交货F.O.B.?shipping?point发运地交货1/10,n/30（n:net）10天内付款，折扣1％，30天内付清 简答题：①　什么是资产负债表Balance?Sheet?is?a?listing?of?an?organizations?assets,liabilities?and?owners?equity?on?a?given?date.Its?designedto?portray?the?financial?position?of?the?organization?at?a?particular?time.An?important?aspect?of?this?statement?is?that?the?total?assets?always?equal?the?sum?of?liabilities?and?owners?equity.This?balancing?is?sometimes?described?as?the?accounting?equation:Assets=Liabilities+Owners Equity. ②　什么是利润表Income?Statement?is?designed?to?portray?the?operating?resultsfor?a?period?of?time.Operating?results?summarized?by?the?income?statement?will?be?reflected?in?the?owners?equity?section?on?the?balance?sheet?at?the?end?of?that?period.③　什么是会计Accounting?is?an?information?system?necessitated?by?the?great?complexity?of?modern?business. ④　什