(大学商务英语总结.docVIP

术语翻译： 1、复式记账 double-entry bookkeeping 2、会计循环 receivable 应收票据 28、advances from customers 预收账款 29、paid-in capital 实收资本 30、capital reserve资本公积 31、surplus reserve盈余公积 32、undistributed profit 未分配利润 33、accrual-based accounting 权责发生制 34、cash-based accounting 现金收付制 35、先进先出法（FIFO）））capital gains 资本利得 65、market equilibrium 市场均衡 66、CAPM 资本资产定价模型 capital assets pricing model 67、capital cost 资本成本 68、贴现率 discount rate 69、业务凭证 business document 70、过账 post 71、固定资产减值准备 provision for impairment loss on fixed assets 72、系统风险 system risk 73、marketable security 可出售债券 74、共同比报表 common-size statement 75、独资 the sole proprietorship 句子与段落翻译 1、Double-entry accounting is an old universally accepted system for recording accounting data. With double-entry accounting each transaction is recorded in a way that maintains the equality of the basic accounting equation: Assets =liabilities + Owners, Equity . To summarize, the following are the important features of double entry accounting: (1)Assets are increased(增加) by debits(借方) and decreased by credits(贷方). (2) Liabilities and owners, equity accounts are increased by credits and decreased by debits. (3)Owners’equity for a corporation include capital stock accounts and the retained earnings account。 (4)Revenues，expenses，and dividends relate to owners’equity through the retained earnings accounts. (5) Expenses and dividends are increased by debits and decreased by credits because owners equity. (6)Revenues are increased by credit and decreased by debits . (7)The difference between total and revenues and total expenses for a period is net income (loss),which increase (decrease) owners equity through retained earnings. 复式记账法是一种古老而被广泛接受的会计数据记录系统。复式记账能确保每项交易的记录都不影响会计基本恒等式的平衡： 资产=负债+所有者权益 总的来说，复式记账具有以下一些重要特点： （1）资产增加计入借方，减少计入贷方。 （2）负债和所有者权益账户增加计入贷方，减少计入借方。 （3）一家公司的所有者权益包括股票资本账户和留存收益账户。 （4）收入、费用及股利通过留存收益账户与所有者权益相联系。 （5）费用和股利增加计入借方，减少计入贷方，因为它们影响所有者权益。 （6）收入增加计入贷方，减少计入借方。 （7）每期收入总额与费用总额之差为净利润（损失），其透过留存收益增加（减少）所有者权益。 2、Depreciation is the process