现代双语会计-整理概要.docx

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?designed to?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?results for?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?necessita