会计英语考试秘笈.doc

一．定义 1.accounting 会计：Accounting is an information system that identifies ,records ,and communicates relevant ,reliable ,and comparable information about organization’s business activities that can be expressed in monetary terms. 2．public accounting 公共会计：Public accounting is the field of accounting that provides a variety of accounting services to clients for a fee. 公共会计是指为客户提供多种服务并收取服务费的会计领域。 3. accrual basis of accounting 权责发生制：Using the accrual basis of accounting means that revenues , expenses and other changes in assets ,liabilities ,and owners’equity are accounted for in the period in which the economic event takes place ,notnecessarily when the cash inflows and outflows take place. 在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。 4.assets资产：Assets are resources with future benefits that are owned or controlled by a company.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。 5.account账户：An account may be defined as a record of the increases ,decreases ，and balance in an individual item of asset ，liabilities ，and owners’ equity ，revenue ，or expense.账户是指反应资产、负债、所有者权益、收入、费用的增减变动和结余情况的会计记录。 6. balance sheet 资产负债表：The balance sheet is a financial statement which shows the financial position of a business entity by summarizing the assets ，liabilities ，and owners’ equity at a special date.资产负债表是用来列示公司的资产、负债和所有者权益，反应企业的财务状况的报表 7.income statement 利润表：An income statement is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss.利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定期间的经营成果 8．Statement of retained earnings 留存收益表：The statement of retained earnings reports information about how retained earnings changes over the reporting period.留存收益表用来说明企业一定时期留存收益的变动情况 9.cash flow statement 现金流量表：The cash flow statement reveals not only operating cash flow of the company ，but also enables the user to reconcile the cash flows to net income.现金流量表不仅可以揭示企业的经营活动的现金流量，还可以使报表的使用者将现金流量调整为