[财务管理]会计英语.ppt

专业英语 崔凌云 cuilingyun@sdili.edu.cn 一、Contents—内容 1. An Introduction to Accounting 会计总论 2. Recording Transactions 记录经济业务 3. Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle 账项调整、报 表编制以及会计循环的完成 Contents—内容 Accounting for Merchandising Enterprises—商品流通企业会计 Accounting for Cash, Temporary Investments, and Receivables—现金、短期投资和应收款项 Inventories and Cost of Goods Sold—存货与销售成本 Contents—内容 Long-term Assets: Investments, Fixed Assets, Natural Resources and Intangible Assets—长期资产：投资、固定资产、自然资源和无形资产 Current and Long-term Liabilities—流动负债与长期负债 Contents—内容 Owner’s Equity—所有者权益 Statement of Cash Flows—现金流量表 二、Requirements—要求 专业词汇 会计分录 1）Account、Accounting Accountant Account：解释、说明；银行账户 He gave me a full account of his plan. 他把计划给我做了完整的说明。 I’d like to open a bank account. 我想开一个银行存款账户。 会计科目；账户 1）Account、Accounting Accountant Accounting：会计、会计学 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 Accounting elements 会计要素 1）Account、Accounting Accountant Accountant：会计师、会计人员 Certified Public Accountant 注册会计师（CPA） 2）Assets、Liabilities Owner’s Equity Asset：宝物、财富 His leadership is a great asset to our team. 他的领导能力是我们队的一大宝贵财富。 Assets：资产 2）Assets、Liabilities Owner’s Equity Liability：责任、义务 Liability to pay taxes 纳税的义务 Liabilities：负债、债务 Owner’s equity：所有者权益 3）Debit Credit Debit：借方 Debt： 债务 National Debt 国债 Credit：信用、名望 A man of high credit 极有名望的人 赊账；贷方 Credit sales 赊销 4）Current assets Current liabilities Current：通用的；当今的 Current money 通货 流动的 Current assets：流动资产 Current liabilities：流动负债 活期的 Current account 活期存款 5）Receivable Payable Accounts receivable：应收账款 Accounts payable：应付账款 Notes receivable：应收票据 Notes payable：应付票据 Prepaid：预付的 Prepaid expenses 预付费用 会计分录 A business paid a $1200 premium（保险费 ） on April 1 for one years insurance in advance. Dr. Prepaid