会计英语期末复习资料v-模板.docVIP

09《会计英语》期末复习资料 I. Useful Phrases （短语）这个是给出中文让写英文 Trading securities交易性金融资产 Notes/accounts receivable 应收票据/帐款 Provision for bad debts 坏帐准备 Advances to suppliers 预付帐款 Prepaid expenses 待摊费用(考过) Accrued expenses 预提费用 Accrued payroll 应付工资 Dividends payable 应付股利 Provision for loss on realization of inventory 存货变现损失准备 Available-for-sale securities 可供出售的金融资产 Hold-to-maturity securities 持有至到期投资 Long-term investment in equity 长期股权投资 Long-term investment maturing within one year 一年内到期的长期投资 Receivables collectible after one year 一年以上应收款项 Fixed assets - cost 固定资产原价 Fixed assets – net book value 固定资产净值 Fixed assets – pending disposal 固定资产清理 Accumulated depreciation 累计折旧 Construction in progress 在建工程 Intangible assets 无形资产 Proprietary technology and patents 工业产权及专有技术 Deferred tax assets 递延所得税资产 Current liabilities 流动债务 Provisions for foreseeable liabilities 预计负债准备 Premium/discount on debentures payable 应付公司债券溢价/折价 Deferred tax liabilities 递延所得税负债 Paid-in capital 实收资本 Capital/Earnings surplus 资本/盈余公积 Undistributed profits 末分配利润 Accumulated losses 累计亏损 Profit and loss account利润表 Sales discounts and allowances销售折扣与折让 Impairment losses of assets 资产减值损失 Gain/loss on changes in fair value 公允价值变动收益/损失 Operating profit/loss 营业利润/亏损 Non-operating income/expenses 营业外收入/支出 Net profit/loss after tax 税后净利润/亏损 Earnings per share (EPS) 每股收益 Basic/diluted EPS 基本/稀释每股收益 II. Abbreviations （缩略语）这个是给简写让你写出英语跟中文 GAAP : Generally Accepted Accounting Principles .公认会计原则 FASB : Financial Accounting Standards Board. 财务会计准则委员会 AICPA : American Institute of Certified Public Accountants. 美国注册会 计师协会 CICPA : Chinese Institute of Certified Public Accountants. 中国注册会计师协会 MOF : the Ministry of Finance 财政部 SL Method : straight-line method. 直线法 P.252/7 ROA : return on assets.资产报酬率 P.267/7 EPS : earning per share.每股收益 P.351/9 P/E Ratio : the price/earning ration 市盈率 SCF : the statement of cash flows 现金流量表 III. Questions （回答问题） Lesson 1 --- Home Assignments Discussion Questions: p.22 What a