会计英语相关知识.docxVIP

第一章练习 Accounting is an information system that measures business activities communicates the findings to decision makers.（会计是将业务活动和措施的结果传达给决策者的一种信息系统） A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts. 公司是由国有股，它是一个独立的法人实体，是对自己的债务负责 The cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities. 现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。 Bookkeeping is only the part of accounting that records transactions and events.簿记只是会计的一部分，它记录着交易和事件 A sole proprietorship is an entity owned by one person and the owner is personally responsible for business debts.个人独资企业是由一个人拥有的实体和个人所有者对企业的债务负责 The business entity principle requires each entity keeps accounting records as a separate entity.会计主体原则要求每个单位作为一个单独的实体进行会计记录。 A private accountant works for a single employer.私人会计师为一个雇 主工作 This accounting report of balance sheet details assets, liabilities, and equity.资产负债表的容包括资产，负债和所有者权益 The matching principle requires revenue expenses must be allocated in period incurred.配比原则要求收入和支出必须在发生当期分配。 Accounts Payable is in the debit section of a balance sheet. 应付 账款在资产负债表的借方部分。 A partnership is an entity owned by two or more persons, and the owners are personally responsible for entity’s debts.合伙是由两个或两个以上的人拥有的一个实体，所有者亲自为实体的债务负责 A double entry requires at least one debit entry and at least another credit entry. 一个复式分录要求至少一个借方分录，和另一个贷方分录 A public accountant is available to the public.公共会计师 The time period principle requires activities divided and reported in specific time periods.会计分期原则要求活动划分和在特定的时间段报告的活动 The monetary unit principle requires transactions recorded based on one common currency. 货币计量原则要求基于一个共同的货币交易记录。 The cash flow statement shows the cashinflows and outflows from operating activities, investing activities, and financing activities. 现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。 The income statement summarizes net profit (or net loss) resulting from income less expenses.利润表汇总净利润（或净亏