会计英语大全.doc

第一讲　会计英语的常用术语 1.account n..账，账目 a/c；账户e.g.T-account: T型账户；account payable应付账款 receivable 应收账款〕；2.Accounting concepts 会计的根本前提1〕accounting entity 会计主体；entity 实体，主体2〕going concern 持续经营3〕accounting period 会计分期financial year/ fiscal year 会计年度〔financial adj.财务的，金融的； fiscal adj.财政的〕4〕money measurement货币计量 *权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求　　〔1〕可靠性reliability　　〔2〕相关性 relevance　　〔3〕可理解性 understandability　　〔4〕可比性parability　　〔5〕实质重于形式 substance over form　　〔6〕重要性 materiality　　〔7〕慎重性 prudence 　　〔8〕及时性 timeliness 4.Elements of accounting会计要素1〕Assets: 资产– current assets 流动资产cash and cash equivalents 现金及现金等价物〔bank deposit〕inventory存货　　receivable应收账款　　prepaid e*pense 预付费用– non-current assets 固定资产property 〔land and building〕不动产, plant 厂房, equipment 设备〔PPE〕e.g.The total assets owned by Wilson pany on December 31, 2006 was US$1,500,000.2〕Liabilities: 负债funds provided by the creditors. creditor债权人，赊销方– current liabilities 当期负债non-current liabilities 长期负债total liabilitiesaccount payable应付账款 loan贷款 advance from customers 预收款bond债券〔由政府发行, government bond /treasury bond政府债券，国库券〕debenture债券〔由发行〕3〕Owners’ equity: 所有者权益〔Net assets〕funds provided by the investors. Investor 投资者– paid in capital 〔contributed capital〕实收资本– shares /capital stock 〔u.s.〕股票retained earnings 留存收益　　同时记住几个单词dividend 分红beginning retained earnings ending retained earnings– reserve 储藏金〔资产重估储藏金，股票溢价账户〕e.g.The pany offered/issued 10,000 shares at the price of US$2.30 each.4〕Revenue: 收入sales revenue销售收入 interest revenue利息收入 rent revenue租金收入5〕E*pense: 费用cost of sales销售本钱, wages e*pense工资费用6〕Profit 〔ine, gain〕:利润 net profit, net ine 5.Financial statement 财务报表1〕balance sheet 资产负债表2〕ine statement 利润表3〕statement of retained earnings 所有者权益变动表4〕cash flow statement 现金流量表6.Accounting cycle1〕journal entries 日记账　　　　general journal　总日记账general ledger　总分类账trial balance试算平衡表adjusting entries 　调整分录　　 adjusted trial balance调整后的试算