会计英语2

第一章练习1)Accountingisaninformationsystemthatmeasuresbusinessactivities&communicatesthefindingstodecisionmakers.（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）2)Acorporationisownedbysharesofstock,itisaseparatelegalentityandisresponsibleforitsowndebts.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3)Thecashflowstatementshowsthecashinflowsandoutflowsfromoperatingactivities,investingactivities,andfinancingactivities.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。4)Bookkeepingisonlythepartofaccountingthatrecordstransactionsandevents.簿记只是会计的一部分，它记录着交易和事件5)Asoleproprietorshipisanentityownedbyonepersonandtheownerispersonallyresponsibleforbusinessdebts.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6)Thebusinessentityprinciplerequireseachentitykeepsaccountingrecordsasaseparateentity.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。7)Aprivateaccountantworksforasingleemployer.私人会计师为一个雇主工作8)Thisaccountingreportofbalancesheetdetailsassets,liabilities,andequity.资产负债表的内容包括资产，负债和所有者权益9)Thematchingprinciplerequiresrevenue&expensesmustbeallocatedinperiodincurred.配比原则要求收入和支出必须在发生当期分配。10)AccountsPayableisinthedebitsectionofabalancesheet.应付账款在资产负债表的借方部分。11)Apartnershipisanentityownedbytwoormorepersons,andtheownersarepersonallyresponsibleforentity’sdebts.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12)Adoubleentryrequiresatleastonedebitentryandatleastanothercreditentry.一个复式分录要求至少一个借方分录，和另一个贷方分录13)Apublicaccountantisavailabletothepublic.公共会计师14)Thetimeperiodprinciplerequiresactivitiesdividedandreportedinspecifictimeperiods.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15)Themonetaryunitprinciplerequirestransactionsrecordedbasedononecommoncurrency.货币计量原则要求基于一个共同的货币交易记录。16)Thecashflowstatementshowsthecashinflowsandoutflowsfromoperatingactivities,investingactivities,andfinancingactivities.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。17)Theincomestatementsummarizesnetprofit(ornetloss)resultingfromincomelessexpenses.利润表汇总净利润（或净亏损）=收入减支出。18)Theobjectivityprinciplerequirestransactionrecordedonindependent,unbiased&verifiablebasis.客观性原则要求交易记录是基于独立的，公正的和可核查的基础上19)DebitsandcreditsareessentialintheaccountingsystemofdoubleentryinventedbyLucaPacioli.借与贷是卢卡帕乔利发明的复式记账会计系统的本质20)Thegoing-concernprincipleasssumebusinesscontinuesitsoperations持续经营原则假设其经营业务的发展21)Retainedearningsareinthecreditsectionofabalancesheet.未分配利润在资产负债表的贷方。22)Therealizationprinciplerequiresrevenue&expensesberecordedwhenrealize实现原则（收入确认原则）要求收入和支出在实现时记录23)SpellthefullnameofGAAP.generallyacceptedaccountingprinciples公认会计原则24)Thecostprinciplerequiresalltransactionsrecordedonhistoricalcostbasis.成本原则要求在历史成本的基础上记录所有的交易。25)Prepaidexpenseisinthedebitsectionofabalancesheet.预付费用是在资产负债表借方26)Purchaseofequipmentisapartofcashoutflowfromoperatingactivitiesinacashflowstatement.购置设备是现金流量表经营活动现金流出的一部分。27)Pleaselistthethreebasiccomponentsinanincomestatement.revenues&expenses&netprofit请列出在利润表的三个基本组成部分：收入和支出与净利润28)Theconsistencyprinciplerequiresanentitymustusethesameaccountingmethodsforeachperiod.一致性原则要求实体必须每个时期使用相同的会计方法。29)Thebalancesheetcontainsthreeessentialcomponentsofassets,liabilitiesandequity.资产负债表包含资产，负债和所有者权益三个重要的组成部分。30)Pleaseoutlinetheaccountingequationofanincomestatement.Netprofit=income-expenses请概述利润表会计等式。净利润=收入_费用31)Drawingbyownersisapartofcashinflowfromfinancingactivitiesinacashflowstatement.所有者开立（票据？）是现金流量表中筹资活动流入的一部分。32)Themateriality[mə.tiəri'æliti]principlestressestheimportanceofanamountoncost-benefitbasis.重要性原则强调了成本效益基础数额的重要性。33)SpellthefullnameofCICPA.ChineseInstituteofCertifiedPublicAccountants中国注册会计师协会34)Pleaselistthethreemajorcomponentsofacashflowstatement.Operatingactivities&investingactivities&financingactivities请列出三个现金流量表主要组成部分。经营活动及投资活动和筹资活动35)Theincomestatementsummarizesnetprofitresultingfromincomelessexpenses.利润表汇总净利润从收入减支出。36)Cashreceiptfromacustomerisapartofcashinflowsfromoperatingactivitiesinacashflowstatement.客户的现金收入是现金流量表经营活动现金流入的一部分。37)Pleaselistthethreebasicelementsinabalancesheet.Assets&liabilities&equity请列出三个资产负债表的基本要素。资产与负债及股东权益38)Thefull-disclosureprinciplerequireswemustreportallrelevantinformation.充分披露原则要求我们必须报告所有相关信息。39)Theconservatism[kən'sə:vətizəm]principlestressesthatitisbettertounderestimatethanoverestimate.稳健原则强调高估损失比低估好。40)Pleaseoutlinetheaccountingequationofabalancesheet.Assets=liabilities+equity资产负债表会计等式。41)Acashflowstatementshowsthecashinflowsandoutflowsfromoperating,investingandfinancingactivities.现金流量表显示经营，投资及融资活动的现金流入和流出42)Thethreeheadinglinesinanyofthethreekeyaccountingstatementsarerespectively:1)heading,2)entitynameand3)statementname.三个关键会计报表的三个标题分别是：1）标题，2）实体名称和3）报表的名称。43)Thefourbasicethicalstandardsexpectedofaccountingandfinanceprofessionalsinclude:1)integrity2)confidentiality[kɔnfi.denʃi'æləti]3)competence4)objectivity.会计和财务专业人士的四个基本道德标准包括：1）诚信2）保密3）胜任4）客观。第2~5章练习1)sourcedocumentsprovideevidenceandarethebasisforrecordingaccountingtransactions.原始凭证提供证据和是记录会计交易的基础2)Businesstransactionsaffectaccountingequationsresultfrombothexternalandinternaltransactions.商业交易影响外部和内部交易会计等式的结果。3)UsingT-accounts,debitsarerecordedontheleftside,andcreditsarerecordedontherightside.使用T字账，借方记录在左侧，贷方在右边记录。4)PleasespelloutthefullterminologyfortheaccountingabbreviationC.O.A.ChartofAcounts科目表5)Pleasespelloutt