会计英语

会计英语主编：刘建华制作：李晓新2009年9月会计英语UnitOneBasicKnowledgeofAccountingUnitTwoCurrentAssetsUnitThreeLong-termAssetsUnitFourLiabilitiesUnitFiveOwner’sEquity会计英语UnitSixRevenue&ExpenseUnitSevenFinancialStatementsUnitEightInterpretationsOfFinancialStatementsUnitNineCostAccounting&ManagementAccountingUnitTenAuditingUnitOneBasicKnowledgeofAccountingObjectives1.InSection1,studentsshouldunderstandthemeaningofeachaccountingprinciple.2.InSection2,studentsshouldunderstandthemeaningoftheaccountingelementsandtheaccountingequation.UnitOneBasicKnowledgeofAccounting3.InSection3,Taccountanddouble-entrysystemaredemonstrated.StudentsshouldknowthestructureofTaccountandunderstandhowtomakecorrectentriesbasedondouble-entrysystem.4.InSection4andSection5,studentsshouldlearntomakeentriesintheledgeraccounts,journalizetransactionsandpostthemtotheledgers.UnitOneBasicKnowledgeofAccountingNewWordsandExpressionsaccountingprinciple会计原则accountingelement会计要素accountingequation会计方程式（会计等式）shareholdern.股东assetn.资产liabilityn.负债owner’sequity所有者权益UnitOneBasicKnowledgeofAccountingrevenuen.收益，收入expensen.费用accountingperiod会计期间cashn.现金accountsreceivable应收账款inventoryn.存货notespayable应付票据UnitOneBasicKnowledgeofAccountingaccountspayable应付账款salariespayable应付工资shareholders’equity股东权益capitaln.资本ledgern.总分类账chartofaccounts会计科目表ledgeraccount总账账户prepaidinsurance预付保险费UnitOneBasicKnowledgeofAccountingbankdeposit银行存款cashreceipt现金收入financialposition财务状况creditorn.债权人creditors’account债权人账户transactionn.经济业务Taccount丁字账户UnitOneBasicKnowledgeofAccountingaccountnumber账户编号debitn.&vt.借方；借记creditn.&vt.贷方；贷记entervt.登录，记账double-entrya.复式的，复式记账的entryn.分录suppliesexpense材料费用debitbalance借方余额UnitOneBasicKnowledgeofAccountingcreditbalance贷方余额miscellaneousexpense其他费用，杂项费用notespayable应付票据postingn.过账accountingcycle会计循环，会计周期journaln.日记账generaljournal普通日记账UnitOneBasicKnowledgeofAccountingjournalizingn.登日记账generalledger总账payrolln.工资表cashreceipts现金收入cashdisbursements现金支出salesonaccount赊销purchasesonaccount赊购adjustingandclosingentries调整及结账分录UnitOneBasicKnowledgeofAccountingUsefulExpressions*UsefulSentences1.Anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.会计主体是独立于其他企业的某一企业或团体，或某一企业的部门，以及作为独立经济单位的个人。UnitOneBasicKnowledgeofAccounting2.Underthegoingconcernorcontinuityconcept,accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeablefuture.在持续经营假设下，会计人员假定企业在可以预见的将来持续经营。UnitOneBasicKnowledgeofAccounting3.Inallbusinessfirms,revenuesandexpensesmaybemeasuredeitheroncashbasisoraccrualbasis.所有企业的收入和费用可以按收付实现制或权责发生制计量入账。UnitOneBasicKnowledgeofAccounting4.Oneoftheprinciplesofaccountingisthatinformationisprovidedtoaclearlydefinedaccountingentity.会计的一个原则是会计信息应向某一特定的会计主体提供。UnitOneBasicKnowledgeofAccounting5.Thecostprincipleisderived,inlargepart,fromtheprincipleofobjectivity.成本原则主要是在客观性原则的基础上发展而来的。UnitOneBasicKnowledgeofAccounting6.Theprincipleofconsistencyimpliesthataparticularaccountingmethod,onceadopted,willnotbechangedfromperiod.一致性原则的含义是，一旦采用某种会计方法，以后各期就不能改变。UnitOneBasicKnowledgeofAccounting7.Therelationshipamongassets,liabilities,andowners’equitycanbeexpressedintheaccountingequation.资产、负债和所有者权益之间的关系可以用会计等式表示。UnitOneBasicKnowledgeofAccounting8.Thetotalfigureforassetsalwaysequalsthetotalfigureforliabilitiesandowners’equity.资产总额总是与负债和所有者权益总额相等。UnitOneBasicKnowledgeofAccounting9.Foranaccount,theleftsideisthedebitsideandtherightsideisthecreditside.账户的左边是借方，右边的是贷方。UnitOneBasicKnowledgeofAccounting10.Assetandexpenseincreasesarerecordedasdebit.资产或费用增加记为借项。UnitTwoCurrentAssetsObjectives1.InSection1,studentsshouldunderstandtheimportanceofcashandtheaccountingtreatmentofcash.2.InSection2,studentsoughttolearnthetreatmentofbaddebtandhowtomakeanallowancefordoubtfulaccounts.UnitTwoCurrentAssets3.InSection3,studentsshouldunderstandthecategoriesofinventoriesandlearntousetheinventoryvaluationmethod.4.InSection4,studentsmustunderstandthemeaningofshort-terminvestmentsandlearntheaccountingtreatmentofshort-terminvestments.UnitTwoCurrentAssetsNewWordsandExpressions现金Cash银行存款Cashinbank现金等价物cashequivalents银行汇票Bankdraft信用卡Creditcard短期投资Short-terminvestmentsUnitTwoCurrentAssets股票stock债券bonds基金funds应收账款Accountsreceivable应收票据Notesreceivable银行承兑汇票BankacceptanceUnitTwoCurrentAssets商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable坏账准备allowanceforbaddebts预付项目prepaid存货Inventories原材料RawmaterialsUnitTwoCurrentAssets低值易耗品Low-valueconsumptiongoods半成品Semi-Finishedgoods产成品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice本金Principal利息Interest证券交易所SecuritiesExchangeUnitTwoCurrentAssetsUsefulExpressions*UsefulSentences1.Inthebalancesheet,cashislistedfirstamongthecurrentassets,becauseitisthemostcurrentandliquidofallassets.现金在资产负债表中位于流动资产之首,因为它流动性最强.UnitTwoCurrentAssets2.Marketablesecutitiesshallbeaccountedforaccordingtohistoricalcostasobtainedandbeshowninbookbalanceinaccountingstatement.Incomereceivedorreceivablefrommarketablesecuritiesincurrentperiodandthedifferencebetweenthereceiptobtainedfromsecuritiessoldandbookcostshal