会计英语复习资料 5页

・汉译英练习1.会计原则是每个会计人员在进行工作吋必须遵守的规则。2.编制会计分录是在会计期间经常要做的工作。3.编制工作底稿是每个会计期末要做的工作。4.实账户是负债表账户。在月末，它们的余额应不被结平，而转入下一期。5.虚账户是利润表账户。在月末，它们的余额应结平，以便用来记录下一期的经营成果。6.这个月费用很大，我们要查一下原因，分析一下有关经济业务。7.如果销售商品时，若客户没有付现金，则这种销售被称为赊销。8.赊销时，卖方会对卖方提出付款条件，这个条件被称为信用条件。9.固定资产每月都必须计提折旧。10.无形资产每月计提摊销。11.企业外部的许多人关心企业的财务信息，而及吋提供财务信息给他们是会计的工作。12.财务报表是人们进行经营决策的依据2—。13.我们必须准备足够的资金，这笔贷款下个月到期。14.调整分录与结账分录必须计入日记账和分类账，否则账上的余额会与报表上数额不符。15.在西方会计中，股份公司的权益科目与独资企业的权益科目是不同的。16.销售商品的收入常被称为是销售收入。17.本年利润是用于计算利润的账户，他与其他损益类科目一样，年末，都要被结平。18•请给我看一下有关这个月应缴的税费的数据\n二.会计专业词汇练习会计词汇辨析()Dividends()Inventory()Accountsreceivable()Incometaxespayable()Retaincdearnings()Journalizing()Costofgoodssold()Businesstransaction()Endingbalance()Prepaidexpenses()Withdrawals()Allowanceforbadaccounts()Officesuppliesinventory()Accountspayable()Officeequipments()Beginningbalanee()Trialbalance()Cash()Accumulateddepreciation()Interestpayable()Owner"scapital()Closingentry()Administrotiveexpenses()Netincome()Unearnedrevenues()Financialexpenses()operatingresults()Sales()Commonstock()Iong-termbondsinvestments()Cashbasisaccounting()Posting()Businesstransaction()Financialstatements\n()Financialposition()paidincapital()Notespayable()Gain()Finishedproducts()Interestreceivable()Incomestatements()Intangibleassets()Grosssales()Fixedassets()Sellingexpenses・()Marketablesecurities()operatingequipments()Shortterminvestment()Extraordinaryitems()Salaryexpenses()Accrualbasisaccounting()Adjustingentry()Sourcedocuments()Purchase1.期末余额2&坏账准备2.应付所得税29.应收账款3.销售费用30.主营业务收入4.业主洛本31.经营成果5.主营业务成本32管理费用6.应付利息33存货7.留存收益34调整分录&预收账款35结账分录9.累计折旧36权责发生制10.经济业务37应付票据11.财务报表38编制分录12.试算平衡39.期初余额13.现金收付制40.应付账款14.财务费用41.净利润15.普通股42.财务状况16.营业外收支项目43.过账17.应收利息44办公用品库存18.实收资本45.办公设备19.库存46.股利20.经营设备47.业主提取21.利得4&产成品22.待摊费用49.交易性金融资产23.长期债券投资50.短期投资24.无形资产51.工资费用25.生产设备52销售总额26.原始凭证53固定资产27.采购54.工资费用agivenWhenareceives三.英译汉1•Revenueisthepriceofgoodssoldandservices「enderedduringaccountingperiod.Earningrevenuecausesowner'sequitytoincrease,businessrendersservicesofsellsmerchandisetoitscustomers,itusuallycashor\nacquiresanaccountreceivablefromthecustomer.1•Toclearlyidentifytheeffectsofthebusinessoperationsoneachoftheaccountingelements,itisnecessarytot「ansferthoserecordsfromjournaltoeachcorrespondingbooksusedforrecordingdifferentaccountingelement.ThistransferprocessiscalledMposting：2•Thejournalisaday-by-dayrecordofbusinesstransactions.Theinformationrecordedabouteacht「ansactionineludesthedateofthet「ansaction.thedebitandcreditchangesinspecificledgeraccounts,andabriefexplanationofthetransaction.3•Thethingsabusinessownscanbeclassifiedintofivecategories,whichalsocalledaccountingelements,theyare：assets,liabilities,owners'equity,revenues,andexpenses・Everybusinesst「ansactionofthebusinessmayaffectmorethanoneoftheaboveelementso4•Asetoffinancialstatementsconsistsoffourrelatedaccountingreportsthatsummarizeinafewpagesthefinancialresources,obligations,profitability,andcasht「ansactionsofabusiness.Acompletesetoffinancialstatementsineludes：1abalaneesheet,2anincomestatement3astatementofowner'sequity,4astatementofcashflows5•Attheendofeachperiod,thebalaneeofeachnominalaccountisclosedtooneaccountcalledJncomeSummary",andintu「nthenetresultoftheincomesummery(i.e.,netincomeornetloss)istransferredfromJncomeSummary"accounttoowners*equityaccount.Theset「ansferringprocessiscalledclosingprocess,whichcanmakethebalanceofthenominalaccountsbezero,sotheywillbereadyforreusethenextperiod.6.Liabilitiesaredebts.Allbusinessconcernshaveliabilities；Theliabilityarisingformthepurchaseofgoodsorservicesoncreditiscalledanaccountpayable,andthepersonorcompanytowhomtheaccountpayableisowediscalledacreditor.9•Accountingisakindofspecificinfo「mationprocessingsystem,inwhichallthemonetarybusinesstransactionsofacompanyandtheireconomiceffectsonthatcompanyoccurredincertainoperatingperiodarecollected,recorded,classified,summarized,andreported.Thepeoplewhoconductsuchworkarecalledaccountants.10oDuringagiventimeperiod,changesinowners'equityresultfromthefollowingfactors:\n1).Investmentsbytheowners,2).Withdrawalsbytheownersorthepaymentofowne「'sdividends。3).Netoperatingresults(netincomeornetloss)。11oReceivablesaretheassetsthatabusinessexpectstocollectinnearfuture.Themostcommonlyencounteredreceivableisuaccountsreceivable",whichrepresentstheamountsowedtoafirmbyitscustomers,itgenerallyresultsfromthesellingofgoodsor「enderingservicesoncredit.12oAccountingp「inciplesarenotnaturelaws,theyaremanmaderules,theyevaluatedfromtheactualaccountingpractice.Inothe「words,theyarethemosteffectiveworkingmethodsandp「inciplesthataccountantsrefinedfromtheirdailypractice・14oInperiodicinventorysystem,alltheinventoryitemsboughtincurrentperiodarenotrecordedin「elatedinventoiyaccounts,butin"purchase"account,andallthegoodsissuedincurrentperiodarenotrecordedintheaccountsatalluntiltheendoftheperiod..!1!会计分录题1•HanrySoldgoodsfor$10,000toleeoncredit,andthecredittermsis：2/10,n/60.2.Theexpensesofthismonthamountto$70,000,onefifthofwhichremainedunpaidattheendofthemonth.3.Soldmerchandisefor$900,000；collected$300,000cash,andthebalanceisdueinonemonth.4.Paid$10.000cashforoperatingexpenses・5.Cashborrowedfromthelocalbank,$900,000(one-yearinterestbearingnote)・6.Depreciationexpenseforthismonthis$8,000.7.Suncompanysold50,000sharesofitsowncommonstockfor$10pershareandreceivedcashinfull.8.Purchasedtrademarkfor$20,000cash.9.Buygoodsforresalefor$16,000,paidhalfoncash,thebalaneeisoncredit.