會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)翻譯題.doc

- 9 -Account 、 Accounting 和AccountantAccount 有很多意思，常見(jiàn)的主要是“說(shuō)明、解釋?zhuān)挥?jì)算、帳單；銀行帳戶(hù)”。例如：1、He gave me a full account of his plan。他把計(jì)劃給我做了完整的說(shuō)明。2、Charge it to my account。把它記在我的帳上。3、Cashier： Good afternoon。 Can I help you ？銀行出納：下午好，能為您做什么？Man ： Id like to open a bank account .男人：我想開(kāi)一個(gè)銀行存款帳戶(hù)。還有 account title（帳戶(hù)名稱(chēng)、會(huì)計(jì)科目）、income account（收益帳戶(hù)）、account book（帳簿）等。在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應(yīng)變?yōu)闀?huì)計(jì)、會(huì)計(jì)學(xué)。例如：1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.會(huì)計(jì)是一個(gè)以貨幣形式對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行記錄、分類(lèi)、匯總以及解釋的過(guò)程。2、It has been said that Accounting is the language of business.據(jù)說(shuō)會(huì)計(jì)是“商業(yè)語(yǔ)言”3、Accounting is one of the fastest growing profession in the modern business world.會(huì)計(jì)是當(dāng)今經(jīng)濟(jì)社會(huì)中發(fā)展最快的職業(yè)之一。4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)是會(huì)計(jì)的兩個(gè)主要的專(zhuān)門(mén)領(lǐng)域。其他還有 accounting profession（會(huì)計(jì)職業(yè)）、accounting elements（會(huì)計(jì)要素）等。Accountant 比Account只多ant三個(gè)字母，其意思是會(huì)計(jì)師、會(huì)計(jì)人員。例如：1、A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.注冊(cè)會(huì)計(jì)師（或，注冊(cè)會(huì)計(jì)師的縮寫(xiě)），必須通過(guò)一系列考試方可取得證書(shū)。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business.私人會(huì)計(jì)師，也叫做主管或行政會(huì)計(jì)師，負(fù)責(zé)處理公司的財(cái)務(wù)帳目?？傊@三個(gè)詞，有很深的淵源關(guān)系。Assets、Liabilities 和Owners Equity這三個(gè)詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益，是會(huì)計(jì)等式的三個(gè)要素。Assets 這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式，即詞尾要有 “s”。如果不用復(fù)數(shù)形式，就成為“寶物，天賦、技能”的意思。例如：1、Assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment.資產(chǎn)是指企業(yè)所擁有的、具有貨幣價(jià)值的財(cái)產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。2、Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計(jì)量的經(jīng)濟(jì)資源。3、Assets can be classified into current assets and non-current assets .資產(chǎn)可以劃分為流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)。Liabilities 是liability 的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如 liability for an accident （肇事的責(zé)任）；liability to pay taxes （納稅的義務(wù)）。只有其為復(fù)數(shù)形式 liabilities 時(shí)才表示負(fù)債、債務(wù)的意思。例如：1、Liabilities are the obligations or debt that a business must pay in money or services at some time in the future. 負(fù)債是指將來(lái)需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。2、Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.負(fù)債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。Owners equity 是由 owner (所有者、業(yè)主)和equity （權(quán)益）構(gòu)成為“業(yè)主權(quán)益”。例如：1、Owners equity represents the owners interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.業(yè)主權(quán)益代表業(yè)主對(duì)企業(yè)凈資產(chǎn)的權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。2、Capital is the interest of the owners in an enterprise. Also known as owners equity.資本是企業(yè)所有者的利益，也稱(chēng)為業(yè)主權(quán)益。3、Owners equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開(kāi)業(yè)以來(lái)積累的經(jīng)營(yíng)成果。上述會(huì)計(jì)要素相互之間的關(guān)系用一個(gè)簡(jiǎn)單的數(shù)學(xué)公式來(lái)表示，就是會(huì)計(jì)恒等式：Assets=Liabilities+Owners equity資產(chǎn)=負(fù)債+業(yè)主權(quán)益Debit、Credit 和Double EntryDebit 和credit 就是會(huì)計(jì)復(fù)式記帳法中常用的兩個(gè)記帳符號(hào)“借”和“貸”。Debit 的意義比較單純，就是簿記上的“借方”。但是，很容易與另一個(gè)詞debt 混淆。debt比 debit只少一個(gè)字母 I，而且意思也相近，有“借款”的意思，如the national debt（國(guó)債）。Credit 的漢語(yǔ)意思比較多，有“信用、信譽(yù)、名聲、名譽(yù)”的意思，還有“掛帳、賒帳”的意思，在簿記上就是“貸方”意思。由于這兩個(gè)詞匯在會(huì)計(jì)學(xué)上總是一起出現(xiàn)，就把他們放到一起來(lái)舉例說(shuō)明，加深印象。1、When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.當(dāng)一個(gè)數(shù)額記在帳戶(hù)的左邊，它就是借方記錄，稱(chēng)這個(gè)帳戶(hù)被借記?！敖璺健钡目s寫(xiě)是“Dr”。2、When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.當(dāng)一個(gè)數(shù)額記在帳戶(hù)的右邊，它就是貸方記錄，稱(chēng)這個(gè)帳戶(hù)被貸記?！百J方”的縮寫(xiě)是Cr.。3、Making an entry in the“amount” column on the left hand side of an account means “Debit”（abbreviated Dr.）and to the contrast, means “Credit”(abbreviated Cr.).記入帳戶(hù)的左邊“金額”欄稱(chēng)為“借記”該帳戶(hù)（簡(jiǎn)寫(xiě)為Dr），與此相反，則為“貸記”該帳戶(hù)（簡(jiǎn)寫(xiě)為Cr.）。4、By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits. 根據(jù)慣例，資產(chǎn)和費(fèi)用的增加被記為借項(xiàng)，而負(fù)債、資本和收入的增加被記為貸項(xiàng)。5、Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits. 資產(chǎn)和費(fèi)用的減少被記為貸項(xiàng)，而負(fù)債、資本和收入的減少被記為借項(xiàng)。6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.在只有兩個(gè)帳戶(hù)被影響時(shí)，借貸雙方的數(shù)額是相等的，如果涉及兩個(gè)以上帳戶(hù)時(shí)，借項(xiàng)的總數(shù)必須與記入貸項(xiàng)的總數(shù)相等。Double entry（復(fù)式記帳）是會(huì)計(jì)學(xué)上的專(zhuān)有詞匯。例如：In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.在復(fù)式記帳會(huì)計(jì)（幾乎普遍使用）中，每筆交易的借方和貸方記入的數(shù)字相等。Ledgers 和 JournalsLedgers 在簿記上是分類(lèi)帳的意思，可以和其他詞匯搭配，構(gòu)成許多會(huì)計(jì)詞匯。如ledger accounts（分類(lèi)帳戶(hù)）、general ledger（總分類(lèi)帳）、subsidiary ledger（明細(xì)分類(lèi)帳）等。例如：1、Ledger accounts are used to record business transactions effect on an accounting entity.分類(lèi)帳戶(hù)被用來(lái)記錄交易對(duì)會(huì)計(jì)主體的影響。2、A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item. 分類(lèi)帳戶(hù)不過(guò)是特定會(huì)計(jì)項(xiàng)目?jī)r(jià)值的變動(dòng)（增加與減少）和結(jié)余的記錄。3、The general ledger is the book used to list all the accounts established by an organization. 總分類(lèi)帳是一本列出一個(gè)單位所設(shè)立的全部帳戶(hù)的帳本。4、Further simplification of the general ledger is brought about by the use of subsidiary ledger. 使用明細(xì)分類(lèi)帳使總分類(lèi)帳更加簡(jiǎn)化明了。5、The advantages of subsidiary ledger are as following：（1）reduces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。 明細(xì)分類(lèi)帳的優(yōu)點(diǎn)如下；（1）減少分類(lèi)帳的細(xì)節(jié)；（2）使勞動(dòng)分工更合理；（3）允許不同的帳戶(hù)排序（4）便于更好地內(nèi)部控制。Journal 比較常用的意思是“日記、日志；雜志、刊物”，如keep a journal （記日志）、a ships journal (航海日志)，a monthly journal (月刊)，單詞 diary 也有“日記”的意思，但journal 比 diary 更強(qiáng)調(diào)“正式記錄”。Journal 在會(huì)計(jì)詞匯上的意思是“日記帳”。例如： 1、In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal. 在西方會(huì)計(jì)體系中，有關(guān)每筆經(jīng)濟(jì)交易的資料最初是記在一本叫做“日記帳”的會(huì)計(jì)帳上。2、A journal is a chronological(arrange in order of time ) record of business transactions. 日記帳是對(duì)經(jīng)濟(jì)交易的序時(shí)（即按時(shí)間的順序）記錄。3、In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts. 在日記帳上記帳時(shí)，既定交易的借方和貸方一起被記錄，但在分類(lèi)帳記錄中，一筆交易的借方和貸方進(jìn)入不同的帳戶(hù)中。4、A journal may be a general journal or it may be a group of special journals. 日記帳可以是一本通用日記帳，也可以是一組特種日記帳。Current assets、fixed assets 和 Current liabilities Current 是一個(gè)很有意思的詞匯。它既可以是形容詞，也可以是名詞。作為形容詞，current 意思是“通用的、流通的，現(xiàn)在的”，如 current money（通貨），current English（現(xiàn)代英語(yǔ)），current fashion（目前流行的風(fēng)尚）；作為名詞，current 的意思是“水流、氣流，電流，動(dòng)向、潮流”，如 the current of a river （河的水流），the cold current （寒流），a direct current （直流電），the current of public opinion（輿論的動(dòng)向）。在這里，還要特別提到英國(guó)的兩種存款 current account （活期存款，也相當(dāng)于美國(guó)銀行中的 checking account ）和deposit account （儲(chǔ)蓄存款，也相當(dāng)于美國(guó)銀行中的 savings account ）。如果你到英國(guó)銀行對(duì)柜員說(shuō)：“Could you tell me what sorts of accounts there are ？”（您能告訴我有幾種什么存款嗎？）銀行柜員就會(huì)說(shuō)：“Well，there are basically two types of accounts .Theres a current account and a deposit account. With the current account you can pay for things by cheque, but you dont earn any interest . With the deposit account ,you earn interest ,but you cant pay for things by cheque.”（基本上有兩種存款，一種活期存款，一種儲(chǔ)蓄存款；活期存款你可以用支票支付，但沒(méi)有利息；儲(chǔ)蓄存款可以?huà)甑嚼ⅲ荒苡弥敝Ц?。）Current assets 就是“流動(dòng)資產(chǎn)”。例如：1、Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses. 流動(dòng)資產(chǎn)指的是有充分理由認(rèn)為在當(dāng)期經(jīng)營(yíng)活動(dòng)中轉(zhuǎn)換成現(xiàn)金或被使用的資產(chǎn)(一般是一年期)。現(xiàn)金、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費(fèi)用都屬于流動(dòng)資產(chǎn)。說(shuō)到流動(dòng)資產(chǎn)，就不能不提到另一個(gè)詞匯 fixed assets（固定資產(chǎn)）。例如：2、Fixed assets are the long-lived assets used in the production of goods or services. These assets, sometime called non-current assets, are used in the operation of business rather than being held for sale. 固定資產(chǎn)是在產(chǎn)品和服務(wù)的生產(chǎn)過(guò)程中使用的壽命較長(zhǎng)的資產(chǎn)。這些資產(chǎn)有時(shí)稱(chēng)為非流動(dòng)資產(chǎn)，是公司經(jīng)營(yíng)中為了使用而不是為銷(xiāo)售而置備的資產(chǎn)。Current liabilities 就是“流動(dòng)負(fù)債”。例如：3、Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.流動(dòng)負(fù)債。在下一個(gè)經(jīng)營(yíng)期間，通常是一年內(nèi)必須用流動(dòng)資產(chǎn)償還的債務(wù)。應(yīng)付帳款、應(yīng)付票據(jù)、長(zhǎng)期債務(wù)的當(dāng)期分?jǐn)傤~，以及諸如應(yīng)付工資和應(yīng)付稅款等種種應(yīng)計(jì)項(xiàng)目都是流動(dòng)負(fù)債。Receivable 、Payable和 Prepaid將Receivable 和Payable 兩個(gè)詞稍加比較，不難發(fā)現(xiàn)它們后面的四個(gè)字母相同，都有-able ，這是英語(yǔ)詞匯構(gòu)成的后綴之一。這個(gè)詞綴緊接在動(dòng)詞之后，使動(dòng)詞變成形容詞，表示“能夠、適于、可、應(yīng)”。Receive（收到、接受）加上-able 成為receivable，其意義也相應(yīng)成為“能收的、-應(yīng)收的”；同樣pay（付款、支付）加上-able 也相應(yīng)成為“應(yīng)付的”。這里要特別提到的是，動(dòng)詞后綴有-able 所形成的形容詞，和一般形容詞不同，在修飾名詞時(shí)，它不在名詞之前而在名詞之后。例如accounts receivable（應(yīng)收帳款）、accounts payable （應(yīng)付帳款）、notes receivable（應(yīng)收票據(jù)）、notes payable（應(yīng)付票據(jù)）。下面舉出幾個(gè)句子來(lái)操練一下這幾個(gè)會(huì)計(jì)詞匯：1、A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer.有很多賒購(gòu)客戶(hù)的企業(yè)應(yīng)設(shè)置一個(gè)應(yīng)收帳款總分類(lèi)帳戶(hù)，登記所有賒購(gòu)客戶(hù)欠的貨款，并為每個(gè)賒購(gòu)客戶(hù)設(shè)置一個(gè)明細(xì)帳戶(hù)。2、Accounts Receivable are often classified as current assets.應(yīng)收帳款通常歸入流動(dòng)資產(chǎn)。3、Accounts receivable arise when a business sells goods and service on credit.當(dāng)企業(yè)以賒帳方式銷(xiāo)售產(chǎn)品或提供服務(wù)時(shí)，就產(chǎn)生應(yīng)收帳款。4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker. 本票對(duì)受款人來(lái)說(shuō)是應(yīng)收票據(jù)，對(duì)出票人來(lái)說(shuō)則是應(yīng)付票據(jù)。5、Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value. 能在下一個(gè)會(huì)計(jì)年度或下一個(gè)經(jīng)營(yíng)周期收回和轉(zhuǎn)換成現(xiàn)金的應(yīng)收票據(jù)，歸入流動(dòng)資產(chǎn)，并按面值入帳。6、Accounts payable and notes payable are typical example of current liabilities. 應(yīng)付帳款和應(yīng)付票據(jù)是流動(dòng)負(fù)債的典型例子。7、As stated above, accounts payable and notes payable are usually created by a companys economic activities, such as purchases of merchandise and services received in the normal course of business. 如前所述，應(yīng)付帳款和應(yīng)付票據(jù)通常產(chǎn)生于企業(yè)的經(jīng)營(yíng)活動(dòng)，例如在正常經(jīng)營(yíng)過(guò)程中的賒帳購(gòu)買(mǎi)商品和接受服務(wù)。Prepaid（預(yù)付的） 這個(gè)詞和前面的Pay 關(guān)系非常密切,實(shí)際上就是在pay 的過(guò)去分詞paid 前加上一個(gè)前綴pre-，這個(gè)前綴表示“前、預(yù)先”之意，合起來(lái)就是“預(yù)付的”。例如：8、Assume that a business paid a $1200 premium on April 1 for one years insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be : Dr. Prepaid ExpensesPrepaid Insurance $1200 Cr. Cash $1200 假設(shè)，一個(gè)公司4月1日支付了1200美圓的保險(xiǎn)費(fèi)預(yù)付一年的保險(xiǎn)費(fèi)。這意味著一種資產(chǎn)（預(yù)付費(fèi)用）的增加，另一種資產(chǎn)（現(xiàn)金）的減少。因此，會(huì)計(jì)分錄應(yīng)為：借：預(yù)付費(fèi)用預(yù)付保險(xiǎn)費(fèi) 1200美圓 貸：現(xiàn)金 1200美圓Inventory（存貨） Inventory （存貨），在會(huì)計(jì)英語(yǔ)詞匯中是最基本的詞匯之一，與這個(gè)詞匯有關(guān)的詞匯，比如與存貨計(jì)價(jià)有關(guān)的方法，在會(huì)計(jì)報(bào)表及其說(shuō)明解釋中是經(jīng)?？梢砸?jiàn)到的，因此，就讓我們將它們放在一起來(lái)漫談。例如：1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.存貨必須遵循歷史成本原則按取得成本計(jì)價(jià)。2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.對(duì)于工業(yè)企業(yè)而言，主要有三類(lèi)存貨：原材料、半成品和產(chǎn)成品。下面這幾個(gè)都是存貨計(jì)價(jià)的專(zhuān)門(mén)詞匯，不能不談到。Specific identification method （個(gè)別辨認(rèn)法）3、Under the specific identification method, the specific actual cost is assigned to each unit.在個(gè)別辨認(rèn)法下，要按每一存貨項(xiàng)目辨認(rèn)實(shí)際成本。4、Average-cost method （平均成本法）Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.可供銷(xiāo)售的商品成本總值除以可供銷(xiāo)售的商品數(shù)量就得到平均單位成本。5、First-in, first-out method （先進(jìn)先出法）Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.在先進(jìn)先出法下，假設(shè)企業(yè)首先銷(xiāo)售最早購(gòu)入的商品，期末存貨按最近的購(gòu)貨價(jià)格計(jì)價(jià)。6、Last-in, first-out method （后進(jìn)先出法）The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.這種方法的名稱(chēng)意味著最后購(gòu)進(jìn)的商品最先銷(xiāo)售出去，而期末存貨由那些最早購(gòu)入的“老”存貨構(gòu)成。Long-term Assets 和 Long-term liabilities Long-term（長(zhǎng)期的）和Assets、Liabilities結(jié)合，分別構(gòu)成Long-term assets（長(zhǎng)期資產(chǎn)）和Long-term liabilities（長(zhǎng)期負(fù)債）。 Long-term assets（長(zhǎng)期資產(chǎn)）也有寫(xiě)成Long-lived assets 的，與Fixed assets（固定資產(chǎn)）、Plant and equipment（廠(chǎng)房和設(shè)備），甚至還有property（財(cái)產(chǎn)）相互重疊。請(qǐng)看幾個(gè)例句： 1、Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period. 長(zhǎng)期資產(chǎn)有如下特征：經(jīng)濟(jì)價(jià)值高，具有實(shí)物形態(tài)或不具有實(shí)物形態(tài)，使用年限超過(guò)一個(gè)會(huì)計(jì)期間。2、Long-term assets are classifie