會計類詞匯小講堂培訓資料

1、會計類詞匯小講堂(一)account，accounting 和accountantaccount 有很多意思，常見的主要是“說明、解釋；計算、帳單；銀行帳戶”。例如：1 he gave me a fullaccount of his plan。他把計劃給我做了完整的說明。2 charge it to my account。把它記在我的帳上。3 cashier： goodafternoon。 can i help you ？銀行出納：下午好，能為您做什么？man： i'd like to open a bank account 男人：我想開一個銀行存款帳戶。還有 account titl

2、e（帳戶名稱、會計科目）、income account（收益帳戶）、account book（帳簿）等。在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應變?yōu)闀?、會計學。例如：1 accounting is a process of recording， classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms會計是一個以貨幣形式對經濟活動進行記錄、分類、匯總以及解釋的過程。2 it has be

3、en said that accounting is the language of business據說會計是“商業(yè)語言”3 accounting is one of the fastest growing profession in the modern business world會計是當今經濟社會中發(fā)展最快的職業(yè)之一。4 financial accounting and managerial accounting are two major specialized fields in accounting財務會計和管理會計是會計的兩個主要的專門領域。其他還有 accounting pr

4、ofession（會計職業(yè)）、accounting elements（會計要素）等。accountant 比account只多ant三個字母，其意思是會計師、會計人員。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注冊會計師（或，注冊會計師的縮寫），必須通過一系列考試方可取得證書。2 private accountant ，

5、also called executive or administrative accountant， handle the financial records of a business私人會計師，也叫做主管或行政會計師，負責處理公司的財務帳目?？傊?，這三個詞，有很深的淵源關系。會計類詞匯小講堂（二）assets、liabilities 和owner's equity這三個詞分別是資產、負債和所有者權益，是會計等式的三個要素。assets 這個詞表示資產時一定要用復數形式，即詞尾要有 “s”。如果不用復數形式，就成為“寶物，天賦、技能”的意思。例如：1 assets are prop

6、erties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment資產是指企業(yè)所擁有的、具有貨幣價值的財產，如現金、存貨、建筑物、設備。2 assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units資產是由企業(yè)擁有或控制并能用貨幣計量的經濟資源。3 assets can be classified int

7、o current assets and noncurrent assets 資產可以劃分為流動資產和非流動資產。liabilities 是liability 的復數形式。它的意思是法律上的責任、義務。如 liability for an accident （肇事的責任）；liability to pay taxes （納稅的義務）。只有其為復數形式 liabilities 時才表示負債、債務的意思。例如：1 liabilities are the obligations or debt that a business must pay in money or services at some

8、 time in the future負債是指將來需用貨幣或服務償還的債務或履行的義務。2 liabilities are amounts owned to outsiders， such as notes payable， accounts payable， bonds payable負債是欠外部的數額，如應付票據、應付帳款、應付債券。owner's equity 是由 owner （所有者、業(yè)主）和equity （權益）構成為“業(yè)主權益”。例如：1 owner's equity represents the owner's interest in or claim

9、upon a business net assets which is the deference between the amount of assets and the amount of liabilities業(yè)主權益代表業(yè)主對企業(yè)凈資產的權益或要求權，凈資產是指企業(yè)的資產總額與負債之間的差額。2 capital is the interest of the owners in an enterprise also known as owner's equity資本是企業(yè)所有者的利益，也稱為業(yè)主權益。3 owner's equity include owner “s in

10、vestment in a business and accumulated operating results since the beginning of the operation業(yè)主權益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經營成果。上述會計要素相互之間的關系用一個簡單的數學公式來表示，就是會計恒等式：assetsliabilitiesowner's equity資產負債業(yè)主權益會計類詞匯小講堂(三)ledgers 和 journalsledgers 在簿記上是分類賬的意思，可以和其他詞匯搭配，構成許多會計詞匯。如ledger accounts（分類賬戶）、general le

11、dger（總分類賬）、subsidiary ledger（明細分類賬）等。例如：1 ledger accounts are used to record business transactions' effect on an accounting entity分類賬戶被用來記錄交易對會計主體的影響。2 a ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item分類賬戶不過是特定會計項目價值的變動（增加與減

12、少）和結余的記錄。3 the general ledger is the book used to list all the accounts established by an organization總分類賬是一本列出一個單位所設立的全部帳戶的賬本。4 further simplification of the general ledger is brought about by the use of subsidiary ledger使用明細分類賬使總分類帳更加簡化明了。5the advantages of subsidiary ledger are as following：（1）re

13、duces ledger detail ；（2）permits better division of labor；（3）permits a different sequence of accounts；（4）permits better internal control。明細分類賬的優(yōu)點如下；（1）減少分類賬的細節(jié)；（2）使勞動分工更合理；（3）允許不同的賬戶排序（4）便于更好地內部控制。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 ship's journal （航海日志），a monthly journal （月刊），單

14、詞 diary 也有“日記”的意思，但journal 比 diary 更強調“正式記錄”。journal 在會計詞匯上的意思是“日記賬”。例如：1 in a western accounting system ，the information about each business transaction is initially recorded in an accounting record called a journal在西方會計體系中，有關每筆經濟交易的資料最初是記在一本叫做“日記賬”的會計賬上。2 a journal is a chronological（arrange in or

15、der of time ） record of business transactions日記賬是對經濟交易的序時（即按時間的順序）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 differentaccounts在日記帳上記賬時，既定交易的借方和貸方一起被記錄，但在分類賬記錄中，

16、一筆交易的借方和貸方進入不同的賬戶中。4 a journal may be a general journal or it may be a group of special journals日記賬可以是一本通用日記賬，也可以是一組特種日記賬。會計類詞匯小講堂(四)current assets、fixed assets 和 current liabilitiescurrent 是一個很有意思的詞匯。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，現在的”，如 current money（通貨），current english（現代英語），current fa

17、shion（目前流行的風尚）；作為名詞，current 的意思是“水流、氣流，電流，動向、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（輿論的動向）。在這里，還要特別提到英國的兩種存款 current account （活期存款，也相當于美國銀行中的 checking account ）和deposit account （儲蓄存款，也相當于美國銀行中的 savings account ）。如果你到英國銀行對柜員說：“co

18、uld you tell me what sorts of accounts there are ？”（您能告訴我有幾種什么存款嗎？）銀行柜員就會說：“well，there are basically two types ofaccounts there's a current account and a deposit account with the current account you can pay for things by cheque， but you don't earn any interest with the deposit account ，you e

19、arn interest ，but you can't pay for things by cheque”（基本上有兩種存款，一種活期存款，一種儲蓄存款；活期存款你可以用支票支付，但沒有利息；儲蓄存款可以掙到利息，但不能用支票支付。）current assets 就是“流動資產”。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 gen

20、erally taken as one year） examples are cash， notes receivable， accounts receivable， inventory ， and prepaid expenses流動資產指的是有充分理由認為在當期經營活動中轉換成現金或被使用的資產（一般是一年期）?，F金、應收票據、應收帳款、存貨以及預付的費用都屬于流動資產。說到流動資產，就不能不提到另一個詞匯 fixed assets（固定資產）。例如：2 fixed assets are the longlived assets used in the production of good

21、s or services these assets， sometime called noncurrent assets， are used in the operation of business rather than being held for sale固定資產是在產品和服務的生產過程中使用的壽命較長的資產。這些資產有時稱為非流動資產，是公司經營中為了使用而不是為銷售而置備的資產。current liabilities 就是“流動負債”。例如：3 current liabilities debts which must be satisfied from current assets

22、 within the next operating period， usually one year examples are accounts payable， notes payable， the current portion of longterm debt， and various accrued items such as salaries payable and taxes payable流動負債。在下一個經營期間，通常是一年內必須用流動資產償還的債務。應付帳款、應付票據、長期債務的當期分攤額，以及諸如應付工資和應付稅款等種種應計項目都是流動負債。會計類詞匯小講堂(五)rece

23、ivable 、payable和 prepaid將receivable 和payable 兩個詞稍加比較，不難發(fā)現它們后面的四個字母相同，都有able ，這是英語詞匯構成的后綴之一。這個詞綴緊接在動詞之后，使動詞變成形容詞，表示“能夠、適于、可、應”。receive（收到、接受）加上 able 成為receivable，其意義也相應成為“能收的、應收的”；同樣pay（付款、支付）加上able 也相應成為“應付的”。這里要特別提到的是，動詞后綴有able 所形成的形容詞，和一般形容詞不同，在修飾名詞時，它不在名詞之前而在名詞之后。例如accounts receivable（應收賬款）、accou

24、nts payable （應付賬款）、notes receivable（應收票據）、notes payable（應付票據）。下面舉出幾個句子來操練一下這幾個會計詞匯：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有很多賒購客戶的企業(yè)應設置一個應收帳款總分類賬戶，登記所有賒購客戶欠的貨款，并為每個賒購客

25、戶設置一個明細賬戶。2 accounts receivable are often classified as current assets應收賬款通常歸入流動資產。3 accounts receivable arise when a business sells goods and service on credit當企業(yè)以賒賬方式銷售產品或提供服務時，就產生應收賬款。4 a promissory note is regarded as notes receivable for the payee and notes payable for the maker本票對受款人來說是應收票據，對出

26、票人來說則是應付票據。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能在下一個會計年度或下一個經營周期收回和轉換成現金的應收票據，歸入流動資產，并按面值入賬。6 accounts payable and notes payable are typical example of current

27、liabilities應付賬款和應付票據是流動負債的典型例子。7 as stated above， accounts payable and notes payable are usually created by a company's economic activities， such as purchases of merchandise and services received in the normal course of business如前所述，應付賬款和應付票據通常產生于企業(yè)的經營活動，例如在正常經營過程中的賒賬購買商品和接受服務。prepaid（預付的） 這個詞和前

28、面的pay 關系非常密切，實際上就是在pay 的過去分詞paid 前加上一個前綴pre，這個前綴表示“前、預先”之意，合起來就是“預付的”。例如：8 assume that a business paid a $1200 premium on april 1 for one year's 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 pre

29、paid expensesprepaid insurance $1200cr cash $1200假設，一個公司4月1日支付了1200美圓的保險費預付一年的保險費。這意味著一種資產（預付費用）的增加，另一種資產（現金）的減少。因此，會計分錄應為：借：預付費用預付保險費 1200美元貸：現金 1200美元會計類詞匯小講堂(六)inventory（存貨）inventory （存貨），在會計英語詞匯中是最基本的詞匯之一，與這個詞匯有關的詞匯，比如與存貨計價有關的方法，在會計報表及其說明解釋中是經?？梢砸姷降?，因此，就讓我們將它們放在一起來漫談。例如：1 inventory must be measu

30、red 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價。2 in manufacturing business there are three major types of inventories： raw materials， goods in process of manufacture， and finished goods對于工業(yè)企業(yè)而言，主要有三類存貨：原材料、半成品和產成品。下面這幾個都是存貨計價的專門詞匯，不能不談到。specific ident

31、ification method （個別辨認法）3 under the specific identification method， the specific actual cost is assigned to each unit在個別辨認法下，要按每一存貨項目辨認實際成本。4 averagecost 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可供銷售的商品成本總值

32、除以可供銷售的商品數量就得到平均單位成本。5 firstin， firstout method （先進先出法）under the firstin， firstout method， it is assumed that the first units acquired are the first ones sold； ending inventory is valued at the most recent purchase prices在先進先出法下，假設企業(yè)首先銷售最早購入的商品，期末存貨按最近的購貨價格計價。6 lastin， firstout method （后進先出法）the tit

33、le 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這種方法的名稱意味著最后購進的商品最先銷售出去，而期末存貨由那些最早購入的“老”存貨構成。會計類詞匯小講堂(七)longterm assets 和 longterm liabilitieslongterm（長期的）和assets、liabilities結合，分別

34、構成longterm assets（長期資產）和longterm liabilities（長期負債）。longterm assets（長期資產）也有寫成longlived assets 的，與fixed assets（固定資產）、plant and equipment（廠房和設備），甚至還有property（財產）相互重疊。請看幾個例句：1 longterm assets are characterized by highly economic values， physical and nonphysical substance， useful life of morethan one acc

35、ounting period長期資產有如下特征：經濟價值高，具有實物形態(tài)或不具有實物形態(tài)，使用年限超過一個會計期間。2 longterm assets are classified into tangible assets and intangible assets長期資產可以分為有形資產和無形資產。3 tangible assets include land， buildings， plant and equipment有形資產包括土地、房屋、廠房和設備4 the term plant and equipment is used to describe longlived assets ac

36、quired for use in the operation of the business and not intended for resale to customers術語“廠房和設備”用來描述企業(yè)為經營使用而購買并不打算再出售給顧客的長期資產。5 the term fixed assets has long been used in accounting literature to describe all types of plant and equipment長期以來，會計文獻一直使用“固定資產”這一名詞來代表各種廠房和設備。6 the term intangible asset

37、s is used to describe assets which are used in the operation of the business but no physical substance， and noncurrent無形資產是指應用于企業(yè)的經營活動，但沒有實物形態(tài)且非流動的資產。7 intangible assets include goodwill， patents， trademarks， copyrights， and franchise無形資產包括商譽、專利權、商標、版權，以及專營權。longterm assets（長期負債）是企業(yè)由于過去交易事實或行為而產生的，并

38、將于一年或超過一年的一個營業(yè)周期以上償還的債務。一般有應付公司債券、應付長期票據等。例如：8 longterm liabilities are obligations that do not qualify as current liabilities mortgages payable， longterm leases， longterm notes payable， and bond payable are a few examples of longterm liabilities長期負債是指不符合流動負債條件的負債。應付抵押借款、長期租賃、應付長期票據，以及應付債券都是長期負債的一些例

39、子。9 longterm liabilities are measured in accordance with historical cost principle長期負債按照歷史成本原則計量。10 bonds payable are the typical example of longterm liabilities應付債券是長期負債的典型例子。會計科目一、 資產 assets 1、 流動資產 current assets 111 現金及約當現金 cash and cash equivalents 1111 庫存現金 cash on hand 1112 零用金/周轉金 petty cash

40、/revolving funds 1113 銀行存款 cash in banks 1116 在途現金 cash in transit 1117 約當現金 cash equivalents 1118 其它現金及 約當現金 other cash and cash equivalents 112 短期投資 short-term investments 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府

41、債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates1125 短期投資 -公司債 short-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113 應收票據 notes

42、 receivable 1131 應收票據 notes receivable 1132 應收票據貼現 discounted notes receivable 1137 應收票據 -關系人 notes receivable - related parties 1138 其它應收票據 other notes receivable 1139 備抵呆帳 應收票據 allowance for uncollec- tible accounts- notes receivable 114 應收帳款 accounts receivable 1141 應收帳款 accounts receivable 1142

43、應收分期帳款 installment accounts receivable 1147 應收帳款 -關系人 accounts receivable - related parties 1149 備抵呆帳 應收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應收款 other receivables 1181 應收出售遠匯款 forward exchange contract receivable 1182 應收遠匯款 -外幣 forward exchange contract receivable -

44、foreign currencies 1183 買賣遠匯折價 discount on forward ex-change contract 1184 應收收益 earned revenue receivable 1185 應收退稅款 income tax refund receivable 1187 其它應收款 - 關系人 other receivables - related parties 1188 其它應收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts -

45、other receivables 121122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產品 by-products 1224 在制品 work in process 1225 委外加

46、工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價損失 allowance for reduction of inventory to market 125 預付費用 prepaid expenses 1251 預付薪資 prepaid payroll 1252 預付租金 prepaid rents 1253 預付保險費 prepaid insurance 1254 用品盤存 office su

47、pplies 1255 預付所得稅 prepaid income tax 1258 其它預付費用 other prepaid expenses 126 預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其它預付款項 other prepayments 128129 其它流動資產 other current assets 1281 進項稅額 vat paid （ or input tax） 1282 留抵稅額 excess vat paid （or overpaid vat） 1283 暫付款 temporary payments

48、1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 遞延所得稅資產 deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來 owners（stockholders） current account 1294 同業(yè)往來 current a

49、ccount with others 1298 其它流動資產-其它 other current assets - other 2、 基金及長期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund （or sinking fund） 1312 改良及擴充基金 fund for improvement and expansion 1313 意外損失準備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 long

50、-term investments 1321 長期股權投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動產投資 long-term real estate in-vestments 1324 人壽保險現金解約價值 cash surrender value of life insurance 1328 其它長期投資 other long-term investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market va

51、lue of long-term investments 3、 固定資產 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累積折舊 -土地改良物 accumulated depreciation - la

52、nd improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累積折舊 -房屋及建物 accumulated depreciation - buildings 144146 機（器）具及設備 machinery and equipment 1441 機（器）具 machinery 1448 機（器）具 -重估增值 machinery - revaluation increments 1449 累積折舊 -機（器）具 accumula

53、ted depreciation - machinery 151 租賃資產 leased assets 1511 租賃資產 leased assets 1519 累積折舊 -租賃資產 accumulated depreciation - leased assets 152 租賃權益改良 leasehold improvements 1521 租賃權益改良 leasehold improvements 1529 累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements 156 未完工程及預付購置設備款 construction

54、in progress and prepayments forequipment 1561 未完工程 construction in progress 1562 預付購置設備款 prepayment for equipment 158 雜項固定資產 miscellaneous property, plant, and equipment 1581 雜項固定資產 miscellaneous property, plant, and equipment 1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluati

55、on increments 1589 累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment 16 遞耗資產 depletable assets 161 遞耗資產 depletable assets 1611 天然資源 natural resources 1618 天然資源 -重估增值 natural resources -revaluation increments 1619 累積折耗 -天然資源 accumulated depletion - natural resources 17 無形資產 intangible assets 171 商標權 trademarks 1711 商標權 trademarks 172 專利權 patents 1721 專利權 patents 173 特許權 franchise 1731 特許權 franchise 174 著作權 copyright