(完整word版)會(huì)計(jì)英語(yǔ)期末復(fù)習(xí)資料v

1、09會(huì)計(jì)英語(yǔ)期末復(fù)習(xí)資料I. Useful Phrases （短語(yǔ)） 這個(gè)是給出中文讓寫(xiě)英文1. Trading securities交易性金融資產(chǎn)2. Notes/accounts receivable應(yīng)收票據(jù) /帳款3. Provision for bad debts 壞帳準(zhǔn)備4. Advances to suppliers 預(yù)付帳款5. Prepaid expenses攤費(fèi)用（考過(guò)）6. Accrued expenses預(yù)提費(fèi)用7. Accrued payroll 應(yīng)付工資8. Dividends payable 應(yīng)付股利9. Provision for loss on realizat

2、ion of inventory 存貨變現(xiàn)損失準(zhǔn)備10. Available-for-sale securities 可供出售的金融資產(chǎn)11. Hold-to-maturity securities 持有至到期投資12. Long-term investment in equity 長(zhǎng)期股權(quán)投資13. Long-term investment maturing within one year 一年內(nèi)到期的長(zhǎng)期投資14. Receivables collectible after one year一年以上應(yīng)收款項(xiàng)15. Fixedassets-cost固定資產(chǎn)原價(jià)16. Fixed assets

3、 -net book value 固定資產(chǎn)凈值17. Fixed assets-pending disposal 固定資產(chǎn)清理18. Accumulated depreciation 累計(jì)折舊19. Construction in progress 在建工程20. Intangible assets無(wú)形資產(chǎn)21. Proprietary technology and patents 工業(yè)產(chǎn)權(quán)及專有技術(shù)22. Deferred tax assets遞延所得稅資產(chǎn)23. Current liabilities 流動(dòng)債務(wù)24. Provisions for foreseeable liabiliti

4、es 預(yù)計(jì)負(fù)債準(zhǔn)備25. Premium/discount on debentures payab“付公司債券溢價(jià) /折價(jià)26. Deferred tax liabilities 遞延所得稅負(fù)債1027. Paid-in capital 實(shí)收資本28. Capital/Earnings surplus 資本 /盈余公積29. Undistributed profits 末分配利潤(rùn)30. Accumulated losses 累計(jì)虧損31. Profit and loss account利潤(rùn)表32. Sales discounts and allowances!售折扣與折讓33. Impairm

5、ent losses of assets資產(chǎn)減值損失34. Gain/loss on changes in fair value公允價(jià)值變動(dòng)收益 /損失35. Operating profit/loss 營(yíng)業(yè)利潤(rùn)/虧損36. Non-operating income/expenses營(yíng)業(yè)外收入 /支出37. Net profit/loss after tax 稅后凈利潤(rùn) /虧損38. Earnings per share (EPS)每股收益39. Basic/diluted EPS 基本 /稀釋每股收益II. Abbreviations (縮略語(yǔ))這個(gè)是給簡(jiǎn)寫(xiě)讓你寫(xiě)出英語(yǔ)跟中文1. GAAP

6、: Generally Accepted Accounting Principles .公認(rèn)會(huì)計(jì)原則2. FASB : Financial Accounting Standards Board. 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)3. AICPA : American Institute of Certified Public Accountants. 美國(guó)注冊(cè)會(huì) 計(jì)師協(xié)會(huì)4. CICPA : Chinese Institute of Certified Public Accountants. 中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)5. MOF : the Ministry of Finance 財(cái)政部6. SL Method

7、: straight-line method. 直線法 P.252/77. ROA : return on assets 產(chǎn)報(bào)酬率P.267/78. EPS : earning per share每股收益P.351/99. P/E Ratio : the price/earning ration 市盈率10. SCF : the statement of cash flows 現(xiàn)金流量表III. Questions (回答問(wèn)題)Lesson 1 - Home AssignmentsDiscussion Questions: p.221. What are the four financial

8、statements prepared by a proprietorship to provide information for decision making?，They are: income statement (profit and loss account), statement of owne sr equity (capital statement, statement of retained earnings), balance sheet and cash flow statement.2. What is the proper formula presentation

9、of the accounting equation?Assets = Liabilities + owner's equity + (Revenue Expenses)Exercise 1 - 2: p.23Foreman Corporation, engaged in a service business,completed the following selected transactions during the period”1) Issued additional capital stock, receiving cash;2) Purchased supplies on

10、account;3) Returned defective supplies purchased on account and not yet paid for;4) Received cash as a refund from the erroneous overpayment of an expense;5) Charged customers for services sold on account;6) Paid utilities expense;7) Paid a creditor on account;8) Received cash on account from charge

11、 customers;9) Paid cash dividends to stockholders;10) Determined the amount of supplies used during the month.Lesson 2 - Home AssignmentsDiscussion Questions: p.631. Does debit always mean increase and credit always mean decrease?No, it does not. And debit or credit should not be confused with incre

12、ase or decrease. It depends on which side of an account is used for debit or credit.2. Given that assets have economic value and that they have debit balances, why do expenses also have debit balances?Because expenses have the effect of decreasing capital, and just as decreases in capital are record

13、ed as debit, increases in expense accounts are recorded as debits.Lesson 3-Home AssignmentsAnswer the following questions:1. Briefly explain the matching principle.(考過(guò))VThe matching principle states that expenses should be deducted (matched against) from the revenues earned in the same period.2. Why

14、 is an unearned revenue a liability? VUnearned revenue is a liability because the business owes the customer a good or service.Lesson 7-Home Assignments1. What do determinable current liabilities include? P.291 VThey include trade accounts payable, current notes payable, current maturities of long-t

15、erm obligations, cash dividends payable, accrued liabilities, and prepayments or deposits from customers.2. What does non-current liabilities represent? P.306 VIt represents obligations of the firm that generally are due more than one year after the balance sheet date.3. What does the major portion

16、of non-current liabilities consist of?P.306It consists of notes and bonds payable.Lesson 8-Home AssignmentsAnswer the following questions:1. What determines the yield rate of a companys stock? VDividends per share divided by market price per share determine the yield rate of a companys stock.2. What

17、 is P/E ratio? VThe Price/Earning (P/E) ratio is the ratio of the market price per share to earnings per share.Lesson 9-Home AssignmentsAnswer the following questions:1. What are the three categories into which the SCF should be classified?They are a) cash flow from operating activities, b) cash flo

18、w from investing activities, cash flow from financing activities. V2. What is the usefulness of the SCF?/From SCF, the information users can know the reasons for the difference between net income and net cash flows from operating activities.IV. E-C Translation （英漢語(yǔ)篇翻譯） 讓你寫(xiě)中文意思P.49/L.21. Preparing a

19、Trial BalanceAccountantsusually complete the posting of journal entries to the ledger accountsat the end of each month if they are using a manual system. With a computerized system, each posting is done automatically as each journal entry is recorded. The equality of debits and credits in the ledger

20、 should be verified at the end of each accounting period. To verify the accuracy of the recording process,accountants prepare a trial balance of the ledger accounts. A trial balance not only provides a check on the equality of debits and credits but also is a useful summary of account balances for p

21、reparing financial statements.參考譯文 編制試算表（考過(guò)）若使用的是手工錄入系統(tǒng)的話， 會(huì)計(jì)師通常是在每個(gè)月的月底完成日記帳到分類帳的過(guò)帳工作； 若是用計(jì)算機(jī)系統(tǒng)的話， 則每次過(guò)帳均在完成每筆日記帳的同時(shí)就自動(dòng)完成了。在每個(gè)會(huì)計(jì)時(shí)期的期末，應(yīng)對(duì)分類帳的借貸等額進(jìn)行校驗(yàn)。會(huì)計(jì)師編制分類帳的試算表則是為了校驗(yàn)錄入過(guò)程的準(zhǔn)確性。 試算表不但便于核對(duì)分類帳的借貸等額，而且也有助于編制會(huì)計(jì)報(bào)表時(shí)匯總各帳戶余額。P.242/L.62. Significant investments in the equity securities （voting stock） of anot

22、her company may also indicate significant influence and a substantive economic relationship. To achieve a reasonable degree of uniformity, the accounting profession concluded that an investment of 20 percent or more in the voting stock of another company representsa “significant influence” and that

23、equity investment from 20 to 50 percent of the voting stock should be accountedfor using the equity method. Equity method is method of accounting whereby the investment is initially recorded at its cost and the carrying amount of the investment are adjusted thereafter for changes in the investo sr s

24、hare of owners equity of the investee enterprise.參考譯文 對(duì)另一家公司的股權(quán)證券（即有表決權(quán)股票）所進(jìn)行的重大投資，也可表明對(duì)其產(chǎn)生重要影響或形成某種實(shí)質(zhì)性的經(jīng)濟(jì)關(guān)系。 為了取得合理的統(tǒng)一度，會(huì)計(jì)行業(yè)的結(jié)論是：對(duì)另一家公司的有表決權(quán)股票的投資達(dá)到20%或以上，即代表獲得某種 “重要影響” ， 而對(duì)有表決權(quán)股票的股權(quán)投資達(dá)到 20%至 50%者，則應(yīng)應(yīng)運(yùn)股權(quán)會(huì)計(jì)法。 股權(quán)法是一種會(huì)計(jì)方法， 即將投資先記入成本帳， 而該投資的帳面余額要隨投資者在投資企業(yè)的所有者權(quán)益份額的變化進(jìn)行調(diào)整。P.250/L.63. Interest of loan and

25、 other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets not having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted a

26、s fixed assets value; if incurred after that, shall be accounted for as current profit or loss. We only can capitalize the actual interest costs incurred curing construction. The rationale for capitalizing the actual interest costs incurred during construction is that during construction the asset i

27、s not generating revenues, and therefore interest costs should be deferred (capitalized). Once construction is completed, the asset is ready for its intended use and revenues can be earned. At this point, interest should be reported as an expenseand matched to these revenues.參考譯文 貸款利息以及為獲得固定資產(chǎn)而產(chǎn)生的其它

28、相關(guān)費(fèi)用，還有因外幣貸款轉(zhuǎn)換而產(chǎn)生的匯率差額， 如果發(fā)生于資產(chǎn)投入運(yùn)行之前或雖然投入運(yùn)行但該項(xiàng)已竣工程尚未最后結(jié)帳， 均須以固定資產(chǎn)價(jià)值進(jìn)行會(huì)計(jì)； 如果發(fā)生在上述情況之后， 則應(yīng)作為當(dāng)前獲利或損失進(jìn)行會(huì)計(jì)。 我們只能將項(xiàng)目在建期間產(chǎn)生的實(shí)際利息成本轉(zhuǎn)化為資本。將項(xiàng)目在建期間產(chǎn)生的實(shí)際利息成本資本化的基本原理是：該資產(chǎn)不能產(chǎn)生收益，所以，其利息成本應(yīng)當(dāng)遞延(資本化) 。而一旦建設(shè)項(xiàng)目竣工， 該資產(chǎn)就可發(fā)揮預(yù)想的作用并獲得收益。 此刻， 利息就應(yīng)作為一項(xiàng)開(kāi)支，同時(shí)要與收益相匹配。p.291/L.74. Determinable current liabilities are known with

29、certainty to exist as of the balance sheet date, and the amount ultimately to be paid is known with certainty or can be reasonably estimated. In most cases the existence, amounts to be paid and due dates of determinable current liabilities are prescribed by written or implied contracts. Therefore, t

30、he primary accounting problem related to most determinable current liabilities is simply to be certain that they are recorded and are properly classified in the balance sheet.參考譯文 可確定流動(dòng)負(fù)債是由資產(chǎn)負(fù)債表日期來(lái)確定其存在，且最終的應(yīng)付金額也可確定或可合理地加以估算。 多數(shù)情況下， 可確定流動(dòng)負(fù)債的存在、 應(yīng)付金額及付款日期均由書(shū)面或默認(rèn)合約加以規(guī)定。 因此， 針對(duì)絕大多數(shù)的可確定流動(dòng)負(fù)債來(lái)說(shuō)， 首要的會(huì)計(jì)問(wèn)題就是

31、將它們記入資產(chǎn)負(fù)債表并在表中予以合理地分類。pp.297-298/L.75. Contingency is a condition that arises from past transactions or events, the outcome of which will be confirmed only by the occurrence or non-occurrence of uncertain future events. A contingencyis involving uncertainty as to possible asset (hereinafter a “conti

32、ngent asse”t) or liability (hereinafter a “contingent liability”) to an enterprise that will ultimately be resolved when one or more future events occur or fail to occur. Contingencies are classified as either contingent assets or contingent liabilities.參考譯文 或有事項(xiàng)是由于往日的經(jīng)濟(jì)交易或經(jīng)濟(jì)事件所產(chǎn)生的一種條件；該條件的結(jié)果只能由不確定的

33、未來(lái)經(jīng)濟(jì)事件的發(fā)生與否來(lái)確認(rèn)。 或有事項(xiàng)包含著企業(yè)可能擁有的資產(chǎn)(下稱“或有資產(chǎn)” )或負(fù)債(下稱“或有負(fù)債” )的某種不確定性， 而這種不確定性將伴隨一種或多種未來(lái)經(jīng)濟(jì)事件的發(fā)生與否而最終得以明確?；蛴惺马?xiàng)可分為或有資產(chǎn)或或有負(fù)債。p.358/L.8The P/E Ratio6. The Price/Earning (P/E) ratio, which measures investor confidence in a company, isthe ratio of the market price per share to earnings per share. The P/E ratio

34、 in comparing the relative value placed on the earnings of different companies and in comparing the value placed on a company s share in relation to the overall market. Companies with track records of rapid growth may sell at P/E ratio higher. Companies with “flat” earnings or earnings expected to decline in future years often sell at price-earnings ratios lower.For example, A corporation s earnings per share is 0.18, a stock s market price is $15. Then,