商務(wù)英語會計翻譯

1、 Translate the following passages into Chinese. (20 points)1. The trial balance is a list of the account titles in the ledger with their respective debit and credit balance. It is prepared at the close of an accounting period after transactions have been recorded. The aim to prepare the trial balanc

2、e is to verify clerical accuracy and to prepare financial statement. The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column. Since equal dollar amount of debits and credits are entered in t

3、he accounts for every transaction recorded, the sum of all the debits in the ledger must be equal to the sum of all the credits. That is to say, the totals of the columns should be agreed. Translate the following passages into English. (20 points)1. 有許多交易影響到一個以上會計期間的凈收益。為了真實地反映在權(quán)責發(fā)生制會計基礎(chǔ)下的企業(yè)凈收益，應(yīng)該按照

4、收入實現(xiàn)原則和配比原則記錄在同一會計期間取得的收入和發(fā)生的費用，而不管這些收入或費用是否在本期收到或支付現(xiàn)金。因此，在每一會計期期末往往必須調(diào)整一些賬戶余額，以實現(xiàn)成本及費用與收入的恰當配比。 Translate the following passages into Chinese. (20 points)1. 試算平衡表用以列示分類賬中的所有賬戶科目及其借貨方余額。在交易被記錄后，企業(yè)應(yīng)該在會計期間結(jié)束時編制試算平衡表。編制試算平衡表的目的是驗證記錄的準確性，以及為編制財務(wù)報表做好準備。試算平衡表通常是兩欄式的表格，分別顯示分類賬中的所有會計科目及其金額。借方余額被列示在靠左的一欄里，而貸

5、方余額則被顯示在靠右的一列里。因為每筆交易的財務(wù)處理都遵循借貸平衡的原則，所以分類賬中所有科目的借方余額之和必然等于貸方余額之和。也就是說，試算平衡中的借方欄的余額供不應(yīng)求與貸方欄的余額合計必然相等。 Translate the following passages into English. (20 points)1. Many of the business transactions affect the net income of more than one accounting period. In order to reflect the realistic net income o

6、f a business based on the accrual-basis accounting, all revenues earned and all expenses incurred during the same period must be reported regardless of whether cash relating to revenues or expenses is received or paid in accordance with the realization principle and the matching principle or not. Th

7、erefore, it is often necessary to adjust some account balances at the end of each accounting period to achieve a proper matching of costs and expenses with revenues.卷2： Translate the following passages into Chinese. (20 points)1. There are several types of accounting in practice. The two most common

8、 are financial accounting and management accounting. The others include cost accounting, environmental accounting, tax accounting, not-for-profit accounting, and social accounting.Financial accounting is concerned with reporting to external parties of an organizations financial position and results

9、of operation. Although such reports provide useful information for managers, they are more important reports for owners, creditors, governmental agencies, and the public. Management accounting (also called managerial accounting) mainly provides information to management officers of a corporation. It

10、 is related to the internal accounting functions of cost determination, planning, operational control and performance evaluation. The focus of management accounting is to provide managers with relevant and timely information and reports. Financial accountants must obey general accepted accounting pr

11、inciples in preparing reports. Management accountants usually consider the basic principle of gathering and reporting information that is useful to managers. Translate the following passages into English. (20 points)1. 會計被定義為一個信息系統(tǒng)，它向各種個體或團體提供關(guān)于一個組織或其他實體有關(guān)的經(jīng)濟活動的報告。會計又被稱為“商業(yè)的語言”，因為它是以貨幣為主要計量單位來解釋、記錄、

12、核算、分類、匯總、報告和描述經(jīng)濟活動的信息系統(tǒng)。會計信息主要是提供給企業(yè)的所有者、管理者以及其他使用者，以助其決策。 Translate the following passages into Chinese. (20 points)1. 在實際工作中，會計有不同的具體分類。最常見的是兩種是財務(wù)會計和管理會計，其他還包括成本會計、環(huán)境會計、稅務(wù)會計、非營利組織會計和社會會計等。財務(wù)會計涉及向外部各方報告一個組織的財務(wù)狀況和經(jīng)營成果。盡管這樣的報告是向經(jīng)理們提供有用的數(shù)據(jù)，但是它們對業(yè)主、債權(quán)人、政府機關(guān)和公從來說是更為重要的報告。管理會計主要是向企業(yè)的管理者提供信息，它與成本確認、計劃、控制和

13、業(yè)績評價的內(nèi)部會計功能有關(guān)。管理會計的重點在于向管理者提供相關(guān)和及時的信息與報告。財務(wù)會計師在編制報告時必須遵循公認會計準則。管理會計師主要考慮收集和報告對管理者有用的信息。 Translate the following passages into English. (20 points)1. Accounting may be defined as an information system that provides reports to various individuals or groups about economic activities of an organization

14、or other entity. In most case, it is called “the language of business”, because it is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion, by which, most business informa

15、tion is communicated. The accounting information is primarily supplied to owners, managers and other users to assist in decision-making process.卷3： Translate the following passages into Chinese. (20 points)1. In practice, general accounting principles include cost principle, realization principle, m

16、atching principle, objectivity principle, full-disclosure principle, consistency principle, conservatism principle and materiality principle.Cost principle The cost principle specifies that cash-equivalent cost is the most useful basis for the initial accounting of the elements that are recorded in

17、the accounts and reported on the financial statements. It is important to note that the cost principle applies the initial recording of transactions and events. The cost principle is supported by the fact that at the time of a completed arms-length business transaction, the market value of the resou

18、rces given up in the transaction that provide reliable evidence of the item acquired in the transaction. When a no-cash consideration is involved, cost is measured as the market value of the resources given or the market value of the item received, whichever is more reliably determinable. For exampl

19、e, the assets may be acquired with a debt given as settlement. Cost in this instance is the present value of the amount of cash to be paid in the future as specified by the terms of debt. The cost principle applies to all of the elements of financial statements, including liabilities. The cost princ

20、iple provides guidance at the original recognition date. Translate the following passages into English. (20 points)1. 會計循環(huán)是指記錄交易的會計程序，在每一個會計期間，會計循環(huán)都按照相同的順序重復進行。會計循環(huán)的第一步是交易的發(fā)生，最后一步是編制公司的年度財務(wù)報表。會計循環(huán)通常分為以下七個步驟：（1）以原始憑證為依據(jù)分析交易情況；（2）運用復式記賬方法在日記賬中記錄交易情況；（3）將日記賬中的分錄過賬到總賬（和明細賬）中；（4）調(diào)整分錄；（5）編制結(jié)賬分錄以及日記賬并把它們過賬

21、到分類賬中；（6）編制試算平衡表；（7）編制財務(wù)報表。 Translate the following passages into Chinese. (20 points)1. 在實際工作中，會計核算的一般原則主要有歷史成本原則、收入實現(xiàn)原則、配比原則、客觀性原則、完全披露原則、一致性原則、謹慎性原則和重要性原則。歷史成本原則 歷史成本原則是指企業(yè)在財務(wù)報表上反映的各種資產(chǎn)應(yīng)按照其取得時實際支付的現(xiàn)金及其他等價物入賬。注意到將歷史成本原則運用于交易的原始記錄這一點非常重要。交易中所放棄資源的市場價值提供了所獲取資源價值的可靠證據(jù)，這為采用歷史成本原則提供了事實依據(jù)。在非現(xiàn)金交易中，成本是由所放

22、棄資源或所取得資源中更易于可靠計量的資源的市場價值確定。例如，某項資產(chǎn)可能是通過償還債務(wù)而取得。在這種情況下，取得該項資產(chǎn)的成本等于未來將要支付現(xiàn)金的現(xiàn)值。歷史成本原則適用所有會計科目，包括負債。歷史成本原則為初始確認提供指南。 Translate the following passages into English. (20 points)1. Accounting cycle is an accounting procedure of recording transactions, which is repeated in the same order during each accou

23、nting period. The first step in accounting cycle is the coccurrence of a business transaction; the end of accounting cycle is the firms year-end financial statement. Accounting cycle usually can be divided into the following 7 steps:(1) Analyzing transactions from source documents.(2) Applying doubl

24、e-entry system to record transactions in journals.(3) Posting the entries in the journals into the general (and the subsidiary) ledger accounts.(4) Adjusting entries.(5) Making closing entries, journalizing and posting them into ledger accounts.(6) Preparing a trial balance.(7) Preparing financial s

25、tatements.卷4： Translate the following passages into Chinese. (20 points)1. In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger. The journal, also called the book of original entry, is a c

26、hronological (day-by-day) record of each business transaction in order of date. To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing.Many businesses maintain several types of journals. T

27、he simplest type is called a general journal. A general journal is a document in which are recorded the date of the transaction, the accounts to be debited and credited, the amounts of the debit and credit entries and an explanation of each transaction. A general journal can be used to record all ty

28、pes of transactions. In contrast to the general journal, a special journal is designed to a specific type of frequently occurring business transaction. For instance, one special journal is called the cash receipts journal that is used to record all receipts of cash. In addition to cash receipts jour

29、nal, the special journals usually include cash payments journal, sales journal, and purchase journal. The form of general journal can be seen in Exhibit 3-3. Translate the following passages into English. (20 points)1. 有許多交易影響到一個以上會計期間的凈收益。為了真實地反映在權(quán)責發(fā)生制會計基礎(chǔ)下的企業(yè)凈收益，應(yīng)該按照收入實現(xiàn)原則和配比原則記錄在同一會計期間取得的收入和發(fā)生的費用

30、，而不管這些收入或費用是否在本期收到或支付現(xiàn)金。因此，在每一會計期期末往往必須調(diào)整一些賬戶余額，以實現(xiàn)成本及費用與收入的恰當配比。 Translate the following passages into Chinese. (20 points)1. 在實際工作中，經(jīng)濟業(yè)務(wù)首先被記錄在日記賬中，之后單個賬戶所記錄的借貸變化情況被過賬到分類賬中。日記賬，也被稱為原始記錄賬，它是對所有經(jīng)濟業(yè)務(wù)按時間順序（一天一天地）記賬的。在日記賬中按照借方和貸方記錄一個交易的完整的過程被稱為編制日記賬或編制分錄。很多公司都設(shè)立了好幾種不同類型的日記賬。最簡單的日記賬叫做普通日記賬。普通日記賬記錄了業(yè)務(wù)發(fā)生的時

31、間、借記和貸記的賬戶名稱、借貸方的金額以及每筆經(jīng)濟業(yè)務(wù)的摘要說明。普通日記賬可以被用來記錄所有類型的業(yè)務(wù)。與普通日記賬相比，特種日記賬被用來記錄某類經(jīng)常發(fā)生的經(jīng)濟業(yè)務(wù)。例如，現(xiàn)金收入特種日記賬被用來記錄所有現(xiàn)金收入情況。除了現(xiàn)金收入日記賬外，特種日記賬還包括現(xiàn)金支出日記賬、銷售日記賬和購貨日記賬。普通日記賬的格式見表3-3。 Translate the following passages into English.1. Many of the business transactions affect the net income of more than one accounting per

32、iod. In order to reflect the realistic net income of a business based on the accrual-basis accounting, all revenues earned and all expenses incurred during the same period must be reported regardless of whether cash relating to revenues or expenses is received or paid in accordance with the realizat

33、ion principle and the matching principle or not. Therefore, it is often necessary to adjust some account balances at the end of each accounting period to achieve a proper matching of costs and expenses with revenues. Translate the following passages into Chinese. (20 points)1. The income statement i

34、s a financial statement that summarizes the results of a companys operation by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss. It is also called earnings statement, statement of operations, and profit and loss statement.There are two com

35、mon forms of income statement: the multiple-step income statement and the single-step income statement. The multiple-step income statement contains the series of steps in which costs and expenses are deducted from revenues. As a first step, the cost of goods sold is deducted from sales to produce an

36、 amount for gross profit. As a second step, operating expenses are subtracted from the gross profit to obtain operating income (or operating profit). As a final step, income tax expenses are subtracted to determine net income. The multiple-step income statement is shown in Exhibit 4-3. The single-step statement is another format of income statemen