財(cái)務(wù)會(huì)計(jì)英語(yǔ)PPT

1、Finance Vocabulary常用金融詞匯 A.T.M.AutomatedTellerMachine; cashdispenser BanknotePiece of paper moneyLegal tenderCurrency that cannot legally be refused as payment LoanSum of money to be returned with interest DonateGive money especially to charity; make a donation 1FeePayment made to a professional per

2、son InterestMoney paid for borrowing or investing money Cheque/checkWritten order to a bank to pay the stated amount from ones account LoanSum of money to be returned with interest Exchange rateThe rate at which one currency can be exchanged for another 2BudgetAmount of money available or needed for

3、 a specific use Cash dispenserAutomatic machine from which a bank customer may withdraw money CashierA person dealing with cash transactions in a bank, shop, etc CoinA piece of metal used as money CurrencyThe money used in a country 3關(guān)于期貨的英語(yǔ)總結(jié) The function of futures markets is price discovery, pric

4、e riskhedging, and market efficiency improving. 期貨市場(chǎng)的功能在于價(jià)格發(fā)現(xiàn)、價(jià)格風(fēng)險(xiǎn)規(guī)避及市場(chǎng)效率提高。 Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments. 期貨市場(chǎng)提供了對(duì)商品或金融工具未來(lái)價(jià)格綜合信息所作出的市場(chǎng)判斷。 Hedging in futures markets is synonymous with shifting r

5、isk.期貨市場(chǎng)上的套做交易實(shí)際上就是轉(zhuǎn)移風(fēng)險(xiǎn)。4Most market participants prefer to offset futures positions, rather than to make actual delivery.期貨市場(chǎng)的交易者大都未進(jìn)行實(shí)際交割，而是對(duì)市場(chǎng)部位對(duì)沖了結(jié)。Parties who have sold a futures contract are said to have taken a short position.出售期貨合約的出售者被認(rèn)為是處在市場(chǎng)空頭。Futures trading takes place only on government

6、-regulated exchanges.期貨交易只能在政府管理的交易所內(nèi)進(jìn)行。5If you go short and the futures price goes up, you lose money.如果你賣空而期貨價(jià)格上升，你就賠錢(qián)。Futures is one of the types of financial futures.外匯期貨是金融期貨的一種。The futures price is not constant until the contract expires.直到其期貨合約到期之前，期貨價(jià)格才穩(wěn)定。A long position involves inflows gre

7、ater than outflows in a currency and a short position involved outflows greater than inflows.多頭是一種貨幣的流入大于流出，而空頭指一種貨幣的流出大于流入。6The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. Th

8、ese are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month .財(cái)務(wù)報(bào)表是向管理人員和有關(guān)外界人

9、士傳送企業(yè)盈利能力和財(cái)務(wù)狀況的簡(jiǎn)明情況的工具。報(bào)告一個(gè)企業(yè)財(cái)務(wù)狀況的有三種基本財(cái)務(wù)報(bào)表：資產(chǎn)負(fù)債表，損益表和現(xiàn)金流量表。資產(chǎn)負(fù)債表和損益表是在特定日期編制的，習(xí)慣上在每個(gè)月末編制。The statement of cash flows reports the entitys cash receipts and cash payments during the period-where cash came from and how it was spent. It explains the causes for the change in the cash balance.現(xiàn)金流量表反映企業(yè)某個(gè)

10、期間現(xiàn)金收入和支出，即現(xiàn)金的來(lái)源和運(yùn)用。它解釋現(xiàn)金余額變化的原因。7An enterprise shall, in its notes, disclose the information pertinentto the Contingencies as follows:(1) Estimated debts(a) The types and causes of the estimated debts, as well as an explanation for the uncertainty of the outflow of economic benefits;(b) The changes

11、 at the beginning and the end of the period, and the current changes in the estimated debts;(c) The amount of expected compensations pertinent to the estimated debts, and the amount of excepted compensation that has been recognized in the current period.(2) Contingent debts (excluding those continge

12、nt liabilities that caused little possibility of any outflow of economic benefits).(a) The types and causes of the contingent debts, consisting of the contingent debts arising from discounted commercial acceptance bills of exchange, pending litigations, pending arbitrations, and guarantees provided

13、for the debts of other enterprises;8(b) An explanation for the uncertainty of the outflow of the economic benefits;(c) An estimate of the expected financial effect of the contingent debts and the possibility of any expenditure. If it is unable to make an estimate, the reasons shall be explained.(3)

14、In general, no enterprise may disclose the contingent assets. However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cause, the expected financial effect, etc.企業(yè)應(yīng)當(dāng)在附注中披露與或有事項(xiàng)有關(guān)的下列信息：(一)預(yù)計(jì)負(fù)債。1預(yù)計(jì)負(fù)債的種類、形成原因以及經(jīng)濟(jì)利益流出不確

15、定性的說(shuō)明。2各類預(yù)計(jì)負(fù)債的期初、期末余額和本期變動(dòng)情況。3與預(yù)計(jì)負(fù)債有關(guān)的預(yù)期補(bǔ)償金額和本期已確認(rèn)的預(yù)期補(bǔ)償金額。(二)或有負(fù)債(不包括極小可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的或有負(fù)債)。91或有負(fù)債的種類及其形成原因，包括已貼現(xiàn)商業(yè)承兌匯票、未決訴訟、未決對(duì)外提供擔(dān)保等形成的或有負(fù)債。 2經(jīng)濟(jì)利益流出不確定性的說(shuō)明。3或有負(fù)債預(yù)計(jì)產(chǎn)生的財(cái)務(wù)影響，以及獲得補(bǔ)償?shù)目赡苄?；無(wú)法預(yù)計(jì)的，應(yīng)當(dāng) 說(shuō)明原 因。(三)企業(yè)通常不應(yīng)當(dāng)披露或有資產(chǎn)。但或有資產(chǎn)很可能會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益的，應(yīng)當(dāng)披露其形成的原因、預(yù)計(jì)產(chǎn)生的財(cái)務(wù)影響等。 與或有事項(xiàng)相關(guān)的義務(wù)同時(shí)滿足下列條件的，應(yīng)當(dāng)確認(rèn)為預(yù)計(jì)負(fù)債：該義務(wù)是企業(yè)承擔(dān)的現(xiàn)時(shí)義務(wù)

16、；履行該義務(wù)很可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)；該義務(wù)的金額能夠可靠地計(jì)量。The obligation pertinent to a Contingencies shall be recognized as an estimated debts when the following conditions are satisfied simultaneously:That obligation is a current obligation of the enterprise;It is likely to cause any economic benefit to flow out of the e

17、nterprise as a result of performance of the obligation; and The amount of the obligation can be measured in a reliable way.10The CPA should maintain professional skepticism， apply professional judgment reasonably to assess the audit risk and to design and perform relevant audit procedures in order t

18、o reduce the audit risk to an acceptable level. 注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)保持應(yīng)有的職業(yè)謹(jǐn)慎，合理運(yùn)用專業(yè)判斷，對(duì)審計(jì)風(fēng)險(xiǎn)進(jìn)行評(píng)估，制定并實(shí)施相應(yīng)的審計(jì)程序，以將審計(jì)風(fēng)險(xiǎn)降低至可接受的水平。 The CPA should document the work carried out and the results of the study and evaluation of the internal controls and the assessment of the audit risk in the audit working papers. 注冊(cè)會(huì)計(jì)師應(yīng)

19、當(dāng)將研究、評(píng)價(jià)內(nèi)部控制和評(píng)估審計(jì)風(fēng)險(xiǎn)的過(guò)程及結(jié)果記錄于審計(jì)工作底稿。 The CPA should obtain an understanding of the control environment sufficient to assess the attitudes， awareness and actions of the entitys management regarding internal controls and their importance. 11注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)充分了解控制環(huán)境，以評(píng)價(jià)被審計(jì)單位管理當(dāng)局對(duì)內(nèi)部控制及其重要性的態(tài)度、認(rèn)識(shí)和措施。 5.The CPA shou

20、ld obtain an understanding of the following major control procedures sufficient to determine the relevant audit procedures reasonably：（1） the authorization of transactions；（2） the assignment of responsibility；（3） the control of supporting documents and records；（4） access to assets and use of records

21、； and（5） any independent checking.注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)充分了解以下主要控制程序，以合理確定相關(guān)的審計(jì)程序：（一）交易授權(quán)；（二）職責(zé)劃分；（三）憑證與記錄控制；（四）資產(chǎn)接觸與記錄使用；（五）獨(dú)立稽核。 12現(xiàn)金，是指企業(yè)庫(kù)存現(xiàn)金以及可以隨時(shí)用于支付的存款。現(xiàn)金等價(jià)物，是指企業(yè)持有的期限短、流動(dòng)性強(qiáng)、易于轉(zhuǎn)換為已知金額現(xiàn)金、價(jià)值變動(dòng)風(fēng)險(xiǎn)很小的投資。The term cash refers to cash on hand and deposits that are available for payment at any time.The term cash equi

22、valents refers to short-term and highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. 籌資活動(dòng)，是指導(dǎo)致企業(yè)資本及債務(wù)規(guī)模和構(gòu)成發(fā)生變化的活動(dòng)。 The term financing activities refers to those activities that result in changes in the sca

23、le and composition of the capital and debts of an enterprise.If the accounting policy altered, the nature, details, reasons and effect of the change of the accounting policy shall be explained . If it is unable to make a retrospective adjustment, the reasons shall be explained.會(huì)計(jì)政策發(fā)生變更的，應(yīng)當(dāng)說(shuō)明會(huì)計(jì)政策變更的性

24、質(zhì)、內(nèi)容、原因及其影響數(shù)；無(wú)法進(jìn)行追溯調(diào)整的，應(yīng)當(dāng)說(shuō)明原因。 13企業(yè)應(yīng)當(dāng)分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告。會(huì)計(jì)期間分為年度和中期。中期是指短于一個(gè)完整的會(huì)計(jì)年度的報(bào)告期間。 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a rep

25、orting period shorter than a full accounting year.企業(yè)會(huì)計(jì)應(yīng)當(dāng)以貨幣計(jì)量。 Accounting measurement shall be based on unit of currency.企業(yè)應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告。 Recognition, measurement and reporting for accounting purposes shall be on an accrual basis. 企業(yè)應(yīng)當(dāng)按照交易或者事項(xiàng)的經(jīng)濟(jì)特征確定會(huì)計(jì)要素。會(huì)計(jì)要素包括資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用和利潤(rùn)。 An ente

26、rprise shall determine the accounting elements based on the economic characteristics of the transactions or events. Accounting elements include assets, liabilities, owners equity, revenue, expenses and profit.14An enterprise shall recognize, measure and report transactions or events based on their s

27、ubstance, and not merely based on their legal form.企業(yè)應(yīng)當(dāng)按照交易或者事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告，不應(yīng)僅以交易或者事項(xiàng)的法律形式為依據(jù)。 An enterprise shall recognize, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.企業(yè)對(duì)于已經(jīng)發(fā)生的交易或者事項(xiàng)，應(yīng)當(dāng)及時(shí)進(jìn)行會(huì)計(jì)確認(rèn)、計(jì)量和報(bào)告，不得提前或者延后

28、。 企業(yè)應(yīng)當(dāng)分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告。會(huì)計(jì)期間分為年度和中期。中期是指短于一個(gè)完整的會(huì)計(jì)年度的報(bào)告期間。 An enterprise shall close the accounts and prepare financial reports for each separate accounting period. Accounting periods are divided into annual periods (yearly) and interim periods. An interim period is a reporting period shorter than a fu

29、ll accounting year.15A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.根據(jù)分類賬戶的余額編制試算平衡表，借以驗(yàn)證借項(xiàng)和貸項(xiàng)是否相等。After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be compute

30、d.當(dāng)各項(xiàng)交易入賬之后，便可計(jì)算賬戶余額（其借項(xiàng)合計(jì)數(shù)與貸項(xiàng)合計(jì)數(shù)之間的差額）Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights. For accounting treatment, assets are normally divided into current

31、assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.資產(chǎn)是企業(yè)擁有或者控制的能以貨幣計(jì)量的經(jīng)濟(jì)資源，包括各種財(cái)產(chǎn)、債權(quán)和其他權(quán)利。資產(chǎn)分為流動(dòng)資產(chǎn)、長(zhǎng)期投資、固定資產(chǎn)、無(wú)形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。 16Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item

32、 of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.應(yīng)收賬款可以計(jì)提壞賬準(zhǔn)備金。壞賬準(zhǔn)備金在會(huì)計(jì)報(bào)表中作為應(yīng)收賬款的備抵項(xiàng)目列示。各種應(yīng)收及預(yù)付款應(yīng)當(dāng)及時(shí)清算、催收、定期與對(duì)方對(duì)賬核實(shí)。When inventories are issuing, enterprises may account t

33、hem under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.各種存貨發(fā)出時(shí)，企業(yè)可以根據(jù)實(shí)際情況，選擇使用先進(jìn)先出法、加權(quán)平均法、移動(dòng)平均法、個(gè)別計(jì)價(jià)法、后進(jìn)先出法等方法確定其實(shí)際成本。The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and nece

34、ssary to get them in place and ready for use.財(cái)產(chǎn)、廠房及設(shè)備的購(gòu)置成本包括所有的合理支出和使這些資產(chǎn)處于可使用狀態(tài)的必要支出。17Profitability 盈利性 Income tax return 所得稅申報(bào)表 business decision maker 經(jīng)營(yíng)決策者 financial position 財(cái)務(wù)狀況 operating results 經(jīng)營(yíng)成果 Bank statements 銀行對(duì)賬單 Physical counts 實(shí)物盤(pán)點(diǎn) going concern 持續(xù)經(jīng)營(yíng) historical cost 歷史成本原則 account balance 賬戶余額 source document 原始憑證 general ledger （account）總分類賬（戶）adjusting entries 調(diào)整分錄 prepaid expense 預(yù)付費(fèi)用accrued revenue 應(yīng)計(jì)收入 accumulated depreciation 累計(jì)折舊 worksheet 工作底稿 Bank statement 銀行對(duì)賬單 Insuffic