會(huì)計(jì)專業(yè)英語重點(diǎn)文件

1、Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the

2、 business that will be served by information about its financial position and operating results.許多企業(yè)外部的人士需要有關(guān)企業(yè)的財(cái)務(wù)信息，這些外部人員包括所有者、銀行家、其他債權(quán)人、潛在投資者、工會(huì)、政府機(jī)構(gòu)和公眾，因?yàn)檫@些群體對企業(yè)投入了資金，或享有某些利益，因此必須得到企業(yè)財(cái)務(wù)狀況和經(jīng)營成果信息。Unit 2 Each proprietorship, partnership, and corporation is a separate entity.每一獨(dú)資企業(yè)、合伙企業(yè)和股份公司差不多上一個(gè)單

3、獨(dú)的主體。In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they

4、 are incurred not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.在權(quán)責(zé)發(fā)生制下， 視服務(wù)的提供而非現(xiàn)金的收付在本期對資產(chǎn)和權(quán)益的阻礙作出會(huì)計(jì)記錄。即，收入是在賺取時(shí)確認(rèn)，費(fèi)用是在發(fā)生時(shí)確認(rèn)而不是在現(xiàn)金轉(zhuǎn)手時(shí)。假如現(xiàn)金收付制

5、替代權(quán)責(zé)發(fā)生制，那么收入和費(fèi)用僅僅依靠各種現(xiàn)金收付活動(dòng)的時(shí)刻確定來確認(rèn)。Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed.在每一會(huì)計(jì)年度內(nèi)，要依次完成被稱為會(huì)計(jì)循環(huán)的會(huì)計(jì)程序。Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the ge

6、neral journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal .依照業(yè)務(wù)憑證即原始憑證分析各項(xiàng)交易，并記入一般日記賬或特種日記賬，也確實(shí)是銷貨日記賬，購貨日記賬（發(fā)票登記簿），現(xiàn)金收入日記賬和現(xiàn)金支出日記賬。A trial balance is prepared from the account balance in the ledger

7、to prove the equality of debits and credits.依照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。A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side.一個(gè)T 型賬戶有左方和右方，分不稱做借方和貸方。After transactions are entered ,account balance (the difference between the sum of its debits

8、and the sum of its credits ) can be computed.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）The process of transferring amounts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners

9、 equity , revenue , and expense account .將日記賬記錄的金額轉(zhuǎn)入恰當(dāng)?shù)姆诸愘~戶的過程叫做過賬。其目的在于把每筆交易對資產(chǎn)、負(fù)債、業(yè)主權(quán)益、收入和費(fèi)用的個(gè)不賬戶的阻礙進(jìn)行歸類。 Unit 4 The basic principle of double-entry bookkeeping is that every transaction has a twofold effect .復(fù)式記賬的差不多原理是每一項(xiàng)交易活動(dòng)都有雙重的結(jié)果。The financial condition or position of a business enterprise is

10、 represented by the relationship of assets to liabilities and capital.一個(gè)企業(yè)的財(cái)務(wù)狀況是由資產(chǎn)對負(fù)債和資本的關(guān)系來表示的。By convention, asset and expense increases are recorded as debits while liability , capital and income increases are recorded as credits.依照慣例，資產(chǎn)和費(fèi)用的增加被記為借項(xiàng)，而負(fù)債，資本和收入增加被記為貸項(xiàng)。Unit 5 The simplest form of th

11、e account is known as the T-account because it resembles the letter T. the accountant, as a matter of convenience, refers to the group of company account as the ledger.賬戶最簡單的形式稱為丁字賬戶，因?yàn)樗愃拼髮懽帜窽。會(huì)計(jì)人員為了方便將公司賬戶集中作為分類賬。Unit 6 The financial statements are the means of conveying to management and to inter

12、ested outsiders a concise picture of the profitability and financial position of the business. These 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 prep

13、ared at a particular data, customarily to prepare them at the end of each month .財(cái)務(wù)報(bào)表是向治理人員和有關(guān)外界人士傳送企業(yè)盈利能力和財(cái)務(wù)狀況的簡明情況的工具。報(bào)告一個(gè)企業(yè)財(cái)務(wù)狀況的有三種差不多財(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，適應(yīng)上在每個(gè)月末編制。Assets are economic resources which are owned by a business and are expected to benefit future operations.資產(chǎn)是一個(gè)企

14、業(yè) 所擁有的、并期望有益于以后經(jīng)營的經(jīng)營資源。The owners equity in a business represents the resources the invested by the owner; it is equal to the total assets minus the liabilities. The equity of the owner is a residual claim because the claims of the creditors legally come first. If you are the owner of a business, yo

15、u are entitled to whatever remains after the claims of the creditors are fully satisfied.企業(yè)中的業(yè)主權(quán)益代表業(yè)主投資的資源；它等于總資產(chǎn)減去負(fù)債。因?yàn)閭鶛?quán)人的求償權(quán)在法律上優(yōu)先，因此業(yè)主權(quán)益是一種剩余求償權(quán)，假如你是企業(yè)的業(yè)主，在債權(quán)人的求償權(quán)全部得到滿足之后，剩下的都屬于你。Unit 7 Income statement is a statement, sometimes called the profit and loss statement, reporting profitability or t

16、he operating result of a business for an accounting period (which can be one month, one quarter, one calendar year or one fiscal year as may be determined by the business concerned).收益表，有時(shí)也叫做收益損失表，是用來報(bào)告企業(yè)一定會(huì)計(jì)期間（能夠是一個(gè)月、一季度、一自然年度或一財(cái)政年度，由企業(yè)自己決定）的盈利情況或經(jīng)營成果的報(bào)表。Unit 8 The statement of cash flows reports t

17、he 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)期間現(xiàn)金收入和支出，即現(xiàn)金的來源和運(yùn)用。它解釋現(xiàn)金余額變化的緣故。 Unit 9Assets are economic resources, which are measurable by money value, and which are owned

18、 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 assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.資產(chǎn)是企業(yè)擁有或者操縱的能以貨幣計(jì)量的經(jīng)濟(jì)資源，包括各種財(cái)

19、產(chǎn)、債權(quán)和其他權(quán)利。資產(chǎn)分為流淌資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and sh

20、all be checked with related partied periodically.應(yīng)收賬款能夠計(jì)提壞賬預(yù)備金。壞賬預(yù)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、定期與對方對賬核實(shí)。When inventories are issuing, enterprises may account them under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-o

21、ut ,ect.各種存貨發(fā)出時(shí)，企業(yè)能夠依照實(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)不計(jì)價(jià)法、后進(jìn)先出法等方法確定事實(shí)上際成本。The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.財(cái)產(chǎn)、廠房及設(shè)備的購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。Unit 10The FASB defines liabilities in its

22、 Statement of Financial Accounting Concept No.3 . elements of Financial Statement as :“the probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or

23、 events.”美國財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)在第3號財(cái)務(wù)會(huì)計(jì)概念公告財(cái)務(wù)報(bào)表的要素中，將負(fù)責(zé)定義為：“特定主體由于過去的交易或事項(xiàng)而引起的、在現(xiàn)在承擔(dān)的在今后向其他主體交付財(cái)產(chǎn)或提供勞務(wù)的責(zé)任，這種責(zé)任導(dǎo)致了可預(yù)期的經(jīng)濟(jì)利益的以后犧牲”According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets,

24、of the creation of other current liabilities.”依照這一定義，流淌負(fù)債是指：“期望以已恰當(dāng)?shù)貧w入流淌資產(chǎn)的現(xiàn)有資源、或通過形成其他流淌負(fù)債來清償?shù)呢?zé)任?！盪nit 11 Owners equity is defined as the excess of total assets over total liabilities.業(yè)主權(quán)益被定義為資產(chǎn)總額對負(fù)債總額的超出額Ownership in a corporation is evidenced by a stock certificate. This capital stock may be eith

25、er common or preferred. If a corporation issues common stock, its shareholders usually have certain basic rights to be exercised in proportion to the number of common stock they own. These rights include (1) right to vote for directors; (2) right to receive dividends declared by the board of directo

26、rs ;(3) right to share in the distribution of cash or other assets if the corporation is liquidated; and (4) preemptive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock outstanding.在公司中業(yè)主權(quán)益是由股份證書證明的

27、。公司的股本既能夠是一般股，也能夠是優(yōu)先股。就公司發(fā)行的一般股而言，其股東通常可依照所擁有的一般股股份數(shù)比例，行使一些差不多權(quán)利。這些權(quán)利包括：（1）選舉董事的表決權(quán)；（2）收取董事會(huì)宣布的股利的權(quán)利；（3）公司清算時(shí)分享現(xiàn)金或其他資產(chǎn)的權(quán)利；（4）在公司增加外發(fā)股份時(shí)，可按現(xiàn)在的持股比例優(yōu)先購買額外股份的權(quán)利。Unit 12Financial statement analysis，first and foremost，serves the essential function of converting data into useful information. In respect of

28、the quantitative data presented in the financial statements，three techniques used widely to assist decision makers in understanding the external statements are：（1）comparative analysis（through preparation of trend statements），(2)structural analysis（through preparation of common-size statements），and（3

29、）ratio analysis. The focus of this chapter will be on how ratio analysis helps information users interpret and evaluate the data contained in financial statements.財(cái)務(wù)報(bào)表分析的差不多功能是將數(shù)據(jù)轉(zhuǎn)化為有用的信息。就列示在財(cái)務(wù)報(bào)表中的定量性數(shù)據(jù)而言，廣泛地用于關(guān)心決策者理解對外財(cái)務(wù)報(bào)表的三種方法是：（1）比較分析（通過編制趨勢報(bào)表）；（2）結(jié)構(gòu)分析（通過編制共同比報(bào)表）；以及（3）比率分析。本章著重論述比率分析如何關(guān)心信息使用者解釋和

30、評價(jià)財(cái)務(wù)報(bào)表內(nèi)的數(shù)據(jù)。Unit 15In fact, manufacturing costs can be reclassified in many different ways depending on the final goal of a particular cost analysis .However, the most common and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three element

31、s: direct material costs, direct labor costs , or indirect manufacturing costs (factory overhead ). Direct costs are traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.實(shí)務(wù)中，按照特定成本最終分析目標(biāo)，制造成本能夠用許多不同方法分類。然而與成本會(huì)計(jì)相關(guān)的最通用、最差不多的方法是將制造成本集中起來分為三要素：直接材

32、料成本、直接人工成本和間接制造成本（工廠間接費(fèi)用）。直接成本可追溯于某種特定產(chǎn)品，而間接成本必須按照一定方法分配給產(chǎn)品。Unit 16Cost Volume-Profit (cvp) analysis expresses the relationships among a companys costs, volume of activity and income. Cost Volume-Profit analysis is a key factor in many decisions , including choice of product lines , pricing of produ

33、cts , marketing strategy and utilization of productive facilities.本量利分析是對公司經(jīng)營和收入中的成本數(shù)量和利潤之間的關(guān)系所進(jìn)行的分析。本量利分析在諸如產(chǎn)品系列的選擇、產(chǎn)品定價(jià)、營銷策略、以及生產(chǎn)設(shè)施的利用等許多決策中差不多上關(guān)鍵的因素。However, long run decisions such as buying plant and equipment also hinge on predictions of the resulting Cost Volume-Profit relationships.只是，構(gòu)建廠房設(shè)備

34、等的長期決策也取決于成本-數(shù)量-利潤關(guān)系的預(yù)測結(jié)果。下面的三道中翻英，章琳一講她的卷子中有一道長期政策也取決于成本-數(shù)量-利潤關(guān)系的預(yù)測結(jié)果Long run decisions hinge on predictions of the resulting cost-volume-profit relationships邊際貢獻(xiàn)和盈虧平衡點(diǎn)都隨著單位變動(dòng)成本的增減而變動(dòng)Both the contribution margin and the breakeven point are altered by changes in unit variable costs.在經(jīng)濟(jì)衰退期間，治理層則將加緊操縱

35、成本W(wǎng)hen business is slack, management tends to ride herd on costsUnit 18Although the audit process of obtaining and evaluating evidence and communicating the results to interested users applies to all audit applications, the objectives of auditing vary depending on the needs of users of the audit report. Internal auditing, governmental auditing, and external auditing, and external auditing all serve different objectives.盡管獵取和評價(jià)證據(jù)并向有利益關(guān)系的使用者傳送審計(jì)結(jié)果的審計(jì)程序適用于所有的審計(jì)應(yīng)用過程，但審計(jì)目標(biāo)卻因?qū)徲?jì)報(bào)告使用者的不同需要而有所差異。內(nèi)部審計(jì)、政府審計(jì)、外部審計(jì)都服務(wù)于不同的目標(biāo)。Internal auditing is defined as an independent appraisal func