配套課件-會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)

UnitOneAnIntroductiontoAccounting會(huì)計(jì)概述UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill learnthedefinitionofaccounting.identifyusersofaccountinginformation.explaintheaccountingassumption.understandtheaccountingworkingprinciples.WordStudy詞匯學(xué)習(xí)accounting/?'ka?nt??/n.

會(huì)計(jì)，會(huì)計(jì)學(xué)define/d?'fa?n/vt.給(詞、短語(yǔ)等)下定義；解釋summarize/'s?m?ra?z/vt.

匯總significant/s?g'n?f?k?nt/adj.重大的；有效的

transaction/tr?n'z?k??n/n.

交易；事務(wù)；辦理event/?'vent/n.

事件；項(xiàng)目WordStudy詞匯學(xué)習(xí)character/'k?r?kt?/n.性格，品質(zhì)；特性interpret/?n't??pr?t/vi.

解釋?zhuān)环ginvestor/?n'vest?/n.投資者creditor/'kred?t?/n.

債權(quán)人，貸方

principle/'pr?ns?p?l/n.原則；法則；信念（復(fù)數(shù)）assumption/?'s?mp??n/n.假定；設(shè)想AccountingTerms會(huì)計(jì)術(shù)語(yǔ)1.ObjectivityPrinciple客觀(guān)性原則TheObjectivityPrinciplerefersthattheaccountingrecordsandfinancialreportsmustbebasedonfinancialandeconomictransactionsastheyactuallytakeplace.Accordingtotheobjectivityprinciple,theaccountingrecordsfromwhichtheperiodicaccountingstatementsarepreparedmustbeobjectivityandverifiable;theymustbemaintainedinsuchawaythattheindividualbiasorpersonalopinionoftheaccountantdoesnotinfluencetheaccountingprocess.客觀(guān)性原則是指會(huì)計(jì)記錄和財(cái)務(wù)報(bào)告應(yīng)當(dāng)以實(shí)際發(fā)生的財(cái)務(wù)和經(jīng)濟(jì)交易為依據(jù)。根據(jù)客觀(guān)性原則，當(dāng)期會(huì)計(jì)報(bào)表中列示的會(huì)計(jì)記錄必須有實(shí)質(zhì)意義并且可以確認(rèn)，會(huì)計(jì)的個(gè)人偏見(jiàn)或人為選擇不能影響會(huì)計(jì)核算的過(guò)程。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)2.ComparablePrinciple可比性原則TheComparablePrinciplerefersthataccountingrecordsandfinancialstatementsshallbepreparedaccordingtostipulatedaccountingmethods,andaccountinginformationofenterprisesmustbecomparableandconvenienttobeanalyzed.可比性原則是指會(huì)計(jì)記錄和財(cái)務(wù)報(bào)告應(yīng)當(dāng)按照規(guī)定的會(huì)計(jì)處理方法進(jìn)行，企業(yè)的會(huì)計(jì)信息應(yīng)當(dāng)相互可比、便于分析。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)3.PertinencePrinciple相關(guān)性原則ThePertinencePrinciplerefersthataccountinginformationprovidedbyanenterpriseshouldbecapableofreflectingthefinancialposition,operatingresultsandcashflowsoftheenterpriseinordertomeettherequirementsofaccountinginformationusers.相關(guān)性原則是指企業(yè)提供的會(huì)計(jì)信息應(yīng)當(dāng)能夠反映其財(cái)務(wù)狀況、經(jīng)營(yíng)結(jié)果和現(xiàn)金流量，以滿(mǎn)足會(huì)計(jì)信息使用者的需要。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)4.TimelinessPrinciple及時(shí)性原則TheTimelinessPrinciplerefersthataccountingrecordsandfinancialreportspreparationmustbeconductedinatimelymanner,andshouldnotbepreparedinadvanceordelayed.及時(shí)性原則是指會(huì)計(jì)記錄和財(cái)務(wù)報(bào)告應(yīng)當(dāng)及時(shí)進(jìn)行，不得提前或延后。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)5.FullDisclosurePrinciple明晰性原則TheFullDisclosurePrinciplerefersthataccountingrecordsandfinancialreportsshallbepreparedinaclear,concisemannertofacilitateunderstanding,examinationanduse.Financialreportsmustreflectcomprehensivelythefinancialpositionandoperatingresultsofanenterprise.明晰性原則是指會(huì)計(jì)記錄和財(cái)務(wù)報(bào)告應(yīng)當(dāng)清晰明了，便于理解、檢查和利用。財(cái)務(wù)報(bào)告應(yīng)當(dāng)綜合反映企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)結(jié)果。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)6.PrincipleofPrudence謹(jǐn)慎性原則PrincipleofPrudenceshouldbefollowedinreasonablydeterminingthepossiblelossandexpense.Accordingtotheprinciple,theaccountantwillrecognizerevenuesandassetsonlywhenthereisvirtualcertaintyofanadvantageouseventoccurring.Thisalsomeansthatsuspectedbutuncertainlossesshouldbeanticipated.Thisprincipleisaprudentreactiontouncertaintyandisadoptedinordertoensurethatadequateconsiderationisgiventoallinherentbusinessrisks.謹(jǐn)慎性原則要求合理核算可能發(fā)生的損失和費(fèi)用。根據(jù)這個(gè)原則，不明確收入不被計(jì)算，但是不確定的損失應(yīng)充分估算。這條原則對(duì)企業(yè)可能存在的內(nèi)部風(fēng)險(xiǎn)作了充分的考慮。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)7.theMaterialityPrinciple重要性原則TheMaterialityPrinciplerefersthatanenterpriseshouldassessthematerialityoftransactionsoreventsintheprocessofaccountingtodeterminethemannerinwhichtheyshouldbeaccountedfor.Materialeventsshouldbeaccountedforinaccordancewithprescribedaccountingtreatmentsandprocedures,anddisclosedinthefinancialandaccountingreportsadequatelyandaccurately.重要性原則是指企業(yè)應(yīng)當(dāng)在會(huì)計(jì)核算過(guò)程中，評(píng)估交易或事項(xiàng)的重要程度，以確定采用何種核算方式。重要會(huì)計(jì)事項(xiàng)必須按照規(guī)定的會(huì)計(jì)方法和程序進(jìn)行處理，并在財(cái)務(wù)會(huì)計(jì)報(bào)告中予以充分、準(zhǔn)確地披露。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)8.RealizationPrinciple實(shí)質(zhì)重于形式原則TheRealizationPrinciplerefersthatanenterpriseshouldaccountfortransactionsandeventsaccordingtotheireconomicsubstanceandshouldnotmerelyrefertotheirlegalform.實(shí)質(zhì)重于形式原則是指企業(yè)應(yīng)當(dāng)按照交易或事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)進(jìn)行會(huì)計(jì)核算，而不應(yīng)當(dāng)僅僅以它們的法律形式作為會(huì)計(jì)核算的依據(jù)。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)9.GoingConcernAssumption持續(xù)經(jīng)營(yíng)假設(shè)GoingConcernAssumptionisassumedthatabusinesswillcontinuetooperateintheforeseeablefuture.持續(xù)經(jīng)營(yíng)假設(shè)是假定企業(yè)在可預(yù)見(jiàn)的未來(lái)會(huì)持續(xù)其經(jīng)營(yíng)流動(dòng)。10.MonetaryUnitAssumption

貨幣計(jì)量假設(shè)MonetaryUnitAssumptionrequiresthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords.Itenablesaccountingtomeasureeconomicevents.貨幣計(jì)量假設(shè)要求只有那些能夠用貨幣單位表示的經(jīng)濟(jì)業(yè)務(wù)數(shù)據(jù)才能記載在會(huì)計(jì)記錄中，它使得會(huì)計(jì)能夠?qū)?jīng)濟(jì)業(yè)務(wù)進(jìn)行計(jì)量。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)11.EconomicEntityAssumption

會(huì)計(jì)主體假設(shè)EconomicEntityAssumptionisassumedforaccountingpurposesthateachbusinessisaseparateentityfromitsownersandfromeveryotherbusiness.Thebusinessenterpriseasaneconomicentitymaybeorganizedasasoletrader,partnership,oracorporation.會(huì)計(jì)主體假設(shè)是為了會(huì)計(jì)核算的需要，我們假設(shè)每個(gè)企業(yè)都是獨(dú)立與其所有者和其他企業(yè)的經(jīng)濟(jì)主體，企業(yè)作為經(jīng)濟(jì)主體，其組織形式可以是個(gè)人獨(dú)資企業(yè)、合伙制企業(yè)或公司制企業(yè)。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)12.AccountingPeriodAssumption

會(huì)計(jì)期間假設(shè)AccountingPeriodAssumptionrefersthatthelifeofthebusinessentitycanbedividedintoequalperiods.Thisdivisionisusefulbecauseitprovidesafixedperiodonwhichaccountingreportscanbebased.Accountingperiodmaybeafiscalyear,aquarter,oramonth,commencingonfirstdaysthereofaccordingtotheGregoriancalendar.會(huì)計(jì)期間假設(shè)是指企業(yè)的整個(gè)經(jīng)營(yíng)壽命應(yīng)劃分成很多個(gè)相等的會(huì)計(jì)期間，這種期間劃分是有用的，因?yàn)樗鼮闀?huì)計(jì)報(bào)告提供了一個(gè)固定的時(shí)間基礎(chǔ)。會(huì)計(jì)期間可為一個(gè)財(cái)政年度、一個(gè)季度或一個(gè)月，其起訖日期可采用公歷日期。KeySentences

重點(diǎn)句子1.AmericanInstituteofCertifiedPublicAccountants美國(guó)會(huì)計(jì)師學(xué)會(huì)2.…theartofrecording,classifying,andsummarizinginasignificantmannerandintermsofmoney,transactionsandeventswhichare,inpartatleast,ofafinancialcharacter,andinterpretingtheresultsthereof.……對(duì)具有財(cái)務(wù)特征的交易和事件以貨幣形式進(jìn)行記錄、分類(lèi)和匯總并對(duì)結(jié)果進(jìn)行解釋的一門(mén)藝術(shù)。KeySentences重點(diǎn)句子3.…aninformationsystemthatmeasures,processes,andcommunicatesfinancialinformationaboutanidentifiableeconomicentity.……對(duì)某一經(jīng)濟(jì)實(shí)體的財(cái)務(wù)信息進(jìn)行測(cè)量、處理和傳達(dá)的信息系統(tǒng)。4.Theinformationwhichauseroffinancialinformationneedsdependsuponthekindsofdecisionsthatheorshemakes.這些使用者需要什么樣的信息取決于他（她）要根據(jù)會(huì)計(jì)信息作出什么決策。KeySentences重點(diǎn)句子5.Internalusersofaccountinginformationarethosewhoplan,organize,andrunabusiness.會(huì)計(jì)信息的內(nèi)部使用者是指企業(yè)的計(jì)劃者、組織者和經(jīng)營(yíng)者。6.Indevelopinggenerallyacceptedaccountingprinciples,certainbasicassumptionsaremadeasfollows.Theseassumptionsprovideafoundationfortheaccountingprocess.在公認(rèn)會(huì)計(jì)原則的發(fā)展過(guò)程中，確立了以下若干會(huì)計(jì)基本假設(shè)，這些會(huì)計(jì)假設(shè)構(gòu)成了會(huì)計(jì)流程的前提和基礎(chǔ)。KeySentences

重點(diǎn)句子7.Accordingtotheprinciple,theaccountantwillrecognizerevenuesandassetsonlywhenthereisvirtualcertaintyofanadvantageouseventoccurring.Thisalsomeansthatsuspectedbutuncertainlossesshouldbeanticipated.根據(jù)這個(gè)原則，不明確收入不被計(jì)算，但是不確定的損失應(yīng)充分估算。QuestionsCanyouexplainthedefinitionofaccounting?2.CanyouconcludetheprinciplesoftheGAAP?UnitTwoAccountingCycle會(huì)計(jì)循環(huán)UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill learnprocessoftheaccountingcycle.learnthedefinitionoftheaccountingcycle.learnhowtofinishanaccountingcycle.understandthelinkofeachstepinanaccountingcycle.understandtheproposeofaccountingcycle.WordStudy詞匯學(xué)習(xí)multi-/'m?lti/abbr.（拉丁文前綴）多，多數(shù)；多重routine/ru:?ti:n/n.

常規(guī)，慣例；例行程序，adj.日常的，常規(guī)的，例行的divide/d??va?d/vt.&vi.分，劃分；分開(kāi)，分離evidence/?ev?d?ns/n.

證據(jù)；跡象vt.使明顯；以……為據(jù)，以……為證據(jù)check/t?ek/vt.&vi.檢查；核對(duì)n.支票；檢查；核對(duì)WordStudy詞匯學(xué)習(xí)brief/br?:f/adj.

短暫的；簡(jiǎn)潔的duplication/dju:pl?'ke???n/n.

復(fù)制；重復(fù)adjustment/??d??stm?nt/n.調(diào)節(jié)，調(diào)解；調(diào)整；調(diào)賬category/'k?t?ɡ?r?/n.種類(lèi)，類(lèi)別transfer/tr?ns?f?:/vt.使轉(zhuǎn)移；使調(diào)動(dòng)；vi.

轉(zhuǎn)移；調(diào)動(dòng)revenue/?rev?nju:/n.收入；收益AccountingTerms會(huì)計(jì)術(shù)語(yǔ)AccountingCycle

會(huì)計(jì)循環(huán)Theaccountingcyclereferstotheroutinestepsinprocessingaccountingdataduringanaccountingperiod.會(huì)計(jì)循環(huán)是在一個(gè)會(huì)計(jì)期間內(nèi)處理會(huì)計(jì)信息的次序。2.Journal

日記賬Ajournalisaplacetorecordthedailytransactionsofabusiness.日記賬式用來(lái)記錄日常經(jīng)濟(jì)業(yè)務(wù)的賬簿。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)3.Posting

過(guò)賬Postingisaprocessoftransferringbalancesfrombookkeepingrecords.過(guò)賬是將日記賬中的記錄登記到總分類(lèi)賬的過(guò)程。4.FinanceStatements

財(cái)務(wù)報(bào)表Financestatementsareaccountingreportsthatpreparedperiodicallytoinformtheowner,creditors,andotherinterestedpartiesastothefinancialconditionandoperatingresultsofthebusiness.財(cái)務(wù)報(bào)表是定期編制的，以便讓所有者、債權(quán)人和其他利益相關(guān)者了解企業(yè)在一定時(shí)期內(nèi)的財(cái)務(wù)狀況和經(jīng)濟(jì)狀況的會(huì)計(jì)報(bào)告。KeySentences

重點(diǎn)句子1.Everyaccountingentryisbasedonabusinesstransaction,whichisusuallyevidencedbyasourcedocumentsuchasacheckorasalesinvoice.每一個(gè)會(huì)計(jì)分錄的登記都以經(jīng)濟(jì)業(yè)務(wù)為基礎(chǔ)，經(jīng)紀(jì)業(yè)務(wù)通常以原始憑證為依據(jù)，例如支票或者銷(xiāo)售發(fā)表。2.Revenueandexpensesaccountsarealwaysbroughttoazerobalancebeforeanewaccountingcyclebegins.在新的一輪會(huì)計(jì)循環(huán)開(kāi)始之前，當(dāng)年的收入與支出的賬戶(hù)余額為零。KeySentences

重點(diǎn)句子3.Byadjustingentriesandpreparingatrialbalance,businesscanmatchrevenueswithexpenseswithineachaccountingperiod.通過(guò)調(diào)賬和編制試算平衡表，企業(yè)可以將每一個(gè)會(huì)計(jì)期間所發(fā)生的收入和支出匹配起來(lái)。4.Attheendofaperiod,financereportsthatsummarizeallthetransactionsforthatperiod.在會(huì)計(jì)期末，企業(yè)編制的各種財(cái)務(wù)報(bào)告會(huì)對(duì)該會(huì)計(jì)期間所有的財(cái)務(wù)活動(dòng)進(jìn)行總結(jié)。KeySentences

重點(diǎn)句子5.Theincomestatementispreparedfirst,followedbythestatementofOwners`equity,andthenthebalancesheet.

首先應(yīng)當(dāng)編制利潤(rùn)表，然后編制股東權(quán)益變動(dòng)表，最后編制資產(chǎn)負(fù)債表。6.Everyaccountingentryisbasedonabusinesstransaction,whichisusuallyevidencedbyasourcedocumentsuchasacheckorasalesinvoice.每一個(gè)會(huì)計(jì)分錄的登記都以經(jīng)濟(jì)業(yè)務(wù)為基礎(chǔ)，經(jīng)濟(jì)業(yè)務(wù)通常以原始憑證為依據(jù)，例如支票或者銷(xiāo)售發(fā)表。QuestionsCanyouexplainthedefinitionofaccounting?2.CanyouconcludetheprinciplesoftheGAAP?UnitThreeAssets資產(chǎn)UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill learnthedefinitionandcharacteristicsofassets.learntheclassificationsofassets.learnwhatiscurrentassetsandwhatareincludedincurrentassets.learnwhatisnon-currentassetsandwhatareincludedinnon-currentassets.WordStudy詞匯學(xué)習(xí)asset/'?set/n.資產(chǎn)receivable/r?'si?v?bl/n.應(yīng)收賬款property/'pr?p?t?/n.財(cái)產(chǎn)；所有權(quán)equivalent/?'kw?v?l?nt/n.等價(jià)物，相等物inventory/'?nv?nt?r?/n.存貨resale/ri?'se?l/n.轉(zhuǎn)售；零售liquid/'l?kw?d/adj.流動(dòng)的，易變?yōu)楝F(xiàn)金的WordStudy詞匯學(xué)習(xí)negotiable/n?'g????b?l/adj.可協(xié)商的，可轉(zhuǎn)讓的allowance/?'la??ns/n.津貼，零用錢(qián)subsidiary/s?b's?d??r?/n.子公司affiliate/?'f?l?e?t/vt.使附屬；接納copyright/'k?p?ra?t/n.版權(quán)，著作權(quán)franchise/'fr?nt?a?z/n.特權(quán)；經(jīng)銷(xiāo)權(quán)goodwill/g?d'w?l/n.商譽(yù)AccountingTerms會(huì)計(jì)術(shù)語(yǔ)1.CurrentAssets流動(dòng)資產(chǎn)Currentassetsarethosethatareexpectedtobeconvertedtocash,sold,orconsumedwithinoneyearoronebusiness’snormaloperatingcycleiflongerthanayear.流動(dòng)資產(chǎn)是指企業(yè)可以在一年或者超過(guò)一年的一個(gè)營(yíng)業(yè)周期內(nèi)變現(xiàn)或者運(yùn)用的資產(chǎn)。2.Non-currentAssets非流動(dòng)資產(chǎn)Non-currentassetsarethoseassetsthatwillberealizedorconsumedafteroneyearoroneoperatingcycle.非流動(dòng)資產(chǎn)是指不能在一年或者一個(gè)營(yíng)業(yè)周期內(nèi)變現(xiàn)或者耗用的資產(chǎn)。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)3.AccountsReceivable應(yīng)收賬款A(yù)ccountsreceivablemayrefertotheamountduefromindividualsandcompaniesforgoodsandservicestheyhaveordered.Receivablesareclaimsthatareexpectedtobecollectedincash.應(yīng)收賬款是指企業(yè)在正常的經(jīng)營(yíng)過(guò)程中因銷(xiāo)售商品、產(chǎn)品、提供勞務(wù)等業(yè)務(wù)，應(yīng)向購(gòu)買(mǎi)單位收取的款項(xiàng)。4.IntangibleAssets無(wú)形資產(chǎn)Intangibleassetsareassetsthatlackphysicalsubstanceandusuallyveryhardtoevaluate.無(wú)形資產(chǎn)是指企業(yè)擁有或者控制的沒(méi)有實(shí)物形態(tài)的比較難估值的非貨幣性資產(chǎn)。KeySentences重點(diǎn)句子1.Assetsaretheeconomicresourcesthataremeasurablebymonetaryvalue,ownedorcontrolledbyanenterprise,andexpectedtobenefitfutureoperations.資產(chǎn)是企業(yè)擁有或控制的，預(yù)期會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益的可以用貨幣計(jì)量的經(jīng)濟(jì)資源。2.Thenetcurrentassetsaretotalofcurrentassetslessthetotalofcurrentliabilities,andareoftenreferredas“workingcapital”.凈流動(dòng)資產(chǎn)是所有流動(dòng)資產(chǎn)減去所有流動(dòng)負(fù)債的結(jié)果，通常被稱(chēng)為營(yíng)運(yùn)資本。KeySentences

重點(diǎn)句子3.Fixed-assets,alsoreferredtoPPEortangibleassets,purchasedforcontinuedandlong-termuseinearningprofitinabusiness,includesland,buildings,machinery,furniture,tools,andcertainwastingresources.固定資產(chǎn)也稱(chēng)作PPE或者有形資產(chǎn)。是企業(yè)為獲取利益而持續(xù)長(zhǎng)時(shí)間持有的資產(chǎn)，通常包括土地、建筑、機(jī)械設(shè)備、家具、工具以及某些資源損耗。QuestionsCanyoulistsomecharactersofassets?2.Canyouconcludethesimilaritiesanddifferencesofcurrentassetsandnon-currentassets?UnitFourLiabilities負(fù)債UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill learnthedefinitionandcharacteristicsofliabilities.learntheclassificationsofliabilities.learnwhatiscurrentliabilitiesandwhatareincludedincurrentliabilities.learnwhatislong-termliabilitiesandwhatareincludedinlong-termliabilities.WordStudy詞匯學(xué)習(xí)liabilities/la??'b?l?t?z/n.

負(fù)債；債務(wù)entity/'ent?t?/n.實(shí)體outflow/'a?tfl??/n.流出；流出量interest/'?ntr?st/n.

利息debt/det/n.

債務(wù)；借款payable/'pe??bl/adj.

應(yīng)付的WordStudy詞匯學(xué)習(xí)warranty/'w?r?nt?/n.保證；擔(dān)保；授權(quán)supplier/s?'pla??/n.

供應(yīng)廠(chǎng)商；供應(yīng)者accrual/?'kru??l/n.應(yīng)計(jì)項(xiàng)目overdraft/'??v?drɑ?ft/n.

透支；透支額mortgage/'m??g?d?/n.抵押pension/'pen??n/n.

退休金；津貼principal/'pr?ns?pl/n.

本金；資本AccountingTerms會(huì)計(jì)術(shù)語(yǔ)1.CurrentLiabilities

流動(dòng)負(fù)債Currentliabilitiesareobligationsthatmustbepaidwithinoneyearorwithintheoperatingcycle,whicheverislonger.流動(dòng)負(fù)債是將在一年或者超過(guò)一年的一個(gè)營(yíng)業(yè)周期內(nèi)償還的債務(wù)。2.Long-termLiabilities

長(zhǎng)期負(fù)債Long-termliabilitiesareexistingobligationsordebtsdueafteroneyearoroutsidetheoperatingcycle,whicheverislonger.長(zhǎng)期負(fù)債是指期限超過(guò)一年或者一個(gè)營(yíng)業(yè)周期的債務(wù)。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)3.AccountsPayable

應(yīng)付賬款A(yù)ccountspayableismoneyowedbyabusinesstoitssuppliersshownasaliabilityonacompany'sbalancesheet.應(yīng)付賬款是企業(yè)應(yīng)付還未付給供應(yīng)商的款項(xiàng)，通常反映在資產(chǎn)負(fù)債表的負(fù)債欄。4.Overdraft

透支Anoverdraftoccurswhenmoneyiswithdrawnfromabankaccountandtheavailablebalancegoesbelowzero.透支是指當(dāng)客戶(hù)從銀行賬戶(hù)支取款項(xiàng)導(dǎo)致賬戶(hù)余額低于零時(shí)的狀態(tài)。KeySentences

重點(diǎn)句子1.Liabilitiesaredefinedasthepresentobligationofanentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefits.負(fù)債是指企業(yè)過(guò)去的交易或者事項(xiàng)形成的、預(yù)期會(huì)導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的現(xiàn)時(shí)義務(wù)。KeySentences

重點(diǎn)句子2.Examplesoflong-termliabilitiesarelong-termnotespayable,mortgagepayable,bondspayable,pension,anddeferredincometaxes.長(zhǎng)期負(fù)債的例子有：長(zhǎng)期應(yīng)付票據(jù)、應(yīng)付抵押款、應(yīng)付債券、年金以及遞延所得稅。KeySentences

重點(diǎn)句子3.Unlikenotespayable,whichnormallyrepresentanamountowedtoonelender,alargernumberofbondsarenormallyissuedatthesametimetodifferentlenders.債券與應(yīng)付票據(jù)不同，應(yīng)付票據(jù)通常代表對(duì)單一貸方人負(fù)債的數(shù)量，但是很多債券可以同時(shí)發(fā)行給多個(gè)貸方。QuestionsCanyouconcludethesimilaritiesanddifferencesofcurrentliabilitiesandlong-termliabilities?2.Canyoutellthecharactersoflong-termliabilities?UnitFiveShareholders’Equity所有者權(quán)益UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill learnthedefinitionofshareholders’equity. learntheconstitutionofshareholders’equity. learnthedefinitionandcharactersofcommonstock. learnthedefinitionandcharactersofpreferredstock.WordStudy詞匯學(xué)習(xí)equity/'ekw?t?/n.

股東權(quán)益；股權(quán)ownership/'??n???p/n.

所有權(quán)l(xiāng)adder/'l?d?/n.

階梯；途徑bankrupt/'b??kr?pt/adj.破產(chǎn)的leftover/'left??v?/adj.

殘余的outperform/a?tp?'f??m/vt.

勝過(guò)；做得比……好distribution/d?str?'bju???n/n.

分布；分配AccountingTerms會(huì)計(jì)術(shù)語(yǔ)Shareholder’sEquity

所有者權(quán)益Shareholder’sequityisdefinedastheexcessoftotalassetsovertotalliabilities,whichrepresentstheshareholders'ownershipinterestintheassetsofacorporation.所有者權(quán)益是總資產(chǎn)超過(guò)總負(fù)債的部分，代表了公司所有者享有的權(quán)益。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)2.ContributedCapital

投入資本Contributedcapitalistheamountofshareholders’equitythattheshareholdershavecontributedtothecompany.投入資本是所有者實(shí)際出資投入公司的那部分所有者權(quán)益。3.RetainedEarnings

留存收益Retainedearningsistheamountofshareholders’equitythatthecompanyhasearnedthroughprofitableoperationsandhasnotgivenbacktotheshareholders.留存收益是公司在經(jīng)營(yíng)過(guò)程中所創(chuàng)造的，但沒(méi)有分配給所有者而留存在公司的利益。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)4.CommonStock

普通股Commonstockisasecuritythatrepresentsownershipinacorporation.普通股是指可以代表企業(yè)所有權(quán)的一種證券。5.PreferredStock

優(yōu)先股Preferredstockisstockthatgivesitsownercertainpreferencesorrightssuperiortothoseofcommonstock.優(yōu)先股是能夠給予其股東一些優(yōu)于普通股股東的偏好或權(quán)利的股份。KeySentences

重點(diǎn)句子1.Acompanyissuesstockcertificatestoitsownersinexchangefortheirinvestmentstothebusiness.企業(yè)向所有者發(fā)行股票憑證，從而獲得他們對(duì)企業(yè)的投資。2.Holdersofcommonstockexercisecontrolbyelectingaboardofdirectorsandvotingoncorporatepolicy.普通股股東通過(guò)選舉董事會(huì)和對(duì)公司政策投票來(lái)實(shí)施控制。KeySentences

重點(diǎn)句子3.Ifthecompanygoesbankrupt,thecommonstockholderswillnotreceivetheirmoneyuntilthecreditorsandpreferredshareholdershavereceivedtheirrespectiveshareoftheleftoverassets.如果企業(yè)破產(chǎn)，普通股股東將在債權(quán)人和優(yōu)先股股東之后獲得清償。Questions1.Canyouexplainwhatisretainedearnings?2.Canyoufigureoutdifferencesbetweencommonstockandpreferredstock?UnitSixRevenue收入U(xiǎn)nitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewilllearnwhatrevenueis.understandhowtocalculatetherevenue.learnwhatfactorsrelatedtorevenues.learnthevarietyofrevenue.WordStudy詞匯學(xué)習(xí)circumstance/'s??k?mst?ns/n.環(huán)境，情況，事件，境遇encounter/?n'kaunt?/n.遭遇，偶然碰見(jiàn)vi.遭遇vt.邂逅，遇到additional/?'d???nl/adj.附加的，額外的loyalty/'l???lt?/n.

忠誠(chéng)，衷心，忠實(shí)desirable/d?'za??r?bl/adj.令人滿(mǎn)意的，值得要的equation/?'kwe??n/n.

方程式，等式，相等AccountingTerms會(huì)計(jì)術(shù)語(yǔ)1.Revenue

收入Revenuesaretheearningsorincomegeneratedbyafirmasaresultofitstradingactivities.收入是由公司從事其貿(mào)易活動(dòng)而產(chǎn)生的盈利或收入。2.MarketableSecurities有價(jià)證券Marketablesecuritiesareveryliquid,astheytendtohavematuritiesoflessthanoneyear.Furthermore,therateatwhichthesesecuritiescanbeboughtorsoldhaslittleeffectontheirprices.有價(jià)證券的流動(dòng)性很強(qiáng)，因?yàn)樗麄兺胁坏揭荒甑狡?。此外，在這些證券可以購(gòu)買(mǎi)或出售的速度對(duì)他們的價(jià)格影響不大。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)3.Long-termAsset長(zhǎng)期資產(chǎn)Long-termassetisastock,bondorotherassetthataninvestorplanstoholdforalongperiodoftime.投資者計(jì)劃持有的很長(zhǎng)一段時(shí)間的股票、債券或其他資產(chǎn)。4.PriceElasticityofDemand彈性需求Priceelasticityofdemandisameasureusedineconomicstoshowtheresponsivenessofthequantitydemandedofagoodorservicetoachangeinitsprice.

彈性需求是指需求量對(duì)價(jià)格變動(dòng)的反應(yīng)程度。KeySentences

重點(diǎn)句子1.Revenueshavenotingtodowiththeprofitgeneratedbyowner’sequityinvestment.Moreover,revenuecausesanincreaseinowner’sequity.收入與所有者權(quán)益投資產(chǎn)生的利潤(rùn)沒(méi)有關(guān)系，此外，收入的增加會(huì)增加所有者權(quán)益。KeySentences

重點(diǎn)句子2.Revenuesincludingsalesrevenue,servicerevenue(or,servicefee),interestrevenue,dividendincome,rent,etc.收入的類(lèi)型包括銷(xiāo)售收入、服務(wù)收入、利息收入、股息收入、租金等。3.Priceandsalesrevenuearerelatedtotheconceptofthepriceelasticityofdemand.價(jià)格和銷(xiāo)售收入都和價(jià)格彈性需求的概念有關(guān)系。Questions1.Canyouexplaintherelationshipbetweenquantityandprice?2.Canyouconcludethedifferencesofrevenuesandgains?UnitSevenExpense費(fèi)用UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill learnwhatexpenseisingeneral. learnwhatexpenseisinaccounting. learnthetypesofexpense. discusstherelationshipbetweenexpenseandowner’sequityWordStudy詞匯學(xué)習(xí)expense/?k'sp?ns/n.

損失，代價(jià)，消費(fèi)，開(kāi)支expenditure/?k'spend?t??/n.

支出，花費(fèi)，經(jīng)費(fèi)，消費(fèi)額category/'k?t?g?r?/n.種類(lèi)，分類(lèi)，范疇furniture/'f??n?t??/n.

家具，設(shè)備，儲(chǔ)藏物remit/r?'m?t/vt.寬恕，免除，減輕vi.

匯款n.移交的事物depletion/d?'p????n/n.消耗，損耗，放血WordStudy詞匯學(xué)習(xí)incurrence/?n'k?r?ns/n.招致，遭受distribution/d?str?'bju???n/n.分布，分配participant/pɑ?'t?s?p?nt/adj.

參與者，有關(guān)系的n.參與者accompany/?'k?mp?n?/vt.陪伴，伴隨vi.伴奏utility/ju?'t?l?t?/n.公益事業(yè)，水電費(fèi)flood/fl?d/vt.淹沒(méi)，充滿(mǎn)vi.涌出，涌進(jìn)n.洪水，泛濫AccountingTerms會(huì)計(jì)術(shù)語(yǔ)1.ExpenseandExpenditure費(fèi)用或支出Expenseandexpenditureisanoutflowofbusiness’seconomicresourcesresultingfromtheoperationalactivitiessuchas(sellinggoods,providingservicesorexchangingassets)exceptthosethatcomefromowners’distributedprofit.

費(fèi)用或支出指企業(yè)在銷(xiāo)售商品，提供勞務(wù)即他人使用本企業(yè)資產(chǎn)等日?；顒?dòng)中形成的，而與所有者分配利潤(rùn)無(wú)關(guān)的經(jīng)濟(jì)利益的流出。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)2.Wage工資Awageismonetarycompensation(orremuneration)paidbyanemployertoanemployeeinexchangeforworkdone.工資是雇主支付給完成的工作雇員的貨幣補(bǔ)償或報(bào)酬。3.Rental租金Rentalisalsoknownashiringorletting,isanagreementwhereapaymentismadeforthetemporaryuseofagood,serviceorpropertyownedbyanother.租金也稱(chēng)為招租或出租，是指支付臨時(shí)使用一個(gè)物品、服務(wù)或財(cái)產(chǎn)的協(xié)議。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)4.Tax稅費(fèi)Taxisafinancialchargeorotherlevyimposeduponataxpayer(anindividualorlegalentity)byastateorthefunctionalequivalentofastatetofundvariouspublicexpenditures.稅費(fèi)是一種金融費(fèi)用，是國(guó)家機(jī)構(gòu)向納稅人（個(gè)人或法人）征收的資助公共支出的一種費(fèi)用。KeySentences

重點(diǎn)句子1.Anexpensealwayscausesadecreaseinowner’sequity.Therelatedchangesintheaccountingequationcanbeeitheradecreaseinassetsoranincreaseinliabilities.

費(fèi)用重視會(huì)導(dǎo)致所有者權(quán)益減少，聯(lián)系會(huì)計(jì)等式的變化可以看出，減少資產(chǎn)可能會(huì)增加負(fù)債。2.Examplesofexpensesincludecostofsales,wages,rentals,insurances,utilities,interests,depreciation,andvariancetaxexpenses,etc.

費(fèi)用的例子包括銷(xiāo)售、工資、租金、保險(xiǎn)、公益事業(yè)、利息折舊、所得稅費(fèi)用等。KeySentences

重點(diǎn)句子3.Technically,anexpenseisaneventinwhichanassetisuseduporaliabilityisincurred.Intermsoftheaccountingequation,expensesreduceowners'equity.

從技術(shù)上說(shuō)，費(fèi)用是一項(xiàng)資產(chǎn)用盡或負(fù)債發(fā)生的事件。在會(huì)計(jì)等式而言，費(fèi)用會(huì)減少所有者權(quán)益。Questions1.Canyoudescribetherelationshipbetweenexpenseandeconomicbenefit?2.Canyouexplainwhyexpensedecreasesowner’sequity?UnitEightprofitandloss損益UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill definewhatisprofitandloss. understandtheequationofprofit. explaintheImportanceofprofitandloss. understandthetypeofprofit.WordStudy詞匯學(xué)習(xí)exceed/?k's??d/vt.超過(guò)，勝過(guò)vi.超過(guò)其他production/exceed/?k's??d/vt.pr?'d?k??n/n.

成果，產(chǎn)品，生產(chǎn)necessary/'nes?s?ri/n.必需品adj.

必要的，必然的peripheral/p?'r?f?r?l/adj.外圍的，次要的n.

外部設(shè)備private/'pra?v?t/adv.

私下地秘密地WordStudy詞匯學(xué)習(xí)institution/?nst?'tju???n/n.制度，建立，公共機(jī)構(gòu)，習(xí)俗shareholder/'?e?h??ld?/n.

股東，股票持有人charity/'t??r?t?/n.

慈善，施舍，慈善團(tuán)體cover/'k?v?/vt.

包括，采訪(fǎng)，報(bào)道vi.

覆蓋，替代n.

封面，封皮AccountingTerms會(huì)計(jì)術(shù)語(yǔ)1.OperatingProfit

運(yùn)營(yíng)利潤(rùn)Theoperatingprofitrefersttoaprofitearnedfromafirm’snormalcorebusinessoperations.Thisvaluedoesnotincludeanyprofitearnedfromthefirm’sinvestments(suchasearningsfromfirmsinwhichthecompanyhaspartialinterest)andtheeffectsofinterestandtaxes.運(yùn)營(yíng)利潤(rùn)是指公司從正常核心業(yè)務(wù)所賺取的利潤(rùn)。該利潤(rùn)不包括公司的投資（比如公司同游的部分利息收益），以及利息和稅項(xiàng)的影響。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)2.NetProfit凈利潤(rùn)Netprofitreferstotheperiodicchangeinowner’sequityornetassetsofanentityasaresulttotransactionsandothereconomiceventsthatresultinrevenues,expenses,gainsandlosses.Netincomeisdeterminedbyrevenues,expenses,gainsandlossesasfollow:netincome=revenue-expenses+gains-losses.凈利潤(rùn)是指所有者權(quán)益或凈資產(chǎn)的周期性變化所造成的交易或經(jīng)濟(jì)活動(dòng)對(duì)收入，費(fèi)用，收益和損失的結(jié)果。凈利潤(rùn)由收入，費(fèi)用，收益和損失決定：凈收入＝收入－費(fèi)用＋收益－損失。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)3.TotalProfit

利潤(rùn)總額Totalprofitisacommonmeasureofacompany’ssuccessequaltothenetrevenuethatremainsonceallcostshavebeendeducted.Thetotalprofitforabusinessformsthebaseincomethatisusedtocomputetaxanddeterminehowmuchofadividendtopaytoshareholdersofrecord.總利潤(rùn)是指衡量一個(gè)公司成功的指標(biāo)，通常是等于扣除所有成本的營(yíng)收。利潤(rùn)總額是主要用于計(jì)算稅和確定支付股東股利的基礎(chǔ)收入。KeySentences

重點(diǎn)句子1.Abusinessmakesprofitwhen,overperiodoftime,itsrevenueexceedsitsexpenseofproduction.企業(yè)的利潤(rùn)是指在一段時(shí)期內(nèi)，收入超過(guò)了支出的費(fèi)用。

2.Formanybusinesses,especiallythosethatareprivatelyowned,profitsareveryimportantandareoftenusedasameasureofsuccess.對(duì)于許多企業(yè)來(lái)說(shuō)，尤其是私營(yíng)企業(yè)，利潤(rùn)是非常重要的，經(jīng)常被用來(lái)作為衡量成功的標(biāo)準(zhǔn)。KeySentences

重點(diǎn)句子3.Charitiesandorganizationsdonotseektomakeprofits.Charitiesseektorisethemaximumamountofincomepossible,whilstothernon-profitmakingorganizationsaimtoprovideahigh-classproduct,whilstearningenoughtocovercost.

慈善機(jī)構(gòu)和非營(yíng)利組織不以盈利為目的，慈善機(jī)構(gòu)的目標(biāo)是提高收入的最高金額，而非營(yíng)利組織的目標(biāo)提供一個(gè)高級(jí)產(chǎn)品，其收入足以支付成本。Questions1.Canyoudescribetheimportantofprofit?2.Canyouexplaintherelationshipbetweenrevenueandprofit?UnitNineAccountingEquation會(huì)計(jì)等式UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill learntherelationshipofelementsoffinancialstatements. understandwhatisaccountingequation. learntojournalizetransactions. knowhowtotransferthebalancesfromthetemporaryaccountstothepermanentaccount.WordStudy詞匯學(xué)習(xí)claim/kle?m/n.要求；債權(quán)subdivision/s?bd?'v??n/n.細(xì)分；分部invest/?n'vest/vi.

投資，入股acquisition/??kw?'z???n/n.

獲得物，獲得assume/?'sju?m/vt.承擔(dān)；假定creditor/'kred?t?/n.債權(quán)人，貸方AccountingTerms會(huì)計(jì)術(shù)語(yǔ)1.AccountingElements

會(huì)計(jì)要素Accountingelementsrefertothebasicclassificationforaccountingobjectsandthespecificationofaccountingcalculationobjects.會(huì)計(jì)要素是會(huì)計(jì)對(duì)象的基本分類(lèi)以及會(huì)計(jì)核算對(duì)象的規(guī)定。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)2.AccountingEquation

會(huì)計(jì)等式Accountingequationrepresentstherelationshipbetweentheassets,liabilities,andowner'sequityofabusiness.Itisthefoundationforthedouble-entrybookkeepingsystem.Foreachtransaction,thetotaldebitsequalthetotalcredits.Itcanbeexpressedas:Assets=liabilities+Owner’sEquity會(huì)計(jì)等式代表了一個(gè)企業(yè)資產(chǎn)、負(fù)債以及所有者權(quán)益之間的關(guān)系，這是復(fù)式記賬法的基礎(chǔ)。對(duì)于每一筆業(yè)務(wù)，借方總額與貸方總額都相等。會(huì)計(jì)等式可以表示為：資產(chǎn)=負(fù)債+所有者權(quán)益。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)3.AccountingPeriod

會(huì)計(jì)期間Accountingperiodistheperiodforwhichbooksarebalancedandthefinancialstatementsareprepared.Generally,theaccountingperiodconsistsof12months.Howeverthebeginningoftheaccountingperioddiffersaccordingtothejurisdiction.會(huì)計(jì)期間是調(diào)節(jié)會(huì)計(jì)賬簿平衡，準(zhǔn)備財(cái)務(wù)報(bào)表的期間。會(huì)計(jì)期間通常是12個(gè)月，然而根據(jù)權(quán)限的不同會(huì)計(jì)期間的開(kāi)始時(shí)間有所不同。AccountingTerms會(huì)計(jì)術(shù)語(yǔ)4.PermanentAccount

永久性賬戶(hù)Apermanentaccountholdsfinancialinformationformultipleaccountingperiods.永久性賬戶(hù)為多個(gè)會(huì)計(jì)期間提供會(huì)計(jì)信息。KeySentences

重點(diǎn)句子1.Theaccountingequationshowsthebasicrelationshipbetweentheaccountingelements.Assetsarebasicallytheeconomicresourcesownedbyabusiness,liabilitiesandowner’sequityaretherightsorclaimsagainsttheseeconomicresources.會(huì)計(jì)等式表明了會(huì)計(jì)要素之間的基本關(guān)系。資產(chǎn)是企業(yè)擁有的經(jīng)濟(jì)資源，負(fù)債和所有者權(quán)益則是對(duì)這些經(jīng)濟(jì)資源的權(quán)利或要求權(quán)。KeySentences重點(diǎn)句子2.Inthisequation,revenuesandexpensesareshownassubdivisionsofowner’sequity,becauserevenuescanincreaseowner’sequitywhileexpensescandecreaseowner’sequity.在這個(gè)等式中，收入和費(fèi)用作為所有者權(quán)益的子項(xiàng)目列示，原因如上所述，收入引起所有者權(quán)益的增加，費(fèi)用則是所有者權(quán)益的減少。KeySentences

重點(diǎn)句子3.Thissingletransactionisrecordedfortwotimes,oneasanassetandtheotherasequity.Everytransactionisrecordedatleasttwice.Itiscalleddouble-entrybookkeeping.我們對(duì)這筆交易進(jìn)行了兩次記賬，一次作為資產(chǎn)，另一次作為權(quán)益。這種對(duì)每次交易都進(jìn)行至少兩次記賬的方式叫做復(fù)式記賬。KeySentences

重點(diǎn)句子4.Equityisusuallyregardedasasourceofassets,andthat’swhyitbecomesnecessarytosubdividetheowner’sinterestintotwoseparateitems.我們通常認(rèn)為權(quán)益是資產(chǎn)的來(lái)源，因此將所有者權(quán)益細(xì)分為兩個(gè)項(xiàng)目是必要的。Questions1.Whatdoestheaccountingequationshows?2.Iftheassetsincrease,andtheliabilitiesremainsunchanged,thenwhatwillhappentotheequity?UnitTenDouble-EntryAccountingSystem復(fù)式記賬法UnitObjectives

單元學(xué)習(xí)目標(biāo)Inthisunit,wewill learnthedefinitionofdouble-entrysystem.Understandtheprinciplesofdouble-entrysystem.beabletouseT-accounttocalculatethebalances

.usedouble-entrysystemtoanaly