会计英语

会计英语

Account 帐户 Accounting system 会计系统 Audit 审计 Balance sheet 资产负债表

Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测

Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息

Government Accounting Office 政府会计办公室 Income statement 损益表

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会

Integrity 整合性 Internal auditing 内部审计

Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系

Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩

Disclosure 批露 Expenses 费用

Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债

Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润

Revenue 收入 Sole proprietorship 独资企业

Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 1、 financial statement(report) 财务报表（报告）

2、 balance sheet 平衡表，资产负债表3、 income statement 收益表，损益表 4、 statement of cash flows 现金流量表5、 original cost 原始成本 6、 book value 帐面价值7、 asset 资产

8、 liability 负债9、 owners equity 所有者权益

10、 current asset 流动资产11、 long-term asset 长期资产 12、 cash 现金13、 accounts receivable 应收帐款

14、 fixed assets 固定资产15、 accumulated depreciation 累计折旧 16、 intangible asset 无形资产17、 patent 专利权

18、 trademark 商标（权）

19、 franchise 特许经营权资产负债率 asset-liability ratio 流动比率 current ratio 速动比率 quick ratio

存货周转率 inventory turnover

应收账款周转率 account receivable turnover 应收账款周转天数 collection period (days) 流动资产周转次数 current assets turnover 总资产周转次数 total assets turnover 税前利润率 Pre-tax profit ratio 税后利润率 after-tax profit ratio 净资产收益率 return on equity

总资产回报率 return on total assets 费用利润率 cost profit ratio

资产负债率=负债总额/资产总额 流动比率=流动资产/流动负债

速动比率=(流动资产-存货)/流动负债 存货周转次数 = 销售成本/存货

应收账款周转次数 = 销售收入/应收账款

应收账款平均周转天数 = 365 天 / 应收账款周转次数

流动资产周转次数 = 销售收入 / 流动资产 总资产周转次数 = 销售收入 / 资产总额 税前利润率 = （利润总额 / 销售收入） 税后利润率 = （净利润 / 销售收入） 费用利润率=利润总额/(管理费用+财务费用+销售费用)

总资产回报率 = （净利润 / 资产总额） 净资产收益率 = （净利润 / 所有者权益） 1. Quick ratio = (current assets - inventory) / current liability 2. Current ratio = current assets / current liability

3. Assets liability ratio = total liability / total assets 4. Inventory turnover = cost of sales / inventory

5. Account receivable turnover = net sales / accounts receivable 6. Collection period (days) = (accounts receivable / net sales) * 365 7. Current assets turnover = net sales / current assets 8. Total assets turnover = net sales / total assets 9. Pre-tax profit ratio = total profits / net sales 10. After-tax profit ratio = net earnings / net sales

11. Cost profit ratio = total profits/(management expenses + finance expenses + selling expenses)

12. Return on equity = net earnings / total shareholder’s equity; 13. Return on total assets = net earnings / total assets;

财务报表科目对照表——资产负债表/ Balance Sheet

货币资金 Cash in bank & on hand 存货 Inventories

应收帐款净额 Accounts receivable net 其它流动资产 Other current assets 流动资产合计 Total current assets

长期投资 Long term investment 固定资产原值 Fixed assets-cost

固定资产净值 Fixed assets-net value 无形资产及递延资产 Intangible assets & Deferred assets 其他资产 Other assets 资产合计 Total assets

短期借款 Short term loans 应付帐款 Accounts payable

其他流动负债 Other current liabilities 流动负债合计 Total current liabilities

长期借款 Long term loans

其他长期负债 Other long term liabilities

长期负债合计 Total long term liabilities 少数股东权益 Minority shareholders’equity

实收资本 Paid in capital 资本公积和盈余公积 Accumulated surplus 未分配利润 Retained profits 所有者权益 Total shareholders’equity 负债及所有者权益合计 Total liabilities &shareholders’ equity 财务报表科目对照表——损益表/ Income Statement

主营业务收入 Net sales 销售成本 Costs of sales

销售毛利 Gross profit on sales 销售费用 Selling expenses 管理费用 Management expenses 财务费用 Finance expenses 期间费用 Total expenses 主营业务利润 Profit on sales 其它业务利润 Income from other operation 营业利润 Operating profits 营业外收入 Non-operating income 营业外支出 Non-operating expenses 其它收入（支出） Other income(expenses) 利润总额 Total profits 所得税 Income taxes 净利润 Net earnings

1、 Give a brief explanation for the following terms(10%) (1) Journal entry (2) Going concern

(3) Matching principle (4) Working capital

(5) Revenue expenditure

2. Please read the following passage carefully and fill in each of the 11 blanks with a word most appropriate to the content (10%)

(1) The double-entry system of accounting takes its name from the fact that every business transaction is recorded by (____) types of entries: 1: (_____) entries to one or more accounts and

2: credit entries to one or more accounts. In recording any transaction, the total dollar amount of the (______) entries must (_____) the total dollar amount of credit entries.

(2) Often a transaction affects revenues or expenses of two or more different periods, in these cases, an (_____) entries are needed to (_____) to each period the

appropriate amounts of revenues and expenses. These entries are performed at the (_____) of each accounting period but (_____) to preparing the financial statements. (3) Marketable securities are highly (_____) investments, primarily in share stocks and bounds, (____) can be sold (_____) quoted market prices in organized securities exchanges.

3.Translate the following Chinese statements into English (18%) (1) 财务报表反映一个企业的财务状况和经营成果，是根据公认会计准则编制的。这些报表是为许多不同的决策者，许多不同的目的而提供的。

纳税申报单则反映应税收益的计算，是由税法和税则规定的概念。在许多情况下，税法和公认会计准则相似，但两者却存在实质上的不同。 一起考研社区真情奉献

（2） 审计师不保证财务报表的准确性，他们仅就财务报表的公允性发表专家意见。然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。 www.17ky.cn社区奉献

4. Translate the following statements into Chinese (12%)

(1) Accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. Rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. In many ways generally accepted accounting principles are similar to the rules established for an organized sport shuch as football or basketball. (2) Accounting have devised procedures whereby the flows of cash receipts and payments are spread over a period of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period. The income concept as applied in the

real world involves numerous decisions and judgmenmts.

5. Multiple choice questions (choose the best for your answer) (10%)

(1) The CPA firm auditing XY Recording Service found that retained earning were understated and liabilities were overstated. Which of the following errors could have been the cause?

A. Making the adjustment entry for depreciation expenses twice; B. Failure to recored interest accrued on a note payable;

C. Failure to make the adjusting entry to recored revenue which had been earned but not yet billed to clients;

D. Faillure to recored the earned portion of fees received in advance.

(2) How will net income be affected by the amortization of a discount on bonds payable? A. Interest expense is increased, so net income is decreased; B. Interest expense is decreased, so net income is increased; C. Interest expense is increased, so net income is increased; D. Interest expense is decreased, so net income is decreased; (3) A stock dividend

A. Increase the debt-to-equity ratio of a firm; B. Decrease future earnings per share; C. Decrease the size of the firm; D. Increase sharholder’s wealth; E. None of the above.

(4) A company had sales in both 1999 and 2000 of $200000. Cost of sales for 1999 was $140000. In computing the cost of sales for 1999, an item of inventory purchased in 1999 for $50 was incorrectly written down to current replacement cost of $35. The item is currently selling in 2000 for $100, its normal selling price. As a result of this error:

A. Income for 1999 is overstated;

B. Cost of sales for 2000 will be overstated; C. Income for 2000 will be overstated;

D. Income for 2000 will not be affected.

E. None of the above. (5)Using the data presented below, calculate the cost of sales for the BC Company for 1999. 来源：www.17ky.cn Current ratio 3.5 Quick ratio 3.0

Current liabilities 12/31/1999 $600000 Inventory 12/31/1999 $500000 Inventory turnover 8.0

The cost of sales for the BC Company for 1999 was: A. $1600000; B. $2400000;

本文来源：https://www.bwwdw.com/article/lde5.html