2012CPA会计英语第二单元(完整版)

Unit 2 Financial Statement Elements-Assets

Financial asset

IAS 39 classifies financial assets under the following categories:

Financial assets at fair value through profit or loss （以公允价值计量且其变动计入当期损益的金融资产）: these are held for trading or elected to be classified in this category. Derivatives are always classified as held for trading unless they are effective hedges （有效套期）.

Financial assets held for trading 交易性金融资产

Derivatives 衍生工具

On the balance sheet at fair value with gains and losses immediately recognized through profit and loss account.

Held-to-maturity investments（持有至到期投资）: are financial assets with fixed or determinable payments and fixed maturity（到期）that an entity has the positive intent and ability to hold to maturity.

Loans and receivables: 贷款和应收款项

Both held to maturity investments and loans and receivables are carried at amortized cost using the effective interest method （实际利率法下的摊余成本）.

Available-for-sale financial assets （可供出售的金融资产）: are any financial assets designated as such or that do not fall into any of the three categories above.

Available-for-sale financial assets are carried at fair value with gains and losses recognized directly in equity but recycled to income on disposal （处置时要将公允价值累计变动额从所有者权益中转出，重新计入当期损益）.

Illustration:

(1) A company invests $5,000 in 10% debentures. The debentures are repayable at a premium after 3 years. The effective rate of interest is 12%. What amounts will be shown in Income Statement and Balance Sheet for year 1-3?

(2) A company invested in 10,000 shares of a listed company in 11/20x7 at a cost of $ 4.2 per share. At 31/12/2007, the s hares have a market value of $ 4.9. The company are planning on selling these shares in 2008/4.

Prepare extracts from Income Statement for 31/12/20x7 and Balance Sheet at that date.

(3) A company invested in 10,000 shares of a listed company in 10/20x7 at a cost of 4.9 per share. At 31/12/2007, the shares have a market value of $ 4.2. The company are not planning on selling these shares in the short term. Prepare extracts from Income Statement for 31/12/20x7 and Balance Sheet at that date.

Solution:

(1) Assumed held to maturity-amortized cost

Income Statement

Investment income 1 2 3

600 612 625

Balance Sheet :

1 2 3

Non-current asset :

Investment: 5,100 5,212 0

Working

Year b/f investment inc12% Cash received 10% c/f

1 5,000 600 (500) 5,100

2 5,100 612 (500) 5,212

3 5,212 625 (500)

(5,337) 0

(2) This is a fair value through profit or loss asset as it is held for sale in the short term. Change in value recognized in Income Statement.

Income Statement :

Investment income ( 10,000 x (4.9-4.2)) 7,000

Balance Sheet :

Current Assets:

Investment (10,000 x 4.9) 49,000

(3) This is an available for sale investment.

Income Statement:

Investment income: 0

Balance Sheet :

Non-current asset:

10,000 x 4.2 42,000

Equity:

Reserve 10,000*(4.2-4.9) (7,000)

Inventory

The cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

存货成本包括采购成本，加工成本以及使存货达到目前场所和状态所发生的其他成本。

Inventories are valued at lower of cost and NRV（Net Realizable Value）at the balance sheet date.

存货期末应当按照成本与可变现净值孰低计量。

NRV is the estimated selling price in the ordinary course of business, less the estimated cost of completion and the estimated costs necessary to make the sale. Any write-down to NRV should be recognized as an expense in the period in which the write-down occurs.

Dr Asset impairment loss

Cr Provision for the decline in value of inventories

借：资产减值损失

贷：存货跌价准备

Perpetual Inventory System （永续盘存制）

This involves keeping a current and continuous record of all stock transactions on an inventory card or computer record for each type of inventory item held.

Periodic inventory system (定期盘存制)

The costs of additional stock purchases during the year are recorded in the Purchases Journal. When an item of stock is sold, only one entry is made and that is to record the sale at selling price. Since no record of the goods sold is maintained during the period, it is necessary to count the units on hand to determine the cost of goods on hand (or unsold) at the period end.

There are 4 methods of valuing stock:

(a) Specific identification （个别计价法）- Specific costs are attributable to identified items of inventory.

(b) First-in-first-out (FIFO) （先进先出）- Assumes goods are sold in order of their receipt, i.e. first price in is the first price out. Ending stock is always valued at the latest price.

(c) Last-in-first-out (LIFO) （后进先出）- Assumes goods are sold in the reverse order of their receipt, i.e. last price in is the first price out. Ending stock is valued at the earliest price. (not

allowed in IAS 2)

(d)Weighted average (A VCO) （加权平均）- The weighted average cost per unit of stock is measured by dividing total cost of goods available for sale by total number of units available for sale.

Consistency: An entity shall use the same cost formula for all inventories having a similar nature and use to the entity. For inventories with a different nature or use, different cost formulas may be justified.

Illustration：

During an inventory count on 31 March 2004 items that had cost $6 million were identified as being either damaged or slow moving. It is estimated that they will only realize $4 million in total, on which sales commission of 10% will be payable.

Answer：

The damaged and slow moving inventory should be written down to its estimated realizable value. This is $3·6 million ($4 million less sales commission at 10%). Therefore the required write down is $2·4 million ($6 million – $3·6 million).

Dr Asset impairment loss $2.4

Cr Provision for the decline in value of inventories $2.4

Initial measurement初始计量

?At cost.

?That is all necessary costs involved in bringing the asset into working condition. （达到

固定资产预定可使用状态前所发生的一切合理必要的支出）

Purchase price (less trade discount , not cash discount)

Add:

Import duties and non-refundable purchase taxes

Directly attributable costs:

?Site preparation cost

?Initial delivery and handling costs

?Installation costs

?Testing costs whether the asset is functioning properly;

?Professional fees

?Borrowing costs (Refer to IAS23)

?Present value of future clean-up costs if the entity has an obligation to incur such costs (Refer to IAS37 Provision, contingent assets and liabilities) 存在弃置费用的固定资产

Excluding:

?Administration and general overheads

?Abnormal costs

?Costs incurred after the asset is physically ready for use

Exchanges of assets 资产交换

IAS 16 specifies that exchange of items of PPE regardless of whether the assets are similar, are measured at fair value, unless the exchange transaction lacks commercial substance （商业实质）or the fair value of neither of the assets exchanged can be measured reliably. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up.

Subsequent expenditure 后续支出

?Capital expenditure (资本化支出)--Subsequent expenditure on property, plant and equipment

should only be capitalized if it improves performance e.g. faster production or higher quality output.

?Revenue expenditure（费用化支出）--All other expenditure incurred to maintain the

economic benefits originally expected should be expensed in Income Statement.

Depreciation methods

Straight line:

Annual Depreciation = (Cost-residual value残值)/useful life

Reducing balance

Annual Depreciation = Net book value opening balance* depreciation rate%

Sum of Digits

Annual Depreciation =(cost-residual value)*depreciation rate%

Machine hours

Depreciation per machine hour = (Cost-residual value)/total machine hours

Dr: Depreciation expense

Cr: Accumulated depreciation

Disposal of PPE 固定资产的处置

Profit or loss on disposal = Net proceeds – Carrying Value of the asset

Recognized as income or expense in I/S

The useful lives of assets or depreciation method should be reviewed at least at each financial year-end and change of useful life or method is a change in accounting estimate not a change in

accounting policy.

Illustration：

Louisville Farms paid $432,000 cash for a prize-winning stallion on January 1, 2002. The stallion is depreciated on a straight-line basis. Estimated useful life was nine years, with no residual value.After owning the animal for six years and five months, Louisville Farms sold the stallion on May 31, 2008, for cash of $85,000. Depreciation had last been recorded on December

31, 2007.

Required：

a)Compute the book value of the stallion at May 31, 2008, the date of sale.

b)Compute the gain or loss on the sale of the stallion.

Answer：

a)Book value of the stallion at May 31, 2008

Original cost ......................................................................... $432,000

Depreciation for 6 years (year 1 through year 6)

($432,000 ÷ 9) x 6 years ....................................................... $288,000

Depreciation for 5 months in year 7

[($432,000 cost ÷ 9 years) x 5/12] ....................................... $ 20,000

Accumulated depreciation to May 31, 2008 ......................... (308,000) Book value of stallion at May 31, 2008 ...................... $ 124,000

b)Loss on sale of the stallion:

Sales price $85,000 - $124,000 book value .......................... $ 39,000 loss

Intangible Assets

Research and development costs Research Expense as incurred

Development Capitalized as intangible assets if all following criteria have been met

:

technical feasibility to complete.

intention to complete.

generate probable future economic benefits

availability of adequate technical, financial and other resources to complete.

ability to measure reliably the expenditure attributable to the intangible asset during its development. The cost of an internally generated intangible asset is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria. The earlier expenditure which have been expensed should not be retrospectively recognized at a later date as part of the cost of an intangible asset.

内部开发无形资产的成本仅包括在满足资本化条件的时点之后的支出。对于之前已经费用化计入当期损益的支出不在进行调整。 Measurement after initial recognition

Cost model (more commonly used in practice), the accounting treatment is that intangible assets should be carried at cost less amortization and any impairment losses.

An entity must assess whether the useful life of an intangible asset is finite or indefinite. With a finite useful life 使用寿命有限

? Amortization 摊销

?

Normally the straight-line method with a zero residual value

should be used. 直线法摊销，残值为零

With a indefinite useful life

使用寿命不确定?Not amortized.

?Instead an impairment review must be carried out at least annually.

Investment Property

Investment property is defined by IAS 40 as land or a building held to earn rentals or for capital appreciation or both, rather than for use or for sale in the ordinary course of business.

投资性房地产持有的目的是为了赚取租金或资本增值。

Accounting treatment

?Investment properties should initially be measured at cost.

?IAS 40 then gives a choice between following a cost model or a fair value model.

Fair value model

The asset is revalued to fair value at the end of each year. The change in fair value (gain or loss) will then be shown directly in the income statement.

(公允价值变动损益：Gain/loss of the change of fair value)

No depreciation is charged on the asset.

If it is impossible to measure fair value reliably, then the cost-based model should be adopted.

Changing models

once the entity has chosen the fair value or cost model, it should apply it to all its investment property.

It should not change from one model to the other unless the change will result in a more appropriate presentation.

IAS 40 states that it is highly unlikely that a change from the fair value model to the cost model will result in a more appropriate presentation.

Transfers

Transfer to or from investment property should only be made when there is a change in use.

From investment property to owner occupied:

Cost = Fair value at date of change

Difference between fair value and carrying amount should be recognized in the income

statement.

企业将采用公允价值模式计量的投资性房地产转换为自用房地产时，应当以其转换日的公允价值作为自用房地产的账面价值，公允价值与原账面价值的差额计入当期损益。

From owner occupied to investment property:

Revalue from cost to fair value

If the fair value is higher than carrying amount, the difference should be recognized in the reserve.

企业将自用房地产转换为采用公允价值模式计量的投资性房地产时，应当以其转换日的公允价值作为投资性房地产的入账价值，结转原已计提的累计折旧或减值准备，转换日公允价值小于账面价值的，差额计入当期损益，转换日公允价值大于账面价值的，差额计入资本公积。

Example:

A building has been using as a head office. On 30 June 2009 it was rent out. It had an original cost on 1 January 2000 of $250,000 with useful life 50 years. At 30 June 2009 its fair value was $350,000.

Dr Investment property $350,000

Dr Accumulated Depreciation (250,000/50*9.5) $47,500

Cr PPE $ 250,000

Cr Capital reserve $147,500

Impairment of assets

The objective of IAS 36 Impairment of assets is to set rules to ensure that the assets of an

enterprise are carried at no more than their recoverable amount

An asset has been impaired if its carrying value in the Statement of Financial Position

exceeds its recoverable amount.

资产减值，是指资产的可回收金额低于其账面价值。

The recoverable amount is the greater of net selling price (selling price less direct costs of

sale )and value in use (Present Value of future cash flows generated by the asset discounted at a pre-tax market determined rate which allows for the risks specific asset)

Carrying Value > Recoverable Amount

Greater of

Fair value less costs to sell Value in Use (PV of future cash flow)

资产的可回收金额，应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值之间较高者确定。

An entity should assess at the end of each reporting period whether there are any indications of impairment （减值迹象）to any assets.

Recognition and measurement of an impairment loss

Impairment losses are recognized in the income statement immediately and future depreciation charges are adjusted to depreciate the recoverable amount of the asset over its remaining useful economic life.

Reversal of previous impairment losses is not permitted.

资产减值损失计入当期损益，在以后期间对该固定资产计提折旧时，应当以固定资产的账面价值为基础计提每期的折旧额。资产减值准则规定，资产减值损失一经确认，在以后期间不得转回。

Cash-generating units (CGUs)

a.If it is not possible to calculate the recoverable amount for an individual asset, the recoverable

amount of the asset’s cash-generating unit should be measured instead.

b.Cash generating unit is the smallest identifiable group of assets for which independent cash

flows can be identified and measured.

c.Impairment should be calculated for the unit as a whole.

d. A cash-generating unit to which goodwill has been allocated is tested for impairment annually.

The carrying amount of the unit, including goodwill, is compared with the recoverable amount.

e.When an impairment loss is recognized for a cash-generating unit, the loss should be allocated

between the assets in the unit in the following order:

1st goodwill allocated to the group of assets

2nd other assets on a pro-rated basis

减值损失金额应当按照下列顺序进行分摊:

1. 抵减分摊至资产组中商誉的账面价值

2. 根据资产组中除商誉之外的其他各项资产的账面价值所占比重，按比例抵减其他各

项资产的账面价值。

f.In allocating the impairment loss, the carrying amount of an asset should not be reduced

below the highest of: (1)net selling price (2)Value in use (if determinable) and (3) zero.

抵减后的各资产的账面价值不得低于以下三者之中最高者：该资产的公允价值减去处置费用后的净额，该资产预计未来现金流量的现值和零。

Illustration:

ABC company runs a unit that suffers a massive drop in income due to a machine breakdown on 1 January. The following carrying values were recorded in the books immediately prior to the impairment:

$m

Goodwill 20

Technology 5

Brands 10

Land 50

Buildings 30

Other net assets 40

The recoverable value of the unit is estimated at $85 million. The technology is worthless, following its complete failure. The other net assets include stock, debtors and creditors. It is considered that the book value of other net assets is a reasonable representation of its net realizable value.

Required: Show the impact of the impairment

—（本章完）—

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财务管理专业英语 句子及单词翻译

Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。

会计专业英语 作业第二版本(1)

Chapter 5课后习题 赵若寒 杨琬莹 邓凤兰 荆阳梅

第一部分选择题

1、In general terms,financial assets appear in the balance sheet at:a.Face value b.Current value c.Cost d.Estimated future sales value A

现值成本 估计未来销售价值 账面价值A B C D

2、which of following practices contributes to efficient cash management? C a.Never borrow money — maintain a cash balance sufficient to make all necessary payments b.Record all cash receipts and cash payments at the end of the month when reconciling the bank statements c.Prepare monthly forecasts of planned cash receipts,payments and anticipated cash balances up to a year in advance d.pay each bill as soon as the invoice arrives

提前准备好每月 预估计划的现金 收入、支付和预 期现金余额 发票一到， 就立即付款 协调银行对账单的 时候，在月末记录 所有的现金收入和 现金支付 永远不要借钱 ——保持足够的 现金余额来支付 所有必要的款项 A B C D

会计方面专业术语的英文翻译

会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额

balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款

会计科目英文缩写

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable

应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment

南开19秋学期(1709、1803、1809、1903、1909)《会计专业英语》在线作业答案2

【南开】19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业答案2 试卷总分:100 得分:100 一、单选题 (共 20 道试题,共 40 分) 1.Characteristics of a corporation include （） [A.]shareholders who have limited liability [B.]shareholders who are mutual agents [C.]its inability to own property [D.]direct management by the shareholders (owners) [仔细阅读上述试题，并完成作答] 参考选择:A 2.Sinking Fund Cash would be classified on the balance sheet as （） [A.]an investment [B.]an intangible asset [C.]a fixed asset [D.]a current asset [仔细阅读上述试题，并完成作答] 参考选择:A 3.One of the main disadvantages of the corporate form is the( ) [A.]professional management [B.]double taxation of dividends [C.]corporation must issue stock [D.]charter [仔细阅读上述试题，并完成作答] 参考选择:B 4.If the maker of a promissory note fails to pay the note on the due date, the note is said to be( ) [A.]displaced [B.]dishonored [C.]dishonored [D.]disallowed [仔细阅读上述试题，并完成作答] 参考选择:B 5.The interest rate specified in the bond indenture is called the ( ) [A.]market rate [B.]effective rate [C.]discount rate [D.]contract rate [仔细阅读上述试题，并完成作答] 参考选择:D

最新会计方面专业术语的英文翻译

acceptance 承兑 account 账户 accountant 会计员accounting 会计 accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付 advertising expense 广告费agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴amalgamation 合并amortization 摊销

amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款

中国会计科目的中英文对照

中国会计科目的中英文对照—负债类 二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable

应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest