第一篇：會計專業(yè)英語

Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded company must release their financial statements each year.These statements are used by investors, banks and creditors to determine the financial health of the company and its suitability for investment or extension of credit.In order to properly compare and evaluate companies and their results, the financial statement must provide similar information in a similar format.Every country has its own generally accepted accounting principles, and all publicly released financial statements must comply with these rules..Although there is no comprehensive list of generally accepted accounting principles, the structure is based around four key assumptions, four basic principles and four basic constraints..Four Key Assumptions

The key assumptions in generally accepted accounting principles are: business entity, going concern, monetary unit and time period principle.The business entity assumption is the idea that the business functions as a legal and financial entity separate from its owners or any other business.This assumption means that all the amounts shown as revenue or expense in the financial statements are for the business alone and do not include any personal expenses.“Going concern” is the assumption that the business will operate for the foreseeable future.This is important when calculating the values for assets, depreciation and amortization.The monetary unit assumption is that all the amounts listed use one stable currency, and that any amounts in another currency are clearly listed.“Time period” assumes that all the transactions reported did in fact occur within the time period as listed.Four Basic Principles

The four basic principles in generally accepted accounting principles are: cost, revenue, matching and disclosure.The cost principle refers to the notion that all values listed and reported are the costs to obtain or acquire the asset, and not the fair market value.The revenue principle states that all revenue must be reported when is it realized and earned, not necessarily when the actual cash is received.This is also known as accrual accounting.The matching principle holds that the expenses in the financial statement must be matched with the revenue.The value of the expense is included in the financial statements when the work product is sold, not necessarily when the work or invoice is issued.Finally, the disclosure principle holds that information pertinent to make a reasonable judgment on the company's finances must be included, so long as the costs to obtain that information is reasonable.Four Basic Constraints

The four basic constraints in generally accepted accounting principles are: objectivity, materiality, consistency and prudence.The objective constraint states that all the information included in the financial statements must be supported by independent, verifiable evidence.When deciding what to include or exclude from the financial statements, the significance of the item must be considered under the materiality constraint.If this information would be significant to a reasonable third party, it must be included.The company is required to use the same accounting methods and principles each year under the consistency constraint and any variation must be reported in the financial statement notes.Under the constraint of prudence, accountants are required to choose a solution that reduces the likelihood of overstating assets and income.Each country has a financial accounting standards board, which works closely with the boards in other countries to resolve common problems in a systematic, coherent way.There are several international organizations encouraging the development of a single, international board to administer a greater level of uniformity in accounting standards around the world.

第二篇：會計專業(yè)英語簡歷

會計專業(yè)畢業(yè)生的英文簡歷模板

會計是當(dāng)前最為熱門的專業(yè)之一，這個行業(yè)也是最為賺錢的職業(yè)之一。不過很多剛剛畢業(yè)的畢業(yè)生，還是不清楚會計英語簡歷的寫作規(guī)范是怎樣的。[本文由114大學(xué)生網(wǎng)——大學(xué)生的百事通 收集整理]

會計專業(yè)英語簡歷模板

PERSONAL

Address: 602#, 5 Hong Run Apartment, 2179 Pu Dong(S.)Road, BeiJing

Tel:(8621)*************

Mob:(86)***

E-mail: office@icxo.com

09/86-07/90 Bachelor of Economics

Shanghai University of Finance & Economy

09/83-07/86 The High School Affiliated to Fu Dan University

WORKING EXPERIENCE

Over the last ten years, have worked in various multinational corporate or investment house in the position of finance director or chief financial controller overcharging the financial operation of the company starting from financial planning, budgeting, monitoring and risk control system etc..Very familiar with relevant legislative and financial framework of either local Chinese companies or foreign companies operating in China.Strong relationship with local government entities and intermediary firms especially in the field of accounting, auditing, asset appraisal firms and commercial banks.05/92-05/94 Zhangjiang Hi-Tech Zone Developing Co.Ltd.Assistant Financial Manager

Responsible for taxation claims;

Conducted budget setting and monitoring.07/90-05/92 Shanghai Tea Import & Export Co.Ltd.Chief Accountant / Internal Auditor

Responsible for bookkeeping and maintenance of general ledger.OBJECTIVE

An accounting position offering the opportunity to utilize my professional financial expertise，extensive business experience，and ability on a worldwide basis.SUMMARY OF QUALIFICATIONS

*Accountant and Administrative Manager of mediun-sized motor components manufacturing and distribution company serving national and international markets.*Hands-on experience with firm of certified public accountants and auditors.*Certified public accountant and auditor.【經(jīng)理人職場-office.icxo.com】

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第三篇：會計專業(yè)英語復(fù)習(xí)資料

《會計專業(yè)英語》復(fù)習(xí)資料

一、短語中英互譯

1、會計分錄

2、投資活動

3、后進(jìn)先出法

4、客觀性原則

5、注冊會計師

6、權(quán)責(zé)發(fā)生制

7、累計折舊

8、資產(chǎn)負(fù)債表

9、經(jīng)營決策

10、銀行存款

11、到期日

12、歷史成本

13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft

二、從下列選項(xiàng)中選出最佳答案

1、Generally，revenue is recorded by a business enterprise at a point when ：()

A、Management decides it is appropriate to do so

B、The product is available for sale to consumers

C、An exchange has taken place and the earning process is virtually complete

D、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？()

A、To reduce the income tax liability

B、To aid management in making business decisions

C、To match the costs of production with revenue as earned

D、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？()

A、Going concern

B、Materiality

C、Consistency

D、Stable monetary unit4、An accrued expense can best be described as an amount()

A、Paid and currently matched with revenue

B、Paid and not currently matched with revenue

C、Not paid and not currently matched with revenue

D、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary1

evidence is an example of the principle or concept of()

A、Business entity

B、Consistency

C、Going concern

D、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：()

A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：

()

A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’s records.C、Both A and B

D、Neither A nor B8、A petty cash fund is ：()

A、used to pay relatively small amounts。

B、established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。

C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。

D、all of the above。

9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()

A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？()

A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :

A.overstatement of cost of merchandise sold for the year by $7,500

B.understatement of gross profit for the year by $7,500

C.overstatement of net income for the year by $7,500

D.understatement of net income for the year by $7,500

12.The inventory system employing accounting records that continuously disclose the amount of inventory is called:()

A.periodicB.perpetualC.physicalD.retail

13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:()

A.FIFOB.LIFOC.average costD.perpetual inventory

14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is :()

A.FIFOB.LIFOC.averageD.periodic

15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be:()

A.$100,000B.$101,050C.$103,000D.none of the above

16.The owner’s equity in a corporation is commonly called:()

A.capitalB.stockholders’equity

C.shareholders’ investmentD.all of the above

17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :()

A.current assets sectionB.long-term liabilities section

C.stockholders’ equity sectionD.none of the above

18.Paid-in capital for a corporation may originate from which of the following sources?()

A.Real estate donated to the corporation

B.Redemption of the corporation’s own stock

C.Sale of the corporation’s treasury stock

D.all of the above

19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the sum-of-the-years-digits method,what is the amount of income tax deferred to future years?()

A.$18,000B.$27,000C.$45,000D.none of the above

20.An appropriation for plant expansion would be reported on the balance sheet in :()

A.the plant assets section

B.the long-term liabilities section

C.the stockholders’equity section

D.none of the above

三.判斷題,正確的寫”T”.錯誤的寫”F”

1.Many people have chosen accounting as a profession because of its many disadvantages.()

2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.()

3.The accounting equation is : Assets =Owners' equity.()

4.The accounting equation is: Assets = liabilities +Equities.()

5.In accounting, the left side is called debit, abbreviated “Cr ”, and the right side is called the credit, abbreviated “Dr ”.()

6.The words “to debit” and “to credit” are the same.()

7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equityand Loss, etc.()

8.Most business have many same accounts.()

9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.()

10.Vouchers of accounting is including the original voucher.()

四、經(jīng)濟(jì)業(yè)務(wù)描述題

1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on account for $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on a previous obligation.5.On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a 30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互譯

1.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，這一余額代表業(yè)主在企業(yè)中的權(quán)益的賬面價值。公司的業(yè)主權(quán)益通常稱為資本、股東權(quán)益、股東資產(chǎn)凈值、股東投資。

2、債務(wù)可分為流動負(fù)債和長期負(fù)債。流動負(fù)債是將在一年或一個會計期間后償還的債務(wù)，而長期負(fù)債是在一年或一年以上多個會計期間后償還的債務(wù)，通常是二三年或更長。

3、Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information.4、A balance sheet presents the financial position of a business enterprise at a given data.The financial position consists of the assets，liabilities，and owners’ equity.A balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it owes.5、無形資產(chǎn)是那些對企業(yè)有用但沒有實(shí)物形態(tài)的長期資產(chǎn)。無形資產(chǎn)由于法律授予這類資產(chǎn)的所有者以某種權(quán)利和特權(quán)而與其他資產(chǎn)一樣具有價值。無形資產(chǎn)按取得時所花的成本入帳，并且在整個有效期內(nèi)逐期攤銷轉(zhuǎn)入費(fèi)用帳。

第四篇：會計專業(yè)英語復(fù)習(xí)題答案

一、中譯英

accounting equationintangible assets

statement of cash flowoperating lease

real estateretained earnings

credit balancepreferred stock

working capitalpar value

original voucherscash equivalents

FIFOquick ratio

currency unitauditing

cash basishistorical

capital leasecost principle

retained earningsgeneral ledger

common stockcurrent liabilitiesincome taxinternal control systempar valueinterest rate

earnings par sharemerchandise inventoryaccounting principlecapital expenditureT-accountintangible assets

accounting information systemsales tax

current depositretained earnings

fixed assetspar value

gross marginsubsequent events

lower-of-cost-or-market-rulequick ratio

long-term investmentsecurity market

二、英譯中

1、會計是計量企業(yè)經(jīng)濟(jì)活動，處理、加工信息，將結(jié)果與決策者交流的信息系統(tǒng)。

2、基本的財務(wù)報表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

3、會計假設(shè)有：會計主體假設(shè)；持續(xù)經(jīng)營假設(shè)；期間假設(shè)；幣值穩(wěn)定假設(shè)。

4、資產(chǎn)是企業(yè)擁有的具有貨幣價值的財產(chǎn)。

5、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。

6、會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。

7、應(yīng)收款項(xiàng)包括應(yīng)收賬款和應(yīng)收票據(jù)。

8、固定資產(chǎn)是使用年限在一年以上，單位價值在規(guī)定標(biāo)準(zhǔn)以上，在使用過程中保持原來實(shí)物形態(tài)的資產(chǎn)。

9、資產(chǎn)負(fù)債表是反映企業(yè)在某一特定日期財務(wù)狀況的報表。

10、利用流動資產(chǎn)和流動負(fù)債數(shù)據(jù)計算的最常見的比率是流動比率，即流動資產(chǎn)除以流動負(fù)債。

11、會計可以分為財務(wù)會計和管理會計。

12、基本的財務(wù)報表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

13、會計假設(shè)有：會計主體假設(shè)；持續(xù)經(jīng)營假設(shè)；期間假設(shè)；幣值穩(wěn)定假設(shè)。

14、資本是企業(yè)所有者的利益。

15、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。

16、會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。

17、流動資產(chǎn)包括：現(xiàn)金、銀行存款、有價證券、應(yīng)收和預(yù)付款，存貨。

18、計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。

19、長期負(fù)債是指償還期在一年或者超過一年的一個營業(yè)周期以上的債務(wù)。

20、損益表是反映企業(yè)在一定期間的經(jīng)營成果及其分配情況的報表。

21、會計最基本的工具是會計等式。

22、基本的財務(wù)報表有：資產(chǎn)負(fù)債表；損益表；現(xiàn)金流量表。

23、賬戶由三個部分組成：賬戶名稱和賬號，借方，貸方。

24、會計循環(huán)是企業(yè)為編制特定時期財務(wù)報表而必須經(jīng)過的全過程。

25、流動資產(chǎn)是能在一年或長于一年的一個營業(yè)周期內(nèi)變現(xiàn)、出售或消耗的資產(chǎn)。

26、應(yīng)收款項(xiàng)包括應(yīng)收賬款和應(yīng)收票據(jù)。

27、長期投資是不準(zhǔn)備在一年內(nèi)變現(xiàn)的投資。

28、計算折舊的四種基本方法：直線法、產(chǎn)量法、雙倍余額遞減法、年數(shù)總和法。

三、單選題

A B B C E D B B C C E B E E D B D B E B

第五篇：會計專業(yè)英語重點(diǎn)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 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、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，所以必須得到企業(yè)財務(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)和股份公司都是一個單獨(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 are incurred – not when cash changes hands.if the cash basis accounting were used instead of the accrual basis, revenue and expenserecognition would depend solely on the timing of various cashreceipts 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)益的影響作出會計記錄。即，收入是在賺取時確認(rèn)，費(fèi)用是在發(fā)生時確認(rèn)——而不是在現(xiàn)金轉(zhuǎn)手時。如果現(xiàn)金收付制替代權(quán)責(zé)發(fā)生制，那么收入和費(fèi)用僅僅依靠各種現(xiàn)金收付活動的時間確定來確認(rèn)。

Unit 3

During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed.在每一會計內(nèi)，要依次完成被稱為會計循環(huán)的會計程序。

Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i.e.the sales journal ,the purchases journal(invoice register),cash receipts journal and cash disbursements journal.根據(jù)業(yè)務(wù)憑證即原始憑證分析各項(xiàng)交易，并記入普通日記賬或特種日記賬，也就是銷貨日記賬，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 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。

A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side.一個T 型賬戶有左方和右方，分別稱做借方和貸方。

After transactions are entered ,account balance(the difference between the sum ofits debits and the sum of its credits)can be computed.當(dāng)各項(xiàng)交易入賬之后，便可計算賬戶余額（其借項(xiàng)合計數(shù)與貸項(xiàng)合計數(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’ 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)用的個別賬戶的影響進(jìn)行歸類。

Unit 4

The basic principle of double-entry bookkeeping is that every transaction has a twofold effect.復(fù)式記賬的基本原理是每一項(xiàng)交易活動都有雙重的結(jié)果。

The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.一個企業(yè)的財務(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.根據(jù)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 the 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。會計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 interested 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 prepared at a particular data, customarily to prepare them at the end of each month.財務(wù)報表是向管理人員和有關(guān)外界人士傳送企業(yè)盈利能力和財務(wù)狀況的簡明情況的工具。報告一個企業(yè)財務(wù)狀況的有三種基本財務(wù)報表：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)是一個企業(yè) 所擁有的、并期望有益于未來經(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, you 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，所以業(yè)主權(quán)益是一種剩余求償權(quán)，如果你是企業(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 the 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，有時也叫做收益損失表，是用來報告企業(yè)一定會計期間（可以是一個月、一季度、一自然或一財政，由企業(yè)自己決定）的盈利情況或經(jīng)營成果的報表。

Unit8

The statement of cash flows reports the entity’s 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)金余額變化的原因。

Unit 9

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 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量的經(jīng)濟(jì)資源，包括各種財產(chǎn)、債權(quán)和其他權(quán)利。資產(chǎn)分為流動資產(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 shall be checked with related partied periodically.應(yīng)收賬款可以計提壞賬準(zhǔn)備金。壞賬準(zhǔn)備金在會計報表中作為應(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-out ,ect.各種存貨發(fā)出時，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、移動平均法、個別計價法、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 necessary to get them in place and ready for use.財產(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 10

The FASB defines liabilities in its 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 events.”

美國財務(wù)會計準(zhǔn)則委員會在第3號財務(wù)會計概念公告《財務(wù)報表的要素》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)的在將來向其他主體交付財產(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)利益的未來犧牲”

According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”

根據(jù)這一定義，流動負(fù)債是指：“期望以已恰當(dāng)?shù)貧w入流動資產(chǎn)的現(xiàn)有資源、或通過形成其他流動負(fù)債來清償?shù)呢?zé)任。”

Unit 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 either 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 directors;(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。公司的股本既可以是普通股，也可以是優(yōu)先股。就公司發(fā)行的普通股而言，其股東通常可根據(jù)所擁有的普通股股份數(shù)比例，行使一些基本權(quán)利。這些權(quán)利包括：（1）選舉董事的表決權(quán)；（2）收取董事會宣布的股利的權(quán)利；（3）公司清算時分享現(xiàn)金或其他資產(chǎn)的權(quán)利；（4）在公司增加外發(fā)股份時，可按現(xiàn)在的持股比例優(yōu)先購買額外股份的權(quán)利。

Unit 12

Financial statement analysis，first and foremost，serves the essential function of converting data into useful information.In respect of 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）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.財務(wù)報表分析的基本功能是將數(shù)據(jù)轉(zhuǎn)化為有用的信息。就列示在財務(wù)報表中的定量性數(shù)據(jù)而言，廣泛地用于幫助決策者理解對外財務(wù)報表的三種方法是：（1）比較分析（通過編制趨勢報表）；（2）結(jié)構(gòu)分析（通過編制共同比報表）；以及（3）比率分析。本章著重論述比率分析如何幫助信息使用者解釋和評價財務(wù)報表內(nèi)的數(shù)據(jù)。

Unit 15

In 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 elements: 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。然而與成本會計相關(guān)的最通用、最基本的方法是將制造成本集中起來分為三要素：直接材料成本、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 16

Cost –Volume-Profit(cvp)analysis expresses the relationships among a company’s costs, volume of activity and income.Cost –Volume-Profit analysis is a key factor in many decisions , including choice of product lines , pricing of products , 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、營銷策略、以及生產(chǎn)設(shè)施的利用等許多決策中都是關(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.不過，構(gòu)建廠房設(shè)備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，章琳一說她的卷子中有一道

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)都隨著單位變動成本的增減而變動

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，管理層則將加緊控制成本

When business is slack, management tends to ride herd on costs

Unit 18

Although 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.雖然獲取和評價證據(jù)并向有利益關(guān)系的使用者傳送審計結(jié)果的審計程序適用于所有的審計應(yīng)用過程，但審計目標(biāo)卻因?qū)徲媹蟾媸褂谜叩牟煌枰兴町悺?nèi)部審計、政府審計、外部審計都服務(wù)于不同的目標(biāo)。

Internal auditing is defined as an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization.內(nèi)部審計被定義為在某一組織內(nèi)部所建立的用以審查和評價其活動，從而作為向該組織提供服務(wù)的獨(dú)立評價職能。

External auditing involves reporting on financial statements prepared by management for external users or third parties.外部審計涉及管理當(dāng)局向外部使用者或第三方當(dāng)事人編制的財務(wù)報表的報告問題。

Absentee ownership is another reason why audits are needed.Stockholders desire audits to determine management’s stewardship of their assets.不參與管理的業(yè)主權(quán)是要求審計的另一個原因。股東希望進(jìn)行審計，以確定管理當(dāng)局對他們的資產(chǎn)的經(jīng)營責(zé)任。

Other accounting services for small business include compiling and reviewing unaudited financial statements and bookkeeping services(frequently called write-up work).其他向小企業(yè)提供的會計服務(wù)包括編制和審查未經(jīng)審計的財務(wù)報表，提供簿記服務(wù)（通常稱做代理記賬業(yè)務(wù)）

Notice that a compliance test measures the effectiveness of a particular control procedure;it does not substantiate the dollar amount of an account balance.請注意，符合性測試衡量特定控制程序的有效性，它并沒有對賬戶余額的金額加以驗(yàn)證。

There are four basic types of audit reports , that, under certain specific conditions, may be issued by auditors.They are “unqualified of opinion”, “qualified opinion”, “adverse opinion” and “disclaimer of opinion”.在某些特定條件下，審計師可能出具四種基本類型的審計報告。它們是“無保留意見”、“保留意見”、“否定意見”和“放棄發(fā)表意見”。