会计专业英语

会计专业英语Tag内容描述：<p>1、会计专业英语教学设计 英语时态之一： 一般现在时 （一） 功能： 1. 表示一直发生的事，重复发生的事，客观事实或真理，例如： China is a country with a great history and culture. Water boils at 100 degrees centigrade. The earth goes round the sun. 2. 表示习惯性、经常性的动作或状态，例如: I usually get up at 6:30 every morning. My father watches TV news every evening. 3. 谈论时间表、旅程表、籍贯、国籍等，例如： The football match starts at 8 oclock. Jack comes from Canada. （二） 形式： 一般现在时除第三。</p><p>2、一、判断题（共 25 道试题，共 100 分。 ） V 1. 下列英汉互译是否正确 “余额 ”-“ ln ” . 错误 . 正确 标准答案： 2. “总资产回报率”应译为“Rt o rturn (ROR) on totl ssts” . 错误 . 正确 标准答案： 3. 下列英汉互译是否正确 “ 责任会计”-“ rsponsiility ounting ” . 错误 . 正确 标准答案： 4. 下列英汉互译是否正确 “mngmnt ounting”-“财务会计 ” . 错误 . 正确 标准答案： 5. 下列英汉互译是否正确 “个人所得税 ”-“ orportion tx ” . 错误 . 正确 标准答案： 6. 下列英汉互译是否正确 “ommon-siz inom sttmnt 。</p><p>3、会计学专业英语编写提纲太原理工大学 李竹梅Chapter 1 Introduction to financial statements Unite one Forms of business organizationSole proprietorship , partnership and companyUnite two Fsers and uses of financial informationInternal usersExternal usersFinancing activitiesInvesting activitiesOperating activitiesUnite three Fssumptions, principles and qualitative characteristicsAssumptions and principlesQualitative characteristicsConstrains in accounting Unite four Financial statements an。</p><p>4、会计专业英语辅导课 v考试题型 v一、选择题（40分） v二、判断题（10分） v三、简答题（10分） v四、分录题（10分） v五、翻译题（30分） 一、选择题（40分） v1Which of the following is true? _______B______. vA. Owners Equity - Assets = Liabilities vB. Assets Owners Equity = Liabilities vC. Assets + Liabilities = Owners Equity vD. Liabilities = Owners Equity + Assets 一、选择题（40分） v2Which of these is (are) an example of an asset account? _____C________. vA. Service Revenue vB. Dividends vC. Accounts 。</p><p>5、AccountingUnit 4 AccountingPART I Fundamentals to Accounting第一部分 会计基本原理1.accounting kantn. 会计2.double-entry system 复式记账法2-1 Dr.(Debit) 借记2-2 Cr.(Credit) 贷记3.accounting basic assumption 会计基本假设4.accounting entity 会计主体5.going concern 持续经营6.accounting periods 会计分期7.monetary measurement 货币计量8.accounting basis 会计基础9.accrual krl basis 权责发生制【讲解】accrual n. 自然增长，权责发生制原则，应计项目accrual concept 应计概念accrue kru v. 积累，自然增长或利益增。</p><p>6、会计专业英语模拟题（补）1Complete the translation between Chinese and English: （1）salvage value（2）depreciation（3）ratio analysis（4）所有者权益（5）fiscal year（6）uncollectible accounts（7）double entry system（8）petty cash（9）流动资产（10）gross profit（11）first in first out（12）资产负债表（13）common-size analysis（14）corporations（15）经济业务（16）short-term debt-paying ability2Label the following accounts as asset (A), liability (L), owners equity (OE), revenues (R) or expense (E。</p><p>7、LESSONTEN,CLOSINGPROCEDURES,NEWWORDS,PHRASESANDSPECIALTERMS,Expedientn.anactionthatisusefulornecessaryforaparticularpurpose,butnotalwaysfairorright权宜之计，应急办法Thediseasewascontrolledbythesimpleexpediento。</p><p>8、LessonTwo,ASSETSSECTIONOFBALANCESHEET,NewWords,PhrasesandSpecialTerms,Asset:Incommontermsanyobject,tangibleorintangible,thatisofvaluetoitspossessor.Inmostcasesiteitheriscashorcanbeturnedintocash;excep。</p><p>9、一、中译英accounting equation statement of cash flow real estate credit balance working capital original vouchers FIFO currency unit cash basis capital lease retained earnings common stock income tax par value earnings par share accounting principle T-account accounting information system current deposit fixed assets gross margin lower-of-cost-or-market-rule long-term investment intangible assets operating lea。</p><p>10、LESSONELEVEN,CASHCONTROL,NEWWORDS,PHRASESANDSPECIALTERMS,Check支票Apreprintedformonwhichinstructionsaregiventoanaccountholder(abankorbuildingsociety)topayastatedsumtoanamedrecipient.Itisthemostcommonfor。</p><p>11、帐目名词一、 资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investmen。</p><p>12、大家网会计英语论坛bbs.topsage.com/index_111.htmlAAA 美国会计学会Abacus算盘杂志abacus 算盘Abandonment废弃,报废;委付abandonment value 废弃价值abatement减免冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊。</p><p>13、LessonTwelve,Abankreconciliation,NEWWORDS,PHRASESANDSPECIALTERMS,Submitsth.(tosb.Orsth.)togiveadocument,proposal,etc.tosb.Inauthoritysothattheycanstudyorconsiderit提交，呈递（文件，建议等）Tosubmitanapplication/a。</p><p>14、LESSONFIVE,LEDGERACCOUNTS,NewWords,PhrasesandSpecialTerms,Ledger总账分类账Acollectionofaccountsofsimilartype.Traditionallyaledgerwasalargebookwithseparatepagesforeachaccount.Inmodernsystems,ledgersmayconsi。</p><p>15、一、 资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他other短期投资跌价准备 Short-t。</p>