会计英语Expression.doc

Ch04 New words and ExpressionP861P882P912P923P954P964P986P86lead to v. 导致, 通向ready 5rediadj.有准备的,现成的, 迅速的vt. 使准备好; 预备work sheet 工作底表 Work sheetSpreadsheet used to draft an unadjusted trial balance, adjusting entries, adjusted trial balance, and financial statements.working paper n.工作底稿，工作文件、工作论文Analyses and other informal reports prepared by accountants and managers when organizing information for formal reports and financial statements.benefit 5benifitn. 利益, 好处aid eidn. 帮助, 援助preparation 7prepE5reiFEn n.编制propose prE5pEuzvt. 提议, 建议, 主张推荐, 提(名)打算, 计划proposed 所推荐的、假设的what if万一、如果将来会怎么样Shows the effects of proposed or “what if” transactions反映各种预计的或假设的交易所带来的影响。推定：推测判定P88predictable prI5dIktEb(E)l adj. 可预言的recur ri5kE: vi. 复发, 重现 再发生appropriate E5prEupriit adj. 适当的squeeze skwi:z n.压榨, 挤v.压榨, 挤In the unusual case在特殊（罕见）情况下key ki:n. 钥匙, 关键, (打字机等的)键, 音调, 要害vt. 调节.的音调, 锁上,提供线索vi. 使用钥匙keying the adjustments 给“调整”加关键字P91extended iks5tendid adj. 伸出的, 延长的（得到的）pro forma prEu5fC:mEadj.估计的，假定的Pro forma financial statements 预测财务报表Statements that show the effects of proposed transactions and events as if they had occurredClosing process 结账过程（程序）结账工作包括：（1）结算各种收入、费用账户，并据以计算本期的利润和亏损，把经营成果在账上提示出来；（2）结算各资产、负债和所有者权益的总分类账户和明细分类账户、分别结出它们的本期发生额及期末余额，并将期末余额结转为下期的期初余额。其中，在第（1）项结账工作中，需要编制必要的结账分录。post-作为前缀，表示“在.后”之义post pEust adv. 拉在.之后, 在后post-closing trial balance 结账后的试算平衡twofold 5tu:fEJld adj. 两部分的, 双重的nominal 5nCminl adj.名义上的, 有名无实的, 语名词性的n.名词性词The closing process applies only to temporary accounts结账程序只适用于临时账户real 5ri:El adj. 真的, 真实的, 不动产的P92Income Summary 损益汇总Step 1: Close Credit Balances in Revenue Accounts to Income Summary结转收入账户的贷方余额到“损益汇总”（账户）P95Accounting cycle 会计循环Recurring steps performed each accounting period, starting with analyzing transactions and continuing through the post-closing trial balance (or reversing entries).reversing entries转回分录为便于按常规程序进行会计处理，于本期期初对上期期末应计项目的调整分录进行转回而编制的会计分录。转回分录的特点是，其所使用的账户及金额与上一期期末的调整分录一样，但借贷方向调整分录恰好相反。需要指出的是，转回分录并非是常规会计处理程序中必须要编制的会计分录。reverse ri5vE:sn.相反, 背面, 反面, 倒退adj.相反的, 倒转的, 颠倒的vt.颠倒, 倒转P96Classified Balance Sheet分类的资产负债表A classified balance sheet is a balance sheet in which assets and liabilities are subdivided into current and long-term categories.A classified balance sheet allows the readers to determine the working capital of the company by seperating the current portion of assets and liabilities from the non-current portion. An unclassified balance sheet does not distinguish the difference between current and non-current for the assets and liabilities (therefore working capital is not available to the reader). GAAP suggests that most companies use a classified balance sheet unless the classification distinction provides little to no relevance for the audience of the financial statements. See SFAS 6 paragraph 7.Unclassified balance sheet 未分类资产负债表对资产和负债不作“流动”与“非流动”的划分An Unclassified balance sheet is a balance sheet that groups the assets, liabilities, and owners equity into very broad groups. Usually only banks and financial institutions do this as its not easy to identify which customers deposits are for more or less than 12 months.Certain industries follow special rules that are different than GAAP because of special circumstances in that industry. This is permissible. For example, the banking industry which allows banks to report an unclassified balance sheet (with no current or long-term sections).If the financial institution has an unclassified balance sheet, there is no need to separate balances into current and long-term portions.How to I prepare an unclassified balance sheet?1. An unclassified balance sheet balance Sheet is where you group your assets, liabilities and Equity in to very broad groups.2. All you do is just put all assets accounts into the Assets grouping, all liabilities accounts into the Liabilities grouping, and all equity accounts in Owners Equity.3. A classified balance sheet breaks the assets and liabilities into smaller group such as current and non-current. Equity is sub-grouped in capital, additional paid in capital, retained earnings and so on.See SFAS 6 paragraph 7.In a classified balance sheet, assets and liabilities are grouped into sub-classifications; in an unclassified balance sheet, assets and liabilities are not grouped into sub-classifications, they are simply listed.broadly adv. 宽广地, 粗略地layout 5lei7aut n. 规划, 设计, (书刊等)编排, 版面span spAn n. 跨度, 跨距, 范围current 5kQrEntadj.当前的, 通用的, 最近的n.涌流, 电流, 水流, 气流due dju: adj.应支付的应得的; 充分的; 足够的预定的 (票据等)到期的; 期满的Operating cycle营业周期（经营周期）Normal time between paying cash for merchandise or employee services and receiving cash from customers.营业周期是指从取得存货开始到销售存货并收回现金为止的这段时间。营业周期的长短取决于存货周转天数和应收账款周转天数。营业周期计算公式：营业周期=存货周转天数+应收账款周转天数circular 5sE:kjulE adj. 圆形的, 循环的merchandiser 5mE:tFEndaizE n. 商人beverage 5bevE ridV n. 饮料(如茶、酒、牛奶、汽水等)aging 5eidViN n. 老化, 成熟的过程v.使变老ginseng 5dVinseN n. 人参, 高丽参American ginseng 西洋参P98Patent 5peitEnt, 5pAtEnt n. 专利权, 执照, 专利品physical form 外形、 外观、 实物形态trademark 5treidmB:k n. 商标copyright 5kCpirait n. 版权, 著作权franchise 5frAntFaiz n. 公民权; 选举权; 参政权美(政府授予个人、公司的)特权, 特许goodwill Jd5wIl n. 善意, 亲切privilege 5privilidV n. 特权, 特别待遇right