会计英语考试秘笈.doc

.一定义1.accounting 会计：Accounting is an information system that identifies ,records ,and communicates relevant ,reliable ,and comparable information about organizations business activities that can be expressed in monetary terms.会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。 2public accounting 公共会计：Public accounting is the field of accounting that provides a variety of accounting services to clients for a fee.公共会计是指为客户提供多种服务并收取服务费的会计领域。 3. accrual basis of accounting 权责发生制：Using the accrual basis of accounting means that revenues , expenses and other changes in assets ,liabilities ,and ownersequity are accounted for in the period in which the economic event takes place ,notnecessarily when the cash inflows and outflows take place.在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。4.assets资产：Assets are resources with future benefits that are owned or controlled by a company.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。5.account账户：An account may be defined as a record of the increases ,decreases ，and balance in an individual item of asset ，liabilities ，and owners equity ，revenue ，or expense.账户是指反应资产、负债、所有者权益、收入、费用的增减变动和结余情况的会计记录。6. balance sheet 资产负债表：The balance sheet is a financial statement which shows the financial position of a business entity by summarizing the assets ，liabilities ，and owners equity at a special date.资产负债表是用来列示公司的资产、负债和所有者权益，反应企业的财务状况的报表7.income statement 利润表：An income statement is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss.利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定期间的经营成果8Statement of retained earnings 留存收益表：The statement of retained earnings reports information about how retained earnings changes over the reporting period. 留存收益表用来说明企业一定时期留存收益的变动情况9.cash flow statement 现金流量表：The cash flow statement reveals not only operating cash flow of the company ，but also enables the user to reconcile the cash flows to net income.现金流量表不仅可以揭示企业的经营活动的现金流量，还可以使报表的使用者将现金流量调整为净收益10.related party transactions 关联方交易：When a firm engages in a transaction where one of the parties has the ability to influence the actions and policies of the other ，the transaction is termed a related party transaction.当公司所从事的交易中一方有能力影响另一方的活动及政策时，这种交易成为关联方交易11. perpetual inventory system永续盘存制：Perpetual inventory system is a system of accounting for merchandise that provides a continuous record showing the quantity and cost of all goods on hand.永续盘存制就是对库存商品进行连续性记录以反映持有商品的数量和金额的会计方法12. periodic inventory system定期盘存制：Periodic inventory system is a system of accounting for inventory in which inventory at the balance sheet date is determined by counting and pricing the goods on hand using a particular cost flow assumption。定期盘存制通过在资产负债表日对存货进行盘点，并在成本流转假设的基础上来确定期末持有存货的数量和金额的方法13.intangible assets 无形资产：Intangible assets form a sub-section of this group and are further defined as identifiable non-monetary assets without physical substance.无形资产属于资产的一个子项目，可在资产定义的基础上进一步定义为没有实物形态的、可辨认的非货币资产14.contingent liabilities或有负债：A contingent liabilities is a potential obligation that results from an exiting condition or situation whose final resolution depends on some future events.或有负债是由现存状况引起的一项潜在的负债，该现存的状况的最终结果取决于未来的某个事项是否发生15.treasury stock 库存股：Treasury stock is a corporations own stock that has been issued ，fully paid for ,and reacquired by the corporation and is being held in its treasury for future use.库存股是指公司发行并全额收到款项的股票被公司重新购回以作未来用途的部分16.Expenses 费用：Expenses are costs that are charged against revenue and that are related to the entitys basic business.费用就是与企业主要经营活动的收入相配比的那部分成本17. Direct costs are those costs which can be directly identified with a job, batch, product or service.(直接成本是指能够明确归属于某个订单、批次、产品或服务的成本)18.cost behavior成本形态：Cost behavior refers to relationship between the level of output and costs ，that is ，how costs behave in relation to the level of output.成本习性是指成本与产量间的变动关系，也就是成本如何随产量的变动而变动19.break-even point保本点：Break-even point is the level of activity at which there is neither a profit nor a loss.保本点是指企业处于既不盈利也不亏损状态下的销量二多选或简答1.accounting assumptions 会计假设:（1）separate entity assumption会计主体假设 （2）going concern assumption 持续经营假设 （3）accounting-period assumption 会计分期假设（4）monetary unit assumption 货币计量假设 （5）accrual basis of accounting 权责发生制2.accounting principles：（1）cost principle历史成本原则 （2）matching principle 配比原则 （3）conservatism 谨慎性原则 （4）materiality 重要性原则 （5）differentiate capital and revenue expenditure 划分资本性支出和收益性支出 （6）substance over form 实质重于形式3.会计外部信息使用者external users of accounting information包括？They includes shareholders(investors),lenders ,directors ,customers ,suppliers ,regulators ,lawyers ,brokers ,and the press.包括股东（投资者）、债权人、董事、客户、供应商、监管部门、律师、经纪人和新闻媒体。4.内部信息使用者internal users包括？Internal users of accounting information are those directly involved in managing and operating an organization. Company managers are the primary internal users of accounting information.会计信息的内部使用者直接参与企业的经营管理，公司的经营管理者是会计信息懂得主要内部使用者。5.会计信息质量特征 Quality characteristics of accounting information ：（1）relevance相关性 1）predict value预测价值 2）feedback value 反馈价值 3）timeless 及时性 （2）reliability可靠性 1）truthfulness真实性 2）verifiability可验证性 3）neutrality中立性 （3） understandability可理解性（4）comparability可比性 1）consistency一贯性 2）uniformity统一性（5）trade-offs 权衡利弊6.会计循环的步骤 The procedures performed in the accounting cycle （1）identify transactions or events to be recorded确认需要记录的交易或事项（2）journalize transactions or events将交易或事项登记到日记账中（3）posting from journal to ledger从日记账过入到分类账（4）prepare unadjusted trial balance编制调整前余额试算表（5）journalize and post adjusting journal entries将调整分录记入日记账并过入分类账（6）prepare adjusted trial balance编制调整后余额试算表（7）prepare financial statements编制财务报表（8）journalize and post closing entries将结账分录记入日记账并过账（9） post-closing trial balance编制结账后余额试算表7.使用日记账的优点advantages of using journals （1）The journal shows all information about a transaction in one place and also provides an explanation of the transaction.日记账将关于一笔交易的全部信息都记录在一个地方，且有业务摘要，同时借方记录和贷方记录排在一起（2）The journal provides a chronological record of all the financial events in the life of a business.日记账可以提供一份企业在整个存续期内发生的全部业务的序时记录（3）The use of a journal helps to prevent errors使用日记账有助于避免差错的发生8.日记账的种类 types of journals：普通日记账 general journals 特别日记账specialized journals9.特别日记账的优点special journals advantages（1）reduce detailed recording 减小记账工作量（2）reduce posting 减小过账工作量（3）permit better division of labor 可以更好地分工10.分类账ledgers有两种类型：总分类账general ledger 明细分类账 subsidiary ledger11.明细分类账的优点（1）reduce ledger detail 减少总分类账细节资料（2）permits better division of labor 有利于分工（3）permits a different sequence of accounts账户可有不同的排序方法（4）permits better internal control 便于更好的进行内部控制12.结账程序close its temporary accounts的步骤（1）close credit balances in revenue accounts to income summary 结平收入类账户（2）close debit balances in expense accounts to income summary 结平费用类账户（3）close income summary to retained earnings 结平收益汇总账户（4）close dividends account to retained earnings 结平股利账户13. 资产负债表的形式（1）报告式资产负债表 a balance sheet in report form（2）账户式资产负债表a balance sheet in account form（3）分类资产负债表classified balance sheet14.利润表的形式（1）单步式利润表 single-step income statement（2）多步式利润表 multiple-step income statement15.现金流量的分类 classification of cash flows（1）cash flow from operating activities经营活动产生的现金流量（2）cash flow from investing activities投资活动产生的现金流量（3）cash flow from financing activities筹资活动产生的现金流量16.现金流量表的主要编制方法basic approach to preparation：（1）直接法direct preparation approach（2）间接法 indirect preparation approach17. 期后事项subsequent events的种类： (1)The first type are events that provide further information of conditions exiting at year end. These events require an adjustment to financial statements.第一类，对在报告日已经存在的状况可提供更多的信息，这类期后事项需要对财务报表进行调整。(2)The second type are those events that are indicative of conditions that arose subsequent to the financial statement date and that may require of a note to the financial statements.第二类，可揭示报表日日后发生的状况的期后事项，这类期后事项应在附注中加以披露18.现金包括：currency and coins along with the amounts on deposit in bank accounts ，checking accounts (called demand deposit) ,and savings accounts (called time deposit)纸币、硬币、英航存款、支票账户存款（活期存款），以及许多储蓄账户存款（定期存款）18.建立现金内部控制的主要程序 The major steps in establishing internal controls over cash ：（1）separate the function of handling cash from the maintenance of accounting records将现金收讫与记账职务分离（2）prepare an immediate control listing of cash receipts at the time and place that money is received在收到现金的当时当地编制一份现金收入控制清单（3）require that all cash receipts be deposited daily in the bank 每日都将现金收入存入银行（4）make all payments by check 所有付款以支票形式支付（5）separate the function of approving expenditures from the function of signing checks将核准支出职务与签发支票职务分离19.应收项目receivables的种类：（1）accounts receivable应收账款（2）notes receivable应收票据（3）other receivable其他应收款20.坏账处理uncollectible accounts的方法（1）the direct write-off method直接销账法（2）the allowance method备抵法21.产品存货production inventory的类型（1）raw materials inventory原材料存货（2）work-in-process inventory在产品存货（3）finished goods inventory完工产品存货（4）production supplies inventory生产用品存货22.计算存货成本和销售成本determination of inventory and of cost of goods sold的两种方法（1）perpetual inventory system永续盘存制（2）periodic inventory system定期盘存制23.存货发出inventory valuation的计价方法（1）specific identification个别计价法（2）average cost平均计价法（3）fist-in ，first-out 先进先出法（4）last-in ，fist-out后进先出法24.固定资产plant and equipment取得方式（1）assets purchased of 采购（2）assets acquired by exchange以物易物（3）donated assets捐赠（4）self-constructed assets自建25.固定资产的后续支出 post-acquisition expenditures（1）maintenance and ordinary repairs维护费用和日常修理成本（2）betterments改造投资（3）additions 扩建（4）rearrangements and other adjustments重新布局和其他调整支出26.无形资产intangible assets的特点（1）identifiability可辨认性（2）control控制权（3）future economic benefits未来经济利益27.无形资产的例子：patents专利权 ,trademarks商标和品牌 ,franchises专营权 ，copyrights版权28.自然资源natural resource的例子：standing timber森林 ，mineral deposits 矿藏，and oil天然气 and gas field油田29.负债的种类：accounts payable 应付账款，wages payable and other employee benefit cost and liabilities应付职工薪酬 ，interest payable 应付利息，current maturities of long-term debt长期负债本期到期部分 ，dividends payable应付股利.30.非流动负债non-current liabilities的两种类型：bonds payable 应付债券and long-term notes payable长期应付票据31.应付债券的来源：When a corporation needs to raise a large amount of long-term capital ，it general sells additional shares of capital stock or issues bonds payable.当企业需要筹集大量长期资金时一般采用两种方式，即增发股票或发行债券32.企业的组织形式Forms of business organization：single proprietorship独资企业 ,a partnership合伙企业 ，or a corporation公司制企业33.股利分配dividends的形式：（1）cash现金股利（2）property非现金资产股利（3）promissory note to pay cash期票股利（4）stock股票股利34.交付货物和提供劳务之后确认rendered收入的做法：installment sales method 分期收款法and cost recovery method成本回收法35.费用的种类 category of expense：direct expenses直接费用 and indirect expenses 间接费用36. There are broadly three types of audits: operational audits, complicances audits and audits of financial statements.(审计的种类：经营审计，合规性审计和财务报表审计)37.There are five broad categories of assertions: (1) existence or occurrence(2) completeness (3) rights and obligations (4) valuation or allocation (5) disclosure presentation.(管理当局的认定可以分为以下五类，（1）存在或发生，（2）完整性（3）权力和义务（4）估价或分摊 (5) 披露和表达)38、There are eight audit objectives:(1)validity (2) completeness (3) ownership (4) valuation (5) timing (6) mechanical accuracy （7） classification and (8) disclosure.(审计目标八大类：真实性、完整性、所有权、估计、截止、机械准确性、分类、披露)39、In general, the following types of audit procedures are often used in an audit engagement (1) analytical procedures,(2) inspecting (3) confirming （4）inquiring (5)counting (6) observing (7) reperforming (总的来说，以下几种程序在审计中经常用到：分析性程序、检查、函证、询问、盘点、观察、重做)40、Types of evidence include: analytical evidence,