财会专业英语.docx

四川大学锦城学院会计英语期末复习资料财会专业英语期末复习资料整理一、专业词汇1.提存 （withdrawal） 2.原材料（raw material） 3.过账（posting） 4.结账（closing entries） 5.折旧（depreciation） 6.凭证（voucher） 7.原始凭证（original voucher/source voucher） 8.分类账（ledger） 9.商业票据（commercial bill） 10.手续费（service charge） 11.在途存款（deposit in transit） 12.注销（write off） 13.期票（promissory note） 14.预收账款(advance from customers) 15.预收收入（unearned revenue） 16.应收账款（accounts receivables） 17.应付账款（accounts payable） 18.预付账款（accounts prepaid） 19.流动性（liquidity） 20.内部控制（internal control） 21.营运资本（Working capital） 22.备用金（petty cash） 23.日记账（journal） 24.复式记账（double-entry system） 25.流动比率（current ratio） 26.负债比率（debt ratio） 27.资产周转率（asset turnover） 28.应收账款周转率（accounts receivable turnover） 29.存货周转率（inventory turnover） 30.留存收益（retained earnings）31.或有负债（contingent liability） 32.或有资产（contingent asset）33.国库券（treasury bills） 34.利润表（income statement） 35.资产负债表（balance sheet）36.现金流量表（cash flow statement）二、翻译1.Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion. The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. Therefore, accounting is also called “the language of business”. 会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。会计信息主要提供给公司所有者、经营者、投资者和其他使用者以帮助他们决策。所以，会计又被称为“公司的语言”。2.Thefinancialstatementsarethemeansofconveyingtomanagementandtointerestedoutsidersaconcisepictureoftheprofitabilityandfinancialpositionofthebusiness.Thesearethreebasicfinancialstatementswhicharereportedthefinancialpositionofabusiness:balancesheet,incomestatement,thestatementofcashflows.Balancesheetandincomestatementarepreparedataparticulardata,customarilytopreparethemattheendofeachmonth.财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。3.accountingisthesystemthatmeasuresbusinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecision-makers.会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系统。4.financialreports,oraccountingreports,areendproductofaccountingprocess,givingaconcisereportofprofitabilityandfinancialpositionofanenterpriseandtheyarethefinalproductsoftheaccountingprocess.财务报表又称会计报表，是会计程序的总结性文件，是准确反映企业财务状况和盈利能力的报告。它们是会计过程的最终结果。5.thesteps(procedures)ofaccountingcycle(1)identifytransactionsoreventstoberecorded(2)journalizetransactionsandevents(3)postingfromjournaltoledger(4)prepareunadjustedtrialbalance(5)journalizeandpostadjustingjournalentries(6)prepareadjustedtrialbalance(7)preparefinancialstatements(8)journalizeandpostclosingentries(9)preparepost-closingtrialbalance会计循环的步骤：（1）确认需要记录的交易或事项（2）将交易或事项登记到日记账（3）从日记账过入（4）编制调整前余额试算表（5）将调整分录计入日记账并过入分类账（6）编制调整后余额试算表（7）编制财务报表（8）将结账分录计入日记账并过账（9）编制结账后余额试算表6. The accounting cycle is the sequence of accounting procedures used to record, classify, and summarize accounting information in financial reports at regular intervals and the procedures must be repeated in the same order during each accounting period. The accounting cycle begins with the initial recording of business transactions and concludes with the preparation of a complete set of formal financial statements. The accounting cycle generally consists of five special steps: a) analyzing business transactions and making accounting entries according to original documents b) journalizing all transactions occurred, posting each journal entries to the appropriate ledger accounts and preparing an unadjusted trial balance c) Making end-of-period adjusting enties, journalizing and posting them in the ledger accounts and preparing an trial balance. d) Making closing entries, journalizing and posting closing entries ,and preparing an after-closing trial balancee) Preparing financing statements.三、计算分析题应收账款题例1.ThebalanceofA/Ris$300000,AllowanceforDoubtfulDebtis$400atendof2007.Thecompanyusethepercentofaccountreceivedmethodtoestimatethebaddebtsexpense,Thepercentageis0.3%,At2008ThebalanceofA/Ris$500000,AllowanceforDoubtfulDebtis$1650.Doadjustingentryfor2007and2008.（计算及分录）Thebaddebtsexpenseis300000*0.3%=900AllowanceforDoubtfulDebtis400 应计提的坏账=900-400=500Dr:BadDebtsExpense500Cr:AllowanceforDoubtfulAccounts500Thebaddebtsexpenseis500000*0.3%=1500AllowanceforDoubtfulDebtis16501500-1650=-150（冲销）Dr:AllowanceforDoubtfulAccounts150Cr:BadDebtsExpense150例2. Pleasepreparetherelatedentriesaccordingtothefollowingaccountingevents.1)AssumetheHealyFurniturehascreditsaleof$1,200,000in2002.Ofthisamount,$200,000remainsuncollectedatDecember31.Thecreditmanagerestimatesthat$12,000ofthesesaleswillbeuncollectible.Pleasepreparetheadjustingentrytorecordtheestimateduncollectible.2)OnMarch1,2003themanageroffinanceofHealyFurnitureauthorizesawrite-offofthe$500balanceowedbyNickCompany.Pleasemaketheentrytorecordthewrite-off.3)OnJuly1,NickCompanypaidthe$500amountthathadbeenwrittenoffonMarch1.Answer:(1)Debit:Bad debtexpense坏账损失$12000Credit:AllowanceforDoubtfulAccounts坏账准备$12000(2)Debit:AllowanceforDoubtfulAccounts$500Credit:AccountsReceivable$500(3)Debit:AccountsReceivable$500Credit:AllowanceforDoubtfulAccounts$500Debit:Cash$500Credit:AccountsReceivable$500例3.Suppose a fire destroy all inventory. We only have the following accounting record(update to fire day):Beginning inventory $14,000Purchases $66,000Net sales $100,000Estimated gross profit 40%How estimate the ending inventory?Beginning inventory $14,000Purchases $66,000Goods available for sale $80,000 - cost of goods sold $60,000(Net s