(精)会计英语大全

1、共享知识分享快乐第一讲 会计英语的常用术语1 .account n.账，账目a/c;账户e.g.T-account: T 型账户；account payable 应付账款 receivable 应收账款)；2 .Accounting concepts会计的基本前提1) accounting entity 会计主体；entity 实体，主体2) going concern 持续经营3) accounting period 会计分期financial year/ fiscal year 会计年度(financial adj.财务的，金融的；fiscal adj.财政I4) money measur

2、ement 货币计量*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付, 应计未收,e.g.accrued liabilities ,应计未付负债3.Quality of accounting information会计信息质量要求(1)可靠性 reliability(2)相关性 relevance(3)可理解性 understandability(4)可比性 comparability 实质重于形式substance over form(6)重要性 materiality(7)谨慎性 prudence(8)及时性 timeliness

3、4.Elements of accounting 会计要素1) Assets:资产-current assets 流动资产cash and cash equivalents 现金及现金等价物(bank deposit)inventory 存货 receivable 应收账款 prepaid expense 预付费用-non-current assets 固定资产property (land and building )不动产,plant 厂房,equipment 设备 (PPE)e.g.The total assets owned by Wilson company on December 3

4、1, 2006 was US$1,500,000.2) Liabilities:负债funds provided by the creditors. creditor 债权人， 赊销方-current liabilities 当期负债non-current liabilities 长期负债 total liabilitiesaccount payable 应付账款 loan 贷款 advance from customers 预收款bond债券(由政府发行 ，government bond /treasury bond政府债券，国库券)debenture债券 (由有限公司发行)3) Owner

5、s' equity:所有者权益(Net assets)funds provided by the investors. Investor 投资者 一paid in capital(contributed capital)实收资本-shares /capital stock ( u.s.) 股票retained earnings 留存收益同时记住几个单词 dividend分红beginning retained earnings ending retained earnings-reserve储备金(资产重估储备金，股票溢价账户)e.g.The company offered/issue

6、d 10,000 shares at the price of US$2.30 each.4) Revenue:收入sales revenue销售收入 interest revenue 禾U息收入 rent revenue 租金收入5) Expense:费用cost of sales销售成本,wages expense工资费用6) Profit (income, gain):禾U润 net profit, net income7) Financial statement 财务报表1) balance sheet资产负债表2) income statement 禾U润表3) statement

7、of retained earnings 所有者权益变动表4) cash flow statement 现金流量表6.Accounting cycle1) journal entries 日记账 general ledger 总分类账 adjusting entries调整分录Financial statements 财务报表general journal 总 日记账trial balance试算平衡表adjusted trial balance调整后的 试算平衡表 closing entry完结分录5) Dr.-Debit 借 Cr.-Credit 贷 Double-entry system

8、 复式记账7.Exercise 练习1) purchases of inventory in cash for RMB ¥ 3,000 现金人民币 3,000 元购买存货Dr.inventory 3,000Cr.cash 3,0002) sales on account of US$10,000Dr.account receivable 10,000Cr.sales revenue 10,000借：存货3,000贷：现金3,000赊销方式销售，收入 10,000美元借：应收账款 10,000贷：销售收入 10,0006) paid RMB ¥ 50,000 in salar

9、ies & wages 支付工资人民币 50,000 元Dr.wages & salaries expense 50,000 借：职工薪酬50,000Cr.bank deposit 50,000贷：车艮行存款 50,0007) cash sale of US$1,180 销售收入现金 1,180 美元Dr.cash 1,180借：现金 1,180Cr.sales revenue 1,180贷：销售收入 1,1808) pre-paid insurance for US$12,000 预付保险费 12,000 美元Dr.prepaid insurance 12,000借：预付保险

10、 12,000Cr.bank deposit 12,000贷：银行存款 12,000第二讲存货1.Inventory n.存货，库存（c.f.stock英式英语用法）常见词组inventory turnover存货周转率inventory control存货控制 beginning inventory 初始存货 ending inventory 期末存货 take a physical inventory 盘库常见的存货形式：Type of businessType of inventoryMerchandisingMerchandise inventory 商品存货companyRaw ma

11、terials 原材料ManufacturingWork in process (WIP)(处在生产过程中的)在制品，半company成品Finished goods 成品2.Inventory valuation存货的价值计量cost n.成本，费用direct costs 直接成本 indirect costs 间接成本 fixed costs 固定成本 cost accounting 成 本会计v.花费e.g. The office furniture of our company costs us $5,000.unit cost单个成本 total cost总成本Unit costX

12、No. of unit= total costcost of sales (COS) = cost of goods sold (CGS)销货成本sales revenue销售收入 这两个词经常被放在一起做计算Sale revenue一comProfitLecture examples:A company sold 15 computers for US$1000 each.某公司以1000美元一台的价格售出电脑共15台。Sales revenue: US$1,000 15 = US$15,000答疑编号 811020101 A company sold 15 computers costin

13、g US$800 each for total US$15,000.某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。cost of sales: US$800 15X= US$12,000Dr.bank deposit15,000借：银行存款15,00015,00012,00012,000贷：主营业务U入15,000借：主营业务成本12,000贷：库存商品一电脑12,000Cr.sales revenueDr.cost of salesCr.inventory-computer 答疑编号 8110201023 .初始成本计量The inventory should be

14、measured at cost. Cost includes the following:采购成本 purchase (price) 运费 freight 存储 storing cost保险费 insurance 税费 tax 装卸费 loading and unloading coste.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB ¥ 410 each. RMB ¥300 of freight were also paid.

15、Dr. printer82,300Cr. bank deposit82,300借：固定资产 一打印机82300贷：银行存款823004 .发出存货的成本计量Specific identification 个别计价法unit cost n o. of unit = total costWeighted average 力口权平均法unitUnit cost($)Total cost ($)Unit soldBeginning inventory, May 150010.005,000any 1000 units among1800Purchase, May 780010.508,400Purch

16、ase, May 2030011.003,300Purchase, May 2620011.202,240Goods available for sale180018,940 + 1800 =210.518,940 Cost of goods sold100010.5210.52 1,000=10,520Ending inventory, May 3080018,940- 10,520 = 8,420答疑编号 811020103Moving average移动平均法First-in, First-out ( FIFO)先进先出法unitUnit cost($)Total cost ($)Uni

17、t soldBeginning inventory, May 150010.005,000500Purchase, May 780010.508,400800Purchase, May 2030011.003,300200 out of 300Purchase, May 2620011.202,240Goods available for sale180018,940First 1500 unitsCost of goods sold1500(500 X$10.00) + (800 X$10.50) +(200 x$11.00) =15,600Ending inventory, May 303

18、0018,940- 15,600=3,340答疑编号 8110201045 .期末存货的计量ending inventoryLower of cost or market rule ( LCM rule )成本与市场孰低法Cost 成本 market value (fair value) 公允价值 carrying value 账面成本net realizable value 可变现净值= estimated sale price 估计售价一related costs and tax 估计 销售费用和税金* contract price合同价格 sales price销售价格存货跌价准备的计提

19、Dr. management cost- Dr. management cost-loss on market price decline of inventories资产减值损失Cr. reserve for market price decline of inventories存货跌价准备Lecture example:If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expe

20、nse for the sales would be $200.The net realizable value for those inventory: US$1,900=$2,100-$200Dr. management cost-loss on market price decline of inventories 100Cr. reserve for market price decline of inventories100答疑编号 811020105Lecture examples:At the beginning of the year, Linda company held 1

21、500 desk lamps costing RMB ¥ 50.00 each. During the year it purchased an additional 500 lamps for RMB ¥ 55.00 each. The company sold 1800 units.You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method

22、 are use.By the end of the year, it was reported that the market price of this type of lamp has declined to RMB ¥ 52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company.答疑编号 811020106CD inventory purchaseDr ： inventory27500Cr： bank deposit27500 (

23、500*55)(2)inventory sales (FIFO method will be used to calculate the CGS )cost of goods sold (CGS) =1500*50+300*55=91500ending inventory=1500*50+500*55-91500=11000Dr ： bank deposit*Cr.sales revenue*Dr ： cost of sales91500Cr. inventory-desk lamp91500(D reserve for market price decline of inventoriesn

24、et realizable value=200*52=10400Dr: management cost-loss on market price decline of inventorie 600 (11000-10400)Cr. reserve for market price decline of inventories600第三讲固定资产授课内容和教学目标：该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算和会计处理。I.Non-current assetscurrent: adj.

25、 流通的；当前的 current assets 流动资产 current liabilities 短期负债 non-current:力口否定前缀non-current assets 固定资产 non-current liabilities 长期负债e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.2 .常见的固定资产building 建筑物 plant 厂房 machinery 机械equipment设备 vehicles车辆 fixture 固定设施3

26、.固定资产的初始计量Acquisition cost 购置成本acquire v.获得，取得 acquisition n.e.g.Our company acquired a famous local hotel for $105,000 in October.Acquisition cost includes some other necessary costs.purchase price 买价 transportation cost 运费installation cost安装费用 tax税金等*historical cost ：原始成本Lecture examplee.g.ABC com

27、pany purchased a piece of equipment with a list price （价目表价格）of RMB ¥ 60,000 on January 1,2008.The following cost was related to the equipment purchase:fright cost of ¥ 1,000 were incurred; a pollution-control device was compulsively required to be installed at a cost of ¥ 2,500; load

28、ing and unloading fee of ¥ 800.please calculate the acquisition cost of the equipment.答疑编号 811030101List price ¥ 60,000freight costs 1,000pollution-control 2,500loading and unloading fee 800total Acquisition Cost ¥ 64,300fair value 公允价值 market value 市场价值Lecture exampleEdison company o

29、wns a chain of restaurants.On January 1,2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.Q: what ' s

30、the acquisition cost of each asset? Prepare a journal entry to record the acquisition.答疑编号 811030102Total acquisition cost: $40,000Total fair value of the acquired assets: $35,000 + $10,000+$5,000 =$50,000Market Value Acquisition Costbuilding 35,000 28,000 = 40,000 x (35,000 40,000)equipment 10,000

31、8,000 =40,000 x (10,000 芍0,000)fixture 5,000 4,000 =40,000 x (5,000 40,000)50,000 40,000Dr.building 28,000Dr.equipment 8,000Dr.fixture 4,000Cr.bank deposit 40,000借：固定资产一一建筑物28,000设备 8,000固定设施4,000贷：银行存款40,0004 .Depreciation 折旧depreciation n.折旧，损耗(有些资产)amortization摊销(无形资产)accumulated depreciation 累积折

32、旧 depreciation expense 折旧费用 depreciate v.depreciable adj.depreciation base 折旧基数一historical cost of assets* book value /carrying value 账 目价值(= historical cost - accumulated depreciation)estimated residual value/ estimated salvage value 预计净残值residual adj.残留的, salvage n.海上救助, * depreciable amount estim

33、ated useful lifeuseful life使用寿命,estimated adj.预计的，估计的 一estimate v.估计，判断，估价剩余的海上打捞，从灾难中抢救出的财物，残留物，残余物= depreciation baseestimated residual value预计使用年限(No.of years ) / ( No.of production units )使用年限固定资产已提的减值准备methods:a.straight-line method直线折旧法，平均年限法 b.units of production method 工作量法 Accelerated depre

34、ciation 力口速折旧法: c.double-declining balance method 双倍余额递减法 d.sum-of-the-years' digits method 年数总和法 journal entry 与折旧有关的会计分录 Dr.depreciation expense折旧费用Cr.accumulated depreciation累计折旧Lecture examples:1) Straight-line depreciationdepreciable amount 可折旧金额 = depreciation expense of each year (年折旧额) e

35、stimated useful lifeyear) 尚可使用年限Leo company purchased a laundry equipment on Sept.1,2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to dep

36、reciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years.Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the

37、as set ' s life.答疑编号 811030103*$60,000 cost; 5 year life; $6,000 residual valueDepreciation expense of each year in 5 years: ($60,000 $6,000)芍=$10,800Year12345Depreciation expense10,80010,80010,80010,80010,800Historical cost60,00060,00060,00060,00060,000Accumulated depreciation10,80021,60032,400

38、43,20054,000Book value49,20038,40027,60016,8006,0002) Units of productiondepreciable amount = depreciation expense/unit (每单位产品的折旧额) units production生产的产品产量Depreciation expense of each unit in 5 years: ($60,000 一 $6,000)30,000 = $0.675Depreciation expense of each year = depreciation expense of each u

39、nit x No.of units produced in that year 答疑编号 811030104Year12345Depreciation expense6,7506,75013,50013,50013,500Historical cost60,00060,00060,00060,00060,000Accumulated .depreciation6,75013,50027,00040,50054,000Book value53,25046,50033,00019,5006,0003) Double-declining balancebook value at start of p

40、eriod 期初账面价值 xdouble straight-line rate双倍折旧率= depreciation expense for that period 当期折旧费用*book value (carrying value )账面价值 = cost of asset资产的成本 一 accumulated depreciation累计折旧straight-line rate 平均年限法折旧率 =1 -mo.of years (estimated useful life )折旧年 限double straight-line rate 双倍余额法折旧率=2Xstraight-line ra

41、te平均年限法折旧率4) Sum-of-the-years' digits 年数总和法depreciable amount ye'ars left at beg.of period 期初乘U余使用年限sum of the years' digits年数数位的总和第四讲常用会计科目的英文名称1. 资产类科目 Assets现金： Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收禾 U 息：I

42、nterestreceivable 其他应收款：Other receivablesterm depositiBCBiirable adj. receive 甘AccountNotesDividend，+TeceivableInterestOther-S原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expensereserveprovision for

43、 the dacliziE in value of inventoriesprovidePrvoision for '''®the decline in value of short-terin. investmeni:y"' the decline in value of fixed assetsthe decline in value ofIntangible assetsdoubtful debtspay v. 与 paid交易性金融资产：Trading financial assets持有至至 U期投资：held-to-maturit

44、y investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets无形资产：Intangible assets累计摊销： Accumulated amortizatio

45、n商誉：Goodwill递延所得税资产：deferred tax assets (DTA )doubtful debtspay 号 paid pre -de?erdeferred2. 负债类 Liability卑微如蜷蚁、坚强似大象共享知识分享快乐短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Depositreceived应付票据：Notes payable应付账款：Account payable应付工资薪酬： wages payable应付股利：Divid

46、ends payable应付利息：Interest payable应交税费：Tax payable其他应付款： Other payables递延所得税负债： Deferred tax liabilities3. 所有者权益类OWNERS' EQUITY实收资本：Paid-in capital( paid-up )资本公积：Capital reserves盈余公积：Surplus reserves未确认投资损失： Unrealized investment losses未分配利润：Retained earnings after appropriation4. 成本类科目Cost生产成本：

47、ManufacturingCost制造费用：Manufacturingoverhead劳务成本：labor costs研发支出： R & D expenditure5. 损益类Profit and loss主营业务收入： Main operating revenue其他业务收入： Other operating revenue营业外收入： Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costscost of goods sold / cost of sales其他

48、业务支出：Other operating costs营业外支出： Non-operating expense销售费用：Selling expense管理费用：General and administrationexpense ( G&Aexpense)财务费用：Finance expense公允价值变动损益： Gain/loss of the change of fair value所得税： Income tax第五讲 无形资产1.1 ntangible assets 无形资产企业拥有或控制的没有实物形态的可辨认非货币资产。Identifiable non-monetary asset

49、s without physical substance, owned or controlled by the entity.强调两点：identifiability:可辨认性(without ) physical substance:物质形态(1) ( without ) physical substance:(不具有)物质形态intangible adj. 触摸不到的、无形 c.f. tangible assets有形资产有时候英文中也用intangibles表示无形资产。(2) identifiability:可辨认性intangibleassets: identifiable*goo

50、dwill 商誉：unidentifiable separately(不可辨认)卑微如蜷蚁、坚强似大象Identifiable non-monetaryassets withoutphysical substance3 .Type of intangible assets无形资产的具体形式trade mark 商标权patent 专禾U权brand name 品牌intellectual property (IP)知识产权copyright 著作权franchise 特许权license 执照，许可证computersoftware 计算机软件research and development

51、( R&D 研究开发4 .Initial recognition of intangible assets无形资产的初始计量 ： purchased intangible assets :夕卜购无形资产purchase v. 买，购买 internally generated intangible assets:自创的无形资产internally internal adj. 内部的generated : adj.形成的，被创造的Lecture example 1:haveCompany A purchased a patent for the design of a TV set on

52、 3 January at a cost of ¥ 20,000. This patent (based on its technology ) is estimated (估计)to a useful life of 5 years.*从题目中提炼出重要的信息 Patent: cost ¥ 20,000; useful life5 yearsPatent:cost-¥ 20； 80useful life_5 yearsDr Intangible assetspatentCr Bsnk depositDr Intangible assets patent 20,0

53、00Cr Bank deposit 20,000借：无形资产一专利权20,000贷：银行存款20,000Lecture example 2:CompanyA also has an internally generated (自创的) brand name with an estimated fair value of ¥ 500,000.注意：自创的品牌不作为企业的无形资产核算。5. Measurement after recognition 无形资产的后续计量在有关无形资产的题目中，可能还会涉及到用英文处理无形资产的后续计量。无形资产的后续计量主要是牵扯到资产的使用寿命( use

54、ful life )、摊销、减值测试等问题。这就 需要我们明白下面一组单词的含义，以便更好的判断是否对无形资产进行摊销或减值测试。 amortization n. 摊销 amortize (amortise ) v. 摊销 c.f. depreciate 折旧 e.g. The intangible asset is to be amortized over five years. useful life使用寿命 intangibles with finite(有限的)useful life 使用寿命有限 amortized over the useful life在使用寿命内进行摊销 int

55、angibles with indefinite useful life使用寿命不确定not to be amortized and be tested for asset impairment不摊销而进行资产减值测试c.f. indefinite不确定的infinite 无限的definite 确定的Lecture example 3Company A purchased a patent for the design of a kind of TV set on 3 Januaryat a cost of ¥ 20,000. This patent (based on its t

56、echnology ) is estimated to have a useful life of 5 years.A公司于1月3日以人民币2万元购买了一个电视的设计专利权，该专利权的使用寿命为5年。¥20,。8/5=¥4，000/yearuseful lifeDr juanaffement expense-Amortization espense ¥4000Cr Accumulated amortizatinnpatent¥4,000Dr management expense Amortization expense ¥4,000Cr Accumulated amortization patent