会计英语资料的常用术语汇总

1、第一讲 会计英语的常用术语授课内容和教学目标：在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。1. acco Untingn.会计； 会计学acco unt n.账，账目 a/c; 账户e.g.T-account: T 型账户；account PayabIe 应付账款 receivable 应收账款)；accountant n.会计人员，会计师 CPA (Certified PUbIiC accountant) 注册会计师2. AccoUnting ConCePtS会计的

2、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.财政的)4) money measurement 货币计量人民币RMB Y美元US$英镑£ 法国法郎FFr*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

3、未付负债3. Quality of acco Untingin formati On会计信息质量要求(1) 可靠性 reliability(2) 相关性 releva nce(3) 可理解性 Un dersta ndability(4) 可比性 COmParabiIity(5) 实质重于形式SUbSta nce over form(6) 重要性 materiality(7) 谨慎性 PrUde nce(8) 及时性 timeli ness4. Elements of accoUnting 会计要素1) Assets:资产-CUrre nt assets 流动资产CaSh and CaSh eq

4、uivale nts 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-CUrre nt assets 固定资产PrOPerty (la nd and build ing ) 不动产,pla nt 厂房,equipme nt 设备(PPE)e.g.The total assets OWn ed by Wilson compa ny On DeCember 31,2006 WaS US$1,500,000.2) LiabiIities:负债funds ProVided by the creditor

5、s. CreditOr 债权人，赊销方-CUrre nt liabilities 当期负债non-CUrre nt liabilities 长期负债total liabilitiesaccoUnt PayabIe 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)debe nture债券(由有限公司发行)3) OWnerS' equity:所有者权益(Net asset®funds PrOVided by the inVeStors. InVe

6、StOr 投资者-Paid in CaPitaI(Contributed CaPitaI) 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 divide nd分红begi nning reta ined earnings ending reta ined earnings-reserve储备金(资产重估储备金，股票溢价账户)e.g.The compa ny Offered/issued 10,000 ShareS at the PriCe of US$2.30 each.4) ReVenue:收入sales r

7、evenue销售收入 interest revenue禾利息收入 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(in come, gain ):禾叶润 net Profit, net in come5. Financial Statement 财务报表1) balance Sheet资产负债表2) in come Stateme nt 禾 U润表3) Statement of retained earnings 所有者权益变动表4) CaSh flow Statement 现金流量表6. A

8、cco Un ti ng cycle1) journal entries 日记账 gen eral Iedger 总分类账 adjust ing en tries调整分录Financial Statements 财务报表gen eral 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2) Dr. Debit 借 Cr.Credit 贷 Double-entry SyStem 复式记账7. Exercise 练习1) PUrChaSeS of inventory in CaSh f

9、or RMB Y 3,000 现金人民币 3,000 元购买存货Dr.inven tory 3,000Cr.cash 3,0002) sales On account of US$10,000Dr.acco Unt 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 10,0003) Paid RMB Y 50,000 in SaIarieS & WageS 支付工资人民币 50,000 元Dr.wages & SaIarieS expe

10、nse 50,000借：职工薪酬50,000Cr.ba nk deposit 50,000贷：银行存款 50,0004) 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 1,1805) Pre-Paid inSUrance for US$12,000 预付保险费 12,000 美元Dr.prepaid in SUra nce 12,000借：预付保险12,000Cr.ba nk deposit 12,000贷：银行存款12,000第二讲存货授课内容和教学目标：本专题

11、主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出 时的价值计量这一类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。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 PhySiCaI inventory 盘库常见的存货形式：TyPe of bus in

12、essTyPe of inven toryMerCha ndis ing compa nyMerChandise inventory 商品存货ManU facturi ng compa nyRaW materials 原材料Work in PrOCeSS （ WlP ）（处在生产过程中的）在制品，半 成品FiniShed goods 成品2.Inventory VaIUatiOn存货的价值计量cost n.成本，费用direct costs 直接成本 in direct costs 间接成本fixed costs 固定成本 cost acco Unting 成本会计v.花费e.g. The O

13、ffiCe furn iture of our compa ny costs US $5,000.Unit cost单个成本 total cost总成本UiIit cost×Ho, Of Ujlit=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f rSale revenue-(XPlCrfitLeCtUre examples: A comPa ny sold 1某公司以1000美兀5 COmPUterS for US$1000 each. 一台

14、的价格售出电脑共15台。Sales revenue: US$1,000 1× = US$15,000答疑编号 811020101 A ComPa ny Sold 15 ComPUterS CoSti ng US$800 each for total US$15,000.某公司销售出电脑15台，每台成本为800美兀，共收入 15,000美兀。cost of sales: US$800 15×= US$12,000Dr.ba nk deposit15,000借：银行存款15,000Cr.sales reve nue15,000贷：主营业务收入15,000Dr.cost of S

15、aieS12,000借：主营业务成本12,000Cr.inven tory-computer12,000贷：库存商品一电脑12,000答疑编号 8110201023.初始成本计量The inven tory should be measured at cost. Cost in CIUdeS the follow ing: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 uniOading coste.g.During July, 2007, the company PUr

16、ChaSed 200 SetS of SUnShine brand Printers at the PriCe RMB Y 410 each. RMB Y300 of freight Were also Paid.Dr. Prin ter82,300Cr. 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 ide ntificati On 个别计价法Un it cost n×. of Un it = total costWeighted average加权平均法UnitUn it cost($)Total

17、 cost ( $)Un it soldBegi nning inven tory,May 150010.005,000any 1000 Un its among1800Purchase, May 780010.508,400Purchase, May 2030011.003,300Purchase, May 2620011.202,240Goods available forSaie180018,940 1800 10.5218,940 Cost of goods sold100010.5210.52 ×,000=10,520Ending inven tory,May 308001

18、8,940 10,520 = 8,420答疑编号 811020103MoVing average移动平均法FirSt-in, FirSt-OUt( FlFo)先进先出法Un itUn it cost($)TOtaI cost ($)Unit soldBegi nning inven tory,May 150010.005,000500Purchase, May 780010.508,400800Purchase, May 2030011.003,300200 out of 300Purchase, May 2620011.202,240Goods available for sale18001

19、8,940FirSt 1500 UnitSCost of goods sold1500(500X$10.00) + (800X$10.50) +(200X$11.00) =15,600Ending inven tory,May 3030018,940 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 v

20、alue 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Dr. management Cost Dr. management Cost-loss On market PriCe decline of inventories 资产减值损失Cr. reserve for market PriCedecli neof inven tories存货跌价准备LeCtUre example:If the original cost o

21、f the inventory held by ABC comPany WaS US$2,000, and its estimatedtotal sale PriCe would be $2,100 and other expe nse for the sales would be $200.The net realizable value for those inven tory: US$1,900=$2,100-$200Dr. man ageme nt cost-loss On market PriCe decli ne of inven tories100Cr. reserve for

22、market PriCe decli ne of inven tories100答疑编号 811020105LeCtUre examples:At the beginning of the year, Linda comPany held 1500 desk IamPS costing RMB Y 50.00 each. DUring the year it PUrChaSed an additi Onal 500 IamPS for RMBY 55.00 each. The comPa ny sold1800 Un its.You are required to COmPUte the co

23、st of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use.By the end of the year, it was reported that the market price of this type of lamp has declined to RMB Y 52.00 each. YoU are also required to PrePare the necessary journal entry o

24、n DeCember 31 for the company.答疑编号 811020106 inventory PurchaseDr：inventory27500Cr：bank dePosit27500( 500*55 ) 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：

25、cost of sales91500Cr. inventory-desk lamP91500 reserve for market Price decline of inventoriesnet realizable value=200*52=10400Dr: management cost-loss on market Price decline of inventorie600(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

26、、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。1. N On-CUrre nt assetsCUrrent: adj. 流通的；当前的CUrrent assets 流动资产 CUrrent liabilities 短期负债non-CUrre nt :加否定前缀non-CUrre nt assets 固定资产 non-CUrre nt liabilities 长期负债e.g.Assets are USUally divided into CUrre nt assets and non-CUrre nt assets On

27、the bala nce sheet.2. 常见的固定资产bUilding 建筑物 plant 厂房 machinery 机械 equipment设备 VehiCIeS车辆 fixture 固定设施3. 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 compa ny acqUired a famoUS local hotel for $105,000 in October.ACqUiSiti On cost in CIUdeS some other n ecessary costs.PUrChaSe P

28、riCe 买价 tranSPOrtatiOn cost 运费inStallation cost安装费用 tax税金等*historical cost :原始成本LeCtUre example e.g.ABC compa ny PUrChaSed a PieCe of eqUipme nt With a list PriCe （价目表价格）Of RMB¥60,000 OnJanUary 1,2008.The follow ing cost WaS related to the eqUipme nt PUrChase: fright cost of ¥ 1,000 Were i

29、nCUrred; a PollUtion-control device WaS ComPUlSiVely reqUired to be in stalled at a cost of ¥ 2,500; loadi ng and Unl Oadi ng fee of ¥ 800.please CalCUlate the acqUisiti On cost of the eqUipme nt.答疑编号 811030101LiSt PriCe ¥ 60,000freight costs 1,000 pollUtion-control 2,500 loadi ng and

30、 Unl Oadi ng fee 800 total ACqUiSiti On Cost ¥ 64,300 fair valUe 公允价值 market ValUe 市场价值 LeCtUre exampleEdiS On ComPa ny OWnS a Cha in Of restaura nts. OnJanUary 1,2008, the ComPa ny acquired a restaura nt from its COmPetitOr for $40,000.The fair value of the assets WaS assessed as followi ng: t

31、he 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' the acquisiti On cost of each asset? PrePare a journal entry to record the acquisiti on.答疑编号 811030102Total acquisitio n cost: $40,000Total fair value of the acquired asset

32、s: $35,000 + $10,000+ $5,000 =$50,000Market Value ACqUiSiti On Costbuilding 35,000 28,000 = 40,000 × (35,000 ÷50,000)equipment 10,000 8,000 = 40,000 × (10,000 ÷50,000)fixture 5,000 4,000 = 40,000 × (5,000 ÷0,000)50,000 40,000Dr.building 28,000Dr.equipme nt 8,000Dr.fixtu

33、re 4,000Cr.ba nk 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 val

34、ue 账目价值(= historical cost -accumulated depreciatiOn)estimated residual value/ estimated SaIVage value 预计净残值estimated adj.预计的，估计的 estimate v.估计，判断，估价residual adj.残留的，剩余的SaIVage n.海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物* depreciable amount = depreciati On base estimated residual valueestimated USefUI life 预计使用年限

35、( No.of years ) / ( No.of PrOdUCtiOnUnits )USefUI life使用寿命，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ACCeIerated depreciatiOn 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.depre

36、ciati On expe nse折旧费用Cr.accumulated depreciatio n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) estimated USefUI life (year) 尚可使用年限Leo compa ny PUrChaSed a IaUndry equipme nt On Sept.1,2007, for $60,000.The equipme nt has an esti

37、mated USefUI life of 5 years and an estimated residual value of $6,000.The compa ny is COmPari ng the USe of the Straight-l ine method and the Un its-of-product ion method to depreciate the asset.The equipme nt will be USed to PrOdUCe 10,000 Un its in the first two years and 20,000 Units in the foll

38、owing three years.PIeaSe calculate the depreciati On expe nse, the accumulated depreciati on, and the book value of the equipment Under both methods for each of the five years of the asset's life.答疑编号 811030103*$60,000 cost; 5 year life; $6,000 residual valueDePreCiatiOn expense of each year in

39、5 years: ($60,000 $6,000) ÷5= $10,800Year12345DePreCiati On expe nse10,80010,80010,80010,80010,800HiStOriCaI cost60,00060,00060,00060,00060,000ACCUmUIated depreciati On10,80021,60032,40043,20054,000Book value49,20038,40027,60016,8006,0002) Units of PrOdUCtiOndepreciable amount = depreciatiOn ex

40、pense/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 $6,000) ÷80,000 = $0.675DePreCiatiOn expense of each year = depreciation expense of each Unit × No.of Units PrOdUCed in that year答疑编号 811030104Year12345DePreCiati On expe nse6,7506,75013,500

41、13,50013,500HiStOriCaI cost60,00060,00060,00060,00060,000ACCUmUIated depreciati On6,75013,50027,00040,50054,000Book value53,25046,50033,00019,5006,0003) Double-declining balancebook value at Start of PeriOd 期初账面价值XdOUbIe Straight-Iine rate 双倍折旧率=depreciation expense for that PeriOd 当期折旧费用*book value

42、 (Carrying value)账面价值 = cost of asset 资产的成本accumulateddepreciatiOn累计折旧Straight-Iine rate 平均年限法折旧率 =1 ÷no.of years ( estimated USefUI life )折旧年限 double Straight-Iine rate 双倍余额法折旧率=2>Straight-Iine rate平均年限法折旧率4) SUm-Of-the-years' digits 年数总和法depreciable amoUnt VearS Ieft at beg.of Period 期

43、初剩余使用年限SUm of the years' digits年数数位的总和本章小节：在固定资产这一章当中， 主要介绍了固定资产折旧的情况，除此之外，固定资产还会涉 及到固定资产的处置，比如固定资产的损毁、固定资产的出售以及固定资产抵债的一些相关 的内容。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：Acco Unt receivable 应收票据：NoteS receivable 应收股利：DiVide nd receivable 应收利息：In terestrece

44、ivable其他应收款:Other receivables手写板图示0401-01原材料：RaW materials在途物资：MateriaIS in tran sport库存商品：inven tory存货跌价准备：PrOViSiOn forthe declinein value OfinVentories坏账准备：Bad debt PrOViSi On待摊费用：PrePaid expe nseIA reserveJrevisiori fr th色 止mulit色in value Qf inventciespride VHPTVCiSian for "the decline in ,

45、ralue OeYhQHttxn invetLntlJ'' he (IJeeIxrLe IJIralu Of(U'" Ihe decline LrLIntangible assetsTiraIUe of交易性金融资产：Tradi ng finan Cial assets持有至至 U期投资：held-to-maturity in VeStme nt可供出售金融资产：AVaiIable-for-sale financial assets短期投资：ShOrt-term in VeStme nt长期股权投资：Lon g-term equity in VeStme nt

46、固定资产：FiXed assets累计折旧：ACCUmUIated depreciati On在建工程：Con StrUCti On-i n-process固定资产减值准备：PrOViSi On for the decli ne in value of fixed assets无形资产：Intan gible assets累计摊销： ACCUmUIated amortizati On商誉：Goodwill递延所得税资产：deferred tax assets ( DTA)一念手写板團示-用doubtful debtsPay V. , Paidpe-(IefeXdfrxed2. 负债类 Liab

47、ility短期借款：ShOrt-term Ioa ns borrow ing 长期借款：Lon g-term Ioa ns borrow ing 预收账款： adva nce from customers/ DePOSit received 应付票据：NoteS PayabIe 应付账款：Accou nt PayabIe 应付工资薪酬：WageS PayabIe应付股利：DiVide nds PayabIe 应付禾利息：In terest PayabIe 应交税费：TaX PayabIe 其他应付款：Other PayabIeS 递延所得税负债：Deferred tax liabilities

48、3. 所有者权益类 OWNERS' EQUITY实收资本：Paid-in CaPitaI (Paid-UP ) 资本公积：CaPitaI reserves 盈余公积：SUrPIUS reserves未确认投资损失：Un realized in VeStme nt IoSSeS未分配利润：Reta ined earnings after appropriati on4. 成本类科目Cost生产成本：Ma nufacturing Cost 制造费用：ManU facturi ng OVerhead 劳务成本：Iabor costs 研发支出：R & D expe nditure5.

49、 损益类 PrOfit and loss主营业务收入：Main OPerati ng revenue其他业务收入：Other OPerati ng revenue营业外收入：Non-OPerat ing in come投资收益：In VeStme nt in come 产品销售收入：sales revenue主营业务成本：Mai n OPerati ng costscost of goods sold / cost of sales 其他业务支出：Other OPerat ing costs营业外支出：Non-OPerat ing expe nse销售费用：Sel Iing expe nse管

50、理费用： Gen eral and adm ini Strati On expe nse(G&A expe nse)财务费用： FinanCe expe nse公允价值变动损益：Gai n/loss of the Change of fair value所得税：In come tax第五讲无形资产授课内容：本节内容主要介绍与无形资产有关的英文术语和常用表达。内容侧重于讲解无形资产的基本特征以及与无形资产的初始计量、后续计量和处置有关的计算和会计处理方法。1.Intangibleassets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。Ide ntifiable non-mon

51、 etary assets WithOUt PhySiCaI SUbSta nce, OWned or Con trolled by the en tity.强调两点：ide ntifiability:可辨认性（WithOUt ） PhySiCaI SUbStance:物质形态（1） （ WithOUt ） PhySiCaI SUbStance:（不具有）物质形态in ta ngible adj.触摸不到的、无形c.f. tan gible assets有形资产有时候英文中也用intan gibles表示无形资产。（2） identifiability:可辨认性intan gibleasset

52、s: ide ntifiable*goodwill 商誉：Uniden tifiable SeParateIy（不可辨认）念手写板图示0501-01IdeTLiifLatile tLrL-jone t 宜r#assetS with outphysical SULbStanCe3. Type of in ta ngible assets无形资产的具体形式trade mark 商标权Pate nt 专利权brand name 品牌intellectual PrOPerty( IP )知识产权COPyright 著作权fran ChiSe特许权IiCe nse 执照，许可证ComPUterSoftW

53、are计算机软件research and development( R&D 研究开发4.ln itial recog niti On Of intan gible assets无形资产的初始计量 ： PUrChaSed intan gible assets : 外购无形资产PUrChaSe v. 买，购买 intern ally gen erated intan gible assets:自创的无形资产in ternally in ternal adj. 内部的gen erated : adj.形成的，被创造的LeCtUre example 1:Compa ny A PUrChaSed

54、 a Pate nt for the desig n Of a TV Set On 3 Jan Uary at a Cost of Y 20,000. ThiS Pate nt (based On its tech no Iogy ) is estimated (估计)to have a USefUI life of 5 years.*从题目中提炼出重要的信息Patent: Cost Y 20,000; USefUI life 5 years三写板圉示0501-02Fatent:CaSt ¥ 20, OoOUSefUI Iife5 yfrasDH Intangible assetsp

55、atentCr Bank depositDr Intan gible assets Pate nt 20,000Cr Ba nk deposit 20,000借：无形资产一专利权20,000贷：银行存款20,000LeCtUre example 2:Compa nyA also has an in ternally gen erated (自创的) brand n ame With an estimated fair valUe of Y 500,000.注意：自创的品牌不作为企业的无形资产核算。5. MeaSUreme nt after reCog niti On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( USefUl 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.摊与肖 amortize (amortise ) v.