【精心整理】会计与银行业务英语用语

1、»á¼ÆÓëÒøÐÐÒµÎñÓ¢ÓïÓÃÓïÒ»¡¢»á¼ÆÕËÄ¿ÓÃÓï»á¼Æ±¨±í statement of account

2、05;ùÀ´ÕÊÄ¿ account currentÏÖÔÚÍùÀ´ÕÊ|´æ¿î¶î current accoutÏú»õÕÊ account sales ¹²Í¬¼ÆËãÕÊÏî joi

3、nt accountδ¾öÕÊÏî outstanding account´û·½ÕÊÏî credit account|creditor account½è·½ÕÊÏî debit account|debtor accountÓ¦¸¶ÕÊ|Ó¦¸¶

4、6;´¸¶ÕÊ account payableÓ¦ÊÕÕÊ|Ó¦ÊÕδÊÕÕÊ account receivableн»Ò×|ÐÂÕÊ new accountδ¾öÕÊ|ÀÏÕÊ o

5、ld accountÏÖ½ðÕÊ cash accountÁ÷Ë®ÕÊ running account?ÔݼÇÕÊ|䶨ÕÊ suspense account¹ýÆÚÕÊ|ÑÓÖÍÕÊ overdue account|pastdue

6、accountÔÓÏîÕÊ»§ sundry accountÏêϸÕʵ¥|Ã÷ϸ±í detail account´ôÕÊ bad account»á¼ÆÏîÄ¿ title of account»á¼Æ±

7、;¡|Õʱ¡ account-bookÓªÒµ±¨¸æÊé|ËðÒæ¼ÆËã±í account of budiness|business report½è´ûϸÕÊ|½»ÑéÕÊ account rend

8、eredÃ÷ϸÕÊ account statedÓë. ÒøÐпªÁ¢Ò»»§Í· to open an account withÓë. ÒøÐн¨Á¢½»Ò× to keep account with¼Ì

9、8;ø¼ÇÕÊ to keep accountÓë. Óн»Ò× to have an account with×÷³É»á¼ÆÕÊ|ÓÐÍùÀ´ÕÊÏî to make out an account withÇåËã|

10、9;åÀíÕ®Îñ to make up an accountÇå½àÕÊÄ¿|Óë¡­¡­Í£Ö¹½»Ò× to close one's account with½áÕÊ to close an accountÇåÀí&

11、#206;´¸¶¿î to ask an account|to demand an account½áÇå²î¶î to balance the account withÇåËã to settle an account|to liquidate an account|to square an accountÉó²éÕÊÄ¿|¼à

12、;²éÕÊÄ¿ to audit an account¼ì²éÕÊÄ¿ to examine an accountתÈëAµÄÕÊ»§ to charge the amount to A's accountÒÔ¼ÆÕÊ·½Ê½¸¶

13、¿î to pay on account´úÀíijÈË|ΪijÈË on one's account|on account of oneΪ×Ô¼º¼ÆËã|¶ÀÁ¢ÕÊÄ¿ on one's own accountÓÉ

14、ijÈËÊÕÒæ²¢¸º·çÏÕ on one's account and risk|for one's account and riskÓÉijÈ˸ºµ£ for one's account|for account of one°´Ä³ÈËÖ

15、¸Ê¾|ÁÐÈëijÈËÕÊ»§ by order and for account of oneÁÐÈë5Ô·ÝÕÊÄ¿ for May account±àÈëijÖÐÕÊÏîÏ to

16、pass to the account of|to place to the account of¼Ä³öÇåËãÊé to send in an account|to send in render an account¶þ¡¢¹ú¼Ê»á¼ÆÊõÓïÓ¢ºº¶ÔÕ&#

17、213;?Account ÕÊ»§Accounting system »á¼ÆϵͳAmerican Accounting Association ÃÀ¹ú»á¼ÆЭ»áAmerican Institute of CPAs ÃÀ¹ú×¢²á»á¼

18、ÆʦЭ»áAudit Éó¼ÆBalance sheet ×ʲú¸ºÕ®±íBookkeepking ²¾¼ÇCash flow prospects ÏÖ½ðÁ÷Á¿Ô¤²âCertificate in Internal A

19、uditing ÄÚ²¿Éó¼ÆÖ¤ÊéCertificate in Management Accounting ¹ÜÀí»á¼ÆÖ¤ÊéCertificate Public Accountant×¢²á»á¼ÆʦCost accounting ³

20、ɱ¾»á¼ÆExternal users ÍⲿʹÓÃÕßFinancial accounting ²ÆÎñ»á¼ÆFinancial Accounting Standards Board ²ÆÎñ»á¼Æ×¼ÔòÎ

21、;¯Ô±»áFinancial forecast ²ÆÎñÔ¤²âGenerally accepted accounting principles ¹«ÈÏ»á¼ÆÔ­ÔòGeneral-purpose information ͨÓÃÄ¿µÄÐÅ&

22、#207;¢Government Accounting Office Õþ¸®»á¼Æ°ì¹«ÊÒIncome statement ËðÒæ±íInstitute of Internal Auditors ÄÚ²¿Éó¼ÆʦЭ»áInstitut

23、e of Management Accountants ¹ÜÀí»á¼ÆʦЭ»áIntegrity ÕûºÏÐÔInternal auditing ÄÚ²¿Éó¼ÆInternal control structure ÄÚ²¿¿ØÖÆ&

24、#189;á¹¹Internal Revenue Service ¹úÄÚÊÕÈëÊðInternal users ÄÚ²¿Ê¹ÓÃÕßManagement accounting ¹ÜÀí»á¼ÆReturn of investment Ͷ×Ê&#

25、187;ر¨Return on investment Ͷ×ʱ¨³êSecurities and Exchange Commission ֤ȯ½»Ò×ίԱ»áStatement of cash flow ÏÖ½ðÁ÷Á¿±íStateme

26、nt of financial position ²ÆÎñ×´¿ö±íTax accounting Ë°Îñ»á¼ÆAccounting equation »á¼ÆµÈʽArticulation ¹´»ü¹ØϵAssets ×Ê

27、8;úBusiness entity ÆóÒµ¸öÌåCapital stock ¹É±¾Corporation ¹«Ë¾Cost principle ³É±¾Ô­ÔòCreditor ծȨÈËDeflation ͨ»õ½ô

28、ËõDisclosure Åú¶Expenses ·ÑÓÃFinancial statement ²ÆÎñ±¨±íFinancial activities ³ï×ʻGoing-concern assumption ³ÖÐø¾­Óª¼

29、7;ÉèInflation ͨ»õÅòÕÇInvesting activities Ͷ×ʻLiabilities ¸ºÕ®Negative cash flow ¸ºÏÖ½ðÁ÷Á¿Operating activities ¾­Óª

30、;»î¶¯Owner's equity ËùÓÐÕßȨÒæPartnership ºÏ»ïÆóÒµPositive cash flow ÕýÏÖ½ðÁ÷Á¿Retained earning Áô´æÀû

31、0;óRevenue ÊÕÈëSole proprietorship ¶À×ÊÆóÒµSolvency Çå³¥ÄÜÁ¦Stable-dollar assumption Îȶ¨»õ±Ò¼ÙÉèStockholders ¹É¶«S

32、tockholders' equity ¹É¶«È¨ÒæWindow dressing ÃÅÃæ·ÛÊÎÈý¡¢ÉÌÎñÓ¢ÓïÖÐÓÐһЩʹÓÃÊ®·&#

33、214;Ƶ·±µÄ´Ê»ã£¬ËüÃÇÔÚ²»Í¬µÄÓï¾³ÏÂÒâ˼ҲÓкܴó²»Í¬¡£É&#

34、207;´ÎÎÒÃǽ²ÁËfloating£¬Õâ´ÎÎÒÃÇÀ´½²½²discountÕâ¸ö´Ê¡£ÀýÒ»£ºYou can get a 5% discount if you order o

35、n a regular basis.Èç¹ûÄã·½¶¨ÆÚ¸øÎÒ·½Ï¶¨µ¥£¬Äã·½±ã¿ÉµÃµ½ 5% µÄÕÛ¿Û¡£&#

36、192;ý¶þ£ºIf a seller extends credit to a time draft, they have made a trade acceptance. The seller can request the bank finance the transaction by buying the draft. The bank will discount.ÈçÂô·½¿ª³öµÄÊÇ

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40、61;£×¢½â£ºdiscount ÔÚÕâÁ½¾ä»°ÖеÄÒâ˼һ¸öÊÇÕÛ¿Û£¬ÁíÒ»¸öÊÇÌùÏ

41、Ö¡£ÕÛ¿ÛÊÇÖ¸ÉÌÆ·ÔÚÔ­¼ÛµÄ»ù´¡ÉÏ°´°Ù·Ö±È½µ¼Û£¬ÌùÏÖÔòÊ

42、Çָδµ½ÆÚµÄƱ¾ÝÏòÒøÐÐÈÚ×Ê£¬ÒøÐпÛÈ¡×ÔÂò½øÈÕÖÁµ½ÆÚÈ

43、ÕµÄÀûÏ¢£¬²¢ÊÕÈ¡Ò»¶¨µÄÊÖÐø·Ñºó£¬½«ÓàϵÄƱÃæ½ð¶î¸¶¸

44、ø³ÖƱÈË¡£ËÄ¡¢»á¼ÆÓ¢Óï´Ê»ãÂþ̸£¨Ò»£©Account ¡¢ Accounting ºÍAccountant¡¡¡¡Account 

45、1;кܶàÒâ˼£¬³£¼ûµÄÖ÷ÒªÊÇ¡°ËµÃ÷¡¢½âÊÍ£»¼ÆËã¡¢Õʵ¥£»

46、0;øÐÐÕÊ»§¡±¡£ÀýÈ磺¡¡¡¡1¡¢ He gave me a full account of his plan¡£Ëû°Ñ¼Æ»®¸øÎÒ×öÁËÍê&

47、#213;ûµÄ˵Ã÷¡£¡¡¡¡2¡¢ Charge it to my account¡£°ÑËü¼ÇÔÚÎÒµÄÕÊÉÏ¡£¡¡¡¡3¡¢ Cashier£º Go

48、od afternoon¡£ Can I help you £¿ÒøÐгöÄÉ£ºÏÂÎçºÃ£¬ÄÜΪÄú×öʲô£¿¡¡¡¡Man £º I'd like to

49、 open a bank account .ÄÐÈË£ºÎÒÏ뿪һ¸öÒøÐдæ¿îÕÊ»§¡£¡¡¡¡»¹ÓÐ account title£¨ÕÊ»§

50、Ãû³Æ¡¢»á¼Æ¿ÆÄ¿£©¡¢income account£¨ÊÕÒæÕÊ»§£©¡¢account book£¨Õʲ¾£©µÈ¡£¡

51、1;¡¡ÔÚ account ºóÃæ¼ÓÉÏ´Ê׺ ing ¾Í³ÉΪ accounting £¬ÆäÒâÒåÒ²ÏàÓ¦±äΪ»á¼Æ¡&#

52、162;»á¼Æѧ¡£ÀýÈ磺¡¡¡¡1¡¢Accounting is a process of recording, classifying£¬summarizing and interpreting of those business activities that can be expressed in monetary terms.¡¡

53、7;á¼ÆÊÇÒ»¸öÒÔ»õ±ÒÐÎʽ¶Ô¾­¼Ã»î¶¯½øÐмǼ¡¢·ÖÀà¡¢»ã×Ü

54、0;Ô¼°½âÊ͵Ĺý³Ì¡£¡¡¡¡2¡¢It has been said that Accounting is the language of business.¡¡¾Ý˵»á¼ÆÊÇ¡°ÉÌÒµ&#

55、211;ïÑÔ¡±¡¡¡¡3¡¢Accounting is one of the fastest growing profession in the modern business world.»á¼ÆÊǵ±½ñ¾­¼ÃÉç»áÖз¢Õ¹

56、5;î¿ìµÄÖ°ÒµÖ®Ò»¡£¡¡¡¡4¡¢ Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.¡¡²ÆÎñ»á¼ÆºÍ

57、5;ÜÀí»á¼ÆÊÇ»á¼ÆµÄÁ½¸öÖ÷ÒªµÄרÃÅÁìÓò¡£¡¡¡¡ÆäËû»¹ÓÐ accounting prof

58、ession£¨»á¼ÆÖ°Òµ£©¡¢accounting elements£¨»á¼ÆÒªËØ£©µÈ¡£¡¡¡¡Accountant ±ÈAccountÖ»¶àantÈý&#

59、184;ö×Öĸ£¬ÆäÒâ˼ÊÇ»á¼Æʦ¡¢»á¼ÆÈËÔ±¡£ÀýÈ磺¡¡¡¡1¡¢A certified public accoun

60、tant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.×¢²á»á¼Æʦ£¨»ò£¬×¢²á»á¼ÆʦµÄ&#

61、203;õд£©£¬±ØÐëͨ¹ýһϵÁп¼ÊÔ·½¿ÉÈ¡µÃÖ¤Êé¡£¡¡¡¡2¡¢Private accountant , also

62、 called executive or administrative accountant, handle the financial records of a business.˽ÈË»á¼Æʦ£¬Ò²½Ð×öÖ÷¹Ü»òÐÐÕþ»á¼Æʦ£

63、;¬¸ºÔð´¦Àí¹«Ë¾µÄ²ÆÎñÕÊÄ¿¡£¡¡¡¡×ÜÖ®£¬ÕâÈý¸ö´Ê£¬ÓкÜÉ

64、;îµÄÔ¨Ô´¹Øϵ¡£¡¡¡¡£¨¶þ£©Assets¡¢Liabilities ºÍOwner's Equity¡¡¡¡ÕâÈý¸ö´Ê·Ö±ðÊ

65、;Ç×ʲú¡¢¸ºÕ®ºÍËùÓÐÕßȨÒ棬ÊÇ»á¼ÆµÈʽµÄÈý¸öÒªËØ¡£¡¡¡

66、;¡Assets Õâ¸ö´Ê±íʾ×ʲúʱһ¶¨ÒªÓø´ÊýÐÎʽ£¬¼´´ÊβҪÓÐ ¡°s¡&#

67、177;¡£Èç¹û²»Óø´ÊýÐÎʽ£¬¾Í³ÉΪ¡°±¦ÎÌ츳¡¢¼¼ÄÜ¡±µÄÒ&#

68、226;˼¡£ÀýÈ磺¡¡¡¡1¡¢ Assets are properties that are owned and have monetary values£»for instance£¬cash£¬inventory£¬buildings£¬equipment.¡¡×ʲ

69、50;ÊÇÖ¸ÆóÒµËùÓµÓеġ¢¾ßÓлõ±Ò¼ÛÖµµÄ²Æ²ú£¬ÈçÏֽ𡢴æ»

70、45;¡¢½¨ÖþÎï¡¢É豸¡£¡¡¡¡2¡¢ Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.¡¡×ʲúÊÇ

71、;ÓÉÆóÒµÓµÓлò¿ØÖƲ¢ÄÜÓûõ±Ò¼ÆÁ¿µÄ¾­¼Ã×ÊÔ´¡£¡¡¡¡3¡¢ Assets ca

72、n be classified into current assets and non-current assets .¡¡×ʲú¿ÉÒÔ»®·ÖΪÁ÷¶¯×ʲúºÍ·ÇÁ÷¶¯×ʲú¡£¡¡

73、¡¡£¨Èý£©Liabilities ÊÇliability µÄ¸´ÊýÐÎʽ¡£ËüµÄÒâ˼ÊÇ·¨ÂÉÉϵÄÔðÈΡ¢&#

74、210;åÎñ¡£Èç liability for an accident £¨ÕØʵÄÔðÈΣ©£»liability to pay taxes £¨ÄÉË°µÄÒåÎñ£©¡£Ö»

75、ÓÐÆäΪ¸´ÊýÐÎʽ liabilities ʱ²Å±íʾ¸ºÕ®¡¢Õ®ÎñµÄÒâ˼¡£ÀýÈ磺¡¡

76、;¡¡1¡¢ Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.¡¡¸ºÕ®ÊÇÖ¸½«À´ÐèÓûõ±Ò»ò·þ

77、6;ñ³¥»¹µÄÕ®Îñ»òÂÄÐеÄÒåÎñ¡£¡¡¡¡2¡¢ Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.¡¡

78、;¸ºÕ®ÊÇÇ·ÍⲿµÄÊý¶î£¬ÈçÓ¦¸¶Æ±¾Ý¡¢Ó¦¸¶ÕÊ¿î¡¢Ó¦¸¶Õ®È¯

79、;¡£¡¡¡¡£¨ËÄ£©Owner's equity ÊÇÓÉ owner (ËùÓÐÕß¡¢ÒµÖ÷)ºÍequity £¨È¨Ò棩¹¹³ÉΪ

80、¡°ÒµÖ÷ȨÒ桱¡£ÀýÈ磺¡¡¡¡1¡¢ Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of ass

81、ets and the amount of liabilities.¡¡ÒµÖ÷ȨÒæ´ú±íÒµÖ÷¶ÔÆóÒµ¾»×ʲúµÄȨÒæ»òÒªÇóȨ&#

82、163;¬¾»×ʲúÊÇÖ¸ÆóÒµµÄ×ʲú×ܶîÓ븺ծ֮¼äµÄ²î¶î¡£¡¡¡¡2¡¢

83、Capital is the interest of the owners in an enterprise. Also known as owner's equity.¡¡×ʱ¾ÊÇÆóÒµËùÓÐÕßµÄÀûÒ棬Ҳ³ÆΪҵÖ&

84、#247;ȨÒæ¡£¡¡¡¡3¡¢ Owner's equity include owner ¡°s investment in a business and accumulated operating results since the beginning of the operation.¡¡ÒµÖ÷ȨÒæ°üÀ

85、¨ÒµÖ÷µÄͶ×ÊÒÔ¼°ÆóÒµ×Ô¿ªÒµÒÔÀ´»ýÀ۵ľ­Óª³É¹û¡£¡¡¡¡É

86、ÏÊö»á¼ÆÒªËØÏ໥֮¼äµÄ¹ØϵÓÃÒ»¸ö¼òµ¥µÄÊýѧ¹«Ê½À´±íÊ

87、¾£¬¾ÍÊÇ»á¼ÆºãµÈʽ£º¡¡¡¡Assets=Liabilities+Owner's equity¡¡¡¡×ʲú=¸ºÕ®+ÒµÖ÷ȨÒæ

88、61;¡¡¡£¨Î壩Ledgers ºÍ Journals¡¡¡¡Ledgers ÔÚ²¾¼ÇÉÏÊÇ·ÖÀàÕʵÄÒâ˼£¬¿ÉÒÔºÍ&#

89、198;äËû´Ê»ã´îÅ䣬¹¹³ÉÐí¶à»á¼Æ´Ê»ã¡£Èçledger accounts£¨·ÖÀàÕÊ»§£©¡¢

90、;general ledger£¨×Ü·ÖÀàÕÊ£©¡¢subsidiary ledger£¨Ã÷ϸ·ÖÀàÕÊ£©µÈ¡£ÀýÈ磺¡¡¡¡1¡¢ Le

91、dger accounts are used to record business transactions' effect on an accounting entity.¡¡·ÖÀàÕÊ»§±»ÓÃÀ´¼Ç¼½»Ò׶Իá¼ÆÖ÷Ìåµ

92、;ÄÓ°Ïì¡£¡¡¡¡2¡¢A ledger account is simply a record of changes £¨increase and decrease£©and balances in value of a specific accounting item.¡¡·ÖÀàÕÊ»§²»

93、5;ýÊÇÌض¨»á¼ÆÏîÄ¿¼ÛÖµµÄ±ä¶¯£¨Ôö¼ÓÓë¼õÉÙ£©ºÍ½áÓàµÄ¼Ç

94、4;¼¡£¡¡¡¡3¡¢The general ledger is the book used to list all the accounts established by an organization.¡¡¡¡×Ü·ÖÀàÕÊÊÇÒ»±¾ÁгöÒ»¸&

95、#246;µ¥Î»ËùÉèÁ¢µÄÈ«²¿ÕÊ»§µÄÕʱ¾¡£¡¡¡¡4¡¢Further simplification of the general ledger is brought about by the use of subsidiary led

96、ger.¡¡¡¡Ê¹ÓÃÃ÷ϸ·ÖÀàÕÊʹ×Ü·ÖÀàÕʸü¼Ó¼ò»¯Ã÷ÁË¡£¡¡¡¡5¡¢The adv

97、antages of subsidiary ledger are as following£º£¨1£©reduces ledger detail £»£¨2£©permits better division of labor£»£¨3£©permits a different sequence of accounts£»£¨4£©permits bette

98、r internal control¡£¡¡¡¡Ã÷ϸ·ÖÀàÕʵÄÓŵãÈçÏ£»£¨1£©¼õÉÙ·ÖÀàÕʵÄϸ½

99、;Ú£»£¨2£©Ê¹ÀͶ¯·Ö¹¤¸üºÏÀí£»£¨3£©ÔÊÐí²»Í¬µÄÕÊ»§ÅÅÐò£¨4&#

100、163;©±ãÓÚ¸üºÃµØÄÚ²¿¿ØÖÆ¡£¡¡¡¡Journal ±È½Ï³£ÓõÄÒâ˼ÊÇ¡°Èռǡ

101、¢ÈÕÖ¾£»ÔÓÖ¾¡¢¿¯Î£¬Èçkeep a journal £¨¼ÇÈÕÖ¾£©¡¢a ship's journal (º½º£ÈÕÖ¾)

102、3;¬a monthly journal (Ô¿¯)£¬µ¥´Ê diary Ò²ÓС°Èռǡ±µÄÒâ˼£¬µ«journal ±È diary ¸üÇ¿µ÷¡

103、6;Õýʽ¼Ç¼¡±¡£Journal ÔÚ»á¼Æ´Ê»ãÉϵÄÒâ˼ÊÇ¡°ÈÕ¼ÇÕÊ¡±¡£ÀýÈç&#

104、163;º¡¡¡¡1¡¢In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.¡¡ÔÚÎ÷·½»á¼ÆÌåϵÖÐ&#

105、163;¬ÓйØÿ±Ê¾­¼Ã½»Ò×µÄ×ÊÁÏ×î³õÊǼÇÔÚÒ»±¾½Ð×ö¡°ÈÕ¼ÇÕÊ&#

106、161;±µÄ»á¼ÆÕÊÉÏ¡£¡¡¡¡2¡¢A journal is a chronological(arrange in order of time ) record of business transactions.¡¡ ÈÕ¼ÇÕÊÊǶԾ­¼&#

107、195;½»Ò×µÄÐòʱ£¨¼´°´Ê±¼äµÄ˳Ðò£©¼Ç¼¡£¡¡¡¡3¡¢In a journal entry, the debits and credits for given tr

108、ansaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.¡¡ÔÚÈÕ¼ÇÕÊÉϼÇÕÊʱ£¬¼È¶¨½»&#

109、210;׵Ľ跽ºÍ´û·½Ò»Æ𱻼Ǽ£¬µ«ÔÚ·ÖÀàÕʼǼÖУ¬Ò»±Ê½»&#

110、210;׵Ľ跽ºÍ´û·½½øÈ벻ͬµÄÕÊ»§ÖС£¡¡¡¡4¡¢A journal may be a general journal or it may be a group of special journa

111、ls. ¡¡ÈÕ¼ÇÕÊ¿ÉÒÔÊÇÒ»±¾Í¨ÓÃÈÕ¼ÇÕÊ£¬Ò²¿ÉÒÔÊÇÒ»×éÌØÖÖÈÕ¼&#

112、199;ÕÊ¡£¡¡¡¡£¨Áù£©Current assets¡¢fixed assets ºÍ Current liabilities¡¡¡¡Current ÊÇÒ»¸öºÜÓÐÒâ˼µÄ´Ê&

113、#187;ã¡£Ëü¼È¿ÉÒÔÊÇÐÎÈÝ´Ê£¬Ò²¿ÉÒÔÊÇÃû´Ê¡£×÷ΪÐÎÈÝ´Ê£¬current Ò

114、;â˼ÊÇ¡°Í¨Óõġ¢Á÷ͨµÄ£¬ÏÖÔڵġ±£¬Èç current money£¨Í¨»õ£©£¬current English

115、£¨ÏÖ´úÓ¢Ó£¬current fashion£¨Ä¿Ç°Á÷ÐеķçÉУ©£»×÷ΪÃû´Ê£¬current µÄ&

116、#210;â˼ÊÇ¡°Ë®Á÷¡¢ÆøÁ÷£¬µçÁ÷£¬¶¯Ïò¡¢³±Á÷¡±£¬Èç the current of a river £¨ºÓ&

117、#181;ÄË®Á÷£©£¬the cold current £¨º®Á÷£©£¬a direct current £¨Ö±Á÷µç£©£¬the current of public opinion£¨ÓßÂÛµ

118、6;¶¯Ïò£©¡£ÔÚÕâÀ»¹ÒªÌرðÌáµ½Ó¢¹úµÄÁ½ÖÖ´æ¿î current account £¨»îÆ

119、;Ú´æ¿î£¬Ò²Ï൱ÓÚÃÀ¹úÒøÐÐÖÐµÄ checking account £©ºÍdeposit account £¨´¢Ðî´æ¿î£¬Ò&

120、#178;Ï൱ÓÚÃÀ¹úÒøÐÐÖÐµÄ savings account £©¡£Èç¹ûÄãµ½Ó¢¹úÒøÐжԹñԱ˵&#

121、163;º¡°Could you tell me what sorts of accounts there are £¿¡±£¨ÄúÄܸæËßÎÒÓм¸ÖÖʲô´æ¿îÂ𣿣©Òø

122、;ÐйñÔ±¾Í»á˵£º¡°Well£¬there are basically two types of accounts .There's a current account and a deposit account. With the current account you can pay for things by cheque, but you don't earn any inter

123、est . With the deposit account ,you earn interest ,but you can't pay for things by cheque¡­¡­¡±£¨»ù±¾ÉÏÓÐÁ½ÖÖ´æ¿î£¬Ò»ÖÖ»îÆÚ

124、80;æ¿î£¬Ò»ÖÖ´¢Ðî´æ¿î£»»îÆÚ´æ¿îÄã¿ÉÒÔÓÃ֧Ʊ֧¸¶£¬µ«Ã»

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128、ä·ÖÀíÓÉÈÏΪÔÚµ±ÆÚ¾­Óª»î¶¯ÖÐת»»³ÉÏÖ½ð»ò±»Ê¹ÓõÄ×ʲ

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130、2;¤¸¶µÄ·ÑÓö¼ÊôÓÚÁ÷¶¯×ʲú¡£¡¡¡¡Ëµµ½Á÷¶¯×ʲú£¬¾Í²»ÄÜ

131、8;»Ìáµ½ÁíÒ»¸ö´Ê»ã fixed assets£¨¹Ì¶¨×ʲú£©¡£ÀýÈ磺¡¡¡¡2¡¢Fixed assets are the long-lived assets

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135、177;¸µÄ×ʲú¡£¡¡¡¡Current liabilities ¾ÍÊÇ¡°Á÷¶¯¸ºÕ®¡±¡£ÀýÈ磺¡¡¡¡3¡¢Current liabiliti

136、es . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.¡¡Á÷¶¯

137、84;ºÕ®¡£ÔÚÏÂÒ»¸ö¾­ÓªÆڼ䣬ͨ³£ÊÇÒ»ÄêÄÚ±ØÐëÓÃÁ÷¶¯×ʲú

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140、82;¯¸ºÕ®¡£¡¡¡¡£¨Æߣ©Receivable ¡¢PayableºÍ Prepaid¡¡¡¡½«Receivable ºÍPayable Á½¸ö´ÊÉԼӱȽ

141、Ï£¬²»ÄÑ·¢ÏÖËüÃǺóÃæµÄËĸö×ÖĸÏàͬ£¬¶¼ÓÐ-able £¬ÕâÊÇÓ¢Óï

142、´Ê»ã¹¹³ÉµÄºó׺֮һ¡£Õâ¸ö´Ê׺½ô½ÓÔÚ¶¯´ÊÖ®ºó£¬Ê¹¶¯´Ê

143、±ä³ÉÐÎÈÝ´Ê£¬±íʾ¡°Äܹ»¡­¡¢ÊÊÓÚ¡­¡¢¿É¡­¡¢Ó¦¡­¡±¡£Receive£

144、;¨ÊÕµ½¡¢½ÓÊÜ£©¼ÓÉÏ- able ³ÉΪreceivable£¬ÆäÒâÒåÒ²ÏàÓ¦³ÉΪ¡°ÄÜÊÕµÄ

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146、84;¶µÄ¡±¡£ÕâÀïÒªÌرðÌáµ½µÄÊÇ£¬¶¯´Êºó׺ÓÐ-able ËùÐγɵÄÐÎÈ

147、21;´Ê£¬ºÍÒ»°ãÐÎÈݴʲ»Í¬£¬ÔÚÐÞÊÎÃû´Êʱ£¬Ëü²»ÔÚÃû´ÊÖ®Ç

148、76;¶øÔÚÃû´ÊÖ®ºó¡£ÀýÈçaccounts receivable£¨Ó¦ÊÕÕʿ¡¢accounts payable £¨Ó¦¸¶ÕÊ¿î£

149、69;¡¢notes receivable£¨Ó¦ÊÕƱ¾Ý£©¡¢notes payable£¨Ó¦¸¶Æ±¾Ý£©¡£ÏÂÃæ¾Ù³ö¼¸¸ö¾ä

150、5;ÓÀ´²ÙÁ·Ò»ÏÂÕ⼸¸ö»á¼Æ´Ê»ã£º¡¡¡¡1¡¢A business with many credit customers would set up the general ledger Accounts Receivable account f

151、or all credit customers and a separate account for each credit customer.¡¡ÓкܶàÉÞ¹º¿Í»§µÄÆóÒµÓ¦ÉèÖÃÒ»¸öÓ¦ÊÕÕÊ

152、¿î×Ü·ÖÀàÕÊ»§£¬µÇ¼ÇËùÓÐÉÞ¹º¿Í»§Ç·µÄ»õ¿î£¬²¢ÎªÃ¿¸öÉÞ

153、¹º¿Í»§ÉèÖÃÒ»¸öÃ÷ϸÕÊ»§¡£¡¡¡¡2¡¢Accounts Receivable are often classified as current assets.¡¡Ó¦ÊÕÕÊ¿î

154、ͨ³£¹éÈëÁ÷¶¯×ʲú¡£¡¡¡¡3¡¢Accounts receivable arise when a business sells goods and service on credit.¡¡µ±ÆóÒµÒÔÉÞÕ&

155、#202;·½Ê½ÏúÊÛ²úÆ·»òÌṩ·þÎñʱ£¬¾Í²úÉúÓ¦ÊÕÕÊ¿î¡£¡¡¡¡4¡¢A prom

156、issory note is regarded as notes receivable for the payee and notes payable for the maker.¡¡±¾Æ±¶ÔÊÜ¿îÈËÀ´ËµÊÇÓ¦ÊÕƱ¾Ý£¬¶Ô³öÆ

157、±ÈËÀ´ËµÔòÊÇÓ¦¸¶Æ±¾Ý¡£¡¡¡¡5¡¢Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current

158、assets and are recorded at face value.¡¡ÄÜÔÚÏÂÒ»¸ö»á¼ÆÄê¶È»òÏÂÒ»¸ö¾­ÓªÖÜÆÚÊջغÍ×

159、0;»»³ÉÏÖ½ðµÄÓ¦ÊÕƱ¾Ý£¬¹éÈëÁ÷¶¯×ʲú£¬²¢°´ÃæÖµÈëÕÊ¡£¡

160、1;¡¡6¡¢Accounts payable and notes payable are typical example of current liabilities.¡¡Ó¦¸¶ÕÊ¿îºÍÓ¦¸¶Æ±¾ÝÊÇÁ÷¶¯¸ºÕ®µÄ

161、81;äÐÍÀý×Ó¡£¡¡¡¡7¡¢As stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of business.¡

162、¡ÈçÇ°ËùÊö£¬Ó¦¸¶ÕÊ¿îºÍÓ¦¸¶Æ±¾Ýͨ³£²úÉúÓÚÆóÒµµÄ¾­Óª»

163、£¬ÀýÈçÔÚÕý³£¾­Óª¹ý³ÌÖеÄÉÞÕʹºÂòÉÌÆ·ºÍ½ÓÊÜ·þÎñ¡

164、£¡¡¡¡Prepaid£¨Ô¤¸¶µÄ£© Õâ¸ö´ÊºÍÇ°ÃæµÄPay ¹Øϵ·Ç³£ÃÜÇÐ,ʵ¼ÊÉϾ

165、;ÍÊÇÔÚpay µÄ¹ýÈ¥·Ö´Êpaid Ç°¼ÓÉÏÒ»¸öǰ׺pre-£¬Õâ¸öǰ׺±íʾ¡°Ç°

166、1;¢Ô¤ÏÈ¡±Ö®Ò⣬ºÏÆðÀ´¾ÍÊÇ¡°Ô¤¸¶µÄ¡±¡£ÀýÈ磺¡¡¡¡8¡¢Assume that a b

167、usiness paid a $1200 premium on April 1 for one year's insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be :¡¡¡¡Dr. Prepaid Expenses¡ªPrepaid Insurance $1200¡¡

168、61;¡Cr. Cash $1200¡¡¡¡¼ÙÉ裬һ¸ö¹«Ë¾4ÔÂ1ÈÕÖ§¸¶ÁË1200ÃÀÔ²µÄ±£ÏÕ·ÑÔ¤¸¶Ò&

169、#187;ÄêµÄ±£ÏÕ·Ñ¡£ÕâÒâζ×ÅÒ»ÖÖ×ʲú£¨Ô¤¸¶·ÑÓ㩵ÄÔö¼Ó£¬Á&

170、#237;Ò»ÖÖ×ʲú£¨Ïֽ𣩵ļõÉÙ¡£Òò´Ë£¬»á¼Æ·Ö¼ӦΪ£º¡¡¡¡½&

171、#232;£ºÔ¤¸¶·ÑÓáªÔ¤¸¶±£ÏÕ·Ñ 1200ÃÀÔ²¡¡¡¡´û£ºÏÖ½ð 1200ÃÀÔ²¡¡¡¡£

172、68;°Ë£©Inventory£¨´æ»õ£©¡¡¡¡Inventory £¨´æ»õ£©£¬ÔÚ»á¼ÆÓ¢Óï´Ê»ãÖÐÊÇ×î&#

173、187;ù±¾µÄ´Ê»ãÖ®Ò»£¬ÓëÕâ¸ö´Ê»ãÓйصĴʻ㣬±ÈÈçÓë´æ»õ¼Æ&#

174、188;ÛÓйصķ½·¨£¬ÔÚ»á¼Æ±¨±í¼°Æä˵Ã÷½âÊÍÖÐÊǾ­³£¿ÉÒÔ¼û&#

175、181;½µÄ£¬Òò´Ë£¬¾ÍÈÃÎÒÃǽ«ËüÃÇ·ÅÔÚÒ»ÆðÀ´Âþ̸¡£ÀýÈ磺¡¡&#

176、161;¡1¡¢Inventory must be measured at the acquisition cost in conformity with the historical cost principle.¡¡´æ»õ±ØÐë×ñÑ­ÀúÊ·³É±¾Ô­Ôò°´È

177、61;µÃ³É±¾¼Æ¼Û¡£¡¡¡¡2¡¢In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.¡¡¶ÔÓÚ¹¤

178、10;µÆóÒµ¶øÑÔ£¬Ö÷ÒªÓÐÈýÀà´æ»õ£ºÔ­²ÄÁÏ¡¢°ë³ÉÆ·ºÍ²ú³ÉÆ·

179、61;£¡¡¡¡ÏÂÃæÕ⼸¸ö¶¼ÊÇ´æ»õ¼Æ¼ÛµÄרÃŴʻ㣬²»Äܲ»Ì¸µ½

180、61;£¡¡¡¡Specific identification method £¨¸ö±ð±æÈÏ·¨£©¡¡¡¡3¡¢Under the specific identification method, the specific actual cost is assigned to each unit.¡¡ÔÚ

181、;¸ö±ð±æÈÏ·¨Ï£¬Òª°´Ã¿Ò»´æ»õÏîÄ¿±æÈÏʵ¼Ê³É±¾¡£¡¡¡¡4¡

182、2;Average-cost method £¨Æ½¾ù³É±¾·¨£©¡¡Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.¡¡¿É¹©ÏúÊÛ

183、µÄÉÌÆ·³É±¾×ÜÖµ³ýÒԿɹ©ÏúÊÛµÄÉÌÆ·ÊýÁ¿¾ÍµÃµ½Æ½¾ùµ¥Î»

184、³É±¾¡£¡¡¡¡5¡¢First-in, first-out method £¨ÏȽøÏȳö·¨£©¡¡¡¡Under the first-in, first-out method, it is assumed that the first units acquired are the fi

185、rst ones sold; ending inventory is valued at the most recent purchase prices.¡¡ÔÚÏȽøÏȳö·¨Ï£¬¼ÙÉèÆóÒµÊ×ÏÈÏúÊÛ×îÔ&

186、#231;¹ºÈëµÄÉÌÆ·£¬ÆÚÄ©´æ»õ°´×î½üµÄ¹º»õ¼Û¸ñ¼Æ¼Û¡£¡¡¡¡6¡¢Last-in, first-out method £¨ºó½øÏȳö·¨£©¡¡¡¡The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of ¡