会计专业英语重点1

1、Unit 1 跋F唉inancia败l infor袄mation 傲about a拔 busine盎ss is n扒eeded b扒y many 办outside阿rs .The挨se outs昂iders i八nclude 敖owners,霸 banker搬s, othe氨r坝 办credito岸rs, pot扳ential拌 invest矮ors, la败bor 败unions,皑 govern肮ment盎 agenci案es ,and扮 the pu肮blic ,b稗ecause 八all the鞍se grou熬ps have扮 suppli爸ed mone拜y to th鞍e bus

2、in瓣ess or 扒have so霸me othe瓣r inter巴est in 唉the bus靶iness t版hat wil耙l be se八rved by唉 inform叭ation a拜bout it扒s finan盎cial po斑sition 懊and ope霸rating 唉results隘.邦许多企业外部的安人士需要有关企扳业的财务信息，阿这些外部人员包懊括所有者、银行肮家、其他债权人颁、潜在投资者、稗工会、政府机构昂和公众，因为这氨些群体对企业投稗入了资金，或享靶有某些利益，所芭以必须得到企业柏财务状况和经营斑成果信息。Unit 2 吧E邦ach 颁proprie班tor

3、ship半,胺 佰partner安ship, a罢nd啊 corpor俺ation i板s a sep巴arate e疤ntity.扳每一独资企业、熬合伙企业和股份敖公司都是一个单盎独的主体。霸I捌n 绊accrual搬 accoun埃ting, t哀he摆 impact柏 of eve拌nts罢 on ass耙ets and吧 equiti哀es is r佰ecogniz八ed on t斑he acco半unting 叭records爸 in the皑 time p哎eriods 半when se啊rvices 岸are ren拌dered o肮r utili稗zed ins颁tead of

4、扳 when c捌ash is 扒receive把d or 靶disburs艾ed. Tha阿t白 is rev背enue is败 recogn拌ized as邦 it is 斑earned,扳 and办 expens敖es are 摆recogni佰zed as 跋they ar鞍e incur哎red 办笆 not wh暗en cash凹 change敖s hands邦 .if th罢e cash 爱basis a绊ccounti巴ng were瓣 used i哎nstead 笆of the 八accrual颁 埃basis,敖 revenu暗e and e罢xpense 瓣 recogn

5、跋ition w佰ould de芭pend so拜lely on埃 the ti澳ming of埃 variou靶s cash 隘 receip按ts and 捌disburs俺ements.搬在权责发生制下袄， 视服务的提案供而非现金的收柏付在本期对资产稗和权益的影响作啊出会计记录。即凹，收入是在赚取澳时确认，费用是般在发生时确认岸傲而不是在现金转氨手时。如果现金矮收付制替代权责挨发生制，那么收稗入和费用仅仅依摆靠各种现金收付拜活动的时间确定般来确认。Unit 3 案D八uring e案ach acc皑ounting岸 year ,柏a seque矮nce of 蔼account巴ing p

6、ro搬cedures背 called哀 the ac哎countin岸g cycle碍 is com氨pleted.百在每一会计年度办内，要依次完成盎被称为会计循环安的会计程序。鞍T罢ransact吧ions ar搬e analy傲zed on 暗the bas办is of t扳he 疤busines瓣s白 docume凹nts kno熬wn as s巴ource d百ocument搬s and a艾re reco佰rded in背 either百 the ge唉neral j啊ournal 扒or the 办special佰 journa爸l, i. e稗 . the 熬sales j昂ou

7、rnal 败,the pu背rchases耙 journa稗l (invo阿ice reg瓣ister )拌 ,cash 肮receipt爱s jour爸nal and班 cash d昂isburse盎ments j霸ournal 扮.败根据业务凭证即氨原始凭证分析各霸项交易，并记入澳普通日记账或特伴种日记账，也就安是销货日记账，八购货日记账（发皑票登记簿），现霸金收入日记账和伴现金支出日记账癌。笆A奥 trial 扒balance鞍 is pre唉pared f半rom the懊 accoun霸t balan熬ce in t隘he ledg扒er to p阿rove th瓣e equal班i

8、ty of 靶debits 暗and cre霸dits傲.搬根据分类账户的搬余额编制试算平澳衡表，借以验证伴借项和贷项是否岸相等。捌A澳 T-acco凹unt has拔 a left拌-hand s笆ide and瓣 a righ矮t-hand 百side, c蔼alled斑 respec靶tively 把the deb坝it side凹 and cr班edit 绊side.搬一个T 型账户扒有左方和右方，阿分别称做借方和斑贷方。瓣A暗fter tr翱ansacti扮ons are傲 entere案d ,acco芭unt bal斑ance (t胺he diff般erence 跋between案

9、 the su案m of i翱ts debi伴ts and 叭the sum摆 of its盎 credit埃s )百 can be捌 comput澳ed.唉当各项交易入账伴之后，便可计算案账户余额（其借疤项合计数与贷项啊合计数之间的差肮额）拜T般he proc暗ess of 板transfe爱rring a跋mounts 般entered奥 in the班 journa挨l to th扒e prope柏r ledge爱r amoun笆ts is c巴alled 皑posting矮, the翱 object隘ive of 邦which i疤s to cl胺assify 唉the eff瓣ect

10、s 耙of tran般saction盎s鞍 on eac案h indiv版idual a岸sset ,把 liabil坝ity , o昂wners笆背 equity盎 , reve懊nue , a蔼nd expe斑nse acc唉ount .熬将日记账记录的捌金额转入恰当的靶分类账户的过程哎叫做过账。其目皑的在于把每笔交啊易对资产、负债艾、业主权益、收白入和费用的个别扳账户的影响进行捌归类。坝 安Unit 4把 佰T凹he basi板c princ哀iple of安 double蔼-entry 瓣bookkee艾ping is背 that e奥very tr按ansacti肮on has 佰a

11、 把twofold皑 effect吧 .安复式记账的基本爸原理是每一项交拜易活动都有双重罢的结果。昂T拜he fina奥ncial c阿onditio疤n or po奥sition 绊of a 败busines伴s爱 enterp搬rise is板 盎represe柏nted伴 by the叭 relati背onship 蔼of asse俺ts to l扒iabilit碍ies and哀 capita笆l.瓣一个企业的财务瓣状况是由资产对巴负债和资本的关拌系来表示的。跋B办y 拌convent袄ion, as暗set靶 and ex澳pense i唉ncrease伴s are r按ecorde

12、d鞍 as deb吧its whi蔼le liab瓣ility ,懊 ca癌pital a啊nd inco半me incr把eases a班re reco颁rded as百 credit俺s.败根据惯例，资产班和费用的增加被霸记为借项，而负氨债，资本和收入按增加被记为贷项拜。Unit 5 哀T矮he simp岸lest fo阿rm of t笆he acco肮unt is 肮known a版s the T白-accoun叭t becau拜se it r敖esemble伴s the l颁etter T扳. the 扒account哎ant, as搬 a matt伴er of 百conveni拌en

13、ce,唉 refers斑 to the拜 group 隘of comp肮any acc瓣ount as暗 the le败dger.爸账户最简单的形爸式称为丁字账户凹，因为它类似大鞍写字母T。会计胺人员为了方便将傲公司账户集中作巴为分类账。Unit 6 翱T半he fina把ncial 扒stateme耙nts are岸 the me把ans of 罢conveyi艾ng to m绊anageme白nt and 巴to inte氨rested 阿outside捌rs a co背ncise p般icture 奥of the 拔profita摆bility 斑and fin胺ancial 版posi

14、tio袄n of th巴e 俺bu爱siness.熬 These班 are th爱ree bas瓣ic fina邦ncial s奥tatemen盎ts whic爸h are r敖eported胺 the fi敖nancial柏 positi霸on of a艾 班busines柏s:耙 balanc坝e 肮sheet, 盎income邦 罢stateme扒nt,碍 the st斑atement把 of cas半h 版flows. 唉Balance肮 sheet 扮and inc般ome sta盎tement 伴are pre拜pared a捌t a par般ticular跋 盎data,版 cu

15、stom疤arily t啊o prepa矮re them扒 at the啊 end of氨 each m鞍onth .唉财务报表是向管奥理人员和有关外啊界人士传送企业奥盈利能力和财务佰状况的简明情况俺的工具。报告一佰个企业财务状况癌的有三种基本财搬务报表：资产负胺债表，损益表和爸现金流量表。资背产负债表和损益颁表是在特定日期坝编制的，习惯上笆在每个月末编制疤。斑A哀ssets a靶re econ扮omic re拜sources艾 which 埃are own绊ed by a胺 busine颁ss and 矮are exp罢ected t扮o benef胺it futu笆re oper胺atio

16、ns.半资产是一个企业氨 所拥有的、并按期望有益于未来扮经营的经营资源半。啊T碍he owne跋rs胺霸 equity拜 in a b扮usiness白 跋represe疤nts扳 the re爱sources版 the in芭vested 蔼by the 岸owner;白 拔it is扒 equal 肮to the 败total a扳ssets m埃inus th埃e 澳liabili柏ties. T绊he罢 equity摆 of the蔼 owner 安is a re拜sidual 笆claim b班ecause 澳the cla罢ims of 吧the cre伴ditors 笆legal

17、ly八 come 办first.版 凹If罢 you ar奥e the o摆wner of哎 昂a busin绊ess, yo盎u鞍 are en隘titled 霸to what百ever re安mains a澳fter th搬e claim皑s of th氨e credi隘tors ar肮e fully颁 satisf巴ied.矮企业中的业主权笆益代表业主投资耙的资源；它等于翱总资产减去负债岸。因为债权人的凹求偿权在法律上敖优先，所以业主案权益是一种剩余把求偿权，如果你唉是企业的业主，绊在债权人的求偿扮权全部得到满足鞍之后，剩下的都傲属于你。Unit 7 笆I拔ncome s八tatemen

18、案t is a 半stateme般nt, som叭etimes啊 called靶 the pr凹ofit an哎d loss 柏stateme百nt,暗 report巴ing pro唉fitabil伴ity or 懊the ope扮rating 八result 癌of a bu搬siness 罢for an 耙account靶ing per靶iod (wh蔼ich can盎 be one扳 版month, 澳one爱 挨quarter鞍, one拜 calend埃ar year八 or one罢 fiscal半 year a敖s may b伴e deter背mined b疤y the b俺us

19、iness俺 办concern哎ed)坝.靶收益表，有时也敖叫做收益损失表澳，是用来报告企吧业一定会计期间斑（可以是一个月柏、一季度、一自佰然年度或一财政瓣年度，由企业自皑己决定）的盈利案情况或经营成果碍的报表。扮U摆nit 8拔 版T拜he stat澳ement o凹f cash 暗flows 佰reports拜 the en熬tity隘吧s cash 班receipt按s and c办ash pay胺ments d哀uring t哀he peri案od-wher霸e cash 胺came fr扳om and 搬how it 岸was spe癌nt. 蔼I凹t expla扒ins the吧

20、causes捌 for th捌e chang败e in th叭e cash 芭balance熬.癌现金流量表反映唉企业某个期间现疤金收入和支出，澳即现金的来源和翱运用。它解释现蔼金余额变化的原蔼因。 Unit 9爱A唉ssets a扒re econ案omic 半resourc澳es暗, which袄 are me办asurabl邦e by mo澳ney 摆value, 邦and爱 which 懊are own岸ed or c伴ontroll胺ed by a芭n 吧enterpr班ise,扒 includ柏ing all白 搬propert案y, righ胺ts岸 as a c邦reditor阿

21、 to 佰others,氨 and拌 other 百rights.柏 For袄 accoun盎ting 爸treatme啊nt,安 assets拜 are no百rmally 癌divided拔 into c背urrent 霸assets,矮 long半-term 懊investm叭ents,笆 fixed 哎assets,斑 intang俺ible办 版assets,捌 deferr扳ed邦 assets半 and ot罢her 阿assets.案资产是企业拥有扳或者控制的能以般货币计量的经济罢资源，包括各种爱财产、债权和其吧他权利。资产分叭为流动资产、长肮期投资、固定资跋产、无形资产、昂递

22、延资产和其他按资产。扳P艾rovisio吧n for b坝ad debt癌s may b奥e set u疤p on ac安counts 白receiva阿ble and扒 the pr凹ovision蔼 for ba碍d debts扮 shall 矮be show吧n as a 暗deducti败on item傲 of acc邦ounts r版eceivab鞍le in t巴he fina昂ncial s坝tatemen鞍t .al吧l recei凹vables 般and pre啊payment跋s shall哎 be cle拜ared an败d 爱collect摆ed笆 on tim绊e a

23、nd s唉hall be败 checke百d with 败related按 partie拌d perio把dically板.胺应收账款可以计安提坏账准备金。皑坏账准备金在会昂计报表中作为应扒收账款的备抵项搬目列示。各种应碍收及预付款应当瓣及时清算、催收澳、定期与对方对八账核实。白W皑hen inv搬entorie绊s are 懊issuing哎, enter挨prises哎 may ac白count t八hem und稗er the 绊followi矮ng meth艾ods : f背irst-in皑 first-百out ,we坝ighted 靶average胺 ,movin靶g avera阿

24、ge ,spe柏cific i肮dentifi盎cation 佰, last-版in firs哎t-out ,盎ect.扒各种存货发出时搬，企业可以根据绊实际情况，选择艾使用先进先出法哎、加权平均法、扮移动平均法、个哎别计价法、后进拔先出法等方法确坝定其实际成本。扒T熬he acqu案isition搬 cost o阿f prope胺rty ,pl靶ant ,an白d equip肮ment in凹clu敖des all爸 expend爱itures 般reasona佰ble and拌 necess安ary to 板get the伴m in pl耙ace and袄 ready 癌for use氨.

25、败财产、厂房及设疤备的购置成本包百括所有的合理支办出和使这些资产昂处于可使用状态把的必要支出。Unit 10班T扒he FASB爸 define案s liabi爸lities 吧in its 矮Stateme败nt of F背inancia般l Accou碍nting C八oncept 疤No.3 . 坝element靶s of Fi摆nancial盎 Statem矮ent 扮as皑 :艾“爸the pro艾bable f办uture s案acrific稗e of ec把onomic 般benefit鞍s arisi背ng from半 presen颁t oblig芭ations 氨of a p

26、a佰rticula安r entit胺y to tr阿ansfer 瓣assets 邦or prov俺ide ser八vices t扳o other爱 entiti矮es in t唉he futu艾re as a爸 result败 of pas坝t trans盎actions埃 or eve半nts.霸”疤美国财务会计准爸则委员会在第3斑号财务会计概念哀公告财务报表艾的要翱素中，将负责艾定义为：阿“爱特定主体由于过拜去的交易或事项敖而引起的、在现哎在承担的在将来拌向其他主体交付懊财产或提供劳务凹的责任，这种责哀任导致了可预期哀的经济利益的未鞍来牺牲疤”岸A扮ccordin柏g to th板is

27、蔼definit把ion,扮 curren奥t liabi背lities 熬are 般“搬obligat邦ions wh稗ose liq鞍uidatio拔n is re白asonabl胺y expec背ted to 哎require班 use of拌 existi靶ng reso板urces p罢roperly胺 classi啊fied as皑 curren皑t 柏assets,懊 of the背 creati癌on of o柏ther cu伴rrent l霸iabilit皑ies.耙”敖根据这一定义，版流动负债是指：拜“暗期望以已恰当地绊归入流动资产的鞍现有资源、或通啊过形成其他流动凹负债来

28、清偿的责绊任。熬”稗U岸nit 11 百O哎wners艾案 equity摆 is def艾ined as芭 the ex笆cess of瓣 total 岸assets 白over to佰tal 胺liabili按ties.翱业主权益被定义氨为资产总额对负爸债总额的超出额半O蔼wnershi绊p in a 暗corpora叭tion is霸 eviden跋ced by 懊a stock霸 跋certifi按cate. 唉This ca皑pital s稗tock ma矮y be ei百ther co袄mmon or瓣 背preferr拜ed. 八If a co捌rporati把on issu搬es

29、 comm阿on 邦stock,扮 its sh岸arehold叭ers usu板ally ha扮ve cert叭ain bas案ic righ艾ts to b笆e exerc芭ised in版 propor熬tion to耙 the nu版mber of昂 common啊 stock 盎they 澳own. 傲These r稗ights i吧nclude 胺(邦1颁) right肮 to vot澳e for 哎directo笆rs;办 (2捌) right拔 to rec颁eive di坝vidends矮 declar八ed by t拌he boar懊d of di背rectors埃 ;(3

30、) r霸ight to颁 share 把in the 唉distrib癌ution o拔f cash 百or othe翱r asset挨s if th胺e corpo扒ration 半is 鞍liquida罢ted;霸 and (4蔼) preem奥ptive r隘ight to瓣 purcha颁se addi瓣tional 艾shares 艾of capi败tal sto跋ck in p拔roporti澳on to p皑resent 啊holding瓣s in th把e event扒 that t胺he corp霸oration哀 increa奥ses the耙 amount百 of sto

31、碍ck outs斑tanding爱.肮在公司中业主权按益是由股份证书安证明的。公司的挨股本既可以是普败通股，也可以是昂优先股。就公司爱发行的普通股而绊言，其股东通常柏可根据所拥有的扮普通股股份数比巴例，行使一些基捌本权利。这些权颁利包括：（1）扳选举董事的表决靶权；（2）收取败董事会宣布的股笆利的权利；（3袄）公司清算时分柏享现金或其他资敖产的权利；（4澳）在公司增加外疤发股份时，可按巴现在的持股比例俺优先购买额外股班份的权利。Unit 12柏F癌inancia胺l state班ment an伴alysis，邦first a岸nd fore扒most，se肮rves th邦e essen氨ti

32、al fu捌nction 奥of conv扮erting 昂data in笆to usef氨ul info奥rmation挨. In re摆spect o艾f the q蔼uantita吧tive da办ta pres凹ented i柏n the f埃inancia捌l state爸ments，t捌hree te爸chnique癌s used 傲widely 疤to assi靶st deci拌sion ma捌kers in熬 unders版tanding扳 the ex阿ternal 肮stateme芭nts are埃：（1）com败parativ昂e analy盎sis（thr败ough p

33、r背eparati挨on of t碍rend st啊atement案s），(2)俺structu俺ral肮 analys啊is（thro拜ugh pre隘paratio班n of co班mmon-si胺ze stat班ements）拜，and（3）阿ratio a办nalysis斑. The f败ocus of霸 this c昂hapter 拔will be熬 on how懊 ratio 凹analysi办s helps翱 inform懊ation u笆sers in摆terpret八 and ev叭aluate 般the dat拜a conta捌ined in俺 financ白ial sta

34、哎tements氨.百财务报表分析的拔基本功能是将数半据转化为有用的爱信息。就列示在澳财务报表中的定斑量性数据而言，胺广泛地用于帮助爱决策者理解对外盎财务报表的三种笆方法是：（1）斑比较分析（通过邦编制趋势报表）坝；（2）结构分百析（通过编制共笆同比报表）；以熬及（3）比率分白析。本章着重论盎述比率分析如何鞍帮助信息使用者搬解释和评价财务白报表内的数据。Unit 15凹I案n 哎fact,瓣 manufa笆cturing捌 costs 办can be 邦reclass芭ified i笆n many 挨differe拌nt ways奥 depend版ing on 昂the fin扮al goal

35、昂 of a p颁articul氨ar cost颁 analys隘is .俺However捌, the澳 most c凹ommon a笆nd 斑basic c斑ost霸 classi敖ficatio半n schem熬e assoc百iated w伴ith cos蔼t accou蔼nting i懊s the g颁rouping罢 昂of manu鞍facturi八ng坝 costs 肮into th板ree 疤element背s:笆 direct盎 materi坝al 芭costs, 鞍direct邦 labor 昂costs ,邦 or ind芭irect m奥anufact叭uring c斑

36、osts (f隘actory 斑overhea碍d ). Di笆rect co皑sts are般 tracea伴ble to 芭specifi奥c produ傲cts, wh罢ereas i八ndirect稗 costs 哎must be鞍 assign隘ed to p碍roducts白 by som扮e alloc半ation m矮ethod.八实务中，按照特八定成本最终分析班目标，制造成本癌能够用许多不同盎方法分类。然而凹与成本会计相关袄的最通用、最基扳本的方法是将制奥造成本集中起来氨分为三要素：直芭接材料成本、直佰接人工成本和间疤接制造成本（工背厂间接费用）。癌直接成本可追溯按于某种特定

37、产品把，而间接成本必靶须按照一定方法哎分配给产品。Unit 16哀C俺ost 吧霸Volume-埃Profit 班(cvp) 澳analysi懊s expre百sses盎 the re氨lations扳hips am胺ong a c斑ompany拔癌s 叭costs,笆 volume袄 of act摆ivity a熬nd 耙income.耙 C哎ost 白耙Volume-白Profit 绊analysi矮s is a 稗key fac拌tor in 氨many de把cisions靶 , incl按uding c蔼hoice o扮f produ隘ct line翱s , pri傲cing of啊

38、 produc肮ts , ma般rketing罢 strate扮gy and 傲utiliza昂tion of搬 produc扒tive fa俺cilitie斑s.埃本量利分析是对般公司经营和收入百中的成本数量和柏利润之间的关系蔼所进行的分析。笆本量利分析在诸皑如产品系列的选啊择、产品定价、坝营销策略、以及昂生产设施的利用隘等许多决策中都吧是关键的因素。颁However疤,袄 long r疤un deci挨sions s靶uch as 版buying 吧plant a柏nd equi唉pment a巴lso hin啊ge on p稗redicti肮ons of 芭the res疤ulting

39、稗C爸ost 板啊Volume-胺Profit 半relatio氨nships.啊不过，构建厂房扒设备等的长期决版策也取决于成本哀-数量-利润关八系的预测结果。跋下面的三道中翻罢英，章琳一说她挨的卷子中有一道叭长期政策也取决肮于成本-数量-熬利润关系的预测癌结果半Long ru唉n decis昂ions hi傲nge on 鞍predict耙ions of白 the re摆sulting邦 cost-v碍olume-p班rofit r爱elation扒ships癌边际贡献和盈亏按平衡点都随着单阿位变动成本的增袄减而变动耙Both th罢e contr摆ibution斑 margin叭 and

40、th拜e break隘even po背int are瓣 altere败d by ch哀anges i罢n unit 坝variabl胺e costs爸.安在经济衰退期间拔，管理层则将加暗紧控制成本矮When bu罢siness 伴is slac柏k, mana搬gement 哎tends t懊o ride 哀herd on凹 costsUnit 18哎A翱lthough鞍 the au哀dit pro吧cess of般 obtain岸ing and岸 evalua氨ting ev瓣idence 搬and com佰municat拔ing the八 result俺s to in按tereste敖d

41、 users捌 applie艾s to al坝l audit隘 爱applica耙tions,奥 the ob佰jective瓣s of au捌diting 把vary de罢pending爱 on the爸 needs 隘of user敖s of th搬e audit白 佰report.芭 扳Interna鞍l 绊auditin斑g,爱 govern板mental 傲auditin傲g,扳 and ex爸ternal 哀auditin懊g, and 捌externa奥l audit埃ing all把 serve 疤differe班nt obje败ctives.背虽然获取和评价柏证据并向有利益斑关系的使用者传邦送审计结果的审皑计程序适用于所佰有的审计应用过把程，但审计目标搬却因审计报告使搬用者的不同需要暗而有所差异。内敖部审计、政府审懊计、外部审计都隘服务于不同的目背标。懊I癌nternal蔼 auditi柏ng is d澳efined 隘as an i癌ndepend俺ent app安raisal 霸functio傲n estab耙