2022年会计英语大全

1、1.account n.账,账目第一讲会计英语的常用术语a/c；账户e.g.T-account: T 型账户； account payable 应对账款 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 连续经营 3）accounting period 会计分期receivable 应收账款）；financial year/ fiscal year 会计年度（ financial adj. 财务的,金融的；fiscal adj. 财政的）4）money measurement

2、 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）牢靠性 reliability （2）相关性 relevance （3）可懂得性 understandability （4）可比性 comparability （5）实质重于形式 substance over form materiality （6）重要性（7）谨慎性 prudence （8）准时性 tim

3、eliness 4.Elements of accounting 会计要素 1）Assets: 资产 current assets 流淌资产 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 compan

4、y on December 31, 2022 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 liabilities account payable 应对账款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

5、 债券（由有限公司发行）3）Owners equity: 全部者权益（Net assets）funds provided by the investors. Investor 投资者 paid in capital （contributed capital ） 实收资本 shares /capital stock （u.s.） 股票retained earnings 留存收益1 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 c

6、ompany offered/issued 10,000 shares at the price of US$2.30 each. 4）Revenue: 收入sales revenue销售收入interest revenue 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 （income, gain ）:利润 net profit, net income 5.Financial statement 财务报表1）balance sheet 资产负债表2）income statemen

7、t 利润表3）statement of retained earnings 全部者权益变动表4）cash flow statement 现金流量表6.Accounting cycle 1）journal entries 日记账general journal总日记账试算平稳表general ledger总分类账trial balance 试算平稳表adjusting entries 调整分录adjusted trial balance 调整后的Financial statements 财务报表closing entry 完结分录2）Dr.Debit 借 Cr.Credit 贷Double-ent

8、ry system 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 3,000 借：存货 3,000 Cr.cash 3,000 贷：现金 3,000 2）sales on account of US$10,000 赊销方式销售,收入 10,000 美元Dr.account receivable 10,000 借：应收账款 10,000 Cr.sales revenue 10,000 贷：销售收入 10,000 3）paid RMB ￥50,000 in

9、 salaries & wages 支付工资人民币 50,000 元Dr.wages & salaries expense 50,000 借：职工薪酬 50,000 Cr.bank deposit 50,000 贷：银行存款 50,000 4）cash sale of US$1,180 销售收入现金 1,180 美元Dr.cash 1,180 借：现金 1,180 Cr.sales revenue 1,180 贷：销售收入 1,180 5）pre-paid insurance for US$12,000 预付保险费 12,000 美元Dr.prepaid insurance 12,000 借：

10、预付保险 12,000 Cr.bank deposit 12,000 贷：银行存款 12,000其次讲 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 存货把握beginning inventory 初始存货 ending inventory 期末存货2 take a physical inventory 盘库 常见的存货形式：Type of business Merchandising companyType of inventory Merchandise i

11、nventory 商品存货Raw materials 原材料Manufacturing Work 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

12、单个成本 total cost 总成本cost of sales （COS） = cost of goods sold（CGS）销货成本sales revenue 销售收入Lecture examples:这两个词经常被放在一起做运算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 811020221A company sold 15 computers costing US$800 each for tota

13、l 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 15 = US$12,000 Dr.bank deposit 15,000 借：银行存款 15,000 Cr.sales revenue 15,000 贷：主营业务收入 15,000 3 Dr.cost of sales12,000借：主营业务成本12,000 Cr.inventory-computer12,000贷：库存商品 电脑12,000 答疑编号 8110202223.初始成本计量The inventory should be measu

14、red at cost. Cost includes the following: 选购成本 purchase（price） 运费 freight 储备 storing cost 保险费 insurance 税费 tax 装卸费loading and unloading cost e.g.During July, 2022, the company purchased 200 sets of sunshine brand printers at the price RMB ￥410 each. RMB ￥300 of freight were also paid. Dr. printer 82

15、,300 Cr. bank deposit 82,300 借：固定资产 打印机 82300 贷：银行存款 82300 4.发出存货的成本计量 Specific identification 个别计价法 unit cost no. of unit = total cost Weighted average 加权平均法Beginning inventory, May 1 Purchase, May 7 Purchase, May 20 Purchase, May 26 Goods available for sale Cost of goods sold Ending inventory, May

16、 30unitUnit cost （$）Total cost （ $）Unit sold500 10.005,000800 10.508,400any 1000 units among 300 11.003,3001800200 11.202,240180018,940 1800 10.5 18,940 1000 10.5210.52 1,000=10,52080018,94010,520 = 8,420答疑编号 811020223 Moving average 移动平均法 First-in, First-out （FIFO ） 先进先出法Beginning inventory, unitUn

17、it cost（ $）Total cost （$）Unit sold500 10.005,000500May 1Purchase, May 7800 10.508,400800 Purchase, May 20300 11.003,300200 out of 300Purchase, May 26200 11.202,240Goods available for 180018,940First 1500 units saleCost of goods sold 1500（500 $10.00）+（800 $10.50） + （200 $11.00）=15,600Ending inventory

18、, 30018,940 15,600=3,3404 May 30 答疑编号 811020224 5.期末存货的计量 ending inventory Lower 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 估量售价 related costs and tax 估量 销售费用和税金 * contract price 合同价格 sales pri

19、ce 销售价格 存货跌价预备的计提 Dr. management costDr. management cost-loss on market price decline of inventories 资产减值缺失Cr. reserve for market price decline of inventories存货跌价预备 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

20、,100 and other expense for the sales would be $200. The net realizable value for those inventory: US$1,900=$2,100-$200 Dr. management cost-loss on market price decline of inventories100 100 Cr. reserve for market price decline of inventories答疑编号 811020225 Lecture examples：At the beginning of the yea

21、r, Linda company held 1500 desk lamps costing RMB ￥50.00 each. During the year it purchased an additional 500 lamps for RMB 1800 units.￥55.00 each. The company sold You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming

22、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 ￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company. 答疑编号 811020226 inventory purchase Dr：inventory 27500 Cr：bank deposit 2

23、7500（500*55 ）inventory sales （FIFO method will be used to calculate the CGS ）cost of goods sold（CGS）=1500*50+300*55=91500 ending inventory=1500*50+500*55-91500=11000 Dr：bank deposit * Cr.sales revenue * 91500 Dr：cost of sales Cr. inventory-desk lamp 91500 reserve for market price decline of inventor

24、ies net realizable value=200*52=10400 Dr: management cost-loss on market price decline of inventorie 600（11000-10400）5 Cr. reserve for market price decline of inventories 600 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 章的教学使同学懂得关于固定资产价值的计量、折旧等英文题目的懂得,并进行常见的运算 和会计处理；1.Non-current assets

25、current: adj. 流通的；当前的 current assets 流淌资产 current liabilities 短期负债 non-current：加否定前缀 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

26、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 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 tax 税金等 installation cost 安装费用 *historical cost ：原始成本

27、Lecture example e.g.ABC company purchased a piece of equipment with a list price （价目表价格） of RMB￥60,000 on January 1, 2022.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 ￥

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

29、owns a chain of restaurants.On January 1, 2022, 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 the

30、acquisition cost of each asset. Prepare a journal entry to record the acquisition.6 答疑编号 811030102 Total acquisition cost: $40,000 Total fair value of the acquired assets: $35,000 $10,000$5,000$50,000 Market Value Acquisition Cost building 35,000 28,000 40,000（35,00050,000）equipment 10,000 8,000 40,

31、000（10,00050,000）fixture 5,000 4,000 40,000（5,000 50,000）50,000 40,000 Dr.building 28,000 Dr.equipment 8,000 Dr.fixture 4,000 Cr.bank deposit 40,000 借：固定资产 建筑物 28,000 设备 8,000 固定设施 4,000 贷：银行存款 40,000 4.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 depr

32、eciation expense 折旧费用 depreciate v.depreciable adj. depreciation base 折旧基数 historical cost of assets * book value /carrying value 账目价值（ historical cost accumulated depreciation） estimated residual value/ estimated salvage value 估量净残值estimated adj. 估量的,估量的 residual adj. 残留的,剩余的estimate v. 估量,判定,估价sal

33、vage 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 depreciation baseestimated residual value estimated useful life 估量使用年限（useful life 使用寿命,使用年限 固定资产已提的减值预备 methods: No.of years ）/（No.of production units ）a.straight-line method 直线折旧法,平均年限法 b.units of production method 工作量法 Accelerated deprecia

34、tion 加速折旧法 : 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 depreciation depreciable amount 可折旧金额 depreciation expense of each year（年折旧额）estimate

35、d useful life （year）尚可使用年限7 Leo company purchased a laundry equipment on Sept.1, 2022, 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 deprec

36、iate 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 ass

37、ets life.答疑编号 811030103 *$60,000 cost; 5 year life; $6,000 residual value Depreciation expense of each year in 5 years: （$60,000$6,000）5$10,800Year1 2345Depreciation expense10,80010,80010,80010,80010,800Historical cost60,00060,00060,00060,00060,000Accumulated depreciation10,80021,60032,40043,20054,0

38、00Book value49,20038,40027,60016,8006,0002）Units of production depreciable 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 $6,000）80,000$0.675 Depreciation expense of each year depreciation expense of each unit No.of units p

39、roduced in that year 答疑编号 811030104Year1 2345Depreciation 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 balance book value at start of period 期初账面价值 deprec

40、iation expense for that period 当期折旧费用double straight-line rate 双倍折旧率*book value（carrying value）账面价值 cost of asset 资产的成本 accumulated depreciation 累计折旧straight-line rate 平均年限法折旧率 1no.of years（ estimated useful life ）折旧年限double straight-line rate双倍余额法折旧率2straight-line rate 平均年限法折旧率4）Sum-of-the-years di

41、gits 年数总和法depreciable amount years left at beg.of period 期初剩余使用年限sum of the years digits 年数数位的总和8 1. 资产类科目Assets 第四讲常用会计科目的英文名称现金： 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 应收利息： Interestreceivable 其他应收款： Other receivables

42、原材料： Raw materials 在途物资： Materials in transport 库存商品： inventory 存货跌价预备：provision forthe declinein value ofinventories 坏账预备： Bad debt provision 待摊费用： Prepaid expense 9 交易性金融资产：Trading financial assets 持有至到期投资：held-to-maturity investment 可供出售金融资产：Available-for-sale financial assets 短期投资： Short-term in

43、vestment 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 固定资产减值预备：provision for the decline in value of fixed assets 无形资产： Intangible assets 累计摊销： Accumulated amortization 商誉： Goodwill 递延所得税资产：deferred tax assets （DTA ）10 2. 负债类 Liab

44、ility 短期借款： Short-term loans/ borrowing 长期借款： Long-term loans/ borrowing 预收账款： advance from customers/ Deposit received 应对票据： Notes payable 应对账款： Account payable 应对工资薪酬：wages payable 应对股利： Dividends payable 应对利息： Interest payable 应交税费： Tax payable 其他应对款： Other payables 递延所得税负债：Deferred tax liabiliti

45、es 3. 全部者权益类 OWNERS EQUITY 实收资本： Paid-in capital （paid-up ）资本公积： Capital reserves 盈余公积： Surplus reserves 未确认投资缺失：Unrealized investment losses 未支配利润： Retained earnings after appropriation 4. 成本类科目 Cost 生产成本： Manufacturing Cost 制造费用： Manufacturing overhead 劳务成本： labor costs 研发支出： R & D expenditure 5.

46、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 costs cost of goods sold / cost of sales 其他业务支出：Other operating costs 营业外支出： Non-operating expense 销售费用： Selling expense 治理费

47、用： General and administration expense 财务费用： Finance expense （G&A expense）公允价值变动损益：Gain/loss of the change of fair value 所得税： Income tax11 1.Intangible assets无形资产第五讲无形资产企业拥有或把握的没有实物外形的可辨认非货币资产；Identifiable non-monetary assets without physical substance, owned or controlled by the entity. 强调两点：identif

48、iability: 可辨认性（without ） physical substance: 物质外形（1）（ without ）physical substance: （不具有）物质外形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 *goodwill 商誉： unidentifiable separately（不行辨认）3.Type of intangible assets 无形

49、资产的具体形式trade mark 商标权patent 专利权brand name 品牌intellectual property（IP ）学问产权copyright 著作权franchise 特许权license 执照,许可证computersoftware 运算机软件research and development（ R&D）争论开发4.Initial recognition of intangible assets 无形资产的初始计量 : purchased intangible assets：外购无形资产purchase v. 买,购买 internally generated int

50、angible assets：自创的无形资产internally internal adj. 内部的generated ：adj. 形成的,被制造的Lecture example 1: Company A purchased a patent for the design of a TV set on 3 January at a cost of ￥20,000. This patent （based on its technology） is estimated （估量） to have 12 a useful life of 5 years. *从题目中提炼出重要的信息Patent: co

51、st￥ 20,000; useful life5 years Dr Intangible assetspatent 20,000 Cr Bank deposit 20,000 借: 无形资产专利权 20,000 贷: 银行存款 20,000 Lecture example 2: Company A also has an internally fair value of ￥ 500,000. generated （自创的） brand name with an estimated 留意：自创的品牌不作为企业的无形资产核算；5. Measurement after recognition 无形资

52、产的后续计量在有关无形资产的题目中,可能仍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,以便更好的判定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

53、） useful life 使用寿命有限amortized over the useful life 在使用寿命内进行摊销 intangibles with indefinite useful life 使用寿命不确定not to be amortized and be tested for asset impairment 值测试不摊销而进行资产减c.f. indefinite不确定的 infinite无限的 definite确定的Lecture example 3 Company A purchased a patent for the design of a kind of TV set

54、 on 3 January at a cost of ￥20,000. This patent （based on its technology） 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；13 Dr management expense Amortization expense ￥4,000 Cr Accumulated amortizationpatent ￥4,000 Lecture example 4 Company A purchase

55、d a register trade mark（注册商标） for ￥ 300,000. The trademark can be renewed（更新） indefinitely subject to continued use. 初始计量 : Dr Intangible assetstrade mark ￥300,000 Cr Bank deposit ￥300,000 试）后续计量： impairment test for each accounting period（每一会计期间进行减值测6. the disposal of intangible assets 无形资产的处置 When

56、 the intangible assets are saled 当无形资产被售出时借：银行存款无形资产减值预备累计摊销营业外支出处置非流淌资产缺失（出售实现缺失时）贷：无形资产营业外收入处置非流淌资产利得收益（出售实现收益时）Dr. Bank deposit Provision for the decline in value of intangible assets Accumulated amortization Non-operating expense loss on disposal of non-current assets（ when loss occurs ）Cr. Inta

57、ngible assets Non-operating revenue gain on disposal of non-current assets（ when gain occurs ） 当无形资产预期不能为企业带来经济利益时,应当将该无形资产的账面价值予以转销,其账面价值当作当期损益；借：营业外支出 累计摊销 无形资产减值预备 贷：无形资产 Dr. non-operating expense Accumulated amortization Provision for the decline in value of intangible assets Cr. Intangible asse

58、ts14 第六讲资产减值Assets Impairment 教学内容：在本章的教学中主要向同学介绍资产的英文定义,资产的会计处理； 主要包括资产的计 量方法中使用的英文术语,资产的后续计量中涉及到资产减值的内容；通过课堂例题的练习 使大家把握资产减值题目的解答方法；1.Definition of asset: An asset is a resource owned or controlled by the entity as a result of past events and from which future economic benefits are expected to flow

59、 to the entity；owned or controlled by the entity 由企业拥有或者把握 as a result of past events 由过去的交易或者事项形成 from which future economic benefits are expected to flow to the entity 预期会给企业带来 经济利益此外,中意资产定义仍有以下两个条件：probable 很可能的 measurable 可以计量的 2.Asset Measurement 资产的计量 measure v. 计量 , 度量 measurable adj. 可计量的 Hi

60、storical cost 历史成本、原始成本e.g. Traditionally, a companys assets were valued at their historical c osts. With inflation, such assets were usually undervalued. replacement cost 重置成本 e.g. With replacement cost accounting, assets are valued at the amount it would cost to replace them. 在重置成本会计方法下,资产通常是以替换现存