会计英语相关知识

1、第一章练习1) Accounting is an information system that measures business activities & communicates the findings to decision makers.（会计是将业务活动和措施的结果传达给决策者的一种信息系统）2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts.公司是由国有股，它是一个独立的法人实体，是对自己的债务负责3) T

2、he cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。4) Bookkeeping is only the part of accounting that records transactions and events.簿记只是会计的一部分，它记录着交易和事件5) A sole proprietorship is an ent

3、ity owned by one person and the owner is personally responsible for business debts.个人独资企业是由一个人拥有的实体和个人所有者对企业的债务负责6) The business entity principle requires each entity keeps accounting records as a separate entity.会计主体原则要求每个单位作为一个单独的实体进行会计记录。7) A private accountant works for a single employer.私人会计师为一

4、个雇主工作8) This accounting report of balance sheet details assets, liabilities, and equity.资产负债表的内容包括资产，负债和所有者权益9) The matching principle requires revenue & expenses must be allocated in period incurred.配比原则要求收入和支出必须在发生当期分配。10) Accounts Payable is in the debit section of a balance sheet.应付账款在资产负债表的借方部分

5、。11) A partnership is an entity owned by two or more persons, and the owners are personally responsible for entitys debts.合伙是由两个或两个以上的人拥有的一个实体，所有者亲自为实体的债务负责12) A double entry requires at least one debit entry and at least another credit entry. 一个复式分录要求至少一个借方分录，和另一个贷方分录13) A public accountant is avai

6、lable to the public.公共会计师14) The time period principle requires activities divided and reported in specific time periods.会计分期原则要求活动划分和在特定的时刻段报告的活动15) The monetary unit principle requires transactions recorded based on one common currency. 货币计量原则要求基于一个共同的货币交易记录。16) The cash flow statement shows the c

7、ash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。17) The income statement summarizes net profit (or net loss) resulting from income less expenses.利润表汇总净利润（或净亏损）=收入减支出。18) The objectivity principle requires transaction re

8、corded on independent, unbiased & verifiable basis. 客观性原则要求交易记录是基于独立的，公正的和可核查的基础上19) Debits and credits are essential in the accounting system of double entry invented by Luca Pacioli. 借与贷是卢卡帕乔利发明的复式记账会计系统的本质20) The going-concern principle asssume business continues its operations持续经营原则假设其经营业务的进展21)

9、 Retained earnings are in the credit section of a balance sheet. 未分配利润在资产负债表的贷方。22) The realization principle requires revenue & expenses be recorded when realize实现原则（收入确认原则）要求收入和支出在实现时记录23) Spell the full name of GAAP.generally accepted accounting principles 公认会计原则24) The cost principle requires al

10、l transactions recorded on historical cost basis.成本原则要求在历史成本的基础上记录所有的交易。 25) Prepaid expense is in the debit section of a balance sheet.预付费用是在资产负债表借方26) Purchase of equipment is a part of cash outflow from operating activities in a cash flow statement.购置设备是现金流量表经营活动现金流出的一部分。27) Please list the three

11、 basic components in an income statement. revenues&expenses&net profit请列出在利润表的三个差不多组成部分：收入和支出与净利润28) The consistency principle requires an entity must use the same accounting methods for each period. 一致性原则要求实体必须每个时期使用相同的会计方法。29) The balance sheet contains three essential components of assets, liabil

12、ities and equity.资产负债表包含资产，负债和所有者权益三个重要的组成部分。30) Please outline the accounting equation of an income statement.Net profit=income-expenses 请概述利润表会计等式。净利润=收入_费用31) Drawing by owners is a part of cash inflow from financing activities in a cash flow statement. 所有者开立（票据？）是现金流量表中筹资活动流入的一部分。32) The materia

13、lity m.tiriliti principle stresses the importance of an amount on cost-benefit basis. 重要性原则强调了成本效益基础数额的重要性。33) Spell the full name of CICPA.Chinese Institute of Certified Public Accountants中国注册会计师协会34) Please list the three major components of a cash flow statement. Operating activities&investing ac

14、tivities&financing activities请列出三个现金流量表要紧组成部分。经营活动及投资活动和筹资活动35) The income statement summarizes net profit resulting from income less expenses.利润表汇总净利润从收入减支出。36) Cash receipt from a customer is a part of cash inflows from operating activities in a cash flow statement. 客户的现金收入是现金流量表经营活动现金流入的一部分。37) P

15、lease list the three basic elements in a balance sheet. Assets&liabilities&equity请列出三个资产负债表的差不多要素。资产与负债及股东权益38) The full -disclosure principle requires we must report all relevant information.充分披露原则要求我们必须报告所有相关信息。 39) The conservatism kns:vtizmprinciple stresses that it is better to underestimate th

16、an overestimate.稳健原则强调高估损失比低估好。40) Please outline the accounting equation of a balance sheet. Assets=liabilities+equity资产负债表会计等式。41) A cash flow statement shows the cash inflows and outflows from operating, investing and financing activities. 现金流量表显示经营，投资及融资活动的现金流入和流出42) The three heading lines in a

17、ny of the three key accounting statements are respectively: 1)heading, 2)entity name and 3)statement name. 三个关键会计报表的三个标题分不是：1）标题，2）实体名称和3）报表的名称。43) The four basic ethical standards expected of accounting and finance professionals include: 1)integrity 2)confidentiality knfi.denilti 3)competence 4)obj

18、ectivity. 会计和财务专业人士的四个差不多道德标准包括：1）诚信2）保密3）胜任4）客观。第25章练习1) source documents provide evidence and are the basis for recording accounting transactions.原始凭证提供证据和是记录会计交易的基础2) Business transactions affect accounting equations result from both external and internal transactions.商业交易阻碍外部和内部交易会计等式的结果。3) Usin

19、g T -accounts, debits are recorded on the left side, and credits are recorded on the right side.使用T字账，借方记录在左侧，贷方在右边记录。4) Please spell out the full terminology for the accounting abbreviation C.O.A .Chart of Acounts科目表5) Please spell out the full terminology for the accounting abbreviation G/L.genera

20、l ledger总帐6) The process of daily recording debits and credits in the general journal is known as journalizing. d:nlaizi 在一般日记账中日常记录借记和贷方的过程称为记日记帐7) Please spell out the full terminology for the accounting abbreviation T/B. Trial Balance试算表8) Assets and expenses normally have debit balances资产及费用通常有借

21、方余额9) At the end of each accounting period, we need to make adjusting entries to bring accounts up to date for the financial statements.在每个会计年度结束时，我们需要作出调整分录，使帐户为财务报表的日期10) Please spell out the full terminology for the accounting abbreviation P.R Posting Reference过账依据11) Adjusting entries are used t

22、o record a companys internal transactions on accrual basis.调整分录通常用于记录以权责发生制为基础的公司内部事务12) The adjusted trial balance is used to prepare the financial statements.调整后的试算表是用来编制财务报表13/14) Please provide two typical examples of Prepaid Expenses. Prepaid Insurance ,Prepaid Depreciation请提供两种预付费用的典型例子。预付保险费，

23、预付折旧。15/16) Please provide two typical examples of Accrued Expenses. Accrued interest , Accrued taxes请提供预提费用两个典型的例子。应计利息，预提税17)Depreciation applies to physical assets that retain their size and shape but lose their economic usefulness over time.折旧适用于保留它们的大小和形状，但随着时刻的推移失去其经济有用性的有形资产。18) Accrual accou

24、nting reports revenues when earned and expenses when incurred.权责发生制会计报告是获得收入和开支时发生19) Accumulated depreciation, sales returns and purchase discounts are examples of contra accounts. 累计折旧，退货及购买折扣是备抵账户的例子20) Unearned revenues are recorded on balance sheet as liabilities. 预收收入记录在资产负债表作为负债。21/22) Please

25、 provide two typical examples of Accrued Revenue. Accrued interest, construction in progress请提供两个典型的例子应计收入。应计利息，在建工程23/24) Please provide two examples of Unearned Revenue. Airline Ticket sales, rental income请提供两个预收收入的例子。机票销售，租金收入25) Please spell out the full terminology for the accounting abbreviati

26、on C.I.P. construction in progress在建工程26) Liabilities, owners capital, and revenue normally have credit balances.负债，所有者的资本和收入通常有贷方余额。27/28/29) Please list 7 examples of source documents for recording accounting transactions. 请列出7个原始凭证记录会计交易的例子。Bank statements, sales invoices, checks, purchase orders

27、, receipts, cash register tapes, employee earnings records银行对账单，销售发票，支票，采购订单，收据，收银机纸带，职员的收入纪录30/31/32) Please list the 7 steps in an accounting cycle, each step in the proper sequence 7请列出在一个会计周期的7个步骤，每个步骤的正确顺序：-analyzing transactions分析交易-recording general journals记录一般日记账-posting to general ledger过帐

28、到总帐-preparing trial balance编制试算平衡-making adjustments作出调整-adjusted trial balance调整后试算表 -financial statements-财务报表33) Prepaid expenses are recorded on balance sheet as _assets_. 待摊费用都记录在资产负债表中作为资产34) A _merchandising_ enterprise is to first purchase inventory then sell them to generate a profit. 一个商品流

29、通企业，是第一次购买库存然后出售产生利润。35) Net Sales = Gross Sales - Sales Returns and Allowances净销售额=销售总额 - 销售退回及折让36) A_retailer_ sells merchandise directly to the public.零售商直接向公众销售商品37) Please spell out the full terminology for accounting abbreviation C.O.G.S. Cost of goods sold销货成本38) In the _perpetual_ inventory

30、 system, the inventory account is continuously updated to reflect items on hand.在永续盘存制中，存货帐户是不断更新，以反映在手项目39) _service_ enterprises charge a fee or commission for services performed.服务企业收取服务费或佣金40) A _wholesalers _ buys merchandise from several different manufacturers then re-sell this merchandise to

31、 retailers.一批发商从几个不同的厂家购买商品然后再卖那个商品给零售商。41) Income Statement accounts are _temporary_ accounts to be closed at the end of each accounting period.利润表账户将在每个会计期末临时关闭账户。42) Revenue and expense accounts are closed to the _income summary_ account at the end of 收入和支出帐户在年底的收入汇总帐户被关闭43) Under perpetual syste

32、m, two entries are made for each sales: i) a sales entry; ii) a cost or inventory entry. 在永续盘存制下，由各个销售制成的两个项目是：一）销售记录;二）成本或库存条目44) To ensure the accuracy of perpetual records, most businesses take a _physical inventory_ of their merchandise at least once a year. 为确保永久记录的准确性，大多数企业至少每年一次对他们的商品实物库存采取实地

33、盘存。45) In a _periodic_ inventory system, no effort is made to keep up-to-date records of inventory or COGS.在定期盘点制度中，没有努力来保持库存或COGS最新的最新记录46) Reasonable amounts of inventory shrinkage are a normal cost of doing business. 合理数量的库存损耗是做生意的正常成本。47) Cost of Good Available for Sale less Ending Inventory = C

34、ost of Goods Sold. 良好的成本销售减去期末盘存=商品销售成本。48) When wholesalers sell their products on account, the _credit terms_, e.g. 2/10, n/30, are stated in the invoice.当批发商帐户上出售自己的产品时，信用条件均以发票表示49) Beginning Inventory + purchased = Cost of Goods Available for Sale期初存货+购买的商品= 公开发售的商品成本50) Please spell out the fu

35、ll terminology for the accounting abbreviation G.P. Gross Profit请列明的会计术语缩写GP全名。毛利51) Purchase discounts taken are recorded when payment is made _inside_ the discount period.购买折扣采取在付款折扣期内提出记录。52) Transportation costs paid by the buyer are recorded as a part of the cost of _asset_ being acquired.由买方支付

36、的交通运输费用作为被收购资产成本的一部分记录。53) Gross Sales less sales returns = Net Sales.总销售额减去销售退货=销货净额54) Transportation costs incurred by the sellers are debited to _delivery_ Expense, an operating expense.交通运输费用发生由由卖方计入借方运货费用和营业费用55/56) Which are the 5 most commonly used Special Journals? Sales, payroll, Purchase,

37、 cash receipts, cash disbursements最常用的5个特种日记账？销售，工资，采购，现金收入，现金支出57) Please spell out the full terminology for the accounting abbreviation A/R. Accounts Receivable请列明会计缩写为A / R充分术语。应收账款58) Special journals save much time in recording _repetitive_ transactions. 特种日记账在记录重复交易上能节约更多时刻59) At month end, we

38、 must foot and _cross-foot_ the special journals before posting to the general ledger.在月底，在过账到总账后，我们必须XX特种日记账60) A _subsidiary _ ledger is often used to provide details on individual balances of general ledger accounts. 明细分类账通常用于提供有关总账账户余额的个不细节。61) A _ debit memorandum_is a document issued by the bu

39、yer for a debit to a sellers Accounts Payable. 借项备忘录是由买方向卖方应付账款发出的信贷文件62) A _ credit memorandum_ is a document issued by the seller for a credit to a buyers Accounts Receivable贷项备忘录是由卖方向买方应收账款发出信贷的文件63) Cash _equivalent_ includes highly liquid investments with a maturity of three months or less. 现金等

40、价物包括三个月以内到期的高度流淌性投资64) Cash management function includes accurately account for cash and to prevent cash _theft_ and fraud.现金治理功能，包括精确的现金帐户，以防止现金盗窃和欺诈行为。65) In international accounting, cash usually comprises of: 1) _petty cash_ /Cash on Hand; 2) Bank Account Deposits; and 3) Cash Equivalents.在国际会计中，现金通常包括：1）小额现金/手头现金;2）银行帐户存款;3）现金等价物。66)_Liquidity_ refers to how readily an asset can be converted into common currency to be used to purchase goods and