《会计英语实训教程》答案

会计英语实训教程会计英语实训教程第一章会计概述第一章会计概述··PAGE2···PAGE85···PAGE1·第一章会计概述任务1会计与会计职业Section1WorkplaceSpokenEnglish2.PutinUseCompletethedialogaccordingtotheChinesehintsWilson:So,Ms.Clinton,I’dliketoaskyouafewquestionsaboutyourprofessionalexperienceandqualifications（我想问你几个关于你的专业经历和专业资格的问题），ifImay?Louis:Sure.Wilson:Couldyoutellmehowyougotintothisprofession?（你能告诉我你是如何开始从事这个行业的吗？）Louis:WhilestudyingatTheUniversityofChicago,IknewthatIwantedtogetintobusiness,butIwasn’tsureexactlywhicharea.Idecidedtotakesomeaccountingcoursestoseeifthiswouldbeofinteresttome.Afteraperiodoflearning,Ifoundthatthisprofessionreallysuitsmypersonality.（经过一段时间的学习，我发现这个职业真的适合我的个性）Iamaverydetailed-orientatedperson.IenjoybalancingmycheckbookandIlovenumbers.Wilson:NowyouCVsaysthatyouhaveexperienceofdealingwithclientsfromdifferentcountries.（你的简历说你有与来自不同国家的客户打交道的经验）Couldyoutellmewhichcountriesyouhavedealwith?Louis:MycurrentcompanyhasclientsinGermany,ItalyandJapan.SoIdealwithGermanyalotandItaly.AndsometimesJapan,too.Wilson:CanyouspeakItalianandJapaneseLouis:AlittleItalianbutnoJapanese.Wilson:Now,onyourCVyousayyouhavegoodunderstandingoffinanceandaccounting（你的简历说你非常精通金融和会计）.Couldyoutellmeifyouhavemembershipinanyprofessional,socialorcharitableorganization?Louis:Yes,IhavethemembershipinMassachusettsSocietyofCertifiedPublicAccountantsWilson:Good.YourCVheresaysyouparticipateinimportantfinancialdecisionsandgiveadviceaboutproblem（你的简历说你参与重要金融问题的决策并对问题提出建议）.Couldyoutellmewhatkindofdecisionsandadviceyoucontributetoyourcompany?Louis:Decisionsinvolvingmergersandacquisitions,benefitplanningandlong-termfinancialprojections.Wilson:Sowhydoyouwanttochangejobsnow（那为什么你现在要换工作?）Louis:Well,IfeelthatIdon’thavemuchadvancement…Section3Exercises:=1\*ROMANI.Answerthefollowingquestionsaccordingtothepassage.1.Whatisaccounting?Asoftendescribed,accountingisthelanguageofbusiness.Tobeexact,accountingisaninformationsystem.2.Whatarethefunctionsofaccounting?Itisdesignedtorecord,measure,classify,summarize,reportandinterpretbusinesseconomicactivitiesbythemonetaryunitasthemaincriterion,andthencommunicatetheinformationtoinvestors,creditors,managersandotherinterestedindividualsororganizationsofthebusinessinordertohelpthemmakereasonabledecisions.Italsoservesotherpurposes:toproduceoperatingdocuments,toprotectthecorporateassets,toprovidedataforcompanytaxreturns,andinsomecases,toprovidethebasisforreimbursementofcostsbyclientsorcustomers.3.Whyisaccountinginformationsoimportantfortheusers?Theinformationusersmayusetheaccountinginformationtoevaluatetheliquidity,thecurrentorlong-termsolvency,andtheprofitability.Moreover,theycanalsoanalyzethefuturedevelopmentabilityofthebusiness.4.Howcanwebecomequalifiedprofessionalaccountants?Manyyearsofstudyandexperiencewillbeneeded.5.Whatiscomputerizedaccounting?Computerizedaccountingisthepracticeofbookkeepingandmanagingotheraccountingtaskswiththeaidofcomputers.=2\*ROMANII.Completethefollowingstatementsaccordingtothepassage.1.Tobeexact,accountingisaninformationsystemdesignedtorecord,measure,classify,summarize,reportandinterpretbusinesseconomicactivities.2.Itrecordsthefinancialpositionandoperatingperformanceinthepastandcurrentperiodofabusiness.3.Thechangeofthefinancialpositionandthegrowthordeclineofthepastoperatingperformancecantelltheusersthetrendsandthewaysinwhichthebusinessmaydevelopinthefuture.4.Accountingincludesnotonlythemaintenanceofaccountingrecords,butalsothesummarizing,reportingandinterpretingoftheaccountinginformation.5.Ifimplementedproperly,itvastlyincreasesthespeedandeaseofbothrecordingandretrievingaccountinginformation.=3\*ROMANIII.Matchthefollowingphraseswiththeirmeanings.1.computerizedaccounting 会计电算化2.monetaryunit 货币单位3.taxreturns 纳税申报4.financialposition 财务状况5.operatingperformance 经营业绩6.financialaccounting 财务会计7.managementaccounting 管理会计8.incometax 所得税9.doubleentries 复式记账10.paperledgers 纸质分类账=4\*ROMANIV.Fillintheblankswiththewordsandphrasesgivenbelow,andchangetheformwhennecessary.refrainprofitabilityaccountingalternativesdecisionchoicemanaginganalysisemployedobtainableStatedsimply,managingabusinessisamatterofdecidingwhatshouldbedone,seeingtoitthatthemeansareavailable,andgettingpeopleemployedinthebusinesstodoit.Ateverystepinthisprocessmanagementisfacedwithalternatives,andeverydecisiontodosomethingortorefrainfromdoingsomethinginvolvesachoice.Successfulmanagersmustmaketherightchoicewhen“thechipsaredown”.Inmostcasestheprofitabilitythatagooddecisionwillbemadedependsontheamountandvalidityoftheinformationthatthemanagerhasthealternativesandtheirconsequences.Itisseldomthatalltheinformationneedediseitheravailableorobtainable.Oftenacrystalballingoodworkingorderwouldbehelped.Asapracticalmatter,however,informationwhichflowsfromtheaccountingrecords,ofwhichcanbedevelopedbyspecialanalysisofaccountingdataconstitutesthebasisonwhichawidevarietyofbusinessdecisionshouldbemade.=5\*ROMANV.Translatethefollowingsentences1.Accountingisasystematicmeansofgatheringandreportinginformationoneconomicactivity.会计是一种系统地收集和报告经济活动信息的方法。2.Theinformationprovidedisusedbymanyexternalandinternalparties,togetherwithotherinformation,forawiderangeofdecisions.企业内外各方在作各种各样的决策之前会参考许多信息，其中就包括会计提供的信息。3.Theinformationisprimarilyfinancialinnature,thatis,itisstatedinmoneyterms.这些信息从本质上说是财务信息，即以货币计量的信息。4.Accountants

maybespecialistsinoneofmanyfieldsofexpertisesuchasauditing,budgeting,taxation,orfinancialreporting.会计师是许多专业领域（如审计，预算，税收或财务报告等）的行家。5.Personswithlittleknowledgeofaccountingmayfailtounderstandthedifferencebetweenaccountingandbookkeeping.对会计学缺乏了解的人也许不能理解会计与簿记的区别。课文1会计和会计电算化什么是会计？会计常常被人们称为商业语言。准确地说，会计是一个用货币单位作为主要标准来记录，衡量，分类，汇总，报告和说明企业经济活动，然后将这些信息传递给投资者，债权人，经理人以及其他对公司感兴趣的个人和组织以便帮助他们做出合理决策的信息系统。会计还服务于其它一些目的：生成营业单据，保护公司资产，为公司纳税提供数据，在某些情况下，还为客户与顾客偿付成本提供依据。会计在现代经济社会中发挥着重要的作用。它记录了一个公司在过去和现在一个时期的财务状况和经营成果。会计信息的用户可以利用这些会计信息来评估企业的流动性，当前和长期的偿债能力，以及盈利能力。而且他们还能分析该公司未来的发展能力。财务状况的改变以及过去经营业绩的增长或下降能够告诉信息的使用者公司未来发展的趋势和方式。会计通常可以被分为财务会计和管理会计。财务会计总是为公司之外的相关方提供关于公司财务状况，以及财务状况和经营业绩的变化信息。而管理会计主要为公司的管理层提供信息，而且它主要涉及成本核算、规划、控制与业绩评价等内部会计职能。在日常生活中，许多人常常把会计看作是一个记录交易的过程，这个过程既是机械性的又是重复性的。事实上，记录交易仅仅是会计工作领域的小部分，常常被称为簿记。会计工作不仅包括维护会计记录，而且包括汇总，报告和解释会计信息，设计高效的会计系统，审计经营业绩，规划所得税申报，内部控制和预测未来的发展等等。在会计工作实践中，会计师不仅要以会计准则和一些相关的会计规定为依据，而且要根据他们的专业判断来开展工作。因此会计通常被描绘为一种技术。你也许精通于在较短的时期内，例如几个星期或几个月，记录交易。然而，如果你想成为一名合格的专业会计师或者一名注册会计师就需要进行多年的学习和经验积累。什么是会计电算化？会计电算化是借助于电脑来进行记账和管理其它会计工作的作法。它在当代各种规模的机构中应用非常普遍。会计电算化常常利用专门的会计软件，制表软件或二者的结合。会计电算化对于一个企业或一个组织来说有许多优势。如果运用得当，它能极大地提高记录和检索会计信息的速度和便利性。它也能让会计信息通过互联网或当地的局域网得到即时地分享。现代制表软件能够使许多方面的会计工作实现自动化，例如，计算和复式记账。会计的工作领域是竞争非常激烈的。那些没有掌握会计电算化知识的人将面临落后的危险。计算机已经完全改变了公司经营的方式。计算机给一个公司财务工作带来的变化要远比给其它方面工作带来的变化深远得多。在纸质分类账上用手记录各项交易的日子即将消失，并让位于会计电算化管理。课文2（略）任务2会计假设Section1WorkplaceSpokenEnglishPutinUseHoward:WorkingasaCPAinbusinessandindustrydoesrequirespecializedknowledgefortheparticularindustry（这个行业的专业知识）.Allen:Why?Howard:ACPAmayberesponsiblefordeveloping,producing,andreviewingdatausefulformaking'businessdecisionsanddevelopingstrategicplans（做出商业决策和制定战略计划）.Additionally,CPAswillneedtoreportthedata'sfindingtointernalandexternalparties;Allen:Thenhowtomakeupthisdeficiencyonspecialknowledge（弥补专业知识的不足）?Howard:Ithinkon-the-jobtrainingandcontinuingeducation（在职培训和继续教育）isnecessary.Allen:WhattitlesdoCPAsinbusinessandindustryhave?Howard:Titlesincludestaffaccountant,analyst,controllerandchieffinancialofficer（职务包括会计人员，分析师，管理者和财务主管）.Allen:AretheremanyCPAsworkingovernment?Howard:Yes.CPAsworkinawiderangeofpositionsinlocalstateandfederalgovernment.ThefederalgovernmentemploysCPAsinitsagencies.TheGeneralAccountingOfficeexaminestheuseofpublicfunds,evaluatesfederalprogramsandactivities（检查公共基金的使用，评估联邦政府的计划和活动）,andprovidesinformationandotherassistancetohelpCongressmakeeffectiveoversight,policy,andfundingdecisions.CPAsworkingingovernmentpositionshavetitlesthatincludeFederalBureauofInvestigation(FBI)ortheInternalRevenueService(IRS)agent,staffaccountant,manager,comptrolleranddirector.Allen:WhatisthejobclassificationforCPAs（注册会计师的工作分类是什么）?Howard:Generally,CPAsareclassifiedintofivegroups:auditors,budgetanalysts,financialaccountants,managementaccountantsandtaxaccountants.Section3Exercises:=1\*ROMANI.Answerthefollowingquestionsaccordingtothepassage.1.Whatisthesignificanceofaccountingassumptions?Accountingassumptionsarethebasicfoundationuponwhichourgenerallyacceptedaccountingrests.Fourbasicassumptionssignificantlyaffecttherecording,measuring,andreportingofaccountinginformation.2.Whatareincludedinaccountingassumptions?Theyincludeseparateentity,goingconcern,accountingperiod,andmonetaryunitassumption.3.WhatisthedefinitionofSeparateEntityAssumption?Separateentityassumptionmeansthattheenterprisecanbeaccountedforandreportedindependentofitsownersandotherstakeholders4.Whatistherequirementofaccountingperiodassumption?Tomeettheirneeds,theaccountingperiodassumptionrequiresthatchangesinabusiness'sfinancialpositionbereportedoveraseriesofshortertimeperiods.5.Inwhichmonetaryunitareanentity'stransactionsrecordedintheaccounts?Infinancialaccounting,anentity'stransactionsarerecordedintheaccountsinthemonetaryunitofthecountryinwhichitisoperating.=2\*ROMANII.Completethefollowingstatementsaccordingtothepassage.1.Undertheseparateentityassumption,allaccountingrecordsandreportsaredevelopedfromtheviewpointofasingleentity,whetheritisaproprietorship,apartnership,oracorporation.2.Foreachaccountingentityaself-contained,double-entryaccountingsystemisemployed.3.Underthegoingconcernassumption,thebusinessentityisexpectednottoliquidatebuttocontinueoperationsfortheforeseeablefuture.4.Alltransactionsarerecordedintheaccountsandchangethepictureofthefirm,asrevealedinfinancialstatements.5.Thisassumptionmeansthatmanyimportantaspectsofamodernbusiness'soperationscannotbeembodiedinthefinancialstatements.6.Thismeansthatthefinancialeffectsoftransactionsandeconomiceventsarerecognizedbytheenterprisewhentheyoccur,ratherthanwhentheactualcashisreceivedorpaidbytheenterprise.=3\*ROMANIII.Matchthefollowingphraseswiththeirmeanings.1.GoingConcernAssumption 持续经营假设2.AccountingPeriodAssumption 会计分期假设3.accountingassumptions 会计假设4.SeparateEntityAssumption 会计主体假设5.double-entryaccountingsystem 复式记账会计系统6.outstandingliabilities 未偿还的负债7.externaldecision-makers 外部决策者8.purchasingpower 购买力9.cashinflowsandoutflows 现金流人或流出10.MonetaryUnitAssumption 货币计量假设=4\*ROMANIV.Fillintheblankswiththewordsandphrasesgivenbelow,andchangetheformwhennecessary.expansiondemanddeclineprofessionscompetentlaunchedvitalfiscaltrendssupplyAccountingfrequentlyoffersthequalifiedpersonanopportunitytomoveaheadquicklyintoday'sbusinessworld.Indeed,manyoftheheadsoflargecorporationsthroughouttheworldhaveadvancedtotheirpositionsfromtheaccountingdepartment.Accountingisabasicandvitalelementineverymodernbusiness.Itrecordsthepastgrowthordeclineofthebusiness.Carefulanalysisoftheseresultsandtrendsmaysuggestthewaysinwhichthebusinessmaygrowinthefuture.Expansionorreorganizationshouldnotbeplannedwithouttheproperanalysisoftheaccountinginformation;andnewproductsandthecampaigntoadvertiseandsellthemshouldnotbelaunchedwithoutthehelpofaccountingexpertise.Accountingisoneofthefastestgrowingprofessionsinthemodernbusinessworld.Everynewstore,school,restaurant,orfillingstation—indeed,anynewenterpriseofanykind—increasesthedemandforaccountants.Consequently,thedemandforcompetentaccountantsisgenerallymuchgreaterthanthesupply.Governmentofficialsoftenhavealegalbackground;similarly,themenorwomeninmanagementoftenhaveabackgroundonaccounting.Theyareusuallyfamiliarwiththemethodologyoffinanceandthefundamentalsoffiscalandbusinessadministration.=5\*ROMANV.Translatethefollowingsentences1.Accountingassumptionsincludeseparateentity,goingconcern,accountingperiod,andmonetaryunit.Owingtotheuseoftime-periodassumption,theaccrual-basisofaccountingmustbeemployed.会计假设包括会计主体假设、持续经营假设、会计分期假设、货币计量假设。由于使用会计分期假设，就必然使用权责发生制。2.Theaccountingentityis,therefore,identifiedasthesmallestunitofactivitywithaself-containedaccountingsystem.因此，会计主体就是有独立会计核算体系的最小经营单位。（self-contained）3.Amajorproblemfacingtheaccountingprofessionisinidentifyingthecircumstancesunderwhichthecontinuityassumptionshouldbeabandoned.会计职业所面临的最大问题就是确定在何种情况下应当放弃持续经营假设。4.Sometimescompanyfailuresoccurwiththeaccountingreportscontinuingtobebaseduponthegoingconcernassumption.Theseaccountingreportsareconsequentlycriticizedasmisleading.有时，企业以持续经营假设为基础编制了财务报告而后企业却倒闭了，这种财务报告随后就会被指责具有误导性。5.Adjustingentriesareatoolthataccountantsoftenusetoensurethatafirm'sfinancialstatementsreflectallrelevanteconomiceventsandtransactionsandthatapropermatchingofrevenuesandexpenseshasoccurred.为了保证财务报表能够反映所有相关的交易和事项，恰当地将收入和费用进行配比，会计上通常要使用调整分录来处理。课文1会计假设会计假设是通行的会计核算的基础。四个基本假设能够极大地影响会计信息的记录、计量和报告。会计主体假设会计主体假设是指企业要对本会计实体的经营活动进行独立的记录和报告，与所有者和其他股东的活动分开。在会计主体假设下，不论是独资企业、合伙企业，还是公司制企业，都只能站在会计主体的角度进行会计记录和报告。企业所有者个人的事务和企业的经济活动必须严格分开。例如，尽管某人同时拥有个人住宅和一个企业，但其个人的住宅不能被看作该企业的资产。在会计主体假设下，会计核算必须有明确的会计主体，而该主体必须独立于其所有者和其他实体。每个会计主体都有自己的复式记账系统。对不同的会计主体之间发生的交易双方都保持自己的记录。每个会计实体都从企业自身的角度来说明发生的交易。比如，同一项交易在一个企业作为销售业务处理，而在另一个企业则作为购货业务入账。持续经营假设在持续经营假设下，企业在可预见的未来不会进行清算，而是将继续经营下去。也就是说，企业将在足够长的时期内按预定目标持续地经营，履行合同和承诺。需要注意的是，该假设并不是说企业的生命是无限期的，而是说在这个假设期内，企业将有足够的时间恢复或消耗其资产，偿还其未支付的负债。这里的持续经营不仅意味着企业要继续存在，而且将在目前所处的行业中继续经营。会计分期假设按较短的期间计量企业的经营成果和以较高的频率提供资产负债表是现代会计的通行做法。企业的经济活动是连续不断地进行的，企业发生的交易活动均被记录于会计系统，不断地改变着企业的财务状况和经营成果并通过财务报表显示出来。只要企业营业，这种变化就将持续不断地发生。只有当企业终止经营时这种变化才会停止。企业最终的经营成果只有到其生命终点时人们才能确知。在此期间，外部决策者需要及时的会计信息来满足其分析的需要。为了满足他们的需要，会计分期假设要求会计按一系列较短的期间报告企业的财务状况。虽然这个期间可以有不同的长度，但是标准长度通常为一年。此外，企业也编制中期财务报告，一般来说对外提供季度报告，对内提供月度报告。货币计量假设在财务会计中，企业采用经营地所在国家的货币为计量单位来记录其经济业务。但是，一般来说，企业发布财务报告时要使用财务报表发布地所在国家的货币单位。以货币作为记账单位也给会计带来了一些困惑。首先，经济业务在被登记入账之前必须能够以货币计量。这意味着现代企业的许多重要情况无法反映在财务报表中。因为有时候交易或事项的价值不宜以货币单位来表示，因此，这类交易或事项不是被忽略就是被主观地给定一个金额。其次，货币的购买力随着通货膨胀或通货紧缩而不断变化，对此会计上一般是予以忽略。而这一点也使得财务报告存在缺陷。权责发生制为了更好地将收益和费用进行配比以便取得最有用的利润数字，权责发生制应运而生并成为一个公认的会计惯例。在权责发生制下，收入、费用、资产、负债和所有者权益的变动应被记录于经济事项发生的时期，而不是相关的现金流入或流出的时期。这意味着交易和事项对财务报表的影响是在其发生时被确认，而不是在企业实际收到或付出现金时确认。比如，企业是在销售业务发生时确认收入，与何时收到现金无关。也就是说，赊销销售收入的确认时间与现金销售收入的确认时间是相同的，不同的是，在确认赊销销售收入时增加的是应收账款而不是现金。应用权责发生制的关键是确保当期已经实现的收入和已经发生的费用在当期确认和记录，不管在当期是否收付现金。课文2（略）任务3会计原则Section1WorkplaceSpokenEnglish2.PutinUseKurt:Congratulations,Barbara.Barbara:Thankyou,Kurt.Iamgladthatyouarehere.Canyoudomeafavor?Kurt:Sure.WhatcanIdoforyou?Barbara:Youknow,Ihavedonemyjobwellinthepasttwoseasons.Thenumberofmyclientshasdoubled.Thesaleshavegoneupby40percent.ThesearethemainreasonswhyIwaschosentobethesalesmanager（这些就是我被选为销售经理的原因）.ButmyproblemisthatIhaven'tbackgroundbroadenoughtounderstandthecomplicatedinternationaltradeandmyjobrequiresmetoworkcloselywithfinancialdepartment（我的工作要与财务部门密切打交道）.I'mnotsurewhetherI'mqualifiedforthenewjob.Canyougivemesomesuggestions?Kurt:I'dbegladto.Thereareanumberofspecializedfieldsofaccounting.Themostcommonspecializedfieldsofaccountingarefinancialaccountingandmanagerialaccounting（最常见的专业会计领域是财务会计和管理会计）.Otherfieldsincludecostaccounting,environmentalaccounting,taxaccounting,accountingsystems,internationalaccounting,not-for-profitaccounting,andsocialaccounting.Isuggestyoutakeaccounting,youmightexplaintoyoursalesstaffwhytheycannotgettheirbonusattheendofthisyear（你可以向你的销售人员解释为什么他们不能够在年末得到奖金）iftheorderisplacedattheendofthisyearwhileshippedearlynextyear.Barbara:Soundsinteresting.Kurt:Youwilldependalotonthefinancialinformationforyourdecisionmaking（你将依赖大量的财务信息来做出你的决策）.Forexample,youwillneedcost-benefitdatatodecideyoursalesstrategies（你需要成本效益数据来确定你的销售策略）.Inordertopromoteyoursales,youneedtounderstandthealternativesofreducingprices,increasingadvertisingordoingbothinattempttomaintainthecompany'sshares.Barbara:Great.Iknowwheretostart.Ifeelmuchbetternow.Thankyou,Kurt.Youarealwayshelpful.Kurt:Don’tmentionit.Section3Exercises:=1\*ROMANI.Answerthefollowingquestionsaccordingtothepassage.1.Whataretherecognitionandmeasurementprinciples?Recognitionandmeasurementprinciplesarethevariouswaysinwhichfinancialpositionandtheresultsofoperationscanbereported.2.Howiscostmeasuredifsomethingbesidescashisexchanged?Ifsomethingbesidescashisexchanged(suchasacartradedforatruck),costismeasuredasthecashvalueofwhatisgivenuporreceived.3.Whatismatchingprinciple?MatchingPrinciplereferstothetimingofrecognitionofrevenuesandexpensesintheincomestatement.4.Howtounderstandconservatisminaccountingproperly?Theproperunderstandingofconservatisminaccountingistwo-fold:whenuncertaintyexists,estimatesofaconservativenatureattempttoensurethatassets,revenuesandgainsarenotoverstatedand,conversely,thatliabilities,expensesandlossesarenotunderstated.5.Whichtwoprincipalapplicationsdoesmaterialityhave?Materialityhastwoprincipalapplications.Oneisintherecordingprocessandtheotherisindisclosure.=2\*ROMANII.Completethefollowingstatementsaccordingtothepassage.1.Thecostprincipleprovidesguidanceprimarilyattheinitialacquisitiondate.2.Underthisconcept,allexpensesincurredinearningrevenueshouldberecognizedinthesameperiodtherevenueisrecognized.3.Revenuesarenotrecordeduntiltheyarereasonablycertain,butexpensesarerecordedassoonastheybecomeprobable.4.However,conservatismdoesnotencompassthedeliberateunderstatementofassets,revenuesandgains.5.Anitemisjudgedtobematerialifitisimportantenoughtoinfluencethedecisionsofstatementusers.6.Thisprinciplerequiresthattransactionsandothereventsareaccountedforandpresentedinaccordancewiththeirsubstanceandeconomicrealityandnotmerelytheirlegalform.=3\*ROMANIII.Matchthefollowingphraseswiththeirmeanings.1.laborcosts 劳动力成本2.resultsofoperations 经营成果3.long-livedassets 长期资产4.equal-to-cash 现金等价物5.makesnodifference 没有影响6.financialposition 财务状况7.incomestatement 损益表8.assetsandliabilities 资产和负债9.inventorycosts 库存成本10.actualcost 实际成本=4\*ROMANIV.Fillintheblankswiththewordsandphrasesgivenbelow,andchangetheformwhennecessary.objectivitydeterminingpracticeorganizationframeworkpreparingrevenuesbroadpresentedmeasureGAAPhavedevelopedthroughaccountingpracticeorbeenestablishedbyanauthoritativeorganization.GAAPincludesbroadprinciplesofmeasurementandpresentation,aswellasdetailedrulesthatareusedbyprofessionalaccountantsinpreparingaccountinginformationandreports.Thegeneralacceptanceofanaccountingprincipleusuallydependsonhowwellitmeetsthreecriteria:relevance,objectivityandfeasibility.GAAPprovidesthegeneralframeworkfordeterminingwhatinformationisincludedinfinancialstatementsandhowthisinformationistobepresented.TheGAAPframeworkofprinciplesandconventionshasevolvedtoguideaccountingdecisions—whattoconsiderasexpenses,revenues,assetsorliabilities;howtomeasurethem;andevenhowtopresenttheinformationtothepublic.Theyhavedevelopedthroughaccountingpracticeorbeenestablishedbyanauthoritativeorganization.=5\*ROMANV.Translatethefollowingsentences1.Expenditureswhichareexpectedtoyieldbenefitsonlyinthecurrentperiodarecalledrevenueexpenditures.只在本期受益的支出，称为收益性支出。2.Capitalexpendituresareexpendituresexpectedtoyieldbenefitsbeyondthecurrentaccountingperiod,thatis,havefuturecashflows,andthusshouldbeaddedtotheplantandequipmentorcapitalassetaccount.资本性支出是预计受益期超出当期范围的支出，即能带来未来现金流量，因此应记人固定资产账户。3.Acarefuldistinctionbetweencapita]andrevenueexpendituresisessentialtoattainmentofoneofthemostfundamentalobjectivesofaccountingthedeterminationofnetincomeforeachyearofoperationofabusiness.正确区分资本性支出和收益性支出，对于达到恰当确定每年的净利润这一重要的会计目标至关重要。4.Acapitalexpenditureisrecordedbydebitinganassetaccount,thetransactionhasnoimmediateeffectuponnetincome.However,thedepreciationoftheamountenteredintheassetaccountwillbereflectedasanexpenseinthefutureperiod.资本性支出计入资产账户，对本期的利润没有影响，但在未来的期间里会出现折旧费用。5.Giventhatprofitmeasurementdependsuponestimates,conservatismensuresthattheactualprofitmustbeatleastashighasthereportedprofit.因为利润的计算在一定程度上依赖估计，谨慎性原则可确保企业的实际利润至少不会低于报告的利润。课文1会计确认和计量原则确认和计量原则是指企业报告财务状况和经营成果所采用的不同方法，每个企业的管理层都必须选择使用适当的会计原则。历史成本原则历史成本原则是指会计信息的计量要以实际成本为基础。成本以现金或现金等价物为基础进行计量。也就是说，如果以现金来换取某种服务，那么所支付的现金就是该项服务的成本。如果是用现金以外的东西进行交易(例如，用轿车交换卡车)，成本的计量基础就是在交换业务中放弃或收到的资产的现金数额。历史成本原则强调可靠性，以成本为基础的计量信息被认为是客观的。历史成本原则主要用于规范资产在初始获得日的价值计量。资产一经取得，这项长期资产的原始成本就将被作为折旧的基础。例如，假定一个公司以5000美元购置设备，按照历史成本原则该设备应以5000美元的成本入账，即使所有者认为这项设备值7000美元，也还是要以5000美元入账。会计上有很多计量基础，包括重置成本、可变现净值、现行市价、预期未来现金流量、按适当利率计算的现值。一般情况下应以历史成本作为计量基础。但在某些具体情况下则需要使用其他计量基础。配比原则配比原则是指收入和费用在利润表中的确认时间的问题。在配比原则下，为赚取收入所发生的所有费用应在确认收入的同一时期进行确认。配比原则被普遍认为在评估企业产生净利润的能力及其经营业绩方面发挥了重要作用。因为它要求在确认收入的时候，所有与获取该收入相关的费用都应在相同期间里确认。在这个过程中存在的问题是，大多数费用与收入并不存在直接的联系。有一些成本项目，如存货销售成本和劳务合同中的人工成本，它们与收入直接相关，但即使是这些“直接”成本在计量中仍有很大的灵活性。对多数成本项目来说，费用与特定的创造收入的活动只存在间接的关系。这些间接成本常被称为管理费用，在许多企业里，管理费用在成本中占很大比重。因此，所谓配比往往不是收入和费用的直接配合，而是收入和费用在期间上的配合。管理费用和销售费用就是一个例子。这些费用就是期间费用，它们是在发生的期间作为费用被确认的。谨慎性原则会计核算在确定一个期间的利润时总是倾向于谨慎或保守，这是现代会计的一个特点。简而言之，谨慎性原则就是在计量收入和费用时要保持“合理的悲观”的理念，收入只在比较有把握时才确认，而费用只要是可能发生就要确认。同样，会计人员在对资产和负债的成本的计量基础进行选择时，在其他情况相同的前提下，对资产要采用最低的计量基础，而对负债则要采用最高的计量基础。运用谨慎性原则的最终结果是，财务报表所反映的利润和净资产数比采用任何其它计量方法的结果都要低。对谨慎性的正确理解包括两个方面：在存在不确定性的情况下，保守的预计总是确保资产、收入和利得不被高估；反之，负债、费用和损失不被低估。但是，谨慎性原则不允许故意低估资产、收入和利得，或者是故意高估负债、费用和损失。重要性原则只记录并分别报告重要的交易和事项是现代会计的通行做法。如果一个项目足以影响财务报表使用者的决策，这个项目就是重要的。有些项目因为数额大而重要，例如，大额的坏账注销一般都被认为是重要的事项；有些项目则因为数额小而重要，例如，如果存货数额很小表明企业的流动性不足，那么极低的存货也将被认为是重要的；有些项目可能因为与前期相比变动较大而重要，例如，虽然注销的坏账本身数额不大，但却是正常情况下的两倍，则它也将被认为是重要的。有的项目则可能因为其本身的性质而重要，不论其数额多大，例如，不论销售收入的数额是大是小，或者变动多大，都将被认为是重要的。会计主要在两个方面应用重要性原则：一个是记账过程；另一个是披露过程。实质重于形式会计信息忠实反映经济活动的一个重要方面体现为实质重于形式。实质重于形式原则要求企业按照交易和事项的本质和经济影响而不是单纯的法律形式进行会计处理。换言之，会计信息应反映它所应该反映的事实，报告交易和事项的经济实质，而不是其表面的形式。该原则通常适用于比较复杂的业务。它是一个非常重要的原则，因为其涵盖面极广，意在阻止企业在遵守表面法律条文的外衣下歪曲经营成果，使财务报表不能真实反映企业的经营活动。课文2（略）任务4会计等式与会计循环Section1WorkplaceSpokenEnglish1.FollowtheSamplesPutinUseLucy:Andrew,Couldyoudomeafavor?Andrew:Ofcourse.What’sup?Lucy:Ihavedifficultyinunderstandingtheconceptofaccountingequation.Andrew:Oh,Theaccountingequationisthebasisforunderstandingthedoubleentrysystemofaccounting（会计等式是理解复式记账系统的基础）.TheEquationshowsthatdebitsmustatalltimesequalcredits（该等式表明借方在任何时候都与贷方相等）.Lucy:Couldyouexplainitinmoredetail?Andrew:Well,totheleftoftheequationaretheassetswhichareownedorcontrolledbyanenterprise（方程左边是企业所拥有或控制的资产）.Ontherighthand-sideoftheequationthereareequityaccounts.Thetotaloftheassetsmustequalthetotalofthosewhoownthem,thatis,liabilitiesandowner’sequities.Thisbalancemaybeexpressedintheformofanequation（这个平衡可以用一个方程的形式来表达）.Assets=Liabilities+Owner’sequity.Lucy:Howdoestheaccountingequationfunction?Andrew:Everybusinesstransaction,nomatterhowsimpleorcomplex,canbeexpressintermsofitseffectontheaccountingequation(每一笔经济业务，不管简单或复杂，都能用其对会计等式的影响来表达).Anyincreaseintheamountoftotalassetsisnecessarilyaccompaniedbyanequalincreaseontheothersideoftheequation（任何总资产的增长必然伴随着等式另一边的等额增长）.Theequalityofthetwosidesoftheaccountingequationisalwaysmaintained.Section3Exercises:=1\*ROMANI.Answerthefollowingquestionsaccordingtothepassage.1.Whatarecategoriesofaccountingelements?Accountingobjectsareclassifiedintothecategoriesofassets,liabilities,owners'equity,revenues,expenses,andnetearnings(ornetloss).Thesesixcategoriesarereferredtoasaccountingelements.2.Whataretheassets?Assetsaretheeconomicresourcesthataremeasurablebymonetaryvalue,ownedorcontrolledbyanenterprise,andexpectedtobenefitfutureoperations.3.Whatisowner'sequity?Owner'sequityisdefinedastheexcessoftotalassetsovertotalliabilities.4.Whatisthebasicruleforabusiness?Thebasicruleforabusinessisthatwhatitownsshouldequalwhatitowes.5.Whatisthefeatureofdouble-entryaccountingsystem?Theequilibriumwhichthebookkeepingrecordachievesthroughtheaccountingequationisanessentialfeatureofdouble-entryaccountingsystem.=2\*ROMANII.Completethefollowingstatementsaccordingtothepassage.1.Revenuesareincreasesineconomicbenefitsduringtheaccountingperiodfromdeliveringgoodsorservicestocustomers.2.Expensesarethecostsofassetsconsumedorservicesusedintheprocessofearningrevenue.3.Netearnings(orNetloss)aretheresultofmatchingrevenueswithexpenses.4.Anaccountmaybedefinedasarecordoftheincreases,decreases,andbalancesinanindividualitemofasset,liability,owners'equity,revenue,orexpense.5.Whenanamountisenteredontheleftsideofanaccount,itisadebit,andtheaccountissaidtobedebited.Whenanamountisenteredonthefightside,itisacredit,andtheaccountissaidtobecredited.6.Double-entryaccountingrequiresthateachtransactionaff