会计英语实训教程（第一章）

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学习工具你需要的，都在文旌课堂《会计英语实训教程》专属配套资源+教学工具教学资源下载[答案][教学课件]线上平台教学与管理使用文旌教学平台：在线建课并引用精品慕课、收发作业、组织考试、课堂签到等，系统自动评分，并进行统计分析扫码布置课后作业3+1步线上布置课后作业，成绩自动统计点击查看详情更多资源和服务，访问文旌课堂点击查看详情点击访问→点击查看详情AccountingProfessionAccountingAssumptionsAccountingPrinciplesAccountingEquationandAccountingCircleSection

1AccountingProfessionPart1

WorkplaceSpokenEnglish

FollowtheSamplesDialogue1Section1AccountingProfessionPart1

WorkplaceSpokenEnglish1.FollowtheSamplesDialogue2Section1AccountingProfession···CompletethedialogueaccordingtotheChinesehints·我想问你几个关于你的专业经历和专业资格的问题。你能告诉我你是如何开始从事这个行业的吗？_______________________________________________________________________________Part1

WorkplaceSpokenEnglishSection1AccountingProfession2.PutinUse12_______________________________________________________________________________经过一段时间的学习，我发现这个职业真的适合我的个性。_______________________________________________________________________________3你的简历说你有与来自不同国家的客户打交道的经验。你的简历说你非常精通金融和会计。_______________________________________________________________________________Part1

WorkplaceSpokenEnglishSection1AccountingProfession2.PutinUse45_______________________________________________________________________________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。_______________________________________________________________________________6那为什么你现在要换工作？_______________________________________________________________________________7Part2

IntensiveReadingSection1AccountingProfession

AccountingandComputerizedAccountingNewWordsandSpecialTerms1.classify['klæsɪfaɪ]

v.分类，归类2.interpret[ɪn'tɜːprɪt]

v.解释，说明

3.criterion[kraɪ'tɪərɪən]

n.标准，规范

4.creditor['kredɪtə]

n.债权人5.asset['æset]

n.资产6.reimbursement[;riːɪm'bɜːsmənt]

n.补偿，偿还7.evaluate[ɪ'væljʊeɪt]

v.评估，评价

8.liquidity[lɪ'kwɪdətɪ] n.流动性9.solvency['sɒlvənsɪ] n.偿付能力10.mechanical[mɪ‘kænɪkl]

a.机械的11.repetitive[rɪ'petɪtɪv]

a.反复的12.spreadsheet['spredʃiːt] n.电子制表软件13.implement['ɪmplɪmənt]

v.实现，执行

n.工具Part2

IntensiveReadingSection1AccountingProfession

AccountingandComputerizedAccountingNewWordsandSpecialTerms14.retrieve[rɪ'triːv]

v.检索，使恢复15.alter['ɔːltə]

v.改变，修改16.profound[prə'faʊnd]

a.极深的，深厚的17.ledger['ledʒə(r)]

n.分类账18.computerizedaccounting 会计电算化19.monetaryunit

货币单位20.taxreturns

纳税申报21.financialposition

财务状况22.operatingperformance

经营业绩23.financialaccounting

财务会计24.managementaccounting

管理会计25.incometax

所得税Part2

IntensiveReadingSection1AccountingProfession

AccountingandComputerizedAccountingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Part2

IntensiveReadingSection1AccountingProfession

AccountingandComputerizedAccountingExercisesII.Completethefollowingstatementsaccordingtothepassage.Part2

IntensiveReadingSection1AccountingProfession

AccountingandComputerizedAccountingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.computerizedaccounting

复式记账2.monetaryunit

财务会计

3.taxreturns

纸质分类账

4.financialposition

所得税

5.operatingperformance

货币单位6.financialaccounting

会计电算化7.managementaccounting

经营业绩

8.incometax

纳税申报9.doubleentries

财务状况10.paperledgers

管理会计Part2

IntensiveReadingSection1AccountingProfession

AccountingandComputerizedAccountingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.refrainprofitabilityaccountalternativedecisionchoicemanageanalysisemployobtainablePart2

IntensiveReadingSection1AccountingProfession

AccountingandComputerizedAccountingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Accountingisasystematicmeansofgatheringandreportinginformationoneconomicactivity.————————————————————————————————————2.Theinformationprovidedisusedbymanyexternalandinternalparties,togetherwithotherinformation,forawiderangeofdecisions.————————————————————————————————————3.Theinformationisprimarilyfinancialinnature,thatis,itisstatedinmoneyterms.Part2

IntensiveReadingSection1AccountingProfession

AccountingandComputerizedAccountingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————4.Accountantsmaybespecialistsinoneofmanyfieldsofexpertisesuchasauditing,budgeting,taxation,orfinancialreporting.————————————————————————————————————5.Personswithlittleknowledgeofaccountingmayfailtounderstandthedifferencebetweenaccountingandbookkeeping.awideskillset

各种技能组合financialtransaction

财务交易enteringdata

输入数据taketheinitiativeto

主动地incompliancewith

符合lookintoopportunities

寻找机会Part3ExtensiveReadingSection1AccountingProfession

QualitiesforaSuccessfulAccountantSpecialTermsSection2AccountingAssumptionsPart1WorkplaceSpokenEnglishSection2AccountingAssumptions

1.FollowtheSamplesDialogue1Part1WorkplaceSpokenEnglishSection2AccountingAssumptions

1.FollowtheSamplesDialogue2Part1WorkplaceSpokenEnglishSection2AccountingAssumptions

2.PutinUse···CompletethedialogueaccordingtotheChinesehints·这个行业的专业知识。做出商业决策和制定战略计划。_______________________________________________________________________________12_______________________________________________________________________________弥补专业知识的不足？_______________________________________________________________________________3Part1WorkplaceSpokenEnglishSection2AccountingAssumptions

2.PutinUse我认为在职培训和继续教育是必要的。职务包括会计人员，分析师，管理者和财务主管。_______________________________________________________________________________45_______________________________________________________________________________检查公共基金的使用，评估联邦政府的计划和活动。_______________________________________________________________________________6注册会计师的工作分类是什么？_______________________________________________________________________________7Part2IntensiveReadingSection2AccountingAssumptions

AccountingAssumptionsNewWordsandSpecialTerms1.entity['entətɪ]

n.实体；本质2.stakeholder['steɪk;həʊldə]

n.股东3.proprietorship[prə'praɪətə(r)ʃɪp]

n.所有权4.residence['rezɪdəns]

n.住宅5.identifiable[aɪ'dentɪfaɪəbl]

a.可辨认的；可识别的6.concern[kən'sɜːn]

n.公司7.liquidate['lɪkwɪdeɪt]

v.清算，清理8.contemplated['kɒntempleɪtɪd]

a.预期的9.perpetual[pə'petʃʊəl]

a.永久的10.outstanding[aʊt'stændɪŋ]

a.未付的11.contemporary[kən'tempərərɪ]

a.现代的12.interim['ɪntərɪm]

a.中间的，临时的13.assign[ə'saɪn] v.分派，分配Part2

IntensiveReadingNewWordsandSpecialTerms14.arbitrary['ɑːbɪtrərɪ]

a.任意的15.deflation[de'fleɪʃn]

n.通货紧缩16.conventionally[kən'venʃənəlɪ]

ad.照惯例17.deficiency[dɪ'fɪʃnsɪ]

n.缺乏，不足18.accountingassumptions

会计假设19.separateentityassumption

会计主体假设20.double-entryaccountingsystem

复式记账会计系统21.goingconcernassumption

持续经营假设22.outstandingliabilities

未偿还的负债23.accountingperiodassumption会计分期假设24.externaldecision-makers

外部决策者25.purchasingpower购买力Section2AccountingAssumptionsSection2AccountingAssumptions

AccountingAssumptionsPart2

IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Section2AccountingAssumptionsSection2AccountingAssumptions

AccountingAssumptionsPart2

IntensiveReadingExercisesII.Completethefollowingstatementsaccordingtothepassage.Section2AccountingAssumptionsSection2AccountingAssumptions

AccountingAssumptionsPart2

IntensiveReadingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.goingconcernassumption 会计主体假设2.accountingperiodassumption 财务报表3.accountingassumptions 会计分期假设4.separateentityassumption 持续经营假设5.double-entryaccountingsystem 会计假设6.outstandingliabilities 购买力7.externaldecision-makers 复式记账会计系统8.purchasingpower 货币计量假设9.financialstatements 外部决策者10.monetaryunitassumption 未偿还的负债Section2AccountingAssumptionsSection2AccountingAssumptions

AccountingAssumptionsPart2

IntensiveReadingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.expansiondemanddeclineprofessioncompetentlaunchvitalfiscaltrendsupplySection2AccountingAssumptions

AccountingAssumptionsPart2

IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Accountingassumptionsincludeseparateentity,goingconcern,accountingperiod,andmonetaryunit.————————————————————————————————————2.Theaccountingentityis,therefore,identifiedasthesmallestunitofactivitywithaself-containedaccountingsystem.————————————————————————————————————3.Amajorproblemfacingtheaccountingprofessionisinidentifyingthecircumstancesunderwhichthecontinuityassumptionshouldbeabandoned.Section2AccountingAssumptions

AccountingAssumptionsPart2

IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————4.Sometimescompanyfailuresoccurwiththeaccountingreportscontinuingtobebaseduponthegoingconcernassumption.Theseaccountingreportsareconsequentlycriticizedasmisleading.————————————————————————————————————5.Adjustingentriesareatoolthataccountantsoftenusetoensurethatafirm’sfinancialstatementsreflectallrelevanteconomiceventsandtransactionsandthatapropermatchingofrevenuesandexpenseshasoccurred.Section2AccountingAssumptions

AccountingAssumptionsgenerallyacceptedaccountingprinciples 公认的会计准则soleproprietorship 独资企业anunincorporatedbusiness 非公司企业limitedliability 有限责任capitalstock 股本Part3ExtensiveReading

CorporationandCorporationFormsSpecialTermsSection2AccountingAssumptionsSection3AccountingPrinciplesPart1WorkplaceSpokenEnglishSection3AccountingPrinciples

1.FollowtheSamplesDialogue1Part1WorkplaceSpokenEnglishSection3AccountingPrinciples

1.FollowtheSamplesDialogue2Part1WorkplaceSpokenEnglish

2.PutinUse···CompletethedialogueaccordingtotheChinesehints·这些就是我被选为销售经理的原因。我的工作要与财务部门密切打交道。_______________________________________________________________________________12_______________________________________________________________________________最常见的专业会计领域是财务会计和管理会计。_______________________________________________________________________________3Section3AccountingPrinciplesPart1WorkplaceSpokenEnglish

2.PutinUse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。你将依赖大量的财务信息来做出你的决策。_______________________________________________________________________________45_______________________________________________________________________________你需要成本效益数据来确定你的销售策略。_______________________________________________________________________________6Section3AccountingPrinciplesPart2IntensiveReading

AccountingRecognitionandMeasurementPrinciplesNewWordsandSpecialTerms1.guidance[gaɪdns]

n.指导2.acquisition[;ækwɪ'zɪʃn]

n.获得，取得3.depreciation[dɪ;priːʃɪ'eɪʃn]

n.折旧4.alternative[ɔːl'tɜːnətɪv]

a.替代的5.specified['spesɪfaɪd]

a.明确的，具体的6.considerable[kən'sɪdərəbl] a.相当的7.overhead[;əʊvə'hed] n.管理费用8.expenditure[ɪk'spendɪtʃə]

n.开支，费用9.administration[əd;mɪnɪ'streɪʃn]

n.管理，行政10.conservatism[kən'sɜːvətɪzəm] n.谨慎，保守11.characteristic[;kærəktə'rɪstɪk]

n.特征12.prudently['pruːdntlɪ]

ad.慎重地，谨慎地13.fold[fəʊld]

n.层，份14.gain[geɪn]

n.获利15.overstate[;əʊvə'steɪt] v.高估，夸大Section3AccountingPrinciplesPart2

IntensiveReadingNewWordsandSpecialTerms16.encompass[ɪn'kʌmpəs]

v.包含17.deliberate[dɪ'lɪbərɪt]

a.故意的18.materiality[mə;tɪərɪ'ælətɪ]

n.重要性19.contemporary[kən'tempərərɪ]

a.同时代的20.separately['sepərɪtlɪ] ad.

分别地21.write-off

v.注销22.unfavorably[ʌn'feɪvərəblɪ]

ad.不利地23.liquidity[lɪ'kwɪdətɪ] n.流动性24.substance['sʌbstəns]

n.实质25.purport[pə'pɔːt]

v.意图，声称26.far-reaching

a.重要的，有影响力的27.financialposition

财务状况Section3AccountingPrinciples

AccountingRecognitionandMeasurementPrinciplesPart2

IntensiveReadingNewWordsandSpecialTerms28.resultsofoperations

经营成果29.actualcost

实际成本30.equal-to-cash

现金等价物31.long-livedassets

长期资产32.makenodifference

没有影响Section3AccountingPrinciples

AccountingRecognitionandMeasurementPrinciples33.incomestatement

损益表34.inventorycosts

库存成本35.laborcosts

劳动力成本36.assetsandliabilities

资产和负债Part2

IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Section3AccountingPrinciples

AccountingRecognitionandMeasurementPrinciplesPart2

IntensiveReadingExercisesII.Completethefollowingstatementsaccordingtothepassage.Section3AccountingPrinciples

AccountingRecognitionandMeasurementPrinciplesPart2

IntensiveReadingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.1.laborcosts 长期资产2.resultsofoperations 劳动力成本3.long-livedassets 库存成本4.equal-to-cash 损益表5.makenodifference 实际成本6.financialposition 现金等价物7.incomestatement 经营成果8.assetsandliabilities 财务状况9.inventorycosts 没有影响10.actualcost 资产和负债Section3AccountingPrinciples

AccountingRecognitionandMeasurementPrinciplesPart2

IntensiveReadingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.objectivedeterminepracticeorganizeframeworkpreparerevenuebroadpresentmeasureSection3AccountingPrinciples

AccountingRecognitionandMeasurementPrinciplesPart2

IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Expenditureswhichareexpectedtoyieldbenefitsonlyinthecurrentperiodarecalledrevenueexpenditures.————————————————————————————————————2.Capitalexpendituresareexpendituresexpectedtoyieldbenefitsbeyondthecurrentaccountingperiod,thatis,havefuturecashflows,andthusshouldbeaddedtotheplantandequipmentorcapitalassetaccount.Section3AccountingPrinciples

AccountingRecognitionandMeasurementPrinciplesPart2

IntensiveReading————————————————————————————————————4.Acapitalexpenditureisrecordedbydebitinganassetaccount,thetransactionhasnoimmediateeffectuponnetincome.However,thedepreciationoftheamountenteredintheassetaccountwillbereflectedasanexpenseinthefutureperiod.————————————————————————————————————5.Giventhatprofitmeasurementdependsuponestimates,conservatismensuresthattheactualprofitmustbeatleastashighasthereportedprofit.Section3AccountingPrinciples

AccountingRecognitionandMeasurementPrinciples————————————————————————————————————3.Acarefuldistinctionbetweencapitalandrevenueexpendituresisessentialtoattainmentofoneofthemostfundamentalobjectivesofaccounting—thedeterminationofnetincomeforeachyearofoperationofabusiness.objectivityprinciple 客观性原则understandabilityprinciple 明晰性原则relevanceprinciple 相关性原则reliabilityprinciple 可靠性原则comparabilityprinciple 可比性原则consistencyprinciple 一致性原则accrualbasisaccountingprinciple 权责发生制原则realizationprinciple 收入实现原则Part3ExtensiveReadingSpecialTermsSection3AccountingPrinciples

PrinciplesofAccountingSection4AccountingEquationandAccountingCirclePart1WorkplaceSpokenEnglishSection4AccountingEquationandAccountingCircle

1.FollowtheSamplesDialogue1Part1WorkplaceSpokenEnglish

1.FollowtheSamplesDialogue2Section4AccountingEquationandAccountingCirclePart1WorkplaceSpokenEnglish

2.PutinUse···CompletethedialogueaccordingtotheChinesehints·会计等式是理解复式记账系统的基础。该等式表明借方在任何时候都与贷方相等。_______________________________________________________________________________12_______________________________________________________________________________方程左边是企业所拥有或控制的资产。______________________________________________________________________________3Section4AccountingEquationandAccountingCirclePart1WorkplaceSpokenEnglish

2.PutinUse这个平衡可以用一个方程的形式来表达。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。_______________________________________________________________________________45_______________________________________________________________________________任何总资产的增长必然伴随着等式另一边的等额增长。_______________________________________________________________________________6Section4AccountingEquationandAccountingCirclePart2IntensiveReading

AccountingElementsandAccountingEquationNewWordsandSpecialTerms1.receivable[rɪ'siːvəbl]

n. 应收账款2.property['prɔpətɪ]

n. 房产3.convert[kən'vɜːt]

v. 转变，兑换4.security[sɪ'kjʊərɪtɪ]

n. 证券，安全5.intangible[ɪn'tændʒəbl]

a. 无形的6.bind[baɪnd]

v. 强迫，约束7.accrue[ə'kruː]

v. 产生，形成8.maturity[mə'tʃʊərətɪ]

n. 成熟，到期9.bond[bɒnd]

n.债券10.deposit[dɪ'pɒzɪt]

n.定金11.mortgage['mɔgɪdʒ]

n.抵押12.lease[liːs]

n.租，租约13.defer[dɪ'fɜː]

v.推迟，延期14.liquidation[;lɪkwɪ'deɪʃn]

n.破产，清偿15.residual[rɪ'zɪdjʊəl]

a.剩余的16.accumulate[ə'kjuːmjʊleɪt]v.积聚，累积Section4AccountingEquationandAccountingCirclePart2

IntensiveReadingNewWordsandSpecialTerms17.revenue['revɪnjuː]

n.收入，收益18.double-entry['dʌbl-'entrɪ]

n.复式记账19.equilibrium[;iːkwɪ'lɪbrɪəm]

n.平衡，均衡20.derivation[;derɪ'veɪʃn]

n.起源，派生21.cumbersome['kʌmbəsəm]

a.讨厌的，麻烦的22.resemble[rɪ'zembl] v.相似，类似23.abbreviation[ə;briːvɪ'eɪʃn]

n.缩写24.netearnings

净收益25.netloss

净损失26.currentassets

流动资产27.non-currentassets

非流动资产28.marketablesecurities

有价证券29.operatingcycle

营业周期30.intangibleassets

无形资产

AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2

IntensiveReadingNewWordsandSpecialTerms31.deferredassets

递延资产32.settleadebt

解决债务33.notespayable 应付票据34.accountspayable

应付账款35.accruedexpenses

应计费用36.bondspayable

应付债券37.leaseobligations

租赁债务

AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2

IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.

AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2

IntensiveReadingExercisesII.Completethefollowingstatementsaccordingtothepassage.

AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2

IntensiveReadingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.currentassets 无形资产2.marketablesecurities 租赁债务3.operatingcycle 流动资产4.intangibleassets 应计费用5.deferredassets 应付票据6.settleadebt 递延资产7.notespayable 应付债券8.accruedexpenses 营业周期9.bondspayable 解决债务10.leaseobligations 有价证券

AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2

IntensiveReadingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.equalequationresourceequalityclaimliabilityequitycreditassetsupply

AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingC