会计英语大全

第讲会计英语的常用术语

1.accountn..账，账目a/c；账户

e.g.T-account:T型账户；accountpayable应付账款receivable应收账款)：

2.Accountingconcepts会计的基本前提

1)accountingentity会计主体；entity实体，主体

2)goingconcern持续经营

3)accountingperiod会计分期

financialyear/fiscalyear会计年度(financialadj.财务的，金融的；fiscal

adj.财政的)

4)moneymeasurement货币计量

*权贵发生制accrua.basis.

accrua.n.本身是应计未仁的意思，

accru.v.应计未付，应计未收，

e.g.accrue.liabilities,应计未付负债

3.Quc,lit.o.accountin.informatio.会计信息质量要求

(1)可靠性reliability

(2)相关.relevance

(3)可理解.undorstandability

(4)可比性comparabi1ity

(5)实质重于形.substanc.ove.form

(6)重要.materia!ity

(7)谨慎.prudenc.

(8)及时.timelines.

4.Element,o.accounting会计要素

1)Assets.资产

.curren.asset.流动资产

cas.an.cas.equivalent.现金及现金等价.(ban.deposit.

invenlory存货receivable应收账款prepai.expens.预付费用

.non-curren.asset.固定资产

propert.(lan.an.buiIding.不动产.plan.厂房.equipmen.设.(PPE)

e.g.Th.tota.asset.owne.b.Wilso.compan.o.Decembe.31.200.wa.US$1,500,0C0.

2)Liabilities.负.

fund,provide,b.th.creditors,creditor债权人,赊销方

.curren.liabilitie.当期负.

non-ucrren.1iabi1itie.长期负.

tota.liabilities

accoun.payable应付账.loan贷.advane.fro.customer.预收款

bond债券(由政府发行.governmen.bon./treasur.bond政府债券，国库券.

debenture债.(由有限公司发行)

3)Owners,equity.所有者权.(Ne.assets)

fund,provide.b.th.investors.Investo.投资.

.pai.i.capita.(contribute,capital.实收资本

.share,/capita,stoc.(u.s..股票

retaine.earning.留存收.

同时记住几个单词dividen.分.

beginnin.retaine.earning,endin.retaine.earnings

.reserv.储备.(资产重估储备金，股票溢价账户)

e.g.Th.compan.offered/issue.10,00.share,a.th.pi'ic.o.US$2.3.each.

4)Revenue.收入

sale,revenue销售收.interes.revenue利息收.ren.revenue租金收入

5)Expense.费用

cos.o.sales销售成本.wage,expense工资费.

6)Profi.(income,gain):ne.profit.ne.incom.

5.Financia.statemen.财务报.

1)balanc.shee.资产负债.

2)incom.statemen.利润表

3)statemcn.o.retaine.earning.所有者权益变动表

4)cas.flo.statemen.现金流量表

6.Accountin.cycle

1)journa.entrie.日记账genera,journal总日记账

genera,ledger总分类.tria.balance试算平衡表

adjustin.entrie.调整分录.adjusto.tria.balance调整后.试算平衡.

Financia.statement.财务报..closin.entr.完结分录

2)Dr.—Debi..Cr.—Credi.贷

Double-entr.syste.复式记账

7.Exercis.练习

1)purchase.o.inventor.i.cas.fo.RMB¥3,00.现金人民币3,000元购买存货

Dr.inventor.3,000借：存.3,000

Cr.cas.3,00.贷：现.3,()00

2)sale.o.accoun.o.US$10,00.赊箱方式销售，收入10,000美元

Dr.accoun.receivabl.10,000.借：应收账.10,000

.Cr.sale,revenu.10,00.贷：销售收.10,000

3)pai.RM3Y50,00.i.salarie..wage.支付工资人民币50,000元

Dr.wage..salarie.expens.50,00.借：职工薪.50,000

Cr.bar.,deposi.50,000.贷：银行存.50,000

4)cas.sal.o.US$1,18.销售收入现金1,18()美元

Dr.cas.1,18.借：现.1,180

.Cr.sale,revenu.1,180贷:销售收入1,180

5)pre-pai.insuranc.fo.US$12,00.预付保险费12,000美元

Dr.prepai.insuranc.12,000借：预付保.12,000

•Cr.ban.deposi.12,000贷：银行存.12,000

第二讲存货

1.Inventor,n.存

Typeofinventory

货，库存(c.f.stock

英式英语川法）

常见

词.inventor,turnove

.存货周

转.inventor,contro.

存货控.

beginnin.inventory

初始

存.endin.inventor.

期末存.

tak..physica.invent

or.盘库

常见的存货形式

Typeofbusiness

Merchandising

Merchandiseinventory商品存货

company

Rawmaterials原材料

Workinprocess(WIP)(处在生产过程中的)在制品，半

Manufacturing

成品

company

Finishedgoods成品

2.Inventor,valuation存货的价值计量

cos.n.成本，费.

direc.cost.直接成.indirec.cost.间接成本fixe.cost.固定成.cos.accountin.成

本会计

v.花费

e.g.Th.offic.furnitur.o.ou.compan.cost.u.$5,000.

uni.cos.单个成.tota.cos.总成.

.公手写板图示0201-01

UnitcostXNo.ofunit

=totalcost

costofsales(COS)=costofgoodssold(CGS)销货成本

salesrevenue销售收入这两个词经常被放在一起做计算

、公手写板图示020L02

Salerevenue

-COS

Profit

Lectur.examples:

①.compan.sol.1.co

mputer.fo.US$100.e

ach.

某公司以1000美

元一台的价格售出电

脑共15台。

Sale,revenue.US$1,

000X1..US$15,00.

[答疑编号

811020101]

②.compan.sol.1.co

mputer.costin.US$8

0.eac.fo.tota.US$1Totalcost

unitUnitcost($)Unitsold

5,000.($)

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。

cos.o.sales.US$800

X1..USS12,00.

Dr.ban.deposit

15,000

借：银行存款

15,000

Cr.sale,revenue.

15,000

贷：主营业务收入

15,000

Dr.cos.o.sales

12,000.借：主

营业务成本

12,000

.Cr.inventory-

-computer

12,000

贷：库存商品一电脑

12,000

[答疑编号

811020102]

3.初始成本计.

Th.inventor,shoul.

b.measure,a.cost.C

os.include,th.foil

owing:

采购成本

purchase(price.运

费「reigh.存储

storin.cos.

保险费

insuranc.税费ta.装

卸.loadin.an.unloa

din.cost

e.g.Durin.July.200

7.th.compan.purcha

se.20.set.o.sunshi

n.bran,printer,a.t

h.pric.RMB

¥41.each.RMB

¥30.o.freigh.wer.

aIs.paid.

Dr.printer

82,300

Cr.ban.deposit.

82,300

借：固定资产一

打印机82300

贷：银行存

款

82300

4.发出存货的成

本计量

Specifi.identifica

ti。.个别计价.

uni.cos..no.o.uni.

.tota.cost

Wcightc.avcrag.力口

权平均法

Beginning

50010.005,003

inventory,May1

Purchase,May780010.508,403

any1000units

Purchase,May2030011.003,303

among1800

Purchase,May2620011.202,243

Goodsavailablefor18,9404-1800

180()18,940①

sale和10.52②

Costofgoodssold100010.5210.52X1,000=10,520

Endinginventory,

80018,940-10,520=8,420

May30

[答疑编号811020102]

Movingavereige移均平均法

First-in,First-out(FIFO)先进先出法

Unitcost

unitTotalcost($)Jnitsold

$

Beginning

50010.005,000500

inventory,May1

Purchase,May780010.508,400800

Purchase,May2030011.003,300200outof300

Purchase,May2620011.202,240

Goodsavailable

180018,940First1500units

forsale

(500X$10,00)+(800X$10.50)+

Costofgoodssold1500

(200X$11.00)=15,600

Endinginventory,

30018,940-15,600=3,340

May30

[答疑编号811020104]

5.期末存货的计.endin.inventor.

Lowe.o.cos.o.marke.rul.(LC.rule.成本与市场孰低法

Cos.成.marke.valu.(fai.value.公允价.cairyin.value账面成.

ne.realizabl.value可变现净值=estimate.sal.price估计售价一

relate.cost.an.tax估计销售费用和税金

.contrac.pi'icc合同价.sale.price销售价.

存货跌价准备的计.

Dr.managcmcn.cost-Dr.managemen.cost-los.o.marke.pric.dcclin.o.inventories

资产减值损失

Cr.reserv.fo.marke.pric.declin.o.inventories.

存货跌价准备

Lectur.example:

I.th.origina.cos.o.th.inventor,hel.b.AB.compan.wa.US$2,000.an.it.estimate,tota.

sal.pric.woul.b.$2,10.an.othe.expens.fo.th.sale.wou1.b.$200.

Th.ne.realizabl.valu.fo.thos.inventory.US$1,900=$2,100-$20.

Dr.managemen.cost-los.o.marke.pric.declin.o.inventories100

Cr.reserv.fo.marke.pric.declin.o.inventories100

[答疑编号81102010E]

Lectur.examples：

A.th.beginnin.o.th.year.Lind,compan.hel.150.des.lamp,costin.RMB

¥50.0.each.Durin.th.yea.i.purchase,a.additiona.50.lamp.fo.RMB

Y55.0.each.Th.compan.sol.180.units.

Yo.ar.require,t.comput.th.cos.o.good.sol.an.endin.inventor.an.mak.th.necessar.j

ourna.entr.fo.th.busines.assumin.FIF.metho,ar.use.

B.th.en.o.th.year.i.wa.reporte.tha.th.marke.pric.o.thi.typ.o.lam.ha.decline,t.R

MB

¥52.0.each.Yo.ar.als.require,t.prepar.th.necessar.journa.entr.o.Decembe.3.fo.t

h.company.

[答疑编号811020106]

©inventor,purchas.

Dr：inventory2750.

Cr：ban.deposit.27500(500*55)

②inventor,sale.(FIF.metho,wil.b.use.t.calculat.th.CGS)

cos.o.good.sold(CGS)=1500*50+300*55=91500

endin.inventory=1500*50+500*55-91500=11000

Dr：ban.deposit***

Cr.sale.revenue***

Dr：cos.o.sales9150.

Cr.inventory-des.lamp91500

③reserv.fo.marke.pric.declin.o.inventories

ne.realizabl.value=200*52=10400

Dr.managcmcn.cost-los.o.marke.pric.declin.o.inventorie600(11000-10400)

Cr.reserv.fo.marke.pric.declin.o.inventories600

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

学生理解关于固定资产价值的计

量、折旧等英文题目的理解，并进

行常见的计算和会计处理。

1.Non-currcn.assets

current.adj.流通的；当

前.curren.asset.流动

资.curren.liabilitie.短期负债

non-current：加否定

前.non-currcn.asset.固定

资.non-curren.liatilitie.长期

负债

e.g.Asset,ar.usuall.divide,int

.curren.asset,an.non-curren.as

set.o.th.balanc.sheet.

2.常见的固定资产

building建筑.plant

厂.machinei'y机械12345

equipment设.vehicles

车.fixture固定设施

3.固定资产的初始计量

Acquisitio.cost购置成.

acquir.v.获得，

取.acquisitio.n.

e.g.Ou.compan.acquire..famou.1

oca.hote.fo.$105,00.i.October.

Acquisitio.cos.include.som.oth

c.nccessar.costs,

purchcis.price

买.transportatio.cost运.

installatio.cost安装

费.tax税金等

*historica.cost：原始成.

Lectur.example

e.g.AB.compan.purchase..piec.o

.cquipmon.wit..lis.price（价目

表价格)0.RMB

¥60,00.o.Januar.1.2008.Th.fol

lowin.cos.wa.relate,t.th.equip

men.purchase.

frigh.cos.o.

¥1,00.wer.incurred..pollution

-contro.devic.wa.compulsivel.r

equire.

t.b.instal1c.a..cos.o.

Y2,500.loadin.an.unloadin.fe.

o.¥800.pleas.calculat.th.

acquisitio.cos.o.th.equipment.

[答疑编号811030101]

Lis.pric.¥60,000

freigh.cost.1,000

pollution-contro.2,500

loadin.an.unicadin.fe.800

tota.Acquisitio.Cos.

¥64,300

fai.valu.公允

价.marke.valu.市场价.

Lectur.example

Ediso.compan.own..chai.o.resta

urants.0.Januar.1.2008.th.comp

an.acquire..restauran.fro.it.c

ompctito.fo.$40,000.Th.fai.val

u.o.th.asset,wa.assesse.a.foil

owing,th.buildin.ha..marke.val

u.o.$35,000.th.equipment,ha.th

.fai.valu.o.S10,00.an.th.fixtu

re.o.$5,ODO.

Q.what'.th.acquisitio.cos.o.e

ac.asset.Prepar..journa.entr.t

.recor.th.acquisition.

[答疑编号811030102]

Tota.acquisitio.cost.$40,()0.

Tota.fai.valu.o.th.acquire,ass

ets.$35,000+$10,0D0+$5,000=

$50,000

Marke.Valu.Acqaisitio.Cost

buildin.35,00.28,00.=

40,000X(35,0004-50,000)

equipmen.10,DO.8,00.=

40,000X(10,0004-50,000)

fixtur.5,00.4,00.=40,000

X(5,0004-50,000)

.50,00.40,000

Dr.buildir.28,000

Dr.equipmen.8,000

Dr.fixtur.4,000

.Cr.ban.deposi.40,000

借：固定资产一一建筑物

28,000

——设.8,000

----固定

设.4,000

贷:银行存.40,000

4.Depreciation折.

depreciatio.n.折旧，损耗(有

些资产)amortizatio.摊销(无形

资产)

accumulate,depreciatio.累

积折.depreciatio.expens.折旧

费.

depreciat.v.

depreciabl.adj.

.depreciatio.base折旧基

数.historica.cos.o.asset.

.boo.valu./carryin.valu.账

目价值(=

historica.cos..accumulate,depr

eciation)

.estimate,residua,value,es

timate.salvag.value预计净残.

estimcite.adj.预计的，估计的

cstimat.v.估计，判断，估价

residua,adj.残留的,剩余的

salvag.n.海上救助，海上打

捞，从灾难中抢救出为财物，残留

物，残余物

.depreciabl.amoun..depreci

atio.base一

estimate,residua.value

.estimate,usefu.lif.预计使

用年限(No.o.years)/

(No.o.productio.units)

usefu.lif.使用寿命，使用年

限

.固定资产己提的减值准.

.methods.

a.straight-1in.method直线

折旧法，平均年限法

b.unit.o.productio.method

工作量法

Accelerate,depreciatio.力口

速折1口法：

c.double-declinin.bcilanc.metho

d双倍余额递减法

d.sum-of-the-ycars.digit,metho

d年数总和法

journa.entr.与折1日有关的会

计分录

Dr.depreciatio.expense

折旧费用

Cr.accumulate.depreciation

累计折旧

Lectur.examples:

1)

Straight-1in.depreciatio.

depreciabl.amoun.可折旧

金..depreciatio.expens.o.eac.y

ear(年折旧额)

estimate,usefu.life(year)

尚可使用年限

Lc.compan.purchase..laundr.equ

ipmen.o.Sept.1.2007.fo.$60,000

.Th.equipmen.ha.a.estimate,use

fu.lif.o..year.an.a.estimate,r

esidua.valu.o.$6,ODO.Th.compan

.i.comparin.th.us.o.th.straigh

t-lin.metho,an.th.units-of-pro

ductio.metho,t.dopreciat.th.as

set.Th.equipmen.wil.b.use.t.pr

oduc.10,00.unit.i.th.firs.tw.y

ear.an.20,00.unit.i.th.followi

n.thre.years..

Pleas.calculat.th.depreciatio.

expense,th.accumulate,deprecia

tion.an.th.boo.valu.o.th.equip

men.unde.bot.method,fo.eac.o.t

h.fiv.year.o.th.asset,.life.

[答疑编号811030103]

.*$60,00.cost..yea.life.$6,0

0.residua,value

Depreciatio.expens.o.eac.yea.i

..years:($60,000-$6,000)4-5

=$10,800

Year

Depreciationexpense10,80010,80010,80010,80010,800

Historicalcost60,00060,06060,00060,00060,000

Accumulated_depreciation10,80021,66032,40043,20054,000

Bookvalue49,20038,46027,60016,8006,000

2)Unitsofproduction

depreciableamount=depreciationexpense/unit(每单位产品的折旧额)

unitsproduction生产的产品产量

Depreciationexpenseofeachunitin5years:($60,000-$6,000)+80,000=$0.675

Depreciationexpenseofeachyear=deprociationexpenseofeachunitXNo.of

unitsproducedinthatyear

[答疑编号811030104]

Year12345

Depreciationexpense6,7506,75013,50013,50013,500

Historicalcost60,00060,06060,00060,00060,000

Accumulated_depreciation6,75013,50027,00040,50054,000

Hookvalue53,25046,56033,()0()19,5006,000

3)Double-decliningbalance

bookvcilueatstar:ofperiod期初账面价值Xdoublestraight-linerate双倍折

旧率=depreciationexpenseforthatperiod当期折旧费用

东bookvalue(carryingvalue)账面价值=costofasset资产的成本一

accumulateddepreciation累计折旧

straighlTinerale平均年限法折旧率=14-no.ofyears(estimateduseful1ife)

折旧年限

doublestraight-linerate双倍余额法折旧率=2Xstraight-linerate平均年限

法折旧率

4)SunLof-the-ycars'digits年数总和法

depreciableamount'yearsle「lalbeg.period期初剩余使用年限

sumoftheyears'digits年数数位的总和

第四讲常用会计科目的英文名称

1.资产类科目Assets

现金：Cashandcashequivalents

银行存款:Bankdeposit

应收账款：Accountreceivable

应收票据:Notesreceivable

应收股利：Dividendreceivable

应收利息：Interestreceivable

其他应收款：Otherreceivables

一、公手写板图示0401-01

termdeposit

receivableadj.receivev.

Account

Notes

Dividendtreceivable

Interest

Other—S

原材料：Rawmaterials

在途物资:Materialsintransport

库存商品:inventory

存货跌价准备：provisionforthedeclineinvalueofinventories

坏账准备：Baddebtprovision

待摊费用：Prepaidexpense

、公手写1板图示0401-02

|—>reserve

provisionforthedecline

invalueofinventories

providev.

、公手写板图示0401-03

Prvoisionfor…

①thedeclineinvalueof

short-terminvestment

②…thedeclineinvalueof

fixedassets

③…thedeclineinvalueof

Intangibleassets

、公手写1板图示0401-04

doubtfuldebts

payv.--->paid

pre一

交易性金融资产：Tradingfinancialassets

持有至到期投资：hcld-to-maturityinvestment

可供出售金融资产：Available-for-salefinancialassets

短期投资：Short-terminvestment

长期股权投资：Long-termequityinvestment

固定资产：Fixedassets

累计折旧：Accumulateddepreciation

在建工程：Construction-m-process

固定资产减值准备：provisionforthedeclineinvalueoffixedassets

无形资产：Intangibleassets

累计摊销：Accumulatedamortization

商誉：Goodwi11

递延所得税资产：deferredtaxassets(DTA)

、公手写板图示0401-05

2.负债类Liability

短期借款:Short-termloans/borrowing

长期借款：Long-termloans/bori'owing

预收账款：advancefromcustomers/Depositreceived

应付票据：Notespayab1e

应付账款:Accountpayable

应付工资薪酬：wagespayable

应付股利:Dividendspayable

应付利息：Interestpayable

应交税费：Taxpayable

其他应付款:Otherpayables

递延所得税负债:Deferredtax1iabi1ities

3.所有者权益类OWNERS'EQUITY

实收资本:Paid-incapital(paid-up)

资本公积：Capitalreserves

盈余公积：Surplusreserves

未确认投资损失:Unrealizedinvestmentlosses

未分配利润:Retainedearningsafterappropriation

4.成本类科目Cost

生产成本：ManufacturingCost

制造费用:Manufacturingoverhead

劳务成本：laborcosts

研发支出：R&Dexpenditure

5.损益类Profitancloss

主营业务收入:Mainoperatingrevenue

其他业务收入：Otheroperatingrevenue

营业外收入：Non-operatingincome

投资收益：Investmentincome

产品销售收入：scilesrevenue

主营业务成本：Mainoperatingcosts

costofgoodssold/costofsales

其他业务支出：Otheroperatingcosts

营业外支出：Non-operatingexpense

销售费用:Sellingexpense

管理费用：Genera]andadministrationexpense(G&Aexpense)

财务费用:Financeexpense

公允价值变动损益：Gain/lossofthechangeoffairvalue

所得税：Incometax

第五讲无形资产

1.Intangibl.assets无形资.企业拥有或控制的没有实物形态的可辨认非货币资产。

Identifiabl.non-monetar.asset,withou,physica.substance,owne.o.controlle.b.th.en

tity.

强调两点：

identifiability.可辨认.

(without,physica.substance.物质形.

(1)(without)physica.substance.(不具有)物质形态

intangibl.adj.触摸不到的、无.c.f.tsngibl.assets有形资产

有时候英文中也用intangible.表示无形资产。

(2)identifiability.可辨认.

intangibleassets,idcntifiabl.

"goodwill商誉：unidentifiabl.separately(不可辨认)

>_______________________

♦公手写板图示0501-01

Identifiablenon-monetary

assetswithout

physicalsubstance

3.Typ.o.intangibl.asset.无形资产的具体形式

trad.mar.商标权

paten.专利权

bran.nam.品牌

intellectua.property(IP)知识产权

copyright著作权

franchis.特许权

licens.执照，许可证

computersoftware计算机软件

researc.an.development(R&D)研究开发

4.Initia.recognitio.o.intangibl.cissets无形资产的初始计量:

.purchase,intangibl.assets：夕卜购无形资.

purchas.v.买，购.

.internall.generate.intangibl.assets：自创的无形资.

internally—interna.adj.内部.

generated：adj.形成的，被创造的

Lectur.exampl.1:

Compan..purchase..paten,fo.th.desig.o..T.se.o..Januar.a..cos.o.

¥20,000.Thi.paten,(base.o.it.technology,i.estimated(估

iT.t.hav..usefu.lif.o..years.

*从题目中提炼出重要的信息Patent,cost—¥20,000.usefu.life—.years

、公手写板图示0501-02

Patent：

cost—¥20,000

usefullife-5years

DrIntangibleassets-patent

CrBankdeposit

D.Intangibl.assets—paten.20,00.

C.Ban.doposi.20,00.

借.无形资产一专利权20,00.

贷.银行存款20,00.

I.ectur.examp1.2:

Compan..als.ha.a.internail,generated(自仓i]

的.bran.nam.wit.a.estimate.fai.valu.o.Y500,000.

注意：自创的品牌不作为企业的无形资产核算。

5.Mcasurcmon.afte.recognition无形资产的后续计量

在有关无形资产的题FI中，可能还会涉及到用英文处理无形资产的后续计量。无形资产

的后续计最主要是牵扯到资产的使用寿命(usefu.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，以便更好的判断是否对无形资产进行摊销或减值测试。

.amortizatio.n.摊.amortiz.(amortise,v.摊.c.f.depreciat.折I日

e.g.Th.intangibl.asse.i.t.b.amortize,ove.fiv.years.

.usefu.1if.使用寿.

.intangible.wit.finite(有限的)usefu.