第一篇：会计专业英语
Accounting terms
Accounting entity会计主体Accounting procedure会计核算 Accounting process会计程序/过程Accounting practice会计核算 Accounting element会计要素Accounting principle会计原则 Accounting standard会计准则Accounting assumption会计假设 Accounting equation会计等式
Business=Enterpris企业Firm=Company公司Organization组织Performance业绩 Financial position 财务状况Operating result业绩、经营成果
Economic activity经济活动Corporation有限责任公司（股份公司）Assets资产Liability负债Owner’s equity 所有者权益 Capital资本Revenue收入Income收益Expense费用 Cost费用、成本Profit利润Net income净收益Loss损失
Users of accounting information
Manager管理者Shareholder股东Owner所有者
Accountant会计师Casher出纳Bookkeeper记账员
Investor投资者Creditor债权人Supplier供货商
Government政府Public公众
Accounting Entity
Organization：①Not-for-profit organization②business organization
1.business organization
①Sole Proprietorship Enterprises独资经营企业
②General Partnership Enterprises普通合伙企业
③Limited Liability Partnership Enterprises有限责任合伙企业
④Corporation股份公司
2.Corporation
①Owned by one person②Simple to establish③Owner controlled④Tax advantages
3.General Partnership
①Owned by more than one person②Simple to establish③Shared control ④Tax advantages
4.Limited Liability Partnership
①Only for certain occupations ②Limited liability for partnership debts and obligations③Also a limitation on participation in management
5.Corporation
①Organized as a separate legal entity and owned by stockholders
②Easy to transfer ownership③Easier to raise funds④No personal liability
Accounting Principles
Concept概念Standard准则Convention惯例Assumption假设Rule规则
Accounting Assumptions
Accounting entity assumption会计主体Going concern assumption持续经营 Money measurement assumption货币计量Accounting period assumption会计期间
The qualitative characteristics of financial information
Relevant相关性Reliable可靠性Comparable可比性 Understandable可理解性Timeliness及时性Prudence谨慎性 Materiality重要性Consistency一贯性
Substance over legal form实质重于形式Accruals basis权责发生制
Principles about Measurement and Presentation
The Accrual Basis Principle权责发生制原则The Matching Principle配比原则
The Historical Cost Principle历史成本原则
The Distinction Between Revenue Expenditures and Capital Expenditures Principle划分收
益性支出和资本性支出原则
Accounting terms
Double-entryBookkeepingDouble-entry system
Account title会计科目Code /chart of account title会计科目表
Accounting entry 会计主体
Debit
Trial balance试算平衡Total amount of debits/credits借/贷方金额合计
Accounting cycle会计循环Fiscal year会计年度
System accounting
Account账户Types of accounts账户的种类Accounting record会计档案
Typesof accounts
Account book账本Ledger分类账Journal日记账General ledger总分类账Subsidiary Ledger明细分类账
General Journal总日记账Special Journal特种日记账
Accounting Elements
Assets资产Liabilities 负债Profit利润
Owners' Equity所有者权益Expenses费用Revenue收入
liabilities
Current liabilities流动负债Non-current liabilities非流动负债
Short-Term Note Payable短期应付票据Long-Term Note Payable长期应付票据
Accrued liabilities应记负债Wages Payable /Salaries Payable应付职工薪酬
Taxes Payable 应交税费Dividends Payable应付股利
long-term liabilities长期负债Contingent liabilities或有负债
Accrued expenses预提费用Current Ratio流动比率
Long-term loans payable长期借款Long-term accounts payable长期应付款
Bonds payable应付债券Capitallease融资性租赁
Operating lease经营性租赁Notes payable应付票据
Accounts payable应付账款Unearned Fees=Unearned Revenue预收账款
Current maturities of long-term debt将于一年内到期的长期负债
Owners equity
Dividend股利Corporation公司Stock股票/存货
Board of directors董事会Capital stock股本Preferred stock优先股
Owner’s Capital所有者权益Common Stock普通股Share股份
Capital reserve资本公积Statutory Surplus reserve盈余公积
Additional paid-in Capital资本溢价/资本公积Paid-in capital投入资本/实收资本
Shareholder=stockholder=director股东Retained earnings=retained capital留存收益
Original voucher/source voucher原始凭证Recording voucher记账凭证
Sales invoice销售发票Receipt收据Make entries做会计分录
Adjusting entries调整分录Posting过账Closing entries结账
The Income Statement利润表The Balance Sheet资产负债表
The Cash Flow Statement现金流量表Prepare financial statements财务报表
A Statement of Changes in Equity所有者权益变动表
Current Assets
Current assets流动资产Quick assets速冻资产Cash现金
Short-term investment短期金融投资Cash equivalent现金等价物
Cash receipt现金收入Cash disbursement现金支出
Petty cash fund备用金Bank reconciliation statement银行存款余额调节表
Dividends Receivable 应付股利Inventory存货
Gross method总价法Net method净价法Bad debts坏账
Accounts receivables应收账款Notes receivables应收票据
Discount trade discount商业折扣Cash discount /sales discount现金折扣
Direct write-off method直接冲销法allowance method备抵法
Non-trade receivables非营业应收款Interest receivables应收利息
Dividends receivables应收股利Other receivable其它应收款
Inventories
Raw material原材料Finished goods成品Merchandise商品
Goods in process在成品Partially finished goods /Semi-finished goods半成品
Low-value and perishable articles低值易耗品
Low-valued and easily-damaged implements价格低廉的易耗用品
Perpetual inventory system永续盘存制Periodic inventory system定期盘存制
Raw material to be used in the production用于生产的原材料
All kinds of materials,fuels,containers各种材料，燃料，包装物
Non-Current Assets
Bond债券Land土地Depreciation折扣Bonds investment债券投资
Non-Current assets非流动资Intangible assets无形资产Shares investments股票投资Revenue expenditure营业支出Capital expenditure资产支出
Long-term investment长期投资Plant asset=Fixed assets固定资产
Bonds investment
Market value市场价Premium溢价Discount折扣Salvage value残值
Amortized cost摊销成本Useful life使用年限Cost-----historical cost历史成本Accumulated Depreciation加速折旧法
Types of Bonds Payable
Convertible bonds可兑换债券Callable bonds可提前（可通知）偿还的债券
Secured bonds担保债券Unsecured bonds无担保债券
Term bonds定期债券Serial bonds分期还本债券
Registered bonds记名债券Bearer bonds不记名债券
Present value现值Face value/principal value面值Maturity value到期值
Contractual interest rate合同利率Market interest rate市场利率
Effective interest rate实际利率
Common Stock dividends
Cash dividends现金股利Stock dividends股票股利Property dividends财产股利
Fixed dividends股利事先确定Limited voting rights有限的投票权
Dividends set down in advance先于普通股发放
Revenue, Expenses and Profit
Revenue收入sales revenue销售收入cost费用/成本Expense 费用Profit利润gross profit利润总额net profit净利润net income净收益 Prime operating revenue主营业务收入Other operating revenue其它业务收入 services revenue服务/劳务收入Cost of goods sold销货成本Periodic expense期间费用Operating expense营业费用sellingexpense销售费用Financial expense 财务费用investment profit投资收益Non-operating income营业外收入Non-operating expense营业外支出Fees Earned服务费收入
Rent Earned租金收入Interest Revenue利息收入
Office wages expense管理人员工资Rent expense租金费用
Telephone expense电话费Advertising expense广告费
Administrative expense管理费用Interest expense利息费用（财务费用）Operating profit营业利润Net investment profit投资净收益 Net non-operating income营业外收支额
Income Statement
Income statement利润表Profitability盈利能力Gross Profit on Sales销售毛利 Operating result业务成果/运营成果Sales returns and allowances销售折扣/销售折让 Operating Income/profit营业收入/营业利润Earnings Before Interest and Tax息税前收益
Operating profit
Operating Revenue-Operating Cost-Operating Taxes and Surcharges-Selling Expenses
-Administrative Expense-FinancingExpense-Impairment loss+Profit or loss of assets at fair value+Net Investment Profit=Operating profit
Net investment profit
gains from external investments-investment losses incurred-any provision for impairment losses on investments=net investment profit
Gross Profit
Operating profit+Non-operating Income-Non-operating Expenses=Gross Profit
NetProfit
Gross Profit-Income Tax=Net Profit
The basis of Balance Sheet
total revenues – total expenses = net income
total expenses – total revenues = net loss
Multiple-step Form
Sales-Sales Returns and Allowances=Net Sales-Cost of Goods Sold=Gross Profit on Sales-Operating Expenses=Operating Income +Other Revenues and Gains-Other Expenses and Losses=Net Income
Accounting Equation
Assets = Liabilities + Owners' Equity
Basis of double-entry bookkeeping
Basis of balance sheet
accounting equation always stays in balance
Assets = Liabilities + Owners' Equitybeg +(Revenue − Expenses)
Assets + Expenses = Liabilities + Owners' Equitybeg + Revenue
第二篇：会计专业英语
Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded company must release their financial statements each year.These statements are used by investors, banks and creditors to determine the financial health of the company and its suitability for investment or extension of credit.In order to properly compare and evaluate companies and their results, the financial statement must provide similar information in a similar format.Every country has its own generally accepted accounting principles, and all publicly released financial statements must comply with these rules..Although there is no comprehensive list of generally accepted accounting principles, the structure is based around four key assumptions, four basic principles and four basic constraints..Four Key Assumptions
The key assumptions in generally accepted accounting principles are: business entity, going concern, monetary unit and time period principle.The business entity assumption is the idea that the business functions as a legal and financial entity separate from its owners or any other business.This assumption means that all the amounts shown as revenue or expense in the financial statements are for the business alone and do not include any personal expenses.“Going concern” is the assumption that the business will operate for the foreseeable future.This is important when calculating the values for assets, depreciation and amortization.The monetary unit assumption is that all the amounts listed use one stable currency, and that any amounts in another currency are clearly listed.“Time period” assumes that all the transactions reported did in fact occur within the time period as listed.Four Basic Principles
The four basic principles in generally accepted accounting principles are: cost, revenue, matching and disclosure.The cost principle refers to the notion that all values listed and reported are the costs to obtain or acquire the asset, and not the fair market value.The revenue principle states that all revenue must be reported when is it realized and earned, not necessarily when the actual cash is received.This is also known as accrual accounting.The matching principle holds that the expenses in the financial statement must be matched with the revenue.The value of the expense is included in the financial statements when the work product is sold, not necessarily when the work or invoice is issued.Finally, the disclosure principle holds that information pertinent to make a reasonable judgment on the company's finances must be included, so long as the costs to obtain that information is reasonable.Four Basic Constraints
The four basic constraints in generally accepted accounting principles are: objectivity, materiality, consistency and prudence.The objective constraint states that all the information included in the financial statements must be supported by independent, verifiable evidence.When deciding what to include or exclude from the financial statements, the significance of the item must be considered under the materiality constraint.If this information would be significant to a reasonable third party, it must be included.The company is required to use the same accounting methods and principles each year under the consistency constraint and any variation must be reported in the financial statement notes.Under the constraint of prudence, accountants are required to choose a solution that reduces the likelihood of overstating assets and income.Each country has a financial accounting standards board, which works closely with the boards in other countries to resolve common problems in a systematic, coherent way.There are several international organizations encouraging the development of a single, international board to administer a greater level of uniformity in accounting standards around the world.
第三篇：会计专业英语简历
会计专业毕业生的英文简历模板
会计是当前最为热门的专业之一，这个行业也是最为赚钱的职业之一。不过很多刚刚毕业的毕业生，还是不清楚会计英语简历的写作规范是怎样的。[本文由114大学生网——大学生的百事通 收集整理]
会计专业英语简历模板
PERSONAL
Address: 602#, 5 Hong Run Apartment, 2179 Pu Dong(S.)Road, BeiJing
Tel:(8621)*************
Mob:(86)***
E-mail: office@icxo.com
09/86-07/90 Bachelor of Economics
Shanghai University of Finance & Economy
09/83-07/86 The High School Affiliated to Fu Dan University
WORKING EXPERIENCE
Over the last ten years, have worked in various multinational corporate or investment house in the position of finance director or chief financial controller overcharging the financial operation of the company starting from financial planning, budgeting, monitoring and risk control system etc..Very familiar with relevant legislative and financial framework of either local Chinese companies or foreign companies operating in China.Strong relationship with local government entities and intermediary firms especially in the field of accounting, auditing, asset appraisal firms and commercial banks.05/92-05/94 Zhangjiang Hi-Tech Zone Developing Co.Ltd.Assistant Financial Manager
Responsible for taxation claims;
Conducted budget setting and monitoring.07/90-05/92 Shanghai Tea Import & Export Co.Ltd.Chief Accountant / Internal Auditor
Responsible for bookkeeping and maintenance of general ledger.OBJECTIVE
An accounting position offering the opportunity to utilize my professional financial expertise，extensive business experience，and ability on a worldwide basis.SUMMARY OF QUALIFICATIONS
*Accountant and Administrative Manager of mediun-sized motor components manufacturing and distribution company serving national and international markets.*Hands-on experience with firm of certified public accountants and auditors.*Certified public accountant and auditor.【经理人职场-office.icxo.com】
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第四篇：会计专业英语复习资料
《会计专业英语》复习资料
一、短语中英互译
1、会计分录
2、投资活动
3、后进先出法
4、客观性原则
5、注册会计师
6、权责发生制
7、累计折旧
8、资产负债表
9、经营决策
10、银行存款
11、到期日
12、历史成本
13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft
二、从下列选项中选出最佳答案
1、Generally，revenue is recorded by a business enterprise at a point when ：()
A、Management decides it is appropriate to do so
B、The product is available for sale to consumers
C、An exchange has taken place and the earning process is virtually complete
D、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？()
A、To reduce the income tax liability
B、To aid management in making business decisions
C、To match the costs of production with revenue as earned
D、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？()
A、Going concern
B、Materiality
C、Consistency
D、Stable monetary unit4、An accrued expense can best be described as an amount()
A、Paid and currently matched with revenue
B、Paid and not currently matched with revenue
C、Not paid and not currently matched with revenue
D、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary1
evidence is an example of the principle or concept of()
A、Business entity
B、Consistency
C、Going concern
D、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：()
A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：
()
A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’s records.C、Both A and B
D、Neither A nor B8、A petty cash fund is ：()
A、used to pay relatively small amounts。
B、established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。
C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。
D、all of the above。
9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()
A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？()
A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :
A.overstatement of cost of merchandise sold for the year by $7,500
B.understatement of gross profit for the year by $7,500
C.overstatement of net income for the year by $7,500
D.understatement of net income for the year by $7,500
12.The inventory system employing accounting records that continuously disclose the amount of inventory is called:()
A.periodicB.perpetualC.physicalD.retail
13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:()
A.FIFOB.LIFOC.average costD.perpetual inventory
14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is :()
A.FIFOB.LIFOC.averageD.periodic
15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be:()
A.$100,000B.$101,050C.$103,000D.none of the above
16.The owner’s equity in a corporation is commonly called:()
A.capitalB.stockholders’equity
C.shareholders’ investmentD.all of the above
17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :()
A.current assets sectionB.long-term liabilities section
C.stockholders’ equity sectionD.none of the above
18.Paid-in capital for a corporation may originate from which of the following sources?()
A.Real estate donated to the corporation
B.Redemption of the corporation’s own stock
C.Sale of the corporation’s treasury stock
D.all of the above
19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the sum-of-the-years-digits method,what is the amount of income tax deferred to future years?()
A.$18,000B.$27,000C.$45,000D.none of the above
20.An appropriation for plant expansion would be reported on the balance sheet in :()
A.the plant assets section
B.the long-term liabilities section
C.the stockholders’equity section
D.none of the above
三.判断题,正确的写”T”.错误的写”F”
1.Many people have chosen accounting as a profession because of its many disadvantages.()
2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.()
3.The accounting equation is : Assets =Owners' equity.()
4.The accounting equation is: Assets = liabilities +Equities.()
5.In accounting, the left side is called debit, abbreviated “Cr ”, and the right side is called the credit, abbreviated “Dr ”.()
6.The words “to debit” and “to credit” are the same.()
7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equityand Loss, etc.()
8.Most business have many same accounts.()
9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.()
10.Vouchers of accounting is including the original voucher.()
四、经济业务描述题
1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on account for $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on a previous obligation.5.On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a 30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互译
1.业主权益被定义为资产总额对负债总额的超出额，这一余额代表业主在企业中的权益的账面价值。公司的业主权益通常称为资本、股东权益、股东资产净值、股东投资。
2、债务可分为流动负债和长期负债。流动负债是将在一年或一个会计期间后偿还的债务，而长期负债是在一年或一年以上多个会计期间后偿还的债务，通常是二三年或更长。
3、Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information.4、A balance sheet presents the financial position of a business enterprise at a given data.The financial position consists of the assets，liabilities，and owners’ equity.A balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it owes.5、无形资产是那些对企业有用但没有实物形态的长期资产。无形资产由于法律授予这类资产的所有者以某种权利和特权而与其他资产一样具有价值。无形资产按取得时所花的成本入帐，并且在整个有效期内逐期摊销转入费用帐。
第五篇：会计专业英语复习题答案
一、中译英
accounting equationintangible assets
statement of cash flowoperating lease
real estateretained earnings
credit balancepreferred stock
working capitalpar value
original voucherscash equivalents
FIFOquick ratio
currency unitauditing
cash basishistorical
capital leasecost principle
retained earningsgeneral ledger
common stockcurrent liabilitiesincome taxinternal control systempar valueinterest rate
earnings par sharemerchandise inventoryaccounting principlecapital expenditureT-accountintangible assets
accounting information systemsales tax
current depositretained earnings
fixed assetspar value
gross marginsubsequent events
lower-of-cost-or-market-rulequick ratio
long-term investmentsecurity market
二、英译中
1、会计是计量企业经济活动，处理、加工信息，将结果与决策者交流的信息系统。
2、基本的财务报表有：资产负债表；损益表；现金流量表。
3、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。
4、资产是企业拥有的具有货币价值的财产。
5、账户由三个部分组成：账户名称和账号，借方，贷方。
6、会计循环是企业为编制特定时期财务报表而必须经过的全过程。
7、应收款项包括应收账款和应收票据。
8、固定资产是使用年限在一年以上，单位价值在规定标准以上，在使用过程中保持原来实物形态的资产。
9、资产负债表是反映企业在某一特定日期财务状况的报表。
10、利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。
11、会计可以分为财务会计和管理会计。
12、基本的财务报表有：资产负债表；损益表；现金流量表。
13、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。
14、资本是企业所有者的利益。
15、账户由三个部分组成：账户名称和账号，借方，贷方。
16、会计循环是企业为编制特定时期财务报表而必须经过的全过程。
17、流动资产包括：现金、银行存款、有价证券、应收和预付款，存货。
18、计算折旧的四种基本方法：直线法、产量法、双倍余额递减法、年数总和法。
19、长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务。
20、损益表是反映企业在一定期间的经营成果及其分配情况的报表。
21、会计最基本的工具是会计等式。
22、基本的财务报表有：资产负债表；损益表；现金流量表。
23、账户由三个部分组成：账户名称和账号，借方，贷方。
24、会计循环是企业为编制特定时期财务报表而必须经过的全过程。
25、流动资产是能在一年或长于一年的一个营业周期内变现、出售或消耗的资产。
26、应收款项包括应收账款和应收票据。
27、长期投资是不准备在一年内变现的投资。
28、计算折旧的四种基本方法：直线法、产量法、双倍余额递减法、年数总和法。
三、单选题
A B B C E D B B C C E B E E D B D B E B
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