会计专业英语重点1

第一篇：会计专业英语重点1

Unit 1

Financial information about a business is needed by many outsiders.These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results.许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。

Unit 2

Each proprietorship, partnership, and corporation is a separate entity.每一独资企业、合伙企业和股份公司都是一个单独的主体。

In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed.That is revenue is recognized as it is earned, and expenses are recognized as they are incurred – not when cash changes hands.if the cash basis accounting were used instead of the accrual basis, revenue and expenserecognition would depend solely on the timing of various cashreceipts and disbursements.在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。

Unit 3

During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed.在每一会计年度内，要依次完成被称为会计循环的会计程序。

Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i.e.the sales journal ,the purchases journal(invoice register),cash receipts journal and cash disbursements journal.根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。

A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。

A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side.一个T 型账户有左方和右方，分别称做借方和贷方。

After transactions are entered ,account balance(the difference between the sum ofits debits and the sum of its credits)can be computed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）

The process of transferring amounts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners’ equity , revenue , and expense account.将日记账记录的金额转入恰当的分类账户的过程叫做过账。其目的在于把每笔交易对资产、负债、业主权益、收入和费用的个别账户的影响进行归类。

Unit 4

The basic principle of double-entry bookkeeping is that every transaction has a twofold effect.复式记账的基本原理是每一项交易活动都有双重的结果。

The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.一个企业的财务状况是由资产对负债和资本的关系来表示的。

By convention, asset and expense increases are recorded as debits while liability , capital and income increases are recorded as credits.根据惯例，资产和费用的增加被记为借项，而负债，资本和收入增加被记为贷项。

Unit 5

The simplest form of the account is known as the T-account because it resembles the letter T.the accountant, as a matter of convenience, refers to the group of company account as the ledger.账户最简单的形式称为丁字账户，因为它类似大写字母T。会计人员为了方便将公司账户集中作为分类账。

Unit 6

The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business.These are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows.Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month.财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。

Assets are economic resources which are owned by a business and are expected to benefit future operations.资产是一个企业 所拥有的、并期望有益于未来经营的经营资源。

The owners’ equity in a business represents the resources the invested by the owner;it is equal to the total assets minus the liabilities.The equity of the owner is a residual claim because the claims of the creditors legally come first.If you are the owner of a business, you are entitled to whatever remains after the claims of the creditors are fully satisfied.企业中的业主权益代表业主投资的资源；它等于总资产减去负债。因为债权人的求偿权在法律上优先，所以业主权益是一种剩余求偿权，如果你是企业的业主，在债权人的求偿权全部得到满足之后，剩下的都属于你。

Unit 7

Income statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period(which can be one month, one quarter, one calendar year or one fiscal year as may be determined by the business concerned).收益表，有时也叫做收益损失表，是用来报告企业一定会计期间（可以是一个月、一季度、一自然年度或一财政年度，由企业自己决定）的盈利情况或经营成果的报表。

Unit8

The statement of cash flows reports the entity’s cash receipts and cash payments during the period-where cash came from and how it was spent.It explains the causes for the change in the cash balance.现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。

Unit 9

Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights.For accounting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。

Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement.all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。各种应收及预付款应当及时清算、催收、定期与对方对账核实。

When inventories are issuing, enterprises may account them under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法、后进先出法等方法确定其实际成本。

The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.财产、厂房及设备的购置成本包括所有的合理支出和使这些资产处于可使用状态的必要支出。

Unit 10

The FASB defines liabilities in its Statement of Financial Accounting Concept No.3.elements of Financial Statement as :“the probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”

美国财务会计准则委员会在第3号财务会计概念公告《财务报表的要素》中，将负责定义为：“特定主体由于过去的交易或事项而引起的、在现在承担的在将来向其他主体交付财产或提供劳务的责任，这种责任导致了可预期的经济利益的未来牺牲”

According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”

根据这一定义，流动负债是指：“期望以已恰当地归入流动资产的现有资源、或通过形成其他流动负债来清偿的责任。”

Unit 11

Owners’ equity is defined as the excess of total assets over total liabilities.业主权益被定义为资产总额对负债总额的超出额

Ownership in a corporation is evidenced by a stock certificate.This capital stock may be either common or preferred.If a corporation issues common stock, its shareholders usually have certain basic rights to be exercised in proportion to the number of common stock they own.These rights include(1)right to vote for directors;(2)right to receive dividends declared by the board of directors;(3)right to share in the distribution of cash or other assets if the corporation is liquidated;and(4)preemptive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock outstanding.在公司中业主权益是由股份证书证明的。公司的股本既可以是普通股，也可以是优先股。就公司发行的普通股而言，其股东通常可根据所拥有的普通股股份数比例，行使一些基本权利。这些权利包括：（1）选举董事的表决权；（2）收取董事会宣布的股利的权利；（3）公司清算时分享现金或其他资产的权利；（4）在公司增加外发股份时，可按现在的持股比例优先购买额外股份的权利。

Unit 12

Financial statement analysis，first and foremost，serves the essential function of converting data into useful information.In respect of the quantitative data presented in the financial statements，three techniques used widely to assist decision makers in understanding the external statements are：（1）comparative analysis（through preparation of trend statements），(2)structural analysis（through preparation of common-size statements），and（3）ratio analysis.The focus of this chapter will be on how ratio analysis helps information users interpret and evaluate the data contained in financial statements.财务报表分析的基本功能是将数据转化为有用的信息。就列示在财务报表中的定量性数据而言，广泛地用于帮助决策者理解对外财务报表的三种方法是：（1）比较分析（通过编制趋势报表）；（2）结构分析（通过编制共同比报表）；以及（3）比率分析。本章着重论述比率分析如何帮助信息使用者解释和评价财务报表内的数据。

Unit 15

In fact, manufacturing costs can be reclassified in many different ways depending on the final goal of a particular cost analysis.However, the most common and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three elements: direct material costs, direct labor costs , or indirect manufacturing costs(factory overhead).Direct costs are traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.实务中，按照特定成本最终分析目标，制造成本能够用许多不同方法分类。然而与成本会计相关的最通用、最基本的方法是将制造成本集中起来分为三要素：直接材料成本、直接人工成本和间接制造成本（工厂间接费用）。直接成本可追溯于某种特定产品，而间接成本必须按照一定方法分配给产品。

Unit 16

Cost –Volume-Profit(cvp)analysis expresses the relationships among a company’s costs, volume of activity and income.Cost –Volume-Profit analysis is a key factor in many decisions , including choice of product lines , pricing of products , marketing strategy and utilization of productive facilities.本量利分析是对公司经营和收入中的成本数量和利润之间的关系所进行的分析。本量利分析在诸如产品系列的选择、产品定价、营销策略、以及生产设施的利用等许多决策中都是关键的因素。

However, long run decisions such as buying plant and equipment also hinge on predictions of the resulting Cost –Volume-Profit relationships.不过，构建厂房设备等的长期决策也取决于成本-数量-利润关系的预测结果。

下面的三道中翻英，章琳一说她的卷子中有一道

长期政策也取决于成本-数量-利润关系的预测结果

Long run decisions hinge on predictions of the resulting cost-volume-profit relationships

边际贡献和盈亏平衡点都随着单位变动成本的增减而变动

Both the contribution margin and the breakeven point are altered by changes in unit variable costs.在经济衰退期间，管理层则将加紧控制成本

When business is slack, management tends to ride herd on costs

Unit 18

Although the audit process of obtaining and evaluating evidence and communicating the results to interested users applies to all audit applications, the objectives of auditing vary depending on the needs of users of the audit report.Internal auditing, governmental auditing, and external auditing, and external auditing all serve different objectives.虽然获取和评价证据并向有利益关系的使用者传送审计结果的审计程序适用于所有的审计应用过程，但审计目标却因审计报告使用者的不同需要而有所差异。内部审计、政府审计、外部审计都服务于不同的目标。

Internal auditing is defined as an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization.内部审计被定义为在某一组织内部所建立的用以审查和评价其活动，从而作为向该组织提供服务的独立评价职能。

External auditing involves reporting on financial statements prepared by management for external users or third parties.外部审计涉及管理当局向外部使用者或第三方当事人编制的财务报表的报告问题。

Absentee ownership is another reason why audits are needed.Stockholders desire audits to determine management’s stewardship of their assets.不参与管理的业主权是要求审计的另一个原因。股东希望进行审计，以确定管理当局对他们的资产的经营责任。

Other accounting services for small business include compiling and reviewing unaudited financial statements and bookkeeping services(frequently called write-up work).其他向小企业提供的会计服务包括编制和审查未经审计的财务报表，提供簿记服务（通常称做代理记账业务）

Notice that a compliance test measures the effectiveness of a particular control procedure;it does not substantiate the dollar amount of an account balance.请注意，符合性测试衡量特定控制程序的有效性，它并没有对账户余额的金额加以验证。

There are four basic types of audit reports , that, under certain specific conditions, may be issued by auditors.They are “unqualified of opinion”, “qualified opinion”, “adverse opinion” and “disclaimer of opinion”.在某些特定条件下，审计师可能出具四种基本类型的审计报告。它们是“无保留意见”、“保留意见”、“否定意见”和“放弃发表意见”。

第二篇：会计专业英语重点（本站推荐）

一、名词解释

1.account reveivable(应收账款)are liquid assets,usually being converted into cash within a period

of 30 to 60 days.Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and marketable securities.2.double entry accounting（复式记账法）is a standard accounting method that involves each

transaction being recorded in at least two accounts, resulting in a debit to one or more accounts and a credit to one or more accounts.3.materiality（重要性原则）refers to the magnitude of an omission or misstatement of accounting

information that, considering the circumstances ,make it likely that the judgment of a reasonable person relying on the information would have been influenced by the omission or misstatement.4.perpetual inventory system（定期盘存制）Under the perpetual inventory system,the inventory

records are kept up-to-date.Virtually all large business organizations use perpetual inventory systems.5.unearned revenue（预收账款）A liability for unearned revenue arises when a customer pays in

advance.6.financial statement（财务报表）Four related accounting reports that summarize the current financial

position of an entity and the results of its operations for the preceding year(or other thim period)

7.historical cost（历史成本）The historical cost of an asset is the exchange price in the transaction in

which the asset was acquired

8.depreciation（折旧）The systematic allocation of the cost of an asset to expense over the years of

its estimated useful

9.accrued liabilities（应计负债）The liabilities to pay an expense which has accrued during the

period.Accrued liabilities are also called accrued expenses.10.income（收入）is defined as increases in economic benefits during the reporting period,in the form

of inflows or enhancements of assets,or decreases of liabilities tha result in increases in

equity,other than those relating to contributions from equity participants.Income encompasses both revenue and gains.11.asset（资产）is a resource controlled by the enterprise as a result of past events and from which

future economic benefits are expected to flow to the enterprise.12.account payable（应付账款）often are subdivided into categories of trade accounts payable and

other accounts payable.Trade accounts payable are short—term obligations to suppliers for purchases or merchandise.Other accounts payable include liabilities for any goods and services other than merchandise.13.FIFO（先进先出法）A method of computing the cost of inventory and the cost of goods sold based

on the assumption that the first merchandise acquired is the first merchandise sold,and that the ending inventory consists of the most recently acquired goods.14.Goodwill（商誉）The present value of expected future earnings of a business in excess of the

earnings normally realized in the industry.15.cost principle（历史成本原则）The cost principle states that assets should by recorded at their

cost.Cost is the value exchanged at the time something is acquired.二、英译中（10个，1分一个）

三、句子翻译（英译汉，汉译英各5个，每个3分）

四、分录（10个，2分一个）

注：二到四题老师没有画重点，考的都是书上1到6章很基本的东西。

五、小作文（400字，三选一）Accounting is the language of businessAccounting in the modern timeAccounting is an economic management activities.

第三篇：会计专业英语会计是什么

会计是什么？

多年来，流行的说法，会计是会计，成绩和会计。

中国古代“会计”产生于西周，主要指的是收入和支出记录，检查和监督的活动。清代学者焦循“孟子正义”一书中对“会”和“元”为广大解释说：“这是在零星方面的总成本效益的会，”有必要开展会计的个人账户，个人账户应综合，全面的会计制度。

会计的概念：

会计是货币作为计量的主要单位，采用一系列专门的方法，企业连续，系统，全面，综合的核算和监督，并在此基础上分析经济活动，预测和控制的经济活动，以提高对经济的的管理活动的有效性。

从会计的定义，我们可以看出：

1，会计首先是一种经济计算。它希望利用经济过程测量标准作为主要货币连续，系统，全面，综合计算。经济计算是指人们的经济资源（人力，物力，财力），经济关系（等价交换，所有权，分配，信贷，结算等）和经济过程（投入，产出，收入，成本，效率等。）而进行计算所述的数目。经济计算既包括对经济的情况，包括动态流期间的情况，包括预先计算的计划，但也实际计算后，股票静电现象。会计是经济计算，经济计算，除了会计，包括统计计算和商业计算计算的一个典型例子。

2，会计是一个经济信息系统。它将一个公司分散成一组客观数据的业务活动，提供公司的业绩，问题和企业资金，劳动，所有权，收入，成本，利润，债权，债务及其他信息。提供相关资料到相关部门咨询服务，任何人都可以通过核算企业提供信息了解的基本情况，并以此为基础作出决定。显然，会计是提供财务信息为主的经济信息系统，企业是一个点的牌，因此会计被称为“企业语言”。

第四篇：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.

第五篇：自动化专业英语重点

欧姆定律

Ohm’s law states that the voltage across the resistor is equal to the current through the resistor multiplied by the value of the resistance.法拉第定律

Faraday’s states that the voltage across the inductor is proportional to the rate of change with time of the current through the inductor.基尔霍夫第一定律

Kirchhoff’s first law states that the algebraic sum of the voltages around a closed loop is 0,or,in any closed loop, sum of the voltage rises must equal the sum of voltage drops.运放

The first law states that in normal op-amp circuits we may assume that the voltage difference between the input terminals is zero, that is, U+=U-.The second law states that in normal op-amp circuits both of the input currents may be assumed to be zero: I+=I-电路理论 theory of circuit

模拟电子技术analog electronics technology

数字电子技术digital electronics technology

电力电子技术power electronics technology

电磁场electromagnetic field

电机与拖动electric motor and electric drive

电力拖动自动控制系统electric drive automatic control system 自动控制理论automatic control theory

现代控制理论modern control theory

智能控制intelligent control

微机原理principle of microcomputer

计算机接口技术computer interface technology

计算机控制技术computer control technology

自动调节装置automatic regulators

过程控制系统process control system

过程检测及仪表process measurement and instrument

单片机原理与应用principle and application of single-chip computer 可编程序控制器系统programmable logical controller system 现场总线技术fieldbus technology

嵌入式系统embedded system

供电技术power supplying technology

计算机仿真computer simulation

信号分析与处理signal analyzing and processing

集散控制系统distributed control system

楼宇自动化building automation

机器人学robotics

GTOgate turn-off thyristor门极可关断晶闸管 GJTbipolar junction transistor双极结型晶体管 SCR