会计专业英语感悟中英文

第一篇：会计专业英语感悟中英文

For accounting students, professional accounting English learning is not just a very important tool, and it makes us the opportunity to contact with deeper and broader expertise!Learning accounting professional English, let us recognize the basic accounting jargon to understand the deeper knowledge of professional content, and more importantly With further study, we better learn some international accounting standards, a more direct contact with the world of accounting, not just domestic.Moreover, the culture of English ability to deal with the day-to-day accounting operations, while at the same time learning the professional English consolidate usually learn English grammar, expanded vocabulary In other respects, easier to understand some of the latest international financial news, professional accounting software, there will be no obstacle.So, for professional English study is very important.In English based on professional English learning some difficult, first of all is the memory of the jargon, vocabulary, large and easy to confuse the second sentence of Professional English language level is more complex syntax, and finallyaccounting for the difference is in the West.So, learning English for accounting, we should work harder.对于会计专业的学生来说，专业会计英语的学习不仅仅是一个非常重要的工具，而也会让我们有机会可接触更深更广的专业知识！学习会计专业英语，首先让我们认清最基本的会计专业术语，了解更深的专业内容知识，更重要的是随着学习的深入，我们更能学习到一些国际会计准则，更直接地接触世界会计，而不仅限于国内。而且，培养我们用英语处理日常会计业务的能力，同时在学习专业英语的同时，巩固平时学习的英语语法，扩展的词汇。在其他方面，更容易理解一些最新的国际财经新闻，在使用一些专业会计软件时，不会有障碍。所以，对于专业英语的学习是非常重要的。虽然，在我们现在的英语基础上，对于专业英语的学习是有些困难的，首先是专业术语的记忆，词汇量大且容易混淆，其次是专业英语的句式的语言层次多，语法复杂，最后就是中西方的会计处理的差异。所以，对于会计英语的学习，我们应该更加努力。

第二篇：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”。

第三篇：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.

第四篇：专业英语感受 中英文对照

电力工程专业英语

Power engineering professional English

专业英语学习体会

英语作为一门重要的学科，正在由于科技的飞速发展、信息全球化、社会化的日趋接近以及国际语言的特殊身份而身价倍增，成为了跨入二十一世纪所必备的三张通行证之一。English as an important subject, is due to the rapid development of science and technology, the information globalization, the increasingly close to social special identity and values as well as the international language, has become the essential coming 21-st century one of the three pass.新的一代是否具备这张通行证将会直接影响祖国明天的辉煌。A new generation have this pass will directly affect the glory of the motherland tomorrow.从这个意义上说，通过学习英语来培养学生积极学习、主动探取的主体性品质以适应现代化社会的发展显得尤为必要。In this sense, through learning English to cultivate students' positive learning, active agent take the subjective quality of the development of the society it is necessary to adapt to the modernization尤其是我们当代研究生，掌握好英语，尤其是自己专业方面的外语，无论是对自己完成学业，还是未来找工作都有很重要的作用。Especially our contemporary graduate student, mastering English well, especially in foreign languages, in their major area of both finished school on their own, or in the future job has a very important role.通过这学期专业英语的学习，我学到了很多东西，更重要的是知道了学习专业英语的重要性。Through the study of professional English this term, I learned a lot of things, more important is to know the importance of learning English.首先，虽然我们以前已经学了很长时间的英语，但学的还远远不够。First of all, although we had for a long time to learn English, but learning is not enough因为我们学的英语基本上都是一些基础的、常用的表达，对于自己专业领域的一些词汇怎么表达还不了解。Because we learn English is essentially the expression of some basic and commonly used, some words how to say about their professional field is not understood.所以，学习专业英语是很必要的。尤其是随着地理学科的不断发展和新技术的广泛应用，对地理专业学生来说学习电力专业英语是必不可少的，也是吸取国外先进知识，进行国内外学术交流的基础。So, learning English is very necessary.Especially with the continuous development of geography and the wide application of new technology for geography majors to learn professional English is indispensable, and absorbing the foreign advanced knowledge, on the basis of domestic and international academic exchanges 因为英语作为世界上应用最广泛的一门语言，许多专业领域的文献和资料都是用英文书写的。Because English is the world the most widely used language in the world, many professional in the field of literature and data are written in English.如果我们想了解我们专业领域的最新研究成果，我们就必须学好专业英语，这样才能读懂自己专业方面的英文文献，使自己的研究跟上时代的步伐。

If we want to know we are professional in the field of the latest research results, we must learn English well, so you can read English literature in their

major area of, make oneself of the study to keep up with the pace of The Times.其次，随着中国国门的不断开放，我们与国外相关专家学者交流的机会将不断增多，这就需要我们掌握好英语——这张世界的通行证。Second, as China's doors open, us the opportunity to communicate with foreign related experts and scholars will continuously increase, this needs us to master English well, the world pass.如果我们不能很好的掌握自己研究领域的英文表达，那么在与国外专家交流时就会遇到这样那样问题，影响我们的正常交流。而一口流利的，专业词汇把握准确的英语，则会给对方留下深刻的印象，从而加深交流，真正达到交流的目的。可想而知，两者的差距。If we are not very good control over his research in the field of English expression, you will meet you when you communicate with foreign experts such as problem, affect our normal communication.And fluent, professional vocabulary to grasp English accurately, will leave deep impression to the other side, thus deepening exchanges, truly achieve the goal of communication.It is conceivable that the gap.最后，专业英语是高等学校研究生阶段各专业的一门重要辅助课程，是基础英语的延伸，其目的是为了拓宽学生的专业词汇量和阅读量，特别是强化英文表达方法，为将来的学术论文的阅读、写作和交流打下坚实的基础。Finally, specialized English is a high school graduate student stage is an important supplementary course of each professional is the extension of basic English, its purpose is to broaden the students' professional vocabulary and reading, especially to strengthen the English expression method, for the future of academic papers lay a solid foundation for reading, writing and communication.电力专业是个高新技术的学科，为了追踪该学科的动态并赶上国际水平，必须熟练的掌握该专业的英语词汇量及表达方式；Electricity is a high-tech professional disciplines, in order to track the dynamics of the discipline and catch up with the international level, must be skilled to master the professional English vocabulary and expressions;电力专业学生毕业后在很大程度上面临的是教学和科研，必须了解国内外地理理领域的最新动态，并需要经常查阅文献、写科研论文、参加学术会议等；The power professional students after graduation to a great extent, is facing the teaching and scientific research, must grasp the newest trend of domestic foreign LiLi field, and need to consult the literature often, write research papers, attending conferences, etc.;此外，毕业生就业实行双向选择，自主择业，人才市场对于复合型人才的需要越来越多。因此，电力专业英语课程的开设就显得尤为重要。In addition, graduate employment to realize two-way choice, choose their career, talent market need more and more interdisciplinary talents.English is particularly important, therefore, geographic location.对于专业英语这门课的建议有如下几点：For professional English this course suggestion as follows: 首先、希望可以把速度放慢些，不一定要讲那么多，但是讲过的句子都能讲清楚，重质不重量，因为英语句子就那几大种，当方法完全掌握便可举一反三。First of all, the hope can slow down the speed, don't have to speak so much, but can clearly spoken sentences, quality over quantity, because the English sentence that several big kinds, when master can extrapolate method completely.第二是，希望对于句子中的一些重要词汇、短语、句型要更加重视，特别是那些重要的，应该着重讲述，以实现记忆和应用。The second is that hope for some important words, phrases, sentence patterns in the sentence to pay more attention to, especially those that are important, should focus on, in order to realize the memory and the application.第三是，老师应该除了分析句子成分之外，还应该分析这个句子应该怎么翻译，有什么翻译技巧，通过怎样的翻译才能把句子翻译地流畅，翻译得好。The third is that the teacher should be in addition to the analysis of sentence composition, also should be analyzed should be how to translate this sentence, what translation skills, through the translation to translate the sentence with how smooth, is a good translation.最后，我真的觉得用这本书作为学习教材，不是那么地好，句子不适合四六级的谁平也不怎么针对考研。希望如果老师有时间，再换一个上课教材。而且发现我们老师对句子语法掌握的也不是那么系统，有很多是知道却很难说明白，建议老师看看何凯文的长难句。Finally, I really think that this book was used as learning materials, is not so good, the sentence is not suitable for the band 4 and band 6 who also don't for one's deceased father grind.Hope that if the teacher had the time, in another class teaching materials.And find that our teacher of a sentence grammar is not so system, there are a lot of know but it's hard to understand, suggested that the teacher see He Kaiwen long difficult sentences.

第五篇：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.