(完整word版)会计专业英语复习单词和句子翻译x
Lession 1
Information
system
信息系
Modern business
代企
Financinal
position
状况
Financial
data
数据
Financial
strength
力
Financial
report
告
Accounting
process
会 程，会 理方法
Financial
accounting
会
Decision
making
决策
Managerial
accounting
管理会
Financial
executives
理
Performance
report
告
Cost-benefit
data
成本 -效益数据
Cost
accounting
成本会
Tax
accounting
税 会
Budgetary
accounting
算会
Governmental
and
not-for-profit
accounting政府及非 利 会
Human resources
accounting
人力 源会
Environmental
accounting 境会
Social
accounting
社会会
International
accounting
国 会
Tax
returns
税申
Lesson 2
Financial
statement (report)
表（ 告）
Balance sheet
平衡表， 表
Income
statement
收益表， 益表
Statement
of
cash
flows
金流量表
Owners’ equity
主 益
At a
glance
一瞥
Accounting
equation
会 等式，会 平衡式，会 方程式
Current
asset
流
Long-term asset 期
Normal
operating
cycle
正常 周期
Other
than
除 外， 了
Marketable
securities
上市 券，有价 券
Accounts
receivable
收 款
Prepaid
insurance
付保
Supplies on
hand
在用物料
Fixed
assets
固定
Rather
than
而不是
Plant
and
equipment
厂
Depreciable
asset
折旧
Original
cost
原始成本
Store
fixtures
店面装置
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Accumulated depreciation 累计折旧，累积折旧
Book value 账面价值
Intangible asset 无形资产
Lession3
Current
liability
流动负债
Notes
payable
应付票据
Accrued
salaries
payable 应付账款
Accured salaries payable
应计未付薪金
Income
tax payable
应付所得税
Property
tax
payable
应付财产税
Mortgage
payable
应付抵押借款
Bonds payable 应付债券，应付公司券
Sole
proprietorship
独资
State
corporation
law
州公司法（美国）
Capital
stock
股本
Retained
earnings
留存收益，保留盈利
Legal
restrictions
法律约束
Undistributed
earnings 未分配收益，未分配盈利
Engage
in
参与
Board
of
directors 董事会
Divedend
payable
应付股利
Lesson4
Merchandising
company
商业公司
Net
income
净收益
Net
loss
净损失
Operating
results
经营成果
Cost of goods sold 销售成本，商品销售成本
Operating expenses 营业费用，经营费用
Sales returns and allowances 销货退回及折让
Sales discounts 销货（售）折让
Gross sales 销货（售）总额
Net sales 销货（售）净额
Beginning inventory 期初存货
Net purchases 购货净额
Ending inventory 期末存货
Purchases returns and allowances 购货退还及折让
Purchases discounts 购货折扣
Transportation in 购货运费
Transportation out 销货运费
Cost of goods available for sale 可供销售的商品成本 Gross profit on sales 销货（售）毛利
Selling expenses 销货（售）费用
Administrative expenses 管理费用
Sales salaries expense 销货（售）人员薪金
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Advertising expenses 广告
Depreciation expense 折旧
Insurance expense 保
Rent expense 租 ，租金
Office salaries expense 事人 薪金
Utilities expense 公用事 （水、 、 ）
Supplies expense 物料用品
Interest expense 利息收益
Interest income 利息 用
Relate to 与 有关
Financial income and expense 收益和 用
Extraordinary items 非常 目
Lession5
“two-column ” account 两 式
Normal balance 正常余
Double-entry bookkeeping system 复式 法，复式 系
Source document 原始凭
Check stub 支票存根
A set of 一 ，一套
Records of original entry 原始 簿
Chart of accounts 一 表，会 科目表
Income summary 收益 ， 益
Control account 控制 ， ， 制
Subsidiary ledger 助分 ，明 分
Perpetual inventory system 永 存制
Lession 6
Special
journal
特种日
General
journal
普通日
In
consrast
to
与此 比，与此相反
In
addition
to
除。。。。。外
Sales
journal
日 ， 售日
Sales
on
credit
terms
Cash
receipts
journal
金收入日
Invoice
register
票登 薄
Purchasess journal
日
Cash
disbursements
journal 金支出日
Division
of
labbor
分工
Lession7
Pay attention to 注意
Credit term 条件
Cash discount 金折扣
Billed price 价格
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Transportation term 运 条件
Freight prepaid 运 付
Freight collect 到收运
F.O.B destination 目的地交 ，到达站交
F.O.B shipping point 地（站）交
Cash on delivery 付款提
Credit mero 通知 ， 通知
Realty agency 房地 人
Real estate 房地
Lession8
Adjusting procedure 整程序
Trial balance 算平衡表
Insurance premium 保
Deferred credit 延
Accrued expense 用， 未付 用
In order to 了，借以
Neither ? nor ? 既不。。。。又不。。。。
Accrued revenue 收入， 未收收入
Periodic inventory system 定期 存制
Lession9
Draw (up) 好， [ 作 ] 好
Statement of owners’ equity 主 益表
Capital contribution 本投入
Interim financinal statement 中期（年度内） 表
Calendar year 日 年度
Fiscal year 年度
Closing procedure 程序
Lession10
Temporary account 性 ， 渡性
Post-closing trial balance 算后 算表
Reversing entry 回分
Lession11
Money order 票
Bank deposit（ Cash in bank ） 行存款
IOU (I owe you 的 略 ) 借据
Postdated check 期支票
NSF(not sufficient funds ) 存款不足
Internal control 内部控制
Petty cash 零用 金
Bank reconciliation 行往来 表
In the final analysis 根到底， 之
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Lession 12
Bank statement 行 ， 行
“ advice ”slip通知
Error
correction
差 正
List
of
checks
支票目
Debit
memo
借 （ ）通知
Service
charge
服
Returned
item
退回 目
Outstanding
check 未 付支票
Bring
? .to
light
揭露
Miscellaneous expense 用
Lession13
Voucher
system
付凭 制
Purchase order
，
Receiving
report
收 告，收
Voucher
register
付凭 登 薄
Sundry
items
其他 目
In sequence
按 序，依次
Credit
standing
信用地位
In place of
代替
Lession14
Uncollectible
accounts
expense
坏 用
Loss
from
uncollectible
accounts
坏 失
Loss
from
doubtful
accounts 疑 失，呆 失
Bad
debts
expense
坏 用
Direct
write-off
method
直接 法
Allowance
method
抵法
Allowance
for
uncollectible
accounts 底坏
By
means
of
利用，依靠，通
Aging
schedule
分析表
Notes to the text
Lesson one
Accounting is an information system necessitated by the great complexity of modern business.
会 由于 代企 的巨大复 性而成 必要的信息系 。
One of most important functions of accounting is to accumulate and report financial information that shows an organization ’s financial position and results of its operations.
会 的最重要 能之一是向有利益关系的使用者 累和 告有关某一 的 状况和 果的 信息。
Bankers and other Creditors must consider the financial strength of a business before permitting it to borrow funds
行及其他 人在允 企 款之前，必 考察 家企 的 力。
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4. Also, many laws require that extensive financial information be reported to the various levels of
government.
同样，许多国家的法律都要求企业向各级政府报告广泛的财务信息。
Lesson two
1. Financial statements are prepared at least yearly , but it is also customary to prepare them quarterly or
monthly.
财务报表至少按年度编制，但习惯上也按季或月编制。
2.This presentation allows the users to tell at a glance that total assets(e.g.,$259 000)are being financed
by two sources:$79 000 by the creditors(i.e.,liabilities)and $180 000 by the owner(i.e.,ower ’sequity).
这种表述使读者以看就能说出： 该企业的资产 （ $259 000）由两方面提供财源： 债权人提供了 $79 000( 即负债 )，业主提供了 $180000（即业主权益 )。
An important aspect of this statement is that the total assets always equal the sum of liabilities and owners ’equity.
这个报表的还重要特征在于资产总额始终等于负债和业主权益的总和。
Current assets ate cash and other assets that will be converted into cash or used up during the normal operating cycle of the business or one year, whichever is longer.
流动资产是现金以及将在企业的正常经营周期或一年 （视何者更长） 内变换为现金的或耗尽的其他资产。
5. Long-term assets are relatively long-lived assets used in operating an organization and may be
further classified into fixed assets, or plant and equipment, and intangible assets 。
长期资产是某一组织在经营过程中长期使用的资产，可以进一步分为固定资产（或厂场设备）和无形资产。
Lesson three
Liabilities, or creditors ’equity, are obligations, or debts, that the firm must pay in money or services
at some time in the future.
负债或债权人权益是企业在将来的某一时间必须用货币或劳务来抵偿的义务或债务。
The owners ’equity is referred to as the net assets of the business, which is defined as the difference
between the assets and the liabilities.
业主权益只企业的净资产，净资产被定义为资产与负债间的差额。
State corporation laws require that corporations segregate, in their balance sheets, the capital stock
(owners ’investment) and any retained earnings.
许多国家的公司法要求在其资产负债表中把股本（业主投资）和留存收益分开列示。
4.
Because there are no comparable legal restrictions on sale
proprietorships and partnerships, these
types of business do not have to distinguish between amounts invested by owners and undistributed
earnings.
由于独资企业和合伙企业没有类似的法律约束，这两类企业就无需区分业主投资和未分配收益的金额。
5.
The board of directors, elected by the stockholders, must
meet and “declare a dividend ”before a
distribution can be made to the stockholders.
在分配给股东之前，董事会（由股东选出）必须开会并“宣布股利”
。
Lesson four
1 .Interest income and interest expense, for example, may be viewed as relating more to financing and investing activities than to merchandising efforts.
利息收益和利息费用就可看作更多地与理财和投资活动相关而与商品业务的关系甚少。
2. Likewise, any extraordinary item, such as catastrophic loss from an earthquake, will be shown in a
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separate “Extraordinary Items ”category before the final net income amount is figured.
同样地，任何非常项目，例如地震灾害损失，将在算出最终净收益的数额之前列入独立的“非常项目”一类。
3. Operating results summarized by the income statement will be reflected in the owners ’equity on the
balance sheet at the end of that period.
由收益表总括的经营成果将反映在那一期间期末资产负债表的业主权益内。
Lesson five
1. Increases in assets and expense accounts ate debit entries, while increases in liabilities, owners ’equity
and revenue accounts are credit entries.
资产和费用账户的增加额都是借方记录，负债、业主权益和收入账户的增加额都是贷方记录。
As a means of formal recording, we shall use a set of journals, or records of original entry, in which business transactions are analyzed in terms of debits and credits and recorded in chronological order.
作为正式的记录手段，我们将使用一组日记帐，即原始记录簿，在其中，交易被分析为借项和贷项，并按时间顺序进行登记。
Lesson six
1. When special journals are used, only those transactions that do not occur often enough to warrant entry in a special journal are recorded in the general journal.
当使用特种日记帐时， 只有那些发生的不够经常因而不值得使用的特种日记帐来记录的交易， 才登记在
普通日记帐中。
The more the transactions that are involved, the greater the savings in posting time.
所包含的交易越多，过账时间的节省也就越多。
Lesson seven
We shall list a few transactions to demonstrate how they are recorded in the several journals mentioned in Lesson Six.
我们将列举若干笔交易来说明他们是怎样记录在第六课所表述的那几种日记账中的。
2. The party who is to bear transportation costs is designated by the terms “F.O.B. destination ”(seller)
and “F.O.B. shipping point ”(buyer).
应负担运费的一方则由术语“到达站交货” （由卖主负担）和“发运站交货” （由买主负担）表明。
Lesson eight
Clearly, if the income statement is to portray a realistic net income figure based upon accrual accounting, all revenues earned during the period and all expenses incurred must be shown.
显然地， 如果收益表描述的是以权责发生制会计为基础的切合实际的净收益数字， 那就必须列示当期赚
得的所有收入和招致的所有费用。
The adjusting step occurs after the journals have been posted and a trial balance of ledger accounts has been taken, but before financial statements are prepared.
调整步骤发生在日记账已过帐和总分类账户的试算平衡表已编制之后，但在财务报表编制之前。
At the end of each accounting period, the estimated portion of the outlay that has expired during the
period or that has benefited the period must be transferred from an asset account to an expense account.
在每一会计期期末， 必须把某项支出中已在当期耗去或已使当期收益的那部分估计金额从某以资产账户转入某一费用账户。
It is necessary to make adjusting entries for such accrued expenses in order to reflect the proper cost
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in the period when the benefit was received.
为了反映收益期的确切成本，对这类应计费用，必须做出调整分录。
Sometimes a company provides services during a period that are neither billed nor paid for by the end of the period.
有时，一家公司在当期提供的服务，到期末即未开出账单，也未得到偿付。
Lesson nine
In actual practice, however, many accountants find that drawing up a worksheet first facilitates the preparation of the statements.
然而，在实际工作中，许多会计人员感到，先编好一张工作底表，将便于报表的编制。
Then, the adjusted balances are extended into the income statement and balance sheet columns of the
worksheet ;they provide the data for formal financial statements.
然后， 把调整后的余额转入工作底表的收益表栏和资产负债表栏， 这些余额将为正式财务报表提供了数
据。
3. When interim financial statements are being prepared, usually adjustments are made only on the
worksheet and will not be recorded in the journal and posted to the ledger accounts.
当编制中期（月度或季度）财务报表时，通常只是在工作底表上作调整分录，而无需把调整分录记入日记账并过入分类账户。
Lesson ten
In the case of a corporation, the Income Summary account will be closed to the Retained Earnings account, which is kept separately from the Capital Stock account.
就公司来说。
“收益汇总”账户将结转于“留存收益”账户，它是与“股本”账户分开设置的。
Lesson eveven
Notes sent to the band for collection remain classified as notes receivable until notification of collection is received from the bank.
送交银行托收的票据，在收到银行的收讫通知之前，仍应归做应收票据。
It is especially necessary to control the handling and recording of cash because it is so susceptible to misappropriation.
控制现金的处理和记录是特别需要的，因为现金很容易被挪用。
The work and responsibilities of cash handling and recording are divided in such a way that errors are readily disclosed and the possibility of irregularities is reduced.
现金的处理及记录工作和责任应按如下的方式划分，时期易于揭露差错并能减少不法行为的可能性。
Most business firms find it inconvenient and expensive to write checks for small expenditures.
大多数企业都认为，为小额开支签发支票是不方便和浪费的。
Lesson twelve
Both are reconciled to an adjusted balance, which will appear on the balance sheet and is the amount that could be withdrawn after all outstanding items have cleared.
两者将被调节为一个调整后的余额， 这个余额将列示在资产负债表上， 它也就是在所有的未达账项都以结算清楚后所能之用的金额。
The bank reconciliation is made not only to light transactions that must be recorded but also to detect errors or irregularities.
银行往来调节表的编制，不仅能发现必须入账的交易，而且能揭露差错或不法行为。
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Lesson thirteen
1. The voucher is then recorded in a book of original entry called the voucher register, which replaces the purchases journal we illustrate in Lesson Seven.
凭单应登记在称为凭单登记簿中。这本账簿代替了我们在第七课阐述的购买日记账（发票登记簿） 。
Since all expenditures are recorded in the voucher register whether the transaction is for cash or on account, the voucher register also substitutes for part of the cash disbursements journal illustrated in Lesson Seven.
由于所有的开始都记录在应付凭证但登记簿中，而不问这笔交易是现付还是赊账，因此，应付凭单登记簿也取代了第七课阐述的现金付出日记账的一部分记录。
To safeguard against irregularities, the voucher should not be handled again by those who prepared
it, and the underlying documents should be cancelled or perforated under the control of the disbursing officer before the voucher is returned to the accounting department.
为了防止不法行为，凭单不应再交给编制的人员处理，再把凭单送回会计部门之前，应在主管付款人员的控制下，对所对付凭证进行注销或穿孔。
4. Therefore, it is easy to determine the total unpaid( “open ”)vouchers at any time by adding the items
in the Voucher Payable column for which there is no entry in the date paid and check number columns.
因此，要在任何时间确定未付款（未清偿）的凭单总额并不难，只要把应付凭证单栏内那些在付款日期和支票号数两栏上午记录的项目加计起来就行了。
Lesson fourteen
Under this method, bad accounts are charged to expense in the period when they are discovered to be uncollectible.
在这种方法下，坏账是在发现账款无法收回的时期内记作费用。
Estimates of credit losses are generally based on past experience, with due consideration given to forecasts of sales activity, economic conditions and planned changes in credit policy.
赊账损失的估计数，一般是以过去的经验为基础，并适当地考虑到销售业务的预测、经济情况，以及赊账方针的计划变动等。
Companies may analyze their bad accounts experience with the aged balances over time and develop respective percentages of all strata that they think are likely to prove uncollectible.
公司可以分析一定时期内各级账龄余额中的坏账情况，为各个级别拟定他们认为可能成为坏账的比率。
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