初级会计专业英语提纲
《初级会计专业英语提纲》由会员分享,可在线阅读,更多相关《初级会计专业英语提纲(7页珍藏版)》请在装配图网上搜索。
1、初级会计专业英语提纲. Choices (选择及判断资料) P5 会计六要素Assets are the economic resources that are owned or con trolled by a business and can be expressed in monetary units.资产指由企业拥有或控制并能用货币计量的经济资源。Liabilities are the obligations or debts that a business must pay in money or services at some time in the future.负责指将来需用
2、货币或服务偿还的债务或履行的义务。Owners equity represents the owners interest in or claim upon a business net assets which is the difference between the amount of assets and the amount of liabilities.业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额减负债总额后的余额。Revenues are the economic resources flowing into a business as a result
3、of operational activities (such as providing goods or services to other economic entities).收入指由于经营活动(例如,向其他经济实体销售产品或提供服务)而流入企业的经济资源。Expenses are the outflow of a businesss economic resources resulting from the operational activities (such as purchasing goods or receiving services from other economic
4、 entities).费用指由于经营活动(例如,采购或接受其他经济实体的商品或服务)而流出企业的经济资源。Net Earnings (or Net Loss) is the result of matching revenues with expenses.净收益(或净损失)为收入与费用配比的结果。A business transaction is an economic activity that can change the value of assets, liabilities, and owners equity and requires recording.交易是指那些能改变企业资
5、产、负债、业主权益的价值并要求记录的经济业务。P8A ledger account is simply a record of changes (increase and decrease) and balances in the value of a specific accounting item.分类账户不过是特定会计项目价值的变动(增加与减少)和结余的记录。P11P13 借贷规则(运用) 例:正常余额通常在哪一方? 应在增加方(increase)P14 科目性质哪个是资产负责: 应计收入-Accrued Revenue 预收收入- Precollected RevenueA journ
6、al is a chronological (arranged in order of time) record of business transactions.日记账是对交易的序时(即按时间的顺序)记录。P16P20基本财务报表包括资产负债表、收益表、现金流量表。 Balance sheet is a statement of reporting the financial position of a business on a specific point of time. 资产负债表是用于报告企业某一时日的财务状况的报表。Income Statement is a statement
7、reporting profitability or the operating result of a business for an accounting period.收益表是用来报告企业一定会计期间的盈利情况或经营成果的报表。Statement of Owmers Equity: A linkage between Balance sheet and Income Statement.业主权益表:资产负债表和收益表之间的连接。 A trial balance is a listing of all ledger accounts and their debit or credit ba
8、lances on a specific point of time.试算平衡表列示在某一时日的所有总分类账户及其借方和贷方余额. P26. Judgements 判断 (课后习题) P118 1.F 2.F 3.F 4.F 5.T1. Accounting is another word for bookkeeping.2. Accounting provides financial information that is only useful to a business management.3. Financial accounting focuses primarily on ext
9、ernal users of financial information.4. Management accounting is directly concerned with stockholders and creditors.5. Creditors are interested in financial information in deciding whether to make additional loans the business.P121 1.F 2.T 3.T 4.T 5.F1. Liabilities are things owned by a business.2.
10、Accounts payable are examples of current liabilities.3. Revenues increase owners equity.4. Whenever an expense is incurred, the owners equity will be decreased.5. If revenues exceed expenses for the same accounting period, the entity is deemed to suffer a loss.P124 1.T 2.T 3.F 4.T 5.F1. A=L+O.E. is
11、the basic accounting equation.2. When an owner invests cash in a business, the asset and owners equity increase.3. Transactions involving revenues and expenses will in some cases throw the accounting equation out of balance.4. A business should be understood as an entity that is separate and distinc
12、t from its owners, customers, and creditors.5. Collection of an account receivable will increase an asset and decrease a liability.P127 1.T 2.F 3.T 4.F 5.F1. Debit means left, Credit means right.2. Debit means increase, Credit means decrease.3. Expenses are increased by debits.4. Assets are increase
13、d by credits.5. For a given account, total debits must always equal total credits.P130 1. F 2.F 3. F 4. T 5. T 6. T1. In all journal entries, at least one account must be increased, and another decreased.2. The chart of accounts is a table of contents to the general journal.3. In all journals, all l
14、iabilities and owners equity accounts must be indented.4. The general journal is also known as the book of original entry.5. The credit portion of a general journal entry is always written secondly below the debit portion.6. A journal entry must be supported by source documents.P134 1.T 2.T 3.F 4.F
15、5.T1. Equality of total assets with total liabilities and owners equity must always be maintained in a balance sheet.2. The Depreciation expense account is an item included in an income statement.3. Net loss increases the owners equity of a business.4. The statement of owners equity is dated “Decemb
16、er 31201.” if it is prepared at December 31201.5. The business financial position will be reflected in a balance sheet.P137 1.F 2.T 3.F 4.F 5.F1. Journal entries are made after they have been entered into the ledger accounts.2. The posting reference column of a journal or ledger should be empty unti
17、l posting is done.3. The equality of a trial balance means that there are no errors made in the previous accounting procedures.4. The trial balance would locate the following error: A machine was purchased for cash but instead of crediting Cash, the credit was made to accounts Receivable.5. Steps 1-
18、3 in the accounting cycle are completed at the end of each accounting period.P140 1.F 2.T 3.F 4.T 5.F1. When an expense has accrued, but payment has not yet been made, a debit is needed for the expense and a credit for prepaid expense.2. The adjusted trial balance is the same as the trial balance, e
19、xcept that it has been modified by adjusting entries.3. Adjusting entries must be made after the financial statements are prepared.4. To accrue means to accumulate over a period of time.5. Under the accrual basis, the timing of cash payment or receipt is vital for recording revenues and expenses.P14
20、4 1.F 2.T 3.F 4.T 5.F1. If at the end of an accounting period there is a debit balance in the income summary account, this means that the revenue has exceeded expense.2. The important role of the worksheet is to aid the accountant by bringing together all the data needed for preparing financial stat
21、ements.3. Entering the adjustments in the Adjustments column of a worksheet make it unnecessary to record and post adjusting entries.4. The post-closing trial balance is the last check on the equality of debits and credits within the general ledger, before starting another accounting period.5. A wor
22、ksheet is a substitude for the financial statements. Entries of daily tran sactions 分录 P131Iune, the following transactions occurred. Record them in a general journal, beginning with page one. June 1 Invested $4000cash in his firm. (向业主投资4千美元)Dr: Cash 4000 Cr: W.S Capital (资产) 40001 paid rent for th
23、e mouth, $255 (支付本月租金255美元)Dr: Rent Expense (租金费) 250 Cr: Cash 2505 Purchased equipment on credit, $3500 (赊帐购买设备)Dr: Equipment (设备费) 3500 Cr: Accounts Payable (应付账款) 35006 Purchased supplies for cash, $795 (现金购买物料用品)Dr: Supplies (物料费) 795 Cr: Cash 79510 Repaired motors for customers and received cas
24、h, $3700. (为顾客维修摩托收到3700元) Dr: Cash 3700 Cr : Service Revenue (服务收入) 370015 Hired an assistant at a monthly salary of $450. ( has a trasaction occurred) (聘请一个助理,每月工资为450美元) No entry18 Invested an additional $1000 in the firm. (企业投入额外1000美元) Dr: Cash 1000 Cr: W.S. Capital (资产) 100021 Purchased suppli
25、es on credit, $450. (赊帐购买物料用品)Dr: Supplies (物料费) 450 Cr: Accounts Payable (应付账款) 45023 Paid for advertising in the local paper, $45 (支付当地报纸的广告费)Dr: Advertising Expense (广告费) 45 Cr: Cash 4526 Paid $2000 on the liability for equipment. (支付5号赊帐购买设备的费用)Dr: Accounts Payable (应付账款) 2000 Cr : Cash 200028 R
26、epaired motors for customers, and received cash,$1200. (为顾客修理摩托收到1200美元)Dr: Cash 1200 Cr: Service Revenue (服务收入) 120030 Paid electric and gas bills for the month, $295. (支付电和煤气账单) Dr: Utilities Expense (公用事业费) 295 Cr: Cash 29531 Paid salary for half a month. (支付半月的工资)Dr: Salaries Expense (薪金费用) 225
27、Cr: Cash 225. Closing entries 结帐分录P33(1)To close Service Revenue account to the Income Summary account Service Revenue 35650 Income Summary 35650(2)To close Expense accounts accounts to the Income Summary account Income Summary 15650 Supplies Expense 11700 Depreciation Expense 360 Salaries Expense 1
28、800 Insurance Expense 150Utilities Expense 800 Telephone Expense 840(3)To close Income Summary account to S.Wise, Capital account Income Summary 21000 S.Wise, Capital 21000(4)To close S.Wise, Drawing account to S.Wise, Capital accountS.Wise, Capital 2000 S.Wise, Withdrawal 2000.Translation 术语中译英财务会计
29、-financial accounting管理会计- management accounting经营成果-operating result流动资产-current asset销货成本-cost of goods sold净收益,净盈利-net earnings业主权益-owners equity经营假设-going-concern assumption货币计量假设-monetary unit assumption会计系统/制度-accounting system簿记系统-bookkeeping system复式记账制-double entry system总分类帐-general ledger
30、原始凭证-source document特种日记账-special journal资产负债表-balance sheet收益表-income statement.Translation 段落翻译第一课:Many people. Accounting information.很多人混淆会计与簿记,认为它们是作用相同的两个职位,在作用上它们确定了其中一个部分的全部。实际上,簿记员只是做了会计的一个部分记录部分。簿记就是去记录交易,簿记员就是用电脑或用手动或用簿记机去记录交易的一个职位。会计包含的内容比这个要多得多。会计人员应具备会计制度的设计能力,综合分析、记录复杂的无规律的交易,以及分析和解读会
31、计信息。第五课:An accounting. Accounting records.会计制度是由原始单据、记录、报告和商业上采纳的交易记录和业务报告的程序组成的。经营核算体系包括三个重要步骤。首先,你必须获得源文件数量、金额,以及其他相关业务交易的重要数据。第二,你必须在分类记录会计记录所载数据源文件。第三,要及时给管理层和其他有关方面总结报告会计记录。第六课:A fiscalbusiness year.一年期理财业务跨度12个月,一个长达12个月的财政时期称为财政年度,一个财政年度不一定配合年历,许多商家都有其季节性高峰,对于他们来说,在其经营活动的低潮期去结束他们的会计时期是合乎逻辑的。因此,任何一个财政年度可以从12个月期间内的任何一天开始,直到一、二个月后的最后一天为结束。结束于商家营业的最低点得一个财政年度被称为自然业务一年。
- 温馨提示:
1: 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
2: 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
3.本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
5. 装配图网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。