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会计英语教材
第一讲 会计英语的常用术语
授课内容和教学目标:
在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用,使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。
这些内容将构成以后几个专题学习的基础。
1.accountingn.会计;会计学accountn..账,账目a/c;账户e.g.T-account:
T型账户;accountpayable应付账款receivable应收账款);accountantn.会计人员,会计师CPA(certifiedpublicaccountant)注册会计师2.Accountingconcepts会计的基本前提1)accountingentity会计主体;entity实体,主体2)goingconcern持续经营3)accountingperiod会计分期financialyear/fiscalyear会计年度(financialadj.财务的,金融的;fiscaladj.财政的)4)moneymeasurement货币计量 人民币RMB¥美元US$英镑£法国法郎FFr
*权责发生制accrualbasis.
accrualn.本身是应计未付的意思,accruev.应计未付,应计未收,e.g.accruedliabilities,应计未付负债3.Qualityofaccountinginformation会计信息质量要求
(1)可靠性reliability
(2)相关性relevance
(3)可理解性understandability
(4)可比性comparability
(5)实质重于形式substanceoverform
(6)重要性materiality
(7)谨慎性prudence
(8)及时性timeliness
4.Elementsofaccounting会计要素1)Assets:
资产–currentassets流动资产cashandcashequivalents现金及现金等价物(bankdeposit)inventory存货 receivable应收账款 prepaidexpense预付费用–non-currentassets固定资产property(landandbuilding)不动产,plant厂房,equipment设备(PPE)e.g.ThetotalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.
2)Liabilities:
负债fundsprovidedbythecreditors.creditor债权人,赊销方–currentliabilities当期负债non-currentliabilities长期负债totalliabilities
accountpayable应付账款loan贷款advancefromcustomers预收款bond债券(由政府发行,governmentbond/treasurybond政府债券,国库券)debenture债券(由有限公司发行)3)Owners’equity:
所有者权益(Netassets)fundsprovidedbytheinvestors.Investor投资者–paidincapital(contributedcapital)实收资本–shares/capitalstock(u.s.)股票retainedearnings留存收益 同时记住几个单词dividend分红beginningretainedearningsendingretainedearnings
–reserve储备金(资产重估储备金,股票溢价账户)e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.
4)Revenue:
收入salesrevenue销售收入interestrevenue利息收入rentrevenue租金收入5)Expense:
费用costofsales销售成本,wagesexpense工资费用6)Profit(income,gain):
利润netprofit,netincome
5.Financialstatement财务报表1)balancesheet资产负债表2)incomestatement利润表3)statementofretainedearnings所有者权益变动表4)cashflowstatement现金流量表6.Accountingcycle
1)journalentries日记账 generaljournal 总日记账generalledger 总分类账trialbalance试算平衡表adjustingentries 调整分录 adjustedtrialbalance调整后的试算平衡表Financialstatements财务报表closingentry完结分录2)Dr.—Debit借Cr.—Credit贷Double-entrysystem复式记账7.Exercise练习1)purchasesofinventoryincashforRMB¥3,000现金人民币3,000元购买存货Dr.inventory3,000 借:
存货3,000
Cr.cash3,000 贷:
现金3,000
2)salesonaccountofUS$10,000 赊销方式销售,收入10,000美元Dr.accountreceivable10,000 借:
应收账款10,000
Cr.salesrevenue10,000 贷:
销售收入10,000
3)paidRMB¥50,000insalaries&wages支付工资人民币50,000元Dr.wages&salariesexpense50,000 借:
职工薪酬50,000
Cr.bankdeposit50,000贷:
银行存款50,0004)cashsaleofUS$1,180销售收入现金1,180美元Dr.cash1,180 借:
现金1,180
Cr.salesrevenue1,180 贷:
销售收入1,180
5)pre-paidinsuranceforUS$12,000预付保险费12,000美元Dr.prepaidinsurance12,000 借:
预付保险12,000
Cr.bankdeposit12,000 贷:
银行存款12,000
第二讲 存 货
授课内容和教学目标:
本专题主要讲授与存货有关的英文术语,如期初和期末的存货的表达方式,以及不同的企业中的各种存货形式。
其次,通过该专题的学习,使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答,及与期末存货有关的会计处理方式的英文会计分录。
1.Inventoryn.存货,库存(c.f.stock英式英语用法) 常见词组inventoryturnover存货周转率inventorycontrol存货控制beginninginventory初始存货endinginventory期末存货takeaphysicalinventory盘库 常见的存货形式:
Typeofbusiness
Typeofinventory
Merchandisingcompany
Merchandiseinventory商品存货
Manufacturingcompany
Rawmaterials原材料
Workinprocess(WIP)(处在生产过程中的)在制品,半成品
Finishedgoods成品
2.Inventoryvaluation存货的价值计量costn.成本,费用directcosts直接成本indirectcosts间接成本 fixedcosts固定成本costaccounting成本会计v.花费e.g.Theofficefurnitureofourcompanycostsus$5,000.unitcost单个成本totalcost总成本
costofsales(COS)=costofgoodssold(CGS)销货成本salesrevenue销售收入这两个词经常被放在一起做计算
Lectureexamples:
①Acompanysold15computersforUS$1000each. 某公司以1000美元一台的价格售出电脑共15台。
Salesrevenue:
US$1,000×15=US$15,000
[答疑编号811020101]②Acompanysold15computerscostingUS$800eachfortotalUS$15,000. 某公司销售出电脑15台,每台成本为800美元,共收入15,000美元。
costofsales:
US$800×15=US$12,000
Dr.bankdeposit$15,000 借:
银行存款 15,000
Cr.salesrevenue$15,000 贷:
主营业务收入 15,000
Dr.costofsales$12,000借:
主营业务成本 12,000
Cr.inventory--computer$12,000 贷:
库存商品—电脑 12,000[答疑编号811020102]3.初始成本计量Theinventoryshouldbemeasuredatcost.Costincludesthefollowing:
采购成本purchase(price)运费freight存储storingcost
保险费insurance税费tax装卸费loadingandunloadingcost
e.g.DuringJuly,2007,thecompanypurchased200setsofsunshinebrandprintersatthepriceRMB¥410each.RMB¥300offreightwerealsopaid.Dr.printer82,300
Cr.bankdeposit82,300
借:
固定资产—打印机 82300
贷:
银行存款 823004.发出存货的成本计量Specificidentification个别计价法unitcost×no.ofunit=totalcost
Weightedaverage加权平均法
unit
Unitcost($)
Totalcost($)
Unitsold
Beginninginventory,May1
500
10.00
5,000
any1000unitsamong1800
Purchase,May7
800
10.50
8,400
Purchase,May20
300
11.00
3,300
Purchase,May26
200
11.20
2,240
Goodsavailableforsale
1800
18,940÷1800≈10.52②
18,940①
Costofgoodssold
1000
10.52
10.52×1,000=10,520
Endinginventory,May30
800
18,940-10,520=8,420
[答疑编号811020103]Movingaverage移动平均法First-in,First-out(FIFO)先进先出法
unit
Unitcost($)
Totalcost($)
Unitsold
Beginninginventory,May1
500
10.00
5,000
500
Purchase,May7
800
10.50
8,400
800
Purchase,May20
300
11.00
3,300
200outof300
Purchase,May26
200
11.20
2,240
Goodsavailableforsale
1800
18,940
First1500units
Costofgoodssold
1500
(500×$10.00)+(800×$10.50)+(200×$11.00)=15,600
Endinginventory,May30
300
18,940-15,600=3,340
[答疑编号811020104]5.期末存货的计量endinginventory
Lowerofcostormarketrule(LCMrule)成本与市场孰低法Cost成本marketvalue(fairvalue)公允价值carryingvalue账面成本netrealizablevalue可变现净值=estimatedsaleprice估计售价-relatedcostsandtax估计销售费用和税金*contractprice合同价格salesprice销售价格 存货跌价准备的计提Dr.managementcost—Dr.managementcost-lossonmarketpricedeclineofinventories 资产减值损失Cr.reserveformarketpricedeclineofinventories 存货跌价准备Lectureexample:
IftheoriginalcostoftheinventoryheldbyABCcompanywasUS$2,000,anditsestimatedtotalsalepricewouldbe$2,100andotherexpenseforthesaleswouldbe$200.Thenetrealizablevalueforthoseinventory:
US$1,900=$2,100-$200
Dr.managementcost-lossonmarketpricedeclineofinventories100
Cr.reserveformarketpricedeclineofinventories100
[答疑编号811020105]Lectureexamples:
Atthebeginningoftheyear,Lindacompanyheld1500desklampscostingRMB¥50.00each.Duringtheyearitpurchasedanadditional500lampsforRMB¥55.00each.Thecompanysold1800units.YouarerequiredtocomputethecostofgoodssoldandendinginventoryandmakethenecessaryjournalentryforthebusinessassumingFIFOmethodareuse.Bytheendoftheyear,itwasreportedthatthemarketpriceofthistypeoflamphasdeclinedtoRMB¥52.00each.YouarealsorequiredtopreparethenecessaryjournalentryonDecember31forthecompany.[答疑编号811020106]
①inventorypurchase
Dr:
inventory27500
Cr:
bankdeposit27500(500*55)②inventorysales(FIFOmethodwillbeusedtocalculatetheCGS)costofgoodssold(CGS)=1500*50+300*55=91500
endinginventory=1500*50+500*55-91500=11000Dr:
bankdeposit***
Cr.salesrevenue***
Dr:
costofsales91500
Cr.inventory--desklamp91500
③reserveformarketpricedeclineofinventoriesnetrealizablevalue=200*52=10400
Dr:
managementcost-lossonmarketpricedeclineofinventorie600(11000-10400)Cr.reserveformarketpricedeclineofinventories600
第三讲 固定资产
授课内容和教学目标:
该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。
通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解,并进行常见的计算和会计处理。
1.Non-currentassets
current:
adj.流通的;当前的currentassets流动资产currentliabilities短期负债non-current:
加否定前缀non-currentassets固定资产non-currentliabilities长期负债e.g.Assetsareusuallydividedintocurrentassetsandnon-currentassetsonthebalancesheet.2.常见的固定资产building建筑物plant厂房machinery机械equipment设备vehicles车辆fixture固定设施3.固定资产的初始计量Acquisitioncost购置成本acquirev.获得,取得acquisitionn.e.g.Ourcompanyacquiredafamouslocalhotelfor$105,000inOctober.Acquisitioncostincludessomeothernecessarycosts.
purchaseprice买价transportationcost运费installationcost安装费用tax税金等*historicalcost:
原始成本Lectureexamplee.g.ABCcompanypurchasedapieceofequipmentwithalistprice(价目表价格)ofRMB¥60,000onJanuary1,2008.Thefollowingcostwasrelatedtotheequipmentpurchase:
frightcostof¥1,000wereincurred;apollution-controldevicewascompulsivelyrequiredtobeinstalledatacostof¥2,500;loadingandunloadingfeeof¥800.pleasecalculatetheacquisitioncostoftheequipment.[答疑编号811030101]Listprice¥60,000freightcosts1,000pollution-control2,500loadingandunloadingfee800totalAcquisitionCost¥64,300fairvalue公允价值marketvalue市场价值LectureexampleEdisoncompanyownsachainofrestaurants.OnJanuary1,2008,thecompanyacquiredarestaurantfromitscompetitorfor$40,000.Thefairvalueoftheassetswasassessedasfollowing:
thebuildinghadamarketvalueof$35,000,theequipmentshadthefairvalueof$10,000andthefixturesof$5,000.Q:
what’stheacquisitioncostofeachasset?
Prepareajournalentrytorecordtheacquisition.[答疑编号811030102]Totalacquisitioncost:
$40,000Totalfairvalueoftheacquiredassets:
$35,000+$10,000+$5,000=$50,000MarketValueAcquisitionCostbuilding35,00028,000=40,000×(35,000÷50,000)equipment10,0008,000=40,000×(10,000÷50,000)fixture5,0004,000=40,000×(5,000÷50,000)50,00040,000Dr.building28,000Dr.equipment8,000Dr.fixture4,000Cr.bankdeposit40,000借:
固定资产――建筑物 28,000――设备8,000――固定设施4,000 贷:
银行存款40,0004.Depreciation折旧depreciationn.折旧,损耗(有些资产)amortization摊销(无形资产)accumulateddepreciation累积折旧depreciationexpense折旧费用depreciatev.depreciab