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会计英语大全
第一讲 会计英语的常用术语
n..账,账目a/c;账户
T型账户;accountpayable应付账款receivable应收账款);
concepts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
*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,
liabilities,应计未付负债
ofaccountinginformation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
ofaccounting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)
totalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.
2)Liabilities:
负债
fundsprovidedbythecreditors.creditor债权人,赊销方
–currentliabilities当期负债
non-currentliabilities长期负债
totalliabilities
accountpayable应付账款loan贷款advancefromcustomers预收款
bond债券(由政府发行,governmentbond/treasurybond政府债券,国库券)
debenture债券(由有限公司发行)
3)Owners’equity:
所有者权益(Netassets)
fundsprovidedbytheinvestors.Investor投资者
–paidincapital(contributedcapital)实收资本
–shares/capitalstock(.)股票
retainedearnings留存收益
同时记住几个单词dividend分红
beginningretainedearningsendingretainedearnings
–reserve储备金(资产重估储备金,股票溢价账户)
companyoffered/issued10,000sharesatthepriceofUS$each.
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
statement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
cycle
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
练习
1)purchasesofinventoryincashforRMB¥3,000现金人民币3,000元购买存货
3,000 借:
存货3,000
3,000 贷:
现金3,000
2)salesonaccountofUS$10,000 赊销方式销售,收入10,000美元
receivable10,000 借:
应收账款10,000
revenue10,000 贷:
销售收入10,000
3)paidRMB¥50,000insalaries&wages支付工资人民币50,000元
&salariesexpense50,000 借:
职工薪酬50,000
deposit50,000 贷:
银行存款50,000
4)cashsaleofUS$1,180销售收入现金1,180美元
1,180 借:
现金1,180
revenue1,180 贷:
销售收入1,180
5)pre-paidinsuranceforUS$12,000预付保险费12,000美元
insurance12,000 借:
预付保险12,000
deposit12,000 贷:
银行存款12,000
第二讲 存 货
n.存货,库存(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
valuation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
.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1]
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$12,000
deposit 15,000 借:
银行存款 15,000
revenue 15,000 贷:
主营业务收入 15,000
ofsales 12,000 借:
主营业务成本 12,000
12,000 贷:
库存商品—电脑 12,000
[答疑编号2]
3.初始成本计量
Theinventoryshouldbemeasuredatcost.Costincludesthefollowing:
采购成本purchase(price)运费freight存储storingcost
保险费insurance税费tax装卸费loadingandunloadingcost
July,2007,thecompanypurchased200setsofsunshinebrandprintersatthepriceRMB¥410each.RMB¥300offreightwerealsopaid.
Dr.printer 82,300
Cr.bankdeposit 82,300
借:
固定资产—打印机 82300
贷:
银行存款 82300
4.发出存货的成本计量
Specificidentification个别计价法
unitcost×no.ofunit=totalcost
Weightedaverage加权平均法
unit
Unitcost($)
Totalcost($)
Unitsold
Beginninginventory,May1
500
5,000
any1000unitsamong1800
Purchase,May7
800
8,400
Purchase,May20
300
3,300
Purchase,May26
200
2,240
Goodsavailableforsale
1800
18,940÷1800≈②
18,940①
Costofgoodssold
1000
×1,000=10,520
Endinginventory,May30
800
18,940-10,520=8,420
[答疑编号3]
Movingaverage移动平均法
First-in,First-out(FIFO)先进先出法
unit
Unitcost($)
Totalcost($)
Unitsold
Beginninginventory,May1
500
5,000
500
Purchase,May7
800
8,400
800
Purchase,May20
300
3,300
200outof300
Purchase,May26
200
2,240
Goodsavailableforsale
1800
18,940
First1500units
Costofgoodssold
1500
(500×$)+(800×$)+(200×$)=15,600
Endinginventory,May30
300
18,940-15,600=3,340
[答疑编号4]
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-lossonmarketpricedeclineofinventories 100
Cr.reserveformarketpricedeclineofinventories 100
[答疑编号5]
Lectureexamples:
Atthebeginningoftheyear,Lindacompanyheld1500desklampscostingRMB¥each.Duringtheyearitpurchasedanadditional500lampsforRMB¥each.Thecompanysold1800units.
YouarerequiredtocomputethecostofgoodssoldandendinginventoryandmakethenecessaryjournalentryforthebusinessassumingFIFOmethodareuse.
Bytheendoftheyear,itwasreportedthatthemarketpriceofthistypeoflamphasdeclinedtoRMB¥each.YouarealsorequiredtopreparethenecessaryjournalentryonDecember31forthecompany.
[答疑编号6]
①inventorypurchase
Dr:
inventory 27500
Cr:
bankdeposit 27500(500*55)
②inventorysales(FIFOmethodwillbeusedtocalculatetheCGS)
costofgoodssold(CGS)=1500*50+300*55=91500
endinginventory=1500*50+500*55-91500=11000
Dr:
bankdeposit ***
revenue ***
Dr:
costofsales 91500
Cr.inventory--desklamp 91500
③reserveformarketpricedeclineofinventories
netrealizablevalue=200*52=10400
Dr:
managementcost-lossonmarketpricedeclineofinventorie 600()
Cr.reserveformarketpricedeclineofinventories 600
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。
assets
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
areusuallydividedintocurrentassetsandnon-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.
companyacquiredafamouslocalhotelfor$105,000inOctober.
Acquisitioncostincludessomeothernecessarycosts.
purchaseprice买价transportationcost运费
installationcost安装费用tax税金等
*historicalcost:
原始成本
Lectureexample
companypurchasedapieceofequipmentwithalistprice(价目表价格)ofRMB¥60,000onJanuary1,followingcostwasrelatedtotheequipmentpurchase:
frightcostof¥1,000wereincurred;apollution-controldevicewascompulsivelyrequired
tobeinstalledatacostof¥2,500;loadingandunloadingfeeof¥calculatethe
acquisitioncostoftheequipment.
[答疑编号1]
Listprice¥60,000
freightcosts1,000
pollution-control2,500
loadingandunloadingfee800
totalAcquisitionCost¥64,300
fairvalue公允价值marketvalue市场价值
Lectureexample
EdisoncompanyownsachainofJanuary1,2008,thecompanyacquiredarestaurantfromitscompetitorfor$40,fairvalueoftheassetswasassessedasfollowing:
thebuildinghadamarketvalueof$35,000,theequipmentshadthefairvalueof$10,000andthefixturesof$5,000.
Q:
what’stheacquisitioncostofeachasset?
Prepareajournalentrytorecordtheacquisition.
[答疑编号2]
Totalacquisitioncost:
$40,000
Totalfairvalueoftheacquiredassets:
$35,000+$10,000+$5,000=$50,000
MarketValueAcquisitionCost
building35,00028,000=40,000×(35,000÷50,000)
equipment10,0008,000=40,000×(10,000÷50,000)
fixture5,0004,000=40,000×(5,000÷50,000)
50,00040,000
28,000
8,000
4,000
deposit40,000
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40,000
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.
depreciableadj.
·depreciationbase折旧基数—historicalcostofass