会计英语Word文档下载推荐.docx

会计英语Word文档下载推荐.docx

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英语基础较差的考生朋友不要慌乱，心态要放平和，力争前面的100分，如果时间允许可尝试做英语附加题。

二、可能的题型

因为只有10分的英语题，所以估计出客观题的可能性不大，很有可能是主观题，并且是专业题。

题型可能包括：

名词解释，英汉互译，问答（理论性的或业务性的）。

根据2007年的英语附加题判断，今年的会计英语附加题仍有很大可能是业务核算题。

三、会计英语讲解

Accounting

一、主要专业术语和基本概念

1.Financialreporting（财务报告）includesnotonlyfinancialstatementsbutalsoothermeansofcommunicatinginformationthatrelates,directlyorindirectly,totheinformationprovidedbyabusinessenterprise’saccountingsystem----thatis,informationaboutanenterprise’sresources,obligations,earnings,etc.

2.Objectivesoffinancialreporting：

财务报告的目标

Financialreportingshould：

（1）Provideinformationthathelpsinmakinginvestmentandcreditdecisions.

（2）Provideinformationthatenablesassessingfuturecashflows.

（3）Provideinformationthatenablesuserstolearnabouteconomicresources,claimsagainstthoseresources,andchangesinthem.

3.Basicaccountingassumptions基本会计假设

（1）Economicentityassumption会计主体假设

Thisassumptionsimplysaysthatthebusinessandtheownerofthebusinessaretwoseparatelegalandeconomicentities.Eachentityshouldaccountandreportitsownfinancialactivities.

（2）Goingconcernassumption持续经营假设

Thisassumptionstatesthattheenterprisewillcontinueinoperationlongenoughtocarryoutitsexistingobjectives.

Thisassumptionenablesaccountantstomakeestimatesaboutassetlivesandhowtransactionsmightbeamortizedovertime.

Thisassumptionenablesanaccountanttouseaccrualaccountingwhichrecordsaccrualanddeferralentriesasofeachbalancesheetdate.

（3）Timeperiodassumption会计分期假设

Thisassumptionassumesthattheeconomiclifeofabusinesscanbedividedintoartificialtimeperiods.

Themosttypicaltimesegment=CalendarYear

Nextmosttypicaltimesegment=FiscalYear

（4）Monetaryunitassumption货币计量假设

Thisassumptionstatesthatonlytransactiondatathatcanbeexpressedintermsofmoneybeincludedintheaccountingrecords,andtheunitofmeasureremainsrelativelyconstantovertimeintermsofpurchasingpower.

Inessence,thisassumptiondisregardstheeffectsofinflationordeflationintheeconomyinwhichtheentityoperates.

Thisassumptionprovidessupportforthe"

HistoricalCost"

principle.

4.Accrual-basisaccounting权责发生制会计

5.Qualitativecharacteristics会计信息质量特征

（1）Reliability可靠性

Foraccountinginformationtobereliable,itmustbedependableandtrustworthy.

Accountinginformationisreliabletotheextentthatitis：

Verifiable：

meansthatinformationhasbeenobjectivelydetermined,arrivedat,orcreated.Morethanonepersoncouldconsiderthefactsofasituationandreachasimilarconclusion.

Representationallyfaithful：

thatsomethingiswhatitisrepresentedtobe.Forexample,ifamachineislistedasafixedassetonthebalancesheet,thenthecompanycanprovethatthemachineexists,isownedbythecompany,isinworkingcondition,andiscurrentlybeingusedtosupporttherevenuegeneratingactivitiesofthecompany.

Neutral：

meansthatinformationispresentedinaccordancewithgenerallyacceptedaccountingprinciplesandpractices,andwithoutbias.

（2）Relevance相关性

Relevantinformationiscapableofmakingadifferenceinthedecisionsofusersbyhelpingthemtoevaluatethepotentialeffectsofpast,present,orfuturetransactionsorothereventsonfuturecashflows（predictivevalue）ortoconfirmorcorrecttheirpreviousevaluations（confirmatoryvalue）.

（3）Understandability可理解性

Understandabilityisthequalityofinformationthatenablesuserswhohaveareasonableknowledgeofbusinessandeconomicactivitiesandfinancialreporting,andwhostudytheinformationwithreasonablediligence,tocomprehenditsmeaning.

（4）Comparability可比性

Comparability：

suggeststhataccountinginformationthathasbeenmeasuredandreportedinasimilarmannerbydifferententerprisesshouldbecapableofbeingcomparedbecauseeachoftheenterprisesisapplyingthesamegenerallyacceptedaccountingprinciplesandpractices.

Consistency：

suggeststhatanentityhasusedthesameaccountingprincipleorpracticefromoneperiodtoanother,therefore,ifthedollaramountreportedforacategoryisdifferentfromoneperiodtothenext,thenchancesarethatthedifferenceisduetoachangelikeanincreaseordecreaseinsalesvolumeratherthanbeingduetoachangeinthemethodofcalculatingthedollaramount.

（5）Substanceoverform实质重于形式

Substanceoverformemphasizestheeconomicsubstanceofaneventeventhoughitslegalformmayprovideadifferentresult.

Itrequiresthatbusinessenterpriseshouldperformaccountingrecognition,measurementandreportinginaccordancewiththeeconomicsubstanceratherthanthelegalformofaneventortransaction.

（6）Materiality重要性

Informationismaterialifitsomissionormisstatementcouldinfluencetheresourceallocationdecisionsthatusersmakeonthebasisofanentity’sfinancialreport.Materialitydependsonthenatureandamountoftheitemjudgedintheparticularcircumstancesofitsomissionormisstatement.Decidingwhenanamountismaterialinrelationtootheramountsisamatterofjudgmentandprofessionalexpertise.

（7）Conservatism谨慎性

Conservatismdictatesthatwhenindoubt,choosethemethodthatwillbeleastlikelytooverstateassetsandincome,andunderstateliabilitiesandexpenses.

（8）Timeliness及时性

Timelinessmeanshavinginformationavailabletodecisionmakersbeforeitlosesitscapacitytoinfluencedecisions.Ifinformationbecomesavailableonlyafterthetimethatadecisionmustbemade,ithasnocapacitytoinfluencethatdecisionandthuslacksrelevance.

6.Basicaccountingelements基本会计要素

（1）Asset资产

Anassetisaresourcethatisownedorcontrolledbyanenterpriseasaresultofpasttransactionsoreventsandisexpectedtogenerateeconomicbenefitstotheenterprise.

（2）Liability负债

Aliabilityisapresentobligationarisingfrompasttransactionsoreventswhichareexpectedtogiverisetoanoutflowofeconomicbenefitsfromtheenterprise.

Apresentobligationisadutycommittedbytheenterpriseundercurrentcircumstances.Obligationsthatwillresultfromtheoccurrenceoffuturetransactionsoreventsarenotpresentobligationsandshallnotberecognizedasliabilities.

（3）owners’equity所有者权益

Owners’equityistheresidualinterestintheassetsofanenterpriseafterdeductingallitsliabilities.

Owners’equityofacompanyisalsoknownasshareholders’equity.

（4）Revenue收入

Revenueisthegrossinflowofeconomicbenefitsderivedfromthecourseofordinaryactivitiesthatresultinincreasesinequity,otherthanthoserelatingtocontributionsfromowners.

（5）Expense费用

Expensesarethegrossoutflowofeconomicbenefitsresultedfromthecourseofordinaryactivitiesthatresultindecreasesinowners’equity,otherthanthoserelatingtoappropriationsofprofitstoowners.

（6）Profit利润

Profitistheoperatingresultofanenterpriseoveraspecificaccountingperiod.Profitincludesthenetamountofrevenueafterdeductingexpenses,gainsandlossesdirectlyrecognizedinprofitofthecurrentperiod,etc.

7.Fivemeasurementattributes会计计量属性

（1）Historicalcost历史成本

Assetsarerecordedattheamountofcashorcashequivalentspaidorthefairvalueoftheconsiderationgiventoacquirethematthetimeoftheiracquisition.Liabilitiesarerecordedattheamountofproceedsorassetsreceivedinexchangeforthepresentobligation,ortheamountpayableundercontractforassumingthepresentobligation,orattheamountofcashorcashequivalentsexpectedtobepaidtosatisfytheliabilityinthenormalcourseofbusiness.

（2）Currentreplacementcost现时重置成本

Assetsarecarriedattheamountofcashorcashequivalentsthatwouldhavetobepaidifasameorsimilarassetwasacquiredcurrently.Liabilitiesarecarriedattheamountofcashorcashequivalentsthatwouldbecurrentlyrequiredtosettletheobligation.

（3）Netrealizablevalue可实现净值

Assetsarecarriedattheamountofcashorcashequivalentsthatcouldbeobtainedbysellingtheassetintheordinarycourseofbusiness,lesstheestimatedcostsofcompletion,theestimatedsellingcostsandrelatedtaxpayments.

（4）Presentvalue现值

Assetsarecarriedatthepresentdiscountedvalueofthefuturenetcashinflowsthattheitemisexpectedtogeneratefromitscontinuinguseandultimatedisposal.Liabilitiesarecarriedatthepresentdiscountedvalueofthefuturenetcashoutflowsthatareexpectedtoberequiredtosettletheliabilitieswithintheexpectedsettlementperiod.

（5）Fairvalue公允价值

Assetsandliabilitiesarecarriedattheamountforwhichanassetcouldbeexchanged,oraliabilitysettled,betweenknowledgeable,willingpartiesinanarm’slengthtransaction.

8.Financialstatements财务报表

（1）Balancesheet资产负债表

Abalancesheetisanaccountingstatementthatreflectsthefinancialpositionofanenterpriseataspecificdate.

（2）Incomestatement损益表

Anincomestatementisanaccountingstatementthatreflectstheoperatingresultsofanenterpriseforacertainaccountingperiod.

（3）Statementofcashflows现金流量表

Acashflowstatementisanaccountingstatementthatreflectstheinflowsandoutflowsofcashandcashequivalentsofanenterpriseforacertainaccountingperiod.

（4）Statementofchangesinowners’equity所有者权益变动表

Astatementofchangesinowners’equityreportsthechange