会计英语1.docx
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会计英语1.docx
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会计英语1
Abbreviation简写,缩写
Accrue应计
Accountnumber账户代码
Accountpayable应付账款
Accountreceivable应收账款
Accruedcharge应计费用
Accounttitle账户名
Accountingequation会计等式
Accumulation累计额
Accrualentry应计分录
Accrual-basisaccounting权责发生制
Accruedexpense应计费用,预提费用
Accruedrevenues应计收入
Accumulateddepreciation累计折旧
Adjustingentry调整分录
Amortization摊销
Auditing审计Auditor审计员
Autonomous自治的,自主的
Balance余额
Bankdepositslip银行余款单
Beginninginventory期初存货
Bookkeeping簿记
Bookvalue账面价值
Branchoutlet分支机构
Budgeting预算编制
Cashflow现金流量Cashsale现销
Cashdisbursementjournal现金支出日记账
Cashreceiptsjournal现金收入日记账
Cashregister收银机
Cashbasis收付实现制
Capital资本
Catch-all包罗一切
Capitalasset资本资产
Chequestub支票存根
Chronologicalrecord序时账簿
Classification分类
Closingtheaccount账户结账
Closingentry结账分录
Co-owner共同合伙人
Convertibledebenture可转换债券
Contraassetaccount资产备抵账户
Costofgoodssold销售成本
Compensation报酬,赔偿
Controlaccount控制账户,统驭账户
Creditside贷方Creditor债权人
Currency现金
Decision-making决策
Debitside借方Debtor债务人
Depreciation折旧
Debtradio负债比率
Deferredincometax递延所得税
Deficiency缺陷,不足
Denote代表,意味着
Designation指示,指定
Divided股利,红利
Difference差额
Disbursement支付
Discount折现;贴现;贴现息;折扣
Double-entrybookkeeping复式账户
Drawing提款Duedates到期日
Economicentity经济实体Entry分录
Endingcapitalbalance期末资本余额
Endingbalance期末余额
Endinginventory期末存货
Enhancement增加Excess过量,超过
Expulsion驱除,开除Ethics伦理,道德
Externalusers外部试用者
Evaluation评估
Facevalue面值Financing融资
Fixedasset固定资产Fiscalyear会计年度
FOB离岸价Franchise特许权
Freightcharge运费Freightin购货运费
Generalexpenses行政费用、管理费用
Generaljournal普通日记账
GeneralLedger总分日记账
Goodwill商誉
Incometaxpreparation所得税申报
Incomestatement收益表
Incomesummary收益汇总
Inventoryturnover存货周转率
Internaldecision-makers内部决策者
Interim临时性
Installment分期付款
Intangibleasset无形资产
Interimstatement临时报表
Interestpayable应付利息
Invoice发票
Invoicedate开票日
Invoiceregister发票登记簿
Journal日记账,分录帐
Journalentry日记账分录
Journalize编制分录
Levy征税Ledger分类账Liability负债
Liquidation清算Liquidity流动性
Listing登记,编表,列入清单
Mandatory强制性的
Manualaccounting手工记账
Managerialaccounting管理会计
Matchingprincipal配比原则
Minus扣除,减去
Multinationalcorporation跨国公司
Multiple-stepincomestatement多步式收益表
Naturalphilosophy自然哲学
Netearning净收益
Netpurchase购货净额
Netloss净亏损,净损失
Netsalesrevenue购货净收入
Notereceivable应收票据
Nonrecurring非经常性
Norm正常性
Nominalaccount虚账户
Nonprofitorganization非营利性组织
Overstate虚计,多计
Payroll发放的工资额
Partnership合伙制Penalty处罚,惩罚
postingreferencecolumn过账备查账
Pool集中(智慧等)
Promissorynote期票,本票
Preferredshare优先股
Prepaidrent预付租金
Prepaidinsurance预付保险金
Prompt快速的
Profit-Oriented以营利为目的
Purchasediscount进货折旧
Purchaseofinventory购货存货
Purchasejournal购买日记账
Purchasereturnandallowance购货退还和折让
Realaccount实账户
Renderingservice提供劳务
Revenueprincipal收入原则
Salesdiscount销售折扣
Salesreturnsandallowance销售退回、折让
Salesreceipt销售票据
Scheduledpayments计划还款额
Securities有价证券
Shippingcost运输费用
Single-stepincomestatement单步式收益表
Sophisticated复杂的
Streamline精简,简化;流水账
Subtotal分合计,小计
SubsidiaryLedger明细分类账
Taxespayable应交税金
Taxingauthorities税务部门
Terminology术语
Theaccountingcycle会计周期
Theaccountingperiod会计分期
Thebalancesheet资产负债表
Thefinishedversion最终版本
Theprincipleofduality二重性原则
Thepermanent(real)account永久(实)账户
Theperiodicinventorymethod实地盘存法
Theresultingcost最终成本
Thestatementofchangeinfinancialposition财务状况变动表
Thestatementofowner’sequity业主权益表
Thestatementofretainearning留存收益表
Time-periodconcept期间原则
Tietogether把两者联系起来
Trialbalance(sheet)试算平衡(表)
Transaction交易
Transportationcost运输成本
Unadjusted未调整的Understate少计
Unearthedexpense预提费用
Unearthedrevenue预收收入
Unearthedservicerevenue预收劳务收入
Utilitiesexpense公共事业支出,公共事业费
Verification证实,确定Vital重要的
Wearandtear自然损耗
Withdrawal抽资,退股,提款
Writtenpromise书面的承诺
Worksheet工作底稿(表)
Wholesale批发商
单选
Aprocedural(c.bookkeeping)
Accountingis...system(d.alloftheabove)
Accountinginformation(d.alloftheabove)
Anaccounthastwo(a.debit)
Abusiness(c.$80000)
Accumulateddepreciation(a.balancesheet)
Anincreaseinturnover(a.higherprofit)
Amerchandisingcompany(b.inventory)
Beginninginventory($28500)
Financialaccountingcovers(c.preparing)
Five-starCO.(c,corporation)
GAAP(b.theaccrual-basisaccounting)
Isbelongedto(b.salesforecasts)
Isthenetincrease(income)
Isthebasisfor(b.matchingprinciple)
Isacategoryof(a.prepaidexpense)
Ifabuyerchooseto(b.purchaseallowance)
Ifmerchandise...paymentwouldbe($10)
Onamultiple-stepterm(c.grossmargin)
Postingistheprocessof(d...theledger)
Salestotal$440000,costof(c.$230000)
Salesrevenue$440000..margin(b.$23000)
Twogeneralclassification(b.public)
Thereport’susersof(c.general)
Thereportsoffinancial(b.double-entry)
Thebehaviorof(d.deceiving)
Theresolutionof(d.allofabove)
Theeconomic(a.assets)
Theperformanceof(a.owner’sequity)
Thebasicstructureof(d.alloftheabove)
Thepurchase..bya(c.land..cash)
Thepurchase..balanceisto(a.indicate)
Theearningof..bya(b.receivable)
Theaccountcredited(d.accountsreceivable)
Thetrialbalanceis(d.noneoftheabove)
Thetrialbalanceis(a.internalrecords)
Theaccountantspreparethe(b.postingto)
Thereportofassets,liabilities(b.balance)
Thefinancial..timeperiod..(c.income)
Thelinksbetween(c.bothoftheabove)
Themajorexpenseofa(a.costofgoodssold)
Thefocalpointof(a.financialstatements)
Theworksheet(d.convenientdevice)
Theusefulnessof(d.alltheabove)
Theclosingentryfor(c.incomesummary)
Thepurpose..balanceis(b.thestarof)
Thelargestexpenseof(d.costofgoods)
Theincome..istermed(c.single-stepform)
UnderFOBdestination,whopays(b.seller)
Which...businessorganization(d.corporation)
Which...liabilitiesaccount(c.unearned)
Which...thecategoryof..(b.wagespayable)
Why...recordtransaction..(c.tohavea..)
Whatisthenormalbalance(a.debit)
Whichincome..operation(d.multiple-step)
Which...currentassets(b.accountreceivable)
Which...notcurrentliabilities(c.long-term)
Which...inventoryturnover(b.inventory)
Wageexpensesis(c.incomestatement)
Which...notanaccount(sales)
Themostbasicaccounting(c.oneyear)
Which..acontraaccount(c.accumulated)
Which..incomefromoperations(d.multiple)
Which...isnotclosed(c.prepaidinsurance)
Which...NationCo.(d.grossmargin)
When...anexpense(b.soldtothecustomer)
Which..theinvoiceday(d.$45)
Which...closingentries(c.costofgoods)
分录Theadjustingentries
①accruedadvertisingexpense.creditaccountspayable..
Dr.advertisingexpenseCr.accountspayable
②Accruedsalary(expenseat…)
Dr.SalaryexpenseCr.Salarypayable
③Accruedservicerevenue
Dr.AccountsreceivableCr.Servicerevenue
④Accruedinterestexpense
Dr.interestexpenseCr.intesestpayable
⑤Accruedwagesexpense
Dr.wagesexpenseCr.wagespayable
⑥Accruedsalescommissions
Dr.salescommissionsexpense
Cr.salescommissionspayable
⑦Depreciation…/...bezero.......
Dr.Depreciationexpense
Cr.Accumulateddepreciation
⑧Interestexpense....
Dr.InterestexpenseCr.Interestpayable
⑨Interestrevenue,$4i00
Dr.InterestreceivableCr.Interestrevenue
⑩Prepaidinsuranceexpiredduringtheyear
Dr.InsuranceexpenseCr.Prepaidinsurance
⑾.Prepaidrentstillinforceat.....
Dr.RentexpenseCr.Prepaidrent
⑿.Salaryexpense.../owedbutnotpaid
Dr.SalaryexpenseCr.Salarypayable
⒀servicerevenue.......
Dr.AccountsreceivableCr.Servicerevenue
⒁Suppliesusedduring....
Dr.SuppliesexpenseCr.Supplies
⒂unearnedservicerevenue...
Dr.unearnedservicerevenue
Cr.servicerevenue
⒃unearnedcommissionrevenuestill..
Dr.unearnedcommissionrevenue
Cr.commissionrevenue
XXXXX
Preparationofadjustedtrialbalance
XXX,200X
Accounttrialbalanceadjustmentsadjusted
Titletrialbalance
Debitcredit
Closingentries
①Dr.ServicerevenueCr.Incomesummary
②Dr.Incomesummary
Cr.SalaryexpenseRentexpense
SuppliesexpenseDepreciationexpense
UtilitiesexpenseInsuranceexpense
InterestrevenuePropertytaxexpense
③Dr.Incomesummary①-②Cr.Capital①-②
④Dr.CapitalCr.Withdrawals文中
Capital=Capital文中+③-④
XXXXX
Worksheet
ForthemouthendedXXX,200X
Accounttrialadjustadjustedincomeba..ce
Titleba.cementstrialba..estatementsheet
dcdc
withdrew下面一个XX
expenseXX
……
total
XXXXX
Incomestatement
ForthemouthendedXXX,200X
Revenues
ServicerevenueX①
Expense
WageexpenseX
…..
Totalexpense②
Netincome①-②=③
XXXXX
Statementofowner’sequity
ForthemouthendedXXX,200X
MariaLopez,Capital,April1,200X文中①
Add:
Netincome③
①+③=④
Less:
Withdrawals文中⑤
MariaLopez,Capital,April30,200X④-⑤
①purchase$2000ofinventory...andFOB
Dr.purchase2000Cr.Accountspayable2000
②returned$300ofdefective...purchase...
Dr.Accountspayable300
Cr.purchasereturnsandallowances300
③paidfreightbillof$110...
Dr.freightin110Cr.cash110
④soldinventoryfor...cash..paymenttermon..
Dr.cash400accountsreceivable1800
Cr.salesrevenue2200
⑤paidamountowed..purchase..andthereturn
Dr.accountspayable1700
Cr.cash1666purchasediscount34
⑥grantedasalesallowance...
Dr.Salesreturnsandallowance800
Cr.Accountsreceivable800
⑦receivedcashfrom...andthediscount
Dr.cash980salesdiscount20
Cr.accountsreceivable1000
分录
1Borrowcashfrombankonapromissorynote
Dr.cashCr.notepayable
2Johnvinesinvested$65000ofcash
(initialinvestmentbyowner)
Dr.cashCr.johnvines,capital
3PaycashforlandDr.landCr.cash
4Paycashonaccountspayable
Dr.accountspayableCr.cash
5Payexpenses:
salary;rent
Dr.salaryex
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