会计英语大全备课讲稿.doc

(精)会计英语大全

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第一讲　会计英语的常用术语

1.account n..账，账目 a/c；账户
　　e.g.T-account: T型账户；account payable应付账款 receivable 应收账款）；
　　2.Accounting concepts 会计的基本前提
　　1）accounting entity 会计主体；entity 实体，主体
　　2）going concern 持续经营
　　3）accounting period 会计分期
　　financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的）
　　4）money measurement货币计量
*权责发生制accrual basis.
　　accrual n.本身是应计未付的意思，
　　accrue v.应计未付，应计未收，
　　e.g.accrued liabilities，应计未付负债
　　3.Quality of accounting information 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 substance over form
　　（6）重要性 materiality
　　（7）谨慎性 prudence
　　（8）及时性 timeliness
　　4.Elements of accounting会计要素
　　1）Assets: 资产
　　– current assets 流动资产
　　cash and cash equivalents 现金及现金等价物 （bank deposit）
　　inventory存货　　receivable应收账款　　prepaid expense 预付费用
　　– non-current assets 固定资产
　　property （land and building） 不动产, plant 厂房, equipment 设备 （PPE）
　　e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.
　　2）Liabilities: 负债
　　funds provided by the creditors. creditor债权人，赊销方
　　– current liabilities 当期负债
　　non-current liabilities 长期负债
　　total liabilities
　　account payable应付账款 loan贷款 advance from customers 预收款
　　bond债券（由政府发行, government bond /treasury bond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 （Net assets）
　　funds provided by the investors. Investor 投资者
　　– paid in capital （contributed capital） 实收资本
　　– shares /capital stock （u.s.） 股票
　　retained earnings 留存收益
　　同时记住几个单词dividend 分红
　　beginning retained earnings ending retained earnings
　　– reserve 储备金 （资产重估储备金，股票溢价账户）
　　e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.
　　4）Revenue: 收入
　　sales revenue销售收入 interest revenue利息收入 rent revenue租金收入
　　5）Expense: 费用
　　cost of sales销售成本, wages expense工资费用
　　6）Profit （income, gain）:利润 net profit, net income
　　5.Financial statement 财务报表
　　1）balance sheet 资产负债表
　　2）income statement 利润表
　　3）statement of retained earnings 所有者权益变动表
　　4）cash flow statement 现金流量表
　　6.Accounting cycle
　　1）journal entries 日记账　　　　general journal　总日记账
　　general ledger　总分类账 　　　　trial balance试算平衡表
　　adjusting entries 　调整分录　　 adjusted trial balance调整后的 试算平衡表
　　Financial statements 财务报表 　 closing entry 完结分录
　　2）Dr.—Debit 借 Cr.—Credit 贷
　　Double-entry system 复式记账
　　7.Exercise 练习
　　1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货
　　Dr.inventory 3,000　　　　　　　　　　　　借：存货 3,000
　　　　Cr.cash 3,000 　　　　　　　　　　　　　　贷：现金 3,000
　　2）sales on account of US$10,000 　　　　赊销方式销售，收入10,000美元
　　Dr.account receivable 10,000　　　　 　　借：应收账款 10,000
　　　 Cr.sales revenue 10,000 　　　　　　　　　贷：销售收入 10,000
　　3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元
　　Dr.wages & salaries expense 50,000 　　借：职工薪酬 50,000
　　　　Cr.bank deposit 50,000　　　　　　　　　 贷：银行存款 50,000
　　4）cash sale of US$1,180 销售收入现金1,180美元
　　Dr.cash 1,180 　　　　　　　　　　　　　　借：现金 1,180
　　　 Cr.sales revenue 1,180　　　　　　　　　　贷：销售收入1,180
　　5）pre-paid insurance for US$12,000 预付保险费12,000美元
　　Dr.prepaid insurance 12,000　　　　　　　借：预付保险 12,000
　　　 Cr.bank deposit 12,000　　　　　　　　　　贷：银行存款 12,000

第二讲　存　货
　　1.Inventory n. 存货，库存（c.f.stock英式英语用法）
　　常见词组 inventory turnover 存货周转率 inventory control 存货控制
　　beginning inventory初始存货 ending inventory 期末存货
　　take a physical inventory 盘库
　　常见的存货形式：
Type of business
Type of inventory
Merchandising company
Merchandise inventory 商品存货
Manufacturing company
Raw materials 原材料
Work in process（WIP）（处在生产过程中的）在制品，半成品
Finished goods成品
　　2.Inventory valuation存货的价值计量
　　cost n. 成本，费用
　　direct costs 直接成本 indirect costs 间接成本　fixed costs 固定成本 cost accounting 成本会计
　　v. 花费
　　e.g. The office furniture of our company costs us $5,000.
　　unit cost 单个成本 total cost 总成本

　　cost of sales （COS） = cost of goods sold（CGS）销货成本
　　sales revenue 销售收入 这两个词经常被放在一起做计算

　　Lecture examples:
　　①A company sold 15 computers for US$1000 each.
　　某公司以1000美元一台的价格售出电脑共15台。
　　Sales revenue: US$1,000×15 = US$15,000
　　[答疑编号811020101]
　　②A company sold 15 computers costing US$800 each for total US$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。
　　cost of sales: US$800×15 = US$12,000
　　Dr.bank deposit　　　　　15,000　　　　　借：银行存款　　　　　15,000
　　　　Cr.sales revenue　　 　　15,000　　　　　贷：主营业务收入　　　15,000
　　Dr.cost of sales　　　　　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
　　The inventory should be measured at cost. Cost includes the following:
　　采购成本purchase（price） 运费freight 存储storing cost
　　保险费insurance 税费tax 装卸费 loading and unloading cost
　　e.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid.
　　Dr. printer　　　　　　　82,300
　　　　Cr. bank deposit　　 　　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
　　Specific identification 个别计价法
　　unit cost × no. of unit = total cost
　　Weighted average 加权平均法

unit
Unit cost （$）
Total cost （$）
Unit sold
Beginning inventory, May 1
500
10.00
5,000
any 1000 units among 1800
Purchase, May 7
800
10.50
8,400
Purchase, May 20
300
11.00
3,300
Purchase, May 26
200
11.20
2,240
Goods available for sale
1800
18,940÷1800 ≈10.52 ②
18,940 ①
Cost of goods sold
1000
10.52
10.52×1,000=10,520
Ending inventory, May 30
800

18,940－10,520 = 8,420
　　[答疑编号811020103]
　　Moving average 移动平均法
　　First-in, First-out （FIFO） 先进先出法

unit
Unit cost（$）
Total cost（$）
Unit sold
Beginning inventory, May 1
500
10.00
5,000
500
Purchase, May 7
800
10.50
8,400
800
Purchase, May 20
300
11.00
3,300
200 out of 300
Purchase, May 26
200
11.20
2,240

Goods available for sale
1800

18,940
First 1500 units
Cost of goods sold
1500

（500×$10.00）+（800×$10.50）+ （200×$11.00）=15,600
Ending inventory, May 30
300

18,940－15,600=3,340
　　[答疑编号811020104]
　　5.期末存货的计量 ending inventory
　　Lower of cost or market rule （LCM rule） 成本与市场孰低法
　　Cost 成本 market value （fair value） 公允价值 carrying value账面成本
　　net realizable value可变现净值＝estimated sale price估计售价－related costs and tax估计销售费用和税金
　　* contract price合同价格 sales price销售价格
　　存货跌价准备的计提
　　Dr. management cost—Dr. management cost-loss on market price decline of inventories　　资产减值损失
　　　　Cr. reserve for market price decline of inventories　　 　　　　　　　　　　　　　　　　　存货跌价准备
　　Lecture example:
　　If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200.
　　The net realizable value for those inventory: US$1,900=$2,100-$200
　　Dr. management cost-loss on market price decline of inventories　　　100
　　　　Cr. reserve for market price decline of inventories　　　　　　　　　　100
　　[答疑编号811020105]
　　Lecture examples：
　　At the beginning of the year, Linda company held 1500 desk lamps costing RMB￥50.00 each. During the year it purchased an additional 500 lamps for RMB￥55.00 each. The company sold 1800 units.
　　You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use.
　　By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company.
　　[答疑编号811020106]
　　①inventory purchase
　　Dr：inventory　　　　　　　27500
　　　　Cr：bank deposit　　　 　　27500（500*55）
　　②inventory sales （FIFO method will be used to calculate the CGS）
　　cost of goods sold（CGS）=1500*50+300*55=91500
　　ending inventory=1500*50+500*55-91500=11000
　　Dr：bank deposit　　　　　　　***
　　　　Cr.sales revenue　　　　　　　***
　　Dr：cost of sales　　　　　　91500
　　　　Cr. inventory--desk lamp　　　91500
　　③reserve for market price decline of inventories
　　net realizable value=200*52=10400
　　Dr: management cost-loss on market price decline of inventorie　　600（11000-10400）
　　　　Cr. reserve for market price decline of inventories　　　　　　　　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。
　　1.Non-current assets
　　current: adj. 流通的；当前的 current assets 流动资产 current liabilities 短期负债
　　non-current：加否定前缀 non-current assets 固定资产 non-current liabilities 长期负债
　　e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.
　　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
　　Acquisition cost购置成本
　　acquire v. 获得，取得 acquisition n.
　　e.g.Our company acquired a famous local hotel for $105,000 in October.
　　Acquisition cost includes some other necessary costs.
　　purchase price买价 transportation cost运费
　　installation cost安装费用 tax税金等
　　*historical cost：原始成本
　　Lecture example
　　e.g.ABC company purchased a piece of equipment with a list price（价目表价格）of RMB￥60,000 on January 1, 2008.The following cost was related to the equipment purchase:
　　fright cost of ￥1,000 were incurred; a pollution-control device was compulsively required
　　to be installed at a cost of ￥2,500; loading and unloading fee of ￥800.please calculate the
　　acquisition cost of the equipment.
　　[答疑编号811030101]
　　List price ￥60,000
　　freight costs 1,000
　　pollution-control 2,500
　　loading and unloading fee 800
　　total Acquisition Cost ￥64,300
　　fair value 公允价值 market value 市场价值
　　Lecture example
　　Edison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.
　　Q: what’s the acquisition cost of each asset? Prepare a journal entry to record the acquisition.
　　[答疑编号811030102]
　　Total acquisition cost: $40,000
　　Total fair value of the acquired assets: $35,000＋$10,000＋$5,000＝$50,000
　　Market Value Acquisition Cost
　　building 35,000 28,000 ＝40,000×（35,000÷50,000）
　　equipment 10,000 8,000 ＝40,000×（10,000÷50,000）
　　fixture 5,000 4,000 ＝40,000×（5,000÷50,000）
　　 50,000 40,000
　　Dr.building 28,000
　　Dr.equipment 8,000
　　Dr.fixture 4,000
　　 Cr.bank deposit 40,000
　　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
　　4.Depreciation折旧
　　depreciation n. 折旧，损耗（有些资产）amortization 摊销（无形资产）
　　accumulated depreciation 累积折旧 depreciation expense 折旧费用
　　depreciate v.
　　depreciable adj.
　　· depreciation base折旧基数— historical cost of assets
　　* book value /carrying value 账目价值（＝historical cost – accumulated depreciation）
　　· estimated residual value/ estimated salvage value预计净残值
　　estimated adj. 预计的，估计的→estimate v. 估计，判断，估价
　　residual adj. 残留的，剩余的
　　salvage n. 海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物
　　* depreciable amount ＝ depreciation base—estimated residual value
　　· estimated useful life 预计使用年限（No.of years）/（No.of production units）
　　useful life 使用寿命，使用年限
　　· 固定资产已提的减值准备
　　· methods:
　　a.straight-line method直线折旧法，平均年限法
　　b.units of production method工作量法
　　Accelerated depreciation 加速折旧法:
　　c.double-declining balance method双倍余额递减法
　　d.sum-of-the-years' digits method年数总和法
　　journal entry 与折旧有关的会计分录
　　Dr.depreciation expense　　　　折旧费用
　　Cr.accumulated depreciation　　累计折旧
　　Lecture examples:
　　1）Straight-line depreciation
　　depreciable amount 可折旧金额 ＝ depreciation expense of each year（年折旧额）
　　estimated useful life（year）尚可使用年限
　　Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years..
　　Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the asset’s life.
　　[答疑编号811030103]
　　 *$60,000 cost; 5 year life; $6,000 residual value
　　Depreciation expense of each year in 5 years:（$60,000－$6,000）÷5＝$10,800
Year
1
2
3
4
5
Depreciation expense
10,800
10,800
10,800
10,800
10,800
Historical cost
60,000
60,000
60,000
60,000
60,000
Accumulated depreciation
10,800
21,600
32,400
43,200
54,000
Book value
49,200
38,400
27,600
16,800
6,000
　　 2）Units of production
　　　　　　 depreciable amount ＝ depreciation expense/unit（每单位产品的折旧额）
　　units production生产的产品产量
　　Depreciation expense of each unit in 5 years:（$60,000﹣$6,000）÷80,000＝$0.675
　　Depreciation expense of each year＝depreciation expense of each unit ×No.of units produced in that year
　　[答疑编号811030104]
Year
1
2
3
4
5
Depreciation expense
6,750
6,750
13,500
13,500
13,500
Historical cost
60,000
60,000
60,000
60,000
60,000
Accumulated depreciation
6,750
13,500
27,000
40,500
54,000
Book value
53,250
46,500
33,000
19,500
6,000
3）Double-declining balance
　　book value at start of period 期初账面价值×double straight-line rate双倍折旧率＝ depreciation expense for that period当期折旧费用
　　*book value（carrying value）账面价值 ＝ cost of asset资产的成本 － accumulated depreciation累计折旧
　　straight-line rate平均年限法折旧率 ＝ 1÷no.of years（estimated useful life）折旧年限
　　double straight-line rate 双倍余额法折旧率＝ 2×straight-line rate平均年限法折旧率
　　4）Sum-of-the-years' digits 年数总和法
　　depreciable amount ′years left at beg.of period期初剩余使用年限
　　　　　　　　　　　　sum of the years' digits年数数位的总和

第四讲　常用会计科目的英文名称

　　1.资产类科目Assets
　　现金：Cash and cash equivalents
　　银行存款：Bank deposit
　　应收账款：Account receivable
　　应收票据：Notes receivable
　　应收股利：Dividend receivable
　　应收利息：Interestreceivable
　　其他应收款：Other receivables

　　原材料：Raw materials
　　在途物资：Materials in transport
　　库存商品：inventory
　　存货跌价准备：provision forthe declinein value ofinventories
　　坏账准备：Bad debt provision
　　待摊费用：Prepaid expense

　　交易性金融资产：Trading financial assets
　　持有至到期投资：held-to-maturity investment
　　可供出售金融资产：Available-for-sale financial assets
　　短期投资：Short-term investment
　　长期股权投资：Long-term equity investment
　　固定资产：Fixed assets
　　累计折旧：Accumulated depreciation
　　在建工程：Construction-in-process
　　固定资产减值准备：provision for the decline in value of fixed assets
　　无形资产：Intangible assets
　　累计摊销：Accumulated amortization
　　商誉：Goodwill
　　递延所得税资产：deferred tax assets （DTA ）

　　2.负债类Liability
　　短期借款：Short-term loans/ borrowing
　　长期借款：Long-term loans/ borrowing
　　预收账款：advance from customers/ Deposit received
　　应付票据：Notes payable
　　应付账款：Account payable
　　应付工资薪酬：wages payable
　　应付股利：Dividends payable
　　应付利息：Interest payable
　　应交税费：Tax payable
　　其他应付款：Other payables
　　递延所得税负债：Deferred tax liabilities
　　3.所有者权益类 OWNERS' EQUITY
　　实收资本：Paid-in capital （paid-up）
　　资本公积：Capital reserves
　　盈余公积：Surplus reserves
　　未确认投资损失：Unrealized investment losses
　　未分配利润：Retained earnings after appropriation
　　4.成本类科目Cost
　　生产成本：Manufacturing Cost
　　制造费用：Manufacturing overhead
　　劳务成本：labor costs
　　研发支出：R & D expenditure
　　5.损益类Profit and loss
　　主营业务收入：Main operating revenue
　　其他业务收入：Other operating revenue
　　营业外收入：Non-operating income
　　投资收益：Investment income
　　产品销售收入