低级会计专业英语提纲1资料.docx
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低级会计专业英语提纲1资料.docx
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低级会计专业英语提纲1资料
低级会计专业英语提纲
Ⅰ.Choices(选择及判断资料)
P5会计六要素
Assetsaretheeconomicresourcesthatareownedorcontrolledbyabusinessandcanbeexpressedinmonetaryunits.
资产指由企业拥有或控制并能用货币计量的经济资源。
Liabilitiesaretheobligationsordebtsthatabusinessmustpayinmoneyorservicesatsometimeinthefuture.
负责指未来需用货币或服务偿还的债务或履行的义务。
Owner’sequityrepresentstheowner’sinterestinorclaimuponabusinessnetassetswhichisthedifferencebetweentheamountofassetsandtheamountofliabilities.
业主权益代表业主对企业净资产的权益或要求权,净资产是指企业的资产总额减欠债总额后的余额。
Revenuesaretheeconomicresourcesflowingintoabusinessasaresultofoperationalactivities(suchasprovidinggoodsorservicestoothereconomicentities).
收入指由于经营活动(例如,向其他经济实体销售产品或提供服务)而流入企业的经济资源。
Expensesaretheoutflowofabusiness’seconomicresourcesresultingfromtheoperationalactivities(suchaspurchasinggoodsorreceivingservicesfromothereconomicentities).
费用指由于经营活动(例如,采购或同意其他经济实体的商品或服务)而流出企业的经济资源。
NetEarnings(orNetLoss)istheresultofmatchingrevenueswithexpenses.
净收益(或净损失)为收入与费用配比的结果。
Abusinesstransactionisaneconomicactivitythatcanchangethevalueofassets,liabilities,andowner’sequityandrequiresrecording.
交易是指那些能改变企业资产、欠债、业主权益的价值并要求记录的经济业务。
P8
Aledgeraccountissimplyarecordofchanges(increaseanddecrease)andbalancesinthevalueofaspecificaccountingitem.
分类账户不过是特定会计项目价值的变更(增加与减少)和节余的记录。
P11
P13借贷规则(运用)例:
正常余额通常在哪一方?
应在增加方(increase)
P14科目性质
哪个是资产负责:
应计收入-AccruedRevenue预收收入-PrecollectedRevenue
Ajournalisachronological(arrangedinorderoftime)recordofbusinesstransactions.
日记账是对交易的序时(即按时刻的顺序)记录。
P16
P20大体财务报表包括资产欠债表、收益表、现金流量表。
Balancesheetisastatementofreportingthefinancialpositionofabusinessonaspecificpointoftime.
资产欠债表是用于报告企业某一时日的财务状况的报表。
IncomeStatementisastatementreportingprofitabilityortheoperatingresultofabusinessforanaccountingperiod.
收益表是用来报告企业必然会计期间的盈利情形或经营功效的报表。
StatementofOwmer’sEquity:
AlinkagebetweenBalancesheetandIncomeStatement.
业主权益表:
资产欠债表和收益表之间的连接。
Atrialbalanceisalistingofallledgeraccountsandtheirdebitorcreditbalancesonaspecificpointoftime.
试算平衡表列示在某一时日的所有总分类账户及其借方和贷方余额.P26
Ⅱ.Judgements判断(课后习题)
P118
1.Accountingisanotherwordforbookkeeping.
2.Accountingprovidesfinancialinformationthatisonlyusefultoabusinessmanagement.
3.Financialaccountingfocusesprimarilyonexternalusersoffinancialinformation.
4.Managementaccountingisdirectlyconcernedwithstockholdersandcreditors.
5.Creditorsareinterestedinfinancialinformationindecidingwhethertomakeadditionalloansthebusiness.
P121
1.Liabilitiesarethingsownedbyabusiness.
2.Accountspayableareexamplesofcurrentliabilities.
3.Revenuesincreaseowners’equity.
4.Wheneveranexpenseisincurred,theowners’equitywillbedecreased.
5.Ifrevenuesexceedexpensesforthesameaccountingperiod,theentityisdeemedtosufferaloss.
P124
1.A=L+.isthebasicaccountingequation.
2.Whenanownerinvestscashinabusiness,theassetandowner’sequityincrease.
3.Transactionsinvolvingrevenuesandexpenseswillinsomecasesthrowtheaccountingequationoutofbalance.
4.Abusinessshouldbeunderstoodasanentitythatisseparateanddistinctfromitsowners,customers,andcreditors.
5.Collectionofanaccountreceivablewillincreaseanassetanddecreasealiability.
P127
1.Debitmeansleft,Creditmeansright.
2.Debitmeansincrease,Creditmeansdecrease.
3.Expensesareincreasedbydebits.
4.Assetsareincreasedbycredits.
5.Foragivenaccount,totaldebitsmustalwaysequaltotalcredits.
P1301.F3.F4.T5.T6.T
1.Inalljournalentries,atleastoneaccountmustbeincreased,andanotherdecreased.
2.Thechartofaccountsisatableofcontentstothegeneraljournal.
3.Inalljournals,allliabilitiesandowner’sequityaccountsmustbeindented.
4.Thegeneraljournalisalsoknownasthebookoforiginalentry.
5.Thecreditportionofageneraljournalentryisalwayswrittensecondlybelowthedebitportion.
6.Ajournalentrymustbesupportedbysourcedocuments.
P134
1.Equalityoftotalassetswithtotalliabilitiesandowner’sequitymustalwaysbemaintainedinabalancesheet.
2.TheDepreciationexpenseaccountisanitemincludedinanincomestatement.
3.Netlossincreasestheowner’sequityofabusiness.
4.Thestatementofowner’sequityisdated“December3120×1.”ifitispreparedatDecember3120×1.
5.Thebusinessfinancialpositionwillbereflectedinabalancesheet.
P137
1.Journalentriesaremadeaftertheyhavebeenenteredintotheledgeraccounts.
2.Thepostingreferencecolumnofajournalorledgershouldbeemptyuntilpostingisdone.
3.Theequalityofatrialbalancemeansthattherearenoerrorsmadeinthepreviousaccountingprocedures.
4.Thetrialbalancewouldlocatethefollowingerror:
AmachinewaspurchasedforcashbutinsteadofcreditingCash,thecreditwasmadetoaccountsReceivable.
5.Steps1-3intheaccountingcyclearecompletedattheendofeachaccountingperiod.
P140
1.Whenanexpensehasaccrued,butpaymenthasnotyetbeenmade,adebitisneededfortheexpenseandacreditforprepaidexpense.
2.Theadjustedtrialbalanceisthesameasthetrialbalance,exceptthatithasbeenmodifiedbyadjustingentries.
3.Adjustingentriesmustbemadeafterthefinancialstatementsareprepared.
4.Toaccruemeanstoaccumulateoveraperiodoftime.
5.Undertheaccrualbasis,thetimingofcashpaymentorreceiptisvitalforrecordingrevenuesandexpenses.
P144
1.Ifattheendofanaccountingperiodthereisadebitbalanceintheincomesummaryaccount,thismeansthattherevenuehasexceededexpense.
2.Theimportantroleoftheworksheetistoaidtheaccountantbybringingtogetherallthedataneededforpreparingfinancialstatements.
3.EnteringtheadjustmentsintheAdjustmentscolumnofaworksheetmakeitunnecessarytorecordandpostadjustingentries.
4.Thepost-closingtrialbalanceisthelastcheckontheequalityofdebitsandcreditswithinthegeneralledger,beforestartinganotheraccountingperiod.
5.Aworksheetisasubstitudeforthefinancialstatements.
Ⅲ.Entriesofdailytransactions分录
P131
Iune,thefollowingtransactionsoccurred.Recordtheminageneraljournal,beginningwithpageone.
June1Invested$4000cashinhisfirm.(向业主投资4千美元)
Dr:
Cash4000
Cr:
Capital(资产)4000
1paidrentforthemouth,$255(支付本月租金255美元)
Dr:
RentExpense(租金费)250
Cr:
Cash250
5Purchasedequipmentoncredit,$3500(赊帐购买设备)
Dr:
Equipment(设备费)3500
Cr:
AccountsPayable(应付账款)3500
6Purchasedsuppliesforcash,$795(现金购买物料用品)
Dr:
Supplies(物料费)795
Cr:
Cash795
10Repairedmotorsforcustomersandreceivedcash,$3700.(为顾客维修摩托收到3700元)
Dr:
Cash3700
Cr:
ServiceRevenue(服务收入)3700
15Hiredanassistantatamonthlysalaryof$450.(hasatrasactionoccurred)(聘请一个助理,每一个月工资为450美元)
Noentry
18Investedanadditional$1000inthefirm.(企业投入额外1000美元)
Dr:
Cash1000
Cr:
.Capital(资产)1000
21Purchasedsuppliesoncredit,$450.(赊帐购买物料用品)
Dr:
Supplies(物料费)450
Cr:
AccountsPayable(应付账款)450
23Paidforadvertisinginthelocalpaper,$45(支付本地报纸的广告费)
Dr:
AdvertisingExpense(广告费)45
Cr:
Cash45
26Paid$2000ontheliabilityforequipment.(支付5号赊帐购买设备的费用)
Dr:
AccountsPayable(应付账款)2000
Cr:
Cash2000
28Repairedmotorsforcustomers,andreceivedcash,$1200.(为顾客修理摩托收到1200美元)
Dr:
Cash1200
Cr:
ServiceRevenue(服务收入)1200
30Paidelectricandgasbillsforthemonth,$295.(支付电和煤气账单)
Dr:
UtilitiesExpense(公用事业费)295
Cr:
Cash295
31Paidsalaryforhalfamonth.(支付半月的工资)
Dr:
SalariesExpense(薪金费用)225
Cr:
Cash225
Ⅳ.Closingentries结帐分录
P33
(1)TocloseServiceRevenueaccounttotheIncomeSummaryaccount
ServiceRevenue35650
IncomeSummary35650
(2)TocloseExpenseaccountsaccountstotheIncomeSummaryaccount
IncomeSummary15650
SuppliesExpense11700
DepreciationExpense360
SalariesExpense1800
InsuranceExpense150
UtilitiesExpense800
TelephoneExpense840
(3)TocloseIncomeSummaryaccountto,Capitalaccount
IncomeSummary21000
Capital21000
(4)Toclose,Drawingaccountto,Capitalaccount
Capital2000
Withdrawal2000
Ⅴ.Translation术语中译英
财务会计---financialaccounting
管理会计---managementaccounting
经营功效---operatingresult
流动资产---currentasset
销货本钱---costofgoodssold
净收益,净盈利---netearnings
业主权益---owners`equity
经营假设---going-concernassumption
货币计量假设---monetaryunitassumption
会计系统/制度---accountingsystem
簿记系统---bookkeepingsystem
复式记账制---doubleentrysystem
总分类帐---generalledger
原始凭证---sourcedocument
特种日记账---specialjournal
资产欠债表---balancesheet
收益表---incomestatement
Ⅵ.Translation段落翻译
第一课:
Manypeople…….Accountinginformation.
很多人混淆会计与簿记,以为它们是作用相同的两个职位,在作用上它们肯定了其中一个部份的全数。
实际上,簿记员只是做了会计的一个部份—记录部份。
簿记就是去记录交易,簿记员就是用电脑或用手动或用簿记机去记录交易的一个职位。
会计包括的内容比那个要多得多。
会计人员应具有会计制度的设计能力,综合分析、记录复杂的无规律的交易,和分析和解读会计信息。
第五课:
Anaccounting….Accountingrecords.
会计制度是由原始单据、记录、报告和商业上采用的交易记录和业务报告的程序组成的。
经营核算体系包括三个重要步骤。
第一,你必需取得源文件数量、金额,和其他相关业务交易的重要数据。
第二,你必需在分类记录会计记录所载数据源文件。
第三,要及时给管理层和其他有关方面总结报告会计记录。
第六课:
Afiscal…businessyear.
一年期理财业务跨度12个月,一个长达12个月的财政时期称为财政年度,一个财政年度不必然配合年历,许多商家都有其季节性顶峰,对于他们来讲,在其经营活动的低潮期去结束他们的会计时期是合乎逻辑的。
因此,任何一个财政年度能够从12个月期间内的任何一天开始,直到一、二个月后的最后一天为结束。
结束于商家营业的最低点得一个财政年度被称为自然业务一年。
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