商务英语中级词汇会计.docx

商务英语中级词汇会计.docx

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商务英语中级词汇会计

会计-中级

abovetheline（adjectivephrase）=线上项目

usedtodescribeaccountingtransactionsthatareconnectedtotheeverydayrunningofabusiness

Rentisanexampleofanexpensethatisabovetheline.

account（noun）=帐户

acategoryoffinancialrecordsinwhichtransactionscanbegrouped

Equipmentisanimportantassetaccount.

accountant（noun）=会计

apersonwhokeepsfinancialrecordsandpreparesfinancialreports

Maryisanaccountantforalargeconstructioncompany.

accountingcycle（nounphrase）=会计周期

therepeatedstep-by-stepprocessusedfordealingwithacompany'sfinancialtransactions

Duringeachaccountingcycle,werecorddetailedinformationforalltransactions.

accountingequation（nounphrase）=会计等式

anaccountingformulabasedontheassertionthatassetsminusliabilitiesequalsowner'sequity.

Theaccountingequationhelpsusdeterminehowmuchourcompanyisworth.

accountingmodel（nounphrase）=会计模式

theagreed-uponprinciplesandproceduresthatformthefoundationofmodernaccountingpractice

Ifcompaniesdidn'tfollowthestandardaccountingmodel,exchangingfinancialinformationwouldbeimpossible.

accountspayable（nounphrase）=应付帐款

thedepartmentinacompanywhichkeepsrecordsofmoneythatthecompanyowes

Themanagerinaccountspayablesaysthatweowethevendor$10,000.

accountsreceivable（nounphrase）=应收帐款

thedepartmentinacompanywhichkeepsrecordsofmoneyowedbyothercompanies

Accordingtothemanagerinaccountsreceivable,thatcompanyowesus$15,000.

accrual-basisaccounting（nounphrase）=应计制会计

anaccountingsysteminwhichacompanyrecordsrevenuesandexpenseswhentheybecomeknown,ratherthanwhentheyareactuallyreceivedorpaid

Accrual-basisaccountinginvolvessomeriskbecauseacompanymayrecordrevenuethatisneveractuallyreceived.

会计-中级

（2）

activity-basedcosting（nounphrase）=作业成本法

amethodforaccuratelyassigningoverheadexpensestospecificproductsinacompany'sproductline

Throughactivity-basedcosting,weidentifiedtwoproductswhoseprojectedrevenueswouldnotcoverdevelopmentcosts.

adjustingentries（nounphrase）=调整分录

journalentriesmadeattheendofanaccountingperiodthatusethemostcurrentinformationavailabletobringaccountsuptodate

Justbeforetheendofthequarter,weagreedtoprovideadditionalservicesfortwocustomers,sowehadtomakeadjustingentries.

agingaccountsreceivable（nounphrase）=应收帐款的分期

aprocedureinwhicheveryaccountreceivableiscategorizedaccordingtothenumberofdaysitisoutstanding

Ouragingaccountsreceivableshowtoomanylatepayments.Weneedtoimprovecollections.

allocate（verb）=分配

setfundsapartforaspecialpurpose

Weallocated$1.5millionforthenewofficebuilding.

annualreport（nounphrase）=年度报告

Adocumentthatsummarizesacompany'sfinancialperformanceforthepreviousyearandlaysoutfutureplans

Theannualreportworriedthestockholdersbecauseitshowedpoorperformancefortheyearandwasn'toptimisticaboutthefuture.

annuity（noun）=年金

thepaymentofafixedsumofmoneyatregularintervals

Wechosetheannuitythatofferedthehighestmonthlypayments.

appraisal（noun）=估价

estimationofthevalueofproperty;anassessmentofthevalueofdamagedonetoproperty

Theappraisalforournewofficebuildinglisteditsvalueat$3.5million.

appreciation（noun）=增值

anincreaseinthevalueofanassetduetonormaleconomicfactorsratherthanimprovementsmadetotheasset

TheappreciationofthefactoryandlandthatweowninSouthAmericawasabout20%inthepastyear.

会计-中级（3）

asset（noun）=资产

athingofvaluethatabusinessowns（usuallyplural）

Weownourofficebuildingandallofourequipment.Wehavealotofassets.

assetturnover（nounphrase）=资产周转率

totalsalesdividedbytotalassets

Assetturnovermeasureshowwellacompanyisusingitsassetstogeneratesales.

audit（noun）=审计

anexaminationofacompany'sfinancialrecordstocheckforaccuracy

OurcompanyhasanannualauditeveryMarch.

auditcommittee（nounphrase）=审计委员会

themembersofacompany'sboardofdirectorswhodealwithinternalandexternalauditors

Wehavefourboardmembersonourauditcommittee.

baddebtexpense（nounphrase）=坏帐费用

anaccountthatcontainsrecordsofacompany'suncollectibleaccountreceivablesduringaspecificperiod

Wehad$4,000inbaddebtexpenselastquarter.

balancesheet（nounphrase）=资产负债表

financialstatementshowingwhatacompanyownsandowesatagiventime

Ourbalancesheetshowedthatthecompanywasworthalotofmoney.

basketpurchase（nounphrase）=一揽子采购

atransactioninwhichtwoormoreassetsarepurchasedforoneprice

Wecompletedabasketpurchaselastmonthofafactoryand100acresoflandfor$10million.

bond（noun）=债券

acertificateofdebtthatguaranteespaymentoftheamountofthebondplusinterest

Iinvested$20,000ingovernmentbondsbecausetheywillearnaguaranteedrateofinterest.

bookkeeping（noun）=簿记

thesystematicpreservationofquantitativerecordsoffinancialtransactions

Goodbookkeepingiskeytoaccurateaccounting.

bottomline（nounphrase）=财务底线

netprofit,loss,orresult

Thebottomlinewasthattheprojectcosttoomuchmoney,sotheCEOdidn'tapproveit.

会计-中级（4）

calendaryear（nounphrase）=历年

thetimeperiodfromJanuary1toDecember31

Manycompaniesusethecalendaryearastheirfiscalyear.

capitalstock（nounphrase）=资本股

thepartofacorporation'sowner'sequitythatcomesfrommoneypaidbystockholdersforsharesofstock

Thecompanysold100,000sharesofstockat$10pershare,soitnowhas$1millionincapitalstock.

cashequivalents（nounphrase）=约当现金

liquidinvestmentsthatcanprovideaquicksourceofcashforacompany

Companiesoftenusemoneymarketfundsascashequivalents.

cash-basisaccounting（nounphrase）=现金收付制会计

anaccountingsysteminwhichacompanyrecordsrevenuesandexpenseswhentheyareactuallyreceivedorpaid

Companiesthatusecash-basisaccountinghaveagoodsenseforhowmuchmoneytheyactuallyhave.

chartofaccounts（nounphrase）=科目表

alistofalltheaccountsusedbyacompany

Achartofaccountshelpspeopleunderstandtheaccountingsystemusedbyaparticularcompany.

classifiedbalancesheet（nounphrase）=分类资产负债表

abalancesheetthatshowsimportantfinancialinformationbrokendownintocategories,suchascurrentassetsandlong-termliabilities

Classifiedbalancesheetsprovideextremelyimportantinformationforjudgingthefinancialhealthofacompany.

closingentries（nounphrase）=结帐分录

finalbookkeepingentriesmadeattheendofanaccountingperiodthattransferincomeandexpenseitemstothebalancesheetaccounts

Ourquarterlyaccountingperiodendstoday,soweneedtomakeclosingentriesinordertopreparefinancialstatements.

comparativefinancialstatement（nounphrase）=比较财务报表

adocumentthatincludesmorethanoneperiodoffinancialinformationforacompanytoshowchangesovertime

Comparativefinancialstatementscanbecomplicated,buttheyareveryusefulforjudgingacompany'sperformanceovertime.

会计-中级（5）

comprehensiveincome（nounphrase）=综合收益

ameasureofthechangeinacompany'svalueduringaperiodoftime

Comprehensiveincomeconsistsofacompany'snetincomepluschangesinthecompany'swealth,suchasinvestmentlossesortheeffectofcurrencyexchangerates.

conglomerate（noun）=集团企业

alargecompanywhosevariousdivisionsoperateincompletelydifferentindustries

Itiscommontocomparethefinancialperformanceoftopcompaniesbyindustry,butitisdifficultwhenthecompaniesareconglomerates.

consignment（noun）=代销

anagreementinwhicharetailerreceivesandsellsanothercompany'sproducts,payingforthegoodsandretainingacommissiononlyaftertheyaresold

Ourconsignmentarrangementwiththedressmanufacturermeansthatwekeep10%ofthepriceforeachdresswesell.

contingency（noun）=意外事项

anuncertaincircumstancethatinvolvesapotentiallossorgainforacompany,dependingonaspecificfutureaction

Lawsuitsarecommoncontingenciescompaniesface,andtheirunpredictabilitymakesithardforcompaniestoplanforthem.

controlactivities（nounphrase）=控制活动

policiesandproceduresputinplacebymanagementtoassurethatthefinancialreportsareaccurateandthatthecompany'sobjectiveswillbemet

Strictcontrolactivitiesarenecessarytopreventfraud.

controller（noun）=总监

thehighest-rankingaccountingofficialinacompany

Thecontrollerobjectedtothehighcostoftheproject,sowehadtoreviseourbudget.

costprinciple（nounphrase）=成本原则

anaccountingguidelinethatrequiresamountslistedinfinancialstatementstobetheactualamountspentratherthanthecurrentvalue,suchasthatofanassetwhichhasappreciated

Becauseofthecostprinciple,wehadtorecordtheactualpriceofthemachinerythatwebought,eventhoughitwasworthmorethanwhatwepaidforit.

currentratio（nounphrase）=现行比率

currentassetsdividedbycurrentliabilities

Acompany'scurrentratiogivesagoodideaofitsliquidity.

debit（noun）=借方

anitemofdebt,typicallyenteredintheleft-handsideofanaccountingledger

Thismonth,wehadmoredebitsthancredits.

会计-中级（6）

debt（noun）=债务

moneythatsomeoneowes

ConsumersintheUnitedStateshavealotofdebt.

depreciation（noun）=折旧

thedecreasedvalueofpropertyovertime,becauseofphysicalageandwear,oraccordingtoapre-determinedschedule

Wecalculatedepreciationbasedontheassumptionthatourfacilityandequipmentwillbeproductiveforfiveyears.

dividend（noun）=股息

moneyfromacorporation'sprofitsthatisdistributedtostockholders

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