财会专业英语

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《财会专业英语》期末复习资料整理
一、专业词汇
1.提存 （withdrawal） 2.原材料（raw material） 3.过账（posting）
4.结账（closing entries） 5.折旧（depreciation） 6.凭证（voucher）
7.原始凭证（original vouchersource voucher）
8.分类账（ledger） 9.商业票据（commercial bill） 10.手续费（service charge）
11.在途存款（deposit in transit） 12.注销（write off） 13.期票（promissory note）
14.预收账款(advance from customers) 15.预收收入（unearned revenue）
16.应收账款（accounts receivables） 17.应付账款（accounts payable）
18.预付账款（accounts prepaid） 19.流动性（liquidity）
20.内部控制（internal control） 21.营运资本（Working capital） 22.备用金
（petty cash） 23.日记账（journal） 24.复式记账（double-entry system）
25.流动比率（current ratio） 26.负债比率（debt ratio）
27.资产周转率（asset turnover） 28.应收账款周转率（accounts receivable
turnover） 29.存货周转率（inventory turnover）
30.留存收益（retained earnings）
31.或有负债（contingent liability） 32.或有资产（contingent asset）
33.国库券（treasury bills）
34.利润表（income statement）
35.资产负债表（balance sheet）
36.现金流量表（cash flow statement）
二、翻译
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ting is an information system of interpreting, recording, measuring,
classifying, summarizing, reporting and describing business economic activities
with monetary unit as its main criterion. The accounting information is primarily
supplied to owners, managers and investors of every business, and other users to
assist in the decision-making process. Therefore, accounting is also called “the
language of business”.
会计是一个翻译、记录、计量、认定、 总结、报告和用现金作为主要标准来衡量企业经济活
动的信息系统。会计信息主要提供给公司所有者、经 营者、投资者和其他使用者以帮助他们
决策。所以，会计又被称为“公司的语言”。
financial statements are the means of conveying to management and to inte
rested outsiders a concise picture of the profitability and financial position of the b
usiness. These are three basic financial statements which are reported the financial
position of a business: balance sheet, income statement, the statement of cash flo
ws. Balance sheet and income statement are prepared at a particular data, custom
arily to prepare them at the end of each month .
财务报表是 向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报
告一个企业财务状况的有 三种基本财务报表：资产负债表，损益表和现金流量表。资产负债
表和损益表是在特定日期编制的，习惯 上在每个月末编制。
ting is the system that measures business activities, processes that inform
ation into reports, and communicates the results to decision-makers.
会计是计量企业经济活动，处理并加工经济信息，并将处理结果与决策者进行交流的信息系
统。
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ial reports, or accounting reports, are end product of accounting process,
giving a concise report of profitability and financial position of an enterprise and t
hey are the final products of the accounting process.
财务报表又称会计报表，是会计程序的 总结性文件，是准确反映企业财务状况和盈利能力的
报告。它们是会计过程的最终结果。
5. the steps(procedures) of accounting cycle (1) identify transactions or events to
be recorded (2) journalize transactions and events (3) posting from journal to ledg
er
(4) prepare unadjusted trial balance (5) journalize and post adjusting journal entri
es
(6) prepare adjusted trial balance (7) prepare financial statements
(8) journalize and post closing entries (9) prepare post-closing trial balance
会计循环的步骤：（1）确认需要记录的交易或事项（2）将交易或事项登记到日记账（3）
从日记账 过入（4）编制调整前余额试算表（5）将调整分录计入日记账并过入分类账（6）
编制调整后余额试算 表（7）编制财务报表（8）将结账分录计入日记账并过账（9）编制结
账后余额试算表
6. The accounting cycle is the sequence of accounting procedures used to record,
classify, and summarize accounting information in financial reports at regular
intervals and the procedures must be repeated in the same order during each
accounting period. The accounting cycle begins with the initial recording of
business transactions and concludes with the preparation of a complete set of
formal financial statements. The accounting cycle generally consists of five special
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steps:
a) analyzing business transactions and making accounting entries according to
original documents
b) journalizing all transactions occurred, posting each journal entries to the
appropriate ledger accounts and preparing an unadjusted trial balance
c) Making end-of- period adjusting enties, journalizing and posting them in the
ledger accounts and preparing an trial balance.
d) Making closing entries, journalizing and posting closing entries ,and preparing
an after-closing trial balance
e) Preparing financing statements.
三、计算分析题
应收账款题

例1.
The balance of AR is $$300000, Allowance for Doubtful Debt is $$400 at end of 200
company use the percent of account received method to estimate the bad d
ebts expense, The percentage is 0.3%, At 2008 The balance of AR is $$500000, All
owance for Doubtful Debt is $$ adjusting entry for 2007 and 2008.（计算及
分录 ）
①The bad debts expense is 300000*0.3%=900
Allowance for Doubtful Debt is 400 应计提的坏账=900-400=500
Dr: Bad Debts Expense 500
Cr: Allowance for Doubtful Accounts 500
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② The bad debts expense is 500000*0.3%=1500
Allowance for Doubtful Debt is 1650
1500-1650=-150（冲销）
Dr: Allowance for Doubtful Accounts 150
Cr: Bad Debts Expense 150
例2.
Please prepare the related entries according to the following accounting events.
1) Assume the Healy Furniture has credit sale of $$1,200,000 in 2002. Of this amoun
t, $$200,000 remains uncollected at December 31. The credit manager estimates th
at $$12,000 of these sales willbe uncollectible. Please prepare the adjusting entry to
record the estimated uncollectible.
2) On March 1, 2003 the manager of finance of Healy Furniture authorizes a write-
off of the $$500 balance owed by Nick Company. Please make the entry to record t
he write-off.
3) On July 1, Nick Company paid the $$500 amount that had been written off on M
arch 1.
Answer:
(1) Debit: Bad debt expense坏账损失 $$12000
Credit: Allowance for Doubtful Accounts坏账准备 $$12000
(2) Debit: Allowance for Doubtful Accounts $$500
Credit: Accounts Receivable $$500
(3) Debit: Accounts Receivable $$500
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Credit: Allowance for Doubtful Accounts $$500
Debit: Cash $$500
Credit: Accounts Receivable $$500
例3.
Suppose a fire destroy all inventory. We only have the following accounting
record(update to fire day):
Beginning inventory $$14,000
Purchases $$66,000
Net sales $$100,000
Estimated gross profit 40%
How estimate the ending inventory?
Beginning inventory $$14,000
Purchases $$66,000
Goods available for sale $$80,000
- cost of goods sold $$60,000
(Net sales $$100,000*Estimated gross profit 40%)
= $$20,000
例4.
The following is an example of the retail method.
(1)Goods available for sale: Cost Retail
Inventory, January 1,201×2 6000 8000
Add: Net purchases 40000 45000
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Total goods available for sale 46000 53000
(2)Cost-to-retail percent: (4600053000)*100%=86.8%
(3)Ending inventory at retail:
Deduct: Net sales 47000
Ending
6000(53000-47000)
(4)Estimated ending inventory at cost:
(6000*86.8%) 5208

inventory at retail




熟记公式：
Beginning Inventory 期初存货
+ Purchases(net) 购进存货
= Cost of Goods Available for Sale (COGAS) 本期可供销售的存货
- Ending Inventory 期末存货
= Cost of Goods Sold(COGS) 本期销售
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