实用的会计英语（2012年注册会计师英语）

Unit 1 Introduction to Accounting

I．Key terms Accounting 会计 Accountant 会计师 Bookkeeping 簿记 Bookkeeper 簿记员 Account 账目 账户 T-account T型账户 accounts payable 应付账款 CPA (certified public accountant) 注册会计师 Economic entity 会计主体 Going concern 持续经营 Accounting period 会计分期 Monetary unit 货币计量 Accrual basis 权责发生制 Cash basis 现金收付制 Qualitative Characteristics质量特征 Reliability可靠性 Relevance 相关性 Understandability 可理解性 Comparability 可比性 Substance over form 实质重于形式 Materiality 重要性 Prudence 谨慎性 Timeliness 及时性 Elements of accounting会计要素 Assets 资产 current assets 流动资产 cash and cash equivalents 现金及现金等价物 inventory存货 receivable应收账款 non-current assets 固定资产 property （land and building） 不动产, plant 厂房, equipment 设备 （PPE） Liabilities 负债 current liabilities 流动负债 non-current liabilities 长期负债 advance from customers 预收款 bond债券 government bond /treasury bond 政府债券，国库券 debenture债券 （由公司发行） / 57

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Owners’ equity 所有者权益 （Net assets） paid in capital （contributed capital） 实收资本 shares /capital stock 股本 retained earnings 留存收益 reserve 储备金 （capital reserve 资本公积, other reserve其他公积） Revenue 收入 sales revenue销售收入 interest revenue利息收入 rent revenue租金收入 Expense 费用 cost of sales销售成本 administrative expense管理费用 Gain 利得 Loss 损失 Profit 利润 Financial statement 财务报表 balance sheet 资产负债表 income statement 利润表 cash flow statement 现金流量表 Accounting cycle 会计循环 journal entries 日记账 general ledger 总分类账 trial balance 试算平衡表 adjusting entries 调整分录 Double-entry system 复式记账 Dr.—Debit 借 Cr.—Credit 贷 资产类Assets 现金及现金等价物：Cash and cash equivalents 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 库存商品：inventory 存货跌价准备：provision for the decline in value of inventories 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 / 57

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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 ） 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 应付票据：Notes payable 应付账款：Accounts 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 所有者权益类 Owners’ equity 实收资本：Paid-in capital 股本： Share Capital 资本公积：Capital reserve 盈余公积：Surplus reserve 未确认投资损失：Unrealized investment losses 未分配利润：Retained earnings after appropriation 成本类科目Cost 生产成本：Manufacturing Cost 制造费用：Manufacturing overhead 研发支出：R & D expenditure 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：sales revenue 主营业务成本：Main operating costs，cost of goods sold / cost of sales 其他业务支出：Other operating costs 营业外支出：Non-operating expense 销售费用：Selling expense 管理费用：General and administration expense （G&A expense） 财务费用：Finance expense / 57

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公允价值变动损益：Gain/loss of the change of fair value 所得税：Income tax II．Reading Materials （I）Accounting

Accounting is an information system. It measures business activities, processes data into reports, and communicates results to people.

Recognition 确认 Measurement 计量 Record 记录 Report 报告

There are both external users (外部使用者) and internal users (内部使用者) of accounting information. We therefore classify accounting into financial accounting and management accounting.

Financial accounting （财务会计）provides information for people outside the firm, such as Wall Street investors and bankers. Government agencies and the public are other external users. Financial accounting information must meet certain standards of relevance（相关） and reliability （可靠）.

Management accounting （管理会计）generates inside information for internal decision makers, such as the managers. Management information is tailored to serve the company’s specific needs and thus does not have to meet external standards of reliability.

（II）Objectives

General objectives of financial reporting include the following

Financial reporting should provide information that is useful to external users in making rational investment （投资）, credit （信用）, and similar decisions. Investor： 投资人 risk & return

Creditor： 债权人 liquidity 流动性 solvency 偿债能力

Specific objectives of financial reporting show the types of information that should be included in specific financial reports

Financial reporting should provide information about the economic resources (assets) of an entity, any claims （要求权）to those resources (liabilities), including obligations to transfer resources to other entities or to owner’s equity, and the effects of circumstances, transactions, and events that alter（改变） the entity’s resources and claims to those resources.

Statement of Financial Position or Balance Sheet 财务状况表 资产负债表

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