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2021年2月21日发(作者：宋小宝小品相亲1)

Unit 1

Financial

information

about

a

business

is

needed

by

many

outsiders

.These

outsiders

include

owners,

bankers,

other

creditors,

potential

investors,

labor

unions,

government agencies ,and the public ,because all these groups have supplied money

to the business or have some other interest in the business that will be served by

information about its financial position and operating results.

许多企业外部的 人士需要有关企业的财务信息，

这些外部人员包括所有者、

银行 家、

其他债

权人、潜在投资者、工会、政府机构和公众，因为这 些群体对企业投入了资金，或享有某些

利益，所以必须得到企业财务状况和经营成果信息 。

Unit 2

Each proprietorship, partnership, and corporation is a separate entity.

每一独资企业、合伙企业和股份公司都是一个单独的主体。

In accrual accounting, the impact of events on assets and equities is recognized

on

the

accounting

records

in

the

time

periods

when

services

are

rendered

or

utilized

instead of when cash is received or disbursed. That is revenue is recognized as it

is

earned,

and

expenses

are

recognized

as

they

are

incurred

–

not

when

cash

changes

hands

.if

the

cash

basis

accounting

were

used

instead

of

the

accrual

basis,

revenue

and

expense recognition

would

depend

solely

on

the

timing

of

various

cash receipts

and disbursements.

Unit 3

During

each

accounting

year

,a

sequence

of

accounting

procedures

called

the

accounting cycle is completed.

在每一会计年度，要依次完成被称为会计循环的会计程序。

Transactions are analyzed on the basis of the business documents known as source

documents and are recorded in either the general journal or the special journal,

i. e . the sales journal ,the purchases journal

(invoice register ) ,cash receipts

journal and cash disbursements journal .

根据业务凭证即原始凭证分析各项交易，

并记入普通日记账或特种日记账，

也就是销货日记

账，购货日记 账（发票登记簿）

，现金收入日记账和现金支出日记账。

A trial balance is prepared from the account balance in the ledger to prove the

equality of debits and credits.

根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。

A

T-account

has

a

left-hand

side

and

a

right-hand

side,

called

respectively

the

debit

side and credit side.

一个

T

型账户有左方和右方，分别称做借方和贷方。

After

transactions

are

entered

,account

balance

(the

difference

between

the

sum

of

its debits and the sum of its credits ) can be computed.

当各项交易入账之后，便可计算账户余额（其借项 合计数与贷项合计数之间的差额）

The process of transferring amounts entered in the journal to the proper ledger

amounts is called posting, the objective of which is to classify the effects of

transactions

on

each

individual

asset

,

liability

,

owners

’

equity

,

revenue

,

and

expense account .

将日记账记录的金额转入恰当的分类账户的过程叫做过账。其目的 在于把每笔交易对资产、

负债、业主权益、收入和费用的个别账户的影响进行归类。

Unit 4

The basic principle of double-entry bookkeeping is that every transaction has a

twofold effect .

复式记账的基本原理是每一项交易活动都有双重的结果。

The

financial

condition

or

position

of

a

business

enterprise

is

represented

by

the

relationship of assets to liabilities and capital.

一个企业的财务状况是由资产对负债和资本的关系来表示的。

By

convention,

asset

and

expense

increases

are

recorded

as

debits

while

liability

,

capital and income increases are recorded as credits.

根据惯例，资产和费用的增加被记为借项 ，而负债，资本和收入增加被记为贷项。

Unit 5

The

simplest

form

of

the

account

is

known

as

the

T-account

because

it

resembles

the

letter

T.

the

accountant,

as

a

matter

of

convenience,

refers

to

the

group

of

company

account as the ledger.

账户最简单 的形式称为丁字账户，因为它类似大写字母

T

。会计人员为了方 便将公司账户集

中作为分类账。

Unit 6

The

financial

statements

are

the

means

of

conveying

to

management

and

to

interested

outsiders a concise picture of the profitability and financial position of the

business.

These

are

three

basic

financial

statements

which

are

reported

the

financial position of a business: balance sheet, income statement, the statement

of

cash

flows.

Balance

sheet

and

income

statement

are

prepared

at

a

particular

data,

customarily 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，

< br>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。

Assets are economic resources which are owned by a business and are expected to

benefit future operations.

资产是一个企业

所拥有的、并期望有益于未来经营的经营资源。

The

owners

’

equity

in

a

business

represents

the

resources

the

invested

by

the

owner;

it is equal to the total assets minus the liabilities. The equity of the owner is

a residual claim because the claims of the creditors legally come first. If you

are the owner of a business, you are entitled to whatever remains after the claims

of the creditors are fully satisfied. < /p>

企业中的业主权益代表业主投资的资源；

它等于总资产减去负债。

因为债权人的求偿权在法

律上优先，

所 以业主权益是一种剩余求偿权，

如果你是企业的业主，

在债权人 的求偿权全部

得到满足之后，剩下的都属于你。

Unit 7

Income statement is a statement, sometimes called the profit and loss statement,

reporting profitability or the operating result of a business for an accounting

period (which can be one month, one quarter, one calendar year or one fiscal year

as may be determined by the business concerned).

收益表，有时也叫做收益损失表，是用来报告企业一定会计期间（可以是一个月、一季度、

一自然年度或一财政年度，由企业自己决定）的盈利情况或经营成果的报表。

Unit 8

The statement of cash flows reports the entity

’

s cash receipts and cash payments

during

the

period-where

cash

came

from

and

how

it

was

spent.

It

explains

the

causes

for the change in the cash balance.

现金流量表反映企业某个期间现金收入和支出，

即现金的来源和运用。

它解释现金余额变化

的原 因。

Unit 9

Assets are economic resources, which are measurable by money value, and which are

owned

or

controlled

by

an

enterprise,

including

all

property,

rights

as

a

creditor

to

others,

and

other

rights.

For

accounting

treatment,

assets

are

normally

divided

into

current

assets,

long-term

investments,

fixed

assets,

intangible

assets,

deferred assets and other assets.

资产是企业拥有或者控制的能以货币计量的经济资源，< /p>

包括各种财产、

债权和其他权利。

资

产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。

< br>

Provision for bad debts may be set up on accounts receivable and the provision for

bad

debts

shall

be

shown

as

a

deduction

item

of

accounts

receivable

in

the

financial

statement .all receivables and prepayments shall be cleared and collected on time

and shall be checked with related partied periodically.

应收账款 可以计提坏账准备金。

坏账准备金在会计报表中作为应收账款的备抵项目列示。

各

种应收及预付款应当及时清算、催收、定期与对方对账核实。

When inventories are issuing, enterprises may account them under the following

methods

:

first-in

first-out

,weighted

average

,moving

average

,specific

identification , last-in first-out ,ect.

各种存货发出时，

企业可以根据实际情况，

选择使用先进先出法、

加权平 均法、

移动平均法、

个别计价法、后进先出法等方法确定其实际 成本。

The acquisition cost of property ,plant ,and equipment includes all expenditures

reasonable and necessary to get them in place and ready for use.

财产、厂房及设备的购置成本包括所有的合理支出和使这些资产处于可使用状 态的必要支

出。

Unit 10

The

FASB

defines

liabilities

in

its

Statement

of

Financial

Accounting

Concept

No.3

.

elements of Financial Statement as :

“

the probable future sacrifice of economic

benefits

arising

from

present

obligations

of

a

particular

entity

to

transfer

assets

or

provide

services

to

other

entities

in

the

future

as

a

result

of

past

transactions

or events.

”

美国财务会计准则 委员会在第

3

号财务会计概念公告

《财 务报表的要素》

中，

将负责定义为：

“ 特定主体由于过去的交易或事项而引起的、

在现在承担的在将来向其他主体交付财产或提

供劳务的责任，这种责任导致了可预期的经济利益的未来牺牲”

According

to

this

definition,

current

liabilities

are

“

obligations

whose

liquidation is reasonably expected to require use of existing resources properly

classified as current assets, of the creation of other current liabilities.

”

根据这 一定义，流动负债是指：

“期望以已恰当地归入流动资产的现有资源、或通过形成其

他流动负债来清偿的责任。

”

Unit 11

Owners

’

equity is defined as the excess of total assets over total liabilities.

业主权益被定义为资产总额对负债总额的超出额

Ownership

in

a

corporation

is

evidenced

by

a

stock

certificate.

This

capital

stock

may

be

either

common

or

preferred.

If

a

corporation

issues

common

stock, its

shareholders

usually

have

certain

basic

rights

to

be

exercised

in

proportion

to

the

number

of

common

stock

they

own.

These

rights

include

(1)

right

to

vote

for

directors;

(2)

right

to

receive

dividends

declared

by

the

board

of

directors

;(3)

right

to

share

in the distribution of cash or other assets if the corporation is liquidated; and

(4) preemptive right to purchase additional shares of capital stock in proportion

to

present

holdings

in

the

event

that

the

corporation

increases

the

amount

of

stock

outstanding.

在公司中业主权益是由股份证书证明的。

公司的股本既可以是普通股，

也可以是优先股。

就

公司发行的普通股而言，

其股东通常可根据所拥有的普通股股份数比例，

行使一些基本权利。< /p>

这些权利包括：

（

1

）选举董事的表决权；

（

2

）收取 董事会宣布的股利的权利；

（

3

）公司 清算

时分享现金或其他资产的权利；

（

4

）

在公司增加外发股份时，

可按现在 的持股比例优先购买

额外股份的权利。

Unit 12

Financial

statement

analysis

，

first

and

foremost

，

serves

the

essential

function

of

converting

data

into

useful

information.

In

respect

of

the

quantitative

data

presented in the financial statements

，

three techniques used widely to assist

decision makers in understanding the external statements are

：

（

1

）

< br>comparative

analysis

（

through

preparation

of

trend

statements

）

，

(2)structural

analysis

（

through

preparation

of

common-size

statements

）

，

and

（

3

）

ratio

analysis. The focus

of

this

chapter

will

be

on

how

ratio

analysis

helps

information

users

interpret

and

evaluate

the data contained in financial statements.

财务报表分析的基本功能是将数据转化为有用的信息。

就列示在财务报表中的定量性数 据而

言，广泛地用于帮助决策者理解对外财务报表的三种方法是：

（

1

）

比较分析（通过编制趋势

报表）

；

（

2

）结构分析（通过编制共同比报表）

；以及（

3

）比率分析。本章着重论述比率分

析如何帮助信息使用者解 释和评价财务报表的数据。

Unit 15

In fact, manufacturing costs can be reclassified in many different ways depending

on

the

final

goal

of

a

particular

cost

analysis

.However,

the

most

common

and

basic

cost classification scheme associated with cost accounting is the grouping of

manufacturing

costs

into

three

elements:

direct

material

costs,

direct

labor

costs

,

or

indirect

manufacturing

costs

(factory

overhead

).

Direct

costs

are

traceable

to

specific products, whereas indirect costs must be assigned to products by some

allocation method.

实务中，

< p>
按照特定成本最终分析目标，

制造成本能够用许多不同方法分类。

然而与成本会计

相关的最通用、

最基本的方法是 将制造成本集中起来分为三要素：

直接材料成本、

直接人工

成本和间接制造成本（工厂间接费用）

。直接成本可追溯于某种特定 产品，而间接成本必须

按照一定方法分配给产品。

Manufacturing overhead

制造费用

Unit 16

Cost

–

Volume- Profit

(cvp)

analysis

expresses

the

relationships

among

a

company

’

s

costs,

volume

of

activity

and

income.

Cost

–

Volume-Profit

analysis

is

a

key

factor

in many decisions , including choice of product lines , pricing of products ,

marketing strategy and utilization of productive facilities.

本量利分析是对公司经营和收入中的成本数量和利润之间的关系所进行的分析。

本量利分析

在诸如产品系列的选择、

产品定价、

营销策略、

以及生产设施的利用等许多决策中都是关键

的因素。

However,

long

run

decisions

such

as

buying

plant

and

equipment

also

hinge on

predictions of the resulting Cost

–

Volume- Profit relationships.

不过，构建厂房设备等的长期决策也取 决于成本

-

数量

-

利润关系的预测结果。

Unit 18

Although the audit process of obtaining and evaluating evidence and communicating

the results to interested users applies to all audit applications, the objectives

of auditing vary depending on the needs of users of the audit report. Internal

auditing, governmental auditing, and external auditing, and external auditing all

serve different objectives.

虽然获取和评价证据并向有利益关系的使用者传送审计结果的审计程序适用于所有的审计

应用过程，

但审计目标却因审计报告使用者的不同需要而有所差异。部审计、政府审计、 外

部审计都服务于不同的目标。

Internal

auditing

is

defined

as

an

independent

appraisal

function

established

within

an

organization

to

examine

and

evaluate

its

activities

as

a

service

to

the

organization.

部审计被定义为在某一组织部所 建立的用以审查和评价其活动，

从而作为向该组织提供服务

的独 立评价职能。

External

auditing

involves

reporting

on

financial

statements

prepared

by

management

for external users or third parties.

外部审计涉及管理当局向外部使用 者或第三方当事人编制的财务报表的报告问题。

Absentee ownership is another reason why audits are needed. Stockholders desire

audits to determine management

’

s stewardship of their assets.

不参与管理的业主权是要求审计的另一个原因。

股东希望进行审计，

以确定管理当局对他们

的资 产的经营责任。

Other

accounting

services

for

small

business

include

compiling

and

reviewing

unaudited

financial

statements

and

bookkeeping

services

(frequently

called

write-up

work).

其他向小企业提供的会计服务包括编制和审查未 经审计的财务报表，

提供簿记服务

（通常称

做代理记账业务）

Notice that a compliance test measures the effectiveness of a particular control

procedure it does not substantiate the dollar amount of an account balance.

请注 意，符合性测试衡量特定控制程序的有效性，它并没有对账户余额的金额加以验证。

There

are

four

basic

types

of

audit

reports

,

that,

under

certain

specific

conditions,

may

be

issued

by

auditors.

They

are

“

unqualified

of

opinion”,

“qualified

opinion”, “adverse

opinion

”

and

“

disclaimer of opinion

”

.

在某些特定条件 下，

审计师可能出具四种基本类型的审计报告。它们是

“无保留 意见”

、

“保

留意见”

、

“否定意见”和“放弃发表意见”

。

Unit 1

Profitability

盈利性

Income tax return

所得税申报表

business decision maker

经

营决策者

financial position

财务状况

operating results

经营成果

Unit 2

Bank statements

银行对账单

Physical counts

实物盘点

going concern

持续经营

historical cost

历史成本原则

account balance

账户余额

Unit 3

source document

原始凭证

general ledger

（

account

）总分类账（户）

adjusting entries

调整分录

prepaid expense

预付费用

accrued revenue

应计收入

accumulated depreciation

累计折旧

worksheet

工作底稿

Unit 4

Accounts payable

应付账款

Notes payable

应付票据

Internal control

部

控制

Controlling account

总账

Unit 5

Chart of accounts

会计科目表

Unit 6

notes receivable

应收票据

accounts receivable

应收账款

notes payable

应付票据

accounts payable

应付账款

patent right

专利权

generally accepted accounting principles

公认会计准则

residual claims

剩余求偿权

Unit 7

Income statement

收益表

Accounting period

会计期间

Unit 8

Financing activities

筹资活动

Operating activities

经营活动

Investing activities

投资活动

Reconciliation method

调节法

Deferrals

递延项目

Accruals

应计项目

SFAS

（

statement of financial accounting standards

）

财务会计准则公告

Unit 9

Bank statement

银行对账单

Insufficient funds check

空头支票

Salvage value

残值

Estimated useful life

预计使用寿命

The double declining-balance method

双倍余额递减折旧法

Annual depreciation

年折旧

Unit 10

Contingent liabilities

或有负债

Deferred income taxes

递延所得税

Present value

现值

Future value

终值

Unit 11

Common stock

普通股

Preferred stock

优先股

Cash dividend

现金股利

Stock dividend

股票股利

Declaration of dividend

股利宣布

Dividend distribution

股利分配

Unit 16

Cost-volume-profit relationship

成本

-

数 量

-

利润关系

Breakeven analysis

盈亏平衡分析

Contribution-margin

边际贡献

Unit 18

audit report

，

aud itor

’

s report

审计报告

internal auditing

部审计

governmental auditing

政府审计

external auditing

外部审计

system of internal control

部控制系统

engagement letter

委托书

audit working paper

审计工作底稿

test of compliance

符合性测试

confirmation of accounts receivable

应收账款的询证

related party transactions

有关当事的交易

unqualified opinion

无保留意见

qualified opinion

有保留意见

adverse opinion

否定意见

income tax return

所得税申报单

名词解释

Accounts

receivable

：

An

accounts

receivable

is

an

unwritten

promise

by

a

customer

to pay at a later date for goods sold or service rendered.

Accounting

equation:

The

expression

of

the

relationship

between

assets

,

liabilities , and capital most commonly stated as : Assets=Liabilities+ Capital

Accrual

basis:

An

accounting

system

in

which

revenue

is

recognized

only

when

earned

,

and expense is recognized only when incurred.

Bank

reconciliation:

A

statement

that

reconciles

the

difference

between

the

bank

’

s

balance and the balance of a company

’

s books.

Cash

basis

accounting:

The

reporting

of

all

revenues

and

expenses

in

the

period

which

cash is received or paid.

Cash discount: The deduction allowable if an invoice is paid by a specified date.

Common

stock:

That

part

of

the

capital

stock

that

does

not

have

special

preferences

or rights.

Controlling

account:

The

account

in

the

general

ledger

which

summarizes

the

balances

of a subsidiary ledger.

Current asset: Assets that are expected to be realized in cash, sold, or consumed

during the normal fiscal cycle of a business.

Current liability: Debts that are due within a short period of time , usually

consisting of one year, and which are normally paid from current assets.

Double

entry

accounting:

An

almost

universal

system

which

produces

equal

debit

and

credit entries for every transaction.

Equity: The right or claim to the properties of a business enterprise.

Going

concern

concept:

The

concept

that

assumes

that

a

business

entity

has

a

reasonable

expectation

of

continuing

in

business

at

a

profit

for

an

indefinite

period

of time.

Journalizing: A process of recording business transactions in the journal.

Materiality: The concept that recognizes the practicality of ignoring small or

insignificant deviations from generally accepted accounting principles.

Note receivable: A written promise to pay , representing an amount to be received

by a business.

Perpetual inventory system: A system of inventory accounting that employs records

that continually disclose the amount of the inventory.

Prepaid

expense:

Current

assets

which

represent

expense

that

have

already

been

paid

out , though were not yet consumed during the current period.

Trial

balance:

A

two- column

schedule

that

compares

the

total

of

all

debit

balances

with the total of all credit balances.

Unearned revenue: Revenue received in advance of its being earned.

Working

capital:

The

excess

of

total

current

assets

over

total

current

liabilities

at some point in time.

Worksheet: An informal accounting statement that summarizes the trial balance and

other information necessary to prepare financial statements.

Unit1 Accounting Definition

(1)

The

role

of

accounting

is

to

provide

financial

information

for

decision

making.

(2) The accounting system is an important component of a management information

system.

(3)

The

outsiders

of

enterprises

include

owners,

bankers,

other

creditors,

potential

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