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1、1 第一讲会计英语的常用术语第一讲会计英语的常用术语 1.account n.账，账目 a/c；账户 e.g.T-account: T 型账户；account payable 应付账款 receivable 应收账款）； 2.Accounting concepts 会计的基本前提 1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营 3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的） 4）m
2、oney measurement 货币计量 *权责发生制 accrual basis. accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债 3.Quality of accounting information 会计信息质量要求 （1）可靠性 reliability （2）相关性 relevance （3）可理解性 understandability （4）可比性 comparability （5）实质重于形式 substance over form （6）重要性 materiality （7）谨慎性
3、 prudence （8）及时性 timeliness 4.Elements of accounting 会计要素 1）Assets: 资产 current assets 流动资产 cash and cash equivalents 现金及现金等价物 （bank deposit） inventory 存货receivable 应收账款prepaid expense 预付费用 non-current assets 固定资产 property （land and building） 不动产, plant 厂房, equipment 设备 （PPE） e.g.The total assets own
4、ed by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债 funds provided by the creditors. creditor 债权人，赊销方 current liabilities 当期负债 non-current liabilities 长期负债 total liabilities account payable 应付账款 loan 贷款 advance from customers 预收款 bond 债券（由政府发行, government bond /treasury bon
5、d 政府债券，国库券） debenture 债券 （由有限公司发行） 3）Owners equity: 所有者权益 （Net assets） funds provided by the investors. Investor 投资者 paid in capital （contributed capital） 实收资本 shares /capital stock （u.s.） 股票 retained earnings 留存收益 2 同时记住几个单词 dividend 分红 beginning retained earnings ending retained earnings reserve 储
6、备金 （资产重估储备金，股票溢价账户） e.g.The company offered/issued 10,000 shares at the price of US$2.30 each. 4）Revenue: 收入 sales revenue 销售收入 interest revenue 利息收入 rent revenue 租金收入 5）Expense: 费用 cost of sales 销售成本, wages expense 工资费用 6）Profit （income, gain）:利润 net profit, net income 5.Financial statement 财务报表 1）
7、balance sheet 资产负债表 2）income statement 利润表 3）statement of retained earnings 所有者权益变动表 4）cash flow statement 现金流量表 6.Accounting cycle 1）journal entries 日记账general journal总日记账 general ledger总分类账 trial balance 试算平衡表 adjusting entries 调整分录 adjusted trial balance 调整后的 试算平衡表 Financial statements 财务报表 closi
8、ng entry 完结分录 2）Dr.Debit 借 Cr.Credit 贷 Double-entry system 复式记账 7.Exercise 练习 1）purchases of inventory in cash for RMB￥3,000 现金人民币 3,000 元购买存货 Dr.inventory 3,000借：存货 3,000 Cr.cash 3,000 贷：现金 3,000 2）sales on account of US$10,000 赊销方式销售，收入 10,000 美元 Dr.account receivable 10,000 借：应收账款 10,000 Cr.sales
9、 revenue 10,000 贷：销售收入 10,000 3）paid RMB￥50,000 in salaries a pollution-control device was compulsively required to be installed at a cost of ￥2,500; loading and unloading fee of ￥800.please calculate the acquisition cost of the equipment. 答疑编号 811030101 List price ￥60,000 freight costs 1,000 pollut
10、ion-control 2,500 loading and unloading fee 800 total Acquisition Cost ￥64,300 fair value 公允价值 market value 市场价值 Lecture example Edison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed
11、as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000. Q: whats the acquisition cost of each asset? Prepare a journal entry to record the 7 acquisition. 答疑编号 811030102 Total acquisition cost: $40,000 Total fair value of the
12、acquired assets: $35,000$10,000$5,000$50,000 Market Value Acquisition Cost building 35,000 28,000 40,000（35,00050,000） equipment 10,000 8,000 40,000（10,00050,000） fixture 5,000 4,000 40,000（5,00050,000） 50,000 40,000 Dr.building 28,000 Dr.equipment 8,000 Dr.fixture 4,000 Cr.bank deposit 40,000 借：固定资
13、产建筑物28,000 设备 8,000 固定设施 4,000 贷：银行存款 40,000 4.Depreciation 折旧 depreciation n. 折旧，损耗（有些资产）amortization 摊销（无形资产） accumulated depreciation 累积折旧 depreciation expense 折旧费用 depreciate v. depreciable adj. depreciation base 折旧基数 historical cost of assets * book value /carrying value 账目价值（historical cost ac
14、cumulated depreciation） estimated residual value/ estimated salvage value 预计净残值 estimated adj. 预计的，估计的estimate v. 估计，判断，估价 residual adj. 残留的，剩余的 salvage n. 海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物 * depreciable amount depreciation baseestimated residual value estimated useful life 预计使用年限（No.of years）/（No.of pro
15、duction units） useful life 使用寿命，使用年限 固定资产已提的减值准备 methods: a.straight-line method 直线折旧法，平均年限法 b.units of production method 工作量法 Accelerated depreciation 加速折旧法: c.double-declining balance method 双倍余额递减法 d.sum-of-the-years digits method 年数总和法 journal entry 与折旧有关的会计分录 Dr.depreciation expense折旧费用 Cr.accu
16、mulated depreciation累计折旧 Lecture examples: 1）Straight-line depreciation depreciable amount 可折旧金额 depreciation expense of each year（年折旧额） 8 estimated useful life（year）尚可使用年限 Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment wi
