会计英语考试秘笈

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1、一．定义1.accounting会计：Accountingisaninformationsystemthatidentifies,records,andcommunicatesrelevant,reliable,andcomparableinformationaboutorganization’sbusinessactivitiesthatcanbeexpressedinmonetaryterms.会计是一个信息系统，用于确认、记录和披露企业可以用货币计量的经营活动相关的、可靠的、可比的信息。2．publicaccounting公共会计：Publicaccounting

2、isthefieldofaccountingthatprovidesavarietyofaccountingservicestoclientsforafee.公共会计是指为客户提供多种服务并收取服务费的会计领域。3.accrualbasisofaccounting权责发生制：Usingtheaccrualbasisofaccountingmeansthatrevenues,expensesandotherchangesinassets,liabilities,andowners’equityareaccountedforintheperiodinwhichtheecon

3、omiceventtakesplace,notnecessarilywhenthecashinflowsandoutflowstakeplace.在权责发生制下，收入、费用、资产、负债和所有者权益的变动应记录与交易发生的时期，而不是相关的现金流入或流出的时期。4.assets资产：Assetsareresourceswithfuturebenefitsthatareownedorcontrolledbyacompany.资产是指企业所拥有或控制的、能够在未来给企业带来利益的资源。5.account账户：Anaccountmaybedefinedasarecordofth

4、eincreases,decreases，andbalanceinanindividualitemofasset，liabilities，andowners’equity，revenue，orexpense.账户是指反应资产、负债、所有者权益、收入、费用的增减变动和结余情况的会计记录。6.balancesheet资产负债表：Thebalancesheetisafinancialstatementwhichshowsthefinancialpositionofabusinessentitybysummarizingtheassets，liabilities，andowne

5、rs’equityataspecialdate.资产负债表是用来列示公司的资产、负债和所有者权益，反应企业的财务状况的报表7.incomestatement利润表：Anincomestatementisafinancialstatementshowingtheresultsofoperationsforabusinessbymatchingrevenueandrelatedexpensesforaparticularaccountingperiod.Itshowsthenetincomeornetloss.利润表是财务报表的一种，通过将收入和费用配比反映一个企业一定期间

6、的经营成果8．Statementofretainedearnings留存收益表：Thestatementofretainedearningsreportsinformationabouthowretainedearningschangesoverthereportingperiod.留存收益表用来说明企业一定时期留存收益的变动情况9.cashflowstatement现金流量表：Thecashflowstatementrevealsnotonlyoperatingcashflowofthecompany，butalsoenablestheusertoreconcilet

7、hecashflowstonetincome.现金流量表不仅可以揭示企业的经营活动的现金流量，还可以使报表的使用者将现金流量调整为净收益10.relatedpartytransactions关联方交易：Whenafirmengagesinatransactionwhereoneofthepartieshastheabilitytoinfluencetheactionsandpoliciesoftheother，thetransactionistermedarelatedpartytransaction.当公司所从事的交易中一方有能力影响另