初级会计专业英语提纲
Ⅰ. Choices (选择及判断资料)
P5 会计六要素
鸡蛋紫菜汤
Asts are the economic resources that are owned or con trolled by a business and can be expresd in monetary units.
资产指由企业拥有或控制并能用货币计量的经济资源。
Liabilities are the obligations or debts that a business must pay in money or rvices at some time in the future.
负责指将来需用货币或服务偿还的债务或履行的义务。
Owner’s equity reprents the owner’s interest in or claim upon a business net asts which is the difference between the amount of asts and the amount of liabilities.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额减负债总额后的余额。
Revenues are the economic resources flowing into a business as a result of operational activities (such as providing goods or rvices to other economic entities).
收入指由于经营活动（例如，向其他经济实体销售产品或提供服务）而流入企业的经济资源。
Expens are the outflow of a business’s economic resources resulting from the operational activities (such as purchasing goods or receiving rvices from other economic entities).
费用指由于经营活动（例如，采购或接受其他经济实体的商品或服务）而流出企业的经济资源。
Net Earnings (or Net Loss) is the result of matching revenues with expens.
净收益（或净损失）为收入与费用配比的结果。
A business transaction is an economic activity that can change the value of asts, liabilities, and owner’s equity and requires recording.
交易是指那些能改变企业资产、负债、业主权益的价值并要求记录的经济业务。P8
A ledger account is simply a record of changes (increa and decrea) and balances in the value of a specific accounting item.
分类账户不过是特定会计项目价值的变动（增加与减少）和结余的记录。P11
P13 借贷规则(运用) 例:正常余额通常在哪一方? 应在增加方(increa)
P14 科目性质秋之韵
哪个是资产负责: 应计收入-Accrued Revenue 预收收入- Precollected Revenue
A journal is a chronological (arranged in order of time) record of business transactions.
日记账是对交易的序时（即按时间的顺序）记录。P16
P20基本财务报表包括资产负债表、收益表、现金流量表。
Balance sheet排骨火锅 is a statement of reporting the financial position of a business on a specific point of time.
资产负债表是用于报告企业某一时日的财务状况的报表。
Income Statement is a statement reporting profitability or the operating result of a business for an accounting period.
龟背竹怎么修剪收益表是用来报告企业一定会计期间的盈利情况或经营成果的报表。
Statement of Owmer’s Equity: A linkage between Balance sheet and Income Statement.
业主权益表：资产负债表和收益表之间的连接。
A trial balance is a listing of all ledger accounts and their debit or credit balances on a specific point of time.
试算平衡表列示在某一时日的所有总分类账户及其借方和贷方余额. P26
Ⅱ. Judgements 判断 (课后习题)
P118 1.F 2.F 3.F 4.F 5.T
1.Accounting is another word for bookkeeping.
2.Accounting provides financial information that is only uful to a business management.
3.Financial accounting focus primarily on external urs of financial information.
4.Management accounting is directly concerned with stockholders and creditors.
5.Creditors are interested in financial information in deciding whether to make additional loans the business.
P121 1.F 2.T 3.T 4.T 5.F
1.Liabilities are things owned by a business.
2.Accounts payable are examples of current liabilities.
3.Revenues increa owners’ equity.
4.Whenever an expen is incurred, the owners’ equity will be decread.
5.If revenues exceed expens for the same accounting period, the entity is deemed to suffer a loss.
P124 1.T 2.T 3.F 4.T 5.F
1.A=L+O.E. is the basic accounting equation.
2.When an owner invests cash in a business, the ast and owner’大眼睛美女s equity increa.
3.Transactions involving revenues and expens will in some cas throw the accounting
equation out of balance.
4.元角分的认识A business should be understood as an entity that is parate and distinct from its owners, customers, and creditors.
5.Collection of an account receivable will increa an ast and decrea a liability.
P127 1.T 2.F 3.T 4.F 5.F
1.Debit means left, Credit means right.
2.Debit means increa, Credit means decrea.
3.Expens are incread by debits.
苯硼酸>日本民间故事4.Asts are incread by credits.
5.For a given account, total debits must always equal total credits.
P130 1. F 2.F 3. F 4. T 5. T 6. T
1.In all journal entries, at least one account must be incread, and another decread.
2.The chart of accounts is a table of contents to the general journal.
3.In all journals, all liabilities and owner’s equity accounts must be indented.
4.The general journal is also known as the book of original entry.
5.The credit portion of a general journal entry is always written condly below the debit portion.
6.A journal entry must be supported by source documents.
P134 1.T 2.T 3.F 4.F 5.T
1.Equality of total asts with total liabilities and owner’s equity must always be maintained in a balance sheet.
