（完整版）09《会计英语》期末复习资料v
09《会计英语》期末复习资料
I. Uful Phras （短语）
1.Trading curities交易性金融资产
2.Notes/accounts receivable 应收票据/帐款
3.Provision for bad debts 坏帐准备
4.Advances to suppliers 预付帐款
5.Prepaid expens 待摊费用
6.Accrued expens 预提费用
7.Accrued payroll 应付工资
8.Dividends payable 应付股利
9.Provision for loss on realization of inventory 存货变现损失准备
10.Available-for-sale curities 可供出售的金融资产
11.Hold-to-maturity curities 持有至到期投资
12.Long-term investment in equity 长期股权投资
13.Long-term investment maturing within one year 一年内到期的长期投资
14.Receivables collectible after one year 一年以上应收款项
15.Fixed asts - cost 固定资产原价
16.Fixed asts – net book value 固定资产净值
17.Fixed asts – pending disposal 固定资产清理
18.Accumulated depreciation 累计折旧
19.Construction in progress 在建工程
20.Intangible asts 无形资产
21.Proprietary technology and patents 工业产权及专有技术
22.Deferred tax asts 递延所得税资产
23.Current liabilities 流动债务
24.Provisions for foreeable liabilities 预计负债准备
25.Premium/discount on debentures payable 应付公司债券溢价/折价
26.Deferred tax liabilities 递延所得税负债
27.Paid-in capital 实收资本
28.Capital/Earnings surplus 资本/盈余公积
29.Undistributed profits 末分配利润
30.Accumulated loss 累计亏损
31.Profit and loss account利润表
32.Sales discounts and allowances销售折扣与折让
33.Impairment loss of asts 资产减值损失
34.Gain/loss on changes in fair value 公允价值变动收益/损失
35.Operating profit/loss 营业利润/亏损
36.Non-operating income/expens 营业外收入/支出
37.Net profit/loss after tax 税后净利润/亏损
38.Earnings per share (EPS) 每股收益
39.Basic/diluted EPS 基本/稀释每股收益
II. Abbreviations （缩略语）
1.GAAP : Generally Accepted Accounting Principles .公认会计原则
2.FASB : Financial Accounting Standards Board. 财务会计准则委员会
3.AICPA: American Institute of Certified Public Accountants. 美国注册
会计师协会
4.CICPA : Chine Institute of Certified Public Accountants. 中国注册会计
师协会
5.MOF : the Ministry of Finance财政部
6.SL Method : straight-line method. 直线法P.252/7
7.ROA : return on asts.资产报酬率P.267/7
8.EPS : earning per share.每股收益P.351/9
9.P/E Ratio : the price/earning ration 市盈率
10.SCF : the statement of cash flows 现金流量表
III. Questions （回答问题）
Lesson 1 --- Home Assignments
1.What are the four financial statements prepared by a proprietorship to
provide information for decision making?√
They are: income statement (profit and loss account), statement of owner’s equity (capital statement, statement of retained earnings), balance sheet and cash flow statement.
2.What is the proper formula prentation of the accounting equation? √
Asts = Liabilities + [owner’s equity + (Revenue – Expens)]
3.What are the four key ethical standards that are expected of professional
accountants?
They are: integrity, confidentiality, competence, and objectivity.
Exerci 1 - 2: p.2
Foreman Corporation, engaged in a rvice business, completed the following lected transactions during the period: √
1)Issued additional capital stock, receiving cash;
2)Purchad supplies on account;
3)Returned defective supplies purchad on account and not yet paid for;
4)Received cash as a refund from the erroneous overpayment of an
expen;
5)Charged customers for rvices sold on account;
6)Paid utilities expen;
7)Paid a creditor on account;
8)Received cash on account from charge customers;
9)Paid cash dividends to stockholders;
10)Determined the amount of supplies ud during the month.
Using a tabular form with column headings entitled Transactions, Asts, Liabilities, and Capital respectively, indicate the effect of each transaction. U + for increa and – for the decrea.
Lesson 2 --- Home Assignments
1.Does debit always mean increa and credit always mean decrea? √
No, it does not. And debit or credit should not be confud with increa or decrea. It depends on which side of an account is ud for debit or credit.
2.Given that asts have economic value and that they have debit balances,
why do expens also have debit balances?√
Becau expens have the effect of decreasing capital, and just as decreas in capital are recorded as debit, increas in expen accounts are recorded as debits. Lesson 3---Home Assignments
1.Briefly explain the matching principle.√
The matching principle states that expens should be deducted (matched against) from the revenues earned in the same period.
2.Why is an unearned revenue a liability?√
Unearned revenue is a liability becau the business owes the customer a good or rvice.
