哪位大侠愿意贡献一些“会计专业英语”资料，跟大家一起分享

chijiaoshunv

最好是初级的

感激！！！

期待~~

博鳌会计人

Text 1  Accounting and Its Environment
Develop an accounting vocabulary for decision making. Accounting is a system for measuring, processing, and communicating financial information. As the “language of business,” accounting helps a wide range of decision makers. Accounting dates backs to ancient civilizations, but its importance to society has been greatest since the Industrial revolution.

Apply accounting concepts and principles to analyze business transactions. The three basic forms of business organization are the proprietorship, the partnership, and the corporation. Whatever the form, accountants use the entity concept to keep the business’s records separate from the personal records of the people who run it. Accountants at all levels must be ethical to serve their intended purpose. Generally accepted accounting principles (GAAP) guide accountants in their work. Among these guidelines are the entity concept, the reliability principle, the cost principle, the going-concern concept, and the stablemonetary-unit concept.

Use the accounting equation to describe an organization’s financial position. In its most common form, the accounting equation is Assets=Liabilities + Owner’s Equity.

Use the accounting equation to analyze business transactions. Transactions affects a business’s assets, liabilities, and owner’s equity. Therefore, transactions are analyzed in terms of their effect on the accounting equation.

Prepare the financial statements. The financial statements communicate information for decision making by the entity’s managers, owners, and creditors and by government agencies. The income statement presents a video of the entity’s operations in terms of revenues earned and expenses incurred during a specific period. Total revenues minus total expenses equal net income. Net income or net loss answers the question, How much income did the entity earn, or How much loss did it incur during the period? The statement of owner’s equity reports the changes in owner’s equity during the period. The balance sheet provides a photograph of the entity’s financial standing in terms of its assets, liabilities, and owner’s equity at a specific time. It answers the question, What is the entity’s financial position? The statement of cash flows reports the cash coming in and the cash going out during the period. It answers, Where did cash come from , and, Where did it go?

Evaluate the performance of a business. High net income indicates success in business; net loss indicates a bad year.

New words



process 初步分类，整理            

proprietorship 独资企业，所有权      

partnership 合伙关系，合伙企业

corporation 公司，企业              

ethical 合乎道德的                  

intended 预期的

guideline 方针，指南

entity concept 主体概念              

reliability principal 可信性原则

cost principal 成本原则              going-concern concept 持续经营概念

stable-money-unit concept 稳定货币单位的概念  

video 说明

incurrent 遭受

balance sheet 资产负债表，决算表

indicate 表明，暗示                 

expenses 开支，消费



Text 2  Recording Business Transaction
       Define key accounting terms: account, ledger, debit, and credit. The account can be viewed in the form of the letter “T”. The left side of each T-account is its debit side. The right side is its credit side. The ledger, which contains a record for each account, groups and numbers accounts by category in the following order: assets, liabilities, and owner’s equity (and its subparts, revenues and expenses).

      Apply the rules of debit and credit. Assets and expenses are increased revenues are increased by credits. Liabilities, owner’s equity, and revenues are increased by credits and decreased by debits. The side—debit or credit—of the account in which increases are recorded is that account’s normal balance. Thus the normal balance of assets and expenses is a debit, and the normal balance of liabilities, owner’s equity, and revenues is a credit. The Withdrawals account, which decreases owner’s equity, normal has a debit balance. Revenues, which are increases in owner’s equity, have a normal credit balance. Expenses, which are decreases in owner’s equity, have a normal debit balance.

       Record transactions  in the journal. The accountant begins the recording process by entering the transaction’s information in the journal, a chronological list of all the business’s transactions.

       Post from the journal to the ledger. The information is then posted-transferred-to the ledger accounts. Posting references are used to trace amounts back and forth between the journal and the ledger. Businesses list their account titles and numbers in a chart of accounts.

       Prepare a trial balance is a summary of all the account balance in the ledger. When double-entry accounting has been done correctly, the total credits in the trial balance are equal.

       Set up a chart of accounts for a business. The first step in accounting is to set up the chart of accounts.

       Analyze transactions without a journal. Decision makers must often make decisions without a complete accounting system. They can analyze the transactions without a journal.

       We can now trace the flow of accounting information through these steps:

       Business Transactionà Source Documents à Journal Entry à Posting to Ledger à Trial Balance.

New words

subpart 分类                       chronological 按时间顺序的



Text 3  Measuring Business Income: the Adjusting Process
       Distinguish accrual basis accounting from cash-basis accounting. In accrual-basis accounting, business events are recorded as they affect the entity. In cash-basis accounting, only those events that affect cash are recorded. The cash basis omits important events such as purchases and sales of assets on account. It also distorts the financial statements by labeling as expenses those cash payments that have long-term effects, such as the purchases of buildings and equipment. Some small organizations, use cash-basis accounting, but the generally accepted method is the accrual basis.

       Apply the revenue and matching principles. Businesses divide time into definite periods--such as a month, a quarter, and a year--to report the entity’’s financial statements. The year is the basic accounting period, but companies prepare financial statements as often as they need the information. Accountants have developed the revenue principle to determine when to record revenue and the amount of revenue to record. The matching principle guides the accounting for expenses.

       Make adjusting entries at the end of the accounting period. Adjusting entries are a result of the accrual basis of accounting. These entries, made at the end of the period, update the accounts for preparation of the financial statements. One of the most important pieces of business information is net income or net loss, and the adjusting entries help to measure the net income of the period. Adjusting entries can be divided into five categories: prepaid expenses, depreciation, accrued expenses, accrued revenues, and unearned revenues.

       Prepare an adjusted trial balance. To prepare the adjusted trial balance, enter the adjusting entries .next to the unadjusted trial balance and compute each account’’s balance.

       Prepare the financial statements from the adjusted trial balance .The adjusted trial balance can be used to prepare the financial statements. The there financial statements are related as follows: Income, shown on the income statement, increases the owner’’s capital, which also appears on the statement of owner’’ s equity. The ending balance of capital is the last amount reported on the balance sheet.

New Words



accrual n. 自然增长,自然增长额

accrual-basis accounting 权责发生制

cash-basis accounting 现金收付制

omit vt. 省略，删

distort vt. 曲解

label vt. 把……列为

definite adj. 明确的,确切的

accounting period 结算期

revenue principle 收益原则

matching principle 配比原则

adjusting entries 调整分录

update vt . 使现代化

net income 纯收入

prepaid expenses 待摊费用

depreciation n.贬值

accrued expense 应计费用

accrued revenues 应计收入

unaccrued  revenues 未实现收入

adjusted trial balance 经调整过的试算表

unadjusted trial balance 未经调整过的试算表

博鳌会计人

送给你三篇英语会计文章看看-----

chijiaoshunv

十分感谢