会计专业英语资料VIP免费

Unit1Financialinformationaboutabusinessisneededbymanyoutsiders.Theseoutsidersincludeowners,bankers,othercreditors,potentialinvestors,laborunions,governmentagencies,andthepublic,becauseallthesegroupshavesuppliedmoneytothebusinessorhavesomeotherinterestinthebusinessthatwillbeservedbyinformationaboutitsfinancialpositionandoperatingresults.许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。Unit2Eachproprietorship,partnership,andcorporationisaseparateentity.每一独资企业、合伙企业和股份公司都是一个单独的主体。Inaccrualaccounting,theimpactofeventsonassetsandequitiesisrecognizedontheaccountingrecordsinthetimeperiodswhenservicesarerenderedorutilizedinsteadofwhencashisreceivedordisbursed.Thatisrevenueisrecognizedasitisearned,andexpensesarerecognizedastheyareincurred–notwhencashchangeshands.ifthecashbasisaccountingwereusedinsteadoftheaccrualbasis,revenueandexpenserecognitionwoulddependsolelyonthetimingofvariouscashreceiptsanddisbursements.Unit3Duringeachaccountingyear,asequenceofaccountingprocedurescalledtheaccountingcycleiscompleted.在每一会计年度内，要依次完成被称为会计循环的会计程序。Transactionsareanalyzedonthebasisofthebusinessdocumentsknownassourcedocumentsandarerecordedineitherthegeneraljournalorthespecialjournal,i.e.thesalesjournal,thepurchasesjournal(invoiceregister),cashreceiptsjournalandcashdisbursementsjournal.根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。Atrialbalanceispreparedfromtheaccountbalanceintheledgertoprovetheequalityofdebitsandcredits.根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。AT-accounthasaleft-handsideandaright-handside,calledrespectivelythedebitsideandcreditside.一个T型账户有左方和右方，分别称做借方和贷方。Aftertransactionsareentered,accountbalance(thedifferencebetweenthesumofitsdebitsandthesumofitscredits)canbecomputed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）Theprocessoftransferringamountsenteredinthejournaltotheproperledgeramountsiscalledposting,theobjectiveofwhichistoclassifytheeffectsoftransactionsoneachindividualasset,liability,owners’equity,revenue,andexpenseaccount.将日记账记录的金额转入恰当的分类账户的过程叫做过账。其目的在于把每笔交易对资产负债、业主权益、收入和费用的个别账户的影响进行归类。Unit4Thebasicprincipleofdouble-entrybookkeepingisthateverytransactionhasatwofoldeffect.复式记账的基本原理是每一项交易活动都有双重的结果。Thefinancialconditionorpositionofabusinessenterpriseisrepresentedbytherelationshipofassetstoliabilitiesandcapital.一个企业的财务状况是由资产对负债和资本的关系来表示的。Byconvention,assetandexpenseincreasesarerecordedasdebitswhileliability,capitalandincomeincreasesarerecordedascredits.根据惯例，资产和费用的增加被记为借项，而负债，资本和收入增加被记为贷项。Unit5ThesimplestformoftheaccountisknownastheT-accountbecauseitresemblestheletterT.theaccountant,asamatterofconvenience,referstothegroupofcompanyaccountastheledger.账户最简单的形式称为丁字账户，因为它类似大写字母T。会计人员为了方便将公司账户集中作为分类账。Unit6Thefinancialstatementsarethemeansofconveyingtomanagementandtointerestedoutsidersaconcisepictureoftheprofitabilityandf...