第一篇：會計專業(yè)英語重點（本站推薦）

一、名詞解釋

1.account reveivable(應收賬款)are liquid assets,usually being converted into cash within a period

of 30 to 60 days.Therefore, accounts receivable from customers are classified as current assets, appearing in the balance sheet immediately after cash and marketable securities.2.double entry accounting（復式記賬法）is a standard accounting method that involves each

transaction being recorded in at least two accounts, resulting in a debit to one or more accounts and a credit to one or more accounts.3.materiality（重要性原則）refers to the magnitude of an omission or misstatement of accounting

information that, considering the circumstances ,make it likely that the judgment of a reasonable person relying on the information would have been influenced by the omission or misstatement.4.perpetual inventory system（定期盤存制）Under the perpetual inventory system,the inventory

records are kept up-to-date.Virtually all large business organizations use perpetual inventory systems.5.unearned revenue（預收賬款）A liability for unearned revenue arises when a customer pays in

advance.6.financial statement（財務報表）Four related accounting reports that summarize the current financial

position of an entity and the results of its operations for the preceding year(or other thim period)

7.historical cost（歷史成本）The historical cost of an asset is the exchange price in the transaction in

which the asset was acquired

8.depreciation（折舊）The systematic allocation of the cost of an asset to expense over the years of

its estimated useful

9.accrued liabilities（應計負債）The liabilities to pay an expense which has accrued during the

period.Accrued liabilities are also called accrued expenses.10.income（收入）is defined as increases in economic benefits during the reporting period,in the form

of inflows or enhancements of assets,or decreases of liabilities tha result in increases in

equity,other than those relating to contributions from equity participants.Income encompasses both revenue and gains.11.asset（資產(chǎn)）is a resource controlled by the enterprise as a result of past events and from which

future economic benefits are expected to flow to the enterprise.12.account payable（應付賬款）often are subdivided into categories of trade accounts payable and

other accounts payable.Trade accounts payable are short—term obligations to suppliers for purchases or merchandise.Other accounts payable include liabilities for any goods and services other than merchandise.13.FIFO（先進先出法）A method of computing the cost of inventory and the cost of goods sold based

on the assumption that the first merchandise acquired is the first merchandise sold,and that the ending inventory consists of the most recently acquired goods.14.Goodwill（商譽）The present value of expected future earnings of a business in excess of the

earnings normally realized in the industry.15.cost principle（歷史成本原則）The cost principle states that assets should by recorded at their

cost.Cost is the value exchanged at the time something is acquired.二、英譯中（10個，1分一個）

三、句子翻譯（英譯漢，漢譯英各5個，每個3分）

四、分錄（10個，2分一個）

注：二到四題老師沒有畫重點，考的都是書上1到6章很基本的東西。

五、小作文（400字，三選一）Accounting is the language of businessAccounting in the modern timeAccounting is an economic management activities.

第二篇：會計專業(yè)英語重點1

Unit 1

Financial information about a business is needed by many outsiders.These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results.許多企業(yè)外部的人士需要有關企業(yè)的財務信息，這些外部人員包括所有者、銀行家、其他債權人、潛在投資者、工會、政府機構和公眾，因為這些群體對企業(yè)投入了資金，或享有某些利益，所以必須得到企業(yè)財務狀況和經(jīng)營成果信息。

Unit 2

Each proprietorship, partnership, and corporation is a separate entity.每一獨資企業(yè)、合伙企業(yè)和股份公司都是一個單獨的主體。

In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed.That is revenue is recognized as it is earned, and expenses are recognized as they are incurred – not when cash changes hands.if the cash basis accounting were used instead of the accrual basis, revenue and expenserecognition would depend solely on the timing of various cashreceipts and disbursements.在權責發(fā)生制下，視服務的提供而非現(xiàn)金的收付在本期對資產(chǎn)和權益的影響作出會計記錄。即，收入是在賺取時確認，費用是在發(fā)生時確認——而不是在現(xiàn)金轉手時。如果現(xiàn)金收付制替代權責發(fā)生制，那么收入和費用僅僅依靠各種現(xiàn)金收付活動的時間確定來確認。

Unit 3

During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed.在每一會計內，要依次完成被稱為會計循環(huán)的會計程序。

Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i.e.the sales journal ,the purchases journal(invoice register),cash receipts journal and cash disbursements journal.根據(jù)業(yè)務憑證即原始憑證分析各項交易，并記入普通日記賬或特種日記賬，也就是銷貨日記賬，購貨日記賬（發(fā)票登記簿），現(xiàn)金收入日記賬和現(xiàn)金支出日記賬。

A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.根據(jù)分類賬戶的余額編制試算平衡表，借以驗證借項和貸項是否相等。

A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side.一個T 型賬戶有左方和右方，分別稱做借方和貸方。

After transactions are entered ,account balance(the difference between the sum ofits debits and the sum of its credits)can be computed.當各項交易入賬之后，便可計算賬戶余額（其借項合計數(shù)與貸項合計數(shù)之間的差額）

The process of transferring amounts entered in the journal to the proper ledger amounts is called posting, the objective of which is to classify the effects of transactions on each individual asset , liability , owners’ equity , revenue , and expense account.將日記賬記錄的金額轉入恰當?shù)姆诸愘~戶的過程叫做過賬。其目的在于把每筆交易對資產(chǎn)、負債、業(yè)主權益、收入和費用的個別賬戶的影響進行歸類。

Unit 4

The basic principle of double-entry bookkeeping is that every transaction has a twofold effect.復式記賬的基本原理是每一項交易活動都有雙重的結果。

The financial condition or position of a business enterprise is represented by the relationship of assets to liabilities and capital.一個企業(yè)的財務狀況是由資產(chǎn)對負債和資本的關系來表示的。

By convention, asset and expense increases are recorded as debits while liability , capital and income increases are recorded as credits.根據(jù)慣例，資產(chǎn)和費用的增加被記為借項，而負債，資本和收入增加被記為貸項。

Unit 5

The simplest form of the account is known as the T-account because it resembles the letter T.the accountant, as a matter of convenience, refers to the group of company account as the ledger.賬戶最簡單的形式稱為丁字賬戶，因為它類似大寫字母T。會計人員為了方便將公司賬戶集中作為分類賬。

Unit 6

The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business.These are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows.Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month.財務報表是向管理人員和有關外界人士傳送企業(yè)盈利能力和財務狀況的簡明情況的工具。報告一個企業(yè)財務狀況的有三種基本財務報表：資產(chǎn)負債表，損益表和現(xiàn)金流量表。資產(chǎn)負債表和損益表是在特定日期編制的，習慣上在每個月末編制。

Assets are economic resources which are owned by a business and are expected to benefit future operations.資產(chǎn)是一個企業(yè) 所擁有的、并期望有益于未來經(jīng)營的經(jīng)營資源。

The owners’ equity in a business represents the resources the invested by the owner;it is equal to the total assets minus the liabilities.The equity of the owner is a residual claim because the claims of the creditors legally come first.If you are the owner of a business, you are entitled to whatever remains after the claims of the creditors are fully satisfied.企業(yè)中的業(yè)主權益代表業(yè)主投資的資源；它等于總資產(chǎn)減去負債。因為債權人的求償權在法律上優(yōu)先，所以業(yè)主權益是一種剩余求償權，如果你是企業(yè)的業(yè)主，在債權人的求償權全部得到滿足之后，剩下的都屬于你。

Unit 7

Income statement is a statement, sometimes called the profit and loss statement, reporting profitability or the operating result of a business for an accounting period(which can be one month, one quarter, one calendar year or one fiscal year as may be determined by the business concerned).收益表，有時也叫做收益損失表，是用來報告企業(yè)一定會計期間（可以是一個月、一季度、一自然或一財政，由企業(yè)自己決定）的盈利情況或經(jīng)營成果的報表。

Unit8

The statement of cash flows reports the entity’s cash receipts and cash payments during the period-where cash came from and how it was spent.It explains the causes for the change in the cash balance.現(xiàn)金流量表反映企業(yè)某個期間現(xiàn)金收入和支出，即現(xiàn)金的來源和運用。它解釋現(xiàn)金余額變化的原因。

Unit 9

Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, rights as a creditor to others, and other rights.For accounting treatment, assets are normally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.資產(chǎn)是企業(yè)擁有或者控制的能以貨幣計量的經(jīng)濟資源，包括各種財產(chǎn)、債權和其他權利。資產(chǎn)分為流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)、遞延資產(chǎn)和其他資產(chǎn)。

Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement.all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.應收賬款可以計提壞賬準備金。壞賬準備金在會計報表中作為應收賬款的備抵項目列示。各種應收及預付款應當及時清算、催收、定期與對方對賬核實。

When inventories are issuing, enterprises may account them under the following methods : first-in first-out ,weighted average ,moving average ,specific identification , last-in first-out ,ect.各種存貨發(fā)出時，企業(yè)可以根據(jù)實際情況，選擇使用先進先出法、加權平均法、移動平均法、個別計價法、后進先出法等方法確定其實際成本。

The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.財產(chǎn)、廠房及設備的購置成本包括所有的合理支出和使這些資產(chǎn)處于可使用狀態(tài)的必要支出。

Unit 10

The FASB defines liabilities in its Statement of Financial Accounting Concept No.3.elements of Financial Statement as :“the probable future sacrifice of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.”

美國財務會計準則委員會在第3號財務會計概念公告《財務報表的要素》中，將負責定義為：“特定主體由于過去的交易或事項而引起的、在現(xiàn)在承擔的在將來向其他主體交付財產(chǎn)或提供勞務的責任，這種責任導致了可預期的經(jīng)濟利益的未來犧牲”

According to this definition, current liabilities are “obligations whose liquidation is reasonably expected to require use of existing resources properly classified as current assets, of the creation of other current liabilities.”

根據(jù)這一定義，流動負債是指：“期望以已恰當?shù)貧w入流動資產(chǎn)的現(xiàn)有資源、或通過形成其他流動負債來清償?shù)呢熑巍！?/p>

Unit 11

Owners’ equity is defined as the excess of total assets over total liabilities.業(yè)主權益被定義為資產(chǎn)總額對負債總額的超出額

Ownership in a corporation is evidenced by a stock certificate.This capital stock may be either common or preferred.If a corporation issues common stock, its shareholders usually have certain basic rights to be exercised in proportion to the number of common stock they own.These rights include(1)right to vote for directors;(2)right to receive dividends declared by the board of directors;(3)right to share in the distribution of cash or other assets if the corporation is liquidated;and(4)preemptive right to purchase additional shares of capital stock in proportion to present holdings in the event that the corporation increases the amount of stock outstanding.在公司中業(yè)主權益是由股份證書證明的。公司的股本既可以是普通股，也可以是優(yōu)先股。就公司發(fā)行的普通股而言，其股東通?？筛鶕?jù)所擁有的普通股股份數(shù)比例，行使一些基本權利。這些權利包括：（1）選舉董事的表決權；（2）收取董事會宣布的股利的權利；（3）公司清算時分享現(xiàn)金或其他資產(chǎn)的權利；（4）在公司增加外發(fā)股份時，可按現(xiàn)在的持股比例優(yōu)先購買額外股份的權利。

Unit 12

Financial statement analysis，first and foremost，serves the essential function of converting data into useful information.In respect of the quantitative data presented in the financial statements，three techniques used widely to assist decision makers in understanding the external statements are：（1）comparative analysis（through preparation of trend statements），(2)structural analysis（through preparation of common-size statements），and（3）ratio analysis.The focus of this chapter will be on how ratio analysis helps information users interpret and evaluate the data contained in financial statements.財務報表分析的基本功能是將數(shù)據(jù)轉化為有用的信息。就列示在財務報表中的定量性數(shù)據(jù)而言，廣泛地用于幫助決策者理解對外財務報表的三種方法是：（1）比較分析（通過編制趨勢報表）；（2）結構分析（通過編制共同比報表）；以及（3）比率分析。本章著重論述比率分析如何幫助信息使用者解釋和評價財務報表內的數(shù)據(jù)。

Unit 15

In fact, manufacturing costs can be reclassified in many different ways depending on the final goal of a particular cost analysis.However, the most common and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three elements: direct material costs, direct labor costs , or indirect manufacturing costs(factory overhead).Direct costs are traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.實務中，按照特定成本最終分析目標，制造成本能夠用許多不同方法分類。然而與成本會計相關的最通用、最基本的方法是將制造成本集中起來分為三要素：直接材料成本、直接人工成本和間接制造成本（工廠間接費用）。直接成本可追溯于某種特定產(chǎn)品，而間接成本必須按照一定方法分配給產(chǎn)品。

Unit 16

Cost –Volume-Profit(cvp)analysis expresses the relationships among a company’s costs, volume of activity and income.Cost –Volume-Profit analysis is a key factor in many decisions , including choice of product lines , pricing of products , marketing strategy and utilization of productive facilities.本量利分析是對公司經(jīng)營和收入中的成本數(shù)量和利潤之間的關系所進行的分析。本量利分析在諸如產(chǎn)品系列的選擇、產(chǎn)品定價、營銷策略、以及生產(chǎn)設施的利用等許多決策中都是關鍵的因素。

However, long run decisions such as buying plant and equipment also hinge on predictions of the resulting Cost –Volume-Profit relationships.不過，構建廠房設備等的長期決策也取決于成本-數(shù)量-利潤關系的預測結果。

下面的三道中翻英，章琳一說她的卷子中有一道

長期政策也取決于成本-數(shù)量-利潤關系的預測結果

Long run decisions hinge on predictions of the resulting cost-volume-profit relationships

邊際貢獻和盈虧平衡點都隨著單位變動成本的增減而變動

Both the contribution margin and the breakeven point are altered by changes in unit variable costs.在經(jīng)濟衰退期間，管理層則將加緊控制成本

When business is slack, management tends to ride herd on costs

Unit 18

Although the audit process of obtaining and evaluating evidence and communicating the results to interested users applies to all audit applications, the objectives of auditing vary depending on the needs of users of the audit report.Internal auditing, governmental auditing, and external auditing, and external auditing all serve different objectives.雖然獲取和評價證據(jù)并向有利益關系的使用者傳送審計結果的審計程序適用于所有的審計應用過程，但審計目標卻因審計報告使用者的不同需要而有所差異。內部審計、政府審計、外部審計都服務于不同的目標。

Internal auditing is defined as an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization.內部審計被定義為在某一組織內部所建立的用以審查和評價其活動，從而作為向該組織提供服務的獨立評價職能。

External auditing involves reporting on financial statements prepared by management for external users or third parties.外部審計涉及管理當局向外部使用者或第三方當事人編制的財務報表的報告問題。

Absentee ownership is another reason why audits are needed.Stockholders desire audits to determine management’s stewardship of their assets.不參與管理的業(yè)主權是要求審計的另一個原因。股東希望進行審計，以確定管理當局對他們的資產(chǎn)的經(jīng)營責任。

Other accounting services for small business include compiling and reviewing unaudited financial statements and bookkeeping services(frequently called write-up work).其他向小企業(yè)提供的會計服務包括編制和審查未經(jīng)審計的財務報表，提供簿記服務（通常稱做代理記賬業(yè)務）

Notice that a compliance test measures the effectiveness of a particular control procedure;it does not substantiate the dollar amount of an account balance.請注意，符合性測試衡量特定控制程序的有效性，它并沒有對賬戶余額的金額加以驗證。

There are four basic types of audit reports , that, under certain specific conditions, may be issued by auditors.They are “unqualified of opinion”, “qualified opinion”, “adverse opinion” and “disclaimer of opinion”.在某些特定條件下，審計師可能出具四種基本類型的審計報告。它們是“無保留意見”、“保留意見”、“否定意見”和“放棄發(fā)表意見”。

第三篇：會計專業(yè)英語

Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded company must release their financial statements each year.These statements are used by investors, banks and creditors to determine the financial health of the company and its suitability for investment or extension of credit.In order to properly compare and evaluate companies and their results, the financial statement must provide similar information in a similar format.Every country has its own generally accepted accounting principles, and all publicly released financial statements must comply with these rules..Although there is no comprehensive list of generally accepted accounting principles, the structure is based around four key assumptions, four basic principles and four basic constraints..Four Key Assumptions

The key assumptions in generally accepted accounting principles are: business entity, going concern, monetary unit and time period principle.The business entity assumption is the idea that the business functions as a legal and financial entity separate from its owners or any other business.This assumption means that all the amounts shown as revenue or expense in the financial statements are for the business alone and do not include any personal expenses.“Going concern” is the assumption that the business will operate for the foreseeable future.This is important when calculating the values for assets, depreciation and amortization.The monetary unit assumption is that all the amounts listed use one stable currency, and that any amounts in another currency are clearly listed.“Time period” assumes that all the transactions reported did in fact occur within the time period as listed.Four Basic Principles

The four basic principles in generally accepted accounting principles are: cost, revenue, matching and disclosure.The cost principle refers to the notion that all values listed and reported are the costs to obtain or acquire the asset, and not the fair market value.The revenue principle states that all revenue must be reported when is it realized and earned, not necessarily when the actual cash is received.This is also known as accrual accounting.The matching principle holds that the expenses in the financial statement must be matched with the revenue.The value of the expense is included in the financial statements when the work product is sold, not necessarily when the work or invoice is issued.Finally, the disclosure principle holds that information pertinent to make a reasonable judgment on the company's finances must be included, so long as the costs to obtain that information is reasonable.Four Basic Constraints

The four basic constraints in generally accepted accounting principles are: objectivity, materiality, consistency and prudence.The objective constraint states that all the information included in the financial statements must be supported by independent, verifiable evidence.When deciding what to include or exclude from the financial statements, the significance of the item must be considered under the materiality constraint.If this information would be significant to a reasonable third party, it must be included.The company is required to use the same accounting methods and principles each year under the consistency constraint and any variation must be reported in the financial statement notes.Under the constraint of prudence, accountants are required to choose a solution that reduces the likelihood of overstating assets and income.Each country has a financial accounting standards board, which works closely with the boards in other countries to resolve common problems in a systematic, coherent way.There are several international organizations encouraging the development of a single, international board to administer a greater level of uniformity in accounting standards around the world.

第四篇：自動化專業(yè)英語重點

歐姆定律

Ohm’s law states that the voltage across the resistor is equal to the current through the resistor multiplied by the value of the resistance.法拉第定律

Faraday’s states that the voltage across the inductor is proportional to the rate of change with time of the current through the inductor.基爾霍夫第一定律

Kirchhoff’s first law states that the algebraic sum of the voltages around a closed loop is 0,or,in any closed loop, sum of the voltage rises must equal the sum of voltage drops.運放

The first law states that in normal op-amp circuits we may assume that the voltage difference between the input terminals is zero, that is, U+=U-.The second law states that in normal op-amp circuits both of the input currents may be assumed to be zero: I+=I-電路理論 theory of circuit

模擬電子技術analog electronics technology

數(shù)字電子技術digital electronics technology

電力電子技術power electronics technology

電磁場electromagnetic field

電機與拖動electric motor and electric drive

電力拖動自動控制系統(tǒng)electric drive automatic control system 自動控制理論automatic control theory

現(xiàn)代控制理論modern control theory

智能控制intelligent control

微機原理principle of microcomputer

計算機接口技術computer interface technology

計算機控制技術computer control technology

自動調節(jié)裝置automatic regulators

過程控制系統(tǒng)process control system

過程檢測及儀表process measurement and instrument

單片機原理與應用principle and application of single-chip computer 可編程序控制器系統(tǒng)programmable logical controller system 現(xiàn)場總線技術fieldbus technology

嵌入式系統(tǒng)embedded system

供電技術power supplying technology

計算機仿真computer simulation

信號分析與處理signal analyzing and processing

集散控制系統(tǒng)distributed control system

樓宇自動化building automation

機器人學robotics

GTOgate turn-off thyristor門極可關斷晶閘管 GJTbipolar junction transistor雙極結型晶體管 SCR

第五篇：會計專業(yè)英語簡歷

會計專業(yè)畢業(yè)生的英文簡歷模板

會計是當前最為熱門的專業(yè)之一，這個行業(yè)也是最為賺錢的職業(yè)之一。不過很多剛剛畢業(yè)的畢業(yè)生，還是不清楚會計英語簡歷的寫作規(guī)范是怎樣的。[本文由114大學生網(wǎng)——大學生的百事通 收集整理]

會計專業(yè)英語簡歷模板

PERSONAL

Address: 602#, 5 Hong Run Apartment, 2179 Pu Dong(S.)Road, BeiJing

Tel:(8621)*************

Mob:(86)***

E-mail: office@icxo.com

09/86-07/90 Bachelor of Economics

Shanghai University of Finance & Economy

09/83-07/86 The High School Affiliated to Fu Dan University

WORKING EXPERIENCE

Over the last ten years, have worked in various multinational corporate or investment house in the position of finance director or chief financial controller overcharging the financial operation of the company starting from financial planning, budgeting, monitoring and risk control system etc..Very familiar with relevant legislative and financial framework of either local Chinese companies or foreign companies operating in China.Strong relationship with local government entities and intermediary firms especially in the field of accounting, auditing, asset appraisal firms and commercial banks.05/92-05/94 Zhangjiang Hi-Tech Zone Developing Co.Ltd.Assistant Financial Manager

Responsible for taxation claims;

Conducted budget setting and monitoring.07/90-05/92 Shanghai Tea Import & Export Co.Ltd.Chief Accountant / Internal Auditor

Responsible for bookkeeping and maintenance of general ledger.OBJECTIVE

An accounting position offering the opportunity to utilize my professional financial expertise，extensive business experience，and ability on a worldwide basis.SUMMARY OF QUALIFICATIONS

*Accountant and Administrative Manager of mediun-sized motor components manufacturing and distribution company serving national and international markets.*Hands-on experience with firm of certified public accountants and auditors.*Certified public accountant and auditor.【經(jīng)理人職場-office.icxo.com】

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