第一篇：會(huì)計(jì)專業(yè)英語(yǔ)會(huì)計(jì)是什么

會(huì)計(jì)是什么？

多年來(lái)，流行的說(shuō)法，會(huì)計(jì)是會(huì)計(jì)，成績(jī)和會(huì)計(jì)。

中國(guó)古代“會(huì)計(jì)”產(chǎn)生于西周，主要指的是收入和支出記錄，檢查和監(jiān)督的活動(dòng)。清代學(xué)者焦循“孟子正義”一書中對(duì)“會(huì)”和“元”為廣大解釋說(shuō)：“這是在零星方面的總成本效益的會(huì)，”有必要開展會(huì)計(jì)的個(gè)人賬戶，個(gè)人賬戶應(yīng)綜合，全面的會(huì)計(jì)制度。

會(huì)計(jì)的概念：

會(huì)計(jì)是貨幣作為計(jì)量的主要單位，采用一系列專門的方法，企業(yè)連續(xù)，系統(tǒng)，全面，綜合的核算和監(jiān)督，并在此基礎(chǔ)上分析經(jīng)濟(jì)活動(dòng)，預(yù)測(cè)和控制的經(jīng)濟(jì)活動(dòng)，以提高對(duì)經(jīng)濟(jì)的的管理活動(dòng)的有效性。

從會(huì)計(jì)的定義，我們可以看出：

1，會(huì)計(jì)首先是一種經(jīng)濟(jì)計(jì)算。它希望利用經(jīng)濟(jì)過(guò)程測(cè)量標(biāo)準(zhǔn)作為主要貨幣連續(xù)，系統(tǒng)，全面，綜合計(jì)算。經(jīng)濟(jì)計(jì)算是指人們的經(jīng)濟(jì)資源（人力，物力，財(cái)力），經(jīng)濟(jì)關(guān)系（等價(jià)交換，所有權(quán)，分配，信貸，結(jié)算等）和經(jīng)濟(jì)過(guò)程（投入，產(chǎn)出，收入，成本，效率等。）而進(jìn)行計(jì)算所述的數(shù)目。經(jīng)濟(jì)計(jì)算既包括對(duì)經(jīng)濟(jì)的情況，包括動(dòng)態(tài)流期間的情況，包括預(yù)先計(jì)算的計(jì)劃，但也實(shí)際計(jì)算后，股票靜電現(xiàn)象。會(huì)計(jì)是經(jīng)濟(jì)計(jì)算，經(jīng)濟(jì)計(jì)算，除了會(huì)計(jì)，包括統(tǒng)計(jì)計(jì)算和商業(yè)計(jì)算計(jì)算的一個(gè)典型例子。

2，會(huì)計(jì)是一個(gè)經(jīng)濟(jì)信息系統(tǒng)。它將一個(gè)公司分散成一組客觀數(shù)據(jù)的業(yè)務(wù)活動(dòng)，提供公司的業(yè)績(jī)，問(wèn)題和企業(yè)資金，勞動(dòng)，所有權(quán)，收入，成本，利潤(rùn)，債權(quán)，債務(wù)及其他信息。提供相關(guān)資料到相關(guān)部門咨詢服務(wù)，任何人都可以通過(guò)核算企業(yè)提供信息了解的基本情況，并以此為基礎(chǔ)作出決定。顯然，會(huì)計(jì)是提供財(cái)務(wù)信息為主的經(jīng)濟(jì)信息系統(tǒng)，企業(yè)是一個(gè)點(diǎn)的牌，因此會(huì)計(jì)被稱為“企業(yè)語(yǔ)言”。

第二篇：會(huì)計(jì)專業(yè)英語(yǔ)

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.

第三篇：會(huì)計(jì)專業(yè)英語(yǔ)重點(diǎn)（本站推薦）

一、名詞解釋

1.account reveivable(應(yīng)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(fù)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(yù)收賬款）A liability for unearned revenue arises when a customer pays in

advance.6.financial statement（財(cái)務(wù)報(bào)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(yīng)計(jì)負(fù)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(yīng)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(jìn)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(yù)）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(gè)，1分一個(gè)）

三、句子翻譯（英譯漢，漢譯英各5個(gè)，每個(gè)3分）

四、分錄（10個(gè)，2分一個(gè)）

注：二到四題老師沒(méi)有畫重點(diǎn)，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.

第四篇：會(huì)計(jì)專業(yè)英語(yǔ)簡(jiǎn)歷

會(huì)計(jì)專業(yè)畢業(yè)生的英文簡(jiǎn)歷模板

會(huì)計(jì)是當(dāng)前最為熱門的專業(yè)之一，這個(gè)行業(yè)也是最為賺錢的職業(yè)之一。不過(guò)很多剛剛畢業(yè)的畢業(yè)生，還是不清楚會(huì)計(jì)英語(yǔ)簡(jiǎn)歷的寫作規(guī)范是怎樣的。[本文由114大學(xué)生網(wǎng)——大學(xué)生的百事通 收集整理]

會(huì)計(jì)專業(yè)英語(yǔ)簡(jiǎn)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(chǎng)-office.icxo.com】

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第五篇：會(huì)計(jì)專業(yè)英語(yǔ)復(fù)習(xí)資料

《會(huì)計(jì)專業(yè)英語(yǔ)》復(fù)習(xí)資料

一、短語(yǔ)中英互譯

1、會(huì)計(jì)分錄

2、投資活動(dòng)

3、后進(jìn)先出法

4、客觀性原則

5、注冊(cè)會(huì)計(jì)師

6、權(quán)責(zé)發(fā)生制

7、累計(jì)折舊

8、資產(chǎn)負(fù)債表

9、經(jīng)營(yíng)決策

10、銀行存款

11、到期日

12、歷史成本

13、source document14、nominal rate15、credit sale16、sum-of-years-digits method17、economic entity assumption18、financial position19、fixed assets20、public hearing21、income statement22、sales discount23、value added tax24、trade mark25、bank overdraft

二、從下列選項(xiàng)中選出最佳答案

1、Generally，revenue is recorded by a business enterprise at a point when ：()

A、Management decides it is appropriate to do so

B、The product is available for sale to consumers

C、An exchange has taken place and the earning process is virtually complete

D、An order for merchandise has been received2、Why are certain costs capitalized when incurred and then depreciated or amortized over subsequent accounting periods？()

A、To reduce the income tax liability

B、To aid management in making business decisions

C、To match the costs of production with revenue as earned

D、To adhere to the accounting concept of conservatism3、What accounting principle or concept justifies the use of accruals and deferrals？()

A、Going concern

B、Materiality

C、Consistency

D、Stable monetary unit4、An accrued expense can best be described as an amount()

A、Paid and currently matched with revenue

B、Paid and not currently matched with revenue

C、Not paid and not currently matched with revenue

D、Not paid and currently matched with revenue5、Continuation of a business enterprise in the absence of contrary1

evidence is an example of the principle or concept of()

A、Business entity

B、Consistency

C、Going concern

D、Substance over form6、In preparing a bank reconciliation，the amount of checks outstanding would be：()

A、added to the bank balance according to the bank statement.B、deducted from the bank balance according to the bank statement.C、added to the cash balance according to the depositor’s records.D、deducted from the cash balance according to the depositor’s records.7、Journal entries based on the bank reconciliation are required for：

()

A、additions to the cash balance according to the depositor’s records.B、deductions from the cash balance according to the depositor’s records.C、Both A and B

D、Neither A nor B8、A petty cash fund is ：()

A、used to pay relatively small amounts。

B、established by estimating the amount of cash needed for disbursements of relatively small amounts a specified period。

C、reimbursed when the amount of money in the fund is reduced to predetermined minimum amount。

D、all of the above。

9、A corporation has two equity securities，which it holds as a temporary investment.If security A has a cost of $150，000 and a fair market value of $120,000,security B has a cost of $200,000 and a fair market value of $150,000, at what amount should these securities be reported in the current assets section of the corporation’s balance sheet?()

A、$350,000B、$320,000C、$300,000D、$270,00010、Under what caption would an investment in stock that is hold as a temporary investment be reported in the balance sheet？()

A、Current assetsB、Plant assetsC、InvestmentsD、None of the above11、If the merchandise inventory at the end of the year is overstated by $7,500 the error will cause an :

A.overstatement of cost of merchandise sold for the year by $7,500

B.understatement of gross profit for the year by $7,500

C.overstatement of net income for the year by $7,500

D.understatement of net income for the year by $7,500

12.The inventory system employing accounting records that continuously disclose the amount of inventory is called:()

A.periodicB.perpetualC.physicalD.retail

13.The inventory costing method that is based on the assumption that costs should be charged against revenue in the order in which they were incurred is:()

A.FIFOB.LIFOC.average costD.perpetual inventory

14.If merchandise inventory is being valued at cost and the price level is rising ,the method of costing that will yield the largest net income is :()

A.FIFOB.LIFOC.averageD.periodic

15.If a firm purchases $100,000 of bonds of Xcompany at 101 plus accrued interest of $2,000 and pays broker’s commissions of $50,the amount debited to Investment in X Company Bonds may be:()

A.$100,000B.$101,050C.$103,000D.none of the above

16.The owner’s equity in a corporation is commonly called:()

A.capitalB.stockholders’equity

C.shareholders’ investmentD.all of the above

17.If a corporation reacquires its own stock ,the stock is listed on the balance sheet in the :()

A.current assets sectionB.long-term liabilities section

C.stockholders’ equity sectionD.none of the above

18.Paid-in capital for a corporation may originate from which of the following sources?()

A.Real estate donated to the corporation

B.Redemption of the corporation’s own stock

C.Sale of the corporation’s treasury stock

D.all of the above

19.During its first year of operations,a corporation elected to use the straight-line method of depreciation for financial reporting purposes and the sum-of-the-years-digits method in determining taxable income.If the income tax rate is 45% and the amount of depreciation expense is $60,000 under the straight-line method and $100,000 under the sum-of-the-years-digits method,what is the amount of income tax deferred to future years?()

A.$18,000B.$27,000C.$45,000D.none of the above

20.An appropriation for plant expansion would be reported on the balance sheet in :()

A.the plant assets section

B.the long-term liabilities section

C.the stockholders’equity section

D.none of the above

三.判斷題,正確的寫”T”.錯(cuò)誤的寫”F”

1.Many people have chosen accounting as a profession because of its many disadvantages.()

2.Accounting may be specialists in one of many fields of expertise such as auditing, budgeting, taxation, or financial reporting.()

3.The accounting equation is : Assets =Owners' equity.()

4.The accounting equation is: Assets = liabilities +Equities.()

5.In accounting, the left side is called debit, abbreviated “Cr ”, and the right side is called the credit, abbreviated “Dr ”.()

6.The words “to debit” and “to credit” are the same.()

7.In order to reflect the changes of the accounting objectives clearly, we should divide them into four kinds---Assets, liabilities, Owners' equityand Loss, etc.()

8.Most business have many same accounts.()

9.The recording voucher should be divided into three kinds—the receipt, payment and transfer voucher.()

10.Vouchers of accounting is including the original voucher.()

四、經(jīng)濟(jì)業(yè)務(wù)描述題

1.On January 1, the owner of Ann’s Delivery Service Company, Ann Moe, invested $25,000 cash to get the business started.2.On January 3, the business purchased office equipment on account for $1500.3.On January 5, office supplies are purchased for $450 cash.4.On January 10, the company paid $700 toward what was owed on a previous obligation.5.On January 12, delivery services were performed which resulted in delivery fees for $500, which will be paid in two weeks.6.On January 15, the business borrows $4,000 at the bank, giving a 30 day note.7.On January 17, the owner withdrew $200 cash for personal use.8.On January 20, delivery services are rendered for $2,500 cash..五、段落中英互譯

1.業(yè)主權(quán)益被定義為資產(chǎn)總額對(duì)負(fù)債總額的超出額，這一余額代表業(yè)主在企業(yè)中的權(quán)益的賬面價(jià)值。公司的業(yè)主權(quán)益通常稱為資本、股東權(quán)益、股東資產(chǎn)凈值、股東投資。

2、債務(wù)可分為流動(dòng)負(fù)債和長(zhǎng)期負(fù)債。流動(dòng)負(fù)債是將在一年或一個(gè)會(huì)計(jì)期間后償還的債務(wù)，而長(zhǎng)期負(fù)債是在一年或一年以上多個(gè)會(huì)計(jì)期間后償還的債務(wù)，通常是二三年或更長(zhǎng)。

3、Accounting is defined broadly as the process of recording，classifiying，and summarizing data related to business transactions and events to permit informed judgement and decisions by users of the information.Such data are to a large extent of a financial nature and are frequently stated in monetary terms.Accounting is also concerned with reporting and interpreting the information.4、A balance sheet presents the financial position of a business enterprise at a given data.The financial position consists of the assets，liabilities，and owners’ equity.A balance sheet shows the financial resources a business owns，the debts that the business owes，and the residual interest of the business，which is the difference between what it owns and what it owes.5、無(wú)形資產(chǎn)是那些對(duì)企業(yè)有用但沒(méi)有實(shí)物形態(tài)的長(zhǎng)期資產(chǎn)。無(wú)形資產(chǎn)由于法律授予這類資產(chǎn)的所有者以某種權(quán)利和特權(quán)而與其他資產(chǎn)一樣具有價(jià)值。無(wú)形資產(chǎn)按取得時(shí)所花的成本入帳，并且在整個(gè)有效期內(nèi)逐期攤銷轉(zhuǎn)入費(fèi)用帳。