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有關會計類詞匯的英語文章

時間: 韋彥867 分享

  同學們平時都是接觸文學類的詞匯比較多,那么會計類的詞匯大家又懂多少呢,接下來就讓我們一起學習一下會計類的詞匯吧!

  會計類的詞匯

  Account,Accounting 和Accountant

  Account 有很多意思,常見的主要是“說明、解釋;計算、帳單;銀行帳戶”。例如:

  1. He gave me a full account of his plan。

  他把計劃給我做了完整的說明。

  2. Charge it to my account。

  把它記在我的帳上。

  3. Cashier: Good afternoon。 Can I help you ?

  銀行出納:下午好,能為您做什么?

  Man: I'd like to open a bank account .

  男人:我想開一個銀行存款帳戶。

  還有 account title(帳戶名稱、會計科目)、income account(收益帳戶)、account book(帳簿)等。

  在 account 后面加上詞綴 ing 就成為 accounting ,其意義也相應變?yōu)闀?、會計學。例如:

  1. Accounting is a process of recording, classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms.

  會計是一個以貨幣形式對經(jīng)濟活動進行記錄、分類、匯總以及解釋的過程。

  2. It has been said that Accounting is the language of business.

  據(jù)說會計是“商業(yè)語言”

  3. Accounting is one of the fastest growing profession in the modern business world.

  會計是當今經(jīng)濟社會中發(fā)展最快的職業(yè)之一。

  4. Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.

  財務會計和管理會計是會計的兩個主要的專門領域。

  其他還有 accounting profession(會計職業(yè))、accounting elements(會計要素)等。

  Accountant 比Account只多ant三個字母,其意思是會計師、會計人員。例如:

  1. A certified public accountant or CPA, as the term is usually abbreviated,must pass a series of examinations, after which he or she receives a certificate.

  注冊會計師(或,注冊會計師的縮寫),必須通過一系列考試方可取得證書。

  2. Private accountant , also called executive or administrative accountant,handle the financial records of a business.

  私人會計師,也叫做主管或行政會計師,負責處理公司的財務帳目。

  總之,這三個詞,有很深的淵源關系。

  會計類的詞匯

  Assets、Liabilities 和Owner's Equity

  這三個詞分別是資產、負債和所有者權益,是會計等式的三個要素。

  Assets 這個詞表示資產時一定要用復數(shù)形式,即詞尾要有 “s”。如果不用復數(shù)形式,就成為“寶物,天賦、技能”的意思。例如:

  1. Assets are properties that are owned and have monetary values;for instance,cash,inventory,buildings,equipment.

  資產是指企業(yè)所擁有的、具有貨幣價值的財產,如現(xiàn)金、存貨、建筑物、設備。

  2. Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.

  資產是由企業(yè)擁有或控制并能用貨幣計量的經(jīng)濟資源。

  3. Assets can be classified into current assets and non-current assets .

  資產可以劃分為流動資產和非流動資產。

  Liabilities 是liability 的復數(shù)形式。它的意思是法律上的責任、義務。如 liability for an accident (肇事的責任);liability to pay taxes (納稅的義務)。只有其為復數(shù)形式liabilities 時才表示負債、債務的意思。例如:

  1. Liabilities are the obligations or debt that a business must pay in money or services at some time in the future.

  負債是指將來需用貨幣或服務償還的債務或履行的義務。

  2. Liabilities are amounts owned to outsiders, such as notes payable,accounts payable, bonds payable.

  負債是欠外部的數(shù)額,如應付票據(jù)、應付帳款、應付債券。

  Owner's equity 是由 owner (所有者、業(yè)主)和equity (權益)構成為“業(yè)主權益”。例如:

  1. Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.

  業(yè)主權益代表業(yè)主對企業(yè)凈資產的權益或要求權,凈資產是指企業(yè)的資產總額與負債之間的差額。

  2. Capital is the interest of the owners in an enterprise. Also known as owner's equity.

  資本是企業(yè)所有者的利益,也稱為業(yè)主權益。

  3. Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.

  業(yè)主權益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營成果。

  上述會計要素相互之間的關系用一個簡單的數(shù)學公式來表示,就是會計恒等式:

  Assets=Liabilities+Owner's equity

  資產=負債+業(yè)主權益

  會計類的詞匯

  Ledgers 和 Journals

  Ledgers 在簿記上是分類賬的意思,可以和其他詞匯搭配,構成許多會計詞匯。如ledger accounts(分類賬戶)、general ledger(總分類賬)、subsidiary ledger(明細分類賬)等。例如:

  1. Ledger accounts are used to record business transactions' effect on an accounting entity.

  分類賬戶被用來記錄交易對會計主體的影響。

  2. A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.

  分類賬戶不過是特定會計項目價值的變動(增加與減少)和結余的記錄。

  3. The general ledger is the book used to list all the accounts established by an organization.

  總分類賬是一本列出一個單位所設立的全部帳戶的賬本。

  4. Further simplification of the general ledger is brought about by the use of subsidiary ledger.

  使用明細分類賬使總分類帳更加簡化明了。

  5.The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。

  明細分類賬的優(yōu)點如下;(1)減少分類賬的細節(jié);(2)使勞動分工更合理;(3)允許不同的賬戶排序(4)便于更好地內部控制。

  Journal 比較常用的意思是“日記、日志;雜志、刊物”,如keep a journal (記日志)、a ship's journal (航海日志),a monthly journal (月刊),單詞 diary 也有“日記”的意思,但journal 比 diary 更強調“正式記錄”。Journal 在會計詞匯上的意思是“日記賬”。例如:

  1. In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.

  在西方會計體系中,有關每筆經(jīng)濟交易的資料最初是記在一本叫做“日記賬”的會計賬上。

  2. A journal is a chronological(arrange in order of time ) record of business transactions.

  日記賬是對經(jīng)濟交易的序時(即按時間的順序)記錄。

  3. In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.

  在日記帳上記賬時,既定交易的借方和貸方一起被記錄,但在分類賬記錄中,一筆交易的借方和貸方進入不同的賬戶中。

  4. A journal may be a general journal or it may be a group of special journals.

  日記賬可以是一本通用日記賬,也可以是一組特種日記賬。

  會計類的詞匯

  Current assets、fixed assets 和 Current liabilities

  Current 是一個很有意思的詞匯。它既可以是形容詞,也可以是名詞。作為形容詞,current 意思是“通用的、流通的,現(xiàn)在的”,如 current money(通貨),current English(現(xiàn)代英語),current fashion(目前流行的風尚);作為名詞,current 的意思是“水流、氣流,電流,動向、潮流”,如 the current of a river (河的水流),the cold current (寒流),a direct current (直流電),the current of public opinion(輿論的動向)。在這里,還要特別提到英國的兩種存款 current account (活期存款,也相當于美國銀行中的checking account )和deposit account (儲蓄存款,也相當于美國銀行中的 savings account )。如果你到英國銀行對柜員說:“Could you tell me what sorts of accounts there are ?”(您能告訴我有幾種什么存款嗎?)銀行柜員就會說:“Well,there are basically two types of accounts .There's a current account and a deposit account. With the current account you can pay for things by cheque, but you don't earn any interest . With the deposit account ,you earn interest ,but you can't pay for things by cheque……”(基本上有兩種存款,一種活期存款,一種儲蓄存款;活期存款你可以用支票支付,但沒有利息;儲蓄存款可以掙到利息,但不能用支票支付。)

  Current assets 就是“流動資產”。例如:

  1. Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.

  流動資產指的是有充分理由認為在當期經(jīng)營活動中轉換成現(xiàn)金或被使用的資產(一般是一年期)?,F(xiàn)金、應收票據(jù)、應收帳款、存貨以及預付的費用都屬于流動資產。

  說到流動資產,就不能不提到另一個詞匯 fixed assets(固定資產)。例如:

  2. Fixed assets are the long-lived assets used in the production of goods or services. These assets, sometime called non-current assets, are used in the operation of business rather than being held for sale.

  固定資產是在產品和服務的生產過程中使用的壽命較長的資產。這些資產有時稱為非流動資產,是公司經(jīng)營中為了使用而不是為銷售而置備的資產。

  Current liabilities 就是“流動負債”。例如:

  3. Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.

  流動負債。在下一個經(jīng)營期間,通常是一年內必須用流動資產償還的債務。應付帳款、應付票據(jù)、長期債務的當期分攤額,以及諸如應付工資和應付稅款等種種應計項目都是流動負債。

有關會計類詞匯的英語文章

同學們平時都是接觸文學類的詞匯比較多,那么會計類的詞匯大家又懂多少呢,接下來就讓我們一起學習一下會計類的詞匯吧! 會計類的詞匯 Account,Accounting 和Accountant Account 有很多意思,常見的主要是說明、解釋;計算、帳單;銀行帳
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