会计英语_资格认证考试-会计职称考试.pdf

大家网会计英语论坛目 录Chapter 1 Is Accounting Of Great Importance?.(1)Texts.(1)Text A More Bonus?.(1)Text B Accounting：a business language.(3)Exercises.(5)Subpart A Reading Comprehension.(5)Subpart B Translation.(9)Subpart C Matching.(11)Subpart D Challenging Problems.(16)Reference Version of Texts.(18)Text A 应该有更多的奖金吗.(18)TextB会计是一种商业语言.(20)Extensive：Accrual basis.(21)New words and Expressions.(26)Chapter 2 The Basic Accounting Principles.(28)Texts.(28)Text A Which one is cheaper?.(28)1http:/ B Generally Accepted Accounting Principles.(30)Exercises：.(36)Subpart A Reading Comprehension.(36)Subpart B Translation.(41)Subpart C Matching.(43)Subpart D Challenging Problems.(46)Reference Version of Texts.(49)Text A哪家更便宜？.(49)TextB公认会计准则.(50)Extensive：Rationale for the Cost Concept.(55)New Words and Expressions.(58)Chapter 3 Review of Criteria and Concepts.(60)Texts.(60)Reference Version of Texts.(73)Chapter 4 The Balance Sheet.(83)Texts.Text A Are the current ratios enough?Text B The Balance Sheet.Exercises：.Subpart A Reading ComprehensionSubpart B Translation.http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Subpart C Matching.(93)Subpart D Challenging Problems.(97)CASE Los Ninos Day Care Center.(99)Reference Version of Texts.(102)Text A-仅仅有流动比率就够了吗？.(102)TextB 资产负债表.(104)Extensive：The balance sheet of Redwood Cafe.(107)New Words and Expressions.(110)Chapter 5 The Income Statmient.(112)Texts.(112)Text A Who Did better?.(112)Text B The Income Statement.(115)Exercises：.(119)Subpart A Reading Comprehension.(119)Subpart B Translation.(123)Subpart C Matching.(124)Subpart D Challenging Problems.(129)Reference Version of Texts.(135)Text A那个农民做得更好？.(135)TextB 收益表.(137)Extensive：The Components of Income.(141)New Words and Expressions.(145)3http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Chapter 6 The Statement Cash Flows.(147)Texts.(147)Text A Is Tom right?.(147)Text B The Statement of Cash Flows.(149)Exercises：.(154)Subpart A Reading Comprehension.(154)Subpart B Translation.(160)Subpart C Matching.(161)Subpart D Challenging Problems.(163)CASE Payson Lunch.(164)Reference Version of Texts.(167)Text A汤姆这样做对吗？.(167)TextB现金流量表.(169)Extensive：The special problems.(171)New Words and Expressions.(173)Chapter 7 Review of Financial Statements.(175)Texts.(175)Reference Version of Texts.(199)Chapter 8 Accounting Adtjustment.(215)Texts.(215)Text A Debit or Credit.(215)4http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Text B The Adjustments to The Accounts.(217)Exercises：.(225)Subpart A Reading Comprehension.(225)Subpart B Translation.(227)Subpart C Matching.(229)Subpart D Challenging Problems.(231)CASE Jean Coffin.(233)Text A 借还是贷？.(239)TextB 如何进行账户调整.(240)Extensive：The special problems.(246)New Words and Expressions.(256)Chapter 9 Cash.(257)Texts.(257)Text A Watch out your cash.(257)Text B Cash controls.(258)Exercises：.(262)Subpart A Reading Comprehension.(262)Subpart B Translation.(263)Subpart C Matching.(264)Subpart D Challenging Problems.(267)Reference Version of Texts.(270)Text A小心保管你的现金.(270)5http:/bbs.topsage,com/index_lll.html大家网会计英语论坛TextB 现金控制.(271)Extensive：Exchange rate apd cash budget.(273)New Words and Expressions.(276)Chapter 10 Accounts Receivable.(278)Texts.(278)Text A Value of receivables.(278)Text B Accounting receivable.(280)Exercises：.(288)Subpart A Reading Comprehension.(288)Subpart B Translation.(292)Subpart C Matching.(293)Subpart D Challenging Problems.(296)Reference Version of Texts.(298)Text A应收账款的价值.(298)TextB应收账款.(299)Extensive：Disclosure of cash and Reeeivable (305)New Words and Expressions.(307)Chapter 11 Inventory.(309)Texts.(309)Text A Why Isnt The Accounting A Mirror of What Happened.(309)Text B Inventory Measurement.(310)6http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Exercises：.*.(314)Subpart A Reading Comprehension.(314)Subpart B Translation.(325)Subpart C Matching.(326)Subpart D Challenging Problems.(331)Reference Version of Texts.(332)Text A为什么会计和现实“不一致”呢？.(332)TextB 存货盘存和计价.(333)Extensive：the Variety of Costs.(336)New Words and Expressions.(338)Chapter 12 Fixed Assets and Depreciation.(339)Texts.(339)Text A Two sets of Books：Possible?.(339)Text B Depreciation Methods.(340)Exercises：.(345)Subpart A Reading Comprehension.(345)Subpart B Translation.(351)Subpart C Matching.(353)Subpart D Challenging Problems.(355)Reference Version of Texts.(357)Text A可能会有两套账吗?.r(357)TextB折旧方法.(358)7http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Extensive：The accounting view of depreciation.(361)New Words and Expressions.(364)Chapter 13 Liability.(365)Texts.(365)Text A Should Present Values Enter Into Accounting More?.(365)Text B Liability.(366)Exercises：.(368)Subpart A Reading Comprehension.(368)Subpart B Translation.(373)Subpart C Matching.(374)Subpart D Challenging Problems.(377)CASE Medieval Adventures Company.(378)Reference Version of Texts.(382)Text A会计中应该更多使用现值概念吗？.(382)TextB 负债.(383)Extensive：Accounting for The Retirement of Bonds.(384)New Words and Expressions.(387)Chapter 14 Equity.(389)8http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Texts.(389.)Text A Preferred Stock Vs.Bonds.(389)Text B Equity.(390)Exercises：.(394)Subpart A Reading Comprehension.(394)Subpart B Translation.(399)Subpart C Matching.(400)Subpart D Challenging Problems.(405)CASE Paul Murray.(406)Reference Version of Texts.(409)Text A选择优先股还是债券？.(409)TextB所有者权益.(410)Extensive：Apporpriation of Retained Earnings.(412)New Words and Expressions.(415)Chap 15 Review of Objectivity and Relepance.(417)Texts.:.(417)Reference Version of Texts.(426)9http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Chapter 1Is Accounting of Great Importance?1-r C(Texts/Text A More Bonus?The following is an excerpt from a conversation between Dawn Abrams and Kala Wiggins,just before they boarded a flight to Paris on United Airlines.They are going to Paris to attend their company,s annual sales conference.Dawn：Kala,aren51 you taking an introductory accounting course at State College?Kala：Yes,I decided it*s about time I learned something about accounting.You know,our annual bonuses are based upon the sales figures that come from the accounting department.Dawn：I guess I never really thought about it.1http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Ka la：You should think about it!Last year,I placed a$200,000 order on December 26.But when I got my bonus,the$200,000 sale wasn5 t included.They said it hadn,t been shipped until January 6,so it would have to count in next years bonus.Dawn：A real bummer!Kala：Right!I was counting on that bonus including the$200,000 sale.Dawn：Did you complain?Kala：Yes,but it didnt do any good.An,the head accountant,said something about matching revenues and expenses.Also,something about not recording revenues until the sale is final.I figure Id take the accounting course and find out whether hes just jerking me around.Dawn：I never really thought about it.When do you think United Airlines will record its revenues from this flight?Kala：Mmm.I guess it could record the revenue when it sells the ticket.or.when the boarding passengers are taken at the door or when we get off the plane or when our company pays for the tickets or.I dont know.Ill ask my accounting instructor.2http:/bbs.topsage,com/index_lll.html大家网会计英语论坛Discuss：1.Why does Kala,a sales manager,want to take an accounting class?2.When United Airlines should recognize the revenue from ticket sales to properly match revenues and expenses.Text B Accounting:a business languageSome people think of accounting as a highly technical field which can be understood only by professional accountants.Actually,nearly everyone practices accounting in one form or another on an almost daily basis.Accounting is the art of measuring,describing,and interpreting economic activity.Whether you are preparing a household budget,balancing your checkbook,preparing your income tax return,or running General Motors,you are working with accounting concepts and accounting information.Accounting has often been called“the language of busi-ness”.Every investor,manager,and business decision maker needs a clear understanding of accounting terms and concepts.The underlying purpose of accounting is to provide financial information for decision making about an economic3 http:/bbs.topsage,com/index_lll.html大家网会计英语论坛entity.In this book the economic entity we concentrate upon is a business enterprise.Business executives and managers need the financial information provided by an accounting system to help them plan and control the activities of the business.For example,management needs answers to such questions as the profitability of each department of the business,the adequacy of the company s cash position,and the trend of earnings.Many businesses also compile nonfinancial information needed for decision making.An airline,for example,must have information about on-time arrivals,repair schedules,and physical examinations of flight crews.The use of computers makes possible the operation of a Management Information System(MIS)which provides decision makers with both financial and non-financial information.The accounting system is the most extensive and important component of a management information system because it is used by the entire business entity and by outsiders as well.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 fi-1http:/bbs.topsage,com/index_lll.html大家网会计英语论坛nancial position and operating results.A labor union,for example,needs to be in formed on a company s financial strength and profits before beginning negotiations for a new labor contract.Remember that every individual as well as every business must make economic decisions about the future.Therefore,everyone needs some understanding of accounting as a basis for making sound decisions.To emphasize our basic concept：the goal of the accounting system is to provide useful information to decision makers.Thus,accounting is the connecting link between decision makers and business operations.(Exercises/Subpart A Reading ComprehensionThe following questions are related to the topic of this chapter.You can find answers to part of them immediately from the text of this chapter,including Extensive unit.However,some of them are beyond the text and require the combination of your mastery of accounting and English.We highly suggest that you pay enough attention to them and believe that you would benefit more from them.5http:/bbs.topsage,com/index_lll.html大家网会计英语论坛1.A profit-making business operating as a separate legal entity and in which ownership is divided into shares of stock is known as a：A.Proprietorship.B.partnership.C.service business.D.corporation.2.The resources owned by a business are called：A.assets.B.liabilities.C.the accounting equation.D.owners equity.3.A listing of a business entity,s assets,liabilities,and owners equity as of a specific date is：A.a balance sheet.B.an income statement.C.a retained earnings statement.D.a statement of cash flows.4.If total assets increased$20,000 during a period and total liabilities increased$12,000 during the same period,the amount and direction(increase or decrease)of the change in owners equity for that period is：A.a$32,000 increase.B.a$32,000 decrease.6http:/ increase.D.an$8,000 decrease.5.If revenue was$45,000,expenses were$37,500,and dividends were$10,000,the amount of net income or net loss would be：A.$45,000 net income.B.$7,500 net income.C.$37,500 net loss.D.$2,500 net loss.6.According to text B,we could define accounting asA.the art of measuring,describing,and interpreting economic activity.B.the methods of treating or processing a series of figures.C.a collection of comparable figures.D.none of the above.7.The underlying purpose of accounting is to provide information for decision making about an economic entity.A.production.B.marketing.C.financial.D.research and development.7http:/bbs.topsage,com/index_lll.html大家网会计英语论坛8.According to the text,the economic entity we concentrate upon could beA.a department storeB.a steel plant.C.none of the above.D.both A and B.9.It can be inferred from the text that business executives and managers need the financial information to the activities of the business.A.observe and analyses.B.investigate and summarizevC.plan and control.D.none of the above.10.The management information system provides decision makers withA.nonfinancial information.B.financial information.C.both A and B.D.none of the above.11.Which of the following statements is true?A.The accounting system is independent of a management information system.B.The accounting system is the most extensive and im8http:/bbs.topsage,com/index_lll.html大家网会计英语论坛portant component of a management information system.C.The accounting system consists of a management information system and social political and economic information.D.None of the above.12.Financial information about a business-is needed byA.managers.B.outsiders.C.both A and B.D.none of the above.13.We can infer from the text thatA.potential investors are to supply money to the business.B.creditors have lent money to the business.C.government agen cies have some interest in the business.D.all of the above.Subpart B TranslationIn this part,you are asked to complete the translations between Chinese and English.9http:/bbs.topsage,com/index_lll.html大家网会计英语论坛bonusintroductory accounting course match revenues and expenses recognize the revenue cash positionCPAexpensesfinancial accountingmanagerial accountingmanufacturingmatching conceptGAAPIncome statement会计恒等式应收账款 留存收益 净利润 审计 股本资产负债表反映了企业在某一特定时点（通常是月末或 者年末）的资产、负债及所有者权益。损益表汇总反映企业在某一特定时期内，如一年或者一 个月的收入和费用。现金流量表是反映在一定会计期间现金收入与现金支出 10http:bbs.topsage,com/index_lll.html大家网会计英语论坛情况的会计报表。One of the most important functions of accounting is to accumulate and report financial information that shows an organization*s financial position and the results of its operations to its interested users.These users include managers,stockholders,banks and other creditors,government agencies,investment advisors,and the general public.For example,stockholders must have an organization financial information in order to measure its management1 s performance and to evaluate their own holdings.Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds.Potential investors need financial data in order to compare prospective investments.Subpart C MatchingHere,we select the frequently used terms about accounting.We first give the English explan-tions to the terms and then list the Chinese counterparts below in different orders.You are asked to remember those terms,hopefully including the English interpretations together,and then to match those terms to its Chinese counterparts.Match each of following statements with its proper term.Some term maybe not used.11http:/bbs.to