2018年ACCA考試必背會計術語

发布时间:2018-06-19 08:27:49 编辑: 手机版

  現在隨著國外財務證書的盛行,現在很多的財務人員都在逐漸接觸一些財務英語,也就有越來越多的專業詞匯需要被大家知道、學習。下面是小編為大家帶來的ACCA考試必背會計術語,歡迎閱讀。

  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,能為您做什麽?)

  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 後面加上詞綴 ing 就成為 accounting ,其意義也相應變為會計、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.

  (據說會計是“商業語言”)

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

  (會計是當今經濟社會中發展最快的職業之一。)

  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)、accounting elements(會計要素)等。

  Assets、Liabilities、Owner's equity的對比

  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=Liabilities+Owner's equity

  (資產=負債+業主權益)

  Assets 這個詞表示資產時一定要用復數形式,即詞尾要有 “s”。如果不用復數形式,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.

  (資產是指企業所擁有的、具有貨幣價值的財產,如現金、存貨、建築物、設備。)

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

  (資產是由企業擁有或控制並能用貨幣計量的經濟資源。)

  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.

  (負債是欠外部的數額,如應付票據、應付帳款、應付債券。)

  Owner's equity 是由 owner (所有者、業主)和equity (權益)構成為“業主權益”。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.

  (業主權益代表業主對企業凈資產的權益或要求權,凈資產是指企業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.

  (資本是企業所有者的利益,也稱為業主權益。)

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

  (業主權益包括業主的投資以及企業自開業以來積累的經營成果。)

  Ledgers 和 Journals的區別

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

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

  (分類帳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.

  (分類帳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.

  (總分類帳是一本列出一個單位所設立的全部帳戶的帳本。)

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

  (使用明細分類帳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。

  (明細分類帳的優點如下;(1)減少分類帳的細節;(2)使勞動分工更合理;(3)允許不同的帳戶排序(4)便於更好地內部控制。)

  Journal 比較常用的意思是“日記、日誌;雜誌、刊物”,如keep a journal (記日誌)、a ship's journal (航海日誌),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“日記帳”。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,有關每筆經濟交易的資料最初是記在一本叫做“日記帳”的會計帳上。)

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

  (日記帳是對經濟交易的序時(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.

  (在日記帳上記帳時,既定交易的借方和貸方一起被記錄,但在分類帳記錄中,一筆交易的借方和貸方進入不同的帳戶中。)

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

  (日記帳可以是一本通用日記帳,也可以是一組特種日記帳。)

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