第一讲 会计英语的常用术语
授课内容和教学目标：
在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。
1.accounting n.会计；会计学
account n..账，账目 a/c；账户
e.g.T-account: T型账户；account payable应付账款 receivable 应收账款）； accountant n.会计人员，会计师 CPA （certified public accountant） 注册会计师 2.Accounting concepts 会计的基本前提
1）accounting entity 会计主体；entity 实体，主体 2）going concern 持续经营
3）accounting period 会计分期
financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的） 4）money measurement货币计量
人民币RMB￥ 美元US$ 英镑￡ 法国法郎FFr *权责发生制accrual basis.
accrual n.本身是应计未付的意思， accrue v.应计未付，应计未收， e.g.accrued liabilities，应计未付负债
3.Quality of accounting information 会计信息质量要求 （1）可靠性reliability （2）相关性 relevance
（3）可理解性 understandability
（4）可比性comparability
（5）实质重于形式 substance over form （6）重要性 materiality （7）谨慎性 prudence （8）及时性 timeliness 4.Elements of accounting会计要素 1）Assets: 资产
– current assets 流动资产
cash and cash equivalents 现金及现金等价物 （bank deposit） inventory存货 receivable应收账款 prepaid expense 预付费用 – non-current assets 固定资产
property （land and building） 不动产, plant 厂房, equipment 设备 （PPE） e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000. 2）Liabilities: 负债
funds provided by the creditors. creditor债权人，赊销方 – current liabilities 当期负债 non-current liabilities 长期负债
total liabilities
account payable应付账款 loan贷款 advance from customers 预收款
bond债券（由政府发行, government bond /treasury bond政府债券，国库券）
debenture债券 （由有限公司发行）
3）Owners’ equity: 所有者权益 （Net assets） funds provided by the investors. Investor 投资者 – paid in capital （contributed capital） 实收资本
– shares /capital stock （u.s.） 股票 retained earnings 留存收益
同时记住几个单词dividend 分红
beginning retained earnings ending retained earnings
– reserve 储备金 （资产重估储备金，股票溢价账户）
e.g.The company offered/issued 10,000 shares at the price of US$2.30 each. 4）Revenue: 收入
sales revenue销售收入 interest revenue利息收入 rent revenue租金收入 5）Expense: 费用
cost of sales销售成本, wages expense工资费用
6）Profit （income, gain）:利润 net profit, net income 5.Financial statement 财务报表 1）balance sheet 资产负债表 2）income statement 利润表
3）statement of retained earnings 所有者权益变动表 4）cash flow statement 现金流量表
6.Accounting cycle
1）journal entries 日记账 general journal 总日记账 general ledger 总分类账 trial balance试算平衡表
adjusting entries 调整分录 adjusted trial balance调整后的 试算平衡表
Financial statements 财务报表 closing entry 完结分录 2）Dr.—Debit 借 Cr.—Credit 贷
Double-entry system 复式记账 7.Exercise 练习
1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货 Dr.inventory 3,000 借：存货 3,000
Cr.cash 3,000 贷：现金 3,000 2）sales on account of US$10,000 赊销方式销售，收入10,000美元 Dr.account receivable 10,000 借：应收账款 10,000 Cr.sales revenue 10,000 贷：销售收入 10,000 3）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元 Dr.wages & salaries expense 50,000 借：职工薪酬 50,000 Cr.bank deposit 50,000 贷：银行存款 50,000 4）cash sale of US$1,180 销售收入现金1,180美元
Dr.cash 1,180 借：现金 1,180
Cr.sales revenue 1,180 贷：销售收入1,180 5）pre-paid insurance for US$12,000 预付保险费12,000美元 Dr.prepaid insurance 12,000 借：预付保险 12,000
Cr.bank deposit 12,000 贷：银行存款 12,000
第二讲 存 货
授课内容和教学目标：
本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。
1.Inventory n. 存货，库存（c.f.stock英式英语用法）
常见词组 inventory turnover 存货周转率 inventory control 存货控制 beginning inventory初始存货 ending inventory 期末存货 take a physical inventory 盘库 常见的存货形式：
Type of business Merchandising company Manufacturing company Type of inventory Merchandise inventory 商品存货 Raw materials 原材料 Work in process（WIP）（处在生产过程中的）在制品，半成品 Finished goods成品 2.Inventory valuation存货的价值计量 cost n. 成本，费用
direct costs 直接成本 indirect costs 间接成本 fixed costs 固定成本 cost accounting 成本会计
v. 花费
e.g. The office furniture of our company costs us $5,000. unit cost 单个成本 total cost 总成本
cost of sales （COS） = cost of goods sold（CGS）销货成本 sales revenue 销售收入 这两个词经常被放在一起做计算
Lecture examples:
①A company sold 15 computers for US$1000 each. 某公司以1000美元一台的价格售出电脑共15台。 Sales revenue: US$1,000×15 = US$15,000 [答疑编号811020101]
②A company sold 15 computers costing US$800 each for total US$15,000. 某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。 cost of sales: US$800×15 = US$12,000
Dr.bank deposit 15,000 借：银行存款 15,000 Cr.sales revenue 15,000 贷：主营业务收入 15,000 Dr.cost of sales 12,000 借：主营业务成本 12,000 Cr.inventory--computer 12,000 贷：库存商品—电脑 12,000 [答疑编号811020102] 3.初始成本计量
The inventory should be measured at cost. Cost includes the following: 采购成本purchase（price） 运费freight 存储storing cost 保险费insurance 税费tax 装卸费 loading and unloading cost
e.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid. Dr. printer 82,300
Cr. bank deposit 82,300 借：固定资产—打印机 82300
贷：银行存款 82300 4.发出存货的成本计量
Specific identification 个别计价法
unit cost × no. of unit = total cost Weighted average 加权平均法
unit Unit cost （$） Total cost （$） Unit sold 5,000 8,400 3,300 2,240 any 1000 units among 1800 Beginning inventory, 500 10.00 May 1 Purchase, May 7 Purchase, May 20 Purchase, May 26 Goods available for sale Ending inventory, May 30 800 10.50 300 11.00 200 11.20 18,940÷1800 ≈10.52 18,940 ① 1800 ② 10.52×1,000=10,520 18,940－10,520 = 8,420 Cost of goods sold 1000 10.52 800 [答疑编号811020103] Moving average 移动平均法
First-in, First-out （FIFO） 先进先出法
unit Unit cost（$） Total cost（$） Unit sold Beginning inventory, May 1 Purchase, May 7 Purchase, May 20 Purchase, May 26 Goods available for sale 500 10.00 800 10.50 300 11.00 200 11.20 1800 5,000 8,400 3,300 2,240 18,940 500 800 200 out of 300 First 1500 units Cost of goods sold 1500 Ending inventory, May 30
300 （500×$10.00）+（800×$10.50）+ （200×$11.00）=15,600 18,940－15,600=3,340 [答疑编号811020104]
5.期末存货的计量 ending inventory
Lower of cost or market rule （LCM rule） 成本与市场孰低法
Cost 成本 market value （fair value） 公允价值 carrying value账面成本
net realizable value可变现净值＝estimated sale price估计售价－related costs and tax估计销售费用和税金
* contract price合同价格 sales price销售价格 存货跌价准备的计提
Dr. management cost—Dr. management cost-loss on market price decline of inventories 资产减值损失
Cr. 存货跌价准备
Lecture example:
reserve
for
market
price
decline
of
inventories
If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200.
The net realizable value for those inventory: US$1,900=$2,100-$200
Dr. management cost-loss on market price decline of inventories 100
Cr. reserve for market price decline of inventories 100 [答疑编号811020105] Lecture examples：
At the beginning of the year, Linda company held 1500 desk lamps costing RMB￥50.00 each. During the year it purchased an additional 500 lamps for RMB￥55.00 each. The company sold 1800 units.
You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use.
By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company.
[答疑编号811020106]
①inventory purchase
Dr：inventory 27500
Cr：bank deposit 27500（500*55）
②inventory sales （FIFO method will be used to calculate the CGS）
会计英语教材
