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1、09会计英语期末复习资料I.Useful Phrases（短语）1.Trading securities交易性金融财产2.Notes/accounts receivable应收单据/帐款3.Provision for bad debts坏帐准备4.Advances to suppliers预支帐款5.Prepaid expenses待摊花费6.Accrued expenses预提花费7.Accrued payroll 对付薪资8.Dividends payable对付股利9.Provision for loss on realization of inventory存货变现损失准备10.Ava
2、ilable-for-sale securities可供销售的金融财产11.Hold-to-maturity securities拥有至到期投资12.Long-term investment in equity长久股权投资13.Long-term investment maturing within one year一年内到期的长久投资14.Receivables collectible after one year一年以上应收款项15.Fixed assets-cost固定财产原价16.Fixed assets net book value固定财产净值17.Fixed assets pend
3、ing disposal固定财产清理18.Accumulated depreciation累计折旧19.Construction in progress在建工程20.Intangible assets无形财产21.Proprietary technology and patents工业产权及专有技术22.Deferred tax assets递延所得税财产23.Current liabilities流动债务24.Provisions for foreseeable liabilities估计欠债准备25.Premium/discount on debentures payable对付公司债券溢
4、价/折价26.Deferred tax liabilities递延所得税欠债27.Paid-in capital 实收资本28.Capital/Earnings surplus资本/盈余公积29.Undistributed profits末分派利润30.Accumulated losses累计损失31.Profit and loss account利润表32.Sales discounts and allowances销售折扣与折让33.Impairment losses of assets财产减值损失34.Gain/loss on changes in fair value公允价值改动利润
5、/损失35.Operating profit/loss营业利润/损失36.Non-operating income/expenses营业外收入/支出37.Net profit/loss after tax税后净利润/损失38.Earnings per share(EPS)每股利润39.Basic/diluted EPS基本/稀释每股利润II.Abbreviations（缩略语）11.GAAP:Generally Accepted Accounting Principles .公认会计原则2.FASB:Financial Accounting Standards Board.财务会计准则委员会3
6、.AICPA:American Institute of Certified Public Accountants.美国注册会 计师协会4.CICPA:Chinese Institute of Certified Public Accountants.中国注册会计师协会5.MOF:the Ministry of Finance财政部6.SL Method:straight-line method.直线法 P.252/7return on assets资.产酬劳7.ROA:率P.267/78.EPS:earning per share每.股利润P.351/99.P/E Ratio:the pri
7、ce/earning ration市盈率10.SCF:the statement of cash flows现金流量表III.Questions（回答下列问题）Lesson 1-Home Assignments1.What are the four financial statements prepared by a proprietorship to provideinformation for decision making?They are:income statement(profit and loss account),statementof owner sequity(capita
8、l statement,statementof retainedearnings),balancesheetandcash flow statement.2.What is the proper formula presentation of the accounting equation?Assets=Liabilities+owners equity+(RevenueExpenses)3.What are the four key ethical standards that are expected of professionalaccountants?They are:integrit
9、y,confidentiality,competence,and objectivity.Exercise 1-2:p.2Foreman Corporation,engaged in a service business,completed the followingselected transactions during the period:1)Issued additional capital stock,receiving cash;2)Purchased supplies on account;3)Returned defective supplies purchased on ac
10、count and not yet paid for;4)Received cash as a refund from the erroneous overpayment of an expense;5)Charged customers for services sold on account;6)Paid utilities expense;7)Paid a creditor on account;8)Received cash on account from charge customers;9)Paid cash dividends to stockholders;10)Determi
11、ned the amount of supplies used during the month.Using a tabular form with column headings entitled Transactions,Assets,Liabilities,and Capital respectively,indicate the effect of each transaction.Use+for increaseand for the decrease.2TransactionAssetsLiabilities+Owner s equity+1)2)3)4)5)6)7)8)9)10)
12、+Lesson 2-Home Assignments1.Does debit always mean increase and credit always mean decrease?No,it does not.And debit or credit should not be confused with increase ordecrease.It depends on which side of an account is used for debit or credit.2.Given that assets have economic value and that they have
13、 debit balances,whydo expenses also have debit balances?Because expenses have the effect of decreasing capital,and just as decreases incapital are recorded as debit,increases in expense accounts are recorded as debits.Lesson 3-Home Assignments1.Briefly explain the matching principle.The matching pri
14、nciple states that expenses should be deducted(matched against)from the revenues earned in the same period.2.Why is an unearned revenue a liability?Unearned revenue is a liability because the business owes the customer a goodor service.Lesson 7-Home AssignmentsP.291 1.What do determinable current li
15、abilities include?They include trade accounts payable,current notes payable,current maturities oflong-term obligations,cash dividends payable,accrued liabilities,andprepayments or deposits from customers.P.306 2.What does non-current liabilities represent?It represents obligations of the firm that g
16、enerally are due more than one year afterthe balance sheet date.Lesson 8-Home Assignments1.What determines the yield rate of a companysstock?Dividends per share divided by market price per share determine the yield rate ofa company s stock.2.What is P/E ratio?3The Price/Earning(P/E)ratio is the rati
17、o of the market price per share toearnings per share.Lesson 9-Home Assignments1.What are the three categories into which the SCF should be classified?They are a)cash flow from operating activities,b)cash flow from investingactivities,cash flow from financing activities.2.What is the usefulness of th
18、e SCF?From SCF,the information users can know the reasons for the differencebetween net income and net cash flows from operating activities.IV.E-C Translation（英汉语篇翻译）Preparing a Trial BalanceAccountants usually complete the posting of journal entries to the ledger accounts at the1.end of each month
19、if they are using a manual system.With a computerized system,each posting isdone automatically as each journal entry is recorded.The equality of debits andcredits in the ledger should be verified at the end of each accounting period.To verify theaccuracy of the recording process,accountants prepare
20、a trial balance of the ledger accounts.A trial balance not only provides a check on the equality of debits and credits but also is auseful summary of account balances for preparing financial statements.参照译文 编制试算表若使用的是手工录入系统的话，会计师往常是在每个月的月尾达成日志帐到分类帐的过帐工作；假如用计算机系统的话，则每次过帐均在达成每笔日志帐的同时就自动达成了。在每个会计期间的期末，
21、对付分类帐的借贷等额进行校验。会计师编制分类帐的试算表则是为了校验录入过程的正确性。试算表不只便于查对分类帐的借贷等额，并且也有助于编制会计报表时汇总各帐户余额。2.Significantinvestmentsin theequitysecurities(votingstock)of anothercompanymayalsoindicatesignificantinfluenceanda substantiveeconomicrelationship.Toachieveareasonabledegreeof uniformity,theaccountingprofession conclud
22、ed that an investment of 20 percent or more in the voting stockof anothercompanyrepresentsa“significantinfluence”andthatequityinvestment from 20 to 50 percent of the voting stock should be accounted for usingthe equity method.Equity method is method of accounting whereby theinvestment is initially r
23、ecorded at its cost and the carrying amount of the investmentare adjusted thereafter for changes in the investors share of owner s equity ofthe investee enterprise.参照译文 对另一家公司的股权证券（即有表决权股票）所进行的重要投资，也可表示对其产生重要影响或形成某种实质性的经济关系。为了获得合理的一致度，会计行业的结论是：对另一家公司的有表决权股票的投资达到 20%或以上，即代表获取某种“重要影响”，而对有表决权股票的股权投资达到
24、20%至 50%者，则应应运股权会计法。股权法是一种会计方法，马上投资先记入成本帐，而该投资的帐面余额要随投资者在投资公司的全部者权益份额的变化进行调整。3.Interest of loan and other related expenses for acquiring fixed assets,and theexchange difference from conversion of foreign currency loan,if incurred beforethe assets not having been put into operation or after been put
25、into operation but4before the final account for completed project is made,shall be accounted as fixedassets value;if incurred after that,shall be accounted for as current profitor loss.We only can capitalize the actual interest costs incurred curing construction.The rationale for capitalizing the ac
26、tual interest costs incurred during construction isthat during construction the asset is not generating revenues,and therefore interestcosts should be deferred(capitalized).Once construction is completed,the asset isready for its intended use and revenues can be earned.At this point,interest shouldb
27、e reported as an expense and matched to these revenues.参照译文 贷款利息以及为获取固定财产而产生的其余有关花费，还有因外币贷款变换而产生的汇率差额，假如发生于财产投入运转以前或固然投入运转但该项已完工程还没有最后结帐，均须以固定财产价值进行会计；假如发生在上述状况以后，则应作为目前赢利或损失进行会计。我们只好将项目在建期间产生的实质利息成本转变为资本。将项目在建期间产生的实质利息成本资本化的基根源理是：该财产不可以产生利润，所以，其利息成本应该递延（资本化）。而一旦建设项目完工，该财产便可发挥预料的作用并获取利润。现在，利息就应作为一项开
28、销，同时要与利润相般配。4.Determinable current liabilities are known with certainty to exist as of thebalance sheet date,and the amount ultimately to be paid is known with certainty orcan be reasonably estimated.In most cases the existence,amounts to be paid anddue dates of determinable current liabilities are
29、prescribed by written or impliedcontracts.Therefore,the primary accounting problem related to most determinablecurrent liabilities is simply to be certain that they are recorded andare properly classified in the balance sheet.参照译文 可确立流动欠债是由财产欠债表日期来确立其存在，且最后的应付金额也可确立或可合理地加以估量。多半状况下，可确立流动欠债的存在、对付金额及付款
30、日期均由书面或默认合约加以规定。所以，针对绝大部分的可确立流动欠债来说，首要的会计问题就是将它们记入财产欠债表并在表中予以合理地分类。5.Contingency is a condition that arises from past transactions or events,theoutcome of which will be confirmed only by the occurrence or non-occurrence ofuncertain future events.A contingency is involving uncertainty as to possible
31、asset(hereinafter a“contingent asset”)or liability(hereinafter a“contingentliability”)to an enterprise that will ultimately be resolved when one or more futureeventsoccur or fail to occur.Contingenciesare classifiedas either contingentassets or contingent liabilities.参照译文 或有事项是因为往日的经济交易或经济事件所产生的一种条件
32、；该条件的结果只好由不确立的将来经济事件的发生与否来确认。或有事项包括着公司可能拥有的财产（下称“或有财产”）或欠债（下称“或有欠债”）的某种不确立性，而这类不确立性将陪伴一种或多种将来经济事件的发生与否而最后得以明确。或有事项可分为或有财产或或有欠债。The P/E Ratio6.The Price/Earning (P/E)ratio,which measures investor confidence in acompany,is the ratio of the market price per share to earnings per share.The P/Eratio in c
33、omparing the relative value placed on the earnings of different5companies and in comparing the value placed on a companys share in relationto the overall market.Companies with track records of rapid growth may sell atP/E ratio higher.Companies with“flat”earnings or earnings expected to declinein fut
34、ure years often sell at price-earnings ratios lower.For example,A corporations earnings per share is 0.18,a stocks marketprice is$15.Then,the corporations price-earning ratio is as follows:Market price per share/Earnings per share=15/0.18=83 参照译文 市盈率测定投资者关于一家公司信心的市盈率，即为每股市场价与其利润之比。市盈率既可用于比较不一样公司之间股价
35、利润的相对价值，也可用于比较某单调公司股票有关于整个市场股票的价值。具备高增添业绩的公司的股票能以高市盈率销售，而利润“困穷”或是将来若干年利润可能滑坡的公司的股价常常以较低市盈率销售。比如，甲公司每股利润为 0.18，每股市场价是 15 美元，则该公司的市盈率为：每股市场价/每股利润=15/0.18=837.Both the balance sheet and the income statement have a limited informationabout the cash flows of an enterprise during a period.For instance,bal
36、ance sheetmight show what assets have been acquired or disposed of and what liabilities havebeen incurred or liquidated.The income statement provides information aboutresources,but not exactly cash,provided by operations.None of these statementspresents a detailed summary of all the cash inflows and
37、 outflows,or the sourcesand uses of cash during the period.To fill this need,the statement of cash flows(also called the cash flow statement)is required.参照译文 财产欠债表和损益表仅供给公司在某一段会计期间内有关现金流的有限信息。比如，财产欠债表可能表示公司已收买或销售什么财产，或是已发生或清理什么债务。损益表供给的是有关公司经营的资源而非现金流的信息。在该会计期间内，这些报表没有一个能供给全部的现金流入和流出，或现金根源与使用的详尽总结。为
38、了填充这方面的需要，现金流量表（也称为现金流量表）是必要的。财务剖析复习会计剖析的内涵与步骤：会计剖析的目的在于评论公司会计所反应的财务状况与经营成就的真切程度。会计剖析的作用，一方面经过对会计政策、会计方法、会计表露的评论，揭露会计信息的质量；另一方面经过对会计灵巧性、会计估价的调整，修正会计数据，为财务剖析确立基础，并保证财务剖析结论的靠谱性。步骤：1、阅读会计报告；2、比较会计报表；3、解说会计报表；4、修正会计报表信息。会计剖析在财务剖析中的地位和作用：会计剖析是财务报表剖析的重要步骤之一，是财务剖析的基础。会计剖析的目的在于评论公司会计所反应的财务状况与经营成就的真切程度。会计剖析的
39、作用，一方面经过对会计政策、会计方法、会计表露的评论，揭露会计信息的质量；另一方面经过对会计灵巧性、会计估价的调整，修正会计数据，为财务剖析确立基础，并保证财务剖析结论的靠谱性。全部者权益改动表与其余会计报表的关系：财产欠债表报告的是某一时点的价值存量，利润表、现金流量表与全部者权益改动表反应的是两个时点之间的存量变化流量，利润表反应了全部者权益改动的一部分，现金流量表则反应了6现金的变化过程，全部者权益改动反应的是财产欠债表中全部者权益详细项目的变化过程。四张会计报表用会计语言反应了会计期间的总财务状况和经营业绩。现金流量表与财产欠债表、利润表有何关系：1、财产欠债表中现金及其等价物期末余额
40、与期初余额只之差=现金流量表中现金及其等价物净增添；2、利润表中的净销货额 财产欠债表中的应收账款（单据）增添额+预收账款增添额=现金流量表中的销售商品、供给劳务收到的现金；3、财产欠债表总除现金及其等价物以外的其余各项流动财产和流动欠债的增添（减少）额=现金流量表中各有关项目的减少（增添）额。财产欠债表各个项目展开剖析应从哪方面下手？如钱币资本改动原由剖析；应收账款剖析怎样展开？应收账款改动原由？存货等等：1、钱币资本改动的原由可能为：第一、销售规模的改动。第二、信誉政策的改动。第三、为大笔现金支出做准备。第四、资本调动。第五、所筹资本还没有使用。（p101）2、应收账款剖析应从以下几个方面
41、进行：第一、关注公司应收账款的规模及改动状况。第二、剖析会计政策更改和会计估计更改的影响。第三、剖析公司能否利用应收账款进行利润调理。第四、要特别关注公司能否有应收账款巨额冲销行为。从经营角度讲，其改动原由可能为：1、公司销售规模改动致使应收账款改动。2、公司信誉政策改变，当公司推行比较严格的信誉政策时，应收账款的规模就会小些；反之则会大些。3、公司收账政策不妥或收账工作履行不力。当企业采纳较严格的收账政策或收账工作得力时，应收账款的规模就会小些。4、应收账款质量不高，存在长久挂账且难以回收的账款，或因客户发生财务困难，临时难以偿还所欠货款。对现金流量表的正确认识。特别注意净利润与经营活动现金
42、净流量的差别原由剖析（P167）全部者权益改动的原由：1、本期净利润；2、直接计入全部者权益的利得和损失；3、会计政策和会计错误改正的影响；4、股东投入资本；5、向股东分派利润；6、提取盈余公积。财务会计报表信息的限制性：1、财务会计报表计量的限制性；2、财务会计报表内容的限制性；3、财务会计报表时间的限制性。（p47）公司财务信息的使用者有哪些？他们分别关注哪些财务信息：1、投资者。认识其投资的完好性和投资酬劳，公司资本构造的变化、将来的赢利能力和利润分派政策等。2、债权人。认识公司的偿债能力，认识其债权的保障和利息的获取，以及债务人能否有足够的能力如期偿付债务。3、政府及其机构。认识公司的
43、经验活动，社会资源的分派状况，以作为决定税收等经济政策和公民收入等统计资料的基础。74、潜伏的投资者和债权人，认识公司的发展趋向、经营活动的范围、为选择投资和贷款方向供给依照。营业利润、利润总数与净利润的关系。营业利润=营业利润=主营业务收入+其余业务收入-主营业务成本-主营业务税金及附带-其余业务成本-期间花费利润总数=营业利润+营业外收入-营业外支出净利润=利润总数-所得税影响公司短期偿债能力、长久偿债能力的要素各有哪些？短期：P211（一）公司内部要素1、公司的财产构造,，特别是流动财产构造。2、流动欠债构造3、公司的融资能力4、公司的经营现金流量水平（二）公司外面要素1、宏观经济局势2、证券市场的发育和完美程度3、银行的信贷政策除以上主要要素，还有公司的财务管理水平，长久：P2221、公司的盈余能力2、投资成效3、权益资本的增添和稳固速度4、权益资本的实质价值5、公司的经营现金流量母公司和子公司之间的资本调拨等。8