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本人学习会计学，希望以以专栏，收集会计英语词汇与文章。希望有志者加声望。支持我。
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反馈:kewilson, 3in_Door, tinyhuhu 和 5 其他人 2007-07-15#2 
1,768 $0.00 回复: Linda 会计与金融英语专栏Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如：1、 He gave me a full account of his plan。他把计划给我做了完整的说明。2、 Charge it to my account。把它记在我的帐上。3、 Cashier： Good afternoon。 Can I help you ？银行出纳：下午好，能为您做什么？Man ： I’d like to open a bank account .男人：我想开一个银行存款帐户。 还有 account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。 在 account 后面加上词缀 ing 就成为 accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。2、It has been said that Accounting is the language of business. 据说会计是“商业语言”3、Accounting is one of the fastest growing profession in the modern business world.会计是当今经济社会中发展最快的职业之一。4、 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是会计的两个主要的专门领域。其他还有 accounting profession（会计职业）、accounting elements（会计要素）等。Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。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.注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business.私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。评论
粟加回复: Linda 会计与金融英语专栏这三个词分别是资产、负债和所有者权益，是会计等式的三个要素。Assets 这个词表示资产时一定要用复数形式，即词尾要有 “s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：1、 Assets are properties that are owned and have monetary values；for instance，cash，inventory，buildings，equipment.资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.资产是由企业拥有或控制并能用货币计量的经济资源。3、 Assets can be classified into current assets and non-current assets .资产可以划分为流动资产和非流动资产。Liabilities 是liability 的复数形式。它的意思是法律上的责任、义务。如 liability for an accident （肇事的责任）；liability to pay taxes （纳税的义务）。只有其为复数形式 liabilities 时才表示负债、债务的意思。例如：1、 Liabilities are the obligations or debt that a business must pay in money or services at some time in the future. 负债是指将来需用货币或服务偿还的债务或履行的义务。2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.负债是欠外部的数额，如应付票据、应付帐款、应付债券。Owner’s equity 是由 owner (所有者、业主)和equity （权益）构成为“业主权益”。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.业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。2、 Capital is the interest of the owners in an enterprise. Also known as owner’s equity.资本是企业所有者的利益，也称为业主权益。3、 Owner’s equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.业主权益包括业主的投资以及企业自开业以来积累的经营成果。上述会计要素相互之间的关系用一个简单的数学公式来表示，就是会计恒等式：Assets=Liabilities+Owner’s equity资产=负债+业主权益
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粟加回复: Linda 会计与金融英语专栏Debit、Credit 和Double Entry Debit 和credit 就是会计复式记帐法中常用的两个记帐符号“借”和“贷”。Debit 的意义比较单纯，就是簿记上的“借方””。但是，很容易与另一个词debt 混淆。debt比 debit只少一个字母 I，而且意思也相近，有“借款”的意思，如the national debt（国债）。Credit 的汉语意思比较多，有“信用、信誉、名声、名誉”的意思，还有“挂帐、赊帐”的意思，在簿记上就是“贷方”意思。由于这两个词汇在会计学上总是一起出现，就把他们放到一起来举例说明，加深印象。1、When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.当一个数额记在帐户的左边，它就是借方记录，称这个帐户被借记。“借方”的缩写是“Dr”。2、When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.当一个数额记在帐户的右边，它就是贷方记录，称这个帐户被贷记。“贷方”的缩写是Cr.。3、Making an entry in the“amount” column on the left hand side of an account means “Debit”（abbreviated Dr.）and to the contrast, means “Credit”(abbreviated Cr.).记入帐户的左边“金额”栏称为“借记”该帐户（简写为Dr），与此相反，则为“贷记”该帐户（简写为Cr.）。4、By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits. 根据惯例，资产和费用的增加被记为借项，而负债、资本和收入的增加被记为贷项。5、Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits. 资产和费用的减少被记为贷项，而负债、资本和收入的减少被记为借项。6、Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.在只有两个帐户被影响时，借贷双方的数额是相等的，如果涉及两个以上帐户时，借项的总数必须与记入贷项的总数相等。Double entry（复式记帐）是会计学上的专有词汇。例如：In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。
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粟加回复: Linda 会计与金融英语专栏Ledgers 和 Journals Ledgers 在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledger accounts（分类帐户）、general ledger（总分类帐）、subsidiary ledger（明细分类帐）等。例如：1、 Ledger accounts are used to record business transactions’ effect on an accounting entity.分类帐户被用来记录交易对会计主体的影响。2、A ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item. 分类帐户不过是特定会计项目价值的变动（增加与减少）和结余的记录。3、The general ledger is the book used to list all the accounts established by an organization. 总分类帐是一本列出一个单位所设立的全部帐户的帐本。4、Further simplification of the general ledger is brought about by the use of subsidiary ledger. 使用明细分类帐使总分类帐更加简化明了。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。 明细分类帐的优点如下；（1）减少分类帐的细节；（2）使劳动分工更合理；（3）允许不同的帐户排序（4）便于更好地内部控制。Journal 比较常用的意思是“日记、日志；杂志、刊物”，如keep a journal （记日志）、a ship’s journal (航海日志)，a monthly journal (月刊)，单词 diary 也有“日记”的意思，但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如： 1、In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal. 在西方会计体系中，有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。2、A journal is a chronological(arrange in order of time ) record of business transactions. 日记帐是对经济交易的序时（即按时间的顺序）记录。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. 在日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。4、A journal may be a general journal or it may be a group of special journals. 日记帐可以是一本通用日记帐，也可以是一组特种日记帐。
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粟加回复: Linda 会计与金融英语专栏Current assets、fixed assets 和 Current liabilities Current 是一个很有意思的词汇。它既可以是形容词，也可以是名词。作为形容词，current 意思是“通用的、流通的，现在的”，如 current money（通货），current English（现代英语），current fashion（目前流行的风尚）；作为名词，current 的意思是“水流、气流，电流，动向、潮流”，如 the current of a river （河的水流），the cold current （寒流），a direct current （直流电），the current of public opinion（舆论的动向）。在这里，还要特别提到英国的两种存款 current account （活期存款，也相当于美国银行中的 checking account ）和deposit account （储蓄存款，也相当于美国银行中的 savings account ）。如果你到英国银行对柜员说：“Could you tell me what sorts of accounts there are ？”（您能告诉我有几种什么存款吗？）银行柜员就会说：“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..”（基本上有两种存款，一种活期存款，一种储蓄存款；活期存款你可以用支票支付，但没有利息；储蓄存款可以挣到利息，但不能用支票支付。）Current assets 就是“流动资产”。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. 流动资产指的是有充分理由认为在当期经营活动中转换成现金或被使用的资产(一般是一年期)。现金、应收票据、应收帐款、存货以及预付的费用都属于流动资产。说到流动资产，就不能不提到另一个词汇 fixed assets（固定资产）。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. 固定资产是在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产，是公司经营中为了使用而不是为销售而置备的资产。Current liabilities 就是“流动负债”。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.流动负债。在下一个经营期间，通常是一年内必须用流动资产偿还的债务。应付帐款、应付票据、长期债务的当期分摊额，以及诸如应付工资和应付税款等种种应计项目都是流动负债。
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粟加回复: Linda 会计与金融英语专栏Receivable 、Payable和 Prepaid 将Receivable 和Payable 两个词稍加比较，不难发现它们后面的四个字母相同，都有-able ，这是英语词汇构成的后缀之一。这个词缀紧接在动词之后，使动词变成形容词，表示“能够…、适于…、可…、应…”。Receive（收到、接受）加上-able 成为receivable，其意义也相应成为“能收的、应收的”；同样pay（付款、支付）加上-able 也相应成为“应付的”。这里要特别提到的是，动词后缀有-able 所形成的形容词，和一般形容词不同，在修饰名词时，它不在名词之前而在名词之后。例如accounts receivable（应收帐款）、accounts payable （应付帐款）、notes receivable（应收票据）、notes payable（应付票据）。下面举出几个句子来操练一下这几个会计词汇： 1、A business with many credit customers would set up the general ledger Accounts Receivable account for all credit customers and a separate account for each credit customer. 有很多赊购客户的企业应设置一个应收帐款总分类帐户，登记所有赊购客户欠的货款，并为每个赊购客户设置一个明细帐户。 2、Accounts Receivable are often classified as current assets. 应收帐款通常归入流动资产。 3、Accounts receivable arise when a business sells goods and service on credit. 当企业以赊帐方式销售产品或提供服务时，就产生应收帐款。 4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker. 本票对受款人来说是应收票据，对出票人来说则是应付票据。 5、Notes receivable which can be collected and converted into cash during next accounting year or operating cycle are classified as current assets and are recorded at face value. 能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据，归入流动资产，并按面值入帐。 6、Accounts payable and notes payable are typical example of current liabilities. 应付帐款和应付票据是流动负债的典型例子。 7、As stated above, accounts payable and notes payable are usually created by a company’s economic activities, such as purchases of merchandise and services received in the normal course of business. 如前所述，应付帐款和应付票据通常产生于企业的经营活动，例如在正常经营过程中的赊帐购买商品和接受服务。 Prepaid（预付的） 这个词和前面的Pay 关系非常密切,实际上就是在pay 的过去分词paid 前加上一个前缀pre-，这个前缀表示“前、预先”之意，合起来就是“预付的”。例如： 8、Assume that a business paid a $1200 premium on April 1 for one year’s insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be : Dr. Prepaid Expenses—Prepaid Insurance $1200 Cr. Cash $1200 假设，一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为： 借：预付费用—预付保险费 1200美圆 贷：现金 1200美圆
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粟加回复: Linda 会计与金融英语专栏Inventory（存货） Inventory （存货），在会计英语词汇中是最基本的词汇之一，与这个词汇有关的词汇，比如与存货计价有关的方法，在会计报表及其说明解释中是经常可以见到的，因此，就让我们将它们放在一起来漫谈。例如：1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.存货必须遵循历史成本原则按取得成本计价。2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.对于工业企业而言，主要有三类存货：原材料、半成品和产成品。下面这几个都是存货计价的专门词汇，不能不谈到。Specific identification method （个别辨认法）3、Under the specific identification method, the specific actual cost is assigned to each unit.在个别辨认法下，要按每一存货项目辨认实际成本。4、Average-cost method （平均成本法）Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。5、First-in, first-out method （先进先出法）Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。6、Last-in, first-out method （后进先出法）The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases. 这种方法的名称意味着最后购进的商品最先销售出去，而期末存货由那些最早购入的“老”存货构成。
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粟加回复: Linda 会计与金融英语专栏Long-term Assets 和 Long-term liabilities Long-term（长期的）和Assets、Liabilities结合，分别构成Long-term assets（长期资产）和Long-term liabilities（长期负债）。 Long-term assets（长期资产）也有写成Long-lived assets 的，与Fixed assets（固定资产）、Plant and equipment（厂房和设备），甚至还有property（财产）相互重叠。请看几个例句： 1、Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period. 长期资产有如下特征：经济价值高，具有实物形态或不具有实物形态，使用年限超过一个会计期间。2、Long-term assets are classified into tangible assets and intangible assets. 长期资产可以分为有形资产和无形资产。3、Tangible assets include land, buildings, plant and equipment. 有形资产包括土地、房屋、厂房和设备4、The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers. 术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。5、The term fixed assets has long been used in accounting literature to describe all types of plant and equipment. 长期以来，会计文献一直使用“固定资产”这一名词来代表各种厂房和设备。6、The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current. 无形资产是指应用于企业的经营活动，但没有实物形态且非流动的资产。7、Intangible assets include goodwill, patents, trademarks, copyrights, and franchise. 无形资产包括商誉、专利权、商标、版权，以及专营权。Long-term assets（长期负债）是企业由于过去交易事实或行为而产生的，并将于一年或超过一年的一个营业周期以上偿还的债务。一般有应付公司债券、应付长期票据等。例如：8、Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities. 长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。9、Long-term liabilities are measured in accordance with historical cost principle. 长期负债按照历史成本原则计量。10、Bonds payable are the typical example of long-term liabilities. 应付债券是长期负债的典型例子。
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粟加回复: Linda 会计与金融英语专栏金融英语中常用会计用语 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设 Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owner s equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设 Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰 Account 帐
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粟加回复: Linda 会计与金融英语专栏银行基本业务口语 What kind of account did you have in your mind? 你想开哪种帐户? Do you like to open a current account? 你想开一个活期存款帐户吗? A deposit or current account? 定期还是活期? Please tell me how you would like to deposit your money. 请告诉我你想存何种户头? There's a service charge for the checking account but no charge for the savings. 支票户头要收服务费，现金户头不收。 Our minimum deposit for a savings account is 100 dollars. 我们储蓄存款的最低存款额是100美圆。 Five yuan is the minimum original deposit. 最低起存款额是5元。 You can open a savings account at any time with an initial deposit of 50 dollars. 你可随时以50美圆的起存额开立储蓄帐户。 Even one yuan is all right. 甚至一元也可以起存。 Here is your pasbook. Please bring it back when you deposit or withdraw money any time you like. Keep it well and inform us whenever you lose it. 这是你的存折，存取款时请带来。保管好存折，遗失请告诉我们。 I should like to open a current account. 我想开一个活期存款帐户。 I need a checking account so that I can pay my bill. 我需开个支票帐户，这样就能付帐。 We'd like to know how we open a checking-savings account. 我们想知道如何开一个支票储蓄帐户。 I have a checking account here. 我在这里有一个支票存款帐户。 I think I'd like a deposit account. 我想要开个定期存款帐户。 Can I open a current account here? 我能否在这儿开个活期存款帐户？ I want to open a deposit account with you. 我要开个储蓄帐户。 I'd like to open a deposit account with you. 我想在你们这儿开个定期存款帐户。 Could you tell me the difference between a savings account and a checking account? 请告诉我储蓄存款与支票存款的区别好吗？ Please tell me the procedure for opening a savings account. 请告诉我开个储蓄帐户需要什么手续。 Will 100 yuan be enough for a minimum deposit? 100元作最低存款额够吗？ I'd like to know whether a 200 yuan deposit will be enough for opening a checking account. 我想知道开一个支票帐户200元存款是否够。 Could you tell me how to operate this account? 请告诉我如何经管这个帐户好吗？ Is there any minimum for the first deposit? 第一次储蓄有最低限额吗？ How much does each account cost? 每个帐户要花多少钱？ Useful Phrases current deposit, current account 活期存款 fixed deposit, fixed account 定期存款 fixed deposit by installments 零存整取 joint account 联名存款帐户 to open an account 开户头 银行英语口语－存款 How much do you want to deposit with us? 你想在我们这存多少？ How much do you wish to pay into your account? 你希望在你的户头上存多少？ How much money do you plan to keep in your account on a regular basis? 你计划在你的户头上定期存放多少钱？ How much cash do you plan to deposit in your account? 你有多少钱要存入呢？ I think you may deposit your money with the bank, or leave it here for temporary safe-keeping. 我认为你可把钱存入银行，或留在银行暂保管起来。 Would you please fill in the depositing form, giving the sum of money you're to deposit as well as your name, address and professional unit? 请填张存款单，写明要存的数额以及你的姓名，地址和工作的单位，好吗？ I want to deposit 300 yuan in my account. 我想在我的户头上存300元。 I want to deposit these cheques in my account. 我想把这些支票存在我的户头上。 I'd like to pay 200 yuan into my deposit account. 我想在在我的定期存款户头上存200元。 I want to deposit my paycheck. 我想存入我的工资支票。 I'd like to know whether I can cash a cheque here. 我想知道我能否在这兑换支票。 Will you please cash this traveler's cheque? 请兑现这张旅行支票好吗？ I'd like to cash this money order. 我想兑现这张汇款单。 I want to cash the balance of a traveler's letter of credit. 我要把旅行信用证的结余兑现。 Will you please tell me whether you charge for cheques? 请告诉我兑换支票收手续费吗？ Could you tell me how much the checks cost? 请告诉我这些支票要花多少钱？ What if I overdraw? 如果透支了怎么办？ Please sign your name on the bottom line if you want to cash the check. 如果想兑支票，请在底线上签名。 Please write your account number on the back of the check. 请在支票背面写上你的帐号。 We honored the check as the overdraft was only 5 yuan. 我们承兑这张支票的透支额只有5元。 Please endorse the cheque. 请背签这张支票。 The traveler's checks cost 1.5% of the total amount of purchase. 旅行支票手续费是购买总额的1.5%。Here's the cheque book. When you send a cheque by post be careful to cross it, but if you wish to cash a cheque yourself, you must leave it "open". 这是一本支票簿，你邮寄支票时，注意要在支票上打叉线。但是如果你本人想开张兑现支票，就不可打叉线。 Each cheque you write will cost 2 dollars. 你每开一张支票将花2美圆。 Useful Words and Phrases account number 帐目编号 depositor 存户 pay-in slip 存款单 a deposit form 存款单 a banding machine 自动存取机 to deposit 存款 deposit receipt 存款收据 private deposits 私人存款 certificate of deposit 存单 deposit book, passbook 存折 credit card 信用卡 principal 本金 overdraft, overdraw 透支 to counter sign 双签 to endorse 背书 endorser 背书人 to cash 兑现 to honor a cheque 兑付 to dishonor a cheque 拒付 to suspend payment 止付 cheque,check 支票 cheque book 支票本 order cheque 记名支票 bearer cheque 不记名支票 crossed cheque 横线支票 blank cheque 空白支票 rubber cheque 空头支票 cheque stub, counterfoil 票根 cash cheque 现金支票 traveler's cheque 旅行支票 cheque for transfer 转帐支票 outstanding cheque 未付支票 canceled cheque 已付支票 forged cheque 伪支票 Bandar's note 庄票，银票
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粟加回复: Linda 会计与金融英语专栏成本习性分析 Text 16 Cost Behavior Analysis 1、Identify types of fixed cost. Cost behavior analysis examines the relationships between costs and the activities, or cost drivers, that cause them. We classify costs as fixed, variable, or mixed. Fixes, or capacity, costs are caused primarily from having property, plant, equipment, and key managerial personnel. They cannot be changed much by month-to-month or even year-to-year management decisions.辨别固定成本的类型。成本习性分析审查了成本和活动之间的联系 ，或者引起他们的成本动因。我们将成本分为固定成本、可变成本和混合成本。固定，或者能力，成本主要从所拥有的财产，工厂，设备和关键管理职员中产生。逐月或者甚至逐年的管理决策不可能大幅度的改变它们。Discretionary fixed costs arise from periodic (usually yearly) budget decisions that reflect top management policies. These costs have no clear relationship between inputs and outputs. The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.可自由处理固定成本产生于反映高层管理人员政策的定期（通常是一年）的预算决策。这些成本不存在投入和产出的明确关系。可控固定成本的适当金额很难精确地确定，因此预算金额通常是根据惯例，拇指规则（经验法则），或者行业习惯。2、Use cost behavior analysis to make business decisions. Fixed costs provide the capacity to operate at a particular actively level. Variable costs result from using available capacity. Engineered variable costs result from measurable, often observable, cause-and-effect relationships between inputs (the costs) and outputs. Their efficiency can be measured by relating the quantity of inputs used to the quantity of outputs achieved. Discretionary variable costs change with production or sales activity simply because management has decided to incur the costs on a percentage or a per-unit basis. Mixed costs have both fixed and variable components that usually are not identified separately.使用成本习性分析做商业决策。固定成本提供在某个特定的活跃的阶段运作的能力。可变成本由使用可用生产量产生。工程性可变成本由投入（成本）和产出的可测量的，通常可见的，因果关系产生。它们的效率可以通过将使用的投入量和得到的产出量联系在一起来衡量。可自由处理固定成本随着产量或者销售作业改变，仅仅因为经营已经决定了百分比或者每单位的基础。3、Identify two approaches for controlling operating labor costs. Managers use one of two methods to budget and control the costs of operating labor. The discretionary-fixed-cost approach relies on management’s judgment to determine the size of the work force. The engineered-variable-cost approach uses work measurement to calibrate the workload in a process or operation in order to determine the number of employees needed to perform the work..辨别控制运营人工成本的两种方法。管理人员使用两种方法中的一种预算和控制运营人工的费用。可自由处理固定成本方法依赖于经营者对决定劳动力规模的判断。工程性可变成本方法使用工作测定来校准一个程序或者操作的工作量，为了确定完成这项工作需要的员工的数量。4、Compute the equal-cost volume of two cost behavior patterns. Managers often consider courses of action with different cost behavior patterns. They develop cost functions, which express the mathematical relationship between costs and their cost drivers. Decision makers can compute the equal-cost volume of cost-driver activity by setting two cost function equations equal to one another and solving for the volume level. They can then use predications of future volume levels to identify high-cost and low-cost actions.计算两种成本行为模式的等成本产量。管理者往往用不同的成本行为模式考虑行动方案。他们创造了价值函数，用数学关系式来表示成本和成本动因之间的关系。决策者可以计算成本动因作业的等成本产量，通过建立两个价值函数等式，使其相互相等，进而得到产量水平。然后他们便可以使用未来产量水平的论断来识别高成本和低成本的行为。5、Graph the three major types of cost functions. Fixed, variable, and mixed costs can be graphed as functions of their cost drivers. When two functions are graphed together, they intersect at the equal-cost volume of activity.三种主要类型价值函数的曲线图。固定、可变、混合成本可以以其成本动因的不同功能用图表表示。当两种功能被图标表示在一起，它们相交于作业的等成本产量处。6、Use three methods to estimate mixed-cost functions. Three methods are widely used to separate mixed costs into their fixed and variable elements. All are based on samples of past data. The high-low method uses only the highest-volume and lowest-volume points of the samples. Because those two points may not represent normal relationships, this method is not recommended unless very few observations of results are available.采用三种方法来估计混合固定成本的功能。三种方法被广泛使用于分离混合成本成为固定的和可变的元素。所有这些都基于过去数据的样本。高低方法只有用在样本的最高产量点和最低产量点。因为这两点可能不能呈现出正常的关系，除非结果的非常少的观测资料是可用的，否则这种方法并不被推荐。The visual-fit method relies on the ability of the analyst to fit a line to the plot of sample points, but it is subjective and does not provide a measure of how well the line fits the points.直观法依赖分析者的能力来拟合样本点连成曲线，但是它是主观的，并且不能提供曲线拟合点有多好的程度。The most accurate method to determine the behavior pattern of a mixed cost is least-squares regression. Regression software programs graph the sample points and give the (cost-function) formula of the straight line that best fits the points.测定混合成本行为模式的最准确的方法是最小二乘回归。回归软件程序将样本点用图表示，并且给出最拟合样本点的直线的价值函数公式。7、Evaluate a mixed-cost function. To evaluate a cost function, accountants assess economic plausibility and goodness of fit. A regression equation’s coefficient of determination, r2, tells the percentage of variation in the cost that is explained by changes in the cost driver. The r2 measure helps analysts determine how much confidence to put in specific cost predications.评价混合成本的功能。评估一个成本的功能，会计师评定经济合理性和适用性。决策的回归方程式决定系数R2，说明了通过成本动因的变化而产生的成本的百分比变化。回归方程决定系数R2的方法帮助分析者确定有多少信心参与特定成本预测。 New Words Identify 认出、认明、鉴定Fixed cost 固定成本Analysis 分析Discretionary fixed costs可自由处理固定成本rule of thumb“拇指规则”可算成语,意思是快速估算法,約略的估計或單憑經驗來做的方法,經驗法則.Cost Uses成本资料Cost Measurement 成本衡量cost behavior pattern成本性态cost behavior成本习性Engineered variable costs工程性成本operating costs生产费用,营业成本operating labor costs 运营人工成本work measurement工作测定(熟练工人按规定的操作方法在一定时间内完成特定的工作量)equal-cost volume 等成本cost-volume-profit analysis(CVP) 本量利分析courses of action 行动方案cost functions价值函数cost drivers成本动因volume level产量水平visual-fit method)直观法目测法Least-Squares Linear Regression最小二乘线性回归分析Goodness of fit比较拟合优度值coefficient of determination决定系数：r2
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粟加回复: Linda 会计与金融英语专栏一些与经济、金融有关的时兴词的翻译，或许对大家有帮助：奔小康：strive for a relatively comfortable life发展是硬道理：Development is of over-riding importance.乱集资、乱摊派、乱收费：unwarranted pooling of funds,arbitrary requisition of donations and exaction of fees from enterprises政府搭台、部门推动、企业唱戏：government sets up the stage,various departments cooperate and enterprises put on the show住房分配货币化进程：capitalization process of housing distribution/allocation统筹医疗：cooperative medical-care system科教兴国：rely on science and education to rejuvenate the nation西部大开发：Development of the West吸收游资：absorb idle funds保值储蓄：value-guaranteed savings;inflation-proof savings费改税：transform administrative fees into taxes风险投资：venture capital risk investment融资渠道：financing channels货币回笼：withdrawal of currency from circulation虚拟网：virtual net全球通：global system for global communications彩票（业）：lottery industry灰色收入：income from moonlighting水货：smuggled goods不正之风：bad(harmful)practice;unhealthy tendency宰客：to swindle money from customers形象小姐/先生：image representative of a product or a brand新新人类：New Human Being,X generation生态农业：environmental-friendly agriculture上市：to get listed洗钱：money laundering
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粟加回复: Linda 会计与金融英语专栏1. 素质教育 ：Quality Education 2. EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient 3. 保险业： the insurance industry 4. 保证重点指出： ensure funding for priority areas 5. 补发拖欠的养老金： clear up pension payments in arrears 6. 不良贷款： non-performing loan 7. 层层转包和违法分包： mutlti-level contracting and illegal subcontracting 8. 城乡信用社： credit cooperative in both urban and rural areas 9. 城镇居民最低生活保障： a minimum standard of living for city residents 10. 城镇职工医疗保障制度： the system of medical insurance for urban workers 11. 出口信贷： export credit 12. 贷款质量： loan quality 13. 贷款质量五级分类办法： the five-category assets classification for bank loans 14. 防范和化解金融风险： take precautions against and reduce financial risks 15. 防洪工程： flood-prevention project 16. 非法外汇交易 ： illegal foreign exchange transaction 17. 非贸易收汇： foreign exchange earnings through nontrade channels 18. 非银行金融机构： non-bank financial institutions 19. 费改税： transform administrative fees into taxes 20. 跟踪审计： foolow-up auditing 21. 工程监理制度： the monitoring system for projects 22. 国有资产安全： the safety of state-owned assets 23. 过度开垦 ： excess reclamation 24. 合同管理制度： the contract system for governing projects 25. 积极的财政政策 ： pro-active fiscal policy 26. 基本生活费： basic allowance 27. 解除劳动关系： sever labor relation 28. 金融监管责任制： the responsibility system for financial supervision 29. 经济安全： economic security 30. 靠扩大财政赤字搞建设： to increase the deficit to spend more on development 31. 扩大国内需求 ： the expansion of domestic demand 32. 拉动经济增长： fuel economic growth 33. 粮食仓库： grain depot 34. 粮食收购企业： grain collection and storage enterprise 35. 粮食收购资金实行封闭运行： closed operation of grain purchase funds 36. 粮食销售市场： grain sales market 37. 劣质工程： shoddy engineering 38. 乱收费、乱摊派、乱罚款： arbitrary charges, fund-raising, quotas and fines 39. 骗汇、逃汇、套汇： obtain foreign currency under false pretenses, not turn over foreign owe d to the government and illegal arbitrage 40. 融资渠道： financing channels 41. 商业信贷原则： the principles for commercial credit 42. 社会保险机构： social security institution 43. 失业保险金： unemployment insurance benefits 44. 偷税、骗税、逃税、抗税： tax evasion, tax fraud and refusal to pay taxes 45. 外汇收支： foreign exchange revenue and spending 46. 安居工程： housing project for low-income urban residents 47. 信息化： information-based; informationization 48. 智力密集型： concentration of brain power; knowledge-intensive 49. 外资企业： overseas-funded enterprises 50. 下岗职工： laid-off workers 51. 分流： reposition of redundant personnel 52. 素质教育： education for all-round development 53. 豆腐渣工程： jerry-built projects 54. 社会治安情况： law-and-order situation 55. 民族国家： nation state 56. “台独”： "independence of Taiwan" 57. 台湾当局： Taiwan authorities 58. 台湾同胞 ： Taiwan compatriots 59. 台湾是中国领土不可分割的一部分：Taiwan is an inalienable part of the Chinese territory. 60. 西部大开发 ： Development of the West Regions 61. 可持续性发展： sustainable development 62. 风险投资 ： risk investment 63. 通货紧缩 ： deflation 64. 扩大内需 ： to expand domestic demand 65. 计算机辅助教学： computer-assisted instruction ( CAI ) 66. 网络空间： cyberspace 67. 虚拟现实： virtual reality 68. 网民 ： netizen ( net citizen ) 69. 电脑犯罪 ： computer crime 70. 电子商务： the e-business 71. 网上购物 ： shopping online 72. 应试教育： exam-oriented education 73. 学生减负 ： to reduce study load 74. “厄尔尼诺”：（EL Nino） 75. “拉尼娜”：（La Nina） 76. “智商”：（IQ） 77. “情商”：（EQ） 78. “第三产业”：（third/tertiary industry,service sector,third sequence of enterprises）79．“第四产业”：（quaternary/information industry）
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粟加回复: Linda 会计与金融英语专栏本票（PROMISSORY NOTES） 一、定义（Definition） 本票（PROMISSORY NOTES）是一个人向另一个人签发的，保证即期或定期或在可以确定的将来的时间，对某人或其指定人或持票人支付一定金额的无条件书面承诺。 二、必要项目 拿到一张本票后，这张本票是否生效，根据《日内瓦统一法》规定，这张本票要求具备以下的必要项目： 1.标明其为“本票字样”； 2.无条件支付承诺； 3.出票人签字； 4.出票日期和地： 5.付款地点： 6.付款期限，如果没有写清的，可以看作见票即付； 7.金额； 8.收款人或其指定人。 三、种类 1.一般本票（PROMISSORY NOTE）：出票人为企业或个人，票据可以是即期本票，也可是远期本票。 2.银行本票（CASHER S ORDER）：出票人是银行，只能是即期本票
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粟加回复: Linda 会计与金融英语专栏Money Table各国货币名称表 Nome名称 Symbol or Abbreviation 称号或缩写 Country of Place 国家或地区 Afghani阿富汗尼 Af Afghanistan阿富汗 bath铢 B Thailand泰国 balboa巴波亚 B Panama巴拿马 aolivar博利瓦 ＄b Venezuela委内瑞拉 colon（哥斯达黎加）科郎 ￠ Costa Rica哥斯达黎加 colon（萨尔瓦多）科郎 ￠ El Salvador萨尔瓦多 cordoba科多巴 C＄ Nicaragua尼加拉瓜 cruzeiro克鲁赛罗 Cr＄ brazil巴西 dalasi达拉西 DG Gambia冈比亚 dinar（阿尔及利亚）第纳尔 DA Algeria阿尔及利亚 dinar（伊拉克）第纳尔 ID Iraq伊拉克 dinar（约旦）第纳尔 JD Jordan约旦 dinar（科威特）第纳尔 KD Kuwait科威特 dinar（利比亚）第纳尔 LD Libya利比亚 dinar（也门民主人民共和国）第纳尔 YD The People’s Democratic Republic of Yemen 也门民主人民共和国 dinar（突尼斯）第纳尔 D Tunisia突尼斯 dinar（南斯拉夫）第纳尔 DIN Yugoslavia南斯拉夫 dirham迪拉姆 DH Morocco摩洛哥 dollar（澳大利亚）元 ＄A Australia澳大利亚 dollar（巴哈马）元 B＄ Bahamas巴哈马 dollar（百慕大）元 DB＄ Bermuda百慕大 dollar（加拿大）元 Can＄ Canada加拿大 dollar埃塞俄比亚）元 ＄Eth Ethiopia埃塞俄比亚 dollar（斐济）元 F＄ Fiji斐济 dollar（圭亚那）元 G＄ Guyana圭亚那 dollar（香港）元 HK＄ Hongkong香港 dollar（牙买加）元 J＄ Jamaica牙买加 dollar（利比里亚）元 L＄ Liberia利比里亚 dollar（马来西亚）元 M＄ Malaysia马来西亚 dollar（新西兰）元 NA＄ NewZealand 新西兰 dollar（新加坡）元 S＄ Singapore新加坡 dollar（特立尼达和多巴哥 TT＄ Trinidad and Tobago特立尼达和多巴哥 dollar（美国）元 US＄ USA美国 dong（越南）盾 D DBVN越南民主共和国 drachma德拉克马 Dr Greece希腊 escudo（智利）埃斯库多 E Chili智利 escudo（葡萄牙）埃斯库多 Esc Portugal葡萄牙 forint福林 Ft Hungary匈牙利 franc（比利时）法郎 BF Belgium比利时 franc（布隆迪）法郎 Fbu Burundi布隆迪 Franc（非洲金融共同体）法郎 CFAF Cameroon喀麦隆；The Central African Republic中非共和国； Chad乍得；The People s Republic of the Congo 刚果人民共和国；Dahomey达荷美；Gabon加蓬；Ivory Coast象牙海岸；Niger尼日尔；Senegal塞内加尔；Toto多哥；Upper Volta上沃尔特等 franc(法国) 法郎 FF France法国 franc（卢森堡）法郎 LuxF Luxemb(o)urg 卢森堡 franc（马尔加什）法郎 FMG The Malagasy Republic马尔加什共和国 franc（马里）法郎 MF Mali马里 franc(卢旺达)法郎
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粟加回复: Linda 会计与金融英语专栏财务管理会计英语1.account银行账户 account: In this sense, a record of financial transactions *; money on deposit in a bank. For example: I guess your work has to do with checking accounts. We ve had an account with them for years. You don t make much on that kind of account. 2. board of directors董事会 board of directors: a group of people who control the activities of a bank or company. For example: Are the members of the board of directors stockholders? When will the board of directors stockholders? He s member of the board of directors. 3. capital资本，资金 Capital: In this sense, the money used to start a bank or company. For example: They put up the necessary capital. What is the amount of the capital? They had some trouble raising the capital. 4. cashier现金主管 Cashier: an officer of a bank in charge of the money, which goes in and out of a bank or company. For Example: They hire the president and vice-president, along with the cashier. You d better see the cashier about that. The cashier is on vacation just now. 5. charter银行执照 Charter: in this sense, permission granted by the government to do business. For example: They were granted a charter by the government. When was the charter granted? I don t think they ll be able to get a charter. 6. checking支票帐户，活期存款 Checking account: an account in bank from which money can be drawn by check. For example: I guess your work has to do with checking accounts. How much money is left in my checking account? I d like to close my checking account. 7. Clerical 银行行员的 Clerical: having to do with the keeping of records and with correspondence. For example: The board hires them, along with the clerical workers. We re behind on our clerical work. Do you have any clerical jobs open now? 8. dividend红利 <BR>Dividend: a sum of money paid to a stockholder or shares of stock issued to him out or profits in relation to his investment． For example: The stockholders receive regular dividends. The last dividend was quite large. How much did you receive in dividends? 9. invest投资 Invest: put money into a business in order to make a profit . For Example: I d like to invest in some mutual bonds. How much money does she have to invest? 10. investment投资，投资金额 Investment: money put into a business in order to make profit; the act of doing this. For Example: Planning the bank s investments is very important. I want to talk to you about my investments. Would you make an investment of that kind?
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粟加回复: Linda 会计与金融英语专栏中英文损益表 项 目 产品销售收入 其中：出口产品销售收入 减：销售折扣与折让 产品销售净额 减：产品销售税金 产品销售成本 其中：出口产品销售成本 产品销售毛利 减：销售费用 管理费用 财务费用 其中：利息支出(减利息收入) 汇兑损失(减汇兑收益) 产品销售利润 加：其他业务利润 营业利润 加：投资收益 营业外收入 减：营业外支出 加：以前年度损益调整 利润总额 减：所得税 净利润 中文：英文损益表 ITEMSSalesIncluding：Export salesLess：Sales discounts and allowances Net salesLess：Sales taxCost of salesCost of salesIncluding：Cost of export salesGross profitLess：Selling expenseGeneral and administrative expenseFinancial expenseIncluding：Interest expense ( less interest income )Exchange loss ( less exchange gain )Income from main operationAdd：Income from other operationsOperating incomeAdd：Investment incomeNon-operating incomeLess：Non-operating expenseAdd：Adjustment to prior year\'s income and expenseIncome before taxLess：Income taxNET INCOME
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粟加回复: Linda 会计与金融英语专栏中文：年收入超过12万 须主动申报纳税 国家税务总局本周一公布，从明年起，年收入超过12万元的高收入者须向税务部门自行申报纳税。 这是国税总局首次颁发有关高收入者须自行进行纳税申报的规定。 年收入在12万元以下的纳税人仍由企业代扣代缴个人所得税。 观察人士认为，政府出台此项规定的主要目的是为了缩小贫富差距，增加国税收入。 国税总局在其网站上发表的一份声明中明确指出，包括在华工作的外国人在内的所有纳税人如满足以下五种情形之一，必须向税务机关自行申报纳税： 1、年收入超过12万元 2、从中国境内两处或两处以上取得工资、薪金； 3、从境外取得收入； 4、取得应税所得，没有扣缴义务人的； 5、国务院规定的其他情形 亚洲开发银行驻中国代表处高级经济学家彭龙运说：“如果新办法能得以有效实施，高收入群体和工薪阶层之间的收入差距将会缩小。” 他说，目前税务部门主要通过纳税人自行申报或企业代扣代缴的方式来征收个人所得税，新办法实施后，税务部门可对高收入纳税人进行双重监管，从而堵塞高收入者个税监管的漏洞。 新办法规定，年收入12万元以上的纳税人如在纳税年度终了后三个月内未进行纳税申报，将被处以最高1万元的罚款；如纳税人编造虚假计税依据，除了补缴最高五倍的应缴税款外，还将被处以最高五万元的罚款。英文： earning more than 120,000 yuan directly to the tax Employees earning more than 120,000 yuan (US$15,000) annually need to report their income directly to the tax authorities from next year, it was announced Monday. It is the first time that the State Administration of Taxation requires high-income earners to report their earnings themselves. For those who earn less than 120,000 yuan a year, employers will continue to deduct tax at source and report to the authorities. Observers said that they believe the move signifies the government's resolve to narrow the gap between the rich and the poor, and to increase national revenues. The taxation administration said in a statement on its website that anyone including foreigners working in China who meets any of the following criteria needs to report their incomes to the taxation authorities: People with an annual income of more than 120,000 yuan with income from more than one organization with income from overseas whose employer does not pay tax or as stipulated by the State Council, the cabinet. "If this policy is executed effectively, it will play a part in redressing the income discrepancy between the high-income group and ordinary wage-earners," said Peng Longyun, a senior economist with the Asian Development Bank (ADB) in Beijing. ADB's Peng said that taxation authorities currently have only one source of access to people's income, either through their own reports or from their employers. But they will have two when the new regulation is implemented; and so can crosscheck for discrepancies. People above the 120,000-yuan threshold who fail to report their earnings within three months of the end of the taxation year can be fined up to 10,000 yuan (US$1,270), while filing false reports can attract fines of up to 50,000 yuan (US$6,350) in addition to a maximum of five times the tax amount due.
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粟加回复: Linda 会计与金融英语专栏移友们，别忘记给我加声望啊。
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