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商务英语会计翻译

2017-09-18 12页 doc 37KB 57阅读

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商务英语会计翻译商务英语会计翻译 ? Translate the following passages into Chinese. (20 points) 1. The trial balance is a list of the account titles in the ledger with their respective debit and credit balance. It is prepared at the close of an accounting period after transactions have bee...
商务英语会计翻译
商务英语会计翻译 ? Translate the following passages into Chinese. (20 points) 1. The trial balance is a list of the account titles in the ledger with their respective debit and credit balance. It is prepared at the close of an accounting period after transactions have been recorded. The aim to prepare the trial balance is to verify clerical accuracy and to prepare financial statement. The trial balance is usually a two-column schedule listing the names and balances are listed in the left-hand column and the credit balances in the right-hand column. Since equal dollar amount of debits and credits are entered in the accounts for every transaction recorded, the sum of all the debits in the ledger must be equal to the sum of all the credits. That is to say, the totals of the columns should be agreed. ? Translate the following passages into English. (20 points) 1. 有许多交易影响到一个以上会计期间的净收益。为了真实地反映在权责 发生制会计基础下的企业净收益,应该按照收入实现原则和配比原则在同一 会计期间取得的收入和发生的费用,而不管这些收入或费用是否在本期收到或支 付现金。因此,在每一会计期期末往往必须调整一些账户余额,以实现成本及费 用与收入的恰当配比。 ? Translate the following passages into Chinese. (20 points) 1. 试算平衡用以列示分类账中的所有账户科目及其借货方余额。在交易被记录后, 企业应该在会计期间结束时编制试算平衡表。编制试算平衡表的目的是验证记录的准确性, 以及为编制财务报表做好准备。试算平衡表通常是两栏式的表格,分别显示分类账中的所有 会计科目及其金额。借方余额被列示在靠左的一栏里,而贷方余额则被显示在靠右的一列里。 因为每笔交易的财务处理都遵循借贷平衡的原则,所以分类账中所有科目的借方余额之和必 然等于贷方余额之和。也就是说,试算平衡中的借方栏的余额供不应求与贷方栏的余额合计 必然相等。 ? Translate the following passages into English. (20 points) 1. Many of the business transactions affect the net income of more than one accounting period. In order to reflect the realistic net income of a business based on the accrual-basis accounting, all revenues earned and all expenses incurred during the same period must be reported regardless of whether cash relating to revenues or expenses is received or paid in accordance with the realization principle and the matching principle or not. Therefore, it is often necessary to adjust some account balances at the end of each accounting period to achieve a proper matching of costs and expenses with revenues. 卷2: ? Translate the following passages into Chinese. (20 points) 1. There are several types of accounting in practice. The two most common are financial accounting and management accounting. The others include cost accounting, environmental accounting, tax accounting, not-for-profit accounting, and social accounting. Financial accounting is concerned with reporting to external parties of an organization’s financial position and results of operation. Although such reports provide useful information for managers, they are more important reports for owners, creditors, governmental agencies, and the public. Management accounting (also called managerial accounting) mainly provides information to management officers of a corporation. It is related to the internal accounting functions of cost determination, planning, operational control and performance evaluation. The focus of management accounting is to provide managers with relevant and timely information and reports. Financial accountants must obey general accepted accounting principles in preparing reports. Management accountants usually consider the basic principle of gathering and reporting information that is useful to managers. ? Translate the following passages into English. (20 points) 1. 会计被定义为一个信息系统,它向各种个体或团体提供关于一个组织或 其他实体有关的经济活动的。会计又被称为“商业的语言”,因为它是以货 币为主要计量单位来解释、记录、核算、分类、汇总、报告和描述经济活动的信 息系统。会计信息主要是提供给企业的所有者、管理者以及其他使用者,以助其 决策。 ? Translate the following passages into Chinese. (20 points) 1. 在实际工作中,会计有不同的具体分类。最常见的是两种是财务会计和管理会计, 其他还包括成本会计、环境会计、税务会计、非营利组织会计和社会会计等。 财务会计涉及向外部各方报告一个组织的财务状况和经营成果。尽管这样的报告是向经 理们提供有用的数据,但是它们对业主、债权人、政府机关和公从来说是更为重要的报告。 管理会计主要是向企业的管理者提供信息,它与成本确认、、控制和业绩评价的内部会 计功能有关。管理会计的重点在于向管理者提供相关和及时的信息与报告。财务会计师在编 制报告时必须遵循公认会计准则。管理会计师主要考虑收集和报告对管理者有用的信息。 ? Translate the following passages into English. (20 points) 1. Accounting may be defined as an information system that provides reports to various individuals or groups about economic activities of an organization or other entity. In most case, it is called “the language of business”, because it is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion, by which, most business information is communicated. The accounting information is primarily supplied to owners, managers and other users to assist in decision-making process. 卷3: ? Translate the following passages into Chinese. (20 points) 1. In practice, general accounting principles include cost principle, realization principle, matching principle, objectivity principle, full-disclosure principle, consistency principle, conservatism principle and materiality principle. Cost principle The cost principle specifies that cash-equivalent cost is the most useful basis for the initial accounting of the elements that are recorded in the accounts and reported on the financial statements. It is important to note that the cost principle applies the initial recording of transactions and events. The cost principle is supported by the fact that at the time of a completed arm’s-length business transaction, the market value of the resources given up in the transaction that provide reliable evidence of the item acquired in the transaction. When a no-cash consideration is involved, cost is measured as the market value of the resources given or the market value of the item received, whichever is more reliably determinable. For example, the assets may be acquired with a debt given as settlement. Cost in this instance is the present value of the amount of cash to be paid in the future as specified by the terms of debt. The cost principle applies to all of the elements of financial statements, including liabilities. The cost principle provides guidance at the original recognition date. ? Translate the following passages into English. (20 points) . 会计循环是指记录交易的会计程序,在每一个会计期间,会计循环都按1 照相同的顺序重复进行。会计循环的第一步是交易的发生,最后一步是编制公司 的年度财务报表。会计循环通常分为以下七个步骤: (1)以原始凭证为依据分析交易情况; (2)运用复式记账方法在日记账中记录交易情况; (3)将日记账中的分录过账到总账(和明细账)中; (4)调整分录; (5)编制结账分录以及日记账并把它们过账到分类账中; (6)编制试算平衡表; (7)编制财务报表。 ? Translate the following passages into Chinese. (20 points) 1. 在实际工作中,会计核算的一般原则主要有历史成本原则、收入实现原则、配比原 则、客观性原则、完全披露原则、一致性原则、谨慎性原则和重要性原则。 历史成本原则 历史成本原则是指企业在财务报表上反映的各种资产应按照其取得时 实际支付的现金及其他等价物入账。注意到将历史成本原则运用于交易的原始记录这一点非 常重要。交易中所放弃资源的市场价值提供了所获取资源价值的可靠证据,这为采用历史成 本原则提供了事实依据。在非现金交易中,成本是由所放弃资源或所取得资源中更易于可靠 计量的资源的市场价值确定。例如,某项资产可能是通过偿还债务而取得。在这种情况下, 取得该项资产的成本等于未来将要支付现金的现值。历史成本原则适用所有会计科目,包括 负债。历史成本原则为初始确认提供指南。 ? Translate the following passages into English. (20 points) 1. Accounting cycle is an accounting procedure of recording transactions, which is repeated in the same order during each accounting period. The first step in accounting cycle is the coccurrence of a business transaction; the end of accounting cycle is the firm’s year-end financial statement. Accounting cycle usually can be divided into the following 7 steps: (1) Analyzing transactions from source documents. (2) Applying double-entry system to record transactions in journals. (3) Posting the entries in the journals into the general (and the subsidiary) ledger accounts. (4) Adjusting entries. (5) Making closing entries, journalizing and posting them into ledger accounts. (6) Preparing a trial balance. (7) Preparing financial statements. 卷4: ? Translate the following passages into Chinese. (20 points) 1. In practice, the business transactions are first recorded in a journal, after which the debit and credit changes in the individual accounts are posted to the ledger. The journal, also called the book of original entry, is a chronological (day-by-day) record of each business transaction in order of date. To record the entire effects of a business transaction in a journal in terms of debit and credit, the process is referred as to making a journal entry or journalizing. Many businesses maintain several types of journals. The simplest type is called a general journal. A general journal is a document in which are recorded the date of the transaction, the accounts to be debited and credited, the amounts of the debit and credit entries and an explanation of each transaction. A general journal can be used to record all types of transactions. In contrast to the general journal, a special journal is designed to a specific type of frequently occurring business transaction. For instance, one special journal is called the cash receipts journal that is used to record all receipts of cash. In addition to cash receipts journal, the special journals usually include cash payments journal, sales journal, and purchase journal. The form of general journal can be seen in Exhibit 3-3. ? Translate the following passages into English. (20 points) 1. 有许多交易影响到一个以上会计期间的净收益。为了真实地反映在权责 发生制会计基础下的企业净收益,应该按照收入实现原则和配比原则记录在同一 会计期间取得的收入和发生的费用,而不管这些收入或费用是否在本期收到或支 付现金。因此,在每一会计期期末往往必须调整一些账户余额,以实现成本及费 用与收入的恰当配比。 ? Translate the following passages into Chinese. (20 points) 1. 在实际工作中,经济业务首先被记录在日记账中,之后单个账户所记录 的借贷变化情况被过账到分类账中。日记账,也被称为原始记录账,它是对所有 经济业务按时间顺序(一天一天地)记账的。在日记账中按照借方和贷方记录一 个交易的完整的过程被称为编制日记账或编制分录。 很多公司都设立了好几种不同类型的日记账。最简单的日记账叫做普通日记 账。普通日记账记录了业务发生的时间、借记和贷记的账户名称、借贷方的金额 以及每笔经济业务的摘要说明。普通日记账可以被用来记录所有类型的业务。与 普通日记账相比,特种日记账被用来记录某类经常发生的经济业务。例如,现金 收入特种日记账被用来记录所有现金收入情况。除了现金收入日记账外,特种日 记账还包括现金支出日记账、销售日记账和购货日记账。普通日记账的格式见表 3-3。 ? Translate the following passages into English. 1. Many of the business transactions affect the net income of more than one accounting period. In order to reflect the realistic net income of a business based on the accrual-basis accounting, all revenues earned and all expenses incurred during the same period must be reported regardless of whether cash relating to revenues or expenses is received or paid in accordance with the realization principle and the matching principle or not. Therefore, it is often necessary to adjust some account balances at the end of each accounting period to achieve a proper matching of costs and expenses with revenues. ? Translate the following passages into Chinese. (20 points) 1. The income statement is a financial statement that summarizes the results of a company’s operation by matching revenue and related expenses for a particular accounting period. It shows the net income or net loss. It is also called earnings statement, statement of operations, and profit and loss statement. There are two common forms of income statement: the multiple-step income statement and the single-step income statement. The multiple-step income statement contains the series of steps in which costs and expenses are deducted from revenues. As a first step, the cost of goods sold is deducted from sales to produce an amount for gross profit. As a second step, operating expenses are subtracted from the gross profit to obtain operating income (or operating profit). As a final step, income tax expenses are subtracted to determine net income. The multiple-step income statement is shown in Exhibit 4-3. The single-step statement is another format of income statement which groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals. The single-step statement is shown in Exhibit 4-4. 卷5: ? Translate the following passages into English. (20 points) 1. 现金流量表是反映某个企业在特定时期的现金收入和现金支出的财务报 表。这里的现金不仅仅是我们通常意义上所说的纸币和硬币,还包括现金等价物。 现金等价物是指具有极强流动性的短期投资,这些投资可以非常容易和迅速地转 化为现金,通常是指到期日在3个月或3个月以内的投资。 ? Translate the following passages into Chinese. (20 points) 1. 利润表是汇总通过配比一定会计期间的收入与费用来反映企业在该时期 的经营成果的财务报表。它反映净收益或净损失,它也被称作收益表、经营成果 或损益表。 利润表有两种常用的格式;多步式利润表和单步式利润表。多步式利润表包 含了一系列把费用从收入中扣除的步骤。第一步是把销售成本从销售收入中扣除 从而得出毛利润;第二步是把经营费用从毛利润中扣除从而得出经营利润;最后 一步是把所得税扣除得出净利润。表4-3是一个多步式利润表。单步式利润表是 利润表的另外一种形式,它是把所有的收入项列示在一起,然后一次性地扣减所 有的费用项,没有中间汇总额。表4-4是一个单步式利润表。 ? Translate the following passages into English. (20 points) 1. The statement of cash flows is a financial statement that reports the cash receipts and cash payments of an entity during a particular period. The term cash refers not only to the bills and coins we normally think of as cash, but also to cash equivalents. Cash equivalents are highly liquid short-term investment that can easily and quickly be converted into cash, usually with maturity of three months or less at the date of purchase.
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