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首页 > 商务英语中级词汇——会计

商务英语中级词汇——会计

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商务英语中级词汇——会计商务英语中级词汇——会计 会计 - 中计 above the line (adjective phrase) = 线线线上目 used to describe accounting transactions that are connected to the everyday running of a businessRent is an example of an expense that is above the line. account (noun) = 线线 a category of financial reco...
商务英语中级词汇——会计
商务英语中级词汇——会计 会计 - 中计 above the line (adjective phrase) = 线线线上目 used to describe accounting transactions that are connected to the everyday running of a businessRent is an example of an expense that is above the line. account (noun) = 线线 a category of financial records in which transactions can be grouped Equipment is an important asset account. accountant (noun) = 会线 a person who keeps financial records and prepares financial reports Mary is an accountant for a large construction company. accounting cycle (noun phrase) = 会周期线线线 the repeated step-by-step process used for dealing with a company's financial transactionsDuring each accounting cycle, we record detailed information for all transactions.accounting equation (noun phrase) = 会等式线线线 an accounting formula based on the assertion that assets minus liabilities equals owner's equity.The accounting equation helps us determine how much our company is worth. accounting model (noun phrase) = 会模式线线线 the agreed-upon principles and procedures that form the foundation of modern accounting practiceIf companies didn't follow the standard accounting model, exchanging financial information would be impossible. accounts payable (noun phrase) = 线线线付款 the department in a company which keeps records of money that the company owesThe manager in accounts payable says that we owe the vendor $10,000. accounts receivable (noun phrase) = 线线线收款 the department in a company which keeps records of money owed by other companiesAccording to the manager in accounts receivable, that company owes us $15,000.accrual-basis accounting (noun phrase) = 线线线制会 an accounting system in which a company records revenues and expenses when they become known, rather than when they are actually received or paid Accrual-basis accounting involves some risk because a company may record revenue that is never actually received. 会线 - 中线 (2) activity-based costing (noun phrase) = 作成本法线线线线 a method for accurately assigning overhead expenses to specific products in a company's product line Through activity-based costing, we identified two products whose projected revenues would not cover development costs. adjusting entries (noun phrase) = 线线整分 journal entries made at the end of an accounting period that use the most current information available to bring accounts up to date Just before the end of the quarter, we agreed to provide additional services for two customers, so we had to make adjusting entries. aging accounts receivable (noun phrase) = 线线线线线线收款的分期 a procedure in which every account receivable is categorized according to the number of days it is outstanding Our aging accounts receivable show too many late payments. We need to improve collections.allocate (verb) = 分配 set funds apart for a special purpose We allocated $1.5 million for the new office building. annual report (noun phrase) = 年度告线线 A document that summarizes a company's financial performance for the previous year and lays out future plans The annual report worried the stockholders because it showed poor performance for the year and wasn't optimistic about the future. annuity (noun) = 年金 the payment of a fixed sum of money at regular intervals We chose the annuity that offered the highest monthly payments. appraisal (noun) = 估价 estimation of the value of property; an assessment of the value of damage done to propertyThe appraisal for our new office building listed its value at $3.5 million.appreciation (noun) = 增线 an increase in the value of an asset due to normal economic factors rather than improvements made to the asset The appreciation of the factory and land that we own in South America was about 20% in the past year. 会线 - 中线 (3) asset (noun) = 线线 a thing of value that a business owns (usually plural) We own our office building and all of our equipment. We have a lot of assets.asset turnover (noun phrase) = 线线线线周率 total sales divided by total assets Asset turnover measures how well a company is using its assets to generate sales.audit (noun) = 线线 an examination of a company's financial records to check for accuracy Our company has an annual audit every March. audit committee (noun phrase) = 线线线线委会 the members of a company's board of directors who deal with internal and external auditorsWe have four board members on our audit committee. bad debt expense (noun phrase) = 坏用线线线 an account that contains records of a company's uncollectible account receivables during a specific period We had $4,000 in bad debt expense last quarter. balance sheet (noun phrase) = 线线线线 financial statement showing what a company owns and owes at a given timeOur balance sheet showed that the company was worth a lot of money. basket purchase (noun phrase) = 一子采线线线线 a transaction in which two or more assets are purchased for one price We completed a basket purchase last month of a factory and 100 acres of land for $10 million.bond (noun) = 线券 a certificate of debt that guarantees payment of the amount of the bond plus interestI invested $20,000 in government bonds because they will earn a guaranteed rate of interest.bookkeeping (noun) = 簿线 the systematic preservation of quantitative records of financial transactionsGood bookkeeping is key to accurate accounting. bottom line (noun phrase) = 线线线底 net profit, loss, or result The bottom line was that the project cost too much money, so the CEO didn't approve it.会线 - 中线 (4) calendar year (noun phrase) = 线年 the time period from January 1 to December 31 Many companies use the calendar year as their fiscal year. capital stock (noun phrase) = 线本股 the part of a corporation's owner's equity that comes from money paid by stockholders for shares of stock The company sold 100,000 shares of stock at $10 per share, so it now has $1 million in capital stock. cash equivalents (noun phrase) = 线线线当金 liquid investments that can provide a quick source of cash for a companyCompanies often use money market funds as cash equivalents. cash-basis accounting (noun phrase) = 线线金收付制会 an accounting system in which a company records revenues and expenses when they are actually received or paid Companies that use cash-basis accounting have a good sense for how much money they actually have. chart of accounts (noun phrase) = 科目表 a list of all the accounts used by a company A chart of accounts helps people understand the accounting system used by a particular company.classified balance sheet (noun phrase) = 分表线线线线线线 a balance sheet that shows important financial information broken down into categories, such as current assets and long-term liabilities Classified balance sheets provide extremely important information for judging the financial health of a company. closing entries (noun phrase) = 线线线分 final bookkeeping entries made at the end of an accounting period that transfer income and expense items to the balance sheet accounts Our quarterly accounting period ends today, so we need to make closing entries in order to prepare financial statements. comparative financial statement (noun phrase) = 比表线线线线线 a document that includes more than one period of financial information for a company to show changes over time Comparative financial statements can be complicated, but they are very useful for judging a company's performance over time. 会线 - 中线 (5) comprehensive income (noun phrase) = 线合收益 a measure of the change in a company's value during a period of time Comprehensive income consists of a company's net income plus changes in the company's wealth, such as investment losses or the effect of currency exchange rates. conglomerate (noun) = 集企线线线 a large company whose various divisions operate in completely different industriesIt is common to compare the financial performance of top companies by industry, but it is difficult when the companies are conglomerates. consignment (noun) = 代线 an agreement in which a retailer receives and sells another company's products, paying for the goods and retaining a commission only after they are sold Our consignment arrangement with the dress manufacturer means that we keep 10% of the price for each dress we sell. contingency (noun) = 意外事线 an uncertain circumstance that involves a potential loss or gain for a company, depending on a specific future action Lawsuits are common contingencies companies face, and their unpredictability makes it hard for companies to plan for them. control activities (noun phrase) = 控制活线 policies and procedures put in place by management to assure that the financial reports are accurate and that the company's objectives will be met Strict control activities are necessary to prevent fraud. controller (noun) = 线线 the highest-ranking accounting official in a company The controller objected to the high cost of the project, so we had to revise our budget.cost principle (noun phrase) = 成本原线 an accounting guideline that requires amounts listed in financial statements to be the actual amount spent rather than the current value, such as that of an asset which has appreciatedBecause of the cost principle, we had to record the actual price of the machinery that we bought, even though it was worth more than what we paid for it. current ratio (noun phrase) = 线行比率 current assets divided by current liabilities A company's current ratio gives a good idea of its liquidity. debit (noun) = 借方 an item of debt, typically entered in the left-hand side of an accounting ledgerThis month, we had more debits than credits. 会线 - 中线 (6) debt (noun) = 线线 money that someone owes Consumers in the United States have a lot of debt. depreciation (noun) = 折旧 the decreased value of property over time, because of physical age and wear, or according to a pre-determined schedule We calculate depreciation based on the assumption that our facility and equipment will be productive for five years. dividend (noun) = 股息 money from a corporation's profits that is distributed to stockholders Last year, I received $515 in dividends from the stocks that I own. double-entry accounting (noun phrase) = 线线线式 a system of bookkeeping in which every transaction is recorded in at least two accounts, once as a credit and once as a debit Double-entry accounting makes it easy to quickly confirm the accuracy of the bookkeeping.entity (noun) = 线体 anything for which separate accounting records are kept An entity can be a person, a private company, or a large corporation. EPS (noun phrase) = EPS,股益,每线线线 earnings per share; the amount of net income that corresponds to one share of stock; calculated by dividing net income by the number of outstanding shares Stockholders were very pleased that our EPS was $20 per share last year. expense (noun) = 线用 the cost of something Salaries are the company's biggest expense. financial accounting (noun phrase) = 线线线会 the part of accounting that involves preparing and reporting financial information about a company Solid financial accounting is crucial for preparing annual reports. financial ratio (noun phrase) = 线线比率 a numerical relationship between amounts on financial statements Earnings per share is an important financial ratio. 会线 - 中线 (7) financial statements (noun phrase) = 线线线表 reports that give information about the fiscal health of an organization Financial statements include information about income and cash flow. financing activity (noun phrase) = 线线线活 financing activity Last year, we had a great deal of financing activities going on because we were in the process of acquiring a company. finished goods (noun phrase) = 制成品 completed products that can be sold Companies try to move finished goods from the factory to the sales floor as quickly as possible.fiscal year (noun phrase) = 线政年度 financial year Our company's fiscal year ends on January 31. foreign currency transaction (noun phrase) = 外交易线线线 a sale in which the currency from the seller's country is not used Because of fluctuations in currency values, foreign currency transactions can be complicated.GAAP (noun phrase) = GAAP,公会准,线线线线线线 generally accepted accounting principles; a set of accounting guidelines that specify accepted accounting practices Although many countries have developed their own generally accepted accounting procedures, GAAP usually refers to the American accounting guidelines. gain (noun) = 收益 a profit from the increase in value of an investment When stock prices go up, shareholders enjoy significant gains. gross profit (noun phrase) = 线线利 the total amount derived from products sold minus the amount that the company paid for themWe paid $230,000 for those automobiles and then sold them for $600,000. Our gross profit was $370,000. gross sales (noun phrase) = 线线线售 total sales before any deductions are made for returns or allowances Gross sales were good this month because not many customers returned purchases.会线 - 中线 (8) IASB (noun phrase) = IASB,国会准委会,线线线线线线线线线 International Accounting Standards Board; an independent organization based in London that is developing and promoting a set of accounting guidelines for all countriesThe accounting guidelines of the IASB are gradually being accepted by more companies and countries. illiquid (adjective) = 不流的线线 used to describe an asset which can not easily be converted into cash We are trying to sell some land to pay the company's debts, but transactions involving illiquid assets can take a long time. in the black (prepositional phrase) = 线利 profitable After sales increased and we reduced our expenses, we were in the black.in the red (prepositional phrase) = 线线 unprofitable Our expenses are higher than our revenues, so we are still in the red. income statement (noun phrase) = 线益表 a financial statement that gives information about a company's net income during a set period of time The net income reported in last quarter's income statement was about 20% less than we had expected. inventory (noun) = 存线 a list of property owned by a person or organization Our recent inventory showed that we had over $100,000 in supplies. inventory (noun) = 线存 goods that a company stores before selling Storing inventory can be very expensive for a company. investing activities (noun phrase) = 投活线线线 the buying and selling of long-term assets Investing activities often require significant resources because of the complexity of the transactions. journal (noun) = 日线线 an accounting document in which all financial transactions are entered in chronological orderA journal provides a company with a complete record of all its financial transactions.会线 - 中线 (9) lease (noun) = 租线 a contract that specifies the terms under which the right to use an asset belonging to one party will be transferred to another party My company just signed a ten-year lease for an office building. ledger (noun) = 分线线 an account book in which financial information is categorized and summarizedComputer programs make it easy to post transactions to a ledger because everything automatically posts to the correct accounts. management accounting (noun phrase) = 管理会线 the part of accounting that involves preparing internal financial reports to help managers make decisions Management accounting was very helpful in guiding the CEO in her decision to build a new factory. market value (noun phrase) = 市线 a company's worth derived by multiplying the number of shares of outstanding stock by the current price of the stock The market value of that company is $40 million. net sales (noun phrase) = 线线线售 gross sales minus sales discounts and allowances Net sales were quite a bit below gross sales this month because of the allowance made for a damaged shipment. nominal accounts (noun phrase) = 名线线线 temporary accounts in which the balances are returned to zero and the amounts in them are transferred to a permanent account Nominal accounts are useful for gathering revenue and expenses before placing those items in permanent accounts. noncash items (noun phrase) = 非金目线线线线 in the calculating of net income, a category of things that does not affect the amount of moneyDepreciation and amortization are important noncash items. nonprofit organization (noun phrase) = 非利线线线线 an entity that provides services but does not have earning a profit as a goalPublic universities are nonprofit organizations. NSF check (noun phrase) = NSF 支票,存款不足支票, not sufficient funds check; a check written by a person or a company that is from a bank account that does not have enough money to cover the check; often called a bad checkBanks charge penalty fees to companies and people who write NSF checks. 会线 - 中线 (10) operating activities (noun phrase) = 线线线活 actions that are part of the normal daily business of a company Paying rent, taxes, and utilities is a major part of our operating activities.overhead (noun) = 线线 the expenses of an organization that go to maintaining its facilities, such as rent and utility billsOur overhead is very high in this office because of the expensive rent. owners' equity (noun phrase) = 所有者益线线 the net assets of a company, or the amount available to the company's owners after liabilities are subtracted from total assets The accountants calculated that current owners' equity was $5.5 million. patent (noun) = 线利 a set of exclusive legal rights to an invention that a government grants to a personMy company holds several patents on drugs. patent (noun) = 线利 an intangible asset in which a government grants an entity the exclusive right to manufacture and sell an invention for a set period of time In the United States, patent rights last 20 years. pension (noun) = 退休金 a benefit program in which a company agrees to pay benefits to an employee after the employee retires Pensions can be a major expense for a company. physical safeguards (noun phrase) = 线线体防 equipment, such as door locks, used in a company to protect assets and informationSome companies keep heavy metal safes or vaults as physical safeguards for their assets and confidential information. posting (noun) = 线线 the process of transferring information about transactions from the journal to appropriate accounts in the ledger We made a posting of the recent stock sale to the cash and capital stock accounts in the ledger.prepaid expenses (noun phrase) = 线线线付用 advance payments that would normally be counted as an expense Our insurance premiums for the coming year are prepaid expenses. 会线 - 中线 (11) price-earnings ratio (noun phrase) = 市盈率 the current market value of a company's shares divided by the company's net incomeA company's price-earnings ratio is used to estimate its potential for growth and its revenue stability. principal (noun) = 本金 amount of money borrowed The principal on my loan is $10,000. raw materials (noun phrase) = 原料 the basic substances used to manufacture products About 30 percent of my company's expenses are for the raw materials for our drugs.real accounts (noun phrase) = 线线线 accounts in which the balances are carried forward from one accounting period to anotherAssets, liabilities, and owners' equity are real accounts. receivables (noun) = 线线线收款 a company's claim for money, goods, or services Receivables are the results of a variety of financial transactions. revenue (noun) = 税收 money that is made from a business or an investment, before expenses and taxes are paidMany film companies generate revenue by merchandising the characters in their movies.revenue recognition (noun phrase) = 收入确线 the procedure of recording a company's income Revenue recognition can be a complex process when payments are received over a long period of time. sales discount (noun phrase) = 线售折扣 a reduced price that is offered when payments are received within a specific time periodThe equipment manufacturer offered us a sales discount if we paid 100% of the cost by December 31. sales returns and allowances (noun phrase) = 线线售退回与折 an account in which a company records the return of merchandise or a price reduction of merchandise that has already been sold Sales returns and allowances include discounts for goods damaged during shipping.会线 - 中线 (12) secured bonds (noun phrase) = 具抵押品的券线线 bonds that are backed by a company's assets in order to guarantee repayment If a company cannot repay secured bonds, it can sell the associated assets to raise cash.shares issued and outstanding (noun phrase) = 已行的流通股线线线线线线 shares of a company's stock that are held by investors Shares issued and outstanding include restricted stock and stock owned by the general public.statement of cash flows (noun phrase) = 线金流量表 a financial document that shows how money came into a business and left to pay for expenses during a set period of time Last year's statement of cash flows showed that our expenses were much too high.stock option (noun phrase) = 股票期线 a right to buy the common stock of a corporation, at a specified price, by a specific date.Companies often give stock options to their employees as part of the benefits package.stock option (noun phrase) = 线线线股惠 a legal agreement that gives you the chance to buy part of your company at a specific price during a specific time With his stock options, Joe can buy stock in the company at a low price. stockholder (noun) = 股线 a person who owns a part of a corporation The rights that a stockholder has vary somewhat from corporation to corporation.transaction (noun) = 交易 an exchange of goods or services Some companies conduct thousands of transactions every day. trial balance (noun phrase) = 线算表 a list of all account balances that is used to check whether or not the total of all debits equals the total of all credits A trial balance is an important method of checking the accounting equation, but it doesn't guarantee that there are no errors.
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