2023年财会专业英语.docx

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1、2023年财会专业英语 第一篇：财会专业英语 四川高校锦城学院会计英语期末复习资料 财会专业英语期末复习资料整理 一、专业词汇 1.提存withdrawal2.原材料raw material3.过账posting 4.结账closing entries5.折旧depreciation6.凭证voucher 7.原始凭证original voucher/source voucher 8.分类账ledger9.商业票据commercial bill10.手续费service charge 11.在途存款deposit in transit12.注销write off13.期票promissory

2、note 14.预收账款(advance from customers)15.预收收入unearned revenue 16.应收账款accounts receivables17.应付账款accounts payable 18.预付账款accounts prepaid19.流淌性liquidity 20.内部限制internal control21.营运资本Working capital22.备用金petty cash 23.日记账journal24.复式记账double-entry system25.流淌比率current ratio26.负债比率debt ratio 27.资产周转率ass

3、et turnover28.应收账款周转率accounts receivable turnover 29.存货周转率inventory turnover 30.留存收益retained earnings 31.或有负债contingent liability32.或有资产contingent asset 33.国库券treasury bills 34.利润表income statement 35.资产负债表balance sheet 36.现金流量表cash flow statement 二、翻译 1.Accounting is an information system of interpr

4、eting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion.The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making

5、 process.Therefore, accounting is also called “the language of business.会计是一个翻译、记录、计量、认定、总结、报告和用现金作为主要标准来衡量企业经济活动的信息系统。会计信息主要供应给公司全部者、经营者、投资者和其他运用者以关心他们决策。所以，会计又被称为“公司的语言。 2.The financial statements are the means of conveying to management and to interested outsider s a concise picture of the profit

6、ability and financial position of the business.These are three basic financial statements which are reported the financial position of a business: balance sheet, inco me statement, the statement of cash flows.Balance sheet and income statement are prepared at a particular data, customarily to prepar

7、e them at the end of each month.财务报表是向管理人员和有关外界人士传送企业盈利实力和财务状况的简明状况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。 3.accounting is the system that measures business activities, processes that information into repo rts, and communicates the results to decision-makers.会计是计量企业经济

8、活动，处理并加工经济信息，并将处理结果与决策者进行沟通的信息系统。 4.financial reports, or accounting reports, are end product of accounting process, giving a concise report of profitability and financial position of an enterprise and they are the final products of the accounting process.财务报表又称会计报表，是会计程序的总结性文件，是精确反映企业财务状况和盈利实力的报告。它

9、们是会计过程的最终结果。 5.the steps(procedures)of accounting cycle(1)identify transactions or events to be recorded(2)journalize transactions and events(3)posting from journal to ledger (4)prepare unadjusted trial balance(5)journalize and post adjusting journal entries (6)prepare adjusted trial balance(7)prepa

10、re financial statements (8)journalize and post closing entries(9)prepare post-closing trial balance 会计循环的步骤：1确认需要记录的交易或事项2将交易或事项登记到日记账3从日记账过入4编制调整前余额试算表5将调整分录计入日记账并过入分类账6编制调整后余额试算表7编制财务报表8将结账分录计入日记账并过账9编制结账后余额试算表 6.The accounting cycle is the sequence of accounting procedures used to record, classif

11、y, and summarize accounting information in financial reports at regular intervals and the procedures must be repeated in the same order during each accounting period.The accounting cycle begins with the initial recording of business transactions and concludes with the preparation of a complete set o

12、f formal financial statements.The accounting cycle generally consists of five special steps: a)analyzing business transactions and making accounting entries according tooriginal documents b)journalizing all transactions occurred, posting each journal entries to the appropriate ledger accounts and pr

13、eparing an unadjusted trial balance c)Making end-of-period adjusting enties, journalizing and posting them in the ledger accounts and preparing an trial balance.d)Making closing entries, journalizing and posting closing entries ,and preparing an after-closing trial balance e)Preparing financing stat

14、ements.三、计算分析题 应收账款题 例1.The balance of A/R is $300000, Allowance for Doubtful Debt is $400 at end of 2023.The company use the percent of account received method to estimate the bad debts expense, The percentageis 0.3%, At 2023 The balance of A/R is $500000, Allowance for Doubtful Debt is $1650.Do ad

15、justing entry for 2023 and 2023.计算及分录 The bad debts expense is 300000*0.3%=900 Allowance for Doubtful Debt is 400应计提的坏账=900-400=500 Dr: Bad Debts Expense 500 Cr: Allowance for Doubtful Accounts 500 The bad debts expense is 500000*0.3%=1500 Allowance for Doubtful Debt is 1650 1500-1650=-150冲销 Dr: All

16、owance for Doubtful Accounts 150 Cr: Bad Debts Expense 150 例2.Please prepare the related entries according to the following accounting events.1)Assume the Healy Furniture has credit sale of $1,200,000 in 2023.Of this amount, $200,000 remains uncollected at December 31.The credit manager estimates th

17、at $12,000 of these sales willbe uncollectible.Please prepare the adjusting entry to record the estimated uncollectible.2)On March 1, 2023 the manager of finance of Healy Furniture authorizes a write-off of the $500 balance owed by Nick Company.Please make the entry to record the write-off.3)On July

18、 1, Nick Company paid the $500 amount that had been written off on March 1.Answer: (1)Debit: Bad debt expense坏账损失 $12000 Credit: Allowance for Doubtful Accounts坏账准备 $12000 (2)Debit: Allowance for Doubtful Accounts $500 Credit: Accounts Receivable $500 (3)Debit: Accounts Receivable $500 Credit: Allow

19、ance for Doubtful Accounts $500 Debit: Cash $500 Credit: Accounts Receivable $500 例3.Suppose a fire destroy all inventory.We only have the followingaccounting record(update to fire day): Beginning inventory$14,000 Purchases$66,000 Net sales$100,000 Estimated gross profit40% How estimate the ending i

20、nventory? Beginning inventory$14,000 Purchases$66,000 Goods available for sale$80,000 -cost of goods sold$60,000 (Net sales$100,000*Estimated gross profit 40%) =$20,000 例4.The following is an example of the retail method.(1)Goods available for sale:CostRetail Inventory, January 1,201260008000 400004

21、5000 Total goods available for sale4600053000 (2)Cost-to-retail percent:(46000/53000)*100%=86.8% (3)Ending inventory at retail: Deduct: Net sales47000 Ending inventory at retail(4)Estimated ending inventory at cost: (6000*86.8%) 熟记公式： BeginningInventory期初存货 +Purchases(net)购进存货 =Cost of Goods Availab

22、le for Sale(COGAS)本期可供销售的存货-Ending Inventory期末存货 =Cost of Goods Sold(COGS)本期销售 其次篇：专业英语 我国经济和科学技术正在高速进展，随着我国机械行业实力的不断提升，中国正在加速产品与设备的更新与改造，我国与其他国家在各技术领域也正在实现进一步的合作，许多企业引进了很多进口设备，大量资料是英文原版的。因此，学生将来在工作岗位上能否读懂这些资料就是摆在面前的一个严峻的问题，特别是在生产实际中遇到现场实际问题的时候，很可能需要查阅原版英文资料或与相关专家用英语沟通专业技术来谋取解决途径，所以机械工程专业英语的驾驭就变得越来越

23、重要。 一、学习机械专业英语面临的主要问题 1.缺乏足够的重视，认为没必要 许多学生对专业英语重视不够，认为自己以后在工作岗位上一般用不上，学起来又不简洁，不想花功夫去学习和加强专业英语方面的实力，即便有专业英语课程也是抱着及格万岁的思想，敷衍了事。其实，随着社会的进展，各种工作岗位对人才的要求越来越高，即使作为一名操作工，也有很大可能要面对纯英文的说明书、加工图纸等专业文献，更无须说将来担当管理和领导岗位对专业英语的需求了。 2专业基础学问不扎实 专业基础不扎实、专业学问的缺乏是专业英语学习和翻译的一大障碍。只有既懂外语又懂专业的人才能适应全面的对外开放，4.无法适应专业英语本身的特点 专业

24、英语一般内容较为枯燥，阐述的是原理概念，结构严谨，不留意文字修饰，重在客观事实；专业词汇多，规律性强，理论推导多，有独特的文体形式和表达方式。在学习起先阶段，我感觉很难适应。 二、高校生学好机械专业英语的方法 1.把握专业学问 必需将机械专业学问与英语学问相结合。缺乏专业学问，翻译专业文献就没有了根基，成了无本之末。或许自己在学习过程中就会对翻译出来的东西拿捏不稳，或者自己都不明白，更不能保证对错了。所以，学生必需加强开设本课程前的相关专业学问的学习，为本课程的学习扫清这方面的阻碍，减轻负担。也有学生反映，专业英语学完以后，英语和专业两方面都有所稳固和加强，所以学生要做的照旧是树立信念，保持良

25、好主动的心态。 2.积累专业词汇和专业术语 在专业英语的学习过程中，学生既要稳固基础词汇，也要学习专业词汇，更要留意基础词汇的习惯用法、含义和在专业英语中的特殊用法、含义，同时，学生还需要在识记专业词汇的同时，驾驭确定量的词根、词缀7。提高专业英语资料的阅读实力必需扩大词汇量，驾驭确定量的专业词汇。假如词汇量驾驭得不够，阅读时就会感到生词多，障碍大，不但影响阅读的速度，而且影响理解的程度，从而不能进行有效的阅读，还简洁使人产生挫败感。而学生要想扩大词汇量，就必需在阅读的同时进行识记，并扩大阅读范围。 3培育深厚爱好 培育对英语的爱好至关重要。“爱好是最好的老师，爱好是学习英语的巨大动力，有了爱

26、好，学习就会事半功倍。我们都有这样的阅历：宠爱的事，就简洁坚持下去；不宠爱的事，是很难坚持下去的。而爱好不是与生俱来的，需要培育。必需要用正确的看法对待英语学习，用科学的方法指导学习。多让自己去尝试，通过努力让自己体会胜利的愉悦。 三、结语 用英语进行专业沟通是学习机械工程专业英语的最终目的。由于翻译过程是个创建性的、从生疏到娴熟的过程，只有具备刻苦的精神、肃穆认真的学习看法和确定的英语水平、专业水平和汉语表达水平，才能充分理解原专业文献的含义，把握原文的想要表述的实质内容，运用种种表达手段和翻译技巧，用精确流畅的符合汉语言习惯的语言生动地再现原文。所以，为把自己培育成为复合型、有进展后劲的高

27、技能人才，高校生必需把握机械工程专业学问，培育专业英语的学习爱好，积累专业英语学习方法和基础学问，加强英文原始专业文献的阅读，扩大学问面，快速而切实地提高自己的专业英语的应用实力，为将来更好地适应高素养工作岗位和进一步进展的需要打下良好的基础。 第三篇：专业英语 :/zaixianfanyi /google.php#hj 194页：了解什么归入类别嵌入计算，它足以说明什么不是嵌入式设备的要求。嵌入的设备的寿命特殊不同于通用机器的3 年的慢慢过时循环。有些设备是几乎一次性的：平均日本celluar电话在少于一年被替换。在oppsite极端，基础建设的设备例如电话交换机在30年的日程表贬值。这些寿

28、命差异产生具体的影响，可升级性和向后兼容性。少量嵌入设备有升级要求。例如，主动汽车热衷者更改自己的车里的芯片，但是这些通常是只读光盘，不是处理器。大多数消费者项将被替换，不会升级。 Backward compatibility is seldom an embedded requirement,as software does not migrate from one device to another.An interesting exception is game consoles:to maintain compatibility,later console chips must be

29、capable of being exactly as fast as the early versions despite changes in underlying process technology.In consoles,backward compatible is often implemented by putting a complete copy of the previous-generation console in one small corner of the next-generation die.Bacause many embedded designs need

30、 not be backward compatible with previous implementations,designers are free to switch designs with each product generation.Consequently,there is less emphasis on the distinction between architecture and implementation.If a new version of a chip is slightly incompatible but much better than its pred

31、ecessors,designers may still be willing to use it.因为软件并不从一个设备迁移到另一个，向后兼容性很少是嵌入式的要求，一个好玩的例外是玩耍限制台：要维护兼容性，尽管最新限制台芯片在基础工艺技术上有所变更，但是它确定是可胜任的是象早版本一样快速地精确。往往通过将上一代限制台的完好副本放在一个小角落里的下一代模向后兼容。因为许多嵌入式的设计需要，不能与以前实现向后的兼容，设计师可以自由切换的每一代产品的设计。因此，有少强调体系结构与实施之间的区分。假如稍有不兼容，但比其前任的芯片的新版本，设计师仍可能情愿运用它。 第四篇：专业英语 土木工程翻译实例-

32、现场质量限制样件概述 On-site Quality Control Samples The Specialist contractor shall erect the first area of each type of the Works and offer these to the Project Manager as on-site quality control samples.The standard of workmanship for the Works shall be to an agreed standard established by the construction

33、 of the On-site Quality Control Samples.The Project Manager shall review and comment on the On-site Quality Control Samples.Should the specialist contractor wish to continue with installation of any of the Works before the Project Manager has reviewed and commented on the On-site Quality Control Sam

34、ples, he shall do so at his own risk.The Project Manager may require parts of the sample to be dismantled to allow inspection of concealed details.Upon acceptance, the on-site control samples shall remain as part of the installed permanent Works.The Project Manager shall reject workmanship that fall

35、s below the accepted standard and shall require the specialist contractor to remove it and re-install it to the acceptable standard.现场质量限制样件 专业分包商应首先安装每种类型工程的第一个区域并将它作为现场质量限制样件供应给项目经理。把已通过审批的现场质量限制样件的施工标准作为工程的工艺标准。项目经理应对现场质量限制样件进行审查和评论。假如分包商想在以上步骤完成之前接着进行任何工程的安装，一切风险将由其自行担当。项目经理可以要求部分地撤除样件以检查隐藏工程的具体

36、节点。工程验收之后，现场质量限制样件照旧应作为永久工程的一部分。项目经理可以拒绝没有到达验收标准的工艺并要求专业承包商将其去除同时依据验收标准重新安装。 我的土木工程翻译-材料来源及其证书(摘于合同文件) Compliance with Standards Unless otherwise described, all materials shall conform to the appropriate current European or British Standard Specifications.The Specialist contractor shall provide the

37、Project Manager, on request, with guarantees, or certificates of conformity, from the prime material manufacturers and suppliers proving that the materials to be used do in fact conform to such specifications.These guarantees or certificates shall also confirm that the materials are suitable and app

38、ropriate for their intended use within the Works and will satisfy this Contract Document.遵从规范 除非有特别的说明，全部的材料均应符合相应的现行欧洲或英国规范。专业承包商应当依据要求把从原材料厂家和供应商那里获得的保证书或认证书递交项目经理用以证明即将运用的材料着实符合这类规范。这些保证书或认证书也应当确认这些材料在工程中的用处适当且合理，同时符合合同文件。 Sources of Materials In accordance with the schedule of submissions, the S

39、pecialist contractor shall provide for the Project Managers review a list of the proposed materials and their sources.He shall also provide documents from the sources as evidence of their ability to carry out the tasks expected of them, and written confirmation that the materials they are supplying

40、are suitable and appropriate for their intended use and will satisfy this Contract Document.The Specialist contractor shall obtain the total quantity of each material from the same manufacturer.The Specialist contractor shall obtain materials from established and reputable manufacturers, particularl

41、y those who are prepared to assist him with the design process, through to the fabrication and final installation on site.材料的来源 根据递交支配表，专业承包商应把含有提议运用材料的名称及其来源信息的列表递交项目经理批阅。专业承包商还应供应从材料供应商那里获得的相关文件以证明他们有实力完成其任务,以及书面确认用以证明这些材料在工程中的用处适当且合理，同时符合合同文件。 专业承包商应获得每种材料从同一个生产商购置的总数量。 专业承包商运用的材料应向知名的生产商购置。特别是他们

42、完全能够从设计、装配到现场安装整个过程中给与承包商支持。 土木工程翻译-白令海峡大桥的简介摘录 第一次知道白令海峡大桥是在上高校的时候桥梁课老师梁力给我们播放了Discovery中一集特地介绍它的视频，我被它的壮丽，雄伟所震撼，今日突然想到了这座“坚毅撼世之桥，特意把它的资料找了出来，并把其中一小段翻译出来和大家一起共享。 Bering Strait bridge 白令海峡大桥的简介摘录 Technical challenges技术挑战 The route would lie just south of the Arctic Circle, subject to long, dark wint

43、ers and extreme weather(average winter lows 20C with possible lows approaching 50C).Maintenance of any exposed roadway would be difficult and closures frequent.Even maintenance of enclosed roadways and pipelines could also be affected by winter weather.Ice breakup after each winter is violent and wo

44、uld destroy normal bridge piers.Specially shaped massive piers along the ocean floor would be needed to keep the bridge stable.The Confederation Bridge between Prince Edward Island and New Brunswick addresses similar concerns on a much smaller scale.桥的路途正好位于北极圈的南端,它受到了漫长黑暗的冬季和极限天气的影响(冬天的平均温度低至20C而且最

45、低的温度甚至可能到达50C)。任何暴露在外的路面部分的维护工作都是很困难进行的，所以不得不频繁地将其关闭。即使是关闭的路面和管线的维护也将受到冬季气候的影响。在冬天过后冰的消融也会是危险剧烈的并且会对一般的桥墩造成毁灭性的破坏。这就需要沿着海床布置具有特殊形态的大桥墩以保证桥的稳定性。位于爱德华王子岛和新布朗斯威克之间的联邦大桥就面临着类似的问题，只不过它受影响的范围要小得多。 The United States and Canada use the British and now world standard gauge(4 feet, 8.5 inches wide)rails, whil

46、e Russia uses Russian broad gauge(5 feet wide)tracks, a break-of-gauge, and this would have to be addressed.A dual-gauge track network has been proposed, as those are used in some areas of Australia, whose rail network is split into different gauges.A cheaper solution is variable gauge axles or bogie exchange, as used at several places in the world already.美国和加拿大的铁路接受英国的也是如今的世界标准轨距4英尺，8.5英寸宽，而俄罗斯的铁路接受俄罗斯宽轨距5英尺宽，需要说明的是这样就形成了具有不同轨距的铁路。一个具有双轨距的铁路网方案被提了出来，这种方案正在澳大利亚某些地区运用，他们的铁路网就为存在不同的轨距。一个造价更低的解决方案就是运用变轨距车轮或转向车，这种方案已经在世界多个地方运用了。 土木工程翻译-施工平安 1、水平平安绳之设置，应依以下规定办理：