2017年ACCA考試必背會(huì)計(jì)術(shù)語
現(xiàn)在隨著國(guó)外財(cái)務(wù)證書的盛行，現(xiàn)在很多的財(cái)務(wù)人員都在逐漸接觸一些財(cái)務(wù)英語，也就有越來越多的專業(yè)詞匯需要被大家知道、學(xué)習(xí)。下面是yjbys小編為大家?guī)淼腁CCA考試必背會(huì)計(jì)術(shù)語，歡迎閱讀。
Account 有很多意思，常見的主要是“說明、解釋;計(jì)算、帳單;銀行帳戶”。例如：
1、He gave me a full account of his plan。
(他把計(jì)劃給我做了完整的說明。)
2、 Charge it to my account。
(把它記在我的帳上。)
3、 Cashier：Good afternoon。Can I help you ?
(銀行出納：下午好，能為您做什么?)
Man ：I'd like to open a bank account .
(男人：我想開一個(gè)銀行存款帳戶。)
還有 account title(帳戶名稱、會(huì)計(jì)科目)、income account(收益帳戶)、account book(帳簿)等。
在 account 后面加上詞綴 ing 就成為 accounting ，其意義也相應(yīng)變?yōu)闀?huì)計(jì)、會(huì)計(jì)學(xué)。例如：
1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms.
(會(huì)計(jì)是一個(gè)以貨幣形式對(duì)經(jīng)濟(jì)活動(dòng)進(jìn)行記錄、分類、匯總以及解釋的過程。)
2、It has been said that Accounting is the language of business.
(據(jù)說會(huì)計(jì)是“商業(yè)語言”)
3、Accounting is one of the fastest growing profession in the modern business world.
(會(huì)計(jì)是當(dāng)今經(jīng)濟(jì)社會(huì)中發(fā)展最快的職業(yè)之一。)
4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.
(財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)是會(huì)計(jì)的兩個(gè)主要的專門領(lǐng)域。)
其他還有 accounting profession(會(huì)計(jì)職業(yè))、accounting elements(會(huì)計(jì)要素)等。
Assets、Liabilities、Owner's equity的對(duì)比
這三個(gè)詞分別是資產(chǎn)、負(fù)債和所有者權(quán)益，是會(huì)計(jì)等式的三個(gè)要素。
Assets=Liabilities+Owner's equity
(資產(chǎn)=負(fù)債+業(yè)主權(quán)益)
Assets 這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式，即詞尾要有 “s”。如果不用復(fù)數(shù)形式，就成為“寶物，天賦、技能”的意思。例如：
1、 Assets are properties that are owned and have monetary values;for instance，cash，inventory，buildings，equipment.
(資產(chǎn)是指企業(yè)所擁有的、具有貨幣價(jià)值的財(cái)產(chǎn)，如現(xiàn)金、存貨、建筑物、設(shè)備。)
2、 Assets are the economic resources that are owned or controlled by a business and can be expressed in monetary units.
(資產(chǎn)是由企業(yè)擁有或控制并能用貨幣計(jì)量的經(jīng)濟(jì)資源。)
3、 Assets can be classified into current assets and non-current assets .
(資產(chǎn)可以劃分為流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)。)
Liabilities 是liability 的復(fù)數(shù)形式。它的意思是法律上的責(zé)任、義務(wù)。如 liability for an accident (肇事的責(zé)任);liability to pay taxes (納稅的義務(wù))。只有其為復(fù)數(shù)形式 liabilities 時(shí)才表示負(fù)債、債務(wù)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.
(負(fù)債是指將來需用貨幣或服務(wù)償還的債務(wù)或履行的義務(wù)。)
2、 Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable.
(負(fù)債是欠外部的數(shù)額，如應(yīng)付票據(jù)、應(yīng)付帳款、應(yīng)付債券。)
Owner's equity 是由 owner (所有者、業(yè)主)和equity (權(quán)益)構(gòu)成為“業(yè)主權(quán)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.
(業(yè)主權(quán)益代表業(yè)主對(duì)企業(yè)凈資產(chǎn)的'權(quán)益或要求權(quán)，凈資產(chǎn)是指企業(yè)的資產(chǎn)總額與負(fù)債之間的差額。)
2、 Capital is the interest of the owners in an enterprise. Also known as owner's equity.
(資本是企業(yè)所有者的利益，也稱為業(yè)主權(quán)益。)
3、 Owner's equity include owner “s investment in a business and accumulated operating results since the beginning of the operation.
(業(yè)主權(quán)益包括業(yè)主的投資以及企業(yè)自開業(yè)以來積累的經(jīng)營(yíng)成果。)
Ledgers 和 Journals的區(qū)別
Ledgers 在簿記上是分類帳的意思，可以和其他詞匯搭配，構(gòu)成許多會(huì)計(jì)詞匯。如ledger accounts(分類帳戶)、general ledger(總分類帳)、subsidiary ledger(明細(xì)分類帳)等。例如：
1、 Ledger accounts are used to record business transactions' effect on an accounting entity.
(分類帳戶被用來記錄交易對(duì)會(huì)計(jì)主體的影響。)
2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.
(分類帳戶不過是特定會(huì)計(jì)項(xiàng)目?jī)r(jià)值的變動(dòng)(增加與減少)和結(jié)余的記錄。)
3、 The general ledger is the book used to list all the accounts established by an organization.
(總分類帳是一本列出一個(gè)單位所設(shè)立的全部帳戶的帳本。)
4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger.
(使用明細(xì)分類帳使總分類帳更加簡(jiǎn)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。
(明細(xì)分類帳的優(yōu)點(diǎn)如下;(1)減少分類帳的細(xì)節(jié);(2)使勞動(dòng)分工更合理;(3)允許不同的帳戶排序(4)便于更好地內(nèi)部控制。)
Journal 比較常用的意思是“日記、日志;雜志、刊物”，如keep a journal (記日志)、a ship's journal (航海日志)，a monthly journal (月刊)，單詞 diary 也有“日記”的意思，但journal 比 diary 更強(qiáng)調(diào)“正式記錄”。Journal 在會(huì)計(jì)詞匯上的意思是“日記帳”。例如：
1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.
(在西方會(huì)計(jì)體系中，有關(guān)每筆經(jīng)濟(jì)交易的資料最初是記在一本叫做“日記帳”的會(huì)計(jì)帳上。)
2、 A journal is a chronological(arrange in order of time ) record of business transactions.
(日記帳是對(duì)經(jīng)濟(jì)交易的序時(shí)(即按時(shí)間的順序)記錄。)
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.
(在日記帳上記帳時(shí)，既定交易的借方和貸方一起被記錄，但在分類帳記錄中，一筆交易的借方和貸方進(jìn)入不同的帳戶中。)
4、 A journal may be a general journal or it may be a group of special journals.
(日記帳可以是一本通用日記帳，也可以是一組特種日記帳。)
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