会计英语期末复习资料v.docVIP

PAGE 09《会计英语》期末复习资料I. Useful Phrases （短语）这个是给出中文让写英文Trading securities交易性金融资产Notes/accounts receivable 应收票据/帐款Provision for bad debts 坏帐准备Advances to suppliers 预付帐款Prepaid expenses 待摊费用(考过)Accrued expenses 预提费用Accrued payroll 应付工资Dividends payable 应付股利Provision for loss on realization of inventory 存货变现损失准备Available-for-sale securities 可供出售的金融资产Hold-to-maturity securities 持有至到期投资Long-term investment in equity 长期股权投资Long-term investment maturing within one year 一年内到期的长期投资Receivables collectible after one year 一年以上应收款项Fixed assets - cost 固定资产原价Fixed assets – net book value 固定资产净值Fixed assets – pending disposal 固定资产清理Accumulated depreciation 累计折旧Construction in progress 在建工程Intangible assets 无形资产Proprietary technology and patents 工业产权及专有技术Deferred tax assets 递延所得税资产Current liabilities 流动债务Provisions for foreseeable liabilities 预计负债准备Premium/discount on debentures payable 应付公司债券溢价/折价Deferred tax liabilities 递延所得税负债Paid-in capital 实收资本Capital/Earnings surplus 资本/盈余公积Undistributed profits 末分配利润Accumulated losses 累计亏损Profit and loss account利润表Sales discounts and allowances销售折扣与折让Impairment losses of assets 资产减值损失Gain/loss on changes in fair value 公允价值变动收益/损失Operating profit/loss 营业利润/亏损Non-operating income/expenses 营业外收入/支出Net profit/loss after tax 税后净利润/亏损Earnings per share (EPS) 每股收益Basic/diluted EPS 基本/稀释每股收益II. Abbreviations （缩略语）这个是给简写让你写出英语跟中文GAAP : Generally Accepted Accounting Principles .公认会计原则FASB : Financial Accounting Standards Board. 财务会计准则委员会AICPA : American Institute of Certified Public Accountants. 美国注册会 计师协会CICPA : Chinese Institute of Certified Public Accountants. 中国注册会计师协会MOF : the Ministry of Finance 财政部SL Method : straight-line method. 直线法 P.252/7ROA : return on assets.资产报酬率 P.267/7 EPS : earning per share.每股收益 P.351/9 P/E Ratio : the price/earning ration 市盈率SCF : the statement of cash flows 现金流量表III. Questions （回答问题）Lesson 1 Home AssignmentsDiscussion Questions: p.22What are the four financial statements prepared by a propr