會(huì)計(jì)專業(yè)英語(yǔ)翻譯題-wenkub
2023-04-18 23:24:09 本頁(yè)面
【正文】 lly abbreviated, must pass a series of examinations, after which he or she receives a certificate.注冊(cè)會(huì)計(jì)師（或，注冊(cè)會(huì)計(jì)師的縮寫），必須通過一系列考試方可取得證書。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。例如：把它記在我的帳上。例如：He gave me a full account of his plan。Cashier： Good還有 account title（帳戶名稱、會(huì)計(jì)科目）、ine account（收益帳戶）、account book（帳簿）等。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。其他還有 accounting profession（會(huì)計(jì)職業(yè)）、accounting elements（會(huì)計(jì)要素）等。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”。Assets can be classified into current assets and noncurrent assets .資產(chǎn)可以劃分為流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)。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：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。Debit 和credit 就是會(huì)計(jì)復(fù)式記帳法中常用的兩個(gè)記帳符號(hào)“借”和“貸”。Credit 的漢語(yǔ)意思比較多，有“信用、信譽(yù)、名聲、名譽(yù)”的意思，還有“掛帳、賒帳”的意思，在簿記上就是“貸方”意思。When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.當(dāng)一個(gè)數(shù)額記在帳戶的右邊，它就是貸方記錄，稱這個(gè)帳戶被貸記。Assets and expense decreases are recorded as credits, while liability、capital and ine decreases are recorded as debits. 資產(chǎn)和費(fèi)用的減少被記為貸項(xiàng)，而負(fù)債、資本和收入的減少被記為借項(xiàng)。Ledgers 和 JournalsA ledger account is simply a record of changes （increase and decrease）and balances in value of a specific accounting item. 使用明細(xì)分類帳使總分類帳更加簡(jiǎn)化明了。 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。 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。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 differentA journal may be a general journal or it may be a group of special journals.它既可以是形容詞，也可以是名詞。 accounts .There’s a current account and a deposit account. With the current account you can pay for things by cheque, but you don’t earn any interest . With the deposit account ,you earn interest ,but you can’t pay for things by cheque..”（基本上有兩種存款，一種活期存款，一種儲(chǔ)蓄存款；活期存款你可以用支票支付，但沒有利息；儲(chǔ)蓄存款可以掙到利息，但不能用支票支付?，F(xiàn)金、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費(fèi)用都屬于流動(dòng)資產(chǎn)。Current liabilities 就是“流動(dòng)負(fù)債”。Receivable 、Payable和 Prepaid 將Receivable 和Payable 兩個(gè)詞稍加比較，不難發(fā)現(xiàn)它們后面的四個(gè)字母相同，都有able ，這是英語(yǔ)詞匯構(gòu)成的后綴之一。例如accounts receivable（應(yīng)收帳款）、accounts payable （應(yīng)付帳款）、notes receivable（應(yīng)收票據(jù)）、notes payable（應(yīng)付票據(jù)）。 A promissory note is regarded as notes receivable for the payee and notes payable for the maker. 應(yīng)付帳款和應(yīng)付票據(jù)是流動(dòng)負(fù)債的典
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