會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)翻譯題(編輯修改稿)
2025-04-30 23:24 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 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： 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。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。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(lèi)帳記錄中，一筆交易的借方和貸方進(jìn)入不同的帳戶(hù)中。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。Current assets、fixed assets 和 Current liabilities Current 是一個(gè)很有意思的詞匯。它既可以是形容詞，也可以是名詞。作為形容詞，current 意思是“通用的、流通的，現(xiàn)在的”，如 current money（通貨），current English（現(xiàn)代英語(yǔ)），current fashion（目前流行的風(fēng)尚）；作為名詞，current 的意思是“水流、氣流，電流，動(dòng)向、潮流”，如 the current of a river （河的水流），the cold current （寒流），a direct current （直流電），the current of public opinion（輿論的動(dòng)向）。在這里，還要特別提到英國(guó)的兩種存款 current account （活期存款，也相當(dāng)于美國(guó)銀行中的 checking account ）和deposit account （儲(chǔ)蓄存款，也相當(dāng)于美國(guó)銀行中的 savings account ）。如果你到英國(guó)銀行對(duì)柜員說(shuō)：“Could you tell me what sorts of accounts there are ？”（您能告訴我有幾種什么存款嗎？）銀行柜員就會(huì)說(shuō)：“Well，there are basically two types of 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(méi)有利息；儲(chǔ)蓄存款可以?huà)甑嚼?，但不能用支票支付。）Current assets 就是“流動(dòng)資產(chǎn)”。例如：Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses. 流動(dòng)資產(chǎn)指的是有充分理由認(rèn)為在當(dāng)期經(jīng)營(yíng)活動(dòng)中轉(zhuǎn)換成現(xiàn)金或被使用的資產(chǎn)(一般是一年期)?，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)。說(shuō)到流動(dòng)資產(chǎn)，就不能不提到另一個(gè)詞匯 fixed assets（固定資產(chǎn)）。例如：Fixed assets are the longlived assets used in the production of goods or services. These assets, sometime called noncurrent assets, are used in the operation of business rather than being held for sale. 固定資產(chǎn)是在產(chǎn)品和服務(wù)的生產(chǎn)過(guò)程中使用的壽命較長(zhǎng)的資產(chǎn)。這些資產(chǎn)有時(shí)稱(chēng)為非流動(dòng)資產(chǎn)，是公司經(jīng)營(yíng)中為了使用而不是為銷(xiāo)售而置備的資產(chǎn)。Current liabilities 就是“流動(dòng)負(fù)債”。例如：Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of longterm debt, and various accrued items such as salaries payable and taxes payable.流動(dòng)負(fù)債。在下一個(gè)經(jīng)營(yíng)期間，通常是一年內(nèi)必須用流動(dòng)資產(chǎn)償還的債務(wù)。應(yīng)付
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