【正文】 Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement .all receivables and prepayments shall be cleared and collected on time and shall be checked with related partied periodically.應(yīng)收賬款可以計(jì)提壞賬準(zhǔn)備金。各種應(yīng)收及預(yù)付款應(yīng)當(dāng)及時(shí)清算、催收、定期與對(duì)方對(duì)賬核實(shí)。The acquisition cost of property ,plant ,and equipment includes all expenditures reasonable and necessary to get them in place and ready for use.財(cái)產(chǎn)、廠(chǎng)房及設(shè)備的購(gòu)置成本包括所有的合理支出和使這些資產(chǎn)處于可使用狀態(tài)的必要支出。”Unit 11 Owners’ equity is defined as the excess of total assets over total liabilities.業(yè)主權(quán)益被定義為資產(chǎn)總額對(duì)負(fù)債總額的超出額Ownership in a corporation is evidenced by a stock certificate. This capital stock may be either mon or preferred. If a corporation issues mon stock, its shareholders usually have certain basic rights to be exercised in proportion to the number of mon stock they own. These rights include (1) right to vote for directors。(3) right to share in the distribution of cash or other assets if the corporation is liquidated。公司的股本既可以是普通股，也可以是優(yōu)先股。這些權(quán)利包括：（1）選舉董事的表決權(quán)；（2）收取董事會(huì)宣布的股利的權(quán)利；（3）公司清算時(shí)分享現(xiàn)金或其他資產(chǎn)的權(quán)利；（4）在公司增加外發(fā)股份時(shí)，可按現(xiàn)在的持股比例優(yōu)先購(gòu)買(mǎi)額外股份的權(quán)利。就列示在財(cái)務(wù)報(bào)表中的定量性數(shù)據(jù)而言，廣泛地用于幫助決策者理解對(duì)外財(cái)務(wù)報(bào)表的三種方法是：（1）比較分析（通過(guò)編制趨勢(shì)報(bào)表）；（2）結(jié)構(gòu)分析（通過(guò)編制共同比報(bào)表）；以及（3）比率分析。Unit 15In fact, manufacturing costs can be reclassified in many different ways depending on the final goal of a particular cost analysis .However, the most mon and basic cost classification scheme associated with cost accounting is the grouping of manufacturing costs into three elements: direct material costs, direct labor costs , or indirect manufacturing costs (factory overhead ). Direct costs are traceable to specific products, whereas indirect costs must be assigned to products by some allocation method.實(shí)務(wù)中，按照特定成本最終分析目標(biāo)，制造成本能夠用許多不同方法分類(lèi)。直接成本可追溯于某種特定產(chǎn)品，而間接成本必須按照一定方法分配給產(chǎn)品。本量利分析在諸如產(chǎn)品系列的選擇、產(chǎn)品定價(jià)、營(yíng)銷(xiāo)策略、以及生產(chǎn)設(shè)施的利用等許多決策中都是關(guān)鍵的因素。Unit 18Although the audit process of obtaining and evaluating evidence and municating the results to interested users applies to all audit applications, the objectives of auditing vary depending on the needs of users of the audit report. Internal auditing, governmental auditing, and external auditing, and external auditing all serve different objectives.雖然獲取和評(píng)價(jià)證據(jù)并向有利益關(guān)系的使用者傳送審計(jì)結(jié)果的審計(jì)程序適用于所有的審計(jì)應(yīng)用過(guò)程，但審計(jì)目標(biāo)卻因?qū)徲?jì)報(bào)告使用者的不同需要而有所差異。Internal auditing is defined as an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization.內(nèi)部審計(jì)被定義為在某一組織內(nèi)部所建立的用以審查和評(píng)價(jià)其活動(dòng)，從而作為向該組織提供服務(wù)的獨(dú)立評(píng)價(jià)職能。Absentee ownership is another reason why audits are needed. Stockholders desire audits to determine management’s stewardship of their assets.不參與管理的業(yè)主權(quán)是要求審計(jì)的另一個(gè)原因。Other accounting services for small business include piling and reviewing unaudited financial statements and bookkeeping services (frequently called writeup work).其他向小企業(yè)提供的會(huì)計(jì)服務(wù)包括編制和審查未經(jīng)審計(jì)的財(cái)務(wù)報(bào)表，提供簿記服務(wù)（通常稱(chēng)做代理記賬業(yè)務(wù)）Notice that a pliance test measures the effectiveness of a particular control procedure 。There are four basic types of audit reports , that, under certain specific conditions, may be issued by auditors. They are “unqualified of opinion”, “qualified opinion”, “adverse opinion” and “disclaimer of opinion”.在某些特定條件下，審計(jì)師可能出具四種基本類(lèi)型的審計(jì)報(bào)告。Unit 1Profitability 盈利性Ine tax return 所得稅申報(bào)表business decision maker 經(jīng)營(yíng)決策者financial position 財(cái)務(wù)狀況operating results 經(jīng)營(yíng)成果Unit 2Bank statements 銀行對(duì)賬單Physical counts 實(shí)物盤(pán)點(diǎn)going concern 持續(xù)經(jīng)營(yíng)historical cost 歷史成本原則account balance 賬戶(hù)余額Unit 3 source document 原始憑證general ledger （account）總分類(lèi)賬（戶(hù)）adjusting entries 調(diào)整分錄prepaid expense 預(yù)付費(fèi)用accrued revenue 應(yīng)計(jì)收入accumulated depreciation 累計(jì)折舊worksheet 工作底稿Unit 4 Accounts payable 應(yīng)付賬款Notes payable 應(yīng)付票據(jù)Internal control 內(nèi)部控制Controlling account 總賬Unit 5Chart of accounts 會(huì)計(jì)科目表Unit 6notes receivable 應(yīng)收票據(jù)accounts receivable 應(yīng)收賬款notes payable 應(yīng)付票據(jù)accounts payable 應(yīng)付賬款patent right 專(zhuān)利權(quán)generally accepted accounting principles 公認(rèn)會(huì)計(jì)準(zhǔn)則residual claims 剩余求償權(quán)Unit 7 Ine statement 收益表Accounting period 會(huì)計(jì)期間Unit 8Financing activities 籌資活動(dòng)Operating activities 經(jīng)營(yíng)活動(dòng)Investing activities 投資活動(dòng)Reconciliation method 調(diào)節(jié)法Deferrals 遞延項(xiàng)目Accruals 應(yīng)計(jì)項(xiàng)目SFAS（statement of financial accounting standards） 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告Unit 9Bank statement 銀行對(duì)賬單Insufficient funds check 空頭支票Salvage value 殘值Estimated useful life 預(yù)計(jì)使用壽命The double decliningbalance method 雙倍余額遞減折舊法Annual depreciation 年折舊Unit 10Contingent liabilities 或有負(fù)債Deferred ine taxes 遞延所得稅Present value 現(xiàn)值Future value 終值Unit 11Common stock 普通股Preferred stock 優(yōu)先股Cash dividend 現(xiàn)金股利Stock dividend 股票股利Declaration of dividend 股利宣布Dividend distribution 股利分配Unit 16Costvolumeprofit relationship 成本數(shù)量利潤(rùn)關(guān)系Breakeven analysis 盈虧平衡分析Contributionmargin 邊際貢獻(xiàn)Unit 18audit report ，auditor’s report 審計(jì)報(bào)告internal auditing 內(nèi)部審計(jì)governmental auditing 政府審計(jì)external auditing 外部審計(jì)system of internal control 內(nèi)部控制系統(tǒng)engagement letter 委托書(shū)audit working paper 審計(jì)工作底稿test of pliance 符合性測(cè)試confirmation of accounts receivable 應(yīng)收賬款的詢(xún)證related party transactions 有關(guān)當(dāng)事的交易u(yù)nqualified opinion 無(wú)保留意見(jiàn)qualified opinion 有保留意見(jiàn)adverse opinion 否定意見(jiàn)ine tax return 所得稅申報(bào)單名詞解釋Accounts receivable ： An accounts receivable is an unwritten promise by a customer to pay at a later date for goods sold or service rendered.Accounting equation: The expression of the relationship between assets , liabilities , and capital 。工商企業(yè)運(yùn)用會(huì)計(jì)來(lái)計(jì)劃和控制它們的經(jīng)營(yíng)活動(dòng)，并向股東、債權(quán)人、工會(huì)和政府機(jī)構(gòu)報(bào)告這些活動(dòng)的結(jié)果。Unit 2在權(quán)責(zé)發(fā)生制下， 視服務(wù)的提供而非現(xiàn)金的收付在本期對(duì)資產(chǎn)和權(quán)益的影響作出會(huì)計(jì)記錄。如果現(xiàn)金收付制替代權(quán)責(zé)發(fā)生制，那么收入和費(fèi)用僅僅依靠各種現(xiàn)金收付活動(dòng)的時(shí)間確定來(lái)確認(rèn)。The objective of financial reports is to provide accounting information about the financial position, operating results and cash flows, etc. of the enterprise to the users of the financial reports, to show results of the management’s stewardship, and to assist users of financial reports to make economi