财务会计英语第二版
⑴ 财务会计英语知识
看你的英文程度如何,不过国内的会计和国外的会计术语描述有些不一样,所以你如果英文程度好,可以直接google,不好的话,建议一些会计网校的财务英语课程,因为有中英文对照
以上回答你满意么?
⑵ 财务会计专业英语
cost 成本
revenue 收入
cash flow 现金流
deprecition 折旧
⑶ 会计财务专业英语
在事业单位英语基本上不用;国企要看是否对外;外企必须的;事务所如果国内的不用;几大必须的;如果以后考ACCA,专业英语一定打好基础。假期好好休息,旅游。以后不会有大好时间了。 有空就好好听英语的MP3,什么都行。现在没有考试,方向不强,学习力度就不大,不如创造一个英语环境。
⑷ 求关于会计的一些常用英文单词,谢谢!!!!
常用会计类英文词汇包括:
1、股票 Short-term investments - stock
股票是股份公司发行的所有权凭证,是股份公司为筹集资金而发行给各个股东作为持股凭证并借以取得股息和红利的一种有价证券。
2、银行承兑汇票 Bank acceptance
银行承兑汇票是商业汇票的一种。指由在承兑银行开立存款账户的存款人签发,向开户银行申请并经银行审查同意承兑的,保证在指定日期无条件支付确定的金额给收款人或持票人的票据。
3、应收利息 Interest receivable
应收利息是指短期债券投资实际支付的价款中包含的已到付息期但尚未领取的债券利息。
4、库存商品 Finished goods
库存商品是指企业已完成全部生产过程并已验收入库,合乎标准规格和技术条件,可以按照合同规定的条件送交订货单位,或可以作为商品对外销售的产品以及外购或委托加工完成验收入库用于销售的各种商品。简而言之,库存商品指一切闲置的,用于未来的,有经济价值的商品。
5、长期投资 Long-term investment
长期投资是指不准备随时变现,持有时间超过1年的企业对外投资。长期投资之所以区别于短期投资,不但是投资期限的长短,更在于投资目的的不同。
6、现金 Cash
现金(cash),是指各主权国家法律确定的,在一定范围内立即可以投入流通的交换媒介。
7、减值准备 Depreciation reserves
减值准备是指资产的帐面价值超过其可收回金额,判断资产是否减值,应依据资产可能已经发生减损的某些迹象,如果存在任何一种迹象,企业应对其可收回金额进行正式估计。
8、固定资产 Fixed assets
固定资产是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的,价值达到一定标准的非货币性资产,包括房屋、建筑物、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。
9、累计折旧 Accumulated depreciation
“累计折旧”账户属于资产类的备抵调整账户,其结构与一般资产账户的结构刚好相反,贷方登记增加,借方登记减少,余额在贷方。
10、在建工程 Construction-in-process
在建工程,指企业资产的新建、改建、扩建,或技术改造、设备更新和大修理工程等尚未完工的工程支出。在建工程通常有“自营”和“出包”两种方式。
⑸ 财务会计英语第二版第五单元单词英标
balance sheet:资产负债表finance:金融accountant:会计budget:预算profit:利润cost:成本merger:兼并 记不清了,你还是买本BEC词汇吧,全是商务英语
⑹ 财务会计英语版
你问的是英文版财务软件吗?
⑺ 求财务会计英文习题。。。。附答案哦~
07年注会会计英文附加题(本题型共1题,共10分。答案中的金额单位以千元表示,有小数的,保留两位小数,两位小数后四舍五入。用英文在答题卷上解答,答在试题卷上无效)。
1. Company A is a limited liability Company located in China,With Renminbi(RMB)as its recording currency.The following foreign currency transactions or events occurred in this Company from January 20×7 through March 20×7.
(1)On Jan 5th,Company A bought 1 00 thousands B shares of Company X(US$3 per share) for US$300 thousands.The spot exchange rate on that day was$1=7.60.In addition,Company A paid transaction cost of¥20 thousands. Company A classified the investment as held for trading.Until March 31,20×7,Company A was still holding the investment.The fair value of the share is$4.5 per share on March 31,20×7.
(2)On March 20th,Company A purchased equipment Y from an overseas Company for US$200 thousands.The spot exchange rate on the purchase date was $1=¥7.30.Based on the purchase agreement,the purchase price was to be settled in 3 months,although delivery was made immediately.Assume no tariff is levied on the purchase.
(3)On Feb 10th,Company A exposed procts to a US Company with selling price of US$150 thousands.The delivery was made immediately and receivable was e within 60 days from delivery.The spot exchange rate on Feb 10th was $1=¥7.36.Assume no valued-added tax(VAT)is levied on the export.The cost of the procts was ¥900 thousands.
(4)On March 1st,Company A accepted investment of US$1 000 thousands from investor W.The spot exchange rate on that day was $1=¥7.26,and the exchange rate set in the investment contract was $1=¥7.30.Remittance was made to Company A's bank account on March 1st.After the investment,the total paid-in capital of Company A is ¥70 000 thousands,among which investor W accounts for 10%.
(5)Other information:
a.The closing exchange rate on March 31,20×7 is $1=¥7.40.
b.The opening balances of foreign currency monetary accounts of Company A on Dec 31,20×6 are as follows:
Required:
1.Prepare accounting entries for above transactions or events.
2.Determine the carrying amount of investment in Company X’s B shares on March 31,20×7 and prepare the related accounting entry.
3.Calculate the exchange income(or expense)of foreign currency monetary items for the first quarter of 20×7 and prepare the related accounting entry for recognizing foreign exchange income(or expense).
Amount in US$
(in thousands) Exchange rate on Dec 3 1,20x6 Amount in RMB¥
(in thousands)
Accounts receivable 800 7.62 6 096
Accounts payable 1 200 7.62 9 144
Bank deposit 2 000 7.62 15 240
⑻ 财务会计英语的介绍
本教材由外语教学与研究出版社出版,孙耀远主编,可供高职高专会计类、经济类、管理类及相关专业的学生使用。该教材简要介绍财务会计基础知识,着重培养学生用英文做帐的实际操作能力;会计实务以国际会计惯例为主,案例均采用外国企业的商号及会计事项;分别以服务性企业和商业企业的会计事项为例,呈现了企业的整套会计业务流程;针对与国内会计准则的不同地方,在注释中进行解释;语言为简易美语,准确流畅。
⑼ 财务会计的教材(英文)
1.《会计学:企业决策的基础财务会计分册(英文版·第13版)--21世纪经典原版经济管理教材文库》
2.] 财务会计(英文版.原书第5版)作者:[美]韦安特(Weygandt,J.J.) 等著