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会计英语词汇漫谈

2006-08-28 09:28   

  Inventory(存货)

  Inventory (存货),在会计英语词汇中是最基本的词汇之一,与这个词汇有关的词汇,比如与存货计价有关的方法,在会计报表及其说明解释中是经常可以见到的,因此,就让我们将它们放在一起来漫谈。例如:

  1、Inventory must be measured at the acquisition cost in conformity with the historical cost principle.

  存货必须遵循历史成本原则按取得成本计价。

  2、In manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods.

  对于工业企业而言,主要有三类存货:原材料、半成品和产成品。

  下面这几个都是存货计价的专门词汇,不能不谈到。

  Specific identification method (个别辨认法)

  3、Under the specific identification method, the specific actual cost is assigned to each unit.

  在个别辨认法下,要按每一存货项目辨认实际成本。

  4、Average-cost method (平均成本法)

  Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.

  可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。

  5、First-in, first-out method (先进先出法)

  Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.

  在先进先出法下,假设企业首先销售最早购入的商品,期末存货按最近的购货价格计价。

  6、Last-in, first-out method (后进先出法)

  The title of this method suggests that the most recently acquired goods are sold first, and that the ending inventory consists of “old” goods acquired in the earliest purchases.

  这种方法的名称意味着最后购进的商品最先销售出去,而期末存货由那些最早购入的“老”存货构成。

  Long-term Assets 和 Long-term liabilities

  Long-term(长期的)和Assets、Liabilities结合,分别构成Long-term assets(长期资产)和Long-term liabilities(长期负债)。

  Long-term assets(长期资产)也有写成Long-lived assets 的,与Fixed assets(固定资产)、Plant and equipment(厂房和设备),甚至还有property(财产)相互重叠。请看几个例句:

  1、Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more  than one accounting period.

  长期资产有如下特征:经济价值高,具有实物形态或不具有实物形态,使用年限超过一个会计期间。

  2、Long-term assets are classified into tangible assets and intangible assets.

  长期资产可以分为有形资产和无形资产。

  3、Tangible assets include land, buildings, plant and equipment.

  有形资产包括土地、房屋、厂房和设备

  4、The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.

  术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。

  5、The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.

  长期以来,会计文献一直使用“固定资产”这一名词来代表各种厂房和设备。

  6、The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current.

  无形资产是指应用于企业的经营活动,但没有实物形态且非流动的资产。

  7、Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.

  无形资产包括商誉、专利权、商标、版权,以及专营权。

  Long-term assets(长期负债)是企业由于过去交易事实或行为而产生的,并将于一年或超过一年的一个营业周期以上偿还的债务。一般有应付公司债券、应付长期票据等。例如:

  8、Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.

  长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据,以及应付债券都是长期负债的一些例子。

  9、Long-term liabilities are measured in accordance with historical cost principle.

  长期负债按照历史成本原则计量。

  10、Bonds payable are the typical example of long-term liabilities.

  应付债券是长期负债的典型例子。

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