英译汉
1.Owner’s equity 所有者权益2.Charge of accounts账目管理3.bankreconciliation银行对帐单4.Marketable security 有价证券5.Intangible aets无形资产6.impairment test7.accumulate depreciation 累计折旧8.interest payable 应付利息9.common stock 普通股10.capital supplies 资本来源11.accounting elements会计要素12.debets balance 借方余额13.posting 过账14.net realizable value净变现价值15.securities exchange 证券交易所16.amortization分期偿还17.premium bonds溢价债券18.current liabilities流动负债19.partnership合资企业20.cash dividends现金股利
汉译英
1.公认会计准则generally accepted accounting principle （GAAP）2．总账generalledger3.应收账款receivable account4．坏账准备Bad Debit Reserve5.存货inventory6.固定资产fixed aets7.预收账款Accounts Received in Advance8.债券折价发行bond discount9.独资企业individual proprietorship10股票、股利 stock dividend11.经济业务busine transaction 12.丁字账户skeleton account13.调整及结账分录closing entry14．债券bond15.折旧率rate of depreciation16.使用寿命service life17.特许权franchise18.债券面值Face value19.优先股 preferred stock20.实收资本paid-in capital 1．The difference between the bonds and debentures Answer:A bond is secured by physical aets in a trust in a trust deed written into the bond contract.If the bond goes into default,the trust deed provisions allow the bondholders to seize specified physical aerts and sell them to recover their investment.A debenture may be secured by something other than a physical aet that can be seized and sold in the event of default on the iue.The aet secured may be a general claim on residual aets or the iuer’s credit rating.2.What are the accounting element? Answer:Aets(what an organization owns)LiabilitiesOwner’s equityRevenueExpenseProfit(gains/loes) 3.What is good will? Answer: is the difference between the actual purchase price of an acquired firm and the estimated fair market value of the identifiable net aets acquired.(Aets-Liabilities,valued at fair value) 4.corporations’ advantages and disadvantages.Answer: Advantages Corporationsare separate legal entitiesHave continuity life Shareholders are not liable for the corporationOwnership rights can be esily transferred Disadvantages (1) the income of a corporation is taxed twice(2) Corporations are generally subject to more regulations than other businees
