英语会计理论知识

ccounting is a very practical subject, after three and a half years of professional study, master some basic knowledge of accounting under the premise, in order to further consolidate the theoretical knowledge, will organically combine the theory with the practice, I in XX years from March 5th to April 15th in the financial department of Tianjin screen printing equipment supply and marketing company six week professional internship, here are some experience in the practice and experience. Through the practice, the various steps to be familiar with and master the accounting process and the concrete operation, including understanding of account of the content and basic structure, understand the account method of accounting rules, master opened and Registration accounts and prepare accounting entries operation, original vouchers to fill and audit operations and methods according to the original certificate to fill accounting documents. So I have more rational understanding of accounting and master the basic skills of accounting.I will enter the work to lay a solid foundation, this is the purpose of the internship! Previously, I always thought that their accounting more solid theoretical knowledge, as all the work, the master of the law, copy it, through this practice, only to find, in fact more sophisticated accounting of its actual operational and practical. The book seems to be just empty talk. If these highly theoretical things onto the practice application, it is impossible to start. The internship, I do accounting, just started to really not used to, to do two days, felt that the human's rickety, mood naturally become irritable, but the biggest taboo accounting is tired and upset, so the first few days, it was full of mistakes!! Fortunately, the old accountant Yang Jie's guidance and teachings I is gradually entering the state.A few days later I'm in speed and accuracy are improved a lot, for each account has a more profound and comprehensive understanding and for me to combine book knowledge and practice played a big role. The school textbooks of knowledge is the most basic knowledge, no matter how changes in reality, grasp the most basic can with changeless should. Nowadays many students would feel the classroom knowledge do not appear, frustration, but I think, if not the book knowledge, and which vary from minute to minute payable social. After the practice, although time is very short, but I learned is my one semester to learn at school. Than how to get along with colleagues, I believe that relationships are present, many students just taken a big social problem encountered, so in practice when I had intended to observe how the predecessors to get along with colleagues and superiors, and he also humbly ask for advice, make the two week internship more meaningful. The practice of our society, provides a rare opportunity to experience life, let us feel the life in the practical social activities, to understand the survival ability should have in society.Use of this rare opportunity, I work hard, strict demands on themselves, with an open mind to financial personnel to consult, to seriously study the accounting theory, learning accounting laws, regulations and other related knowledge, knowledge and use their spare time to seriously study some textbook content outside, master some of the basic accounting skills, so as to realize that I should also learn what, added urgency to enter the society, the real show our talent, and lay the foundation on the job!会计是一门实践性很强的学科，经过三年半的专业学习后，在掌握了一定的会计基础知识的前提下，为了进一步巩固理论知识，将理论与实践有机地结合起来，本人于XX年3月5日至4月15日在天津丝印器材供销公司财务部进行了为期六周的专业实习，以下是此次实习中的一些心得和体会。通过实习，熟悉并掌握会计流程的各个步骤及其具体操作--包括了解账户的内容和基本结构，了解借贷账户法的记账规则，掌握开设和登记账户以及编制会计分录的操作、原始凭证填制和审核的操作以及根据原始凭证判填制记账凭证的方法。使我对会计有更深的理性认识并掌握会计基本操作技能。我将来步入工作打下坚实的基础，这是本次实习的目的！以前，我总以为自己的会计理论知识扎实较强，正如所有工作一样，掌握了规律，照葫芦画瓢准没错，经过这次实习，才发现，会计其实更讲究的是它的实际操作性和实践性。书本上似乎只是纸上谈兵。倘若将这些理论性极强的东西搬上实际上应用，那真的是无从下手。这次实习，我是做会计，刚开始还真不习惯，才做了两天，就感觉人都快散架了，心情自然就变得烦躁了，而会计最大的忌讳就是心烦气燥，所以刚开始做的几天，那真是错误百出啊！！幸好有老会计杨姐的指导和教诲才是我逐步进入状态。几天过后我在速度和准确度上都提高了不少，对于各个会计科目有了更加深刻而全面的了解并且对于我把书本知识和实践的结合起到了很大的作用。课本上学的知识都是最基本的知识，不管现实情况怎样变化，抓住了最基本的就可以以不变应万变.如今有不少学生实习时都觉得课堂上学的知识用不上，出现挫折感，可我觉得，要是没有书本知识作铺垫，又哪应付瞬息万变的社会呢。经过这次实践，虽然时间很短，可我学到的却是我一个学期在学校难以了解的。就比如何与同事们相处，相信人际关系是现今不少大学生刚踏出社会遇到的一大难题，于是在实习时我便有意观察前辈们是如何和同事以及上级相处的，而自己也虚心求教，使得两周的实习更加有意义。此次的实习为我们深入社会，体验生活提供了难得的机会，让我们在实际的社会活动中感受生活，了解在社会中生存所应该具备的各种能力。利用此次难得的机会，我努力工作，严格要求自己，虚心向财务人员请教，认真学习会计理论，学习会计法律，法规等知识，利用空余时间认真学习一些课本内容以外的相关知识，掌握了一些基本的会计技能，从而意识到我以后还应该多学些什么，加剧了紧迫感，为真正跨入社会施展我们的才华，走上工作岗位打下了基础！

帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐

accounting会计学accountant会计师bookkeeping簿记bookkeeper簿记师double-entry bookkeeping复式簿记single-entry bookkeeping单式簿记account book帐簿,会计簿册cashbook现金出纳簿journal日记簿statement of accounts帐目表,帐单balance (sheet)资产平稳表financial year, trading year财政年度income and expenditure, receipts and expenditure, output and input支出和收入assets资产liabilities债务,负债debit借方turnover, volume of business营业额,销售额cash on hand留存现金,库存现金cash balance现金余额,现款结存credit balance贷方余额debit balance借方余额,借方差额deficit亏空balance of trade贸易差额,国际贸易平衡balance of payments(国际)收支,国际收支差额表

流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货 Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资 Physical assets reserve specifically authorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金 Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负 债 合 计 TOTAL LIABILITIES所有者权益（或股东权益）： OWNERS'(OWNER'S)SHAREHOLDERS' EQUITY实收资本（股本） Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本 Including:State-owned legal person's capital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金 Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费 research and development财务费用 Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列） Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列） Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益（损失以“-”号填列）Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“-”号填列） Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列） PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得 Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失 Including:Losses from disposal of non-current assets非货币性资产交换损失Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列） NET PROFIT(LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润 Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE (EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额 Consolidated income belonging to parent company归属于少数股东的综合收益总额 Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products