帮忙翻译会计英语

作者&投稿：溥申（若有异议请与网页底部的电邮联系）

会计英语fanyi~

1．An income statement is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period.
利润表是一张通过对一特定会计期间内收入和相关费用对比来反映企业经营成果的报表。

There are two common forms of income statements: the multiple-step income statement and the single-step income statement.
通常利润表有两种形式：分步式利润表和单步式利润表。

2．Expenditures for the purchase or expansion of plant assets are called capital expenditures and are recorded in asset accounts.
Expenditures for maintenance and ordinary repairs, fuel, and other items necessary to the ownership and use of plant and equipment are called revenue expenditures and recorded by debits to expense accounts.
为购买或扩张工厂资产而发生的支出称为资本性支出，记录在资产账户中。为维护和日常修理、燃料以及对拥有和使用工厂及相关设备而发生的其它必要项目发生的支出，称为损益类支出，记录在费用账户的借方。

3．In preparing a balance sheet, liabilities are classified as either current or long-term.
在编制资产负债表的时候，负债被分类为短期负债或长期负债。

Current liabilities are amounts payable within one year from the date of the balance sheet or within the normal operating cycle, where this is longer than a year.
短期负债是需要在从资产负债表日起一年内或比一年长的正常经营周期中支付的金额。

Liabilities that are not due within this current time frame are called long-term, or non-current liabilities.
那些不在现在这个时间框架内到期的负债被称为长期负债，或非流动性负债。

4．The stockholders’ equity section of a corporation’s balance sheet includes:
(1) paid-in (contributed) capital and
(2) retained earnings (earned capital)
Paid-in capital is the amount stockholders paid to the corporation in exchange for shares of ownership.
Retained earnings is earned capital held for future use in the business.
公司资产负债表的股东权益范围包括：
（1）实收（投入）资本和
（2）留存收益（赚得的资本）
实收资本是股东投入公司换取所有者份额的金额。
留存收益是赚得并持有为公司今后使用的资本。

5．Under the cost method, the investment is recorded at its acquisition cost and left at that value, unless there is a significant and long-lasting decline in the market value of the investment. Investment revenue is recorded when dividends are declared by the investee.
在成本法下，投资以初始购买成本记录并维持该金额不变，除非该项投资的市场价值有重大和长期的下跌。投资收益在被投资方宣告分派股利时进行记录。

Under the equity method, (1) the original investment is recorded at its acquisition cost; (2) the investor’s proportionate share of the investee’s net income is recognized on the investor’s income statement and as an increase in the investment account, and (3) dividends are recorded as a decrease in the investment account rather than as investment revenue.
在权益法下，（1)初始投资成本以购买成本计量；（2）投资方享有被投资方净利润的份额记录在投资方损益表中，并增加投资账户的金额；（3）股利记作投资账户的减少，而不作为投资收益。

个体经营者或独资经营企业取得的利润，税务机关视作经营者所得，属于所得税的征税对象。

I come from computerized accounting profession, in school majoring in accounting courses. Have a good knowledge of the accounting profession, to carry out basic accounting operations, able to skillfully use everyday office software and computerized accounting software. Who obtain the qualification certificate of accounting and statistics, with the job qualifications. In school, has participated in the financial statements of listed companies on competition and winning.
Qualification certificates qualification certificates Statistics Intermediate English
October 2010 in the Suning Appliance internship positions for the cashier.
August 2010 in the fine days as a visiting member of Boots.
March 2010 as the air conditioning in the Suning Appliance promoters.

I'm from computerized accounting major, during the period of school major in accounting professional courses. Sound accounting professional knowledge, can carry on the basic accounting operation, can skilled use daily office software and computerized accounting software. Once pasing in accounting and statistics from job seniority certificate, have qualified for. During school, participated in about a listed company financial statement analysis competition and won prizes.

From the accounting computerization professional, during the period of school major in accounting professional courses. Sound accounting professional knowledge, can carry on the basic accounting operation, can skilled use daily office software and computerized accounting software. Once pasing in accounting and statistics from job seniority certificate, have qualified for. During school, participated in about a listed company financial statement analysis competition and won prizes.
Accountant's practice qualification certificates statistics from job seniority certificate oral English intermediate certificate
2010 in October, suning appliances internship position for the order to the cashier.
2010 August in fine days bo posture company as a visit member.
In March 2010 in su ning electric equipment as air conditioning promoters.

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