时间:2019-01-03 作者:英语课 分类:财会英语


英语课

  Receivable 、Payable 1和 Prepaid


  将Receivable 和Payable 两个词稍加比较,不难发现它们后面的四个字母相同,都有-able ,这是英语词汇构成的后缀之一。这个词缀紧接在动词之后,使动词变成形容词,表示“能够…、适于…、可…、应…”。Receive(收到、接受)加上- able 成为receivable,其意义也相应成为“能收的、应收的”;同样pay(付款、支付)加上-able 也相应成为“应付的”。这里要特别提到的是,动词后缀有-able 所形成的形容词,和一般形容词不同,在修饰名词时,它不在名词之前而在名词之后。例如accounts receivable(应收帐款)、accounts payable (应付帐款)、notes receivable(应收票据)、notes payable(应付票据)。下面举出几个句子来操练一下这几个会计词汇:


  1、A business with many credit customers would set up the general ledger 2 Accounts Receivable account for all credit customers and a separate account for each credit customer.


  有很多赊购客户的企业应设置一个应收帐款总分类帐户,登记所有赊购客户欠的货款,并为每个赊购客户设置一个明细帐户。


  2、Accounts Receivable are often classified as current assets.


  应收帐款通常归入流动资产。


  3、Accounts receivable arise when a business sells goods and service on credit.


  当企业以赊帐方式销售产品或提供服务时,就产生应收帐款。


  4、A promissory note is regarded as notes receivable for the payee and notes payable for the maker 3.


  本票对受款人来说是应收票据,对出票人来说则是应付票据。


  5、Notes receivable which can be collected and converted into cash during next accounting 4 year or operating cycle are classified as current assets and are recorded at face value.


  能在下一个会计年度或下一个经营周期收回和转换成现金的应收票据,归入流动资产,并按面值入帐。


  6、Accounts payable and notes payable are typical example of current liabilities.


  应付帐款和应付票据是流动负债的典型例子。


  7、As stated above, accounts payable and notes payable are usually created by a company's economic activities, such as purchases of merchandise and services received in the normal course of business.


  如前所述,应付帐款和应付票据通常产生于企业的经营活动,例如在正常经营过程中的赊帐购买商品和接受服务。


  Prepaid(预付的) 这个词和前面的Pay 关系非常密切,实际上就是在pay 的过去分词paid 前加上一个前缀pre-,这个前缀表示“前、预先”之意,合起来就是“预付的”。例如:


  8、Assume that a business paid a $1200 premium 5 on April 1 for one year's insurance in advance. This represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). Thus, the entry would be :


  Dr. Prepaid Expenses—Prepaid Insurance   $1200


  Cr. Cash                              $1200


  假设,一个公司4月1日支付了1200美圆的保险费预付一年的保险费。这意味着一种资产(预付费用)的增加,另一种资产(现金)的减少。因此,会计分录应为:


  借:预付费用—预付保险费   1200美圆


  贷:现金                   1200美圆



adj.可付的,应付的,有利益的
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
n.总帐,分类帐;帐簿
  • The young man bowed his head and bent over his ledger again.那个年轻人点头应诺,然后又埋头写起分类帐。
  • She is a real accountant who even keeps a detailed household ledger.她不愧是搞财务的,家庭分类账记得清楚详细。
n.制造者,制造商
  • He is a trouble maker,You must be distant with him.他是个捣蛋鬼,你不要跟他在一起。
  • A cabinet maker must be a master craftsman.家具木工必须是技艺高超的手艺人。
n.会计,会计学,借贷对照表
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
n.加付款;赠品;adj.高级的;售价高的
  • You have to pay a premium for express delivery.寄快递你得付额外费用。
  • Fresh water was at a premium after the reservoir was contaminated.在水库被污染之后,清水便因稀而贵了。
学英语单词
Abeele
ablative coatings
absorption conductor cathode
acoustic grating
albedo particles
amplitude contour
angiocardiograms
apex pin
asarylic acid
ASTM (American Standard of Testing Materials)
audio track circuit
avalanche injection diode
ayah
become a prey to
biacidic base
blood-and-guts
brain-mapping
buccal tablets
c-suite
calibrated radiation source
cam shaft thrust bearing
capital goods in the agricultural sector
carroch
cetrelia sinensis
cluster compound
cocultures
coefficient of evaporation
coracesium (alanya)
count me in
dissipating phlegm and resolving masses
Dry Ridge
ellen
enzyme hydrolysis
eucriotettix oculatus
everglades national parks
forboded
get long
Goldschmidt classification
homuncle
hot landing
in-by
initially
internal photoeffect
King's Park
lent
LESP
lithocyte
lustration
mainshaft synchronizer gear
markee
multiple-purpose communication
Nansen Basin
navicula cryptocephala
non staining
North Canadian R.
nulliparae
oval bush
parallel planing machine
pickup arms
polyarthra trigla
pre-milk stimulator
progressive apoplexy
Puerto Valdés
rear end compaction
red worms
resolution refutation system
ringworm of nails
RMETS
rubus niveus wall.subsp inopertus focke
sales associates
salvage gear
sarabands
saron
segmental brownian motion
selected text
shavuoths
sigma notation
simian virus
strongly connected automation
Särkisalmi
tank duel
tensor shear strain
territorial dominion
theatre sister
titanium(ii) oxide
top cutting edge
transthoracic
trickments
triple reassortant
unicameral
unprincess
unrightful
unsovable labeling procedure
vecinos
veinlets
vickerl's hardness number (vhn)
Warrington hammer
well-to-do
wesleyan methodist churches
wintling
Witheridge
x-knife stereotactic radiosurgery system