accounting cycle

accounting cycle的音标为：[ə"kauntɪŋ kəʊl] ，中文翻译为“会计周期”。

速记技巧：可以将其拆分为几个部分来记忆：account、ing、cycle。account是单词“账户”的意思，ing是动词ing形式，表示进行，cycle是单词“循环”的意思，因此会计周期可以理解为会计在进行一系列工作时的循环过程。

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Accounting cycle，会计周期，是指从取得收入开始到支付成本和费用为止的特定会计期间的循环。

英文词源：accounting（会计）+ cycle（周期）

变化形式：无特殊变化。

相关单词：

1. income（收入）：这个词直接来源于拉丁语，意为“收获”，后来引申为“所得”。在会计中，income通常指从销售商品或提供服务中获得的货币收入。

2. expense（支出）：这个词来源于拉丁语expensa，意为“被花费的”，后来引申为“花费”。在会计中，expense通常指为获得收入而花费的成本和费用。

3. profit（利润）：这个词来源于拉丁语profitere，意为“有益于”，后来引申为“收益”。在会计中，profit通常指收入减去成本和费用的剩余。

4. revenue（收益）：这个词直接来源于拉丁语，意为“来自国库的收入”，后来引申为“来自任何来源的收入”。在会计中，revenue通常指公司从销售商品或提供服务中获得的收入。

5. cash flow（现金流量）：这个词由cash（现金）和flow（流动）组成，表示公司在特定期间内现金流入和流出的数量。这个词通常用于描述公司或组织的财务状况。

以上单词都与会计周期相关，描述了收入、支出、利润、收益和现金流量等概念。这些单词在英语中具有丰富的含义和用法，可以帮助我们更好地理解会计周期的概念和过程。

常用短语：

1. accounting period - 会计期间

2. accounting cycle - 会计循环

3. cash basis accounting - 现金基础会计

4. accrual basis accounting - 应计基础会计

5. balance sheet - 资产负债表

6. income statement - 收益表

7. profit and loss account - 利润和亏损账户

双语例句：

1. The accounting cycle is a crucial part of business operations. （会计循环是商业运营的重要组成部分。）

2. The accounting period is a time for reviewing and analyzing financial data. （会计期间是回顾和分析财务数据的时间。）

3. Accrual basis accounting ensures that all revenue and expenses are properly recorded. （应计基础会计确保所有收入和支出都得到适当的记录。）

4. The balance sheet provides a clear picture of a company"s assets and liabilities at a certain point in time. （资产负债表提供了一个公司在某一特定时间点的资产和负债的清晰画面。）

5. Income statement analysis helps businesses identify areas for improvement and assess their financial performance. （收益表分析帮助企业识别需要改进的领域并评估其财务表现。）

6. Profit and loss account records the company"s net income for a given period of time. （利润和亏损账户记录了公司在某一特定时间段的净收益。）

英文小作文：

The importance of accounting cycle

Accounting cycle is an essential part of business operations, which involves recording transactions, posting them to the appropriate accounts, calculating balances, and producing financial statements. It ensures that all financial information is accurately recorded and reported, allowing businesses to make informed decisions based on accurate financial data.

The accounting cycle begins with the identification of transactions, which are then recorded in the appropriate accounts based on their nature and classification. This process ensures that all transactions are properly accounted for, preventing double counting or omission of important information. Once the transactions have been recorded, balances are calculated based on the accounts, and financial statements are produced to present the financial performance of the business in a clear and concise manner.

Accounting cycle plays a crucial role in ensuring the accuracy and transparency of financial information, which is essential for effective decision-making and business growth. Without a proper accounting cycle, businesses cannot make informed decisions about their operations and financial performance, which can have significant impact on their success or failure.