金融会计英语课件

金融会计英语,1,PPT学习交流,Basicelementsofaccounting,（1）Assets:Itemsofvalueownedbythebusiness.Forinstance,cash,inventory,buildings,equipment,receivables,securities,intangibles,suchasgoodwill.（2）Liabilities：Debtsthebusinessowestocreditorsandcreditorsclaimsontheassets,suchasnotespayable,accountspayable,bondspayable.Liabilitiesmayalsoincludecertaindeferreditems,suchasincometaxestobeallocatedandpaymentsdueonloansofmortgagesthatiswhattheorganizationowes.（3）Capital:Theinterestoftheownersinanenterprise.Alsoknownasownersequity,thatistheinvestmentinanorganizationorbusinessbyitsownerorowners.,2,PPT学习交流,TranslateTheFollowingTermsIntoChinese.,1.entityconcept2.depreciation3.doubleentrysystem4.inventories5.stablemonetaryunit6.openingbalance7.currentasset8.financialreport,货币贬值,实体概念,复式记账制,存货（清单/报表）,稳定的货币单位,期初余额,流动资产,财务报告,dualityconcept,3,PPT学习交流,prepaidexpensecashflowstatementtangiblefixedassetmanagerialaccountingcurrentliabilitysalesreturnandallowancefinancialpositionsoleproprietorship,预付费用,现金流量表，现金收支表,有形固定资产,管理会计,流动负债,销货退回及折让,财务状况,独资,4,PPT学习交流,会计英语,UnitOneBasicKnowledgeofAccountingUnitTwoCurrentAssetsUnitThreeLong-termAssetsUnitFourLiabilitiesUnitFiveOwnersEquity,5,PPT学习交流,会计英语,UnitSixRevenue&ExpenseUnitSevenFinancialStatementsUnitEightInterpretationsOfFinancialStatementsUnitNineCostAccounting&ManagementAccountingUnitTenAuditing,6,PPT学习交流,UnitOneBasicKnowledgeofAccounting,Objectives1.InSection1,studentsshouldunderstandthemeaningofeachaccountingprinciple.2.InSection2,studentsshouldunderstandthemeaningoftheaccountingelementsandtheaccountingequation.,7,PPT学习交流,UnitOneBasicKnowledgeofAccounting,3.InSection3,Taccountanddouble-entrysystemaredemonstrated.StudentsshouldknowthestructureofTaccountandunderstandhowtomakecorrectentriesbasedondouble-entrysystem.4.InSection4andSection5,studentsshouldlearntomakeentriesintheledgeraccounts,journalizetransactionsandpostthemtotheledgers.,8,PPT学习交流,UnitOneBasicKnowledgeofAccounting,NewWordsandExpressionsaccountingprincipleaccountingelementaccountingequationshareholderassetliabilityownersequity,会计原则,会计要素,会计方程式（会计等式）,n.股东,n.资产,n.负债,所有者产权（资产净值）,9,PPT学习交流,UnitOneBasicKnowledgeofAccounting,revenueexpenseaccountingperiodcashaccountsreceivableinventorynotespayable,n.收益，收入,n.费用,会计核算期间,n.现金,应收账款,n.存货,应付票据,10,PPT学习交流,UnitOneBasicKnowledgeofAccounting,accountspayablesalariespayableshareholdersequitycapitalledgerchartofaccountsledgeraccountprepaidinsurance,应付账款,应付工资,股东权益,n.资本,n.总分类账,会计科目表,总账账户,预付保险费,11,PPT学习交流,UnitOneBasicKnowledgeofAccounting,bankdeposit银行存款cashreceipt现金收入financialposition财务状况creditorn.债权人creditorsaccount债权人账户transactionn.经济业务Taccount丁字账户,12,PPT学习交流,UnitOneBasicKnowledgeofAccounting,accountnumber账户编号debitn.&vt.借方；借记creditn.&vt.贷方；贷记entervt.登录，记账double-entrya.复式的，复式记账的entryn.分录suppliesexpense材料费用debitbalance借方余额,13,PPT学习交流,UnitOneBasicKnowledgeofAccounting,creditbalance贷方余额miscellaneousexpense其他费用，杂项费用notespayable应付票据postingn.过账accountingcycle会计循环，会计周期journaln.日记账generaljournal普通日记账,14,PPT学习交流,UnitOneBasicKnowledgeofAccounting,journalizingn.登日记账generalledger总账payrolln.工资表cashreceipts现金收入cashdisbursements现金支出salesonaccount赊销purchasesonaccount赊购adjustingandclosingentries调整及结账分录,15,PPT学习交流,UnitOneBasicKnowledgeofAccounting,UsefulExpressions*UsefulSentences1.Anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.会计实体是独立于其他企业的某一企业或团体，或某一企业的部门，以及作为独立经济单位的个人。,16,PPT学习交流,UnitOneBasicKnowledgeofAccounting,2.Underthegoingconcernorcontinuityconcept,accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeablefuture.在持续经营假设下，会计人员假定企业在可以预见的将来持续经营。,17,PPT学习交流,UnitOneBasicKnowledgeofAccounting,3.Inallbusinessfirms,revenuesandexpensesmaybemeasuredeitheroncashbasisoraccrualbasis.所有企业的收入和费用可以按收付实现制或权责发生制计量入账。,18,PPT学习交流,UnitOneBasicKnowledgeofAccounting,4.Oneoftheprinciplesofaccountingisthatinformationisprovidedtoaclearlydefinedaccountingentity.会计的一个原则是会计信息应向某一特定的会计主体提供。,19,PPT学习交流,UnitOneBasicKnowledgeofAccounting,5.Thecostprincipleisderived,inlargepart,fromtheprincipleofobjectivity.成本原则主要是在客观性原则的基础上发展而来的。,20,PPT学习交流,UnitOneBasicKnowledgeofAccounting,6.Theprincipleofconsistencyimpliesthataparticularaccountingmethod,onceadopted,willnotbechangedfromperiod.一致性原则的含义是，一旦采用某种会计方法，以后各期就不能改变。,21,PPT学习交流,UnitOneBasicKnowledgeofAccounting,7.Therelationshipamongassets,liabilities,andownersequitycanbeexpressedintheaccountingequation.资产、负债和所有者权益之间的关系可以用会计等式表示。,22,PPT学习交流,UnitOneBasicKnowledgeofAccounting,8.Thetotalfigureforassetsalwaysequalsthetotalfigureforliabilitiesandownersequity.资产总额总是与负债和所有者权益总额相等。,23,PPT学习交流,UnitOneBasicKnowledgeofAccounting,9.Foranaccount,theleftsideisthedebitsideandtherightsideisthecreditside.账户的左边是借方，右边的是贷方。,24,PPT学习交流,UnitOneBasicKnowledgeofAccounting,10.Assetandexpenseincreasesarerecordedasdebit.资产或费用增加记为借项。,25,PPT学习交流,UnitTwoCurrentAssets,Objectives1.InSection1,studentsshouldunderstandtheimportanceofcashandtheaccountingtreatmentofcash.2.InSection2,studentsoughttolearnthetreatmentofbaddebtandhowtomakeanallowancefordoubtfulaccounts.,26,PPT学习交流,UnitTwoCurrentAssets,3.InSection3,studentsshouldunderstandthecategoriesofinventoriesandlearntousetheinventoryvaluationmethod.4.InSection4,studentsmustunderstandthemeaningofshort-terminvestmentsandlearntheaccountingtreatmentofshort-terminvestments.,27,PPT学习交流,UnitTwoCurrentAssets,NewWordsandExpressionscashequivalentsbankdraftstockbondsfundsaccountsreceivablenotesreceivablebankacceptance,现金等价物,银行汇票,股票,债券,基金,应收账款,应收票据,银行承兑汇票,28,PPT学习交流,UnitTwoCurrentAssets,tradeacceptancedividendreceivableinterestreceivableallowanceforbaddebtsprepaidRawmaterials,商业承兑汇票,应收股利,应收利息,坏账准备,预付项目,原材料,29,PPT学习交流,UnitTwoCurrentAssets,Low-valueconsumptiongoodsSemi-FinishedgoodsFinishedgoodsDifferencesbetweenpurchasingandsellingpricePrincipalInterestSecuritiesExchange,低值易耗品,半成品,产成品,商品进销差价,本金,利息,证券交易所,30,PPT学习交流,UnitTwoCurrentAssets,UsefulExpressions*UsefulSentences1.Inthebalancesheet,cashislistedfirstamongthecurrentassets,becauseitisthemostcurrentandliquidofallassets.现金在资产负债表中位于流动资产之首,因为它流动性最强.,31,PPT学习交流,UnitTwoCurrentAssets,2.Marketablesecuritiesshallbeaccountedforaccordingtohistoricalcostasobtainedandbeshowninbookbalanceinaccountingstatement.Incomereceivedorreceivablefrommarketablesecuritiesincurrentperiodandthedifferencebetweenthereceiptobtainedfromsecuritiessoldandbookcostshallbeallaccountedforascurrentprofitorloss.有价证券应按取得时的实际成本记账,应当以账面余额在会计报表中列示.当期的有价证券收益,以及有价证券转让所取得的收入与账面成本的差额,计入当期损益.,32,PPT学习交流,UnitTwoCurrentAssets,3.Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting,andthebalanceshallbeshownseparatelyinaccountingstatement.待摊费用应当按受益期分摊,未摊销余额在会计报表中应当单独列示.,33,PPT学习交流,UnitThreeLong-termAssets,Objectives1.Insection1,studentsshouldunderstandthedefinition,characteristics,initialandsubsequentmeasurementoffixedassets.2.Insection2,studentsoughttounderstandthedefinition,characteristics,classificationandamortizationofintangibleassets.3.Insection3,studentsshouldlearnhowtocalculatedepreciationexpenses.,34,PPT学习交流,UnitThreeLong-termAssets,NewWordsandExpressionsassetn.资产enterprisen.企业tangibleassets有形资产economicbenefit经济利益rentaln.租赁，租金额administrative管理的，行政的,35,PPT学习交流,UnitThreeLong-termAssets,accountingyear会计年度fixedassets固定资产propertyn.财产，地产，资产warehousen.库房exchangen.交换issuanceofsecurities发行股票,36,PPT学习交流,UnitThreeLong-termAssets,donationn.捐助long-termassets长期资产economicvalue经济价值usefullife使用寿命originalcost原始成本historicalcost历史成本，原始成本,37,PPT学习交流,UnitThreeLong-termAssets,actualcost实际成本，原始成本additionalcost附加费用expendituren.支出，花费，开销intendeduse预定可使用状态installationcost安装费professionalfees专业人员服务费,38,PPT学习交流,UnitThreeLong-termAssets,overheadcost管理费buildingpermitfee建设许可费lumpsumpurchase整批购买acquisitioncost购置成本fairvalue公允价值non-monetaryassets非货币性资产,39,PPT学习交流,UnitThreeLong-termAssets,debtrestructuringtransaction债务重组abandoningcost弃置费用recognitioncriteria确认条件measurementbases计量基础depreciationn.折旧estimatednetresidualvalue预计净残值,40,PPT学习交流,UnitThreeLong-termAssets,netsalvagevalue净残值depreciationrate折旧率intangibleassets无形资产identifiablea.可以确认的physicalsubstance实物形态privilegen.特权，特别待遇,41,PPT学习交流,UnitThreeLong-termAssets,finiteintangibles使用寿命有限的无形资产indefiniteintangibles使用寿命不确定的无形资产franchisen.特许权，公民权licensen.营业执照，许可证Internetdomainname互联网域名constructionpermit建筑许可证,42,PPT学习交流,UnitThreeLong-termAssets,assessedvalue评估价格amortizationn.摊销impairmenttest减值测试amortizationcharge摊销费profitandloss损益provisionn.条款，规定,43,PPT学习交流,UnitThreeLong-termAssets,commonpractice惯例depreciableamount应计折旧额disposaln.处置，处理deductvt.扣除straight-linemethod年限平均法(直线法)unitsofproductionmethod工作量法doubledecliningbalancemethod双倍余额递减法,44,PPT学习交流,UnitThreeLong-termAssets,sum-of-the-years-digitsmethod年数总和法conservativea.保守的，守旧的depreciationexpense折旧费depreciationcharge折旧费wearandtear磨损，损耗,45,PPT学习交流,UnitThreeLong-termAssets,straight-linerate直线折旧率bookvalue账面价值doublestraight-linerate双倍直线折旧率SYD年数总和depreciationbase折旧基数functionalvalue功能价值,46,PPT学习交流,UnitThreeLong-termAssets,disposalproceeds处置收益accumulatedamortization累计摊销额disposalexpenses弃置费用organizationcost开办费annualdepreciationamount年折旧额,47,PPT学习交流,UnitThreeLong-termAssets,UsefulExpressions*UsefulSentences1.Depreciationofafixedassetshallbeprovidedformonthly.固定资产应该按月计提折旧。,48,PPT学习交流,UnitThreeLong-termAssets,2.Landneverlosesitsfunctionalvaluethroughuseandhasanindefiniteusefullife,soitdoesnotneedtobedepreciated.土地永远不会失去它的功能价值，且使用寿命也是无限期的，所以不需要折旧。,49,PPT学习交流,UnitThreeLong-termAssets,3.Theusefullife,theestimatedsalvagevalueandthedepreciationmethodofafixedassetshouldbereviewedbyanenterpriseatleastateachfinancialyear-end.至少在每年年度终了时，企业应该对固定资产的使用寿命、预计净残值和折旧方法进行复核。,50,PPT学习交流,UnitThreeLong-termAssets,4.Theestimatedsalvagevalueofafixedassetoughttobeadjustediftheassetisheldforsale.如果企业持有待售的固定资产，应当对其预计净残值进行调整。,51,PPT学习交流,UnitThreeLong-termAssets,5.Anenterpriseshoulddisclosesuchinformationrelatedtofixedassetsinthenotesasdepreciationmethods,usefullives,depreciationrates,etc.企业应当在附注中披露固定资产的折旧方法、使用寿命、折旧率等等。,52,PPT学习交流,UnitThreeLong-termAssets,6.Theestimatednetresidualvalueofafixedassetshallberevisedifitdiffersenormouslyfromitspreviousestimate.如果一项固定资产的预计净残值与原先估计值有较大差异的，应当对预计净残值进行调整。,53,PPT学习交流,UnitThreeLong-termAssets,7.Theintangibleassetsarelongterminnatureandsubjecttoamortization.无形资产属于长期资产，需要摊销。,54,PPT学习交流,UnitThreeLong-termAssets,8.Internallycreatedgoodwill,andinternallygeneratedbrandsandpublishingtitlesdonotbelongtointangibleassets.企业自创的商誉、内部产生的品牌、报刊名等不应确认为无形资产。,55,PPT学习交流,UnitThreeLong-termAssets,9.Whenanintangibleassetisdisposed,thedifferencebetweenthedisposalproceedsandthecarryingamountshouldberecognizedinprofitorlossforthecurrentperiod.当企业处置无形资产时，应当将处置收益与该无形资产账面价值的差额计入当期损益。,56,PPT学习交流,UnitThreeLong-termAssets,10.Suchthingsasamortizationmethods,accumulatedamortization,usefullives,etc.shallbedisclosedinthenotes.诸如摊销方法、累计摊销额、使用寿命等等应该在附注中披露。,57,PPT学习交流,UnitFourLiabilities,Objectives1.InSection1,studentsshouldunderstandthecategoriesofCurrentLiabilitiesandtheiraccountingtreatment.2.InSection2,studentsoughttolearnthemeaningofLong-termLiabilitiesandhowtomaketheaccountingtreatment.,58,PPT学习交流,UnitFourLiabilities,NewWordsandExpressions短期负债Currentliability透支overdraft应付票据Notespayable应付账款Accountpayable预收账款unearnedrevenue,59,PPT学习交流,UnitFourLiabilities,应付工资Accruedwages应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable应交消费税Consumptiontaxpayable,60,PPT学习交流,UnitFourLiabilities,应交所得税Incometaxpayable应交个人所得税Personalincometaxpayable其他应付款Otherpayables预提费用Drawingexpenseinadvance长期负债Long-termLiabilities长期借款Long-termloans,61,PPT学习交流,UnitFourLiabilities,一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear债券debentures,bonds应付债券Bondspayable债券面值Facevalue,Parvalue,62,PPT学习交流,UnitFourLiabilities,到期日thematuritydate债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest或有负债contingentliability未履行责任default,63,PPT学习交流,UnitFourLiabilities,UsefulExpressions*UsefulSentences1.Therearedifferenttypesofbonds.Bondssecuredbythepledgeofpledgeofsprcificassetsarecalledmortgagebonds.债券的种类有很多，以某种资产做保的债券称为抵押债券。,64,PPT学习交流,UnitFourLiabilities,2.Acontingentliabilitymayberegardedasaplssibleliability,whichmaydevelopintoafull-fledgedliabilityormaybeeliminatedentirelybyafutureevent.或有负债被看作是一种可能发生的债务，它可能成为一种必须支付的债务，也可能由于未来经济业务的发生而完全消除。,65,PPT学习交流,UnitfiveOwnersEquity,Objectives1.InSection1,studentsshouldknowthedifferencebetweenpartnershipandcorporation,andidentifyacorporationanditsmajorcharacteristics.2.InSection2,studentsoughttoknowpartnershipaccounting3.InSection3,thefocusistolearntodifferentiatebetweencommonstockandpreferredstock.,66,PPT学习交流,UnitfiveOwnersEquity,4.InSection4,studentsoughttomakeclearthedifferencebetweenpaid-incapitalandcapitalsurplus.5.InSection5,Studentsshouldknowstockholdersequitysectionofacorporationbalancesheet6.InSection6,studentsmustlearntoexplaincashdividendsandstockdividends.,67,PPT学习交流,UnitfiveOwnersEquity,NewWordsandExpressionspartnershipn.合伙partnern.合伙人corporationn.公司ownv.拥有amortizev.分期清偿,68,PPT学习交流,UnitfiveOwnersEquity,distributionn.分配convenientadj.方便的combinev.联合recognizev.承认，认可consolidatev.巩固，加固,69,PPT学习交流,UnitfiveOwnersEquity,dividev.划分sharev.分配分享evidencen./v.证实，证明subtotaln.小计ordinarily普通地,70,PPT学习交流,UnitfiveOwnersEquity,issuance发行Commonstockn.普通股Preferredstockn.优先股Shareholder(Stockholder)n.股东dividend股利股息,71,PPT学习交流,UnitfiveOwnersEquity,preemptiverightn.优先权ownersequity所有者权益parvaluestock有面值股票no-parvaluestock无面值股票paid-incapital实收资本,72,PPT学习交流,UnitfiveOwnersEquity,additionalpaid-incapital多收资本，增收资本capitalsurplus资本公积issuingcorporation发行公司retainedearnings留存收益cashdividend现金股利stockdividend股票股利,73,PPT学习交流,UnitfiveOwnersEquity,declarationofdividend股利宣布股利公告dividenddistribution股利分配reserve计提准备金准备金stockholdersequity股东权益appropriationofretainedearnings留存收益的分配,74,PPT学习交流,UnitfiveOwnersEquity,attheoptionof有选择权appropriatedretainedearnings核定的留存收益reservefound盈余公积stocksplit股票分割charter宪章章程bylaw附则、细则、公司章程generate产生,75,PPT学习交流,UnitfiveOwnersEquity,UsefulExpressions*UsefulSentences1.Theincorporatedbusiness,namelythecorporation,isalegalentity.Stockholdersarenotpersonallyliableforthedebtsofacorporation.Thus,themostthatastockholdermaylosebyinvestinginacorporationistheamountofhisinvestment.公司制企业即公司，是一个法律实体。另外，股东个人不对公司的负债负责。因此股东的损失最大不超过其对公司的投资额。,76,PPT学习交流,UnitfiveOwnersEquity,2.Detaileditemsofvariouspreferredandcommonstockscanbeincludedinthecapitalstock,anddetaileditemsofvariousdividendsandotherdistributionscanbeincludedinretainedearnings.InChinatherearefoursectionsintheownersequity:paid-incapital,capitalsurplus,revenuesurplusandundistributedprofit.股本部分可以详细地列出各种优先股和普通股的金额，留存收益部分可以详细地列出各种股利以及其他的分配。在我国，所有者权益分为四个部分：实收资本、资本公积、盈余公积和未分配利润。,77,PPT学习交流,UnitfiveOwnersEquity,3.Ingeneral,businesstakeoutofthethreealternativelegalforms:soleproprietorship,partnershipsandcorporations.一般的说，企业可以采用三种法律组织形式：独资企业、合伙企业和公司。,78,PPT学习交流,UnitfiveOwnersEquity,4.Asweknow,stockholdersaretheownersofacompany.Theownershipofacorporationcanbedividedintosharesofcapitalstock.Capitalstockisthenumberofsharesauthorizedforissuancebyacompanyscharter,includingbothcommonstockandpreferredstock.我们知道，股东是公司的所有者。公司的所有权可以分割成股本。股本代表公司所有者权益的分割。股本是公司章程