AccountingEnglish专科PPT教学课件

1、课程目的课程目的 通过英语学习专业知识，借助英语促进专业知识学习，培养既懂专业又会英语，具有国际视野的复合型人才。 掌握会计专业词汇、专业术语的英语表达，提高在本专业领域内的各项语言技能（听、说、读、写、译），为今后其他专业双语课（如：管理会计、国际会计）的学习打好基础。第1页/共65页Can you distinguish these four words and use them correctly?B AccountB AccountingB accountantn.计算，账目，账户，估计，理由vi.说明，总计，认为，得分；Vt.认为n.会计学, 清算帐目 n. 会计(员), 会计师 第

2、2页/共65页Lets start our class journey! There are 25 units in total to learn for us at this period. Everyone here are required for necessary assignments which will benefit your coming career.第3页/共65页Lesson 1 Overview of Accounting学习目标： 1. 回顾会计的概念，掌握相关专业术语的特定表达； 2. 理解财务会计与管理会计的区别。第4页/共65页key words1.Acco

3、unting2.Transaction3.Event4.Measure 5.Financial position6.Operating result第5页/共65页What is the definition of accounting in Page 1?Can you list some users of accounting information? as many as possible.Why do the interested parties need accounting information ?第6页/共65页Knowledge Points:1 what is accoun

4、ting There are two significant phrases used to describe the nature of accounting in western countries:- accounting is the language of business. it is the language used for communication in economic activities.- accounting is an information system. it provides certain information to relevant users (i

5、ndividuals or groups) to help them make decisions.第7页/共65页Look at the expression and try to translate them into Chinese.accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its

6、 main criterion. 会计是以货币为主要计量单位来解释、记录、计量、会计是以货币为主要计量单位来解释、记录、计量、分类、汇总、报告和描述经济活动的信息系统。分类、汇总、报告和描述经济活动的信息系统。第8页/共65页The Role of Accounting Decision makers (information users) use accounting information for different purposes.-individuals (in their daily lives)-businesses (mainly managers in the operati

7、on)-investors and creditors-government regulatory agencies-taxing authorities-nonprofit organizations-other users (such as “competitors, clients, suppliers”)第9页/共65页2. financial accounting and managerial accounting Financial accounting mainly reports information on the financial position and operati

8、ng results of a business for both the external users and the business as well. Managerial accounting provides special information for the managers of a company ranging from long-range plan to detailed explanations of a specific operating results.第10页/共65页第11页/共65页管理会计与财务会计的联系与区别 管理会计侧重于为企业内部管理服务 -为业

9、主追求利润最大化 管理会计侧重于规划、控制企业未来的生产经营活动 在核算对象方面，管理会计既涉及整体，又涉及局部 -既以企业内部各责任中心的局部问题作为合适对象， 同时也研究解决企业生产经营的全局问题 在合适方面，管理会计灵活多样，不受制度约束 管理会计虽与财务会计分有明显的区别，但是二者也有共同的内容。如图： 它们的原始资料很多是相同的 二者同为管理服务财务会计管理会计第12页/共65页Choice 1.which of the following information users are concerned about the financial strength of a busine

10、ss before permitting it to borrow funds? A. managers B. creditors C. investors D . stockholders 2. which of the following users are not external users of accounting information? A. employees B. creditors C. investors D . stockholders 3.The two major specialized fields in accounting are financial acc

11、ounting and ? A. costing accounting B. financial management C. managerial accounting D. tax accounting第13页/共65页第14页/共65页Lesson 2 Accounting elements第15页/共65页学习目标学习目标： 1. 熟悉会计要素的涵义，掌握其英文表达和解释。 2. 能够使用英文表述会计等式。第16页/共65页Keywords Basic accounting elements Asset Liability owners equity Expense Revenue Ne

12、t income（or net earning; net loss） Accounting equation TransactionAccounts receivableAccounts payableCost of goods soldSuppliesAdministrative expenseFinancial expenseSelling expense第17页/共65页Knowledge points: 1. The Basic accounting elements Assets: They are the economic resources that are owned or c

13、ontrolled and provided future benefits by a business.Required: write down the examples of assets as many as possible.Examples: cash, cash at bank, accounts receivable, notes receivable, inventories, brand, equipment and land.第18页/共65页liabilities: They are the obligations or debts that the firm must

14、pay in money or services at some time in the future.Required:write down the examples of liabilities as many as possible.Examples: accounts payable, notes payable, accrued wages and salaries, taxes payable, long-term loans.第19页/共65页Owners Equity: It is a residual claim to the assets remaining after t

15、he debt to creditors has been discharged, and also referred as to the net assets. Required: find the similar expressions in your text. write down the examples of liabilities as many as possibleExamples: capital stock, retained earnings第20页/共65页revenue: It is the economic resources flowing into a bus

16、iness as a result of rendering goods and services during a given accounting period. Nature: its increase will increase owners equity.Examples: sales revenue, service revenue, investment revenue第21页/共65页expenses: They are the outflow of businesss economic resources resulting from earning revenue or t

17、he cost of the operational activities for the business. Nature: its increase will decrease owners equity.Examples:Examples: cost of goods sold, administrative expenses, selling expenses,Financial expense第22页/共65页Net income:It is the result of matching revenue with expenses.Nature:It is operating per

18、formance of a business and is regarded as a part of owners equity in the end.第23页/共65页2. The accounting equation assets = liabilities + owners equity EquitiesOR assets - liabilities = owners equity第24页/共65页3. The expanding accounting equation assets = liabilities + owners equity + revenue - expense

19、Capital - drawing + revenue - expense第25页/共65页第26页/共65页Unit 3 Basic transaction and Accounting equation第27页/共65页学习目标学习目标： 1. 掌握常见的交易类型对会计等式的影响第28页/共65页Keywords Effects Keep balance On credit Creditor Office equipment Payment Receipt Single proprietorship Accounting entity assumption第29页/共65页1. The a

20、ccounting equation assets = liabilities + owners equity EquitiesOR assets - liabilities = owners equity第30页/共65页2. The expanding accounting equation assets = liabilities + owners equity + revenue - expense Capital - drawing + revenue - expense第31页/共65页 Completing the accounting equation: Assets= Lia

21、bilities + Owners equity Complete the blanks below a. $53,000 = $12,000 + ?$41,000b. $97,000 = ? + $72,000$25,000C. ? = $1,500 + $31,000 $32,500第32页/共65页 Describe the effects of each of the following business transactions on assets, liabilities, and owners equity.a. Bought equipment on credit. b. Pa

22、id salaries to employees. c. Paid cash to a creditor. d. Paid cash for furniture. e. Rendered services for cash. f. Sold goods on credit. a. Increase both asset and liability.b. Decrease both asset and liability.c. Decrease both asset and liability.d. Increase one asset and decrease another asset.e.

23、 Increase both asset and owners equity.f. Increase both asset and owners equity第33页/共65页Exercise: Marie Alda owns the Flair Design Studio. At the beginning of Sep. 2010, her firms financial records showed the following assets, liabilities, and owners equity. Required: Set up an equation form using t

24、he balances given above. Then record the effects of the following transaction in the equation. Record new balances after each transaction have been entered.第34页/共65页 a. Performed services for $200 on credit. b. Paid $125 in cash for rent. c. Performed services for $500 in cash. d. Paid $50 in cash f

25、or office cleaning service. e. Sent a check for $200 to a creditor. f. Paid $50 in cash for the telephone bill. g. Issued check for $900 to pay salaries. h. Performed more service for $600 in cash. i. Purchased additional supplies for $70 on credit. j. Received $300 from accounts receivable.第35页/共65

26、页The end of lesson 2第36页/共65页1.了解会计实务工作的依据-会计理论（会计基本假设、会计核算基础、会计原则）的内容；2.掌握具体会计假设、会计原则的英文表达，熟悉有关专业内容的惯用语。学习目标：学习目标：第37页/共65页Glossary Accounting standard Accounting assumptions Accounting entity Going concern Monetary unit Accounting period Historical Cost principle Consistency principle Conservation

27、 principle objectivity principle第38页/共65页Get to know at first: Accounting standards (accounting theory or accounting principles) are developed by the accounting profession to guide or direct accounting practice (especially financial accounting), which are called GAAP.第39页/共65页1. Accounting assumptio

28、nsa. Accounting entity assumptionb. Going concern assumptionc. Stable monetary unit assumptiond. Accounting period assumption第40页/共65页 a. Accounting entity assumption It means each business venture is a separate unit, accounted for separately. Required: find the similar expressions in your text.第41页

29、/共65页 b. Going concern assumption The assumption is made in accounting that a business will continue indefinitely. Required: Whats the purpose of this assumption? find the suitable answer in you text.第42页/共65页 c. Stable monetary unit assumption The assumption is that conventional accounting statemen

30、ts are not adjusted for changes in the value of the dollar. Required: Is this assumption reasonable ? find the suitable answer in you text.第43页/共65页 d. Accounting period assumption The assumption requires accounting reports are related to specific time periods, typically one year. Required: Whats th

31、e purpose of this assumption? find the suitable answer in you text.第44页/共65页3. Accounting Principles -the guidance or directions for accounting measurement and reporting. Historical cost principle 历史成本原则 Realization principle 实现原则 Matching principle 配比原则 Objective principle 客观性原则 Full disclosure pri

32、nciple 充分披露原则 Materiality principle 重要性原则 Consistency principle 一致性原则 Conservatism principle 稳健性（谨慎性）原则第45页/共65页 Historical cost principle Valuing assets It is mainly used for valuing assets, which has its own strength and weakness. In accounting practice, the concept of current market value is also

33、 used to measure an asset, Try to evaluate which principle is better to record the value of assets in a company.第46页/共65页Consistency principle It implies that accounting methods or policies should be generally fixed from one period to the other. Required: Can the accounting methods be changed?vChang

34、es are allowed if necessary and at the same time, accountants should do something to report these changes, reasons and their impacts.第47页/共65页Conservatism principle It requires accountants should be conservative in valuation of assets and determination of revenues- Requirement 1: understate assets a

35、nd revenues Requirement 2: overstate liabilities and expenses第48页/共65页Objectivity principle Whats the key of Objective principle ?第49页/共65页The end of unit 2第50页/共65页第51页/共65页Unit 3 Accrual Basis Accounting andCash Basis Accounting 第52页/共65页学习目标：学习目标： 1. 1. 理解全责发生制和现金收付实现制理解全责发生制和现金收付实现制 2.2.熟悉调整分录编制

36、的必要性，掌握调整分录的类型；熟悉调整分录编制的必要性，掌握调整分录的类型；第53页/共65页Words and expressions1.Accrual basis accounting2.Cash basis accounting3.Revenue4.Expense5.Purchase on account6.Sell on purchase 7.The balance sheet8.Revenue principle9.Matching principle10. Results of operation11. Financial position12. Accounts receivab

37、le13. Service revenue14. Uncollected accounts第54页/共65页 1. Accounting Basis Two basis ways used for accounting measurement ( in revenues & expenses): -accrual basis -cash basis第55页/共65页 Cash basis (not acceptable in practice) Revenues and expenses are recorded when cash is received or paid. There are not receivables, payables and depreciation in a business based on cash basis. Required: Whats the disadvantage of this basis?第56页/共65页 accrual basis ( popular in practice) Revenues and expenses are recorded when the releva