会计英语培训

1、course titlean introduction to accountingthe lecturer & producer: elina zhang11/28/2021learning objectivesnunderstand an information system of accountingnapply generally accepted accounting principlesnunderstand financial statementsnuse these accounting elementsnuse the accounting equationnunder

2、stand accounting and its environment11/28/2021main contentsn1.1 accounting is an information systemn1.2 forms of organizationn1.3 the framework(结构、体制） for the preparation and presentation of financial statementsn1.4 understanding of financial statementsn1.5 accounting and its professionn1.6 accounti

3、ng elements and using the accounting equationn1.7 ethics（伦理、规范） in accounting11/28/20211.1 accounting is an information systemnaccounting the system that measures business activities, processes information into reports and communicates these findings to decision makersnbookkeeping记帐、簿记 the part of a

4、ccounting that records transactions and eventsnusers of accounting information investors and creditors, government, labor unions, and general public accounting information11/28/20211.2 forms of organizationnsole proprietorship（独资企业） owned by one individual not a legal entity, unlimited liabilitynpar

5、tnership（合伙企业） differ from a sole proprietorship in that in has more than one ownerncorporation（公司） incorporated under local law as a separate entity（单独实体） limited liability, shares or stick11/28/20211.3 the framework for the preparation and presentation of financial statementsnthe need for a harmon

6、ization（调和、融合） of accounting standards different countries have different accounting models international accounting standard committee (经：iasc) international accounting standard board (美：iasb)11/28/2021nframework for the preparation and presentation of financial statements objectives of financial s

7、tatements and underlying assumptions（会计基本假设） qualitative characteristics of financial statements elements of financial statements concepts(概念）of capital and capital maintenance11/28/2021nsome important principles (1) distinguishment between capital expenditure and revenue expenditure principle objec

8、tivity principle cost principle relevance principle substance over form principle. comparability principle 11/28/2021nsome important principles (2) timeliness principle matching principle the understandability principle consistency principle materiality principle conservatism principle11/28/20211.4

9、understanding of financial statementsnbalance sheet assets (tangible and intangible) liabilities owners equitynincome statement income revenue and gain expense11/28/2021nstatement of owners equity/statement of retained earnings(留存收益）ncash flow statement reports cash inflows and outflows in three gro

10、ups: operating activities, investing activities, and financing activities11/28/20211.5 accounting and its professionnaicpa institute of certified public accountantsinstitute of certified public accountantsncicpa chinese institute of certified public accountingndifferent classifications（分类、分组） financ

11、ial accounting, managerial accounting, tax accounting financial, managerial, taxation, accounting private accountants, public accountants, government accountants11/28/20211.6 accounting elements and using the accounting equationnwhat is accounting equation accounting elements assets = liabilities +

12、owner”s equity net income (net loss) = revenues expenses assets = liabilities + owner”s equity +(revenues - expenses)11/28/2021neffects of transactions on the accounting equation every transaction affects at least two items in the accounting equation the accounting equation remains in balance after

13、each transaction revenues and owner investments increase owners equity11/28/20211.7 ethics in accountingnsome basic ethical standards integrity confidentiality competence objectivity11/28/2021vocabulary （1）naccounting会计、会计学nbookkeeping记账,簿记,管账 nrelevance关联性 nobjectivity客观性nfeasibility可行性 nincome sta

14、tement/profit and loss account损益表nbalance sheet资产负债表ncash flow statement现金流量表nasset资产nliability负债11/28/2021vocabulary （2）nowners equity / capital所有者权益/资本nrevenue收入nexpense费用nincome收入ngenerally accepted accounting principles 一般会计原则nfinancial accounting standards board (fasb)nentity concept会计主体ncost p

15、rinciple成本原则ndepreciation折旧ngoing-concern持续经营11/28/2021vocabulary （3）nstable-monetary-unit稳定货币单位nmatching principle配比原则nfull-disclosure principle充分披露原则nconsistency principle一贯性原则nmateriality principle重要性原则nconservatism principle谨慎性原则ndouble-entry system复式记帐系统namerican institute of certified public accountants (aicpa)美国注册公共会计师协会 nchinese instit