会计学专业英语课件

1、accounting english yang yaxi why do you take the course of accounting english? what are the learning objectives of accounting english? is accounting english difficult?suggestions for study previewing the text is very important. an english chinese dictionary of accounting，英汉双解财会词典，英汉双解财会词典，外语教学与研究出版社

2、，外语教学与研究出版社， 英英 p.h. collin, adrian joliffe 编，张炜等译，编，张炜等译，2002年年9月月第第1版版chapter 1accounting:the basis for decisionslearning objectives explain the definition of accounting; understand the basic function of accounting; ascertain the users of accounting information and know why they need the informati

3、on; understand the types of accounting information; have a general idea of the professional fields of accounting and their duties. learn the accounting terms in this chapter and use them in the translation task. accounting 会计（学）会计（学） accountant 会计师会计师 bean counter 数豆子的人数豆子的人 different expressions ab

4、out “ 企业企业” in english businessenterprisefirm company corporation definition of accounting accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, and analyses and interprets its results,

5、 with monetary unit as its main criterion. accounting: information for decision making the primary objective of accounting to provide information that is useful for making decisions.users of accounting informationexternal usersinternal usersusers of accounting informationinternal users of accounting

6、 information question: how to define internal users of accounting information? who are internal users of accounting information? which decisions made by the management ？internal users of accounting information owe 欠债欠债 owe to sb. 欠某人的债欠某人的债 meet = pay off 偿还偿还 mature = be due v.到期到期 maturity n.到期到期

7、inventory = stock 存货存货 expense 费用费用 revenue 收入收入 earnings = profits 利润利润 plant 工厂，植物，机器设备工厂，植物，机器设备internal users of accounting information question: which decisions are to be made by internal users except for management?external users of accounting information question: how to define external users

8、 of accounting information? who are external users of accounting information? could the accountant provide accounting information to meet the needs of diverse users? who are the two primary external users of accounting information?external users of accounting information 课后自学课后自学p7第第1段段 question: wh

9、ich decisions are to be made by external users ?objective of external financial reporting what is the objective of external financial reporting? operation performance 经营成果经营成果 financial position 财务状况财务状况 cash flow 现金流现金流 return of investment 投资回收投资回收 return on investment 投资回报投资回报 课后自学课后自学p8第第2和第和第4段

10、段 练习：练习：p13 exercises 1types of accounting information financial accounting management accounting tax accountingfinancial accounting financial accounting information describes the financial position (财务状况财务状况), result of operation (经营成果经营成果), and cash flow (现金流现金流) of an economic entity. question: w

11、ho use the financial accounting information? income tax returns 纳税申报纳税申报 prepare income tax returns编制纳税申报编制纳税申报 general-purpose accounting information 通用会计通用会计信息信息 management accounting question: whats the purpose of management accounting? 课后自学课后自学p5第第5段段tax accounting question: what functions does

12、tax accounting encompass? confirm to/with 与与相一致相一致 minimize the tax burden 使税负最小化使税负最小化 private accountingpublic accounting accounting for governments and nonprofit organizationspublic accounting cpa (certified public accountants) cpa firm 普华永道普华永道(price waterhouse coopers，pwc) 安永安永(ernst&young，

13、e&y) 毕马威毕马威(kpmg) 德勤德勤(deloitte touche tohmatsu，dtt) 安达信安达信(arthur andersen)(已倒闭已倒闭) enron the primary services offered by cpa auditing income tax services management advisory (consultancy or consulting) servicesprivate accounting management accountants 管理会计师管理会计师 the institute of management acc

14、ountants（美国管理会计师协会美国管理会计师协会 ，简称，简称ima ） certified management accountant (美国注册美国注册管理会计师，简称管理会计师，简称cma) controller 总会计师，会计主管总会计师，会计主管 treasurer 财务主管财务主管 cfo what are the responsibilities of accountants at the private business?the responsibilities of accountants at the private business recording transa

15、ctions and preparing financial statements design of accounting system cost accounting internal control and auditingaccounting for governments and nonprofit organizationsaccounting ethic accountants have a significant responsibility to the public. why? ethics are beliefs that distinguish right from w

16、rong. they are accepted standards of good and bad behavior. many professional organization have codes of ethics or professional conduct that direct the activities of their members. aicpas code of professional conduct chinese certified public accountants code of professional ethics questions 1. what

17、is accounting? 2. what are the three types of accounting information? 3. whats the difference between accounting and bookkeeping? 4. how do accountants perform their work?questions 5. define the internal and external users of accounting information. 6. identify at least five types of managers who ar

18、e internal users of accounting information. 7. explain how does each group of information users apply accounting information.questions 8. what are the three broad areas in the fields of accounting? 9. what are their difference? 10. why are professional ethics crucial in accounting? 11. what are the

19、three forms of business organizations?chapter 2theoretical frameworkunderliying financial accountinglearning objectives know the conceptual framework for financial reporting know the qualitative characteristics of accounting information describe the elements of financial statements understand the ba

20、sic assumptions and the basic principles of accounting learn the accounting terms in this chapter and use them in the translation task.accounting theory what does accounting theory consist of ? where do they come from?nature of a theoretical framework (conceptual framework)definition of a conceptual

21、 framework the conceptual framework is a coherent system of interrelated objectives and fundamentals that is expected to lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and reporting. enhance the understandability and comparability of financi

22、al reporting solve the new and emerging practical problems contribute to the development and application of accounting standards roles of a conceptual framework 美国财务会计准则委员会美国财务会计准则委员会(fasb)发布的系发布的系列概念公告是迄今为止最完整、最系统的列概念公告是迄今为止最完整、最系统的概念框架研究成果。概念框架研究成果。established in 1973.supported by the financial ac

23、counting foundation（财务会计基金（财务会计基金 ）.seven full-time, independent voting members serving for 10 years.members not required to be cpas. statement of financial accounting concepts, sfac, 财务会计概念公告财务会计概念公告 statement of financial accounting standards, sfass, 财务会计准则公告财务会计准则公告 interpretation of the sfass, 财

24、务会计准则财务会计准则解释解释美国财务会计概念公告一览表美国财务会计概念公告一览表 sfac no.1 objectives of financial reporting by business enterprise sfac no.2 qualitative characteristics of accounting information sfac no.3 elements of financial statements of business enterprise（被（被sfac no.6取代）取代） sfac no.4 objectives of financial reportin

25、g by nonbusiness organization sfac no.5 recognition and measurement in financial statement of business enterprise sfac no.6 elements of financial statements（取代（取代sfac no.3和部分修订和部分修订 sfac no.62） sfac no.7 using cash flow information and present value in accounting measurements（对（对sfac no.5第第67段进行修订）段

26、进行修订） it is expected to serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the provision of evenhanded financial and related information that is useful in assisting capital and other markets to function efficiently in allocating scarce

27、resources in the economy.former is international accounting standards committee ( iasc,国际会计准则委国际会计准则委员会员会)， established in 1973 to narrow the range of differences in accounting standards.ias (international accounting standards )reorganized into iasb in 2001. ifrs (international financial reporting s

28、tandards )the new iasc structure ifrs foundation (ifrs基金会基金会) iasbifricinternational financial reporting interpretations committee（国际财务报告解释委员会）（国际财务报告解释委员会）framework for the preparation and presentation of financial statements it was approved by the iasc in april 1989 for publication in july 1989, a

29、nd adopted by the iasb in april 2001. objectives of financial reporting building blocks for the conceptual framework qualitative characteristics of accounting information and elements of financial statements a bridge between the first level and the second level recognition and measurement concepts r

30、ecognition 确认确认 measurement 计量计量 accounting assumptions 会计假设会计假设 accounting principles 会计原则会计原则 constraints 制约因素制约因素structure of conceptual frameworkfirst level: basic objectivessecond level: fundamental conceptssecond level: fundamental concepts qualitative characteristics of accounting information

31、figure 2-2 in p16 hierarchy 等级制度等级制度 pervasive 普遍的普遍的 threshold 门槛、起点、开端门槛、起点、开端 criterion 评判的标准、尺度评判的标准、尺度relevance to be useful, information must be relevant to the decision-making needs of users. information has the quality of relevance when it influences the economic decisions of users by helpin

32、g them evaluate past, present or future events or confirming, or correcting, their past evaluations. elements of financial statements (sfac no.6) assets assets 这个词表示资产时一定要用复数形式，即词尾要有这个词表示资产时一定要用复数形式，即词尾要有 “s”。如果。如果不用复数形式，就成为不用复数形式，就成为“宝物，天赋、技能宝物，天赋、技能”的意思。的意思。 liabilities equity revenue expenses gai

33、ns losses elements of financial statements (framework for the preparation and presentation of financial statements, iasb)assetsliabilitiesequityincomeexpenses我国的企业会计准则我国的企业会计准则基本准则基本准则对会计要素的规定对会计要素的规定 assets liabilities owners equity revenues expenses profitthird level: recognition and measurement c

34、oncepts basic assumptions basic principles constraintsbasic assumptionseach economic organization is an accounting entity and must be kept separate and distinct from its owners, creditors, and other entities.accounting entity assumption the business will remain in operation in the foreseeable future

35、. going concern assumptionall transactions should be measured in money form.it implies the stable-money-unit assumption.it makes the information reliable &comparable. money unit assumption the life of business should be divided into short ones of equal length.it makes it easier to make financial

36、 statements and satisfies theaccounting information users need ofknowing the current conditions of the business. periodicity assumptionquestions: 1. ( )are the preconditions of identifying, measuring, recording and reporting economic transactions. 2. ( ) assumption implies the life of business shoul

37、d be divided into short ones. 3.( ) assumes the business will continue for a quite long time. 4. ( ) limits the economic data in the accounting system to data related directly to the activities of the business. 5.( ) requires that money be used as the basic measuring unit . in fact ,it also implies

38、the ( ) assumption. accrual basis principle implies that revenue and expenses are recorded when they occurs but not when cash is received or paid.accrual basis principleall goods and services purchased by an enterprise are recordedat acquisition cost and appear on financial statement at cost. histor

39、ical cost principle historical cost 历史成本历史成本 replacement cost 重置成本重置成本 net realizable value 可变现净值可变现净值 current value 现值现值 fair value 公允价值公允价值accounting measurement bases mainly comprise:realization principleunder the realization principle, revenues should be recognized at the time goods are sold or

40、services are rendered. matching principleunder the matching principle, revenue for a period is matched with the expenses incurred in generating the revenue.full disclosure principlefinancial statements and their accompanying notes should contain all relevant information a reader needs to understand

41、the financial condition and performance of a business. cost benefit relationship materiality conservatismconstraintscost benefit relationshipaccountants should weigh the benefit derived from the information against the cost of providing that information. the benefits should exceed the costs.material

42、itythe word “materiality” refers to the relative importance of an item.accountants should consider the relative importance of any transactions.conservatismaccountants should be conservative in choosing the one that has the least favorable impact on net income when there are two or more alternative a

43、ccounting methods. questions: 1. ( ) implies accountants should be conservative in choosing the one that has the least favorable impact on net income when there are two or more alternative accounting methods. 2. under ( ), revenues should be recognized at the time goods are sold or services are rend

44、ered. 3. under ( ), when the business provides a service, makes a sale, or incurs an expense, the accountant must enter it into the journal, whether or not cash has been received or paid. 4.( ) requires financial statement should offer adequate information.case china security regulatory commission (

45、csrc) requires the listed companies disclose their annual reports within 4 months after the end date of each accounting period. a student major in accounting , argued, “ nowadays, timeliness is a vital characteristic of information. information provided 4 months later is useless because the situatio

46、n have changed greatly.” do you agree or not? why?the accounting regulation system in chinaaccountinglawnpcministry of financeaccountingstandards for business enterprisespecificstandardsbasicstandardenterpriseaccountingsystemapplying guide ofaccountingstandards basic standardconcepts framework of fi

47、nancial accounting (cf) function: conduct formulating specific standards我国的企业会计基本准则我国的企业会计基本准则general provisions 总则总则qualitative requirements of accounting information会计信会计信息质量要求息质量要求 assets 资产资产liabilities 负债负债owners equity 所有者权益所有者权益revenues 收入收入expenses 费用费用profit 利润利润accounting measurement 会计计量会

48、计计量financial reports 财务会计报告财务会计报告supplementary provision 附则附则 specific standardsgenerally acceptedaccounting principles (gaap) function: guidelines to govern the conduct of accountants securities and exchange commission (sec，美国证券交易委员会美国证券交易委员会) the federal agency that has authority to determine gaap

49、 for public companies whose stock is traded on stock exchange. in essence, the sec has acquiesced （默许）（默许）its role to to establish gaap to the fasb.financial accounting standards board (fasb，美国财务会计准则委员会，美国财务会计准则委员会) a private, not-for-profit organization. the fasb follows due process （充分程序充分程序 ）rule

50、s and seeks public input at various points in gaap development through “exposure drafts”.early standard settingevolution of standard-setting process1938 - 1959: committee on accounting procedures (cap) 会计程序委员会会计程序委员会1959 - 1973: accounting principles board (apb) 会计原则委员会会计原则委员会accounting research bul

51、letins and opinions 会计研究公告与意见会计研究公告与意见established in 1973.supported by the financial accounting foundation（财务会计基金（财务会计基金 ）.seven full-time, independent voting members serving for 10 years.members not required to be cpas. statement of financial accounting concepts, sfac, 财务会计概念公告财务会计概念公告 statement of

52、 financial accounting standards, sfass, 财务会计准则公告财务会计准则公告 interpretation of the sfass, 财务会计准则财务会计准则解释解释fasbs standard-setting process identification of problem. the task force (专题研究组专题研究组 ). research and analysis. discussion memorandum (讨论备忘录讨论备忘录 ). public response. exposure draft (征求意见稿征求意见稿 ). pub

53、lic response. statement issued.former is international accounting standards committee ( iasc,国际会计准则委国际会计准则委员会员会)， established in 1973 to narrow the range of differences in accounting standards.ias(international accounting standards )reorganized into iasb in 2001. ifrs (international financial report

54、ing standards )the new iasc structure ifrs foundation (ifrs基金会基金会) iasbifric（国际财务报告解释委员会）（国际财务报告解释委员会）questions 1. the accounting elements include ( ), ( ), ( ), ( ) , ( ) and ( ). 2. net income is the ( ) of revenue over expenses for the accounting period. 3. what examples can you tell other studen

55、ts to help them understand what an accounting entity is ?game: have a guess each student should give an example of the qualitative characteristics of accounting information, basic assumptions , the basic principles or constrains of accounting but dont say the answer. then the rest of the class can g

56、uess. chapter 3accounting cyclelearning objectives understand the definition of accounting cycle; have a general idea of the complete accounting process; understand the rules of double-entry accounting; learn the accounting terms in this chapter and use them in the translation task. definition of ac

57、counting cyclethe sequence of accounting procedures used to record, classify, and summarize accounting information in financial reports at regular intervals and the procedures must be repeated in the same order during each accounting period.key words, phrases and special terms entry 分录分录 make an or

58、accounting entry closing entry 结账分录结账分录 contra entry 抵销分录抵销分录 adjusting entry 调整分录调整分录 entry price 入账价格入账价格 entry document 记账凭证记账凭证key words, phrases and special terms journalize 登记日记账登记日记账 journal 日记账，序时账日记账，序时账 journal entry 日记账分录日记账分录 cash journal 现金日记账现金日记账 post 过账过账 ledger accounts 分类账分类账 accou

59、nt 账户账户 an account is a record based on the items of accounting elements, representing an increase or a decrease and the result of those items. trial balance 试算平衡表试算平衡表steps of the accounting cycle1.analyze 1.analyze transactionstransactions2.journalize2.journalize3.post3.post6.prepare financial 6.p

60、repare financial statementsstatements5.close 5.close 4.adjust4.adjustsource documentsjournal entry ledger accountstrial balanceincome statement accountsbalance sheet income statementetc the mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more account