Accounting-English汇总整本书电子教案全套课件完整版ppt最新教学教程最全教材课件

1、Accounting EnglishUnit OneLearning Objectives Unit Oneto describe the information system of accounting;to describe the profession of accounting;to state the accounting equation;to describe financial statements;to describe professional ethics in accounting. What is accounting? Is accounting important

2、 to you? Yes, accounting is important in your personal life as well as your career, even though you may not become an accountant.Warming-up Unit OneVocabulary Unit Oneaccountingaccountantbookkeepingenterprisebusinessdecision makingtransactioninvestorcreditorasset会计，会计学会计师，会计从业人员簿记企业商业，企业制定决策交易，经济业务投

3、资者债权人资产Vocabulary Unit Oneliabilityowners equity / capitalrevenueexpenseincomedouble-entry systemAmerican Institute of Certified Public Accountants (AICPA)Chinese Institute of Certified Public Accountants (CICPA)负债所有者权益收入费用收益复式记账美国注册会计师协会中国注册会计师协会Vocabulary Unit Onefinancial accountingmanagerial acc

4、ountingtax accountingaccounting equation business transactionethics of accounting财务会计管理会计税务会计会计等式经济业务会计执业道德Notes Unit OneClassify the effects of similar transactions in a manner that permits determination of the various totals and subtotals useful to management and used in accounting reports. 按照一定的方

5、法将相似商业交易的影响进行分类，并将其加总或部分加总，以便提供给管理层和编制会计报告。The development of corporation also created a new social need the need for an independent audit to provide some assurance that managements financial representations were reliable. 同时，公司的发展产生了一项新的社会需求，即需要独立审计针对企业管理部门所呈报的财务报表是否可靠提供相应的鉴证。Notes Unit OneCertifie

6、d Public Accountant(CPA) 注册会计师。他们是有资格执行审计业务的专业人员，一般需满足三个方面的条件才能获得这种资格：（1）接受过专业教育，通常要有本科学历，有的国家甚至要求更高的学历; (2)具有一定期限的会计或审计工作经验；（3）通过由专业会计团体举办的统一考试。 注册会计师在英国及英联邦国家称为CA，即Chartered Accountant.American Institute of Certified Accountants 美国注册会计师协会，简称AICPA，是美国全国性的民间会计专业团体，负责制定会计师执业标准和规则，进行会计方面的科学研究并出版一些会计学刊

7、物，组织并为会员提供继续教育的机会，组织一年两度的注册会计师统一考试，在国际上有较大影响。Notes Unit OneThe set of accounting items and the establishment of accounts, the record of business, the preparation of report and the calculation of all economic index are all based on accounting equation. 会计科目的设置和账户的建立，经济业务的记录，报告的编制，以及各经济指标的计算等等，都是以会计等式

8、为依据的。Accountants have a responsibility to report favorable as well as unfavorable information and to refrain from taking actions which undermine an organizations legitimate and ethical objectives. 会计有责任报告与企业相关的全部信息，包括有利的和不利的信息，同时要抵制那些破坏企业的合法性和道德宗旨的行为。Notes Unit OneDecisions made on information provi

9、ded by accountants can materially affect the lives of lives of clients and others, often referred to as third parties, which include employees, creditors, investors, suppliers, customers, government and the general public. 会计决定披露哪些信息可能对企业客户或其他人（我们称之为第三方）的生活产生重大影响。第三方包括雇员、债权人、投资者、供应商、顾客、政府和公众。Assets:

10、 current assets, non-current assets; fix assets, intangible assets, etc. 资产可以分为流动资产和非流动资产；固定资产和无形资产等。Exercises Unit OneII. Term Study. Match the terms in column A with the definitions in column B.AB1. accounting2. public accountant3. Certified Public Accountant4. private accountant5. objectives of f

11、inancial accounting6. government accountantA. provide useful information for decision-makingB. person must pass a series of examinations and meet certain other requirementsC. work for one employer and offer services such as accounting, budgeting, and internal auditingD. audit tax returns and accumul

12、ate financial information for federal, provincial, and municipal agencies.E. the language of businessF. offer auditing, management advisory, and tax servicesExercises Unit OneIII. Decide whether the following statements are true or false. Write T for true and F for false.( )1. Accounting is another

13、word for bookkeeping. ( )2. Accounting provides financial information that is only useful to a business management.( )3. Financial accounting focuses primarily on external users of financial information.( )4. Management accounting is directly concerned with stockholders and creditors. ( )5. Creditor

14、s are interested in financial information in deciding whether to make additional loans to the business. FFFTFExercises Unit OneIV. Choose the best answer.1. Which of the following describe accounting? A.is language of business B.is an information system C.is useful decision making D.all of the above

15、2. Accounting is an information system that _. A.measures business activities B.processes information into reports C.communicates findings to decision-makers D.all of the above3. Accounting information is used by _. A.businesses B. government regulation agencies C.labor unions D.all of the aboveExer

16、cises Unit One4. A procedural element of accounting is _. A.planning B.control C.bookkeeping D.auditing5. Purposes of an accounting system include all of the following except _. A.interpret and record the effects of business transactions B.classify the effects of transactions to facilitate the prepa

17、ration of reports C.summarize and communicate information to decision makers D.dictate the specific types of business transactions that the enterprise may engage in6. An accounting process includes all of the following steps except _. A.analyzing B.planning C.classifying D.summarizingExercises Unit

18、OneV. Translate the following into English.1. 会计的作用是为决策提供财务信息。 The function of accounting is designed to provide financial information for decision making. 2. 会计系统是管理信息系统的重要组成部分。 Accounting systems are the very important part of management system of information. 3. 企业外部的有关人士包括业主、银行家、其他债权人、潜在投资者、工会、政

19、府机构和公众。 The related outsiders of a company include owners, bankers, other debtors, potential investors, labor union, the government and the public. Exercises Unit One4、专业会计师 professional accountant5、经济活动 business transactions6、会计信息 accounting informationExercises Unit OneVI. Translate the following

20、passage into Chinese. Many people and organizations use accounting information that accountants prepare in order to make sound decisions. Thats why it is important for these people to understand how this information is created. To facilitate communication, accountants establish regulations that busi

21、ness people can use to ensure they are talking about the same thing. Suppose, a bookstore sells books: when should the accountant record the sale at the moment the books are shipped (accrual accounting) or at the time the cash for these books is received (cash accounting)? Whether the store owner us

22、es the accrual basis accounting or the cash basis accounting rule is not important as long as a rule is established that requires the owner to disclose which system of rule is being used in the reporting process. All the rules of measurement for accounting are collected in one group and called Gener

23、ally Accepted Accounting Principles (GAAP).keyExercises Unit One 许多个人和组织为了做出正确的决策而使用会计信息。因此他们必须要理解这些会计信息是如何形成的，这一点非常重要。为了方便沟通，会计们建立了会计准则来确保在处理相同事项时能够使用。例如：一家书店售书，会计应于何时确认销售是在书被发出的时候（权责发生制），还是收到书款的时候（收付实现制）？使用权责发生制还是收付实现制并不重要，只要建立一种规则，要求店主披露在报告过程中所使用的方法即可。所有的会计衡量准则都被收集在一般公认会计原则中。backAccounting Englis

24、hUnit TwoLearning Objectives Unit Twoto name elements of financial statements;to describe relationship of elements of financial statements;to analyze business transactions and determine their effects in elements of financial statements;to record effects of business transactions on accounts in terms

25、of debit and credit five different types of accounts;to describe the rules of Double-entry Procedure.Warming-up Unit Two If a companys assets increase by $20,000 and its liabilities decrease by $5,000, how much did the owners equity increase or decrease?Vocabulary Unit Twojargonsacrificemortgageclai

26、mcontroversyinflowenhancementoutflowperipheraldouble-entry bookkeeping某一行业学科中专用的术语损失抵押要求；索赔论战，辩论；法律或财产价值的诉讼流入增强，促进流出外围的；外部的复式记账法Vocabulary Unit Twoaccounting equation fundamentalequilibrium会计等式基础的，基本的平衡，均衡Notes Unit TwoThe relationship between the accounting elements can be expressed in a simple mat

27、hematical form known as the accounting equation: assets = liabilities + owners equity. This equation shows that the assets of a business are equal to the liabilities and owners equity, it is the framework for the entire accounting process. 会计要素之间的关系用一个简单的数学等式，也就是我们所说的会计等式，可以表达为：资产=负债+所有者权益。这个等式表明了企业

28、的资产等于负债和所有者权益的总和,这是整个会计程序中的基本框架。Notes Unit TwoThe basic principle of double-entry bookkeeping is that very transaction has a twofold effect. In other words, a value is received and a value is yielded or parted with. Both effects, which are equal in amount, must be entered completely in the bookkeepi

29、ng records. 复式记账的基本原理是每一项交易活动都有双重的影响。换言之，有一项金额收入就必然有一项金额支出，两者金额相等必然完整记入账簿。double-entry accounting system 复式记账会计制度。即从两个方面反映一项经济业务，在借贷两方记录相等的金额。在公元1300年，意大利北部城市首先使用复式记账方法，1494年LPacioli所著的算术、几何和比例概要一书，是阐述复式记账法的第一本著作。复式记账技术的产生在会计发展史上具有重大意义。复式记账规则可以用会计恒等式来说明，即资产=负债+所有者权益。Notes Unit Twoaccounting conventi

30、ons 会计惯例。会计惯例指在长期的会计实践中逐渐形成的，为大家所接受的观念、方法和程序。有时可与 principles, concepts, postulates, assumptions 通用。accounting practice 会计实务。会计实务是指会计人员在日常工作中所使用的会计程序和方法；或指会计人员在其日常工作中的习惯做法，有时可能有悖于理论。accounting equation 会计等式，会计平衡式，也称 balance-sheet equation， 即资产=负债+ 所有者权益，是复式记账方法的理论依据。Exercises Unit TwoAnswer the follo

31、wing questions.1. What are the accounting elements?2. How to describe the accounting equation?3. Some students believe debits are good and credits are bad. Is it right? Why? Exercises Unit TwoII. Term Study. Match the terms in column A with the definitions in column B.AB1. assets2. liabilities3. equ

32、ity or net assets4. investments by owners5. distributions to owners6. comprehensive income7. revenues8. expenses9. gains10. losses A. landB. losses from incidental transactions of an entityC. change in equity of an entity from transactions and circumstances from non-owner sourcesD. residual interest

33、 in the assets of an entityE. increases in equity from peripheral transactions of an entityF. notes payableG. salesH. interest paid to bankI. distributions of Cash dividends to ownersJ. services received as investments by owners Exercises Unit TwoIII. Decide whether the following statements are true

34、 (T) or false (F). ( ) 1. Liabilities are things owned by a business. ( ) 2. Accounts payable are examples of current liabilities. ( ) 3. Revenues increase owners equity. ( ) 4. Whenever an expense is incurred, the owners equity will be decreased. ( ) 5. If revenues exceed expenses for the same acco

35、unting period, the entity is deemed to suffer a loss. ( ) 6. A=L+O.E. is the basic accounting equation. FTFTTTExercises Unit Two( ) 7. When an owner invests cash in a business, the asset and owners equity increase. ( ) 8. A business should be understood as an entity that is separate and distinct fro

36、m its owners, customers, and creditors. ( ) 9. Collection of an account receivable will increase an asset and decrease a liability. FTTExercises Unit TwoIV. Cases. 1. Prepare the entry required for each of the following transactions.1) Shares of capital stock were issued for $24,000 cash.2) Issued c

37、onvertible bonds for cash up to $150,000 due within three years.3) Purchased $2,300 of land on account.4) Sold merchandise to a customer who agreed to pay within two months amounting to $18,000.5) Converted a bond payable $80,000 into common stock.6) Paid salaries of $4,000 for this month.7) Purchas

38、ed a truck for cash $5,000.8) Declared a cash dividend of $7,000.9) Paid off the accounts payable $9,300 arising from the purchase of supplies.10) Cash was received for sales of goods, $851,000.11) Collected the account receivable of $23,000.12) Paid advertising for this quarter, $10,000.Exercises U

39、nit Two2. Explain sets of debits and credits existing in the accounts below. There are 5 transactions to be explained. Each set is designated by the number to the left of the amount. Cash Land Accounts Receivable Notes Payable Salaries Expenses Sales(1)10,000(2)20,000(3)15,000(4) 9,000Bal. 6,000(3)

40、15,000Bal. 15,000(5) 60,000(1) 10,000Bal. 50,000(2) 20,000Bal. 20,000(4) 9,000Bal. 9,000(5) 60,000Bal. 60,000Exercises Unit Two3. Record the transactions directly in the T-accounts that follow, using the information given below. Tom has just begun a new small repairs business called the Wheelers Rep

41、air Shop, and the transactions completed by the business are as follows: 1)Mr. Wheeler sold a personal investment in Southem Cable stock for $1,921 and began his business by depositing $1,830 of the proceeds in a bank account opened in the name of the business. 2) Paid three months rent in advance o

42、n the shop space, $670. 3) Completed repair work for customers and collected cash therefore, $500. 4) Purchased additional repair equipment on credit from Comet Company, $420. 5) Completed repair work on credit for Fred Baca, $170. 6) Paid the local radio station $79 for an announcement of the shop

43、opening.Exercises Unit Two Cash Accounts Receivable Prepaid Rent Repair Equipment Accounts Payable Accounts PayableTom, Capital Tom, Withdrawals Repair Services Revenue Advertising ExpenseAccounting EnglishUnit ThreeLearning Objectives Unit Threeto understand economic events and business documents;t

44、o make journal entries;to post journal entries to ledgers;to prepare a trial balance;to describe the need for adjustment;to make adjusting entries.Warming-up Unit Three In a computerized accounting system, the software automatically records and posts transactions. The ledger and supporting records a

45、re maintained in computerized master files. In addition, a work sheet is normally not prepared. So the accounting process that begin with analyzing and journalizing transactions and ends with summarizing and reporting these transactions is called the accounting cycle.Vocabulary Unit Threemulti-stepa

46、ccounting cyclesummarizearbitrarilyjournalizejournalledgertrial balanceaccrual basisadjustment多步骤的会计循环概述任意地记账日记账分类账试算平衡表权责发生制调整Notes Unit Threeaccounting period: 会计期间，亦称fiscal period 。根据持续经营假设，将不断循环的经营过程划分为适当的时间段落，而在每一段落结束时，办理一次结算，这种划分时间段落作为计算盈亏的时间单位，称为会计期间。会计期间可以与日历年度一致，也可以与日历年度不一致。 Posting is the

47、process of copying journal entry information from the journal to the ledger. 过账是将分录信息从日记账过入分类账的过程。Notes Unit ThreeThe equality of debits and credits in the ledger is tested periodically by preparing a trial balance, which lists the balance in each account after the posting process has been completed

48、. 总分类账的借贷平衡是通过定期编制试算平衡表来测试的，其中列出每个账户全部过账后的余额。To measure income, businesses must apply accounting principles and concepts, such as the accounting period, accrual-basis accounting, the revenue principle, and the matching principle. 为了衡量收入，企业必须采用一些会计原则和概念，如会计期间、权责发生制、收入原则、配比原则等。Notes Unit ThreeAccrual-

49、basis accounting requires the accountant enters the transactions when the business performs a service or incurs and expense. The effect of every transaction is recorded when the transaction occurs, not just when cash is received or paid. The accrual-basis accounting is the more accurate and common m

50、ethod used. 权责发生制对基础的会计要求在提供劳务和发生费用时记录经济交易。在交易发生时予以记录而不论款项是否收付。权责发生制更加精确而且常用。Notes Unit ThreeGAAP: General Accepted Accounting Principle 一般公认会计原则 1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。 一般通用会计原则是指适用于各个不同行业的企业的，包括从会计的基本概念、基本假设等基本原理到具体会计计量和编制财务报表的程序及方法的规定。通常一个国家的会计体系就是指一般通用会计。 一般可以分

51、为国际性和区域性的，如美国的叫US GAAP，中国的就是2006年新颁布的会计准则，一般由专门的会计准则委员会制定balance sheet: 资产负债表 反映特定时日财务状况的报表，反映资产总额等于负债总额加所有者权益的平衡关系，是主要的会计报表之一。Exercises Unit ThreeI . Decide whether the following statements are true or false. Write T for true and F for false.( )1.Journal entries are made before they have been enter

52、ed into the ledger accounts. ( ) 2.The posting reference column of a journal or ledger should not be empty until posting is done. ( ) 3.The equality of a trial balance means that there are no error made in the previous accounting procedures. ( ) 4.The trial balance would locate the following error:

53、A machine was purchased for cash but instead of crediting Cash, the credit was made to Accounts Receivable. ( ) 5.Steps 1-3 in the accounting cycle are completed at the end of each accounting period. TFTFFExercises Unit ThreeII . Choose the best answer.1. Traylor Company paid $2,850 on account. The

54、effect of this transaction on the accounting equation is to _. A.Decrease assets and decrease owners equity B.Increase liabilities and decrease owners equity C.Have no effect on total assets D.Decrease assets and decrease liabilities2. Note Payable has a normal beginning balance of $30,000. During t

55、he period, new borrowings total $63,000 and the ending balance in Note Payable is $41,000. Determine the payments on loans during the period. _. A.$74,000 B.$52,000 C.$134,000 D.Can not be determined from the information givenExercises Unit Three3. Which of these is (are) an example of an asset acco

56、unt? _. A.Cash B.Accounts receivable C.Investments D.All of the above4. Which of these statements is false? _. A.Increases in assets and increase in revenues are recorded with a debit B.Increases in liabilities and increases in owners equity are recorded with a credit C.Increases in both assets and

57、expenses are recorded with a debit D.Decreases in liabilities and increases in expenses are recorded with a debitExercises Unit Three5. The ending Cash account balance is $57,600. During the period, cash receipts equal $124,300. If the cash payments during the period total $135,100, then the beginni

58、ng Cash amount must have _. A.$68,400 B.$46,800 C.$181,900 D.Cannot be determined from the information givenExercises Unit ThreeIII. Case.Mike Cruse completed these transactions during April of the current year.Apr. 1 Began an engineering firm by investing cash, $15,000; drafting supplies, $700; and

59、 office and drafting equipment, $8,500. 2 Prepaid two months rent in advance on suitable office space, $2,100. 3 Paid the annual premium on an insurance policy taken out in the name of the business, $1,400. 4 Purchased drafting equipment, $580, and drafting supplies, $90, on credit. 9 Delivered a se

60、t of plans to a contractor and collected $3,000 cash in full payment. 15 Paid the draftsmans salary, $960. 16 Completed and delivered a set of plans to the City of Camden on credit, $7,800.Exercises Unit Three18 Purchased drafting supplies on credit, $40.19 Paid for the equipment and supplies purcha