杭州电子科技大学信息工程学院面试答辩ppt课件

1、杭州电子科技大学信息工程学院面试争辩毛亦奇Monash University2021.04.09.个人简历 姓名：毛亦奇出生年月：1983.11毕业院校：Monash University专业学历：会计、商法双硕士 籍贯：浙江衢州. 2001.09 2005.07 大连大学 工商管理学士、英语辅修毕业证 2006.07 2021.03 Monash University 会计、商法双硕士 教育背景.获奖荣誉及证书技艺2002 2003 大连大学 综合三等奖学金2003 2004 大连大学 优秀班干部 国家大学英语六级，雅思7分国家大学计算机二级 MYOB 会计软件培训证能熟练运用多种会计软件，

2、如：MYOB、QuickBooks等 .课程设置 Master of Professional Accounting Introductory accounting and financial information systems Quantitative methods Economics Accounting information systems and financial modelling Business finance Financial accounting Management accounting Auditing and assurance Advanced finan

3、cial accounting .课程设置 Master of Business Law Business law Corporations law and trust Taxation law Asian business law International trade law Human resources management law Corporate environmental responsibility.任务阅历 2021.11 2021.02 Australia Gas Light Company 应收账款人员 Receiving remittance advices from

4、 customers; Clarifying payments into different systems, i.e. SAP, SAP R3, Alsis, Elsis, Hub, CGB. Calling customers or sending to enquire about right contract account numbers in case cant allocate them into systems; Following up EFT payments; Involving in some tasks such as handling with missing pay

5、ments, dealing with customer specific inquires.任务阅历 2021.06 2021.10 Small Business Works 会计助理 Processing daily operation documents and entering transactions; Preparing the Cash Journal and Bank Journal; Responsible for detailed ledger preparation; Ensuring accurate records for taxation and audit pur

6、poses; Handling account receivable and payable; Performing bank reconciliation; Assisting in financial report and statement preparation; Analysing financial data and statements; Handling tax calculation and declaration; Summarising monthly GST activities; Preparing quarterly BAS and dealing with tax

7、 return issues. .任务阅历 2006.09 2021.04 Active Display Group 会计助理(兼职) Utilizing MS office, MYOB to effectively manage accounts and producing reports for management; Managing and verifying accounts, ensuring accuracy and completeness of data; Generating half yearly financial statements, year-end adjust

8、ments and other associated working papers for reporting issues; Understanding client needs and resolving their business problems; Participating in discussions and meetings to improve workflow and streamline operations; Answering clients enquires over the phone in relation to their tax issues; Assist

9、ing clients with preparation and lodgment of income tax returns.教学方案 根本原那么 服从学院的教学安排 课程创新 可进展双语教学 尝试会计教学的国际化 .试讲：根底会计实际 什么是会计？ 会计的本质是一种价值管理活动，是人们对再消费过程 中的价值运动进展管理的一种实际活动，是经济管理的重要组成部分。也就是说，会计是利用价值方式对财富物资进展管理的活动。 “Accounting is the process of identifying, measuring and communicating economic informati

10、on to permit informed judgements and decisions by users of the information (American Accounting Association).会计信息的运用者 内部 企业管理者Managers Require information for planning, organising and running the entity for owners 外部 投资者和潜在投资者 (Owners/Potential Owners ) 政府各职能部门 (Regulators /Government Agencies) 债务人(

11、Creditors) 企业职工 (Employees/Unions) 竞争者 (Competitors) .会计的两种处置方法 收付实现制 (Cash Accounting) 收付实现制是指以款项收到和付出为规范，来记录收入的实现和费用的发生。凡是本期收到的收入和支出的费用，不论能否应归属于本期，都作为本期的收入和费用；反之，凡是本期尚未收到的收入和尚未支出的费用，即使应归属于本期，也不作为本期的收入和费用 Records revenues and expenses at the time the cash is received or paid The cash flow may be in

12、 a different accounting period to when the transaction occurred.会计的两种处置方法 权责发生制 (Accrual Accounting) 权责发生制是指以权益或责任的发生为规范，来确认收入和费用。凡是应属于本期的收入和费用，不论款项能否收付，均作为本期的收入和费用入账；不属于本期的收入和费用，即使款项已在本期收付，也不作为本期的收入和费用。 Records revenues and expenses when transaction occurs At this time the revenue has been earned a

13、nd the expenses have been incurred Also includes non-cash expenses (depreciation; bad and doubtful debts).会计信息的报告 Reporting Accounting Information to Internal Users Managers demand tailored reports to meet their information needs Specific reports often generated upon the request of Management Report

14、ing Accounting Information to External Users Special Purpose Financial Reports Special reports prepared for the information needs of specific external users ( e.g., an application for a bank loan ) General Purpose Financial Reports Generic reports prepared to meet the varying information needs of a

15、range of external users Most common reports viewed by external users (e.g., the annual reports prepared by listed public companies).财务报告 主要财务报表有： 资产负债表 Balance Sheet 反映企业某一特定日期财务情况的会计报表 利润表 Income Statement 反映企业在一定会计期间的运营成果的会计报表 现金流量表 Cash Flow Statement 反映企业在一定期间内现金的流入和流出的情况的报表 一切者权益变动表 Statement o

16、f Changes in Equity 反映构成一切者权益的各组成部分当期的增减变动情况的报表.会计要素会计要素包括：资产、负债、一切者权益、收入、费用和利润 资产：是指过去的买卖或事项构成的并由企业拥有或控制的经济资 源，该资 源预期会给企业带来经济利益。 企业的资产按其流动性可分为流动资产、长期投资、固定资产、无形资产和其他资产。 负债：是指过去的买卖、事项构成的现实义务，履行该义务估计会导致经济利益流出企业。 负债按其流动性分为流动负债和长期负债。 一切者权益：是指投资者对企业净资产的一切权，其金额为资产减去负债后的余额。一切者权益包括实收资本或股本、资本公积、盈余公积和未分配利润等。 .资产的定义和确认规范 The essential components of the definition criteria are: Future economic benefits (service potential) Potential to contribute, directly or indirectly, to the flow of cash to the entity Control by t