会计英语概述课件

1、会计英语Accounting English 01 教材及参考教材1、上海财经大学出版社会计英语第四版、第三版 叶建芳 孙红星 2、清华大学出版社， 会计专业英语（第二版）黄东坡 1-11. 会计学基础（英文第9版），美罗伯特安东尼等著，清华大学出版社2. 财务会计（英文第6版），美沃特哈里森、查尔斯亨格著，清华大学出版社3. 中级会计（英文第12版），美基索等著，机械工业出版社1.立信英汉财会大词典，陈今池，立信会计出版社2.英汉双解财会词典（新版）【英】科林（Collin S.M.H.） 著；唐运冠译1.立信英汉财会大词典，陈今池，立信会计出版社2.英汉双解财会词典（新版）【英】科林（Co

2、llin S.M.H.） 著；唐运冠译 02 教学过程说明教学过程中的中西方会计差异的比较：1、会计核算形式的差异2、货币的时间价值观念3、具体科目设置4、中西方具体会计准则1-1Contents【Unit 】2134【 LESSON 】【 LESSON 】Recording Transactions【 LESSON 】Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle【 LESSON 】Accounting for cash, Trading Securities and

3、Receivable011-3 An Introduction to Accounting1、transaction n.交易；处理Related transactions 关联交易Transactions cost 交易成本Business transactions 经济业务；商业交易2、accounts n.帐目；会计账户；会计账簿Accounts manager 会计部经理Accounts receivables 应收账款Accounts payable应付账款Accounts department 会计部3、Statements n.报告；报表Accounting statement

4、会计报表=financial statement=statementsFinancial statements analysis 财务报表分析Combination statements 汇总报表；合并报表Suppliers statements 供应商对账单4、Trading securities证券交易=Trading of Securities5、receivable a.可接受的 n.应收账款Accounting receivable 应收账款 Notes receivable 应收票据Receivable turnover 应收账款周转率Contents【Unit 】6578【 LE

5、SSON 】【 LESSON 】Long-term Assets: Investments, Fixed Assets, Natural Resources and Intangible Assets【 LESSON 】Current and Long-Term Liabilities【 LESSON 】Owners Equity011-3 Inventories and Cost of Goods Sold6、inventory n.存货 Inventory cost 存货成本Zero inventories 零库存（JIT)Take inventory 实地清点盘存Inventory sy

6、stem库存系统 盘存制度7、assets n.资产Current assets 流动资产Fixed assets固定资产Intangible assets 无形资产Total assets 总资产Contents【Unit 】9【 LESSON 】011-3 Statements of Cash Flows2022/7/23Chapter 1An introduction to accounting2022/7/23Learning objectivesUnderstand an information system of accountingApply generally accepted

7、 accounting principlesUnderstand financial statementsUse these accounting elementsUse the accounting equationUnderstand accounting and its environment2022/7/23Main contents1.1 accounting is an information system1.2 forms of organization1.3 the framework for the preparation and presentation of financ

8、ial statements1.4 understanding of financial statements1.5 accounting and its profession1.6 accounting elements and using the accounting equation1.7 ethics in accounting2022/7/231.1 accounting is an information systemAccountingThe system that measures business activities, processes information into

9、reports and communicates these findings to decision makersBookkeepingThe part of accounting that records transactions and eventsUsers of accounting informationInvestors and creditors, government, labor unions, and general publicAccounting information1、Process vt. 处理；加工 n. 过程，步骤；程序；process management

10、 过程管理 ; 流程管理 ; 进程管理 ; 程序管理in the process of 在的过程中production process 生产流程2、 findings n. 发现，调查结果；检验发现的情况（复数）3、bookkeeping n. 记帐，簿记，登录账目；簿记学Commercial bookkeeping商业薄记 ; 商业簿记bookkeeping operation 簿记操作double-entry bookkeeping 复式簿记2022/7/232022/7/23Decision MakingEconomic EventsReports Exhibit 1-1 Financi

11、al statements report accounting information about resources, earning prospects, expected cash collections, incurred expenses, repayment ability, tax collection and negotiating wage agreements.2022/7/231、Economic Transactions =Economic Events =Business Transactions=Business Events. 2、creditor n.债权人；债

12、主；贷方，贷方金额 Trade creditor 应付账款 销货客户 Term creditors 短期负债 creditor right 债权3、earning n.收入，收益 earning capacity 盈利能力 expected earning 预期收益4、prospect n.预期；前途5、expected a. 预期的 expected return 预期收益 expected value 期望值6、incurred v.招致，遭受 Incurred expense 发生的费用；引致的开支2022/7/237、repayment n.偿还 loan repayment 贷款偿还

13、 extended repayment 延期还款 repayment period 还款期 repayment of principle 偿还本金8、tax collection 征税 tax revenue collection 税收征管 Levy tax=levy on 征收9、negotiation n.谈判；转让 business negotiation 商务谈判 contract negotiation合同谈判2022/7/231.2 forms of organizationSole proprietorshipOwned by one individualNot a legal

14、entity, unlimited liabilityPartnershipDiffer from a sole proprietorship in that it has more than one ownerCorporationIncorporated under local law as a separate entityLimited liability, shares or stock2022/7/231、sole a.唯一的，单独的 Sole agent 独家代理2、proprietorship n. n. 所有权sole proprietorship 独资企业 ;vested

15、proprietorship 投入资本proprietorship certificate 所有权证明书land proprietorship 土地所有权proprietorship deal 产权交易3、entity n.实体；本质 Business entity 企业实体 Accounting entity 会计主体；会计单位 External entity 外部实体2022/7/233、liability n.责任；负债 Liability company有限公司 Limited liability 有限责任 Limited liability company 股份有限公司4、有限责任公

16、司 （LLC)limited liability company 股份有限公司 limited liability company=incorporated company Example: BYD CO.LTD5、partnership n.合伙，合股；合伙企业，合股经营公司 In partnership with 和.合伙（合作） Trading partnership 经营合伙人；运营合资人 Partnership enterprise 合伙企业；合资企业 Limited partnership 普通合股公司；有限责任合伙公司6、Incorporated a.合并的，组成法人组织的 In

17、corporated company 股份有限公司2022/7/231.3 the framework for the preparation and presentation of financial statementsThe need for a harmonization of accounting standardsDifferent countries have different accounting modelsInternational accounting standard committee (IASC) International accounting standard

18、 board (IASB)2022/7/231、presentation n.展示，描述；报告，报送2、harmonization n.和谐 harmonization mechanism 协调机制3、IASC（International Accounting Standard Committee) IASB(International Accounting Standard Board) International Accounting Standards Convergence 国际会计准则趋同2022/7/23Framework for the preparation and prese

19、ntation of financial statementsObjectives of financial statements and underlying assumptionsQualitative characteristics of financial statementsElements of financial statementsConcepts of capital and capital maintenance2022/7/231、Underlying a.潜在的；优先的，根本的underlying assets 标的资产 underlying retention 自负额

20、2、assumption n.假设，假定3、qualitative a.定性的，性质上的2022/7/23Some important principles (1)Business entity principleObjectivity principleCost principleGoing concern principleMonetary unit principleTime period principle2022/7/23Some important principles (2)Revenue recognition principleMatching principleFull d

21、isclosure principleConsistency principleMateriality principleConservatism principle2022/7/23Business entity principleEach entity must keep accounting records and prepare reports that distinct from those owner and other entity, also know as separate entity principle,Objectivity principleTransaction m

22、ust be recorded based on independent ,unbiased and verifiable evidence.Cost principleAll transaction based on cash amount receive or paid，also known as historical principleGoing concern principleUsers of financial statement assume that record reflect business is going to continue its operations as o

23、ppose to being closed or sold unless information is provided to the country2022/7/23Monetary unit principleTransactions are recorded based on a common currency and not just for change a value.Time period principleAn entitys activities are divided into specific time periods, such as a year，and report

24、ed on that basis. Also known as the Periodicity PrincipleRevenue recognition principleRevenue and related expenses are recorded when realized regardless of when cash is accurally received or Paid. Also known as the Realization PrincipleMatching principleRevenues and Expenses must be allocated to the

25、 period in which they were actually created2022/7/23Full disclosure principle Financial statements(including the notes)must report all relevant information about the operations and financial position of the entityConsistency principleAn entity must use the same accounting methods period after period

26、 so that the financial statement of succeeding periods will be comparable. Materiality principleAn amount may be ignored if its affect on the financial statement is not important to the users; also called cost-to-benefit constraintConservatism principle The least optimistic estimate should be select

27、ed when two estimate of amounts to be received or paid are about equally likely; it is better to understate than overstate values.2022/7/231、unbiased a.公正的，无偏见的2、verifiable a.可证实的，可检验的3、opposed a.相反的，敌对的as opposed to 与.截然相反，对照4、Monetary unit principle=Monetary measuring unit assumption 货币计量单位假设5.Com

28、mon currency 共同货币，统一货币Common currency area共同货币区In common currency 通用的2022/7/231.4 understanding of financial statementsBalance sheetAssets (tangible and intangible)LiabilitiesOwners equityIncome statementIncome revenue and gainExpenseThe income statement lists revenues and expenses and shows net inc

29、ome or net loss for a period of time , such as a month, or a year. Net income(Net loss)=Revenue-ExpenseThe IASBS Framework defines income as follows: Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities, th

30、at result in increase in equity, other than those relating to contributions from equity participants. The definition of income encompasses both revenue and gains, and revenue arises in the course of ordinary activities of an enterprise and is referred to by different names, such as sales, fees , int

31、erest, dividends royalties and rent. 2022/7/231、in the form of 以样的形式2、Inflow n. 流入； vi. 流入；货币回笼cash inflow 现金流入 ; 现金流入capital inflow资本流入 ; 资金流入3、result in 导致，结果是4、relate to 涉及，有关5、encompass vt. 包含6、dividends n.股息，股利；红利Accrued dividends应计股利 ; 应计股息Growth Dividends 增长分红; 增长红利Double Dividends双重红利 ; 双红利s

32、crip dividends票据股利 ; 负债股利Dividends Preference 优先分红权Deferred dividends 递延股息 ; 递延股利Bond dividends 债券利息 Interim Dividends 期中股息7、royalties n. 版税；稿酬royalties fees 专利费fees royalties特许权使用管理费royalties payable 应缴版权费 ;2022/7/23Expense are decreases in economic benefits during an accounting period in the form

33、of outflows or depletions of assets or incurrence of liabilities that result in decreases in equity, other than those relating to distributions to equity participants.1、depletion n. 消耗；损耗2、incurrence n. 招致；遭受Cost incurrence 成本流入net incurrence of liabilities 发生的负债净额2022/7/232022/7/23Statement of owne

34、rs equity/Statement of retained earningsExhibit 1-3, Example 1-1Cash flow statementReports cash inflows and outflows in three groups: operating activities, investing activities, and financing activities2022/7/23DifferenceType of Business organizationSole proprietorshipPartnershipCorporationEquity se

35、ction on the balance sheet is calledOwners equityPartners equityShareholders equtiyDistributions to owners are called?Withdrawals WithdrawalsDividendsWhen managers are also owners , their salaries are normally:Not an expenseNot an expenseAn expenseExhibit 1-3Example1-1Preparation of the income state

36、ment, statement of owners equity and balance sheet.2022/7/231、 firm n. 公司；商号 adj. 坚定的；牢固的；严格的；结实的Old Firm老字号firm price确定报价 ; 实盘brokerage firm经纪商 ; 经纪公司=brokerage housebrokerage n. 佣金；回扣；中间人业务trading firm贸易公司 ; 商行Collective firm集体企业 ; 合作企业The Firm律师事务所Accounting Firm 会计师事务所2、Rental n.租金收入，租金3、operati

37、ng expense经营费用，事业费= business expenses=overhead expense overhead n. 经常费用statement of operating expense营业费用表; 营业费用明细表indirect operating expense 间接经营费用2022/7/232022/7/232022/7/23 1、supplies n. 物资；物料Supplies inventory物料盘存 ；用品盘存Consumable Supplies消耗品 The cash flow statement reports cash receipts and paym

38、ents as well as cash inflows and outflows in three groups: operating activities, investing activities, and financing activities. The cash flow statement will be explained in Lesson 9 2、receipts n. 收到的款项，进款；收据；收条advance receipts预收款项 ; 预收款Ordinary receipts经常收入temporary receipts暂收款2022/7/231.5 accounti

39、ng and its professionAICPAInstitute of Certified Public AccountantsCICPAChinese Institute of Certified Public AccountingDifferent classificationsFinancial accounting, managerial accounting, tax accountingFinancial, managerial, taxation, accountingPrivate accountants, public accountants, government a

40、ccountants2022/7/231、managerial adj. 管理 管理的，管理人员的Managerial Competency 管理职能= Managerial Functions管理职能managerial accounting = managementaccounting管理会计2、 taxation n. 课税，征税；税款taxation payment税款taxation bureau税务局Taxation costs纳税成本Taxation Management税务管理 ; 税收管理 2022/7/232022/7/231、private accounting 专任会计

41、师，专任会计人员2、employer n.雇主 employee n.雇员，人业员工3、general accounting 普通会计General accounting office美会计总署缩GAOGeneral accounting report 会计总报告General accounting system通用会计制度4、budgeting n. 预算编制Budgeter n.预算编制人Budgeting system预算编制制度Budgeting process 预算编制过程Budgeting technique预算编制方法5、accumulate v.积累，累积。6、federal

42、a.联邦的；同盟的7、municipal a.市政的；市的。2022/7/231.6 accounting elements and using the accounting equationWhat is accounting equationAccounting elementsAssets = liabilities + owner”s equityNet income (net loss) = revenues expensesAssets = liabilities + owner”s equity +(revenues - expenses)2022/7/23Effects of

43、transactions on the accounting equationEvery transaction affects at least two items in the accounting equation The accounting equation remains in balance after each transactionRevenues and owner investments increase owners equityExample 1-2 Example1-2 Effects of transactions on the accounting equati

44、on and preparation of financial statements. Hilary Clapton, the owner of a professional practice, first creates a table like the one in Example 1-2. She then use the results to calculate net income earned during the month of May, her first month of operations. The following events occur during its first month, A. Hilary invested $50,000cash into the business. she also invest 10,000 equipment. B. She pay rent $1,600 for the