会计英语课件

1、Accounting EnglishJing ShutingFinancialAccountingManagement Department 课程内容简介 会计英语根据“应用型本科人才”的教育理念而开设，各个专业在大学英语授课结束后，在第5个学期开设专业英语课程，使学生获得用英语从事专业工作的基本能力。 本课程内容主要包括会计的理论概述，会计信息的归集与披露，会计要素，资产负债表、利润表和现金流量表等基本财务报表以及分析，内容为财务会计中应知应会的部分。课程结合实际案例，既吸收了西方会计理论与实务之精华，又符合我国会计发展的具体实践。 授课主要内容 会计理论基础 会计定义、内容；会计等式与会计

2、要素； T型账户，复式记账；日记账与分类账。 会计要素 财务报表及报表分析 资产负债表；利润表；现金流量表;财务报表分析资产收入负债费用所有者权益利润重点内 容1.资产Assets2.负债Liabilities3.所有者权益Owners Equity4.收入Revenue5.成本与费用Costs and Expenses6.利润Profit会计报表及分析 S&A会计要素Accounting Elements理论部分Accounting Theory1.Accounting:Information for Decision Making2.Accounting Equation Double-e

3、ntry Accounting 1.Financial Statements2.Analyzing Financial Statement 授课主要内容the definition of Accounting； T-account； Accounting cycle Contentsp2-5 教学总体目标通过本课程的学习，主要目标是让财务管理专业的学生掌握会计的基本术语，能够用英语表述会计概念及内容，能够读懂并分析英文会计报表。掌握用英语做账的实际操作能力，熟悉常用会计术语、符号。了解国际会计惯例、国内外会计准则不同之处。考核方式 听写、课堂表现、作业（30）书面考核： 闭卷考试（60）考勤（

4、10）总成绩 参考书目张其秀.会计英语基础会计. 2007 . 上海财经大学出版社孙耀远. 2007.财务会计英语 .外语教学与研究出版社劳伦斯，赖恩. 2003 .会计基础（第九版）（英文） .上海：立信会计出版社于久洪. 2005. 会计英语. 北京:中国人民大学出版社General Introduction to AccountingPart OneChapter 1 General IntroductionThe users of accounting informationIntroduction of AccountingTypes of accounting informatio

5、n1.1 New Words accountant 会计人员 Accounting terms 会计术语 Monetary unit 货币计量 Financial position 财务状况 criterion 评价的标准 diverse adj. 多种多样的 Enterprise / firm 企业 creditor 债权人，债主，贷方 regulatory 监管的，管制的 sales volume 销量 obligation 债务 merchandise 商品，货物 inventory 存货Key words1.2 What is the definition of Accounting?

6、Accounting Accounting is a “language. It is widely used to describe all types of business activities.Accounting is an information system. It provides necessary information to the management and those outside the firm to aid them in their decision making.Accounting is designed to record, classify and

7、 summarize financial and other economic information about firms, and analyses and interprets its results with monetary unit as its main criterion.The primary objective of accounting is to provide information that is useful for decision making purposes.1.3 Whats the functions of accountingFunction of

8、 accountingRecord、 classify and summarizeAnalyses and InterpretsProvide information1.4 How the economic activities flow into the accounting process?1.5 Types of accounting informationTypes of accounting informationFinancial accounting informationRefers to information describing the financial resourc

9、es, obligations, and activities of an economic entity.It is used primarily by investors and creditors, also used by managers and in income tax returns.It often is called “general-purpose” accounting information.Management accounting informationIt is used to assist management in operating the busines

10、s, making types of managerial decisions. such as: set companys overall goals; evaluate the performance of department and individuals; decide where to introduce a new line of products. Tax accounting informationA special field within accounting.Tax planning is the most difficult and important aspect

11、of tax accounting.How to minimize the income tax burden in a legitimate way. It is quite complex.1.6The users of accounting information owners ,investors ,creditors ,suppliers, general public,customersInternal usersExternal usersManagement and employees of firms (managers, workers )1.7Objectives of

12、External Financial Reporting Accounting Elements Double-entry System, Accounting Equation T account, Ledger and Chart of AccountsChapter 21.1 Key words Relevant TermsAccounting equation 会计等式Accounting element 会计要素Double-entry system 复式记账制T account T型账户Debit n.借方 vt.借记Credit n.贷方 vt.贷记Balance 余额Ledge

13、r n.总账Chart of account 会计科目表First Level: Basic ObjectivesSecond Level: Fundamental ConceptsThird Level: Recognition and MeasurementBasic assumptionsBasic principlesConstraintsQualitative characteristicsBasic elements1.2 (Familiar with)Conceptual Framework for Financial Reporting First Level: Basic O

14、bjectivesWhat are the objectives of financial reportingSecond Level: Fundamental ConceptsSecond Level = Qualitative Characteristics and Basic ElementsSecond Level: Qualitative CharacteristicsFigure 2-2 Qualitative characteristics of accounting informationLiabilities 负债Assets 资产Equity 所有者权益Expenses 支

15、出Revenue 收入Net Income (or Net Loss)Second Level: ElementsAssets 资产Assets are economic resources that are owed or controlled by a business. Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. Current assets 流动资产 Fixed assets 固定资产

16、 Intangible assets 无形资产Liability 负债Liabilities are debts of a business owed to suppliers, banks, etc. Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past tra

17、nsactions or events. Current liabilities 流动负债 Long term liabilities 长期负债Owners equity 所有者权益Owners equity is the net assets of a business. Residual interest in the assets of an entity that remains after deducting its liabilities. In a business enterprise, it is the owners interest. Capital 资本 Stockho

18、lders Equity 股东权益Revenue 收入Revenue is the increase in owners equity resulting from the sales of goods or services by the business. It constitutes the entitys ongoing major or central operations.Cash borrowed from a bank Revenue? Liability?Revenue helps increase owners equity .Expense 费用Expenses are

19、the decrease in owners equity caused by the companys revenue-producing operations. Like revenues, expenses represent flows of resources during a period of time, but expenses are outflows whereas revenue if inflows.Profit 利润 Net Income/Net LossProfit, often called net income. The result of matching r

20、evenue with expenses. When revenue exceeds expenses, net income occurs, otherwise net loss occurs.Revenue ExpenseProfitThey are opened at the beginning of an accounting period, and closed at the end of the period.In the accounting equation, they belong to owners equity .Temporary accountsRevenueExpe

21、nsesGainsLossesProfitSecond Level: ElementsAssetsLiabilitiesEquity“Moment in Time”“Period of Time”Third Level: Recognition and MeasurementASSUMPTIONSAccounting entityGoing concernMonetary unitPeriodicityPRINCIPLESHistorical costRevenue recognitionMatchingFull disclosureCONSTRAINTSCost-benefitMateria

22、lityIndustry practiceConservatismASSUMPTIONSAccounting entityGoing concernMonetary unitPeriodicityPRINCIPLESHistorical costRevenue recognitionMatchingFull disclosureCONSTRAINTSCost-benefitMaterialityIndustry practiceConservatismOBJECTIVES1. Useful in investment and credit decisions2. Useful in asses

23、sing future cash flows3. About enterprise resources, claims to resources, and changes in themELEMENTSAssets, Liabilities, and EquityRevenues , Expenses,profitFigure 2-1 Conceptual Framework for Financial ReportingFirst levelSecond levelThird levelQUALITATIVE CHARACTERISTICSRelevanceReliabilityCompar

24、abilityConsistency1.3 What are the mechanics of double-entry accounting 1. 4The accounting equationAssets = Liabilities + Owners equity +(Revenues Expenses)shows the basic relationship between the accounting elementsNet income (Net loss) = Revenues - ExpensesAssets=Liabilities + Owners EquityExamine

25、 the balance condition of the accounting equationAssume that a business owns assets of $ 10,000, borrows from creditor $2,000, and that the owner invests $8,000. The accounting equation would be: $10 000=$2 000+$8 000 Suppose that $1 600 in cash has been used to pay for a debt, the changed equation

26、would then be: $8 400=$400+$8 000Suppose again that the business has received $3 500 as an income, the accounting equation is : $11 900=$400+$11 500Transaction(会计事项)Debit sideCredit sideAccount TitletotaltotalBalanceBalanceDr.Cr.1.5 T accountDouble-entry Rules. Increases in assets are debited to ass

27、et accounts, decreases must be credited. Increases in liabilities and owners equity items are credited to liability and owners equity accounts, decreases be debited. . Revenues will eventually increase owners equity and are credited, decreases of revenue are debited . Expenses will eventually decrea

28、se owners equity and are debited in an expenses account, decreases are credited.EQUITIESDebit for DecreaseCredit for IncreaseREVENUESDebit for DecreaseCredit for IncreaseEXPENSESCredit for DecreaseDebit for IncreaseExpenses decrease owners equity.Revenues increase owners equity. Debit and Credit Rul

29、es EQUITIESDebit for DecreaseCredit for IncreaseJILL JONES, CAPITALDebit for DecreaseCredit for IncreaseJILL JONES, DRAWINGCredit for DecreaseDebit for IncreaseAn owners withdrawals decrease owners equity.An owners investments increase owners equity. Debit and Credit Rules Assets, Expenses Liabiliti

30、es, Owners equity, Revenue, ProfitDr. +(Increases)Cr. (Decreases)Dr. (Decreases)Cr. +(Increases)Entries in the T Account Balance Sheet Income Statement=+=-AssetLiabilityEquityRevenueExpenseDebitCreditDebits and Credits SummaryBasic Accounting EquationRelationship among the assets, liabilities and st

31、ockholders equity of a business: The equation must be in balance after every transaction. For every Debit there must be a Credit.Double-Entry System ExerciseAssetsLiabilitiesStockholders Equity=+1.Invested $32,000 cash and equipment valued at $14,000 in the business.+ 32,000+ 14,000+ 46,000Double-En

32、try System ExerciseAssetsLiabilitiesStockholders Equity=+2. Paid office rent of $600 for the month.- 600- 600 (expense)Double-Entry System ExerciseAssetsLiabilitiesStockholders Equity=+3. Received $3,200 advance on a management consulting engagement.+ 3,200+ 3,200Double-Entry System ExerciseAssetsLi

33、abilitiesStockholders Equity=+4. Received cash of $2,300 for services completed for Shuler Co.+ 2,300+ 2,300 (revenue)Double-Entry System ExerciseAssetsLiabilitiesStockholders Equity=+5. Purchased a computer for $6,100.+ 6,100- 6,100Double-Entry System ExerciseAssetsLiabilitiesStockholders Equity=+6

34、. Paid off liabilities of $7,000.- 7,000- 7,000AssetsLiabilitiesStockholders Equity=+7. Declared a cash dividend of $10,000.+ 10,000- 10,000Note that the accounting equation equality is maintained after recording each transaction.Double-Entry System ExerciseOwnership structure dictates the types of

35、accounts that are part of the equity section.Proprietorship or PartnershipCorporationCapital AccountDrawing AccountCommon StockAdditional Paid-in CapitalDividends DeclaredRetained EarningsOwnership StructureCorporation Ownership StructureStockholders EquityBalance SheetStatement of Retained Earnings

36、Net income or Net loss (Revenues less expenses)Income StatementDividendsRetained Earnings (Net income retained in business)Common Stock (Investment by stockholders)Account GroupAccount NameAccount Number1.Assets CashNotes ReceivableAccounts ReceivablesuppliesPrepaid InsuranceFurnitureEquipmentBuildi

37、ngLand1011051061251281301671711912.LiabilitiesNote PayableAccounts PayableSalaries PayableUnearned RevenueInterest Payable2012022052362213.Owners equityCapital Withdrawals(or Drawing)3013111.6 Chart of AccountsBalance Sheet Accounts4.RevenueRevenueSalesInterest Revenue4014115.Expenses Rent ExpensesS

38、alaries ExpensesSupplies ExpensesUtilities ExpensesBank Service Charge ExpensesDepreciation ExpenseAdvertising ExpenseMiscellaneous Expense 501502504506509510530Income Statement AccountsStockholders Equity1: Barones Repair Shop was started on May. Prepare a tabular analysis of the following transact

39、ions for the month of May.+10,0001.+10,000CashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+1. Stockholders invested $10,000 cash to start the repair shop.InvestmentAssetsLiabilitiesExercises +10,0001.+10,000 2. Purchased equipment for $5,000 cash.-5,0002.+5,000InvestmentStockholders Eq

40、uityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilities+10,0001.+10,000 3. Paid $400 cash for May office rent.-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained EarningsExpense+10,0001.+10,0

41、00-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,1004.+5,100 4. Received $5,100 from customers for repair service.Revenue+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableE

42、quipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,1004.+5,100 5. Paid dividends of $1,000 cash.-1,0005.-1,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,1004.+

43、5,100-1,0005.-1,000 6. Paid part-time employee salaries of $2,000.-2,0006.-2,000Expense+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,1004.+5,100-1,0005.-1,000-2,0006.-2,000Expense 7. Incurred $250 of advertising costs, on account.+250-2507.+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,10