会计英语概述公开课一等奖省优质课大赛获奖课件

会计英语AccountingEnglish01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（CollinS.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（CollinS.M.H.）著；唐运冠译02教学过程说明教学过程中中西方会计差异比较：1、会计核实形式差异2、货币时间价值观念3、详细科目设置4、中西方详细会计准则1-1Contents【Unit

】2134【LESSON

】【LESSON】RecordingTransactions【LESSON

】AdjustingtheAccounts,PreparingtheStatements,andCompletingtheAccountingCycle【LESSON】Accountingforcash,TradingSecuritiesandReceivable011-3

AnIntroductiontoAccounting1、transactionn.交易；处理Relatedtransactions关联交易Transactionscost交易成本Businesstransactions经济业务；商业交易2、accountsn.帐目；会计账户；会计账簿Accountsmanager会计部经理Accountsreceivables应收账款Accountspayable应付账款Accountsdepartment会计部3、Statementsn.汇报；报表Accountingstatement会计报表=financialstatement=statementsFinancialstatementsanalysis财务报表分析Combinationstatements汇总报表；合并报表Suppliersstatements供给商对账单4、Tradingsecurities证券交易=TradingofSecurities5、receivablea.可接收n.应收账款Accountingreceivable应收账款Notesreceivable应收票据Receivableturnover应收账款周转率Contents【Unit

】6578【LESSON

】【LESSON】Long-termAssets:Investments,FixedAssets,NaturalResourcesandIntangibleAssets【LESSON

】CurrentandLong-TermLiabilities【LESSON】Owner’sEquity011-3

InventoriesandCostofGoodsSold6、inventoryn.存货Inventorycost存货成本Zeroinventories零库存（JIT)Takeinventory实地清点盘存Inventorysystem库存系统盘存制度7、assetsn.资产Currentassets流动资产Fixedassets固定资产Intangibleassets无形资产Totalassets总资产Contents【Unit

】9【LESSON

】011-3

StatementsofCashFlows/10/10Chapter1Anintroductiontoaccounting/10/10LearningobjectivesUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment/10/10Maincontents1.1accountingisaninformationsystem1.2formsoforganization1.3theframeworkforthepreparationandpresentationoffinancialstatements1.4understandingoffinancialstatements1.5accountinganditsprofession1.6accountingelementsandusingtheaccountingequation1.7ethicsinaccounting/10/101.1accountingisaninformationsystemAccountingThesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakersBookkeepingThepartofaccountingthatrecordstransactionsandeventsUsersofaccountinginformationInvestorsandcreditors,government,laborunions,andgeneralpublicAccountinginformation1、Processvt.处理；加工n.过程，步骤；程序；processmanagement过程管理;流程管理;进程管理;程序管理intheprocessof在…过程中productionprocess生产流程2、findings

n.发觉，调查结果；检验发觉情况（复数）3、bookkeepingn.记帐，簿记，登录账目；簿记学Commercialbookkeeping

商业薄记;商业簿记bookkeepingoperation簿记操作double-entrybookkeeping复式簿记/10/10/10/10DecisionMakingEconomicEventsReports

Exhibit1-1Financialstatementsreportaccountinginformationaboutresources,earningprospects,expectedcashcollections,incurredexpenses,repaymentability,taxcollectionandnegotiatingwageagreements./10/101、EconomicTransactions=EconomicEvents=BusinessTransactions=BusinessEvents.2、creditorn.债权人；债主；贷方，贷方金额Tradecreditor应付账款销货客户Termcreditors短期负债creditorright债权3、earningn.收入，收益earningcapacity盈利能力expectedearning预期收益4、prospectn.预期；前途5、expecteda.预期expectedreturn预期收益expectedvalue期望值6、incurredv.招致，遭受Incurredexpense发生费用；引致开支/10/107、repaymentn.偿还loanrepayment贷款偿还extendedrepayment延期还款repaymentperiod还款期repaymentofprinciple偿还本金8、taxcollection征税taxrevenuecollection税收征管Levytax=levyon征收9、negotiationn.谈判；转让businessnegotiation商务谈判contractnegotiation协议谈判/10/101.2formsoforganizationSoleproprietorshipOwnedbyoneindividualNotalegalentity,unlimitedliabilityPartnershipDifferfromasoleproprietorshipinthatithasmorethanoneownerCorporationIncorporatedunderlocallawasaseparateentityLimitedliability,sharesorstock/10/101、solea.唯一，单独Soleagent独家代理2、proprietorshipn.n.全部权soleproprietorship独资企业;vestedproprietorship

投入资本proprietorshipcertificate

全部权证实书landproprietorship土地全部权proprietorshipdeal

产权交易3、entityn.实体；本质Businessentity企业实体Accountingentity会计主体；会计单位Externalentity外部实体/10/103、liabilityn.责任；负债Liabilitycompany有限企业Limitedliability有限责任Limitedliabilitycompany股份有限企业4、有限责任企业（LLC)limitedliabilitycompany股份有限企业limitedliabilitycompany=incorporatedcompanyExample:BYDCO.LTD5、partnershipn.合作，合股；合作企业，合股经营企业Inpartnershipwith和….合作（合作）Tradingpartnership经营合作人；运行合资人Partnershipenterprise合作企业；合资企业Limitedpartnership普通合股企业；有限责任合作企业6、Incorporateda.合并，组成法人组织Incorporatedcompany股份有限企业/10/101.3theframeworkforthepreparationandpresentationoffinancialstatementsTheneedforaharmonizationofaccountingstandardsDifferentcountrieshavedifferentaccountingmodelsInternationalaccountingstandardcommittee(IASC)Internationalaccountingstandardboard(IASB)/10/101、presentationn.展示，描述；汇报，报送2、harmonizationn.友好harmonizationmechanism协调机制3、IASC（InternationalAccountingStandardCommittee)IASB(InternationalAccountingStandardBoard)InternationalAccountingStandardsConvergence

国际会计准则趋同/10/10FrameworkforthepreparationandpresentationoffinancialstatementsObjectivesoffinancialstatementsandunderlyingassumptionsQualitativecharacteristicsoffinancialstatementsElementsoffinancialstatementsConceptsofcapitalandcapitalmaintenance/10/101、Underlyinga.潜在；优先，根本underlyingassets标资产underlyingretention自负额2、assumptionn.假设，假定3、qualitativea.定性，性质上/10/10Someimportantprinciples(1)BusinessentityprincipleObjectivityprincipleCostprincipleGoingconcernprincipleMonetaryunitprincipleTimeperiodprinciple/10/10Someimportantprinciples(2)RevenuerecognitionprincipleMatchingprincipleFulldisclosureprincipleConsistencyprincipleMaterialityprincipleConservatismprinciple/10/10BusinessentityprincipleEachentitymustkeepaccountingrecordsandpreparereportsthatdistinctfromthoseownerandotherentity,alsoknowasseparateentityprinciple,ObjectivityprincipleTransactionmustberecordedbasedonindependent,unbiasedandverifiableevidence.CostprincipleAlltransactionbasedoncashamountreceiveorpaid，alsoknownashistoricalprincipleGoingconcernprincipleUsersoffinancialstatementassumethatrecordreflectbusinessisgoingtocontinueitsoperationsasopposetobeingclosedorsoldunlessinformationisprovidedtothecountry/10/10MonetaryunitprincipleTransactionsarerecordedbasedonacommoncurrencyandnotjustforchangeavalue.TimeperiodprincipleAnentity’sactivitiesaredividedintospecifictimeperiods,suchasayear，andreportedonthatbasis.AlsoknownasthePeriodicityPrincipleRevenuerecognitionprincipleRevenueandrelatedexpensesarerecordedwhenrealizedregardlessofwhencashisaccurallyreceivedorPaid.AlsoknownastheRealizationPrincipleMatchingprincipleRevenuesandExpensesmustbeallocatedtotheperiodinwhichtheywereactuallycreated/10/10FulldisclosureprincipleFinancialstatements(includingthenotes)mustreportallrelevantinformationabouttheoperationsandfinancialpositionoftheentityConsistencyprincipleAnentitymustusethesameaccountingmethodsperiodafterperiodsothatthefinancialstatementofsucceedingperiodswillbecomparable.MaterialityprincipleAnamountmaybeignoredifitsaffectonthefinancialstatementisnotimportanttotheusers;alsocalledcost-to-benefitconstraintConservatismprincipleTheleastoptimisticestimateshouldbeselectedwhentwoestimateofamountstobereceivedorpaidareaboutequallylikely;itisbettertounderstatethanoverstatevalues./10/101、unbiaseda.公正，无偏见2、verifiablea.可证实，可检验3、opposeda.相反，敌正确asopposedto与….截然相反，对照

4、Monetaryunitprinciple=Monetarymeasuringunitassumption货币计量单位假设5.Commoncurrency共同货币，统一货币Commoncurrencyarea共同货币区Incommoncurrency通用/10/101.4understandingoffinancialstatementsBalancesheetAssets(tangibleandintangible)LiabilitiesOwner’sequityIncomestatementIncome–revenueandgainExpenseTheincomestatementlistsrevenuesandexpensesandshowsnetincomeornetlossforaperiodoftime,suchasamonth,orayear.Netincome(Netloss)=Revenue-ExpenseTheIASB’SFrameworkdefinesincomeasfollows:Incomeisincreasesineconomicbenefitsduringtheaccountingperiodintheformofinflowsorenhancementsofassetsordecreasesofliabilities,thatresultinincreaseinequity,otherthanthoserelatingtocontributionsfromequityparticipants.The

definitionofincomeencompassesbothrevenueandgains,andrevenuearisesinthecourseofordinaryactivitiesofanenterpriseandisreferredtobydifferentnames,suchassales,fees,interest,dividendsroyaltiesandrent./10/101、intheformof以…样形式2、Inflown.流入；vi.流入；货币回笼cashinflow现金流入;现金流入capitalinflow资本流入;资金流入3、resultin造成，结果是4、relateto包括，相关5、encompassvt.包含6、dividendsn.股息，股利；红利Accrueddividends

应计股利;应计股息GrowthDividends增加分红;

增加红利DoubleDividends双重红利;双红利scripdividends票据股利;负债股利DividendsPreference优先分红权Deferreddividends递延股息;递延股利Bonddividends债券利息InterimDividends期中股息7、royaltiesn.版税；稿酬royaltiesfees专利费feesroyalties特许权使用管理费royaltiespayable应缴版权费;/10/10Expensearedecreasesineconomicbenefitsduringanaccountingperiodintheformofoutflowsordepletionsofassetsorincurrenceofliabilitiesthatresultindecreasesinequity,otherthanthoserelatingtodistributionstoequityparticipants.1、depletionn.消耗；损耗2、incurrencen.招致；遭受Costincurrence成本流入netincurrenceofliabilities发生负债净额/10/10/10/10Statementofowner’sequity/StatementofretainedearningsExhibit1-3,Example1-1CashflowstatementReportscashinflowsandoutflowsinthreegroups:operatingactivities,investingactivities,andfinancingactivities/10/10DifferenceTypeofBusinessorganizationSoleproprietorshipPartnershipCorporationEquitysectiononthebalancesheetiscalledOwner’sequityPartners’equityShareholders’equtiyDistributionstoownersarecalled?WithdrawalsWithdrawalsDividendsWhenmanagersarealsoowners,theirsalariesarenormally:NotanexpenseNotanexpenseAnexpenseExhibit1-3Example1-1Preparationoftheincomestatement,statementofowner’sequityandbalancesheet.．/10/101、firm

n.企业；商号adj.坚定；牢靠；严格；坚固OldFirm

老字号firmprice确定报价;实盘brokeragefirm

经纪商;经纪企业=brokeragehousebrokerage

n.佣金；回扣；中间人业务tradingfirm

贸易企业;商行Collectivefirm集体企业;合作企业

TheFirm律师事务所AccountingFirm会计师事务所2、Rentaln.租金收入，租金3、operatingexpense经营费用，事业费=businessexpenses=

overheadexpenseoverhead

n.经常费用statementofoperatingexpense营业费用表;营业费用明细表indirectoperatingexpense间接经营费用/10/10/10/10/10/101、supplies

n.物资；物料Suppliesinventory

物料盘存；用具盘存ConsumableSupplies消耗品Thecashflowstatementreportscashreceiptsandpaymentsaswellascashinflowsandoutflowsinthreegroups:operatingactivities,investingactivities,andfinancingactivities.ThecashflowstatementwillbeexplainedinLesson92、receipts

n.收到款项，进款；收据；收条advancereceipts预收款项;预收款Ordinaryreceipts经常收入temporaryreceipts暂收款/10/101.5accountinganditsprofessionAICPAInstituteofCertifiedPublicAccountantsCICPAChineseInstituteofCertifiedPublicAccountingDifferentclassificationsFinancialaccounting,managerialaccounting,taxaccountingFinancial,managerial,taxation,accountingPrivateaccountants,publicaccountants,governmentaccountants/10/101、managerialadj.[管理]管理，管理人员ManagerialCompetency管理职能=ManagerialFunctions

管理职能managerialaccounting=

management

accounting管理会计2、taxation

n.课税，征税；税款taxationpayment

税款taxationbureau税务局Taxationcosts

纳税成本TaxationManagement税务管理;税收管理

/10/10/10/101、privateaccounting专任会计师，专任会计人员2、employern.雇主employeen.雇员，人业员工3、generalaccounting普通会计Generalaccountingoffice[美]会计总署[缩]GAOGeneralaccountingreport会计总汇报Generalaccountingsystem通用会计制度4、budgetingn.预算编制Budgetern.预算编制人Budgetingsystem预算编制制度Budgetingprocess预算编制过程Budgetingtechnique预算编制方法5、accumulatev.积累，累积。6、federala.联邦；同盟7、municipala.市政；市。/10/101.6accountingelementsandusingtheaccountingequationWhatisaccountingequationAccountingelementsAssets=liabilities+owner”sequityNetincome(netloss)=revenues–expensesAssets=liabilities+[owner”sequity+(revenues-expenses)]/10/10EffectsoftransactionsontheaccountingequationEverytransactionaffectsatleasttwoitemsintheaccountingequationTheaccountingequationremainsinbalanceaftereachtransactionRevenuesandownerinvestmentsincreaseowner’sequityExample1-2Example1-2Effectsoftransactionsontheaccountingequationandpreparationoffinancialstatements.HilaryClapton,theownerofaprofessionalpractice,firstcreatesatableliketheoneinExample1-2.ShethenusetheresultstocalculatenetincomeearnedduringthemonthofMay,herfirstmonthofoperations.Thefollowingeventsoccurduringitsfirstmonth,A.Hilaryinvested$50,000cashintothebusiness.shealsoinvest10,000equipment.B.