会计专业英语-课件5

1.英语视听提纲2.专业术语3.典型例句4.典型例题5.小结Unit2第二单元英语试听英语试听专业术语典型例句典型例题小结专业术语指特定领域对一些特定事物的统一的业内称谓也是在专业交流时对名称的简介用语Unit5第5单元英语试听专业术语典型例句典型例题小结Inventory[‘invəntri]n.CashatbankBillsReceivableAccountsReceivable

PrepaidExpenseDeferredassetsCurrentassetsCashequivalentsBaddebtENGLISH存货现金应收票据应收账款预付账款递延资产流动资产现金等价物坏账CHINESE典型例句Assetsareeconomicresourcesthatbenefitthebusinessandwillcontinuetodosointhefuture.Mostfirmusethefollowingassetaccounts:cashatbank,billsreceivable,accountsreceivable,inventoriesandprepaidexpensearebelongedtocurrentassets,buildings,equipment,furnitureandfixturearebelongedtofixed-assets.patents,copyrights,licenses,franchiseareblongedtoIntangibleassets.Unit5第5单元英语试听专业术语典型例句典型例题小结资产是能够为企业带来经济利益并且在将来持续如此的经济资源，大多数企业设置如下资产账户：现金、应收票据、应收账款、存货和预付账款，这些账户都属于流动资产。建筑物、设备、家具及固定装置属于固定资产。专利权、版权、许可权、特许经销权属于无形资产。典型例句Currentassetsmeanthepropertyexpectedtobeuseduporsoldduringtheoperatingperiod(withinthenexttwelvemonths).ThecashatbankaccountandStocksaccountareexpectedtobeconvertedintocashasquicklyaspossible.Businessmenwanttocollectthereceivablesassoonaspossibletodecreasethepossibilityofbaddebt.Alltheabovearetypicalexamplesofcurrentassets.Unit5第5单元英语试听专业术语典型例句典型例题小结5.1流动资产流动资产是指将在一个营业周期内（一年内）被耗用或者是被出售的资产。现金账户和股票账户可尽快转换成现金。商人想要尽快收回应收款项以减少坏账的可能性。上面的所有例子都是典型的流动资产。典型例句Cashatbankis,ingeneralsense,billsandsilverinthetillandmoneyondepositinthebank.Inaccounting,cashmeanscurrency(coins,papercurrency)onhandorondepositinabankorotherdepositories.Besides,thoseformalnegotiablepapersthatwillbedueondemandareclassifiedascashforaccountingpurpose.Theyincludebankdrafts,cashier’schecks，moneyorders,certifiedchecksandordinarychecks.Cashisthemostactiveitemontheaccountingstatementsandisoftencalledquickasset.Itischaracterizedasfollows.Unit5第5单元英语试听专业术语典型例句典型例题小结常规意义上的现金指的是钱柜里的纸币、硬币和银行存款。会计中所指的现金包括库存的货币和存放在银行或其他存储机构的货币。此外，那些随时到期的正式票据都可以被归类为会计意义上的现金，包括银行汇票、现金支票、邮政汇票保付支票和普通意义上的支票。在会计报表中，现金是最活跃的项目，通常被称为速动资产。可以用以下特点来解释现金。典型例句(1)It’stheassetthatisreadilytransformedintoanyothertypeofasset,whichmakesitthemostliquidassetownedbyacompany.(2)Itiseasilyconcealedandtransported.Itistheoneassetmostsusceptibletoimproperdistributionanduse.Unit5第5单元英语试听专业术语典型例句典型例题小结（1）它容易转成其他资产，是公司拥有的流动性最强的资产。（2）现金容易隐藏和转移。它是一项最容易被挪用、被滥用的资产。典型例句5.1.2Receivables1.TheTypesofReceivablesAccountsreceivablearemonetaryclaimsagainstbusinessesandindividuals.Thetwomajortypesofreceivablesareaccountsreceivableandbillsreceivable.Abusiness’saccountsreceivablearetheamountstobecollectedfromitscustomers.Accountsreceivablearecurrentassets.Unit5第5单元英语试听专业术语典型例句典型例题小结5.1.2应收款1．应收款的分类应收款是对企业和个人的货币债权。应收款的两个主要类型是应收账款和应收票据。一个企业的应收款是从其客户处收回的款项。应收款是流动资产。典型例句Theaccountsreceivableaccountinthegeneralledgerservesasacontrolaccount.Itsummarizesthetotalamountsreceivablefromallcustomers.Businessesalsokeepasubsidiaryledgerofaccountsreceivablewithaseparateaccountforeachcustomer,illustratedasfollows.Unit5第5单元英语试听专业术语典型例句典型例题小结

AccountsReceivable

GeneralLedger

SubsidiaryLedger典型例句应收账款是一个总账科目，它汇总了所有客户的应收款项的金额。企业也会为每个客户设置单独的明细账户：应收账款明细分类账，说明如下Unit5第5单元英语试听专业术语典型例句典型例题小结典型例句Bills(andnotes)receivablearemoreformalthanaccountsreceivable.Thedebtorinvolvedinabillornotereceivablepromisesinwritingthatthecreditorwillbepaidadefinitesumataspecificfuturedate—thematuritydate.Thetermsofbillsusuallyextendforatleast60days.Unit5第5单元英语试听专业术语典型例句典型例题小结应收票据比应收账款更正式。债务人在应收票据承诺书中写明债权人在将来特定到期日会收到债权人支付的一笔明确的支付款项。票据的有效期至少60天。典型例句2.TheProvisionMethodThismethodrecordscollectionlossesonthebasisofestimatesinsteadofwaitingtoseewhichcustomersthebusinesswillnotcollectfrom.Managersestimatethetotalbaddebtexpensefortheperiodonthebasisofthefirm’scollectionexperience.ThebusinessrecordsbaddebtsexpensefortheestimatedamountandsetsupaProvisionforBadDebts(orProvisionforDoubtfulDebts)account,acontraaccountrelatedtoAccountsReceivable.Unit5第5单元英语试听专业术语典型例句典型例题小结2．备抵法这种方法是在预先估计收不回的应收账款的基础上记录坏账损失，而不是等到公司确定从顾客方收不回应收账款时确认为当期损失。管理人员根据过往公司的收款经验预先估计每个会计期间的坏账损失，企业设置坏账准备账户用以记录估计会发生的坏账损失金额，这是一个应收账款的备抵账户。典型例题Basedonpriorexperience,thecreditdepartmentestimatesthatbaddebtsaccountexpenseis1.5%ofnetcreditsales,whichwere$500000for2015.Theadjustingentrytorecordbaddebtsexpensefortheyearis$7500.2015Dec.31Dr:BadDebtsExpense(S500000*0.015) 7500Cr:ProvisionforBadDebts7500RecordexpensefortheyearUnit5第5单元英语试听专业术语典型例句典型例题小结销售部门估计坏账准备为赊销净额的1.5%，2015年的赊销净额为500000美元，当年记录坏账准备的调整分录为。201512.31借：坏账损失($5000000.015)7500

贷：坏账准备7500

计提坏账准备典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结CustomerName1~30days31~60days61~90daysover90daystol.BHP20

000

20

000ABC10

000

10

000EFG

13

00010

000

23

000HIJ

3

000

1

0004

000KLM39

00012

0002

000

2

00055

000Totals69

00025

00015

000

3

000112

000EstimatedpercentagebadProvisionforbaddebts0.1%1%

5%

90%

Balance

69+250

+750+2

7003

7693.AgeingofAccountsReceivableInthismethod,individualaccountsreceivablefromcustomersareanalysedaccordingtothelengthoftimetheyhavebeenreceivablefromthecustomerExhibit5-2AgeingtheaccountsreceivableofSchmidtBuildersSupplyAgeofAccountcurrency:$典型例题

Schmidt’stotalbalanceofaccountsreceivableis$112000.Ofthisamount,theageingscheduleindicatesthatthebusinesswillnotcollect$3769.Schmidt’saccountspresentthefollowingentriesbeforetheyear-endadjustment.2015Dec.31Dr:BadDebtsExpense 3769

Cr:ProvisionforBadDebts 3769RecordexpensefortheyearUnit5第5单元英语试听专业术语典型例句典型例题小结施密特公司应收账款的总额为$112000，这一数额，应收账款账龄分析的时间表表明将不能收回$3769。施密特年底前的账户调整如下。201512.31借：坏账损失 3769

贷：坏账准备 3769

计提坏账准备典型例句5.1.3Inventory1.TheDefinitionandCategoriesofInventoryInventoryisthenamegiventogoodsthatareeithermanufacturedorpurchasedforsaleinthenormalcourseofbusiness.Acardealer’sinventoryiscomprisedofautomobiles;agrocerystore’sinventoryconsistsofvegetables,meats,dairyproducts,cannedgoods,andbakeryitems;Wal-Mart’sinventoryiscomposedofshirts,CDs,carbatteries,petsupplies,linens,toys,andmore.inventoryisclassifiedasanassetandreportedonthebalancesheet.Unit5第5单元英语试听专业术语典型例句典型例题小结5.1.3存货1．存货的定义与分类存货是指企业在日常活动中持有以备出售的产品或商品。一个汽车经销商的库存由汽车组成，一个杂货商店的存货包括蔬菜、肉类、乳制品、罐头食品以及烘焙类食品。沃尔玛超市的库存是由衬衫、光盘、汽车电池、宠物用品、床单、玩具等。库存在资产负债表上被列为资产。典型例句2.InventorySystemsTherearetwomaintypesofinventoryaccountingsystems:the

periodicsystemandtheperpetualsystem.CharacteristicsofeachsystemcanbeseenintheExhibit5-3.Exhibit5-3 TwoInventoryAccountingSystemsandTheirDescriptionUnit5第5单元英语试听专业术语典型例句典型例题小结PeriodicinventorysystemPerpetualinventorysystemNotkeepingarunningrecordofallgoodsKeepingarunningrecordofallgoodsboughtBoughtandsoldBoughtandsoldInventorycountedatleastonceayearInventorycountedonceayearUsedforinexpensivegoodsUsedforalltypesofgoods典型例句2．存货盘存制度存货盘存制度主要有两种类型：定期盘存制和永续盘存制。两种盘存制度的特点如表5-3所示。

表5-3

两种盘存制度及其描述Unit5第5单元英语试听专业术语典型例句典型例题小结定期盘存制永续盘存制对存货的增加或减少没有连续的记录对存货的增加和减少都有连续记录购货买与卖买与卖每年至少清点一次库存每年全面清点存货一次用于物美价廉的商品用于各类商品典型例句Unit5第5单元英语试听专业术语典型例句典型例题小结3.CostofGoodsSold(CostofSales)andGrossProfit(GrosssMargin)Usingtheperiodicsystem,thecost-of-goods-soldcalculationisasfollows.Costofgoodssold=Beginninginventory+Purchase(includingfreightin)=Costofgoodsavailableforsale-Endinginventory3．销售成本和销售毛利采用定期盘存制，销售成本的计算如下。销售成本=期初存货+本期购货（包含运费）=可供销售的商品成本-期末存货典型例句4.INVENTORYCOSTINGMETHODSFourofthemostcommonlyusedcostingmethodsare:①Specificunitcost;②Weighted-averagecost;③FirstinFirstout(FIFO)cost;④LastinFirstout(LIFO)cost.Unit5第5单元英语试听专业术语典型例句典型例题小结4．存货成本的计价方法四种最为常用的存货计价方法是：①个别计价法；②加权平均法；③先进先出法；④后进先出法。典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结典型例句5.2.1MeasuringthecostofProperty,PlantandEquipmentThegeneralruleformeasuringthecostofanyassetis:Thecostofanassetisthesumofallthecostsincurredtobringtheassettothelocationandoftheconditionnecessaryforitsintendeduse.Unit5第5单元英语试听专业术语典型例句典型例题小结5.2固定资产5.2.1计量固定资产的初始成本确认固定资产初始成本的一般原则：资产的初始成本=使资产达到预定位置和可使用状态所产生的所有费用的总和。典型例句Abusinessmayholdsomelong-term(usefulforoverayear),expensive(withunitvalueabovetheprescribedcriteria)andtangibleassets.Theyarefixesassets.Commonformsoffixedassetsincludemanufacturingequipment,transportationequipment,furniture,etc.Unit5第5单元英语试听专业术语典型例句典型例题小结企业持有一些长期（使用寿命超过一年）的、昂贵的（单位价值在规定标准以上）有形资产就是固定资产。固定资产的常见形式有生产设备、交通运输设备、家具等。。典型例句5.2.2DepreciabilityofFixedAssetsDuringtheuseoffixedassets,thevalueofthemwillreduce.Thispartofreductionwillbeconvertedintothevalueofproductsorabusinessoperatingcosts.Abidebythematchingprinciple,accountantsneedtoconsiderabouttheaccountofdepreciation.Depreciationbydictionarymeans“thelossinvalueofanassetovertime”.Fromtheaccountingperspective,thisaccountisusedforallocationofanassetoverausefullife.Unit5第5单元英语试听专业术语典型例句典型例题小结5.2.2固定资产折旧在固定资产的使用期间，它们的价值将减少。减少的这部分将被转换成产品的价值或企业经营成本。依据配比原则，会计需要考虑折旧账户。折旧在字典中的定义是“随着时间的推移，资产的价值损失。”从会计的目的，该账户用于分配固定资产在使用年限内的耗费。典型例句Tounderstandthedepreciationproperly,severaldefinitionsshouldbeknown.(1)Depreciableamount.Itreferstothehistoricalcostofanassetagainsttheresidualvalue.(2)Depreciableasset.Notallthenoncurrentassetdepreciated.Itreferstojusttheonethathasalimitedusefullife.Forinstance,landisoneoftheimportantassetsfortheentity,butithasalimitlesslife,soitisnotadepreciableasset.Unit5第5单元英语试听专业术语典型例句典型例题小结为了正确理解折旧，几个定义应该被了解。（1）可供计提折旧额：它指的是一项资产的原值减去剩余价值。（2）计提折旧资产：并不是所有的非流动资产都需要计提折旧。只有具有有限的使用寿命的资产需要。举例来说，土地是企业的重要资产之一，但它具有无限的生命，所以它不是一个可计提折旧的资产。典型例句(3)EstimatedUsefullife.Thedepreciableassetshavealimitedlife.However,manyfactorsaffecttheusefullife.Itslengthneedstheprofessionaltoestimate.(4)Accumulateddepreciation.Thetotalamountofdepreciationwrittenoffagainstthecurrentdepreciableasset.(5)Writtendownvalue(WDV)equalshistoricalcostofanassetsubtractedbyitsaccumulateddepreciation.Thereareseveralwaystoconfirmthedepreciationchargesinpractice.Unit5第5单元英语试听专业术语典型例句典型例题小结（3）预计使用年限：可计提折旧的资产有一个有限的使用年限。然而，许多因素会影响其使用寿命。这时候就需要专业人员来估计。（4）累计折旧：对当前的可计提折旧资产注销的折旧总额。（5）减去折旧后的资产价值等于资产原始成本减去累计折旧后的价值。在实务中有以下几种确定折旧的方法。典型例句1.Straight-lineMethodInthestraight-line(SL)method,anequalamountofdepreciationexpenseisassignedtoeachyear(orperiod)ofassetuse.Depreciableamountisdividedbythelengthofitsusefullifetodeterminetheannualdepreciationexpense.TheequationforSLdepreciationforExhibit5-4canbeseenbelow.Unit5第5单元英语试听专业术语典型例句典型例题小结1．直线折旧法在直线（SL）折旧方法下，折旧费用被等量分配到资产使用的每一年（或期间）。年折旧额为可供计提折旧数额除以使用年限。直线法计提折旧计算公式，如表5-4所示。典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结DataitemamountCostofTruck$41

000Less:EstimatedResidualValue(1

000)DepreciableAmount$40

000EstimatedUsefulLife5yearsUnitsofProduction100

000units(kilometers)Exhibit5-4 DatafordepreciationcalculationsStraight-linedepreciationPeryear =(Cost-Residualvalue)/lengthoftheusefullife =($41000-$1000)/5 =$8000Theentrytorecordthisdepreciationis:Dr:DepreciationExpense8000

Cr:AccumulatedDepreciation8000典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结表5-4 折旧数据的计算每年折旧=资产原值剩余值/使用年限

=($41000-$1000/5) =$8000记录折旧的分录如下。借：折旧费用 8000贷：累计折旧 8000数据项目金额卡车成本

$41

000减：预计的剩余价值

(1

000)计提折旧额

$40

000预计使用年限

5年总的工作量

100

000单位（千米）典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结2.Units-of-Production-Method(uop)Units-of-productiondepreciation=Cost-Residualvalue/unitsofproduction=$41000-$1000/100000kilometres=$0.4perkilometerTheUOPdepreciationscheduleforthisassetisshowninExhibit5-5.Exhibit5-5Units-of-productionscheduleCurrency:$DepreciationfortheyearDateAssetCostDepreciationperUnitNumberofAmountDepreciationAmountAccumulatedDepreciationAssetCarryingAmount

41

000

41

000

0.4020

0008

0008

00033

000

0.4030

00012

00020

00021

000

0.4025

00010

00030

00011

000

0.4015

0006

00036

0005

000

0.4010

0004

00040

0001

000典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结2．工作量法单位工作量折旧额=资产原值-剩余价值/总的工作量=$41

000$1

000/100

000千米=0.40美元每千米该资产的工作量法计提折旧时间表见表5-5。

年折旧日期资产原值单位工作量折旧额年度工作量折旧额累计折旧账面金额

41

000

41

000

$0.4020

0008

0008

00033

000

$0.4030

00012

00020

00021

000

$0.4025

00010

00030

00011

000

$0.4015

0006

00036

0005

000

$0.4010

0004

00040

0001

000典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结3.DecliningBalanceDepreciationMethodDepreciationratefordoubledecliningbalancemethod=Straightlinedepreciationrate×200%Depreciation=NetBookvalue×DepreciationrateNetBookvalue=Cost-Accumulateddepreciation-Impairmentoffixedassets3．余额递减折旧法双倍余额递减法折旧率=直线折旧率×200%月折旧额=固定资产账面价值×月折旧率固定资产账面价值=固定资产原值累计折旧固定资产减值准备典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结Forexample:OnDec1,2013,ABCCo.purchasedequipmentatthecostof$300

000.Thisequipmentisestimatedtohave5yearsofusefullife.

Attheendofthe5thyear,thesalvagevalue(residualvalue)willbe$10

000.

Calculatethedepreciationexpensesfor2014,2015and2016usingdoubledecliningbalancedepreciationmethod.

Depreciationratefordoubledecliningbalancemethod

=20%×200%=20%×2=40%(peryear)Depreciationfor2014=$300

000×40%×12/12=$120

000Depreciationfor2015=($300

000-$120

000)×40%×12/12=$72

000Depreciationfor2016=($300

000-$120

000-$72

000)×40%×12/12=$43

200典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结【例】2013年12月1日，ABC公司购买设备的费用为300000美元。该设备估计有5年使用寿命。在第5年末，残值（剩余价值）将是10000美元。采用双倍余额递减折旧法计算2014年、2015年和2016年的折旧费用。双倍余额递减法折旧率=20%×200%=20%×2=40%每年2014年的折旧费=$300000×40%×12/12=$1200002015年的折旧费=($300000$120000)×40%×12/12=$720002016年的折旧费=($300000$120000$72000)×40%×12/12=$43200典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结YearBookValue

attheBeginningDepreciationRateDepreciationExpenseBookValueattheYear-end2014$300

00040%$120

000(1)$180

0002015$180

00040%$72

000(2)$108

0002016$108

00040%$43

200(3)$64

8002017$64

80040%$27

400(4)$37

4002018$37

40040%$27

400(5)$10

000DoubleDecliningBalanceDepreciationMethod(2014)$300000×40%×12/12=$120000(2015)($300000-$120000)×40%×12/12=$72000(2016)($300000-$120000-$72000)×40%×12/12=$43200(2017)($300000-$120000-$72000-$43200-$10000)/2=$27400(2018)($300000-$120000-$72000-$43200-$10000)/2=$27400典型例题Unit5第5单元英语试听专业术语典型例句典型例题小结YearBookValue

attheBeginningDepreciationRateDepreciationExpenseBookValueattheYear-end2014$300

00040%$120

000(1)$180

0002015$180

00040%$72

000(2)$108

0002016$108

00040%$43

200(3)$64

8002017