会计英语-基础会计-课件

会计英语基础会计1PPT课件会计英语基础会计1PPT课件1Chapter12PPT课件Chapter12PPT课件2精品资料精品资料3你怎么称呼老师？如果老师最后没有总结一节课的重点的难点，你是否会认为老师的教学方法需要改进？你所经历的课堂，是讲座式还是讨论式？教师的教鞭“不怕太阳晒，也不怕那风雨狂，只怕先生骂我笨，没有学问无颜见爹娘……”“太阳当空照，花儿对我笑，小鸟说早早早……”会计英语—基础会计--ppt课件4accounting会计，会计学informationsystem信息系统enterprise企业business商业，企业5PPT课件accountingenterprise5PPT课件5decisionmaking制定决策bookkeeping簿记transaction交易，经济业务investor投资者6PPT课件decisionmakingtransaction6PPT6creditor债权人nonprofitorganization非营利性组织returnof（投资）回收returnon（投资）回报，报酬7PPT课件creditorreturnof7PPT课件7cashflow现金流量8PPT课件cashflow8PPT课件8Chapter29PPT课件Chapter29PPT课件9accountingstandard会计规范accountingassumptions会计假设accountingentity会计主体goingconcern持续经营10PPT课件accountingstandardaccounting10monetaryunit货币计量accountingperiod会计分期cash-basis现金收付制accrual-basis权责发生制（应计制）11PPT课件monetaryunitcash-basis11PPT课件11costprinciple成本原则realizationprinciple实现原则matchingprinciple配比原则objectiveprinciple客观性原则12PPT课件costprinciplematchingprincip12consistencyprinciple一致性原则fulldisclosure充分反映materiality重要性conservatism稳健性13PPT课件consistencyprinciplemateriali13Chapter314PPT课件Chapter314PPT课件14asset资产liability负债owner’sequity所有者权益accountingequation会计平衡公式15PPT课件assetowner’sequity15PPT课件15fiscalyear会计年度transaction交易，业务basicaccountingelements基本会计要素drawing提款，资本撤回16PPT课件fiscalyearbasicaccountingel16netincome净收益netloss净损失expense费用revenue收入17PPT课件netincomeexpense17PPT课件17Chapter418PPT课件Chapter418PPT课件18account账户T-accountT形账户double-entryaccounting复式记账制debit借方19PPT课件accountdouble-entryaccountin19credit贷方sourcedocument原始凭证permanentaccounts永久性账户temporaryaccount临时性账户20PPT课件creditpermanentaccounts20PPT课20journalizing记日记账bookoforiginalentry原始分录的记录chartofaccounts会计科目表balance余额21PPT课件journalizingchartofaccounts221Chapter522PPT课件Chapter522PPT课件22accountingcycle会计循环entry会计分录generaljournal普通日记账journalizing记日记账23PPT课件accountingcyclegeneraljourna23ledger分类账posting过账specialjournals特种日记账sourcedocument原始凭证24PPT课件ledgerspecialjournals24PPT课件24subsidiaryledgers明细分类账trialbalance试算平衡表errorcorrection差错更正25PPT课件subsidiaryledgerserrorcorrec25Chapter626PPT课件Chapter626PPT课件26accumulateddepreciation累计折旧adjustingentries调整分录adjustedtrialbalance调整后试算平衡contra-assetaccount备抵账户27PPT课件accumulateddepreciationadjust27closingentries结账分录capitalstock股本depreciationexpense折旧费用post-closingtrialbalance结账后试算平衡28PPT课件closingentriesdepreciationex28prepaidexpense待摊费用incomesummary收益汇总，本年利润insurancepolicies保险，保单miscellaneousexpenses杂项费用，其他费用29PPT课件prepaidexpenseinsurancepolic29revenueearned已实现收入unearnedrevenue预收账款（未实现收入）30PPT课件revenueearned30PPT课件30Chapter731PPT课件Chapter731PPT课件31financialstatement财务报表balancesheet资产负债表incomestatement利润表statementofcashflows现金流量表32PPT课件financialstatementincomestat32financialcondition财务状况retainedearnings留存收益accrual-basis权责发生制cash-basis现金收付制33PPT课件financialconditionaccrual-bas33cashofgoodssold

(COGS)销货成本grossprofit毛利salesreturnsandallowances销售退回及折让cashflow现金流量34PPT课件cashofgoodssold

(COGS)sales34dividends股利cashinflow现金流入cashoutflow现金流出netcashflow现金净流量35PPT课件dividendscashoutflow35PPT课件35operatingactivity经营活动investingactivity投资活动financingactivity融资活动36PPT课件operatingactivityfinancingac36Chapter837PPT课件Chapter837PPT课件37equityfinancing股权融资debtfinancing债权融资rawmaterial原材料directmaterial直接材料38PPT课件equityfinancingrawmaterial3838directlabor直接工资manufacturingoverhead制造费用wo