会计专业英语for stu.ppt

1、Lesson One,Accounting : An Information System,Warming-up Questions,1. What is accounting? 2. Who may be interested in the financial data of a company? 3. What are the major functions of accounting? 4. What are the major subdivisions of accounting? 5. Can you give some description about both of them?

2、 6. What other specialized fields of accounting have developed?,1. What is accounting?,1. What is accounting?,Accounting is an information system necessitated by the great complexity of modern business.,2. Who may be interested in the financial data of a company?,2. Who may be interested in the fina

3、ncial data of a company?,Managers, stockholders, banks and other creditors, government agencies, investment advisors, and the general public.,3. What are the major functions of accounting?,3. What are the major functions of accounting?,One of the most important functions of accounting is to accumula

4、te and report financial information that shows an organizations financial positions and the results of its operations to its interested users. (To be continued),3. What are the major functions of accounting?,3. What are the major functions of accounting?,(Continued) Another important function of acc

5、ounting is to provide the management inside an organization with the accounting information needed in the organizations internal decision-making, which relates to planning, control, and evaluation within an organization.,4. What are the major subdivisions of accounting?,4. What are the major subdivi

6、sions of accounting?,Financial accounting and managerial accounting,5. Can you give some description about both of them?,5. Can you give some description about both of them?,Financial accounting is meant to produce external financial reports to the interested users. Managerial accounting refers to t

7、he process of generating and analyzing accounting information for internal decision-making.,6. What other specialized fields of accounting have developed in the twentieth century?,6. What other specialized fields of accounting have developed in the twentieth century?,Auditing, cost accounting, tax a

8、ccounting, budgetary accounting, governmental and not-for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc.,Useful Words to Know,accumulate organization measure evaluate extensive external framework insure relevance reliability

9、 budget executive otherwise alternative advertising govern regulation globalization spur evolve encompass consequence transaction related,Useful Phrases and Collocations (1),(be) known as meet the need of refer toas relate to in attempt to on an annual basis go unnoticed focus ones attention on on m

10、ore frequent basis,Useful Phrases and Collocations (2),as contrasted with be relevant to course of action specialize in be concerned with be associated with in the end,1. accumulate 积累，聚积,e.g. accumulate enough evidence to ensure his conviction 收集足够的证据已给他定罪 By investing wisely she accumulated a fort

11、une.,2. evaluate 评估，评价,e.g. evaluate her chance of success I cant evaluate his ability without seeing his work.,3. prospective 预期的，未来的，可能的,e.g. prospective changes in the law his prospective mother-in-law showing the house to a prospective buyer 同义词：potential,4. extensive 广大的，广阔的，广泛的，广博的，,e.g. the e

12、xtensive democratic right enjoyed by people 人民享有的广泛的民主权利 an extensive report 一个广泛详尽的报告 Her knowledge of the subject is extensive. 她这方面的学识很渊博。,5. insure 给保险， 为提供保证,e.g. insure ones house against fire 给房子保火险 have ones life insured 给自己保人寿险,6. external 外面的，对外的,e.g. external cause 外因 external trade 对外贸易

13、external remedy 外用药 反义词: internal,7. refer toas,(1) refer to sb. / sth. as.称某人/某物为. e.g. People refer to Chongqing as a foggy city. This group of people is referred to as a discouraged worker.,8. relate to 有关，涉及,e.g. This paragraph relates to the international situation. 这一段讲的是国际形势。 To what events d

14、id your remarks relate? 你的话指的是什么事？,9. on an annual basis,Cf. on more frequent basis On a weekly basis,10. management （工商企业）管理部门，资方,e.g. labour and management 劳资双方 the management of the factory 工厂的管理部门,11. otherwise 不同地，要不然,e.g. You obviously think otherwise. He should have been working, but he was o

15、therwise engaged. He reminded me of what I should otherwise have forgotten.,12. go unnoticed,“go” 与否定的过去分词连用，表示某动作未发生） e.g. Her absence went unnoticed. Police were worried that many crimes go unreported,13. alternative 抉择，选择,e.g. We have no alternative in the matter. You have the alternative of marr

16、ying or remaining a bachelor. Caught in the act, he had no alternative but to confess. 被当场抓住后他除了招供别无选择。,14. attempt ( v. not e.g. I have never known him behave other than selfishly. She seldom appears other than happy,9. rather than (1),e.g. The color seems green rather than blue. It was what he mea

17、nt rather than what he said. Rather than allow the vegetables to go bad, he sold them at half price. Rather than cause trouble, he left.,9. rather than (2),The real driver of the world economy has been Asia, which has accounted for over half of the worlds growth since 2001. Even in current dollar te

18、rms, rather than purchasing -power parity (ppp) weights, Asias 21% contribution to the increase in world GDP exceeded Americas 19%. (P91 The Economist October 21st 2006),10. subtract v.,subtract sth. from sth.,11. constitute v. 组成,e.g. Twelve months constitute a year. The committee is constituted of

19、 members of all three parties. 委员会由三个政党的成员组成。,12. to date 到此为止（指时间）,e.g. We have received more than one hundred applications to date.,13. characterize 特征是,e.g. The giraffe is characterized by its very long neck.,Lesson Three,Liabilities and Owners Equity Section of Balance Sheet,Warming-up Questions

20、,1. What are liabilities（负债）? They are the obligations, or debts, that the firm must pay in money or services at some time in the future.,Warming-up Questions,2. What are current liabilities (流动负债) Current liabilities are those obligations that require to pay within the normal operating cycle or one

21、 year, whichever is longer, by the use of existing current assets or the creation of the other current liabilities.,Warming-up Questions,3. Can you give some examples of current liabilities? Yes. Examples include such things as accounts payable, accrued wages and salaries payable, sales and excise t

22、axes （消费税，营业税）payable, income or property taxes payable, and short-term notes payable, dividends payable, estimated or accrued liabilities, the various payroll taxes liabilities and the portion of long-term debt due with one year (or the operating cycle, if longer).,Warming-up Questions,4. What else

23、 is customarily included in this category? Any amount an organization has received from customers but had not yet earned as revenue.,Warming-up Questions,5. What are long-term liabilities? Those amounts of debts not due for a relative long time, typically more than one year, such as long-term notes,

24、 mortgages, and bonds payable.,Warming-up Questions,6. What is the owners equity? It is referred to as the net assets of the business, which is defined as the differences between the assets and the liabilities.,Warming-up Questions,7. What are the three forms of business organization? The single pro

25、prietorship, the partnership and the corporation.,Derivatives,organize organization oblige obligation satisfy satisfaction distribute distribution segregate segregation withdraw withdrawal formally informally declare declaration accomplish accomplishment eliminate elimination compare comparable,Usef

26、ul Words with Examples,1. be/ fall /become due 到期,due： requiring immediate payment,2. distinguish 区别,distinguish (between) A and B distinguish A from B People who cannot distinguish between colors are said to be color-blind. 不能辨别颜色的人称为色盲。 Speech distinguishes human beings from the animals. 人有别于动物之处是

27、使用语言。 The male is distinguished (from the female) by its red beak（嘴）.,3. segregate,同义词：separate, isolate e.g. The two groups of fans must be segregated in the stadium. Why should the handicapped（残疾人 ）be segregated from the able-bodied（健康人）? a segregated society 有种族隔离的社会,4. engage in sth. 从事，参与,be en

28、gaged in politics, business 从政，作生意 I have no time to engage in gossip. 我没时间闲聊。,5. discretion 斟酌决定的自由，处理权（限）,at sb.s discretion 依据某人的见解 A supplementary grant may be awarded at the discretion of the committee. 委员会可能酌情增加一笔补助金。,6. accomplish,succeed in doing (sth.), complete successfully, achieve 完成，做成功

29、，实现 e.g. ones aim, a task 达到目的、完成任务 a man who will never accomplish anything 永远一事无成的人,Lesson Four,Income Statement,Warming-up Questions,1. What does an income statement show?,Warming-up Questions,1. What does an income statement show? An income statement shows the operating results for a period of t

30、ime.,Warming-up Questions,2. What are the major categories of the income statement for a merchandising company?,Warming-up Questions,2. What are the major categories of the income statement for a merchandising company? They are revenues, cost of goods sold and operating expenses.,Warming-up Question

31、s,3. How are net sales worked out?,Warming-up Questions,3. How are net sales worked out? They are done by deducting sales returns and allowances and sales discounts from the gross sales.,Warming-up Questions,4. How is the cost of goods sold obtained?,Warming-up Questions,4. How is the cost of goods

32、sold obtained? It is obtained by adding the beginning inventory and net purchases and deducting the ending inventory.,Warming-up Questions,5. How is the net income worked out?,Warming-up Questions,5. How is the net income worked out? It is worked out by deducting the operating expenses from the gros

33、s profit on sales.,Warming-up Questions,6. What does the operating expenses of a merchandising business include?,Warming-up Questions,6. What does the operating expenses of a merchandising business include? Selling and administrative expenses.,Warming-up Questions,7. What do you find in the category

34、 called “Financial Income and Expense”?,Warming-up Questions,7. What do you find in the category called “Financial Income and Expense”? Interest income and interest expense and the like, which many be viewed as relating more to financing and investing activities than to merchandising efforts.,Warmin

35、g-up Questions,8. In which section of the balance sheet can you find the operating results?,Warming-up Questions,8. In which section of the balance sheet can you find the operating results? The owners equity section,Warming-up Questions,9. What is the separate “Extraordinary Items” category for?,War

36、ming-up Questions,9. What is the separate “Extraordinary Items” category for? For extraordinary items, such as catastrophic loss from an earthquake.,Derivatives,calculate calculation calculator deduct deduction allow allowance transport transportation merchant merchandise administer administration a

37、dministrative catastrophe catastrophic summary summarize reflect reflection graph graphic graphically,Key Words and Concepts,1. gross adj. total, whole gross weight, profit 毛重,毛利 sb.s gross income 某人的总收入 (before deduction of tax, etc.),Key Words and Concepts,2. net adj. remaining when nothing more i

38、s to be taken away 净的，纯的 net profit 纯利，净利 net weight 净重,Key Words and Concepts,3. allowance n. (1) amount of sth. esp. money, allowed or given regularly 津贴，补助 e.g. an allowance of $ 5 per day I didnt receive any allowance from my father.（零用钱） (2) sum of money deducted; discount 折价，折扣,Key Words and C

39、oncepts,4. arrive at: reach 达成或得出 arrive at an agreement, a decision, a conclusion,Key Words and Concepts,5. intermediate adj. 介于之间的 e.g. at an intermediate point, level, stage, etc. intermediate ports 中途口岸 an intermediate course 中级课程 intermediate goods 中间产品，半成品 an intermediate-range missile 中程导弹,Ke

40、y Words and Concepts,6. merchandise n. 总称商品，货物 general merchandise 杂货 v. 经商，买卖 Cf. merchant,Key Words and Concepts,7. administer v. control the affair of (a business, etc.), manage 管理，治理 e.g. administer a charity, a trust fund, an estate 管理慈善事业、信托基金、地产 Head teachers are more involved in administrati

41、on than in teaching. 校长的行政工作比教学工作多。 an administrative post, problem 行政职位、问题,Key Words and Concepts,8. view v. consider, regard e.g. Has the matter been viewed from from the taxpayers standpoints? 这个问题是否从纳税人的立场上考虑过？ Viewed from the outside, the company seems genuine. The attack on the ship was viewed

42、 as an act of war.,Key Words and Concepts,9. separate adj. e.g. The children sleep in separate beds. Violent prisoners are kept separate from the others. They live separate lives. We can/t work any more; its time we went our separate ways.,Key Words and Concepts,10. transaction n. a piece of busines

43、s transacted 业务，交易 e.g. Payments by cheque easily (i.e.without doubt) outnumber cash transactions. 用支票付款肯定大大超过现金交易。 Cf. transact (fml) conduct or carry out (business, esp. between two people 办理或处理 This sort of business can only be transacted in private. 这种事情只能私下处理。,Key Words and Concepts,11. complem

44、entary adj. 互补的， 补充的 e.g. complementary angle 余角 They have complementary personalities. His personality is complementary to hers. Cf. complement n. 补足物，余角 v. 补充，补足,Key Words and Concepts,12. graph n. 图表，图形，坐标图，曲线图 e.g. the rising graph of crime statistics 派生词：graphic graphically,Key Words and Concep

45、ts,13. available adj. e.g. Tickets are available at the book office. 票房有票。 You will be informed when the book become available. 这本书有货时就通知你. Chinese goods available for export 供出口的中国商品,Class Quiz,I. Put the following terms into English 1. 公认会计原则 2. 预算会计 3. 财务状况 4. 非常项目 5. 无形资产 6. 上市证券 7. 留存收益 8. 董事会

46、9. 折旧费 10. 销售折扣,II. Fill in the blanks with appropriate words or terms,1. Accounting can be classified into_accounting and _accounting. 2. All forms of accounting, in the end, provides information to such related users as_. 3. Balance Sheet is a listing of _on a given date. 4. Fixed assets may inclu

47、de_. 5. Current assets are usually listed in the order of their “_or _ into cash.,6. Current liabilities are usually required to pay within _or one year, which ever is longer. 7. _are a few examples of long-term liabilities. 8. The difference between the assets and liabilities is referred to as the

48、_or _ of the business. 9. The major categories of the income statement for a merchandising company are _. 10.The net income for a certain period is obtained by deducting_.,III. Answer the following questions briefly,1. What are the three forms of business organizations?,2. How is the distribution ma

49、de to the shareholders with a corporation? _ 3.What do you think of the English for accountants we are learning? Any suggestions about the course?,Class Quiz,I. Put the following terms into English 1. 公认会计原则 generally accepted principles 2. 预算会计 budgetary accounting 3. 财务状况 financial position 4. 非常项

50、目 extraordinary items 5. 无形资产 intangible assets 6. 上市证券 marketable securities 7. 留存收益 retained earnings 8. 董事会 board of directors 9. 折旧费 depreciation expense 10. 销售折扣 sales discounts,II. Fill in the blanks with appropriate words or terms,1. Accounting can be classified into financial accounting and

51、managerial accounting. 2. All forms of accounting, in the end, provides information to such related users as manager, stockholders, banks and other creditors, government agencies, investment advisors, and the general public. 3. Balance Sheet is a listing of an organizations assets, liabilities and o

52、wners equity on a given date. 4. Fixed assets may include land, building, and various kinds of equipment. 5. Current assets are usually listed in the order of their “liquidity” or convertibility into cash.,6. Current liabilities are usually required to pay within the normal operating cycle or one ye

53、ar, which ever is longer. 7. Long term notes, mortgages, and bonds payable are a few examples of long-term liabilities. 8. The difference between the assets and liabilities is referred to as the owners equity or the net assets of the business. 9. The major categories of the income statement for a me

54、rchandising company are revenue, cost of goods sold and operating expenses. 10.The net income for a certain period is obtained by deducting the operating expenses from the gross profit on sales.,III. Answer the following questions briefly,1. What are the three forms of business organizations? the si

55、ngle proprietorship, the partnership and the corporation,2. How is the distribution made to the shareholders with a corporation? The board of directors must meet and declare its plan for distribution.,3.What do you think of the English for accountants we are learning? Any suggestions about the cours

56、e?,Lesson Five,Ledger Accounts,Warming-up Questions,1. What are the five categories of ledge accounts?,Answer for reference,Assets, liabilities, owners equity, revenues and expenses.,Warming-up Questions,2. What is an account?,. Answer for reference,An account is simply a record of changes (increase

57、s and decreases) and balances in the value of a specific item.,Warming-up Questions,3.What are the rules of debit and credit?,Answer for reference,See P36,Warming-up Questions,4. Under the double-entry bookkeeping system, what should each transaction be analyzed into?,Warming-up Questions,Equal debi

58、ts and credits,Warming-up Questions,5.What is a chart of accounts?,Answer for reference,It is a listing of the titles and numbers of all accounts found in the general ledger; The accounts titles should be grouped by or in order of assets, liabilities, owners equity, revenues and expenses,Useful Words and Expressions,1. specific adj. 明确的,具体的 e.g. The money is to be used for one specific purpose: the building of a theatre. have no specific aim 没有明确目标 according to specific circumstances 根据具体情况,Useful Words and Expressions,2. apply (to sth. /sb.