(推荐)《财务会计英语》PPT课件
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财务会计英语ch1.ppt
legal entity.
J & M, Inc.
Advantages • The ability to obtain large
amounts of resources by issuing stocks • Limited liability for the owners
Disadvantages
Limitation on Life of Entity
Proprietorship Yes
Corporation No
Partnership
Yes
LLC
Yes
Comparison of Alternate Entity Characteristics
Ease of Raising Capital
Taxation
Proprietorship Corporation Partnership LLC
Nontaxable entity Taxable entity Nontaxable entity Nontaxable entity by election
Comparison of Alternate Entity Characteristics
Withdrawals by the owner are recorded in the owner’s drawing account.
Equity Reporting for Alternative Entity Forms
Proprietorships
Greene Landscapes
Statement of Owner’s Equity
LLC provides limited liability for the members. LLCs must file “articles of organization” with
J & M, Inc.
Advantages • The ability to obtain large
amounts of resources by issuing stocks • Limited liability for the owners
Disadvantages
Limitation on Life of Entity
Proprietorship Yes
Corporation No
Partnership
Yes
LLC
Yes
Comparison of Alternate Entity Characteristics
Ease of Raising Capital
Taxation
Proprietorship Corporation Partnership LLC
Nontaxable entity Taxable entity Nontaxable entity Nontaxable entity by election
Comparison of Alternate Entity Characteristics
Withdrawals by the owner are recorded in the owner’s drawing account.
Equity Reporting for Alternative Entity Forms
Proprietorships
Greene Landscapes
Statement of Owner’s Equity
LLC provides limited liability for the members. LLCs must file “articles of organization” with
英文版财务会计PPT 1(1)
– Cash – Accounts receivable – Merchandise inventory – Furniture – Land
英文版财务会计PPT 1(1)
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
Owner’s Equity
OWNER’S EQUITY
INCREASES
OWNER’S EQUITY DECREASES
Owner Investments
Owner Withdrawals
Owner’s Equity
Revenues
Expenses
英文版财务会计PPT 1(1)
Revenues
• Amounts earned by delivering goods or services to customers
英文版财务会计PPT 1(1)
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities
英文版财务会计PPT 1(1)
Financial vs. Managerial Accounting
Entity Concept
• Accounting Entity – organization that stands apart as a separate economic unit
英文版财务会计PPT 1(1)
Reliability (Objectivity) Principle
英文版财务会计PPT 1(1)
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
Owner’s Equity
OWNER’S EQUITY
INCREASES
OWNER’S EQUITY DECREASES
Owner Investments
Owner Withdrawals
Owner’s Equity
Revenues
Expenses
英文版财务会计PPT 1(1)
Revenues
• Amounts earned by delivering goods or services to customers
英文版财务会计PPT 1(1)
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities
英文版财务会计PPT 1(1)
Financial vs. Managerial Accounting
Entity Concept
• Accounting Entity – organization that stands apart as a separate economic unit
英文版财务会计PPT 1(1)
Reliability (Objectivity) Principle
财务会计英语课件
财务会计英语课件一、引言在当今全球化的商业环境中，掌握英语已成为财会专业人士必备的技能之一。
财务会计英语课件是为了帮助学生更好地理解和应用财务会计领域的专业英语而设计的。
通过本课件，学生可以了解国际财务报告准则（IFRS）和美国通用会计准则（GAAP）的核心概念，掌握财务报表的编制和分析，以及理解财务管理和税务方面的知识。
二、课程目标1、增强学生对国际财务报告准则和美国通用会计准则的理解和应用能力；2、提高学生编制和分析财务报表的能力；3、培养学生的财务管理意识和技能；4、帮助学生了解税务方面的知识和法规。
三、课程内容1、财务会计基础知识：介绍财务会计的基本概念、目标和作用；2、财务报表：详细讲解资产负债表、利润表和现金流量表的编制和分析；3、财务管理：介绍财务决策、投资管理、筹资管理和营运资金管理等方面的知识；4、税务：讲解所得税、增值税和其他主要税种的基本概念和计算方法。
四、教学方法本课件采用多种教学方法，包括：1、理论讲解：通过专业英语词汇、短语和句子的讲解，帮助学生理解和应用财务会计知识；2、案例分析：通过实际案例的分析和讨论，让学生更好地理解财务会计知识在实践中的应用；3、小组讨论：鼓励学生分组讨论，共同解决问题，提高团队合作能力；4、自我评估：通过自我评估测试，让学生了解自己的学习进度和不足之处，以便更好地提高学习效果。
五、结论财务会计英语课件是帮助学生掌握专业英语和财务会计知识的有效工具。
通过本课件的学习，学生可以更好地了解国际财务报告准则和美国通用会计准则的核心概念，提高编制和分析财务报表的能力，掌握财务管理和税务方面的知识。
本课件采用多种教学方法，可以帮助学生更好地理解和应用所学知识，提高学习效果。
一、引言中级财务会计课程是会计学专业的一门重要课程，它涵盖了企业财务报表的编制和分析、会计要素的确认和计量、会计科目的运用和核算等内容。
本篇文章将围绕中级财务会计课件进行探讨，帮助读者更好地理解和学习这门课程。
财务专业英语ppt课件
E1-2 Divide into groups as instructed by your professor and discuss the following:
a. How does the description of accounting as the "language of business" relate to accounting as being useful for investors and creditors?
a. Information used to determine which products to produce. b. Information about economic resources, claims to those resources,
and changes in both resources and claims. c. Information that is useful in assessing the amount, timing, and
•Definition of Accounting: business language information system basis for decisions
•Types of Accounting Information: (1)Financial Accounting: •Internal users
篮球比赛是根据运动队在规定的比赛 时间里 得分多 少来决 定胜负 的，因 此，篮 球比赛 的计时 计分系 统是一 种得分 类型的 系统
Contents
Chapter One
Chapter Two
Chapter Three Chapter Four
a. How does the description of accounting as the "language of business" relate to accounting as being useful for investors and creditors?
a. Information used to determine which products to produce. b. Information about economic resources, claims to those resources,
and changes in both resources and claims. c. Information that is useful in assessing the amount, timing, and
•Definition of Accounting: business language information system basis for decisions
•Types of Accounting Information: (1)Financial Accounting: •Internal users
篮球比赛是根据运动队在规定的比赛 时间里 得分多 少来决 定胜负 的，因 此，篮 球比赛 的计时 计分系 统是一 种得分 类型的 系统
Contents
Chapter One
Chapter Two
Chapter Three Chapter Four
会计英语—财务会计模板85页PPT
▪
26、要使整个人生都过得舒适、愉快，这是不可能的，因为人类必须具备一种能应付逆境的态度。——卢梭
▪
27、只有把抱怨环境的心情，化为上进的力量，才是成功的保证。——罗曼·罗兰
▪
28、知之者不如好之者，好之者不如乐之者。——孔子
பைடு நூலகம்
▪
29、勇猛、大胆和坚定的决心能够抵得上武器的精良。——达·芬奇
▪
30、意志是一个强壮的盲人，倚靠在明眼的跛子肩上。——叔本华
谢谢！
85
会计英语—财务会计模板
1、合法而稳定的权力在使用得当时很 少遇到 抵抗。 ——塞 ·约翰 逊 2、权力会使人渐渐失去温厚善良的美 德。— —伯克
3、最大限度地行使权力总是令人反感 ；权力 不易确 定之处 始终存 在着危 险。— —塞·约翰逊 4、权力会奴化一切。——塔西佗
5、虽然权力是一头固执的熊，可是金 子可以 拉着它 的鼻子 走。— —莎士 比
财务会计英语unit1课件
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.
会计英语财务会计(ppt版)
executives 高级(gāojí)管理人员
professional judgment
职业判断力
第六页，共八十四页。
ethical standard 道德(dàodé)准那么
integrity 整合性
AICPA
美国(měi ɡuó)注册会计师 协会
第七页，共八十四页。
Chapter 2
第四十六页，共八十四页。
weight average
加权平均
(píngjūn)
第四十七页，共八十四页。
Chapter 7
第四十八页，共八十四页。
accumulated depletion
累计折耗(shéhào)
accumulated depreciation
累计折旧
acquisition cost 取得(qǔdé)本钱
第二十九页，共八十四页。
bad debt recovery 已确认(quèrèn)坏账的收
回
bed debt expense 坏账费用
bank charges 银行(yínháng)手续费
bank credit memorandum
银行贷项通知
第三十页，共八十四页。
bank debit memorandum
closing the accounts
结账
(jié zhànɡ)
closing entry 结账分录
credit balance 贷方余额
第十八页，共八十四页。
debit balance 借方余额
depreciation expense 折旧费用
double-entry accounting
第二十七页，共八十四页。
财务会计英文版 09 PPT
$540,000
Accounting, 5/E GUOWEI HUST 9 - 6
7
华中科技大学管理学院
Gross Profit
Sales revenues – Cost of goods sold = Gross margin (before operating expenses)
Gross margin – Operating expenses = Net income
Specific identification $1,965.00
FIFO
$1,900.00
LIFO
$2,125.00
Weighted-average
$1,977.50
Accounting, 5/E GUOWEI HUST 9 - 24
25
华中科技大学管理学院
Comparison of Methods
Accounting, 5/E
20 Units @ $20 (Jan) GUOWEI HUST 9 - 20
21
华中科技大学管理学院
Last-In, First-Out
Cost of Goods Sold Oct $ 775 May 1,350 Total $2,125
25 Units @ $31 (Oct)
18
华中科技大学管理学院
Weighted Average
$2,825 total cost/100 units = $28.25/unit Cost of goods sold = 70 × $28.25 = $1977.50
Ending inventory = 30 × $28.25 = $847.50 Accounting, 5/E GUOWEI HUST 9 - 18
Accounting, 5/E GUOWEI HUST 9 - 6
7
华中科技大学管理学院
Gross Profit
Sales revenues – Cost of goods sold = Gross margin (before operating expenses)
Gross margin – Operating expenses = Net income
Specific identification $1,965.00
FIFO
$1,900.00
LIFO
$2,125.00
Weighted-average
$1,977.50
Accounting, 5/E GUOWEI HUST 9 - 24
25
华中科技大学管理学院
Comparison of Methods
Accounting, 5/E
20 Units @ $20 (Jan) GUOWEI HUST 9 - 20
21
华中科技大学管理学院
Last-In, First-Out
Cost of Goods Sold Oct $ 775 May 1,350 Total $2,125
25 Units @ $31 (Oct)
18
华中科技大学管理学院
Weighted Average
$2,825 total cost/100 units = $28.25/unit Cost of goods sold = 70 × $28.25 = $1977.50
Ending inventory = 30 × $28.25 = $847.50 Accounting, 5/E GUOWEI HUST 9 - 18
《会计英语—财务会计(双语版·第四版)》教师教学课件全编
a. Institutional factors, such as standards for preparing information. b. Professional organizations, such as the American Institute of CPAs.
c. Competence, judgment, and ethical behavior of individual accountants. d. All of the above.
Reading Comprehension (GAAP)
1.Assumption Accounting entity
Separate entity
会计主体 独立实体
Going concern
持续经营
Continue operation (or continuing concern)
Measuring unit Monetary unit Stable-money-unit
2.Divide into groups as instructed by your professor and discuss the following:
a. How does the description of accounting as the“language of business” relate to accounting as being useful for investors and creditors?
Words and Phrases
intuition rest on/upon =set up on account=on credit utility utility expense materiality encompass constraint hierarchy
c. Competence, judgment, and ethical behavior of individual accountants. d. All of the above.
Reading Comprehension (GAAP)
1.Assumption Accounting entity
Separate entity
会计主体 独立实体
Going concern
持续经营
Continue operation (or continuing concern)
Measuring unit Monetary unit Stable-money-unit
2.Divide into groups as instructed by your professor and discuss the following:
a. How does the description of accounting as the“language of business” relate to accounting as being useful for investors and creditors?
Words and Phrases
intuition rest on/upon =set up on account=on credit utility utility expense materiality encompass constraint hierarchy
财务会计英语PPT
(b) An explanation for the uncertainty of the outflow of the economic benefits; (c) An estimate of the expected financial effect of the contingent debts and the possibility of any expenditure. If it is unable to make an estimate, the reasons shall be explained. (3) In general, no enterprise may disclose the contingent assets. However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cause, the expected financial effect, etc. 企业应当在附注中披露与或有事项有关的下列信息： (一)预计负债。 1．预计负债的种类、形成原因以及经济利益流出不确定性的说明。 2．各类预计负债的期初、期末余额和本期变动情况。 3．与预计负债有关的预期补偿金额和本期已确认的预期补偿金额。 (二)或有负债(不包括极小可能导致经济利益流出企业的或有负债)。
If you go short and the futures price goes up, you lose money. 如果你卖空而期货价格上升，你就赔钱。 Futures is one of the types of financial futures. 外汇期货是金融期货的一种。 The futures price is not constant until the contract expires. 直到其期货合约到期之前，期货价格才稳定。
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A long position involves inflows greater than outflows in a currency and a short position involved outflows greater than inflows. 多头是一种货币的流入大于流出，而空头指一种货币的流出大于 流入。
Finance Vocabulary——常用金融词汇
A.T.M.
AutomatedTellerMachi ne; cashdispenser
Banknote
Piece of paper money
Legal tender
Loan Donate
Currency that cannot legally be refused as payment
Money paid for borrowing or investing money
Written order to a bank to pay the stated amount from one's account
Sum of money to be returned with interest
5
If you go short and the futures price goes up, you lose money. 如果你卖空而期货价格上升，你就赔钱。
Futures is one of the types of financial futures. 外汇期货是金融期货的一种。
The futures price is not constant until the contract expires. 直到其期货合约到期之前，期货价格才稳定。
Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments. 期货市场提供了 对商品或金融工具未来价格综合信息所作出的市场判断。
The money used in a 3 country
关于期货的英语总结
The function of futures markets is price discovery, price riskhedging, and market efficiency improving. 期货市场的功能在于价格发现、价格风险规避及市场效率 提高。
The statement of cash flows reports the entity’s cash receipts and cash payments during the period-where cash came from and how it was spent. It explains the causes for the change in the cash balance. 现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它 解释现金余额变化的原因。
6
The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. These are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month . 财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简 明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债 表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习 惯上在每个月末编制。
The be
2
exchanged for another
Budget Cash dispenser
Cashier Coin Currency
Amount of money available or needed for a specific use
Sum of money to be returned with interest
Give money especially
to charity; make a
donation
1
Fee Interest Cheque/check
Loan Exchange rate
Payment made to a professional person
Hedging in futures markets is synonymous with shifting risk.期货市场上的套做交易实际上就是转移风险。
4
Most market participants prefer to offset futures positions, rather than to make actual delivery. 期货市场的交易者大都未进行实际交割，而是对市场 部位对冲了结。
Automatic machine from which a bank customer may withdraw money
A person dealing with cash transactions in a bank, shop, etc
A piece of metal used as money
Parties who have sold a futures contract are said to have taken a short position. 出售期货合约的出售者被认为是处在市场空头。
Futures trading takes place only on governmentregulated exchanges. 期货交易只能在政府管理的交易所内进行。
Finance Vocabulary——常用金融词汇
A.T.M.
AutomatedTellerMachi ne; cashdispenser
Banknote
Piece of paper money
Legal tender
Loan Donate
Currency that cannot legally be refused as payment
Money paid for borrowing or investing money
Written order to a bank to pay the stated amount from one's account
Sum of money to be returned with interest
5
If you go short and the futures price goes up, you lose money. 如果你卖空而期货价格上升，你就赔钱。
Futures is one of the types of financial futures. 外汇期货是金融期货的一种。
The futures price is not constant until the contract expires. 直到其期货合约到期之前，期货价格才稳定。
Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments. 期货市场提供了 对商品或金融工具未来价格综合信息所作出的市场判断。
The money used in a 3 country
关于期货的英语总结
The function of futures markets is price discovery, price riskhedging, and market efficiency improving. 期货市场的功能在于价格发现、价格风险规避及市场效率 提高。
The statement of cash flows reports the entity’s cash receipts and cash payments during the period-where cash came from and how it was spent. It explains the causes for the change in the cash balance. 现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它 解释现金余额变化的原因。
6
The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. These are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month . 财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简 明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债 表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习 惯上在每个月末编制。
The be
2
exchanged for another
Budget Cash dispenser
Cashier Coin Currency
Amount of money available or needed for a specific use
Sum of money to be returned with interest
Give money especially
to charity; make a
donation
1
Fee Interest Cheque/check
Loan Exchange rate
Payment made to a professional person
Hedging in futures markets is synonymous with shifting risk.期货市场上的套做交易实际上就是转移风险。
4
Most market participants prefer to offset futures positions, rather than to make actual delivery. 期货市场的交易者大都未进行实际交割，而是对市场 部位对冲了结。
Automatic machine from which a bank customer may withdraw money
A person dealing with cash transactions in a bank, shop, etc
A piece of metal used as money
Parties who have sold a futures contract are said to have taken a short position. 出售期货合约的出售者被认为是处在市场空头。
Futures trading takes place only on governmentregulated exchanges. 期货交易只能在政府管理的交易所内进行。