会计学英文版经典教程 (6)
会计英语科目介绍
会计英语科目介绍1. Introduction在学习会计的过程中，学习和掌握会计英语是非常重要的。
会计英语科目是会计领域的专业术语，有助于我们理解和运用相关会计概念。
本文将介绍一些常见的会计英语科目及其英文表达，帮助读者更好地理解和掌握会计英语。
2. Financial Accounting（财务会计）财务会计是指对一个组织的财务状况和经营成果进行记录、分析和报告的过程。
以下是一些与财务会计相关的会计英语科目：2.1 Assets（资产）•Cash（现金）•Accounts receivable（应收账款）•Inventory（存货）•Property, Plant, and Equipment（固定资产）2.2 Liabilities（负债）•Accounts payable（应付账款）•Notes payable（应付票据）•Long-term debt（长期负债）2.3 Equity（所有者权益）•Common stock（普通股）•Retned earnings（留存盈余）2.4 Revenue（收入）•Sales revenue（销售收入）•Service revenue（服务收入）2.5 Expenses（费用）•Cost of goods sold（销售成本）•Rent expense（租金支出）3. Managerial Accounting（管理会计）管理会计是指用于内部决策、规划和控制的会计信息。
以下是一些与管理会计相关的会计英语科目：3.1 Cost（成本）•Direct costs（直接成本）•Indirect costs（间接成本）•Fixed costs（固定成本）•Variable costs（变动成本）3.2 Budgeting（预算）•Operating budget（经营预算）•Capital budget（资本预算）3.3 Decision Making（决策）•Cost-volume-profit analysis（成本-销售-利润分析）•Break-even point（盈亏平衡点）3.4 Performance Evaluation（绩效评估）•Return on investment（投资回报率）•Balanced scorecard（平衡记分卡）4. Auditing（审计）审计是指对财务报表的真实性、完整性和准确性进行独立检查和评估的过程。
国际会计学第六版_chapter_3.ppt
8
France
Overview
“The Plan” – national uniform chart of accounts (national accounting code)
Objectives and principles of financial reporting Definitions of elements Recognition and valuation rules Standardized chart of accounts Model financial statements
Other influences on French accounting rules
Commercial legislation (Code de Commerce)
Tax laws
9
France (contin)
Accounting regulation and enforcement CNC – National Accounting Board
Generally, IFRS consolidated statements are permitted for non-listed companies.
Requirements for individual company financial statements vary – IFRS may be required, allowed, or prohibited.
Describe the audit-oversight mechanisms in these five cpean Union
Starting in 2005, all EU-listed companies must follow IFRS in their consolidated financial statements.
会计学英文版作业教程文件
会计学英文版作业教程文件Accounting Homework TutorialIntroduction:Step 1: Read and Understand the QuestionsBefore starting your accounting homework, thoroughly read the questions and ensure you understand what is being asked. Identify any key terms or concepts that are mentioned. Take notes and highlight important details.Step 2: Review Relevant Concepts and PrinciplesOnce you have a clear understanding of the questions, review the relevant concepts and principles that apply to the assignment. Refer to your textbook, lecture notes, or any other reliable sources to refresh your knowledge. Understanding the underlying principles will allow you to approach the problems correctly and accurately.Step 3: Organize and Plan Your ApproachStep 4: Work on the ProblemsStart working on the problems, following your plan. Show all your calculations and include explanations where required. Make sure you apply the correct formulas, rules, and standards of accounting, such as the Generally Accepted Accounting Principles (GAAP).Step 5: Double-Check Your WorkStep 6: Seek Clarification if NeededStep 7: Revise and ProofreadStep 8: Submit Your HomeworkOnce you are satisfied with your work, prepare your assignment for submission. Follow the guidelines provided by your instructor, such as formatting requirements, file type, and submission method. Ensure that you submit your homework within the given deadline.Tips for Success in Accounting Homework:2. Practice regularly: Regular practice of accounting problems will enhance your understanding and speed.3. Form study groups: Collaborating with classmates can help clarify concepts and reinforce learning.4. Utilize online resources: Access online tutorials, video lectures, and practice questions to supplement your learning.5. Stay organized: Keep track of deadlines, create a schedule, and maintain a neat and orderly workspace.6. Seek help when needed: Don't hesitate to approach your instructor or classmates for assistance.Conclusion:。
会计学英文版经典教程 (4)
25
Understand presentation requirements for Statement of Changes in Equity
Copyright ©2014 Pearson Education.
26
Key reconciling items
Copyright ©2014 Pearson Education.
• All financial statements, except cash flow info, to be prepared using accrual basis.
Copyright ©2014 Pearson Education.
13
Materiality and Aggregation
Copyright ©2014 Pearson Education.
14
Offsetting
• Not allowed to offset assets and liabilities, income and expenses
• Offsetting is different from netting
tool
• Top source of information for shareholders, lenders, potential investors etc.
• Provide information about the company from company visions, goals to financial information and changes in strategy.
Copyright ©2014 Pearson Education.
8
Know the general features of financial statements
【商务英语】西方会计英语(纯英文LRC)-6Unit six【声音字幕同步PPT】
After all, the articles of association can ,with shareholder's approval, be
amende That change will not help the management if the main problem for the business is that
standard was designed to recognise the
Байду номын сангаас
the effect is that ,unless the leased assets and obligations are capitalised ,potentially
large liabilities build up off balance-shee equally the leased assets employed are not
That argument is specious for two reason Firstly, risk has never been a determining
factor in consolidatio Secondly, even if it were relevant,those who use this argument are referring solely to the credit risk,and not to all the risks
have sprung up more recentl Text 6.2 Bold proposal may lay balance
sheet bare Consultation ends today on the Accounting Standards Board's proposal
西方财务会计培训教程(英文版)PPT课件( 68页)
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Variety of Ownership Interests
Corporate Capital
No-Par Stock
Reasons for issuance: Avoids contingent liability. Avoids confusion over recording par value versus fair market value.
Some states require that no-par stock have a stated value.
Corporate Capital
Stock Issued with Other Securities
Two methods of allocating proceeds: 1. the proportional method and 2. the incremental method.
LO 3 Explain the accounting procedures for issuing shares of stock.
The Corporate Form of Organization
State Corporate Law
Corporation must submit articles of incorporation to the state in which incorporation is desired.
国际会计学第六版chapter8
国际会计学第六版chapter8国际会计学第六版弗雷德里克.D.S.乔伊课件International Accounting, 6/e Frederick D.S. Choi Gary K. MeekChapter 8: Global Accounting and Auditing Standards1国际会计学第六版弗雷德里克.D.S.乔伊课件Learning ObjectivesDefine and understand the distinction between “harmonization” and “convergence” as they apply to accounting standards. State the pros and cons of adopting international accounting standards. Understand what is meant by “reconciliation” and “mutual recognition” of different sets of accounting standards.2国际会计学第六版弗雷德里克.D.S.乔伊课件Identify the six organizations that have leading roles in setting international accounting standards and promoting international accounting convergence. Describe the structure of the International Accounting Standards Board and how it setsInternational Financial Reporting Standards. Understand the major provisions of the U.S. Sarbanes-Oxley Act and why similar legislation is being enacted in other countries.3国际会计学第六版弗雷德里克.D.S.乔伊课件Standardization, Harmonization, and ConvergenceStandardization Rigid, narrow set of rules One-size-fits-all approach Less flexible than harmonization or convergence Not the current thinking4国际会计学第六版弗雷德里克.D.S.乔伊课件HarmonizationStandards that are patible C no logical conflicts Means the elimination of differences among existing accounting standards ConvergenceMeans the gradual elimination of differences in accounting standards But might also involve a new accounting treatment not in any current standard Involves cooperative efforts of IASB and national standard-setters Now the preferred term over harmonization5国际会计学第六版弗雷德里克.D.S.乔伊课件A Survey of International ConvergenceAdvantages of international convergenceInvestor understanding and confidence is improved. Investor decision making is improved. Capital is allocated more efficiently around the world. Financial risk and cost of capital are reduced. Strategic decision making in mergers and acquisition is improved.6国际会计学第六版弗雷德里克.D.S.乔伊课件Criticisms of international standardsSolution is too simple for such a plex problem. Strips accounting of its flexibility to adapt to different situations. Challenges national sovereignty. A tactic of large accounting firms to expand their market share. May create standards overload.7国际会计学第六版弗雷德里克.D.S.乔伊课件A Survey of International ConvergenceReconciliation and mutual recognition ReconciliationFinancial statements based on home GAAP, but net e and stockholders’ equity reconciled to another GAAP. This is the SECrequirement for foreign filers. Less costly than preparing plete financial statements based on another GAAP. But a summarized, plete picture.8国际会计学第六版弗雷德里克.D.S.乔伊课件Mutual recognition (reciprocity)Jurisdictions accept financial statements based on each other’s GAAP. Does not improve parability. Can create an unlevel playing field.EvaluationArguments on both sides have merit. But convergence and international standards are a reality.9国际会计学第六版弗雷德里克.D.S.乔伊课件Some Significant Events in the History of International Accounting Standard Setting1959 C Jacob Kraayenhof issues first significant proclamation that work on international standards should begin 1973 C IASC creat国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件。
会计学英文版ppt课件
accounts within the chart of accounts are numbered for use
as references.
Balance Sheet Accounts
accounts.
Prepare an unadjusted trial
balance and explain how it can be used to discover errors.
Using Accounts to Record Transactions
As a result,accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record.This record is
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Examples ——wages expense, rent expense, utilities expense, supplies expense, and miscellaneous expense.
A chart of accounts should meet the needs of a company’s
国际会计学第六版chapter_6-42页文档资料
Choi/Meek, 6/e
16
Choi/Meek, 6/e
17
Types of Translation Methods
Single rate method: applies a single exchange rate, the current rate, to all foreign currency assets and liabilities.
Choi/Meek, 6/e
2
How does a translation gain or loss differ from a transactions gain or loss?
Is there more than one way of translating financial statements from one currency to another? If so, what are they?
Preserves the original cost equivalent of a foreign currency item in the reporting currency.
Use of historical rates do not give rise to
translation gains or losses, which are
At the transaction date, each asset, liability, revenue, and expense denominated in a foreign currency is measured and recorded in the functional currency of the reporting entity at the spot exchange rate in effect on that date.
西方财务会计培训教程(英文版)(ppt 68页)PPT学习课件
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Variety of Ownership Interests
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Capital Stock or Share System
In the absence of restrictive provisions, each share carries the following rights:
Corporate Capital
No-Par Stock
Reasons for issuance: Avoids contingent liability. Avoids confusion over recording par value versus fair market value.
Some states require that no-par stock have a stated value.
Preferred Stock or Common Stock. Additional Paid-in Capital
LO 3 Explain the accounting procedures for issuing shares of stock.
Corporate Capital
财务会计英文版第六版课程设计
Financial Accounting Course Design (Sixth Edition, Englishversion)1. OverviewThe Financial Accounting course is designed to provide students with a strong foundation in the principles of accounting and financial reporting. This course provides an understanding of the role of financial information indecision making and introduces the basic concepts offinancial statements and their interpretation. The coursewill cover the techniques used in financial analysis, budgeting, cost analysis, and financial reporting.This course is designed for undergraduate studentsmajoring in accounting, finance, or business. The course is required for all students in these programs.2. Course ObjectivesUpon completion of this course, students should be able to: •Understand the role of accounting in business and the importance of financial information in decisionmaking•Understand the basic principles of financial accounting and the preparation of financial statements•Analyze financial statements using techniques such as ratio analysis, vertical and horizontal analysis, and trend analysis•Use budgeting techniques to plan and control operations•Understand the basic principles of cost accounting and the application of cost concepts to decision making •Prepare financial reports and communicate financial information effectively3. Course OutlineModule 1: Introduction to Accounting•Definition and scope of accounting•Accounting principles and standards•Types of business organizations•Basic accounting systems and processesModule 2: Financial Statements•Overview of financial statements•The accounting cycle•Income statement•Balance sheet•Statement of cash flowsModule 3: Financial Statement Analysis•Introduction to financial statement analysis •Ratio analysis•Vertical and horizontal analysis•Trend analysisModule 4: Budgeting•Overview of budgeting•Types of budgets•The budget process•Budget variance analysisModule 5: Cost Accounting•Introduction to cost accounting•Cost concepts and cost behavior•Cost-volume-profit analysis•Costing methodsModule 6: Financial Reporting•Introduction to financial reporting•Financial reporting standards•Financial reporting practices•Communication of financial information4. Course MaterialsTextbook•Financial Accounting (Sixth Edition) by Robert Libby, Patricia Libby, and Frank Hodge, published byMcGraw Hill Education, 2017.Supplementary Materials•Lecture slides and handouts•Case studies and homework assignments•Practice exercises and quizzes•Online resources and discussion forums5. Course RequirementsAttendance and ParticipationStudents are expected to attend all lectures and actively participate in class discussions and group activities.Assignments and ExaminationsStudents will be assigned case studies, homework assignments, practice exercises, and quizzes throughout the course. There will be a midterm examination and a final examination.GradingThe final course grade will be based on the following components:•Attendance and participation (20%)•Assignments and quizzes (30%)•Midterm examination (25%)•Final examination (25%)6. Course Policies and ProceduresAcademic IntegrityAcademic integrity is a fundamental value of the academic community. Any act of academic dishonesty, including plagiarism and cheating, is a serious offense and will result in disciplinary action.AccommodationsStudents with disabilities should contact the Office of Disability Resources and Services to request accommodations.Code of ConductStudents are expected to conduct themselves in a professional manner at all times and to adhere to all university policies and procedures.Student Support ServicesStudents may utilize a variety of support services offered by the university, including tutoring, counseling, and advising.。
国际会计学第六版chapter6
Choi/Meek, 6/e
3
Why do Firms Translate?
Facilitates the preparation of consolidated financial statements that allow readers to see the performance of a multinational company’s total operations both domestic and foreign.
At the transaction date, each asset, liability, revenue, and expense denominated in a foreign currency is measured and recorded in the functional currency of the reporting entity at the spot exchange rate in effect on that date.
Preserves the original cost equivalent of a foreign currency item in the reporting currency.
Use of historical rates do not give rise to
translation gains or losses, which are
How does the temporal method of currency translation differ from the current rate method?
What is the relationship between currency translation and inflation?
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Beg bal Purchases:
No. 1 (25 units @ $14) No. 2 (25 units @ $18)
$100
350 450
Cost of goods sold (40 units):
(10 units @ $10)
100
(25 units @ $14)
Inventory Recorded cost of goods sold
Debit 560,000
Credit 560,000
900,000
900,000
540,000
540,000
Copyright ©2014 Pearson Education.
11
Recording Inventory (Amounts Assumed)
8
Inventory Systems
Perpetual
Used for all types of goods
Keeps a running total of all goods bought, sold and on hand Inventory counted at least once a year
9
Perpetual Inventory
• Bar codes on products provide information to record
▫ Sale of item ▫ Update of inventory record
• Two entries needed for each sale
Expense on the Income Statement
Copyright ©2014 Pearson Education.
4
Copyright ©2014 Pearson Education.
5
Number of units
• Determined from accounting records • Evidenced by physical count at year end • Consigned goods:
▫ Automobiles, fine jewelry, real estate
• Inventory costed at specific price of the particular unit
• Too expensive for inventories with common characteristics
▫ Record revenue and asset received (cash or receivables)
▫ Record cost of sale and reduction of inventory
Copyright ©2014 Pearson Education.
10
Recording Inventory (Amounts Assumed)
Cost of goods available *
Number of units available*
*Goods available = Beginning inventory + Purchases
Cost of goods sold
Number of units sold
Average cost per unit
Specific Average
unit
cost
First-in, Last-in, first-out first-out
Copyright ©2014 Pearson Education.
18
Specific Unit
• Used for businesses with unique inventory items
6
Shipping terms
FOB Shipping Point
• Legal title passes to purchaser when items leave seller’s place of business
• Purchaser owns good while in transit
▫ Included in purchaser’s inventory count
▫ Included in seller’s inventory count
• Seller pays transportation costs
Copyright ©2014 Pearson Education. 7
Recording inventory-related transactions
Copyright ©2014 Pearson Education.
Copyright ©2014 Pearson Education.
14
Net Sales
Sales revenue - Sales returns and allowance - Sales discounts = Net sales
Copyright ©2014 Pearson Education.
• Cost of inventories comprises of: • Cost of purchase • Cost of conversion • Cost of bringing in the inventories
Copyright ©2014 Pearson Education.
17
Inventory Methods
• Purchaser pays transportation costs
FOB Destination
• Legal title passes to purchaser when items arrive at purchaser’s place of business
• Seller owns goods while in transit
12
Reporting in the Financial Statements
Balance Sheet (partial) Current assets: Cash Accounts receivable Inventory
$$$$ $$$$ $70,000
Income Statement (partial)
Chapter 6
Inventory and Merchandising
Operations
Understand the nature of inventory and retailing operations
Copyright ©2014 Pearson Education.
2
Accounting For Inventory
15
Determine inventory and cost of sales based on various inventory cash flow assumptions.
Copyright ©2014 Pearson Education.
16
Inventory Costing
• Manager decides which accounting method to use, which affects: • Profits • Income tax • Ratios
Sales
$900,000
Cost of goods sold
540,000
Gross profit
$360,000
Copyright ©2014 Pearson Education.
13
Cost of Net Purchases
Purchase price + Freight-in - Purchase returns - Purchase allowances - Purchase discounts = Net purchases
(25 units @ $18)
450
(15 units @ $14)
210
Ending (10 units @ $10) 240 Balance (10 units @ $14)
Copyright ©2014 Pearson Education.
21
Average Cost
Average cost per unit
▫ Does not include those held for another company ▫ Does include those out on consignment
• In transit goods
▫ Depends on shipping terms
Copyright ©2014 Pearson Education.
350
(5 units @ $18)
90
Ending (20 units @ $18) 360 Balance
Copyright ©2014 Pearson Education.
20
Last-in, First-out (LIFO)
• Most recent items purchased are assumed to be sold first
• Oldest costs in ending inventory
Inventory (at FIFO Cost)
Beg bal Purchases:
No. 1 (25 units @ $14) No. 2 (25 units @ $18)
$100
350 450
Cost of goods sold (40 units):
Copyright ©2014 Pearson Education.