最新会计英语qqq课件PPT
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会计英语培训资料(英文版)ppt(共29页)
► (1) unearned rent ► (2) tuition ► (3) annual retailer fee ► (4) premium ► (5) magazine subscriptions
► Accruals --------- are created by an unrecorded expense that has been incurred or an unrecorded revenue that has been earned.
► (1) supplies ► (2) prepaid insurance ► (3) prepaid advertising ► (4) prepaid interest
► ㈡ Deferred revenues (unearned revenue) → become revenues over time
► ㈢ Accrued expenses (accrued liabilities) →
► expense have been incurred but not recorded
► (1) accrued wages
► (2) accrued interest on notes payable
► (3) accrued taxes
► Current accounting period → ► ( cash received or paid )
( revenue or expense incurred ) ► →future accounting period ► ( revenue or expense incurred )
► The journal entries that bring the accounts up to gate at the end of the accounting period are called adjusting entries.
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
会计英语ppt课件26页PPT
How does it go about the research process Critical appraisal - pluses/minuses, what do I learn from it for my
research?
2 Designing the analysis
– General issues - myself – Specific examples from subject areas Cahan/Berkman/Rouse
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
THE SCIENTIFIC RESEARCH PRO4CESS
Research Topic
Research Problem
Hyesign
Variable Measurement
Analyses
Interpret Results
Conclusions
• Good research is systematic, logical, objective and critical – enthusiasm is good, passion dangerous
A WARNING
• Accounting and finance deal with human behaviour – it is not hard science
research?
2 Designing the analysis
– General issues - myself – Specific examples from subject areas Cahan/Berkman/Rouse
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
THE SCIENTIFIC RESEARCH PRO4CESS
Research Topic
Research Problem
Hyesign
Variable Measurement
Analyses
Interpret Results
Conclusions
• Good research is systematic, logical, objective and critical – enthusiasm is good, passion dangerous
A WARNING
• Accounting and finance deal with human behaviour – it is not hard science
会计学英文版ppt课件
managers and other users of its financial statements.The
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
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
大学课程《会计英语》PPT课件：Chapter 10 Unit 6
The dollar amount of change from year to year is significant, but expressing the change in percentage terms adds perspective.
Trend Percentages
The changes in financial statement items from a base year to following years are often expressed as trend percentages to show the extent and direction of change. Two steps are necessary to compute trend percentages.
Quickratio Quickassets Currentliabilities
Accounts Receivable Turnover
Accounts receivable turnover indicates reasonableness of accounts receivable balance and effectiveness of collections.
statements analysis. Explain the uses and limitations of dollar and
percentage changes, trend percentages, and component percentages. Compute dollar and percentage changes, trend percentages, and component percentages from a set of comparative financial statements. Identify the widely used ratios. Compute each of them and explain what they may indicate and measure.
Trend Percentages
The changes in financial statement items from a base year to following years are often expressed as trend percentages to show the extent and direction of change. Two steps are necessary to compute trend percentages.
Quickratio Quickassets Currentliabilities
Accounts Receivable Turnover
Accounts receivable turnover indicates reasonableness of accounts receivable balance and effectiveness of collections.
statements analysis. Explain the uses and limitations of dollar and
percentage changes, trend percentages, and component percentages. Compute dollar and percentage changes, trend percentages, and component percentages from a set of comparative financial statements. Identify the widely used ratios. Compute each of them and explain what they may indicate and measure.
会计英语(第三版)
语言资格考试PPT
14
cash 现金
cash in bank 银行存款
receivable 应收款项
prepaid expense 预付费用
语言资格考试PPT
15
payable 应付款项
investment 投资
unearned revenue 预收收入
withdrawal 提存
deferrals and accruals
递延与应计
depreciation 折旧
语言资格考试PPT26源自contra account 备抵账户
net book value 账面净值
worksheet 工作底稿
closing entries 结账分录
语言资格考试PPT
27
income summary 收益汇总
source document 原始凭证
external transaction 外部业务
internal transaction 内部业务
语言资格考试PPT
13
account 账户
debit 借方
credit 贷方
rules of debits and credits
借贷规则
Cost principle 成本原则
Depreciation 折旧
Going-concern 持续经营
语言资格考试PPT
7
Stable-monetaryunit
货币计量单位
Full-disclosure principle
充分披露原则
Matching principle 配比原则
语言资格考试PPT
21
debt ratio 负债比率
《会计英语教程》PPT课件
根本语法
• 非限制性定语从句 • 状语从句 • 宾语从句 • 从句的引导词
翻译课文
• Homework • Page 18 • Reading Material 1
Lesson 4 Accounting Cycle (1)
• 教学步骤： • 预习生词、课文 • 复习 • 学新单词、课文
New words
Translate
Lesson 12 Tangible Assets and Their Depreciation
• 教学步骤； • 复习 • 自学单词、短语 • 翻译课文
Lesson 16 Long _Term Investment
• New words • Cost method 本钱法 • Equity method 权益法，产权法 • Parent company 母公司 • Transfer fee转让手续费 • Broker 经纪人，代理人 • Outstanding shares 外发股票
1.be well informed about sth 精通某事
2.be rightly informed 得到正确的 认识
3.it is said that据说 it is reported
it is announced
Lesson 2 Generally Accepted Accounting
• New words • Criterion标准 • Disclose 揭露，揭露 • Cash on hand库存现金 • Outstanding 显著的 • Replenish 补足，补充 • Aggregate 加总的，总计的
translate
Lesson 10 receivables
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。
会计英语ppt课件
2. We show that behaviour is clearly asymmetric over the economic cycle with much stronger reactions in growth than in downturns
3. We show a second asymmetry in that markets do not respond in the same way to positive as they do to negative shocks
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
STRUCTURE
• From developing the idea to presenting the completed piece of research
• Over-riding theme BE METHODICAL
• When you get to the literature review take careful notes – set up some sort of filing system
– It is your choice whether it is electronic, physical or a combination but Endnote is useful for references
GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your
3. We show a second asymmetry in that markets do not respond in the same way to positive as they do to negative shocks
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
STRUCTURE
• From developing the idea to presenting the completed piece of research
• Over-riding theme BE METHODICAL
• When you get to the literature review take careful notes – set up some sort of filing system
– It is your choice whether it is electronic, physical or a combination but Endnote is useful for references
GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your
会计专业英语ppt(全书) 2
Trade Accounts Payable
Short-term obligations to suppliers for purchases of merchandise and to others for goods and services.
Merchandise inventory invoices
short-term notes
payable
Trade Notes Short-term Loan Notes
Trade notes are obligations due to suppliers for goods and services used in business operations.
Unearned or deferred revenues represent amounts received in
advance of the product or service being provided to the customer.
As the earnings process is
Notes Payable– Example
On November 23, Weston Holdings secures a payment extension with TechNology Inc. on an account payable, which will be paid by a 60-day, 12%, €6,000 note payable. The following journal entry would be made by Weston Holdings:
222.62 326.75 221.90 771.27
会计学英文版PPT
Two
Describe and illustrate journalizing transaction using the double-entry accounting system.
Three
Describe and illustrate the journalizing and posting of transactions to accounts.
Accounts Receivables Supplies Prepaid Insurance Land Office Equipment
Fees Earned
5.Expenses
Wages Expense Rent Expense Utilities Expense Supplies Expense Miscellaneous Expense
Examples——fees earned, fares earned, commissions revenue, and rent revenue.
Expenses result from using up assets or consuming services in the process of generating revenues.
Owner’s equity
Each of these major account groups
revenues
Is describe next
Revenues are increases in owner’s equity as a result of selling services or products to customers.
2.Liabilities
Accounts Payable Unearned Rent
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talking about. ▪ relevant a. ▪ the ~ authorities, ▪ --I don’t think his remarks are ~ to our
discussion.
14
▪ 10. consistency n. ▪ --The relationship between the two countries
good ~ of success in life. ▪ --What are the criteria (how do we decide)
for deciding who gets the prize?
3
Chapter 1
一、 教学目的 通过本章的学习，使学生用英语了解会计的定义和运用，财务会计 的含义和目的、会计信息的质量和特征、会计报表的基本要素及会 计原则的运用。 二、 知识点 第一节 会计的定义和运用：主要运用于国营企业、私营企业、政府 和非赢利性机构 第二节 财务会计的含义和目的：包括提供信息、评价未来现金流 量、时间等、了解企业的经济资源。 第三节 会计信息的质量和特征：包括可靠性、相关性、可比性、一 贯性、明晰性。 第四节 会计报表的基本要素：资产、负债、所有者权益、收入、费 用、利润等问题。 会计等式及经济业务对会计等式的影响
2
▪ Accountant n. person whose profession is to keep or inspect financial accounts
▪ Accountancy n. profession of an accountant ▪ Accounting n. ▪ 2. Criterion n. standard ▪ --Success in making money is not always a
会计英语qqq
Chapter 1
I. New words: 1. Account n. statement of money paid or owed for goods or services --The accounts show a profit of $9000. Open/close an account、account payable, account receivable, On account (1) pay part of the money （2）on credit --I will give you$30 on account. --buy things on account.
hour she ~ed classes. ▪ Audit n. auditor ▪ Auditorial a. ▪ Auditorium n.
11
▪ 6. correspondence n. agree with ▪ --The outcome has little ~ with (to) the
7
Chapter 1
三、 教学要求 （一） 了解：（1）会计的定义（2）财务会计的含义。 （二） 理解：会计原则的运用。 （三） 掌握：（1）财务报表（2等式。
难点是：从英语的角度理解会计公认的原则，用英语表达相关 概念。
8
Chapter 1
12
▪ 7．Dividend n. declare a ~, His long training paid ~s.
▪ ~ warrant ▪ 8．Redemption n. ▪ ~ of a mortgage, ~ of a promissory note
13
▪ 9. relevance n. ▪ --What you say has no ~ to what we’re
pillars. ▪ --He made an ~ in his diary every night. ▪ --The entries for the year reveal the growing
prediction. ▪ --There is a lack of ~ between his promises
and his actions. ▪ ~ college, ~ column， ~course, ~school ▪ Corresponding a. more or less the same ▪ ~ fingerprints， the ~ period last year
参考书目： 1、吴水澎：会计学原理 沈阳辽宁人民出版社 1994 2、葛家澍：现代西方财务会计理论 厦门厦门大学出版 社 1989 3、文硕：（译）会计思想史 北京中国商业出版社 1989 4、葛家澍 余绪缨：会计学 北京高等教育出版社 2000 5、郭道扬：会计史教程 北京中国财政经济出版社 1999 6、葛家澍： 中级财务会计 北京中国人民大学出版社 1999 7、盖地：中级财务会计 经济科学出版社 1997 8、(美)罗纳德·W.希尔顿著；耿建新译 管理会计：原书 第4版 北京机械工业出版社 2000
was of shaky ~. ▪ --There is no ~ between the movie and the
book. ▪ --Your actions lack ~; you say one thing and
do the other.
15
▪ 11. entry n. ▪ --He managed to gain ~ to an exclusive club. ▪ --At the ~ to the bridge stand two imposing
9
Chapter 1
工具书： 1、英汉大词典：上海译文出版社 2、英汉会计词汇 中国财政经济出版社 2000
10
▪ 5. audio— ▪ ~-cassette， audio frequency， audiology，
~ pollution, audiovisuals ▪ Audit v. ~ the account books, On her lunch
discussion.
14
▪ 10. consistency n. ▪ --The relationship between the two countries
good ~ of success in life. ▪ --What are the criteria (how do we decide)
for deciding who gets the prize?
3
Chapter 1
一、 教学目的 通过本章的学习，使学生用英语了解会计的定义和运用，财务会计 的含义和目的、会计信息的质量和特征、会计报表的基本要素及会 计原则的运用。 二、 知识点 第一节 会计的定义和运用：主要运用于国营企业、私营企业、政府 和非赢利性机构 第二节 财务会计的含义和目的：包括提供信息、评价未来现金流 量、时间等、了解企业的经济资源。 第三节 会计信息的质量和特征：包括可靠性、相关性、可比性、一 贯性、明晰性。 第四节 会计报表的基本要素：资产、负债、所有者权益、收入、费 用、利润等问题。 会计等式及经济业务对会计等式的影响
2
▪ Accountant n. person whose profession is to keep or inspect financial accounts
▪ Accountancy n. profession of an accountant ▪ Accounting n. ▪ 2. Criterion n. standard ▪ --Success in making money is not always a
会计英语qqq
Chapter 1
I. New words: 1. Account n. statement of money paid or owed for goods or services --The accounts show a profit of $9000. Open/close an account、account payable, account receivable, On account (1) pay part of the money （2）on credit --I will give you$30 on account. --buy things on account.
hour she ~ed classes. ▪ Audit n. auditor ▪ Auditorial a. ▪ Auditorium n.
11
▪ 6. correspondence n. agree with ▪ --The outcome has little ~ with (to) the
7
Chapter 1
三、 教学要求 （一） 了解：（1）会计的定义（2）财务会计的含义。 （二） 理解：会计原则的运用。 （三） 掌握：（1）财务报表（2等式。
难点是：从英语的角度理解会计公认的原则，用英语表达相关 概念。
8
Chapter 1
12
▪ 7．Dividend n. declare a ~, His long training paid ~s.
▪ ~ warrant ▪ 8．Redemption n. ▪ ~ of a mortgage, ~ of a promissory note
13
▪ 9. relevance n. ▪ --What you say has no ~ to what we’re
pillars. ▪ --He made an ~ in his diary every night. ▪ --The entries for the year reveal the growing
prediction. ▪ --There is a lack of ~ between his promises
and his actions. ▪ ~ college, ~ column， ~course, ~school ▪ Corresponding a. more or less the same ▪ ~ fingerprints， the ~ period last year
参考书目： 1、吴水澎：会计学原理 沈阳辽宁人民出版社 1994 2、葛家澍：现代西方财务会计理论 厦门厦门大学出版 社 1989 3、文硕：（译）会计思想史 北京中国商业出版社 1989 4、葛家澍 余绪缨：会计学 北京高等教育出版社 2000 5、郭道扬：会计史教程 北京中国财政经济出版社 1999 6、葛家澍： 中级财务会计 北京中国人民大学出版社 1999 7、盖地：中级财务会计 经济科学出版社 1997 8、(美)罗纳德·W.希尔顿著；耿建新译 管理会计：原书 第4版 北京机械工业出版社 2000
was of shaky ~. ▪ --There is no ~ between the movie and the
book. ▪ --Your actions lack ~; you say one thing and
do the other.
15
▪ 11. entry n. ▪ --He managed to gain ~ to an exclusive club. ▪ --At the ~ to the bridge stand two imposing
9
Chapter 1
工具书： 1、英汉大词典：上海译文出版社 2、英汉会计词汇 中国财政经济出版社 2000
10
▪ 5. audio— ▪ ~-cassette， audio frequency， audiology，
~ pollution, audiovisuals ▪ Audit v. ~ the account books, On her lunch