会计英语PPT课件
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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
会计学英语电子版ppt课件
Land Buildings Vehicles Computers Furniture Equipment
15
Operating Activities
Primary activity of business
Selling goods Providing services Manufacturing Cost of Sales Advertising Paying employees Paying utilities
3. Explain the three principal types of business activity.
4. Describe the content and purpose of each of the financial statements.
3
Study Objectives
5. Explain the meaning of assets, liabilities, and stockholders’ equity, and state the basic accounting equation.
6. Describe the components that supplement the financial statements in an annual report.
4
111 Forms of Business Organization
Sole proprietorship Partnership Corporation
11
Users of Financial Information
External Users Ask?
12
311
Types of Business Activity
15
Operating Activities
Primary activity of business
Selling goods Providing services Manufacturing Cost of Sales Advertising Paying employees Paying utilities
3. Explain the three principal types of business activity.
4. Describe the content and purpose of each of the financial statements.
3
Study Objectives
5. Explain the meaning of assets, liabilities, and stockholders’ equity, and state the basic accounting equation.
6. Describe the components that supplement the financial statements in an annual report.
4
111 Forms of Business Organization
Sole proprietorship Partnership Corporation
11
Users of Financial Information
External Users Ask?
12
311
Types of Business Activity
大学课程《会计英语》PPT课件：Chapter 1 Unit 3
Matching
Description: Matching refers to the timing of recognition of revenues and expenses in the income statement. Under this concept, all expenses incurred in earning revenue should be recognized in the same period the revenue is recognized.
useful in accounting. Distinguish between capital expenditures and revenue
expenditures. State how materiality is related to the distinction
between capital and revenue expenditures. Explain the significance of reporting the economic
Differentiate Capital and Revenue Expenditures
Capital expenditures are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows, and thus should be added to the plant and equipment or capital asset account.
substance of transactions, not just their form.
第8章 Revenues and Expenses《会计英语》PPT课件
completion.
Special Terms
1. deliver / delivery 交货、交割,指在交易过程中,货物或证券由一方转交于 另一方。在交货之前货物或证券的所有权未发生转移,在交割后所有权已经转移 ,即持有商品或证券的利益与风险都已转移。此时通常被认为是收入过程基本完 成的时点。 2. real estate broker 不动产经纪人,指房地产的卖主和买主之间的交易中介 人,向买主或卖主或双方收取一定的佣金。 3. commission 佣金,即手续费,指按业务活动量(如销售额)给予推销员或经纪 人的报酬。
Special Terms
4. government bond 政府债券、公债。由政府发行的长期债券,期限通常在 5年以上。 5. realization principle 实现原则,也称为收入实现原则,是用来指导收入确认 的会计原则。它的基本含义是,只有当下列条件都得到满足时,才能够在账面上 反映收入:企业已将商品所有权上的主要风险和报酬转移给购货方;企业没有保 留对商品的继续管理权或控制权;与交易相关的经济利益能够流入企业;相关的 收入和成本能够可靠地计量。 6. quoted prices 牌价,指证券交易所公布的证券或商品的交易价格。课文中 指某些产品虽然没有销售,但其销售没有困难,而且交易金额可以预先知悉。
Unit 2 Expenses
➢An expense always causes a decrease in owners'equity. The related changes in the accounting equation can be either (1)a decrease in assets, or (2)an increase in liabilities. An expense reduces assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. If the expense will not be paid until later, as, for example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in liabilities.
Special Terms
1. deliver / delivery 交货、交割,指在交易过程中,货物或证券由一方转交于 另一方。在交货之前货物或证券的所有权未发生转移,在交割后所有权已经转移 ,即持有商品或证券的利益与风险都已转移。此时通常被认为是收入过程基本完 成的时点。 2. real estate broker 不动产经纪人,指房地产的卖主和买主之间的交易中介 人,向买主或卖主或双方收取一定的佣金。 3. commission 佣金,即手续费,指按业务活动量(如销售额)给予推销员或经纪 人的报酬。
Special Terms
4. government bond 政府债券、公债。由政府发行的长期债券,期限通常在 5年以上。 5. realization principle 实现原则,也称为收入实现原则,是用来指导收入确认 的会计原则。它的基本含义是,只有当下列条件都得到满足时,才能够在账面上 反映收入:企业已将商品所有权上的主要风险和报酬转移给购货方;企业没有保 留对商品的继续管理权或控制权;与交易相关的经济利益能够流入企业;相关的 收入和成本能够可靠地计量。 6. quoted prices 牌价,指证券交易所公布的证券或商品的交易价格。课文中 指某些产品虽然没有销售,但其销售没有困难,而且交易金额可以预先知悉。
Unit 2 Expenses
➢An expense always causes a decrease in owners'equity. The related changes in the accounting equation can be either (1)a decrease in assets, or (2)an increase in liabilities. An expense reduces assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. If the expense will not be paid until later, as, for example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in liabilities.
会计英语课件：Statement of Cash Flows
CASH
+
0 + + 0 0 0 0 0 0
0
Investing Activities
Purchase fixed asset for cash
-
Purchase fixed assets by issuing debt
0
Sell fixed assets
+
Purchase securities that are not cash equivalents
CASH INFLOWS Borrowing from creditors Issuing equity securities
CASH OUTFLOWS Repayment of amount borrowed Repurchase of equity shares (including the purchase of treasury stock) Payment of dividends
▪ Aims: ▪ 1. Explain the concept of The Cash Flow
Statements. ▪ 2. Classify activities affecting cash as
operating, investing, or financing activities. ▪ 3. Use the direct method to measure cash flows. ▪ 4. Determine cash flows from income statement and balance sheet accounts. ▪ 5. Use the indirect method to calculate cash flows from operations.
会计英语.课件.
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第 三 章
Unit 3 Accounting cycle Ⅱ 第三章 会计循环 Ⅱ
• 1. Books of prime entry 原始账簿 • 1.1 Sales day book 销售日记账 • 1.2 Purchases day book 采购日记账
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• 1.3 Cash book and petty • 现金日记账及零用现金簿 • 1.3.1 Cash book • 1.3.2 Petty cash book
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• 4. GAAP 一般公认会计原则 • 5.IASs and IFRSs • 国际会计准则及国际财务报告准则
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• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
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高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博 主编
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第 一 章
Unit 1 Introduction to accounting 第一章 会计导论
• 1. Definition • 会计的概念
of accounting
• 6.1 Underlying assumptions • Accrual basis权责发生制 • Going concern 6.2 • • • • •
Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性
会计英语课件——现金账簿
Dr Cash £30 Cr Postage £30
Which is right?
Exercises: Make entry
Year 2 Sep 2 Bought postage stamps £10 in cash
5 Paid electricity expenses by cheque £200
Exercises:P83/11.1
1.选择全部做完的同学，可得满分(100分)； 2.选择做到11月10日结账的同学，全对是75分。 各位同学可根据自己的情况进行选择，10分钟后提问，检
查并评分。
11月10日结账: Two-column cash book
CASH BOOK cash bank ￡￡
如果承前余额现金是600英镑， 银行存款是500英镑，
如何制订两栏的现金日记账？
Two-column cash book
cash bank ￡￡
T WILLAM
CASH BOOK
cash bank ￡￡
May 1 Balance b/d 600 500
Two-column cash book
1. MAY 3 T WILLAM ,cash sales ￡200 T WILLAM
6 Paid travelling expenses in cash £60 8 Paid cleaning in cash £30
Answer：
1.Dr postage £10 Cr Cash £10 2.Dr Electricity expenses £200
Cr Bank £200 3. Dr Travelling expenses £60
▪ Trade discount ＝１１０＊１０＊１０％＝£１１０
会计专业英语课件Chapter 4
(1) Acquisition
▪ Classified as measured at FVTOCI, an investment in debt or equity instruments is recorded at its cost at initial recognition, including the purchase price and transaction costs that are directly attributable to the acquisition of the financial asset.
【Example 4-3】
▪ Take the bonds purchased by company W on June 30, 2019 for illustration. Assume that company W classified these bonds at FVTOCI. On December 31, 2019, the quoted market price of the bonds was $1,030,000. On acquisition, company W should make the following entry:
• Only investments in debt, such as bonds, satisfy the recognition requirements for financial instruments measured at amortized cost since investments in stocks do not produce interest or refund the principal.
• is prepared to amortize bond discount or premium for each interest receipt.
《会计英语》PPT课件
② Accounting is a measure used by an entity (profit or non-profit) to accumulate, dispose, communicate and convey economic inf ormation. The gathered and settled data should communicate e fficiently with relevant groups outside by the using standard acc ounting statements (in the sense of types, forms and contents).
13. Accounts receivable应收帐款 14. Realized profits实现的利润 15. Financial accounting财务会计 16. Financial position财务状况 17. Operating results经营结果 18. Cash flow现金流量 19. Double entry复式记帐 20. Accounting entity会计主体 21. Going-concern持续经营 22. Accounting period会计期间 23. Accrual system权责发生 24. Cash basis accounting收付实现制
on 会计前提/假设 4. Accounting principles会计原则 5. Accounting elements会计要素 6. Assets资产 7. Liabilities负债 8. Owner’s equity所有者权益 9. Revenue收入 10.Profit利润 11.Expenses费用 12.Entity经营单位、实体单位
13. Accounts receivable应收帐款 14. Realized profits实现的利润 15. Financial accounting财务会计 16. Financial position财务状况 17. Operating results经营结果 18. Cash flow现金流量 19. Double entry复式记帐 20. Accounting entity会计主体 21. Going-concern持续经营 22. Accounting period会计期间 23. Accrual system权责发生 24. Cash basis accounting收付实现制
on 会计前提/假设 4. Accounting principles会计原则 5. Accounting elements会计要素 6. Assets资产 7. Liabilities负债 8. Owner’s equity所有者权益 9. Revenue收入 10.Profit利润 11.Expenses费用 12.Entity经营单位、实体单位
第4章 Current Assets《会计英语》PPT课件
Unit 1 Cash and Its Control
➢Efficient management of cash includes measures that will:
(1)Provide accurate accounting for cash receipts, cash payments and cash balances;
(4)Make all payments by check.
Unit 1 Cash and Its Control
➢BANK STATEMENT AND BANK RECONCILIATION. Since all cash receipts are to be deposited intact in the bank and all significant cash disbursements are to be made by check through the bank, each month the bank will provide the depositor with a statement of the depositor’s account, accompanied by the checks paid and charged to the account during the month. A bank statement shows the balance on deposit at the beginning of the month, the deposits, the checks paid, any other debits and credits during the month, and the new balance at the end of the month.
第2章 Accounting Cycle《会计英语》PPT课件
which decreases equity.
Unit 1 Accounting Equation and Double-entry Accounting
➢ DOUBLE-ENTRY ACCOUNTING.
➢The equilibrium which the bookkeeping record achieves through the
➢The following table summarizes the rule.
Assets and Expenses
Debit
+
Credit
-
Liabilities,Owners’Equity & Revenue
Debit
-
Credit
+
Special Terms
1. accounting equation
Business activities can be described in terms of transactions and
events. The first step will identify transactions and events that cause
a change in the firm’s resources or obligations and will collect
会计等式或会计平衡式。在复式记账法下,不论一个
期间发生多少经济业务,其记录的结果始终不会破坏会计等式三项要素之间的平
衡关系,即:
资产=负债+所有者权益
2. contributed capital 缴入股本,指股东投入企业的现金或其他资产,包括股
本和股本溢价两部分。
3. common stock 普通股,英国称ordinary share,是公司股票的主要种类,通
Unit 1 Accounting Equation and Double-entry Accounting
➢ DOUBLE-ENTRY ACCOUNTING.
➢The equilibrium which the bookkeeping record achieves through the
➢The following table summarizes the rule.
Assets and Expenses
Debit
+
Credit
-
Liabilities,Owners’Equity & Revenue
Debit
-
Credit
+
Special Terms
1. accounting equation
Business activities can be described in terms of transactions and
events. The first step will identify transactions and events that cause
a change in the firm’s resources or obligations and will collect
会计等式或会计平衡式。在复式记账法下,不论一个
期间发生多少经济业务,其记录的结果始终不会破坏会计等式三项要素之间的平
衡关系,即:
资产=负债+所有者权益
2. contributed capital 缴入股本,指股东投入企业的现金或其他资产,包括股
本和股本溢价两部分。
3. common stock 普通股,英国称ordinary share,是公司股票的主要种类,通
会计英语课件：Introduction to Accounting
▪
ABC Company
▪ Statement of Changes in Equity
▪ For the Period Ended 2012
Beginning Contributed Capital Plus: Capital Acquisition
Ending Contributed Capital
▪ Expense are decreases in retained earnings that result from operations.
▪ Expense are the cost of doing business and are the opposite of revenues.
▪ Expenses include office rent, salaries, and utility payments etc.
▪ If you were an investor who wanted to invest in an internet-based company, how wouy is a good choice? What information would you need to help you make a decision?
▪ Liability means an obligation that legally binds an individual or company to settle a debt.
▪ Liability can include accounts payable, taxes, wages, accrued expenses, and deferred revenues.
Revenue Expenses
会计英语课件：Current Assets
$9 000 + $3 000 = $9 000 +
$3 000
▪ Now consider the following transactions that happened in 2020: ▪ (1) Two purchases of electric motor were made; ▪ (2) One sale of the goods took place.
Specific Identification
Includes in cost of goods sold the costs of the specific items sold.
Used when handling a relatively small number of costly, easily distinguishable items.
revenues.
Average-Cost
Prices items in the inventory on the basis of the average cost of all similar goods available during the period.
Not as subject to income manipulation. Measuring a specific physical flow of
▪ Cash is money in the form of bills or coins, which can prompt payment for goods or services in currency or by check.
▪ Cash is listed first in the balance sheet, because it is the most liquid of all current assets.
第1章 Conceptual Framework《会计英语》PPT课件
requires the use of accounting for record keeping, planning, and
controlling operations. Many accountants work in government offices or
for nonprofit organizations. These two areas are often joined together
just one part of accounting. Accounting also identifies and
communicates information on transactions and events, and it includes
the crucial processes of analysis and interpretation.
Unit 1 Accounting and Accounting Profession
➢DISTINCTION BETWEEN BOOKKEEPING AND ACCOUNTING. Earlier
accounting procedures were simple in comparison with modern
assurance一词,我们在审计教材和文献中可能看到不同的提法,如“认证”、“
保证”等。根据2007年1月1日起实施的审计准则,这个术语应统一为“鉴证”
。
Special Terms
2. Certified Public Accountant (CPA) 注册会计师,指有资格执行审计业务的
专业人员,一般需要满足三个方面的条件才能获得这种资格:(1) 接受过专业教育,
会计英语课件：Liabilities
▪ Interest—the cost of borrowing— accrues with the passage of time.
▪ When companies enter into long-term financing agreements, they may become committed to paying large amounts of interest for many years to come. At any balance sheet date, however, only a small portion of this total interest obligation represents a “liability”.
2
n/a = 466.7 + (466.7) n/a - 466.7 = (466.7) n/a
Assets Cash (1)9 300 Bal. 9 300
=
Liabilities
+
Equity
Notes Payable
Interest Expense
(1)10 000
(2)466.7
Bal. 10 000
▪ Amounts owed to someone else which are payable after one year. Examples include:
▪ (1) Long term loans;
▪ (2) Debentures, which are long term loans secured on the business assets. This means if the business fails to repay back the loan on time the business assets are at risk.
会计专业英语课件Chapter 1
➢ Financial accounting information is designed primarily to assist investors and creditors in deciding where to place their scarce investment resources.
15
Financial accounting
➢ Financial accounting refers to information describing the financial resources, obligations, and activities of an economic entity (either an organization or an individual).
stock and called paid-in capital. • Stockholders have no legal right to expect any payments on a regular basis.
The payments paid to stockholds.
➢ The main external users include investors and creditors. ➢ Investors use accounting information to decide whether to buy,
hold, or sell stocks. ➢ Creditors use accounting information to decide whether to sell
➢ An unincorporated business only owned by one person.
15
Financial accounting
➢ Financial accounting refers to information describing the financial resources, obligations, and activities of an economic entity (either an organization or an individual).
stock and called paid-in capital. • Stockholders have no legal right to expect any payments on a regular basis.
The payments paid to stockholds.
➢ The main external users include investors and creditors. ➢ Investors use accounting information to decide whether to buy,
hold, or sell stocks. ➢ Creditors use accounting information to decide whether to sell
➢ An unincorporated business only owned by one person.
会计英语ppt课件
• When you have got your topic set up a research Plan – what do you need to do how long will it take?
– A Gantt chart is helpful – record progress against plan
• We thought this surprising and wanted to see whether it applied elsewhere, particularly to the euro area and also to Australia and New Zealand, or whether it was due to something peculiar to the UK
• We measure expectations by interest rate futures prices
• We look at the behaviour of the Bank of England, the Eurosystem and the Reserve Banks of Australia and New Zealand for as long as they have been announcing decisions
Ideal characteristics
– Fills a gap within the research topic – Improves our understanding of the research topic – Relevance to firms / practitioners / regulators – “Researchable” – Theory driven
– A Gantt chart is helpful – record progress against plan
• We thought this surprising and wanted to see whether it applied elsewhere, particularly to the euro area and also to Australia and New Zealand, or whether it was due to something peculiar to the UK
• We measure expectations by interest rate futures prices
• We look at the behaviour of the Bank of England, the Eurosystem and the Reserve Banks of Australia and New Zealand for as long as they have been announcing decisions
Ideal characteristics
– Fills a gap within the research topic – Improves our understanding of the research topic – Relevance to firms / practitioners / regulators – “Researchable” – Theory driven
会计英语—基础会计PPT课件
• entry • 会计分录
• general journal • 普通日记账
• journalizing • 记日记账
第20页/共38页
• ledger • 分类账
• posting • 过账
• special journals • 特种日记账
• source document • 原始凭证
第21页/共38页
• accounting period • 会计分期
• cash-basis • 现金收付制
• accrual-basis • 权责发生制（应计制）
第8页/共38页
• cost principle • 成本原则
• realization principle • 实现原则
• matching principle • 配比原则
• adjusted trial balance • 调整后试算平衡
• contra-asset account • 备抵账户
第24页/共38页
• closing entries • 结账分录
• capital stock • 股本
• depreciation expense • 折旧费用
• post-closing trial balance • 结账后试算平衡
• objective principle • 客观性原则
第9页/共38页
• consistency principle • 一致性原则
• full disclosure • 充分反映
• materiality • 重要性
• conservatism • 稳健性
第10页/共38页
Chapter 3
• subsidiary ledgers • 明细分类账
• general journal • 普通日记账
• journalizing • 记日记账
第20页/共38页
• ledger • 分类账
• posting • 过账
• special journals • 特种日记账
• source document • 原始凭证
第21页/共38页
• accounting period • 会计分期
• cash-basis • 现金收付制
• accrual-basis • 权责发生制（应计制）
第8页/共38页
• cost principle • 成本原则
• realization principle • 实现原则
• matching principle • 配比原则
• adjusted trial balance • 调整后试算平衡
• contra-asset account • 备抵账户
第24页/共38页
• closing entries • 结账分录
• capital stock • 股本
• depreciation expense • 折旧费用
• post-closing trial balance • 结账后试算平衡
• objective principle • 客观性原则
第9页/共38页
• consistency principle • 一致性原则
• full disclosure • 充分反映
• materiality • 重要性
• conservatism • 稳健性
第10页/共38页
Chapter 3
• subsidiary ledgers • 明细分类账
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会计报表及分析 S&A
1.Financial Statements 2.Analyzing Financial Statement
重点
the definition of Accounting； T-account； Accounting cycle
Contentsp2-5
4
教学总体目标
• 通过本课程的学习，主要目标是让财务管 理专业的学生掌握会计的基本术语，能够 用英语表述会计概念及内容，能够读懂并 分析英文会计报表。
3. 劳伦斯，赖恩. 2003 .会计基础（第九版）（英 文） .上海：立信会计出版社
4. 于久洪. 2005. 会计英语. 北京:中国人民大学出 版社
7
Part One
• General Introduction to Accounting
8
Chapter 1 General Introduction
Financial position
criterion
diverse adj.
Enterprise / firm
creditor
regulatory
sales volume
obligation
merchandise
商品，货物
会计人员
会计术语
货币计量
财务状况
评价的标准
多种多样的
企业
债权人，债主，贷方
监管的，管制的
本课程内容主要包括会计的理论概述，会计信息 的归集与披露，会计要素，资产负债表、利润表和 现金流量表等基本财务报表以及分析，内容为财务 会计中应知应会的部分。课程结合实际案例，既吸 收了西方会计理论与实务之精华，又符合我国会计 发展的具体实践。
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授课主要内容
会计理论基础
会计定义、内容；会计等式与会计要素；
销量
债务
inventory
存货
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•1.2 What is the definition of Accounting?
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• Accounting is a “language". It is widely used to describe all types of business activities.
2.Accounting Equation … Double-entry
Accounting … … … …
1.资产Assets 2.负债Liabilities 3.所有者权益Owner’s Equity 4.收入Revenue 5.成本与费用Costs and Expenses 6.利润Profit
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Function of accounting
• Record、 classify and summarize • Analyses and Interprets • Provide information
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1.4 How the economic activities flow into the accounting process?
Accounting English
—FinancialAccounting •Management Department
• Jing Shuting
课程内容简介
会计英语根据“应用型本科人才”的教育理念 而开设，各个专业在大学英语授课结束后，在第5 个学期开设专业英语课程，使学生获得用英语从事 专业工作的基本能力。
• The primary objective of accounting is to provide information that is useful for decision making purposes.
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Ac13counting13
1.3 What’s the functions of accounting
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1.5 Types of accounting information
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Types of accounting information
Management 际操作能力，熟悉常 用会计术语、符号。
• 了解国际会计惯例、国内外会计准则不同 之处。
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考核方式
听写、课堂表现、作业（30％）
书面考核： 闭卷考试（60％）
考勤（10％）
总成绩
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参考书目
1. 张其秀.会计英语——基础会计. 2007 . 上海财经 大学出版社
2. 孙耀远. 2007.财务会计英语 .外语教学与研究出 版社
• Accounting is an information system.
It provides necessary information to the management and those outside the firm to aid them in their decision making. • Accounting is designed to record, classify and summarize financial and other economic information about firms, and analyses and interprets its results with monetary unit as its main criterion.
Introduction of Accounting Types of accounting information The users of accounting information
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1.1 New Words
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Key words
accountant
Accounting terms
Monetary unit
T型账户，复式记账；日记账与分类账。
会计要素
资产
收入
负债
费用
所有者权益
利润
财务报表及报表分析
资产负债表；利润表；现金流量表;财务报表分析
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授课主要内容
理论部分 Accounting Theory
会计要素 Accounting Elements
内容
1.Accounting:Information for Decision Making