会计学基础英文课件 (5)
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基础会计学四单元课件英文版PPT课件
Salaries payable
Unearned consulting revenue
C. Taylor, Capital
C. Taylor, Withdrawals
200
Consulting revenue
Rental revenue
Depreciation expense-Equipment
375
Debit
Cash
$ 4,350
Accounts receivable
1,800
Supplies
8,670
Prepaid insurance
2,300
Equipment
26,000
Accumulated depreciation-Equip.
Accounts payable
Salaries payable
8,670
Prepaid insurance
2,300
Equipment
26,000
Accumulated depreciation-Equip.
Accounts payable
Salaries payable
Unearned consulting revenue
C. Taylor, Capital
balance columns
4 Extend adjusted trial balance amounts to the F/S
columns
5 Total F/S columns, compute net income or loss, and
complete the worksheet
4-7
Unearned consulting revenue
AccountingBasics英语会计基础教学课件-文档资料45页
The cash account is never adjusted because the cash flow occurs before or after the reporting date
14
An example: Bazinga Inc
Bazinga Inc is a comic book store in Pasadena, California. It is owned and managed by four friends: Sheldon, Leonard, Howard, and Raj. The Trial Balance as at June 2019 for the company, before adjusting entries are made, is shown on the following slide…
Before we start…
D A X C I L DR
+
+
= + + CR
What is the normal balance of…
Accounts receivable? Accounts payable? Machinery? Tax expense? Dividends/Drawings? Share capital? Retained earnings? Sales revenexpense Rent is increased $1800 because the payment pertains only to the current month; the asset Cash is decreased $1800
Debit-credit analysis
14
An example: Bazinga Inc
Bazinga Inc is a comic book store in Pasadena, California. It is owned and managed by four friends: Sheldon, Leonard, Howard, and Raj. The Trial Balance as at June 2019 for the company, before adjusting entries are made, is shown on the following slide…
Before we start…
D A X C I L DR
+
+
= + + CR
What is the normal balance of…
Accounts receivable? Accounts payable? Machinery? Tax expense? Dividends/Drawings? Share capital? Retained earnings? Sales revenexpense Rent is increased $1800 because the payment pertains only to the current month; the asset Cash is decreased $1800
Debit-credit analysis
会计英语—基础会计
capital stock 股本
depreciation expense
折旧费用
post-closing trial balance
结账后试算平衡
可编辑ppt
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prepaid expense 待摊费用
insurance policies 保险，保单
income summary 收益汇总，本年利润
miscellaneous expenses
杂项费用，其他费用
可编辑ppt
27
revenue earned 已实现收入
unearned revenue 预收账款（未实现收
入）
可编辑ppt
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Chapter 7
可编辑ppt
29
financial statement 财务报表
income statement 利润表
可编辑ppt
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credit 贷方
source document 原始凭证
permanent accounts 永久性账户
temporary account 临时性账户
可编辑ppt
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journalizing 记日记账
book of original entry
原始分录的记录
14
net income 净收益
net loss 净损失
expense 费用
revenue 收入
可编辑ppt
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Chapter 4
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account 账户
T-account T形账户
double-entry accounting
复式记账制
debit 借方
accounting period 会计分期
depreciation expense
折旧费用
post-closing trial balance
结账后试算平衡
可编辑ppt
26
prepaid expense 待摊费用
insurance policies 保险，保单
income summary 收益汇总，本年利润
miscellaneous expenses
杂项费用，其他费用
可编辑ppt
27
revenue earned 已实现收入
unearned revenue 预收账款（未实现收
入）
可编辑ppt
28
Chapter 7
可编辑ppt
29
financial statement 财务报表
income statement 利润表
可编辑ppt
17
credit 贷方
source document 原始凭证
permanent accounts 永久性账户
temporary account 临时性账户
可编辑ppt
18
journalizing 记日记账
book of original entry
原始分录的记录
14
net income 净收益
net loss 净损失
expense 费用
revenue 收入
可编辑ppt
15
Chapter 4
可编辑ppt
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account 账户
T-account T形账户
double-entry accounting
复式记账制
debit 借方
accounting period 会计分期
会计英语课件
accounting element _会__计_要__素__
2. Complete the following sentences.
❖ 1)Accounting is a _s_pe_c_ia_l l_a_ng_u_age of business. ❖ 2) The purpose of accounting is to provide
❖Is Accounting English difficult?
Suggestions for study
❖ Previewing the text is very important.
❖ 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》
❖ Economic resources = equities ❖ Economic resources =creditor’s equity + owner’s
equity ❖ Accounting equation: assets = liabilities of transactions that affect owner’s equity
and know why they need the information; ❖ Understand the types of accounting information; ❖ Have a general idea of the professional fields of
accounting and their duties. ❖ Learn the accounting terms in this chapter and
use them in the translation task.
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
《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
英文版基础会计学共33页文档
How does REMM trust each other?
11
The Value of Accounting
Without trust, we could not have even a family, let alone a firm;
911 and the increase of trusting cost;
accounting; Accounting: A bird view
2
Opening Story
Everyone here is supposed to know the Outlaws of the Marsh;
Question I:
Who plays the role of “CFO” of the Marsh Mountain Liang?
issues:
Effective ways to raise and allocate capital; Trust crisis;
We have Corporate Finance and Auditing subjects respectively.
22
Corporate Finance and Auditing
→There are two;
3
Opening Story
Some other positions related to accounting;
4
Opening Story
Question II:
Why does the Marsh Mountaion Liang need such positions as CFO and Chief Controller?
8
The Nature of Man
11
The Value of Accounting
Without trust, we could not have even a family, let alone a firm;
911 and the increase of trusting cost;
accounting; Accounting: A bird view
2
Opening Story
Everyone here is supposed to know the Outlaws of the Marsh;
Question I:
Who plays the role of “CFO” of the Marsh Mountain Liang?
issues:
Effective ways to raise and allocate capital; Trust crisis;
We have Corporate Finance and Auditing subjects respectively.
22
Corporate Finance and Auditing
→There are two;
3
Opening Story
Some other positions related to accounting;
4
Opening Story
Question II:
Why does the Marsh Mountaion Liang need such positions as CFO and Chief Controller?
8
The Nature of Man
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
会计英语PPT(完成版) Chapter 1- An Overview of Accounting
Accounting is the process of analyzing, classifying, summarizing, and interpreting business transactions in financial or monetary terms.
5
of
12
A Brief History of Accounting
International Accounting Standards (IAS) (now called International Financial Reporting Standards—IFRS)
7
of
12
3
The Reform of China’s Accounting System
In 1957，own accounting system was established. It was mostly copied from the former USSR and failed to take into account the actual conditions of our country. In 1985, the first Accounting Law of our country was promulgated. Serve its open-door policy and the modernization. In 1993, Accounting Standards for Business Enterprises and General Financial Rules for Business Enterprises— were finally enacted and came into effect.
大学课程《会计英语》PPT课件：Chapter 5 Unit 1
Significant influence exists when an investor can influence, but cannot control, the operating and financing policies of the investee.
When the investor holds at least 20%, but not more than 50%, of the voting stock of another company, it is presumed that it has significant influence over the investee company.
Strategic Considerations
Another reason firms invest in the securities of other firms, especially in voting shares, is to develop a beneficial inter-company relationship that will increase the profitability of the investing company, both directly and indirectly. Strategic decisions may be made to invest in suppliers, customers, and even competitors.
Chapter 5
Unit 1 An Overview of Investments Unit 2 Financial Assets Held for Trading Unit 3 Held-to-maturity Investments Unit 4 Available-for-sale Financial Assets Unit 5 Long-term Investments in Equity
When the investor holds at least 20%, but not more than 50%, of the voting stock of another company, it is presumed that it has significant influence over the investee company.
Strategic Considerations
Another reason firms invest in the securities of other firms, especially in voting shares, is to develop a beneficial inter-company relationship that will increase the profitability of the investing company, both directly and indirectly. Strategic decisions may be made to invest in suppliers, customers, and even competitors.
Chapter 5
Unit 1 An Overview of Investments Unit 2 Financial Assets Held for Trading Unit 3 Held-to-maturity Investments Unit 4 Available-for-sale Financial Assets Unit 5 Long-term Investments in Equity
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30000 9000 636000 636000
75516.67
10
Steps in preparation of the worksheet
Work Sheet For Year ended Dec.31 2012 Account
Cash
Unadjusted Trial Balance
Dr 171000 100000 36000 Cr
4
Let’s start from the worksheet
What are on the Worksheet?
• A worksheet includes following columns:
– – – – – Unadjusted trial balance. Adjusting entries Adjusted trial balance. income statement Balance sheet
Net Income
Step4: 2916.67 20000 10000 Entry Adjusted 20000 Amounts to 250000 Income Statement 2600 50000 Columns
35000 50000 500000 36000 25000.00
36000
61,000 2,917 30,000 56,600 86,600 (22,683) 63,917
3
6. Adjusted trial balance
What We Have Done?
• So far we have discussed the following steps in the accounting cycle:
– Analyzing – Recording – Posting – Unadjusted trial balance – Adjusting – Adjusted trial balance
Adjustments
Dr Cr
Account
Adjusted Trial Balance
Dr Cr
Income Statement
Dr Cr
Balance Sheet and Statement of Owner's Equity
Dr Cr
Short-term investment Accounts Receivable Interest receivable Prepaid Expense Inventory Plant and Equipmemt Accumulated Depreciation Accounts Payable Wages payable Unearned Revenue
Smith Inc. Work Sheet For Year ended Dec.31 2012 Unadjusted Trial Balance
Dr Cash 171000 100000 36000 2916.67 20000 20000 250000 2600 50000 35000 50000 500000 36000 25000 2916.67 30000 9000 636000 636000 47600.00 75516.67 75516.67 25000.00 10000 Cr
Income Statement
Dr Cr
Balance Sheet and Statement of Owner's
Dr Cr
Short-term investment Accounts Receivable Interest receivable Prepaid Expense Inventory Plant and Equipmemt Accumulated Depreciation Accounts Payable Wages payable Unearned Revenue Paid Capital Sales Revenue Interest Revenue Cost of Sales Operating expenses total
Dr Cash 171000 100000 36000 Cr
Adjustments
Dr Cr
Account
Adjusted Trial Balance
Dr Cr
Balance Sheet and Income Statement Statement of Owner's Equity
Dr Cr Dr Cr
9
Steps in preparation of the worksheet
Account
Cash
Unadjusted Trial Balance
Dr 171000 100000 Cr
Smith Inc. Work Sheet For Year ended Dec.31 2012 Adjusted Trial Adjustments Balance
20000 20000 250000
50000
50000 500000 36000
30000 9000 636000 636000
Step 1: Enter the accounts and unadjusted trial balance
7
Steps in preparation of the worksheet
Short-term investment Accounts Receivable Interest receivable Prepaid Expense Inventory Plant and Equipmemt Accumulated Depreciation Accounts Payable Wages payable Unearned Revenue Paid Capital Sales Revenue Interest Revenue Cost of Sales Operating expenses total
பைடு நூலகம்
Step2: Entry the adjusting entries’
Sales Revenue Interest Revenue Cost of Sales Operating expenses total
Paid Capital
8
Steps in preparation of the worksheet
Income Statement
Dr Cr
Balance Sheet and Statement of Owner's
Dr Cr
Short-term investment Accounts Receivable Interest receivable Prepaid Expense Inventory Plant and Equipmemt Accumulated Depreciation Accounts Payable Wages payable Unearned Revenue Paid Capital
Net Income
2916.67 20000 20000 250000 2600 50000 35000 50000 500000 25000.00 10000
2916.67 10000 20000 250000 2600 50000 35000 25000.00
-2600 50000 35000 25000 500000 (22683) 61,000 2,917 30,000 56,600 86,600 (22,683) 63,917 63,917 587,317 587,317 63,917
Adjustments
Dr Cr
Adjusted Trial Balance
Dr 171000 100000 36000 Cr
Income Statement
Dr Cr
Balance Sheet
Dr 171000 100000 36000 2916.67 10000 20000 250000 Cr
Short-term investment Accounts Receivable Interest receivable Prepaid Expense Inventory Plant and Equipmemt Accumulated Depreciation Accounts Payable Wages payable Unearned Revenue Paid Capital Retained Earnings Sales Revenue Interest Revenue Cost of Sales Operating expenses total
Unadjusted Trial Balance
Dr 171000 100000 36000 20000 20000 250000 2600 50000 35000 50000 25000.00 Cr
Account
Cash
Smith Inc. Work Sheet For Year ended Dec.31 2012 Adjusted Trial Adjustments Balance
2916.67
Step3: 500000 36000 Sales Revenue Entry the Interest Revenue adjusted 30000 Cost of Sales trial 9000 balance47600.00 Operating expenses
total
636000 636000 75516.67
Lesson 5 Completing the Accounting Cycle
Task Team of FUNDAMETAL ACCOUNTING
School of Business, Sun Yat-sen University