会计英语课件

Analyze– analysis Prepare financial statements编制

Chapter 2 The Accounting Cycle
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The steps in accounting cycle Analyze transactions from source documents. Record in journal. Post to general (and subsidiary) ledger accounts. Adjust the general ledger accounts. Prepare financial statements. Close temporary accounts.
Questions
What is accounting? What does financial accounting mean? What is the target of financial accounting? What is the main task of financial accounting? What is the full form of GAAP?
4. Accounting assumption ① Accounting entity assumption. ② Going-concern assumption. ③ Accounting period assumption ④ Currency-measurement assumption. ⑤ Enterprises should carry out accounting recognition, calculation and reporting based on accrual system.
Chapter 2 The Accounting Cycle
(11)accrual basis accounting Phrases and terms (1) accounting cycle 会计循环 权责发生制会计 (2) financial statements 财务报 (12)transfer voucher 转帐凭证 (13)disbursement voucher 付款凭 表 证 (3) source documents 原始凭 (14)receiving voucher 收款凭证 证 (4) general ledger 总分类帐 (15) trial balance 试算平衡表 (5) subsidiary ledger 明细分 (16) adjusting procedures 调整程 序 类帐 (6) temporary accounts 暂时 (17)income statement 利润表 性帐户(permanent永久的) (18) balance sheet 资产负债表 (7) chronological 按照年月 (19)cash flows statement.现金流 顺序的 量表 (8) P.R. -posting reference 过 (20)journals 日记帐 帐记号 (9)Journalizing 做分录 (10)Close 结帐
1. Analyzing transactions from source documents.( information in the journal) ① The date ② An explanation（discription) of transaction. ③ The names of the accounts debited and credited. ④ The amount debited or credited to each account.
6. Accounting elements ① Assets ② Liabilities ③ Equity ④ Revenue ⑤ Expense ⑥ profit Plus, minus, time, divided by, equal

Current obligation
7. Accounting equation Assets= Liabilities + Owner‘s Equity Revenue – Expense = Profit Assets = Liabilities + Owner‘s Equity + (Revenue – Expense) Or: Assets = Liabilities + Equity + Profit
3. The characteristics of financial accounting
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Financial accounting mainly serves the group and individual outside the enterprise who are of economic interest with the enterprise. The target of financial accounting is to offer financial information for service object to make economic decisions and control economic activities. The main task of financial accounting is to recognize, calculate, record and report accounting items. Financial accounting should strictly abide by the accounting standards and system for enterprises in order to secure the common interest of the user and provide them with general financial information.
A/C: Account GEN: General SUB: Subsidiary LED: Ledger MON: Month Dr.: Debitor Cr.: Creditor

2. The concept of accounting
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②wenku.baidu.com
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Accounting, as one of the important parts of modern economic management, is created along with the development of social production and the request of economic management and developed with progress of production and scientific technology. Accounting is a measure used by an entity (profit or nonprofit) to accumulate, dispose, communicate and convey economic information. The gathered and settled data should communicate efficiently with relevant groups outside by the using standard accounting statements (in the sense of types, forms and contents). Accounting provides various financial information for economic activities. Managers should master some necessary information in order to Sign in the invincible position in the vehemence of market competition. Such as current cash reserve, money customers owe, cost of the goods sold, the increase and decrease of sales, accounts receivable, realized profits and so on.
New Lesson
1.The primary purpose of accounting Accounting is intended to provide investors, creditors, government and the other interest relations exterior to the enterprise with needed economic information, control and supervise the complete procedure of enterprises‘ economic activities, take part in the operating and longterm decision of enterprises, serve to enhance the internal operating management of enterprises.
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、现金制
5. Quality requirement for accounting information ① Reliability-- reliable ② Relevance -- relevant ③ Pellucidity-- pellucid ④ Comparability--comparable ⑤ Essence, not form ⑥ Importance-- important ⑦ Prudence-- prudent ⑧ Timeliness-- timely
Introduction
教材为中英文对照，侧重专业词汇和阅读 增加会计口语部分 考查课，17周 4周实训 30%（平时）+70%（期末试卷，开卷） 出勤率10%，缺席一次1分，无上限 作业10%，少一次1分 课堂回答问题10%

Chapter 1
Words and Expressions 1. Accounting会计 2. Accountants 会计师、会计人员 3. Accounting premises / assumption 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