Module财务会计入门英文版

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财务会计英文版 11 PPT

Accounting, 5/E
GUOWEI HUST11 - 14
15Salary Expense 10,000 Employee Income Tax Payable FICA Tax Payable Employee Union Dues Payable Salary Payable To record salary expense
Accounting, 5/E
GUOWEI HUST11 - 21
22
Estimated Vacation Pay Liability Example
Suppose Lloyd’s Sporting Store has a March payroll of $10,000 and vacation pay adds 4% (2 weeks of annual vacation divided by 50 workweeks each year). How much vacation pay should be accrued?
10,000
Accounting, 5/E
GUOWEI HUST11 - 10
11
Short-Term Notes Payable Issued at a Discount
Shanitha Balance Sheet Current liabilities: Note payable, short-term $10,000 Less: Discount on note payable 300 Note payable, short-term, net $ 9,700

Accounting, 5/E
GUOWEI HUST11 - 13
14
Accrued Expenses (Liabilities)...

英文版财务会计PPT1.pptx

Copyright © 2007 Prentice-Hall. All rights reserved
16
Stable-Monetary-Unit Concept
• Assumes that the dollar’s purchasing power is stable
Copyright © 2007 Prentice-Hall. All rights reserved
Copyright © 2007 Prentice-Hall. All rights reserved
12
Entity Concept
• Accounting Entity – organization that stands apart as a separate economic unit
Copyright © 2007 Prentice-Hall. All rights reserved
Copyright © 2007 Prentice-Hall. All rights reserved
22
Transactions that Affect
Owner’s Equity
OWNER’S EQUITY
INCREASES
OWNER’S EQUITY DECREASES
Owner Investments
• IMA – Institute of Management Accountants
Copyright © 2007 Prentice-Hall. All rights reserved
6
Ethics
• Audit
– Examination of company’s financial situation – Performed by independent accountants

财务会计英文版课程设计 (2)

财务会计英文版课程设计1. IntroductionThe Finance and Accounting course introduces students to the principles and concepts of accounting and finance. The course is designed to prepare students for a career in accounting or finance, or to provide a foundation for further study in accounting, finance, or related fields.This course is specifically designed for non-native English speakers who are interested in pursuing a career in accounting or finance in an English-speaking country. The course will cover key accounting and finance concepts in English and provide students with the language skills necessary to succeed in an English-speaking business environment.2. Course ObjectivesThe primary objectives of this course are:1.To introduce students to the principles andconcepts of accounting and finance in English.2.To provide students with a solid foundation inaccounting and finance terminology and language.3.To help students develop the critical thinkingskills necessary to analyze financial statements andmake informed financial decisions.4.To prepare students for further study in accounting,finance, or related fields.5.To help students prepare for professionalaccounting exams, such as the CPA exam.3. Course OutlineModule 1: Introduction to Accounting and Finance•An overview of accounting and finance concepts and terminology•The role of accounting and finance in business•The accounting equation and financial statements Module 2: Financial Statements•The balance sheet, income statement, and cash flow statement•Analyzing financial statements•The importance of financial statement analysis Module 3: Time Value of Money•The time value of money concept•Future value and present value•Annuities and perpetuitiesModule 4: Cost Analysis•Cost behavior•Cost-volume-profit analysis•Job order and process costingModule 5: Budgeting and Forecasting•The budgeting process•Budget variances and analysis•Forecasting techniquesModule 6: Capital Budgeting and Investment Analysis •The capital budgeting process•Net present value analysis•Internal rate of returnModule 7: Financial Markets and Institutions•An overview of financial markets and institutions•Stocks, bonds, and other securities•The role of financial intermediaries4. Course DeliveryThis course is designed to be delivered online. The course materials will be provided in both text and video format, andstudents will have access to a variety of resources, such as online discussion forums and quizzes.As this is an English-language course, students will be expected to actively participate in written and oral discussions, and to complete written assignments. Students will be graded on their written and oral English proficiency, as well as their understanding of accounting and finance concepts.5. AssessmentAssessment in this course will be based on the following: •Written assignments•Oral presentations•Quizzes and exams•Participation in online discussionsScoring will be based on a weighted average of these components.6. ConclusionThe Finance and Accounting course is designed to provide students with a solid foundation in accounting and finance concepts and terminology. By the end of the course, students should be able to analyze financial statements, make informedfinancial decisions, and communicate effectively in an English-speaking business environment.This course is ideal for non-native English speakers who are interested in pursuing a career in accounting or finance in an English-speaking country, or who simply want to improve their English-language proficiency in a business context.。

财务会计概念与应用英文版Lectu(3)

• Using present value tables (Table I):
Peri
od
7%
8%
9% 10% 12%
1 0.9346 0.9259 0.9174 0.9091 0.8929 2 0.8734 0.8573 0.8417 0.8264 0.7972
3 0.8163 0.7938 0.7722 0.7513 0.7118
4 0.7629 0.7350 0.7084 0.6830 0.6355
5 0.7130 0.6806 0.6499 0.6209 0.5674 6 0.6663 0.6302 0.5963 0.5645 0.5066
• Choose the time period and interest rate used.
Pres会e计pnptt value
6
Notes Payable
• Long-term debt that is paid back at the end of the loan term.
• Interest is usually paid throughout the loan period.
To record a loan from the bank (2 year 10% loan):
Cash . . . . . . . . . . . . . . . . . . . . . . . . . . .
10,000
Notes Payable. . . . . . . . . . . . . . . . .
$90.91
One Year Period at 10% rate
$100
Future Value
• $100 is the future value in one year of $90.91 paid or invested tog Present Values

大学财务会计英语教材

大学财务会计英语教材IntroductionFinancial accounting plays a crucial role in the field of business and finance. As globalization continues to impact the corporate world, the demand for professionals proficient in the language of finance is ever-increasing. This article explores the importance of the financial accounting English textbook for university students, highlighting its benefits, structure, and key topics covered.Importance of the Financial Accounting English Textbook1. Enhancing Language Skills: The financial accounting English textbook serves as a valuable resource for students to improve their language proficiency, particularly within the context of finance and accounting. It provides students with the necessary vocabulary, terminologies, and grammatical structures related to financial accounting.2. Bridging the Gap between Theory and Practice: The textbook aids in bridging the gap between theoretical concepts and their practical application. It introduces students to real-world scenarios and case studies, enabling them to understand how financial accounting principles are implemented in various business settings.3. Global Perspective: With increasing globalization, it is crucial for students to gain exposure to international accounting standards and practices. The financial accounting English textbook helps students develop a global perspective by incorporating examples and illustrations from different countries and regions.Structure of the Financial Accounting English Textbook1. Introduction to Financial Accounting: The textbook begins with an introduction to the basic principles and concepts of financial accounting. This section familiarizes students with the fundamental accounting equation, the double-entry system, and the preparation of financial statements.2. Financial Statement Analysis: This section focuses on the analysis and interpretation of financial statements. It covers topics such as ratio analysis, vertical and horizontal analysis, and the assessment of a company's financial performance and stability.3. Revenue Recognition and Expense Measurement: Students gain an understanding of revenue recognition principles and the measurement of expenses according to generally accepted accounting principles (GAAP). This section also delves into specific topics such as revenue recognition for long-term contracts and the capitalization of development costs.4. Accounting for Assets and Liabilities: The textbook extensively covers the accounting treatment of various assets and liabilities. Topics include the recognition and measurement of current and non-current assets, depreciation and amortization, impairments, as well as the recognition and measurement of different types of liabilities.5. Equity and Shareholders' Equity: This section explores the accounting for equity transactions, including the issuance and repurchase of shares, dividends, and stock splits. It also covers the various components of shareholders' equity, such as retained earnings and comprehensive income.Key Topics Covered in the Financial Accounting English Textbook1. International Financial Reporting Standards (IFRS): The textbook emphasizes the importance of understanding IFRS, which is widely adopted in many countries around the world. Students learn the key concepts and principles of IFRS and their implications for financial reporting.2. Financial Analysis and Interpretation: The textbook focuses on equipping students with the necessary skills to analyze and interpret financial statements. It covers ratio analysis, trend analysis, and benchmarking techniques to evaluate a company's financial performance and make informed decisions.3. Ethics and Professionalism: Recognizing the significance of ethics in the field of financial accounting, the textbook dedicates a section to ethical considerations and professional conduct. Students learn about the ethical responsibilities of accountants, the importance of confidentiality, and the consequences of unethical behavior.ConclusionThe financial accounting English textbook serves as an essential tool for university students studying finance and accounting. Its comprehensive structure, diverse topics, and global perspective aid students in developing a strong foundation in financial accounting principles and practices. By improving their language skills and bridging the gap between theory and practice, students are better equipped for success in the demanding and ever-changing field of financial accounting.。

财务会计入门英文版

人工智能可以通过数据挖掘和分析技术，为管理层提供更精
准的决策支持。
审计与监控
人工智能可以协助进行内部审计和监控，提高企业的财务管
理水平。
区块链技术在财务会计中的应用
安全性与透明性
区块链技术可以提供安全、透明、不可篡改的交易记录，有助于提高财务信息的可靠性和可信度。
自动化与智能化
区块链技术可以实现智能合约和自动化账务处理，减少人工干预和错误。
要点三
利润表的解读
通过分析利润表，可以了解企业的盈利能力、成本结构、经营效率等信息，从而评估企业的盈利能力和发展潜力。
现金流量表
现金流量表概述
现金流量表的构成
现金流量表的解读
现金流量表是反映企业在一定期间内现金流入和流出的财务报表，它展示了企业的经营活动、投资活动和筹资活动所产生的现金流量。
Income Statement
反映企业盈利能力的财务报表，包括收入、费用、利润的金额和结构。
03
财务会计的核心概念
收入确认
1 2
及时性
确保收入在相关期间内得到确认，而不是提前或滞后。
完整性
确保所有符合条件的收入都得到记录，不遗漏任何收入。
3
准确性
确保收入按照相关条款和条件准确地加以记录。
04
财务报表的解读与分析
资产负债表
资产负债表概述
资产负债表是反映企业在某一特定日期财务状况的财务报表，它展示了一个企业的资产和
负债情况。
资产负债表的构成
资产负债表分为资产和负债两大部分，资产包括现金、应收账款、存货等，负债包括应付账款、短期借款、长期债务等。
资产负债表的解读
通过分析资产负债表，可以了解企业的资产配置、负债状况、所有者权益等信息，从而评估企业的偿债能力和经营稳定性。

财务会计入门英文版

负债
要点一
Long-Term Liabilities
Long-term liabilities refer to debts that mature after one year or beyond the operating cycle of the enterprise, such as long-term loans, bonds, etc.
所有者权益
Capital
Capital refers to the total amount of funds raised by the shareholders for the operation and development of the enterprise.
Reserves
Reserves refer to the remaining undistributed profits after deducting dividends from profits in the financial statements of the enterprise.
收入
Operating Revenue
Operating revenue refers to the income generated from the sale of goods or services provided by the enterprise during the ordinary business activities.
影响因素
随着全球化和数字化的发展，财务会计的重要性更加凸显。同时，新技术如人工智能、大数据和云计算等的应用也正在改变财务会计的运作方式和需求。
未来的财务会计的趋势和挑战
趋势
未来财务会计的趋势包括更加注重数据分析和预测、更加关注非财务信息的披露、更加注重业财融合等。数字化技术也将继续推动财务会计的变革和创新。

(财务会计)英语会计科目最全版

FixedAssets
1500
FurnitureandFixtures
器具设备和装置
1510
Equipment
设备
1520
Vehicles
车辆
1530
OtherDepreciableProperty
其他可折旧资产
1540
LeaseholdImprovements
租赁物改良
1550
Buildings
建筑物
Buildingunderconstruction
在建工程
1560
BuildingImprovements
建筑物改良（支出）
1690
Land
土地
1700
AccumulatedDepreciation,FurnitureandFixtures
累计折旧—器具设备和装置
1710
AccumulatedDepreciation,Equipment
累计摊销费—开办费
1920
NotesReceivable,Non-current
应收票据—长期票据
1990
OtherNon-currentAssets
其他长期资产
LiabilityAccounts
CurrentLiabilities
2000
AccountsPayable
应付账款
2300
AccruedExpenses
投资—存款单
1100
AccountsReceivable
应收账款
1140
OtherReceivables
其他应收款
1150
AllowanceforDoubtfulAccounts

财务会计英语unit1课件

财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.

英文版财务会计51页PPT

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14
Going Concern Concept
• Assumes that the entity will remain in operation for the foreseeable future
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28
Exercise 1-17
5
Ethics
• Audit
– Examination of company’s financial situation – Performed by independent accountants
• Sarbanes-Oxley Act
– Criminal offense to falsify financial statements
• AICPA – Code of Professional Conduct for Accountants
• IMA – Standards of Ethical Conduct
Copyright © 2007 Prentice-Hall. All rights reserved
7
Types of Business Organizations
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2
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities

西方财务会计培训教材(英文版)

Format of the Income Statement
Elements of the Income Statement
Expenses – Outflows or other using-up of assets or incurrences of liabilities that constitute the entity’s ongoing major or central operations.
LO 2 Prepare a single-step income statement.
Multiple-Step Format
Background
Separates operating transactions from nonoperating transactions. Matches costs and expenses with related revenues. Highlights certain intermediate components of income that analysts use.
LO 3 Prepare a multiple-step income statement.
Multiple-Step Format
Income Statement Sections
1. Operating section 2. Nonoperating section 3. Income tax 4. Discontinued operations 5. Extraordinary items 6. Earnings per share
Administrative expense
43,000
Interest expense

Module财务会计入门英文版

Account Name
Debit / Dr. Credit00
$3,000 8,000
Transaction #2 Transaction #3
Balance
$1,000
LO 2: Debits and Credits
Double entry system: • Each recordable event affects at least two accounts. • The increase or decrease to an account is recorded with a debit or a credit, depending on the account. • For each recordable event, total dollar debits must equal total dollar credits.
– Equity is increased with share capital and income (including revenues), so increase these accounts with credits. – But expenses and the “Dividends” account decrease equity, so increase these accounts with debits.
Learning Objectives
1. Explain what an account is and how it helps in the recording process. 2. Define debits and credits and explain how they are used to record accounting transactions. 3. Explain what a journal is and how it helps in the recording process. 4. Explain what a general ledger is and how it helps in the recording process. 5. Explain what posting is and how it helps in the recording process. 6. Explain the purpose and limitations of a trial balance.