会计学英语电子版ppt课件
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会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS
Users of Accounting
C2
Information
External Users
Internal Users
•Lenders •Consumer Groups •Shareholders •External Auditors
•Governments •Customers
•Managers
Notes Receivable
Accounting Equation
Assets = Liabilities + Equity
A1
Accounts Receivable
Vehicles
Store Supplies
Assets
Cash
Resources owned or controlled by a company
Equipment
statements.
Managerial accounting provides information needs for internal decision makers.
C3 Opportunities in Accounting
Financial
•Preparation •Analysis •Auditing
Principles and Assumptions
C5
of Accounting
Now
Future
Going-Concern Assumption
Reflects assumption that the business will continue operating instead of being closed or sold.
internal controls.
《会计学专业英语》PPT课件
Accounting: Information for Decision Making
• The primary objective of accounting – to provide information that is useful for making decisions.
Users of Accounting Information
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
Suggestions for study
• Previewing the text is very important.
• 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》，外 语教学与研究出版社， [英] P.H. Collin, Adrian Joliffe 编，张炜等译，2002年9 月第1版
– Company – Corporation
Definition of Accounting
• Accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, and analyses and interprets its results, with monetary unit as its main criterion.
会计学原理23版 英文版课件WildFAP23eCh11PPT
Interest expense = $2,000 × 12% × (60 ÷ 360) = $40
16 Learning Objective P1: Prepare entries to account for short-term notes payable.
11 - 17
When Note Extends over Period-End
11 - 16
Note Given To Borrow From Bank
On Sept. 30, a company borrows $2,000 from a bank at 12% interest for 60 days.
On Nov. 29, the company repays the principal of the note plus interest.
whichever is longer.
5 Learning Objective C1: Describe current and long-term liabilities and their characteristics.
11 - 6
Current and Lone Given to Extend Credit Period
On October 22, Brady pays the note plus interest to McGraw.
Interest expense = $500 × 12% × (60 ÷ 360) = $10
15 Learning Objective P1: Prepare entries to account for short-term notes payable.
Jun. 30
16 Learning Objective P1: Prepare entries to account for short-term notes payable.
11 - 17
When Note Extends over Period-End
11 - 16
Note Given To Borrow From Bank
On Sept. 30, a company borrows $2,000 from a bank at 12% interest for 60 days.
On Nov. 29, the company repays the principal of the note plus interest.
whichever is longer.
5 Learning Objective C1: Describe current and long-term liabilities and their characteristics.
11 - 6
Current and Lone Given to Extend Credit Period
On October 22, Brady pays the note plus interest to McGraw.
Interest expense = $500 × 12% × (60 ÷ 360) = $10
15 Learning Objective P1: Prepare entries to account for short-term notes payable.
Jun. 30
《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
会计学课件(英文版)1
?The McGraw-Hill Companies, Inc., 1999
How Much Cash Should a Business Have?
Financial Assets
Cash
Receivables
Short-term Investments
Irwin/McGraw-Hill
?The McGraw-Hill Companies, Inc., 1999
All reconciling items on the book side require an adjusting entry to the cash account.
Irwin/McGraw-Hill
Balance per Depositor
+ Deposits by Bank (credit memos) - Service Charge - NSF Checks
Cash Over and Short is debited for shortages and credited for overages.
Irwin/McGraw-Hill
?The McGraw-Hill Companies, Inc., 1999
Bank Statements
Shows the beginning bank balance, deposits made, checks paid, other debits and credits in the month, and the ending bank balance.
Estimated collectible amount
Irwin/McGraw-Hill
?The McGraw-Hill Companies, Inc., 1999
How Much Cash Should a Business Have?
Financial Assets
Cash
Receivables
Short-term Investments
Irwin/McGraw-Hill
?The McGraw-Hill Companies, Inc., 1999
All reconciling items on the book side require an adjusting entry to the cash account.
Irwin/McGraw-Hill
Balance per Depositor
+ Deposits by Bank (credit memos) - Service Charge - NSF Checks
Cash Over and Short is debited for shortages and credited for overages.
Irwin/McGraw-Hill
?The McGraw-Hill Companies, Inc., 1999
Bank Statements
Shows the beginning bank balance, deposits made, checks paid, other debits and credits in the month, and the ending bank balance.
Estimated collectible amount
Irwin/McGraw-Hill
?The McGraw-Hill Companies, Inc., 1999
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。
会计英语培训资料(英文版)PPT课件( 29页)
► (1) supplies ► (2) prepaid insurance ► (3) prepaid advertising ► (4) prepaid interest
► ㈡ Deferred revenues (unearned revenue) → become revenues over time
( cash received or paid )
► 2 All adjusting entries affect at least one income statement account and one balance sheet account.
四 Examples:
►1 Assuming that on December 31 the amount of supplies on hand is $760, the amount to be transferred from the asset account to the expense account is $1240.(supplies used is the amount of adjustment)
►Deferrals --------- are created by recording a transaction in a way that delays or defers the recognition of an expense or a revenue.
►㈠ Deferred expenses (prepaid expenses) → become expense over time
► ㈢ Accrued expenses (accrued liabilities) →
► expense have been incurred but not recorded
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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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
Financing
Investing
Operating
13
Financing Activities
Borrowing creates
Financial Accounting:
Tools for Business Decision Making, 4th Ed.
Kimmel, Weygandt, Kieso
CHAPTER 1
Prepared by
Ellen L. Sweatt Georgia Perimeter College
1
Chapter 1
Easy to transfer ownership
Greater capital raising potential
Lower legal liability
Unfavorable tax treatment
8
211 Users of Financial Information
Internal
16
Operating Activities
Revenues are the increases in assets
resulting from the sale of a product or service
Expenses are the cost of assets
consumed or services used in generating revenue.
If revenue > expense = Net Income If revenue < expense = Net Loss!
17
Review
Which is not one of the three forms of business organization?
a. Sole proprietorship. b. Creditorship. c. Partnership. d. Corporation.
Managers who plan, organize and run a business
Marketing managers Production
supervisors Finance directors Company officers
9
Users of Financial Information
liabilities
Bank loans Debt securities Goods on credit or
payables
Selling stock creates
stockholders’ equity
14
Investing Activities
Obtaining resources or assets to operate the business
5
Sole Proprietorship
Business owned by one person
Simple to establish Owner controlled Tax advantages Owner personally
liable Financing difficult
6
Internal Users Ask?
10
Users of Financial Information
External
Investors Creditors Others
Regulatory agencies Tax authorities Customers Labor Unions Economic planners
Partnership
Two or more owners Simple to establish Shared control Broader skills &
resources Tax advantages Personal liability
7
Corporation
Separate legal entity owned by stockholders
AN INTRODUCTION TO FINANCIAL STATMENTS
2
Study Objectives
1. Describe the primary forms of business organization.
2. Identify the users and uses of accounting information.
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
Financing
Investing
Operating
13
Financing Activities
Borrowing creates
Financial Accounting:
Tools for Business Decision Making, 4th Ed.
Kimmel, Weygandt, Kieso
CHAPTER 1
Prepared by
Ellen L. Sweatt Georgia Perimeter College
1
Chapter 1
Easy to transfer ownership
Greater capital raising potential
Lower legal liability
Unfavorable tax treatment
8
211 Users of Financial Information
Internal
16
Operating Activities
Revenues are the increases in assets
resulting from the sale of a product or service
Expenses are the cost of assets
consumed or services used in generating revenue.
If revenue > expense = Net Income If revenue < expense = Net Loss!
17
Review
Which is not one of the three forms of business organization?
a. Sole proprietorship. b. Creditorship. c. Partnership. d. Corporation.
Managers who plan, organize and run a business
Marketing managers Production
supervisors Finance directors Company officers
9
Users of Financial Information
liabilities
Bank loans Debt securities Goods on credit or
payables
Selling stock creates
stockholders’ equity
14
Investing Activities
Obtaining resources or assets to operate the business
5
Sole Proprietorship
Business owned by one person
Simple to establish Owner controlled Tax advantages Owner personally
liable Financing difficult
6
Internal Users Ask?
10
Users of Financial Information
External
Investors Creditors Others
Regulatory agencies Tax authorities Customers Labor Unions Economic planners
Partnership
Two or more owners Simple to establish Shared control Broader skills &
resources Tax advantages Personal liability
7
Corporation
Separate legal entity owned by stockholders
AN INTRODUCTION TO FINANCIAL STATMENTS
2
Study Objectives
1. Describe the primary forms of business organization.
2. Identify the users and uses of accounting information.