财务会计英语PPT课件
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Accounting conventions are the rules and customs of accounting that help apply those economic concepts to practical situations.
Institutional context is the environment that shapes the consequences of adopting specific accounting conventions.
制度背景是指影响采用具体的会计惯例所产生的结果 的环境。
1-20
Financial Statement Construction Process
Organization (Entity)
Operates in its environment. Makes decisions and takes actions to make it economically better or worse
“Filter”
Economic Concepts
Accounting Conventions
Institutional Context
Financial Reports
Balance Sheet
Income Statement
Cash Flow Statement
1-21
What is a Filter?
1-15
Key Terms
29.Economic income 经济利润 30.Investing activities 投资活动 31.Wealth 财富 32.Expenses 费用
1-16
Key Terms
33.Net income 净利润 34.Financial accounting standards board, FASB 财务会计准则委员会 35.Operating activities 经营活动 36.Product development expense 产品开发费用
1-17
1.1 What is accounting?
Accounting is the gathering and reporting of a financial history of an organization.
Keeping this financial history is a continual process of capturing financial data, organizing it into a useful set of accounting records, and issuing periodic financial reports to users.
To others, accounting seems hopelessly subjective. 会计看上去主观色彩更为浓厚。
1-3
Main knowledge
There is an old joke about a company president interviewing accountants.
1-23
Three Big Financial Statements
A Balance Sheet is a list of resources available, resources committed, and the difference between the two.
资产负债表是一个表明可以利用的资源、承诺需要付 出的资源和这两者之间差额的清单。
1-13
Key Terms
21.Income tax expense 所得税费用 22.Sales revenue 销售收入 23.Disclosure 披露 24.Institutional context 制度背景
1-14
Key Terms
25.Securities and exchange commission, SEC 证券交易委员会 26.Economic concepts 经济概念 27.Inventory 存货 28.Shareholder equity 股东权益
1-10
Key Terms
9. Financial activities 筹资活动 10.Receivables 应收款 11.Balance sheet 资产负债表 12. General administrative expense 一般行政管理费用
1-11
Key Terms
13.Recognition 确认 14.Cash equivalents 现金等价物 15.Generally accepted accounting principles, GAAP
The accountant who got the job had the following interview.
President: “What’s two plus two?” Accountant: “I don’t know. What number did you
have in mind?”
An Income Statement lists the resources acquired and consumed through an organization’s operation over a period of time.
利润表是反映企业在一段时期内从事经营活动的过程 中所获得和消耗的经济资源的情况的报表。
1-5
Main knowledge
This chapter begins our study of accounting. It has three goals: (1) To describe what accounting is (2) To explore why it is useful (3) To introduce three dimensions critical to
记录企业的财务历史是一个涉及获得财务数据，将这 些数据组织成一套有用的会计记录，向会计信息的使 用者定期发布财务报告这样一个连续的过程。
1-18ຫໍສະໝຸດ Baidu
1.1.1 Framework for understanding accounting information
Three things determine the information in accounting reports:
1-25
1.3 Economic Concepts
There are three main economic concepts: Financial value Wealth Economic income
1-26
1.3.1 Financial Value
Financial value – The amount of money an item would bring if sold.
公认会计准则
16.Retained earnings 留存收益
1-12
Key Terms
17.Contributed capital 投入资本 18.Income statement 利润表 19.Sales and marketing expenses 销售和营销费用 20.Cost of sales 销售成本
1-8
Key Terms
1. Accounting conventions 会计惯例 2. Accounts payable 应付账款 3. Accounting valuation 会计估值 4. Accounts receivable 应收账款
1-9
Key Terms
5. Accrued liabilities 应计负债 6. Financial value 财务价值 7. Property and equipment 不动产和设备 8. Assets 资产
1-22
1.1.2 Financial Statements
Balance Sheet Income Statement Statement of Cash Flows Statement of Changes in Shareholders’
Equity Statement of Retained Earnings
The “filters” can be viewed as the financial process the organization goes through in producing the annual report, specifically the financial statements.
(1) Economic concepts
(2) Accounting conventions
(3) Institutional context
1-19
1.1.1 Framework for understanding accounting information
Economic concepts are the ideas that guide the construction of accounting reports.
财务会计英语
1-2
Main knowledge
Conversations with managers quickly reveal contradictory views of accounting. 相互矛盾的
To some, accounting is a dry exercise in “bean counting.” 会计是一个类似“数豆子”式的枯燥无味的活 动。
1-24
Three Big Financial Statements
A Cash Flow Statement describes the flow of cash into and out of an organization over a period of time.
现金流量表描述了企业在会计期间现金流入和流出的 情况。
basic products: financial statements. A real company’s financial statements serve as a
focal point for much of this introduction. Several examples of decisions that can be improved
by considering accounting information are presented and discussed.
1-7
Main knowledge
Finally, we present the foundation of the framework of economic concepts, accounting conventions, and institutional context on which we base future chapters.
understanding and using accounting: economic concepts accounting conventions institutional context
1-6
Main knowledge
We begin by defining accounting. We then explore accounting by introducing its
1-4
Main knowledge
While there may not be a consensus as to whether accounting is more “bean counting” or more shady dealing, most will agree that accounting is extremely important in running an organization. 尽管人们对会计的行政是更加倾向于“数豆子” 式的活动还是秘密的交易问题可能还没有取得 一致看法
Institutional context is the environment that shapes the consequences of adopting specific accounting conventions.
制度背景是指影响采用具体的会计惯例所产生的结果 的环境。
1-20
Financial Statement Construction Process
Organization (Entity)
Operates in its environment. Makes decisions and takes actions to make it economically better or worse
“Filter”
Economic Concepts
Accounting Conventions
Institutional Context
Financial Reports
Balance Sheet
Income Statement
Cash Flow Statement
1-21
What is a Filter?
1-15
Key Terms
29.Economic income 经济利润 30.Investing activities 投资活动 31.Wealth 财富 32.Expenses 费用
1-16
Key Terms
33.Net income 净利润 34.Financial accounting standards board, FASB 财务会计准则委员会 35.Operating activities 经营活动 36.Product development expense 产品开发费用
1-17
1.1 What is accounting?
Accounting is the gathering and reporting of a financial history of an organization.
Keeping this financial history is a continual process of capturing financial data, organizing it into a useful set of accounting records, and issuing periodic financial reports to users.
To others, accounting seems hopelessly subjective. 会计看上去主观色彩更为浓厚。
1-3
Main knowledge
There is an old joke about a company president interviewing accountants.
1-23
Three Big Financial Statements
A Balance Sheet is a list of resources available, resources committed, and the difference between the two.
资产负债表是一个表明可以利用的资源、承诺需要付 出的资源和这两者之间差额的清单。
1-13
Key Terms
21.Income tax expense 所得税费用 22.Sales revenue 销售收入 23.Disclosure 披露 24.Institutional context 制度背景
1-14
Key Terms
25.Securities and exchange commission, SEC 证券交易委员会 26.Economic concepts 经济概念 27.Inventory 存货 28.Shareholder equity 股东权益
1-10
Key Terms
9. Financial activities 筹资活动 10.Receivables 应收款 11.Balance sheet 资产负债表 12. General administrative expense 一般行政管理费用
1-11
Key Terms
13.Recognition 确认 14.Cash equivalents 现金等价物 15.Generally accepted accounting principles, GAAP
The accountant who got the job had the following interview.
President: “What’s two plus two?” Accountant: “I don’t know. What number did you
have in mind?”
An Income Statement lists the resources acquired and consumed through an organization’s operation over a period of time.
利润表是反映企业在一段时期内从事经营活动的过程 中所获得和消耗的经济资源的情况的报表。
1-5
Main knowledge
This chapter begins our study of accounting. It has three goals: (1) To describe what accounting is (2) To explore why it is useful (3) To introduce three dimensions critical to
记录企业的财务历史是一个涉及获得财务数据，将这 些数据组织成一套有用的会计记录，向会计信息的使 用者定期发布财务报告这样一个连续的过程。
1-18ຫໍສະໝຸດ Baidu
1.1.1 Framework for understanding accounting information
Three things determine the information in accounting reports:
1-25
1.3 Economic Concepts
There are three main economic concepts: Financial value Wealth Economic income
1-26
1.3.1 Financial Value
Financial value – The amount of money an item would bring if sold.
公认会计准则
16.Retained earnings 留存收益
1-12
Key Terms
17.Contributed capital 投入资本 18.Income statement 利润表 19.Sales and marketing expenses 销售和营销费用 20.Cost of sales 销售成本
1-8
Key Terms
1. Accounting conventions 会计惯例 2. Accounts payable 应付账款 3. Accounting valuation 会计估值 4. Accounts receivable 应收账款
1-9
Key Terms
5. Accrued liabilities 应计负债 6. Financial value 财务价值 7. Property and equipment 不动产和设备 8. Assets 资产
1-22
1.1.2 Financial Statements
Balance Sheet Income Statement Statement of Cash Flows Statement of Changes in Shareholders’
Equity Statement of Retained Earnings
The “filters” can be viewed as the financial process the organization goes through in producing the annual report, specifically the financial statements.
(1) Economic concepts
(2) Accounting conventions
(3) Institutional context
1-19
1.1.1 Framework for understanding accounting information
Economic concepts are the ideas that guide the construction of accounting reports.
财务会计英语
1-2
Main knowledge
Conversations with managers quickly reveal contradictory views of accounting. 相互矛盾的
To some, accounting is a dry exercise in “bean counting.” 会计是一个类似“数豆子”式的枯燥无味的活 动。
1-24
Three Big Financial Statements
A Cash Flow Statement describes the flow of cash into and out of an organization over a period of time.
现金流量表描述了企业在会计期间现金流入和流出的 情况。
basic products: financial statements. A real company’s financial statements serve as a
focal point for much of this introduction. Several examples of decisions that can be improved
by considering accounting information are presented and discussed.
1-7
Main knowledge
Finally, we present the foundation of the framework of economic concepts, accounting conventions, and institutional context on which we base future chapters.
understanding and using accounting: economic concepts accounting conventions institutional context
1-6
Main knowledge
We begin by defining accounting. We then explore accounting by introducing its
1-4
Main knowledge
While there may not be a consensus as to whether accounting is more “bean counting” or more shady dealing, most will agree that accounting is extremely important in running an organization. 尽管人们对会计的行政是更加倾向于“数豆子” 式的活动还是秘密的交易问题可能还没有取得 一致看法