专业英语会计学Cha演示课件
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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.
国际会计学课件cha6 Foreign Currency Accounting
• To record foreign currency tranctions.
• The expanded scale of international investment increases the need to transfer accounting information from one country to users in others.
• *6.Foreign currency . • A currency other than the currency of the country being referred to; A currency other than the reporting currency of the enterprise being referred to. • 外币:特定国家的非本国货币;特定企业的非报告货 币. • *7.Foreign currency financial statement. Financial statement that employ foreign currency as the unit of measure. • 外币财务报表:以外币作为计量单位的财务报表.
• ２.Indirect exchange rate (quote) • (Receivable Quote 应收法） • It is the reciprocal(倒数）of the direct quote, the price of a unit of domestic currency in terms of the foreign currency. It would take approximately 0.1639 U.S dollar to acquire 1 Chinese yuan .
专业英语会计学ChapPPT课件
• Accounting professor not English professor
第6页/共32页
Class Study Method -• -F-odrgeetpaebonudt iCnhignesoenaccyoounutirngg oa l
• Is it possible? • Get the main idea of each chapter • Finish assignment • Self study
Accounting in English
Instructor: Lu Jiuqin hdu200P8uabclcicouenmtainilgb@o1x6:
Password: hdu2008 Private email: hduljq@
第1页/共32页
Why choose the course?
• Special terms • Text reading
第7页/共32页
Final examination
• Multiple choice • True or false • Exercise (tentative) • Special terms
第8页/共32页
Question about the
• Identify and discuss integrity of information system.
第11页/共32页
The accounting process
Economic activities
Accounting “links” decision makers with economic activities and with the results of their decisions.
第6页/共32页
Class Study Method -• -F-odrgeetpaebonudt iCnhignesoenaccyoounutirngg oa l
• Is it possible? • Get the main idea of each chapter • Finish assignment • Self study
Accounting in English
Instructor: Lu Jiuqin hdu200P8uabclcicouenmtainilgb@o1x6:
Password: hdu2008 Private email: hduljq@
第1页/共32页
Why choose the course?
• Special terms • Text reading
第7页/共32页
Final examination
• Multiple choice • True or false • Exercise (tentative) • Special terms
第8页/共32页
Question about the
• Identify and discuss integrity of information system.
第11页/共32页
The accounting process
Economic activities
Accounting “links” decision makers with economic activities and with the results of their decisions.
会计专业英语PPT
Management accounting (next page)
Management accounting:
use both historical data in assisting management daily operations and in planning future operations.
concepts one more time. • Combine both freely but English is more
important.
二 Improve English by ….
– Read textbook in class and after class – Remember new words – Answer questions in exercise is important – Overlook some parts while emphasizing some
• Financial accounting: provides external reports o outsiders, financial information.
2 Reporting management information to internal users
Internal users are senior management-level personnel.
• What do you think?
二 Functions
1 Reporting financial information to outside interested users
• Outside users are:investors,banks and other creditors,government agencies,general publics
Management accounting:
use both historical data in assisting management daily operations and in planning future operations.
concepts one more time. • Combine both freely but English is more
important.
二 Improve English by ….
– Read textbook in class and after class – Remember new words – Answer questions in exercise is important – Overlook some parts while emphasizing some
• Financial accounting: provides external reports o outsiders, financial information.
2 Reporting management information to internal users
Internal users are senior management-level personnel.
• What do you think?
二 Functions
1 Reporting financial information to outside interested users
• Outside users are:investors,banks and other creditors,government agencies,general publics
会计学专业英语课件
External users of accounting information
• Question:
– How to define external users of accounting information? – Who are external users of accounting information? – Could the accountant provide accounting information to meet the needs of diverse users?
• • • •
Controller 总会计师，会计主管 Treasurer 财务主管 CFO What are the responsibilities of accountants at the private business?
The responsibilities of accountants at the private business
– practicing members – non-practicing members
• Auditing 审计，审计学
– Audit – Internal/external auditing – Auditor
The primary services offered by CPA
• Auditing • Income tax services • Management advisory (consultancAccounting English
Yang Yaxi
• Why do you take the course of Accounting English?
• What are the learning objectives of Accounting English?
会计学原理英文ppt课件Chapter_05Accounting for Merchandising Opera
Credit Terms
Discount Period
Credit Period
Time
Amount Due
Due: Invoice price minus
discount
Date of
Invoice
Due: Full Invoice Price
McGraw-Hill/Irwin
Slide 11
P1
Quantity sold Price per unit Total Less 30% discount Invoice price
1,000 $ 5.25
5,250 (1,575) $ 3,675
Slide 9
P1
Invoice
Main Source, Inc.
Invoice
614 Tech Avenue Nashville, TN 37651
C3
INVENTORY SYSTEMS
Beginning inventory
+
Net cost of purchases
= Merchandise available for sale
Ending inventory
McGraw-Hill/Irwin
+
Cost of goods sold
Slide 6
P.O. Date Salesperson 4/25/2009 #25
Terms 2/10,n/30
Freight FOB Destination
ViaSFheipdExGoods
Item AC417
Description 250 Backup System
Total invoice Quanity Price
《专业英语》课件
总结
1 本节课的主要内容回顾
概述了专业英语的定义、重要性以及学习方法和应用。
2 对于专业英语学习的未来计划
制定明确的学习目标，不断提升专业英语能力。
3 课程结束语
感谢您参与本课程，希望您能在专业英语学习中取得优异成果！
Hale Waihona Puke 3商务沟通有效运用专业英语进行商务谈判、会议沟通等，提升商业价值。
失误和解决方法
词汇不足的解决方法
通过积累专业词汇，拓展词汇量，提高专业英语水平。
理解和解析复杂的句子
学习分解句子结构，逐步理解并运用复杂句型，提高阅读和写作能力。
处理语音和发音
练习语音、发音，注重语调和语音准确性，提高口语表达能力。
《专业英语》PPT课件
欢迎来到《专业英语》PPT课件！本课程将带领您深入学习专业英语的概念、 学习方法和应用，为您打开专业交流的大门。
课程目标与内容
课程目标
通过本课程，您将掌握专业英语的基本概念 和学习方法，提升专业交流能力。
课程内容
本课程将涵盖专业英语概述、学习方法、应 用以及解决方法等内容。
专业英语概述
提高学习效率的技 巧
合理规划学习时间，培养良 好的学习习惯，多听多读多 练习。
理解和掌握术语和 表达方式
注重领域相关术语和常用表 达方式的学习，建立专业词 汇量。
专业英语的应用
1
客户交流
运用专业英语与客户进行准确、清晰的沟通，建立良好的合作关系。
2
行业规范
掌握专业英语有助于理解和遵守所在行业的规范和常规。
1 什么是专业英语
专业英语是特定领域中所使用的英语，包括行业术语、表达方式等。
2 专业英语的重要性
专业英语会计学Chap.ppt
$ 900,000 540,000
$ 360,000 270,000
$ 90,000
Cost of goods sold represents the expense
of goods that are sold to customers.
Gross profit is a useful means of measuring
2008
6-13
Perpetual Inventory Systems
On September 10, Worley Co. sold 10 laser lights for $50 per unit on account to ABC Radios.
GENERAL JOURNAL
Date
Account Titles and Explanation
Sept. 10 Accounts Receivable (ABC Radios)
Sales
Retail
Debit 500
Credit 500
10 Cost of Goods Sold
Inventory
Accounting Division
Cost
300
300
2008
6-14
Perpetual Inventory Systems
On September 5, Worley Co. purchased 100 laser lights for resale for $30 per unit from Electronic City on account.
Accounting Division
The closing entries are the
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
《会计专业英语辅导》PPT课件
❖ 2．Most companies have fewer assets accounts than liability account.大多数公 司资产账目比负债账目少。 错
二、判断题〔10分〕
❖ 3．If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.如果借方帐目的数量比贷方工 程的数量大，该帐户将有借方余额。 错
三、简答题〔10分〕
❖ (3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption thais the first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods.
一、选择题〔40分〕
❖ 3．During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be ____D_________.
❖ A. Tangible 有形的 ❖ B. Long-lived ❖ C. Unchanged outlook ❖ D. For resale
二、判断题〔10分〕
❖ 3．If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.如果借方帐目的数量比贷方工 程的数量大，该帐户将有借方余额。 错
三、简答题〔10分〕
❖ (3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption thais the first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods.
一、选择题〔40分〕
❖ 3．During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be ____D_________.
❖ A. Tangible 有形的 ❖ B. Long-lived ❖ C. Unchanged outlook ❖ D. For resale
会计学专业英语课件
• What is the objective of external financial reporting?
• Operation performance 经营成果 • Financial position 财务状况 • Cash flow 现金流 • Return of investment 投资回收 • Return on investment 投资回报 • 课后自学P8第2和第4段 • 练习：P13 Exercises 1
• Confirm to/with 与…相一致 • Minimize the tax burden 使税负最小化
Profession Fields of Accounting
public accounting
private accounting
accounting for governments and nonprofit organizations
• Question:
– Which decisions are to be made by internal users except for management?
External users of accounting information
• Question:
– How to define external users of accounting information?
• Management accountants 管理会计师
– The Institute of Management Accountants （美国管理会计师协会 ，简称IMA ）
– Certified Management Accountant (美国注册 管理会计师，简称CMA)
• Operation performance 经营成果 • Financial position 财务状况 • Cash flow 现金流 • Return of investment 投资回收 • Return on investment 投资回报 • 课后自学P8第2和第4段 • 练习：P13 Exercises 1
• Confirm to/with 与…相一致 • Minimize the tax burden 使税负最小化
Profession Fields of Accounting
public accounting
private accounting
accounting for governments and nonprofit organizations
• Question:
– Which decisions are to be made by internal users except for management?
External users of accounting information
• Question:
– How to define external users of accounting information?
• Management accountants 管理会计师
– The Institute of Management Accountants （美国管理会计师协会 ，简称IMA ）
– Certified Management Accountant (美国注册 管理会计师，简称CMA)
《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
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
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1-5
Introduction to the course
➢ Course introduction
Accounting principle Financial accounting Total 12 chapters Emphasis: decision making Totally American accounting
Accounting Division
Hang Dian 2009
1-4
What does the course provide?
➢General objective
American accounting principle and financial accounting
➢Specific objective
Accounting Division
Hang Dian 2009
TEXTBOOK
1-6
Financial & Managerial Accounting
The Basis for Business Decisions
FOURTEENTH EDITION
Williams
Accounting Division
Special terms
Text reading
Accounting Division
Hang Dian 2009
1-9
Final examination
➢Multiple choice ➢True or false ➢Exercise (tentative) ➢Special terms
Accounting Division
Haka
Bettner
Hang Dian 2009
1-7
Language issue
➢My preference
examination and assignment: English oral language: Chinese
➢Accounting professor not English professor
➢Identify and discuss integrity of information system.
Accounting Division
Hang Dian 2009
Economic activities
1-1
WELCOME TO THE CLASS
Accounting Division
Hang Dian 2009
1-2
Accounting in English
Instructor: Lu Jiuqin Public email box:
hdu2008accounting@ Password: hdu2008
➢ Time: Monday ➢ Academic hours and credit:
32 2 credits
➢ Score
Final exam: 80% Assignment (individual assignment): 20% Attendance policy: 2 points/absence, application ahead exception
➢Explain the importance of managerial accounting
information for internal parties – primarily management – in terms of the objectives and the characteristics of that information.
Accounting Division
Hang Dian 2009
Class Study Method
1-8
---dependinChinese accounting
Is it possible?
➢Get the main idea of each chapter ➢Finish assignment ➢Self study
Hang Dian 2009
1-12
Learning Objectives
➢Discuss the role of accounting information in making
economic decisions and the significance of accounting systems in generating reliable accounting information.
Graduate entrance examination and CPA examination
Work technique and competitiveness
➢Additional objective
Earning credit
Accounting Division
Hang Dian 2009
Hang Dian 2009
1-10
Question about the course?
Accounting Division
Hang Dian 2009
1-11
Chapter ACCOUNTING:
1 INFORMATION FOR
DECISION MAKING
Accounting Division
➢Explain the importance of financial accounting information
for external parties – primarily investors and creditors – in terms of the objectives and the characteristics of that information.
Private email: hduljq@
Accounting Division
Hang Dian 2009
1-3
Why choose the course?
➢Graduate program preparation? ➢CPA Examination? ➢Work preparation? ➢Credit? ➢Follow other students?