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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.
会计学原理英文ppt课件Chapter_01ACCOUNTING IN BUSINESS共41页文档
McGraw-Hill/Irwin
•Managers
•Sales Staff
•Officers/Directors •Budget Officers
•Internal Auditors •Controllers
Slide 2
C2
USERS OF ACCOUNTING
INFORMATION
External Users
C1 IMPORTANCE OF ACCOUNTING
Accounting
Identifying Select transactions and events
Recording Input, measure and classify
Communicating Prepare, analyze and interpret
•Consultants
•Market researchers
•Analysts
•Systems designers
•Traders
•Merger services
•Directors
•Business valuation
•Underwriters
•Human services
•Planners
•Litigation support
Internal Users
Financial accounting provides external users with financial
statements.
McGraw-Hill/Irwin
Managerial accounting provides information needs for internal decision makers.
会计学英语电子版ppt课件
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
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
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》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.
会计学课件(英文版)6
Slide 12-7
Discontinued Operations
When management enters into a formal plan to sell or discontinue a segment of the business.
A segment must be a separate line of business activity or an operation that services a distinct category of customers.
each reported net of 140,000 taxes. 1,015,000 $
?The McGraw-Hill Companies, Inc., 1999
Slide 12-6
Discontinued Operations
When management enters into a formal plan to sell or discontinue a segment of the business.
Irwin/McGraw-Hill
?The McGraw-Hill Companies, Inc., 1999
Slide 12-8
Discontinued Operations Example
During 2000, Apex Co. sold an unprofitable segment of the company. The segment had a net loss from operations during the period of $150,000 and its assets sold at a loss of $100,000. Apex reported income from continuing operations of $350,000. All items are taxed at 30%. How will this appear on the income statement?
《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。
第3章 Financial Statements《会计英语》PPT课件
Land
Total Assets
133 500
68 000
$350 000
Unit 1 Balance Sheet
Exhibit 3-1-1A balance sheet in report form
ABC Co. LTD
Balance Sheet
December 31, 20
Liabilities & Owners’Equity
$225 000
45 000
270 000
350 000
Unit 1 Balance Sheet
Exhibit 3-1-2 A balance sheet in account form
ABC Co. LTD
Balance Sheet
December 31, 20_ _
Assets
Cash
Accounts Receivable
ABC Co. LTD
Balance Sheet
December 31, 20
Assets
Cash
Accounts Receivable
Supplies
$20 500
65 000
1 500
Cleaning Equipment
39 000
Delivery Equipment
22 500
Buildings
business arrived at this financial position.
Unit 1 Balance Sheet
➢FORMAT OF BALANCE SHEET. The balance sheet may be arranged in
either account form or report form.
Total Assets
133 500
68 000
$350 000
Unit 1 Balance Sheet
Exhibit 3-1-1A balance sheet in report form
ABC Co. LTD
Balance Sheet
December 31, 20
Liabilities & Owners’Equity
$225 000
45 000
270 000
350 000
Unit 1 Balance Sheet
Exhibit 3-1-2 A balance sheet in account form
ABC Co. LTD
Balance Sheet
December 31, 20_ _
Assets
Cash
Accounts Receivable
ABC Co. LTD
Balance Sheet
December 31, 20
Assets
Cash
Accounts Receivable
Supplies
$20 500
65 000
1 500
Cleaning Equipment
39 000
Delivery Equipment
22 500
Buildings
business arrived at this financial position.
Unit 1 Balance Sheet
➢FORMAT OF BALANCE SHEET. The balance sheet may be arranged in
either account form or report form.
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called an account.
An account,in its simplest form
Has three parts
01
A title which is the name of the accounting equation element recorded in the account.
Analyzing Transcation
APPLE, INC.™
How do you organize all of messages? Campnies develop an organized method for processing,recording,and summarizing financial transcations.
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Liabilities
Liabilities are debts owed to outsiders(creditors).
①Include accounts payable,notes payable,and wages payable. ②Unearned revenues ——cash received before services are deilvered creates a liability to perform the services.
The excess of the debits of an asset account over its credits is the balance of the account.
Chart of Accounts
A group of accounts for a business entity is called a ledger. A list of the accounts in the ledger is called a chart of accounts.
When Apple sells an iPhone online or at The Apple Store,a customer has many options to pay for it. In order to analyze only the information related to Apple’s cash transcations,the company must record or summarize all these similar sales using a single category or “cash”account.
This chapter presents more practical and efficient recording methods that most companies use.
One
Two
Three
Four
Describe the characteristics of an account and a chart of
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
✓The balance sheet accounts are listed first,in order of assets,liabilities,and owner’s equity.
✓The income statement accounts are then listed in the order of revenues and expense.
Title
Left side Right side
debit
debit
➢ Increases in assets are recorded on the debit(left side)of the account.
➢ Decreases in assets are reported on the credit(right side)of the account.
02 03
A space for recording increases in the amount of element.
A space for recording decreases in the amount of element.
The T account
The account form the presented blowed is called a T account because it resembles the letter T.
Each of these major account groups
assets
Is describe next
Assets are resources owned by the business entity.
①Physical items: a cash and supplies, ②Intangibles that have value：patent rights ,coprights ,and trademarks. ③Other assets: prepaid expenses ,bulidings, equipments, and land.
An account,in its simplest form
Has three parts
01
A title which is the name of the accounting equation element recorded in the account.
Analyzing Transcation
APPLE, INC.™
How do you organize all of messages? Campnies develop an organized method for processing,recording,and summarizing financial transcations.
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Liabilities
Liabilities are debts owed to outsiders(creditors).
①Include accounts payable,notes payable,and wages payable. ②Unearned revenues ——cash received before services are deilvered creates a liability to perform the services.
The excess of the debits of an asset account over its credits is the balance of the account.
Chart of Accounts
A group of accounts for a business entity is called a ledger. A list of the accounts in the ledger is called a chart of accounts.
When Apple sells an iPhone online or at The Apple Store,a customer has many options to pay for it. In order to analyze only the information related to Apple’s cash transcations,the company must record or summarize all these similar sales using a single category or “cash”account.
This chapter presents more practical and efficient recording methods that most companies use.
One
Two
Three
Four
Describe the characteristics of an account and a chart of
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
✓The balance sheet accounts are listed first,in order of assets,liabilities,and owner’s equity.
✓The income statement accounts are then listed in the order of revenues and expense.
Title
Left side Right side
debit
debit
➢ Increases in assets are recorded on the debit(left side)of the account.
➢ Decreases in assets are reported on the credit(right side)of the account.
02 03
A space for recording increases in the amount of element.
A space for recording decreases in the amount of element.
The T account
The account form the presented blowed is called a T account because it resembles the letter T.
Each of these major account groups
assets
Is describe next
Assets are resources owned by the business entity.
①Physical items: a cash and supplies, ②Intangibles that have value：patent rights ,coprights ,and trademarks. ③Other assets: prepaid expenses ,bulidings, equipments, and land.