[电子教案(PPT版本)]会计英语 (1)[8页]

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实用会计英语unit1简明教程PPT课件

ACCOUNTING CONCEPTUAL FRAMEWORK
【 LESSON 】
ACCOUNTING ELEMENTS, EQUATION AND DOUBLE ENTRY BOOKEEPING
4
【 LESSON 】
ACCOUNTING CYCLE
LESSON1 ACCOUNTING AND ITS ENVIRONMENT
3. Users of accounting information In general, users of accounting information are divided into two major categories: internal information users and external information users.
制造企业通过机器和工人将材料转转换成产成品。商业企业必须先从其他企业 ( 如，制造商或分销商 ) 采购商品，并将这些商品销售给客户。服务业企业向客户提供服务而不是提供产品。 1.2 企业的三种组织形式：独营、合伙和公司形式。
1-7
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1-8
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1.3 Types of business activities Three different types of business activities are: financing activities, investing activities and operating activities, as shown in Exhibit 1-3.

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

会计英语unit1省公开课金奖全国赛课一等奖微课获奖PPT课件

5/50
专业英语特点
在一些科技含量较高技术资料中,因为科技英语文章要求叙述准确,推理严谨,出现很多复杂句、长句难句,尤其是含定语从句和状语从句句子。
另外,大量使用被动语态也是专业英语一大特点。
在基础英语教学阶段加强构词法教学
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4.Teaching Aim
教学目标
★为了能够利用英语获取专业信息。
块 ③〈非正〉傻大个, 拙笨人
lump coal 块煤
meat lump 肉坨子
A lump payment. 全部支付
A small lump. 小肿块
Odd De & lump Dr 零存整取
27/50
2.重点词汇：
1.a banking account 银行账户 2.what category of account 哪种账户 3.banking facilities 银行业务 4.accept deposit 办理存款 5.grant mortgage 同意贷款 6.letters of credit 信用证 7.credit cards 信用卡
加元音符于
⑥To provide with knurls; mill. 20/50
14.credit [‘kredit] n. ①赊购; 赊购制度 ②存款; 存款数额 ③借款; 贷款 credit hour 学分 private credit 民间信用
trade credit 商业信用
To get professional information by using English
★提升专业水平,满足岗位工作需要。
Raise professional standards, to meet the job requires

会计英语备课教案

会计英语备课教案《会计英语》备课教案Unit OneI. Preview Q:What is accounting?Is it different with bookkeeping？II. Language Points:1. Accounting: 会计，会计学 Accountancy: 英国⽤词，与accounting词义相同Accountant: 会计员，会计师 Account: 账户，会计科⽬Oxford Dictionary of Accounting: The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms.Textbook: Accounting is an information system necessitated by the great complexity of modern business.会计是由于现代企业的巨⼤复杂性⽽成为必要的信息系统Textbook: Accounting is often described as an information system. It isthe system that measures business activities, processesinformation into reports and communicates these findings todecision makersDong Cai Textbook: Accounting is a process of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms. 2．Specialize: 专门研究 n. Specialist: 专家3．Qualified: adj.1) Having the appropriate qualifications for an office, a position, or a task. 有资格的Are you qualified to doctor? 你有资格当医⽣吗？2) Limited, restricted, or modified 有限的，受限制的，有条件的She gave qualified agreement. 她表⽰有条件的同意。

会计英语.课件.

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第三章
Unit 3 Accounting cycle Ⅱ 第三章会计循环 Ⅱ
• 1. Books of prime entry 原始账簿 • 1.1 Sales day book 销售日记账 • 1.2 Purchases day book 采购日记账
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• 1.3 Cash book and petty • 现金日记账及零用现金簿 • 1.3.1 Cash book • 1.3.2 Petty cash book
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• 4. GAAP 一般公认会计原则 • 5.IASs and IFRSs • 国际会计准则及国际财务报告准则
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• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
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高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博主编
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第一章
Unit 1 Introduction to accounting 第一章会计导论
• 1. Definition • 会计的概念
of accounting
• 6.1 Underlying assumptions • Accrual basis权责发生制 • Going concern 6.2 • • • • •
Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性

第2章 Accounting Cycle《会计英语》PPT课件

which decreases equity.
Unit 1 Accounting Equation and Double-entry Accounting
➢ DOUBLE-ENTRY ACCOUNTING.
➢The equilibrium which the bookkeeping record achieves through the
➢The following table summarizes the rule.
Assets and Expenses
Debit
+
Credit
-
Liabilities,Owners’Equity & Revenue
Debit
-
Credit
+
Special Terms
1. accounting equation
Business activities can be described in terms of transactions and
events. The first step will identify transactions and events that cause
a change in the firm’s resources or obligations and will collect
会计等式或会计平衡式。在复式记账法下,不论一个
期间发生多少经济业务,其记录的结果始终不会破坏会计等式三项要素之间的平
衡关系,即:
资产=负债+所有者权益
2. contributed capital 缴入股本,指股东投入企业的现金或其他资产,包括股
本和股本溢价两部分。
3. common stock 普通股,英国称ordinary share,是公司股票的主要种类,通

会计英语教案

《会计英语》教案Unit 1 ACCOUNTING: A GENERAL INTRODUCTIONLearning Objectives:After studying this unit, you should be able to :1. Understand the functions of accounting2. Understand the development of accounting3. Define accounting4. Identify the divisions of accountant’s work5. Understand the accounting assumptions and principleI. Accounting is an Information System（会计是一项信息系统）Accounting is an information system necessitated by the great complexity of modern business. Provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.II. The Development of Accounting（会计的发展）Bookkeeping is the preservation of a systematic, quantitative record of an activity. Bookkeeping systems can be very primitive.Distinction between bookkeeping and accountingThe accountant sets up a bookkeeping system and interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books.III. The Definition of Accounting（会计的定义）Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion .IV. Divisions of Accounting Profession（会计职业分类）1. Public accounting（公共会计）2. Private accounting （私人会计）3. Government and nonprofit accounting（政府和非盈利会计）Public accountingPublic accountant who are similar to doctors or lawyers can offer their accounting service to the public on a fee basis.Private accountingThe accountants in a private business, large or small, must record transaction and prepare periodic financial statements from accounting records.Government and nonprofit accountingMany accountants work in government offices or for nonprofit organizations. These two areas are often joined together under the term governmental accounting and nonprofit accounting.V. Generally Accepted Accounting Principles（会计通用原则）1. Accounting Assumptions（基本会计假设）(1) Accounting entity assumption （会计主体假设）(2) Monetary unit assumption（货币单元假设）(3) Going concern assumption（会计分期假设）(4) Accounting period assumption（会计周期假设）Accounting entity assumptionAn accounting entity is any economic unit which controls resource and engages in accounting practice. Transactions between accounting entities are recorded in the accounts of both entitiesMonetary unit assumptionMoney is the common unit in which accounting measurements are made and measured. All transactions are measured, recorded and reported in terms of money unit.Going concern assumptionAccording to the going concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.Accounting period assumptionMost accounting entities are assumed to have an indefinite life. But accountants are asked to measure operating result and changes in economic position at relatively short time interval during this indefinite life.2. Accounting Principles（会计原则）(1) Cost principle（成本原则）(2) The revenue realization principle（收入实现原则）(3) The matching principle（配比原则）(4) The adequate disclosure principle（充分披露原则）3. Accounting Constraints（会计约束）(1) The objective principle（客观性原则）(2)The materiality principle（重要性原则）(3)The consistency principle（持续性原则）(4)The conservatism principle（谨慎性原则）UNIT 2 ACCOUNTING ELEMENTS AND EQUATIONSLearning Objective:After studying this unit, you should be able to :1. Explain the accounting elements2. Explain the classification of the accounting elements3. Understand the accounting equation4. Understand the effect of business transaction upon the accounting equationI. Basic Elements of Accounting(基本会计要素)Financial accounting information is classified into the categories of assets, liabilities, owner’s equity, revenues, expense, and net income.1.Assets（资产）The definition of assetsAssets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise.The classification of assetsAssets can be classified into current assets and long-term assets. Current assets（流动资产）Current assets refer to those assets which will be realized or consumed within one year of their acquisition. It including cash, accounts receivable, and inventories, etc.Long-term assets（长期资产）Long-term assets consist of those economic resources that are held for operational purpose, including plant and equipment and intangible assets, etc.2.Liabilities（负债）Liabilities are debts born by an enterprise, measurable by money value, which will be paid to a creditor using assets or services.The classification of liabilitiesLiabilities are generally classified into current liabilities and long-term liabilities.Current liability（流动负债）Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year.The classification of current liabilitiesIt including: notes payable, accounts payable, advances from customers, accrued expenses, and taxes payable, etc;Long-term liability（长期负债）Long-term liabilities refer to the debts which will be repayment after a year including long-term notes payable, bonds payable, and mortgage note, etc.3.Owner's equity（所有者权益）Owner's equity refers to the interest or the claim of the investors remaining in the net assets of an enterprise.Net assets are the difference between the amount of assets and the amount of liabilities. That is say net assets equal owner’s equity.4.Revenue（收入）Revenue is the economic resources flowing into a business as a result of rendering good sold and service during a given accounting period. The classification of revenueSales revenue, service revenue, and investment revenue are subdivisions of revenue. Increase in revenue will increase owner's equity.5. Expenses（支出）Expenses are the outflow of a business's economic resources resulting from earning revenue or the cost of the operational activities for the business.The classification of expenseExpenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc. Increase in expenses will decrease owner's equity.6. Net income（纯收入）Net income (or net loss) is the result of matching revenue with expenses. When revenue exceeds expenses, net income occurs, otherwise net loss occurs.II. Accounting Equations（会计等式）Basic accounting equations:Assets= EquityAssets = Liabilities + Owner's EquityAssets= Liabilities + Owner’s EquityExpanded accounting equation:Assets= Liabilities + Owner's Equity + Net incomeAssets = Liabilities + Owner's Equity+ Revenues – ExpensesAssets+ Expenses= Liabilities + Owner's Equity+ RevenuesIII. Effect of Business transactions upon the Accounting Equation（商业交易对会计等式的影响）1. Increase an asset and increase a equity;2. Decrease an asset and decrease a equity;3. Increase one asset and decrease another asset;4. Decrease one equity and increase another equity.Unit 3 The Double-entry Accounting SystemLearning Objective:After studying this unit, you should be able to:1. Define the accounts2. Identify the chart of accounts for a typical company3. Analyse transaction using debts and credits4. Learn different types of accounts5. Understand the double-entry accounting system and single-entry systemI. What is the Account(什么是账户)An account is a specific accounting record that provides an efficient way to categorize transactions.We may designate asset accounts, liability accounts, owner’s equity accounts, revenue accounts and expense accounts.II. Debit and Credit（借方和贷方）Accountants often use T-account as a visual aid for seeing the effect of the debit and credit on the two (or more) account.Account nameDr. Cr.III. Types of Accounts（账户类型）1. Asset accountsAssetsDr Cr(+) (-)Ending balances2. Liability accountsLiabilitiesDr Cr(-) (+)Ending balances3. Owner’s equity accountLiabilitiesDr Cr(-) (+)Ending balances4. Revenue and expense accountsRevenue ExpenseDr Cr Dr Cr(-) (+) (+) (-)As an example: Mr. S. Smith invested $4, 000 to open his counseling practice.Cash Capital4,000 4,000Bought office furniture from Robinson Furniture Company on account $2,000.Office furniture Accounts payable2,000 2,000IV. The Double-entry Accounting System and Single-entry System（复式记账和单式记账）Double-entry accounting system means that the amounts of debit and credit entries must be equal when accounts record every business transactions.The features of double-entry accounting system1. Debits are always entered on the left side of an account and credits on the right side.2. For every transaction, there must be at least one debit and one credit.3. Debits must always equal credits for each transaction.Single-entry systemSingle-entry system is similar to a check book register and ischaracterized by the fact that there is only a single line entered in the account for each transaction.V. Accounting Entry（会计分录）Accounting Entry Format:DateDebit Account…………………….amountCredit Account………………….amountExplanationA accounting entry involves a three-step process:1.Identify which accounts are involved.2.For each account, determine if it is increased or decreased.3.For each account, determine by how much it has changed.For example,Mr. S. Smith invested $4, 000 to open his counseling practice.Cash 4,000Mr. S. Smith, Capital 4,000To record invest 4,000 cash open the business.Bought office furniture from Robinson Furniture Company on account, $2,000.Office Furniture 2,000Accounts Payable 2,000To record buy office furniture $2,000 on account.Unit 4 THE ACCOUNTING PROCESSLearning Objective:After studying this unit, you should be able to :1. Understand how to collect economic information2. Explain the accounting cycle3. Understand the journals and ledgers4. Explain the trial balanceI. Accounting Cycle（会计周期）During each accounting year, a sequence of accounting procedures called the accounting cycle is completed.Complete accounting cycle includes the following eight steps:Step 1 Transactions are analyzed on the basis of business documents known as source documents and are recorded in either the generaljournal or the special journals;Step 2 Information is transferred (posted) from the journal to ledger accounts;Step 3 A trial balance is prepared from the accounts balance in the ledger to prove the equality of debits and credits;Step 4 Adjusting entries are made to bring the balances of some accounts to their proper amounts for matching principle;Step 5 Preparing an adjusted trial balance , proving again the equality of debits and credits in the ledger account;Step 6 Making closing entries, journalizing and posting them into ledger accounts and closing all revenue and expense accounts;Step 7 Preparing an post-closing trial balance;Step 8 Preparing income statement and balance sheet based on the balance in the ledger account.II. Journals（日记账）In a western accounting system, the information about each business transaction is initially recorded in an accounting record called a Journal.1. Types of journalsGeneral Journal（普通日记账）The simplest type of journal is called a general journal. It has only two money columns, one for debits and the other for credits; it may be usedfor all types of transaction.Special Journals（特殊日记账）Special journals are designed as a simple way to record a single type of frequently occurring transaction. such as sales, purchases, cash receipts and cash payments journals.Sales journal2. Usefulness of using journals1. The journal shows all information about a transaction in one place and also provides an explanation of the transaction;2. The journal provides a chronological record of in the life of a business;3. The use of a journal helps to prevent errors .III. Ledgers（分类账）The complete set of accounts for a business entity is called a ledger. They may be grouped into general ledger and subsidiary ledger.1. General Ledger（总分类账）The general ledger is the book used to list all the accounts established by an organization.General ledgerAccount: Cash Account No.1012. Subsidiary Ledger（辅助分类账）Further simplification of the general ledger is brought about by the use of subsidiary ledger.In practice, accounts payable and accounts receivable have subsidiary ledger.The Relation of the General and Subsidiary LedgersGeneral ledger Accounts payable subsidiary ledgerThe advantages of subsidiary ledgers1. Reduces ledger detail;2. Permits better division of labor;3. Permits a different sequence of accounts ;4. Permits better internal control.3. Posting transactionsPosting is the process of copying journal entry information from the journal to the ledger.The steps of posting1. Record the date and the amount of the entry in the account.2. Insert the number of the journal page in the posting reference column of the account.3. Insert the ledger account number in the posting reference column ofthe journal.VI. The Trial Balance（试算平衡表）The trial balance is a worksheet on which you list all general ledger accounts and debit or credit balance.ABC Co. LTD.Trial BalanceSeptember 30, 2009Accounts names Debits CreditsCash $ 5,800Furniture 2,000Accounts Payable 2,000 Capital 4,000 Sales 2,500 Rent Expense 500Salaries Expense 200Totals $ 8,500 $ 8,500How to Prepare a Trial BalanceThe procedure is as follows:1. List account names in numerical order;2. Record balances of each account, entering debit balances in the left column and credit balances in the right column;3. Add the columns and record the totals;4. Compare the totals.2. Uses and Limitations of the Trial BalanceTypical of such errors are:◆The entering of a debit as a credit or vice versa;◆Arithmetical mistakes in balancing accounts;Unit 5 Adjusting Entry and Closing ProcedureLearning Objective:After studying this unit, you should be able to :1. Explain the cash and accrual basis of accounting2. Understand the difference of cash basis and accrual basis of accounting3. Describe the types and characteristics of adjusting entries4. Prepare the closing entriesI. Basis of Accounting（会计基础）1. Periodic ReportingIn order to provide timely accounting information, the time-period concept divides the life of an enterprise into distinct and relatively short accounting periods.2. Cash Basis and Accrual Basis of Accounting（收付实现制和权责发生制）In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.In cash-basis accounting, however, the accountant does not record a transaction until cash is received or paid.The generally accepted accounting principles (GAAP) require that a business use the accrual basis.For example, in its first year of operations, Harris Co. earned $ 39,000 in revenues and received $ 33,000 cash from customers. The company incurred expenses of $ 22,500, but had not paid for $ 2,250 of them at year end.In addition, Harris prepaid $ 3,750 for expenses that would beincurred the next year.Calculate the first year’s net income under a cash basis and under an accrual basis.Cash basis:Revenues (cash receipts) $33,000Expenses (cash payments)(22,500-2,250+3,750) 24,000Net income $9,000Accrual basis:Revenues $39,000Expenses 22,500Net income $16,500Under the two basis of accounting, net income is different.II.Adjusting Entries（调整分录）Types of Adjusting Entries :1. Prepaid expenses2. Unearned revenues3. Unrecorded liabilities4. Unrecorded receivablesPrepaid expensesPayments that a company makes in advance for items normally charged to expense are known as prepaid expense.An example would be the payment of an insurance premium for 12 months.Assume that JB Service Company paid $ 2,400 premium on March 1 for one year's property insurance in advance.March 1,Prepaid Insurance 2,400Cash 2,400To record pay a year’s premium $2,400 in advance.At the end of March, 1/12 of $ 2,400 premium or $ 200 has expired or been used up during the year.March 31,Insurance Expense 200Prepaid Insurance 200To record apportion this month’s premium $200.Unearned revenuesAmounts received before the actual earning of revenues are known as unearned revenues.In the period in which goods or services are rendered, an adjusting entry is made to record the portion of the revenue earned during the period.On December 1, 2009, assume that JB Service Company collected in advance $2,000 from a customer for the service to be completed on January 31, 2010.December 1,Cash 2,000Advances on Service Revenue 2,000To record receive the revenue $2,000 in advance.On December 31, 2009, JB Service Company had already realized that half of service revenue;December 31,Advances on Service Revenue 1,000Service Revenue 1,000To record realized half revenue $1,000.Unrecorded liabilitiesAdjusting entries are required at the end of an accounting period to recognize any unrecorded liabilities in the proper period and to record the corresponding expenses.Assume that the employees' salaries in JB Service Company were paid up to December 29, the salaries of two days (December 30 and 31) were not paid to the employees.December 31:Salaries Expense 3,000Salaries Payable 3,000To record accrued salaries expense $3,000 at the end of the period. Unrecorded receivablesRevenues may be earned during the current period, but not yet billed to customers or recorded in the accounting records.On December 31, assume that JB Service Company has completed a half of service work. The total amount to be received when the work is completed will be $5,000.December 31,Accounts Receivable 2,500Service Revenue 5,000To record not receive the revenue $2, 500.Characteristics of adjusting entries◆Every adjusting entry involves the recognition of either revenue or expenses.◆Adjusting entries are based on the concepts of accrual accounting, not upon monthly bills or month-end transactions.III. Closing the accounts（结账）1 .Real and nominal accounts（真实与名义账户）Real accounts (assets, liabilities, and owners' equity) are permanent;they are not closed to a zero balance at the end of each accounting period.nominal accountsThese accounts (revenues, expenses, and dividends) are temporary; they are really just subcategories of Income Summary and are reduced to a zero balance through the closing process at the end of each accounting period.2. Purpose of closing entries（结账目的）At the end of an accounting period, an income statement is prepared. The revenue and expense accounts have served their purpose in determining the period's net income.3. Preparing the closing entries（准备结账）In short, the processes of closing the accounts include the following four steps:(1) Close revenues (credit balances) to income summary;(2) Close expenses (debit balances) to income summary;(3) Close income summary (the balance is net income or loss) to the owner‘s capital (or to retained earnings for corporations);(4) Close withdrawals (debit balance) to capital (or dividends to retained earnings for corporations).Closing entries for the revenue accountsClosing a revenue account means transferring its credit balance to theincome summary account.Assume that the only revenue account in the JB Service Company, which had a credit balance of $12,500 at October 31.October 31,Service Revenue 12,500Income Summary 12,500To record close the revenue account.Closing Entry for the Revenue AccountService Revenue Income SummaryClosing entries for the expense accountsClosing an expense account means transferring its debit balance to the income summary account.Assume that there are four expense accounts in the ledger of JB Service Company. On October 31, the total amount of the debit balances for the four expense accounts is $10,000.Income Summary 10,000Advertising Expense 3,000Salaries Expense 4,000Telephone Expense 1,000Depreciation Expense 2,000To record close the expense account.Closing the income summary accountAt the end of accounting period, the balance of income summary account is then transferred to owner’s capital account for sole proprietorship and partnership. For the corporation, the balance of income summary account is transferred to the retained earnings account.From the above examples, we can see that the income summary account has a credit balance of $ 2,500.Income Summary 2,500John Braun, Capital 2,500To record close the income summary account.Closing the Income Summary AccountIncome Summary John Braun, CapitalClosing the account of withdrawalsClosing the account of withdrawals means transferring its debit balance to the owner's capital account.Assume that the account of withdrawals for JB Service Company had acredit balance of $1,000 at October 31.October 31,John Braun, Capital 1,000John Braun, Withdrawals 1,000To record close the withdrawal account.Closing entries transfer the balances in the temporary (or nominal) accounts (revenue, expense, and dividend so on) to a balance sheet equity account. Closing the accounts is process that prepares the accounts for the next period.。

会计英语备课教案

会计英语备课教案一、教学目标1. 知识目标：（1）掌握会计基本术语和概念；（2）了解会计报表的编制方法和流程；（3）熟悉会计准则和相关法规。

2. 技能目标：（1）能够阅读和理解会计英文文献；（2）能够运用英语进行会计业务的交流和沟通；3. 情感目标：培养学生的国际视野，提高他们对会计专业英语的学习兴趣和积极性。

二、教学内容1. 会计基本术语和概念：资产、负债、所有者权益、收入、费用等；2. 会计报表的编制方法和流程：资产负债表、利润表、现金流量表等；3. 会计准则和相关法规：国际会计准则、中国会计准则等。

三、教学方法1. 讲授法：讲解会计基本术语和概念，阐述会计报表的编制方法和流程；2. 案例分析法：分析真实会计案例，让学生深入了解会计实务；3. 互动教学法：鼓励学生提问、讨论，提高课堂氛围。

四、教学步骤1. 导入：介绍会计在国际贸易中的重要性，激发学生的学习兴趣；2. 讲解会计基本术语和概念：逐一讲解资产、负债、所有者权益等概念，并通过示例加深理解；3. 会计报表的编制方法和流程：讲解资产负债表、利润表、现金流量表的编制步骤；4. 会计准则和相关法规：介绍国际会计准则和中国会计准则的基本内容；5. 课堂练习：布置相关练习题，让学生巩固所学内容。

五、课后作业1. 翻译一段会计英文文献；3. 复习课堂内容，整理笔记。

教学评价：1. 课后收集学生的课堂练习和课后作业，评估掌握程度；2. 期末进行会计英语知识测试，检验学习成果；3. 观察学生在课堂上的参与度和积极性，了解学习兴趣。

六、教学内容1. 会计凭证与账簿：原始凭证、记账凭证、账簿的分类和登记方法；2. 会计分录：借贷记账法、会计分录的编制和审核；3. 会计循环：会计循环的步骤和流程；4. 财务分析：财务比率、现金流量分析、盈利能力分析等。

七、教学方法1. 演示法：通过实物或软件演示会计凭证的编制和账簿的登记；2. 模拟操作法：设置模拟会计场景，让学生亲自动手操作；3. 小组讨论法：分组讨论会计分录的编制和审核，促进学生相互学习。

《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。

会计英语备课教案

会计英语备课教案一、教学目标1. 知识目标：（1）掌握会计基本术语和概念；（2）了解会计报表的编制和分析方法；（3）熟悉会计准则和国际会计标准。

2. 技能目标：（1）能够运用英语进行会计信息的收集、整理和分析；（3）提高会计专业英语阅读和交流能力。

3. 情感目标：培养学生的团队合作意识和跨文化交际能力。

二、教学内容1. 第一课时：会计基本概念与术语（1）会计的定义和目标；（2）会计要素及其分类；（3）会计基本假设和原则。

2. 第二课时：会计科目与账户（1）会计科目的设置；（2）账户的分类及其特点；（3）会计分录的编制。

3. 第三课时：会计报表（1）资产负债表的编制；（2）利润表的编制；（3）现金流量表的编制。

4. 第四课时：会计分析与评价（1）财务比率分析；（2）财务趋势分析；（3）企业绩效评价。

5. 第五课时：会计准则与国际会计标准（1）我国会计准则体系；（2）国际会计准则概述；（3）会计准则的国际趋同。

三、教学方法1. 任务驱动法：通过完成具体任务，引导学生主动探究会计知识；2. 案例分析法：精选会计案例，培养学生分析问题和解决问题的能力；3. 小组讨论法：鼓励学生分组讨论，提高团队合作意识和沟通能力；4. 互动教学法：教师与学生互动，激发学生学习兴趣和积极性。

四、教学评价1. 平时成绩：考察学生课堂参与、任务完成和小组讨论表现；2. 期中测试：测试学生对会计知识的掌握和运用能力；3. 期末考试：全面评估学生对本门课程的理解和应用水平。

五、教学资源1. 教材：选用权威、实用的会计英语教材；2. 课件：制作精美、生动的课件，辅助教学；3. 案例：收集国内外典型会计案例，用于分析讨论；4. 网络资源：利用互联网获取最新会计资讯，拓宽学生视野。

六、教学步骤1. 导入新课：通过引入实际案例，引发学生对会计英语的兴趣，介绍本节课的教学目标和内容。

2. 知识讲解：讲解本节课的主要知识点，包括会计基本概念、会计科目与账户、会计报表等，并结合实际案例进行分析。

会计英语ppt课件

• When you have got your topic set up a research Plan – what do you need to do how long will it take?
– A Gantt chart is helpful – record progress against plan
• We thought this surprising and wanted to see whether it applied elsewhere, particularly to the euro area and also to Australia and New Zealand, or whether it was due to something peculiar to the UK
• We measure expectations by interest rate futures prices
• We look at the behaviour of the Bank of England, the Eurosystem and the Reserve Banks of Australia and New Zealand for as long as they have been announcing decisions
Ideal characteristics
– Fills a gap within the research topic – Improves our understanding of the research topic – Relevance to firms / practitioners / regulators – “Researchable” – Theory driven

会计英语ppt课件

2. We show that behaviour is clearly asymmetric over the economic cycle with much stronger reactions in growth than in downturns
3. We show a second asymmetry in that markets do not respond in the same way to positive as they do to negative shocks
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
STRUCTURE
• From developing the idea to presenting the completed piece of research
• Over-riding theme BE METHODICAL
• When you get to the literature review take careful notes – set up some sort of filing system
– It is your choice whether it is electronic, physical or a combination but Endnote is useful for references
GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your

《会计英语》课程教学大纲

《会计英语》课程教学大纲课程编号：一、课程说明1. 课程代码2. 课程类别专业选修课3. 适应专业及课程性质财务管理专业专业选修本大纲适用于财务管理、会计学及相关专业。

《会计英语》是财务管理及相关专业的选修专长课之一，也是财务会计专业知识结构中的衍生部分。

《会计英语》是基于本土实际情况,并结合相应市场与企业需求开设一门面向国际化的实用性课程。

4. 课程目的(1)课程是在《中级财务会计》的基础上 , 以企业会计人员岗位能力为核心，对会计从业人员专业英语术语及会计循环处理能力的培养为主体。

为将来的实际工作奠定理论基础和一定的职业技能。

(2)通过该课程学习使学生能掌握常用会计英语表达的习惯并运用英语做出相应财务分析能力。

(3)培养学生运用互联网及阅读相关会计英语书籍能力，拓展会计知识,并具有并翻译相关英语文章能力。

(4)5. 学时与学分本课程课内学时为36学时，学分为2。

采用现代多媒体教学及专题讨论形式相结合,作业与相关实践不少4学时。

6. 建议先修课程本课程的先修基础课程为《大学英语》及专业相关课程《基础会计学》、《成本会计》、《管理会计》和《财务管理》。

二、课程教学基本内容及要求（1）会计概述 An overview of accounting计划学时：2 学时基本要求：(1)掌握会计定义与种类(2)掌握会计要素的确认和计量要求(3)掌握会计的基本前提假设(4)掌握会计信息质量教学重点及难点：(1)重点：会计要素的确认和计量；会计信息质量(2)难点：会计的基本前提假设基本内容：(1)会计与会计职业(2)会计假设(3)会计确认和计量(4)会计质量特征思考题：1.How does the job of a bookkeeper differ from that of an accountant?2.Why are ethics crucial in accounting？3.What is the basic requirement of accrual basis of accounting? What other accounting concepts or principles does this assumption interrelate?4.What does matching principle mean? Why is it important to income measurement?（2）会计循环 Accounting cycle计划学时：6 学时基本要求：(1)掌握恒等式与复式记账会计术语英语表达(2)掌握会计循环基本过程(3)掌握日记帐、总分类帐(4)掌握结账与试算平衡表编制教学重点及难点：(1)重点：会计循环基本过程；掌握日记帐、总分类帐(2)难点：结账与试算平衡表编制基本内容：(1)会计等式及复式记账法(2)会计循环概述(3)日记帐及总分类帐(4)调整分录与试算平衡思考题：1.What is the significance of introducing 'accounts' in accounting?2.Describe the difference between an unadjusted trial balance, an adjusted trial balance , and a post-closing trial balance.3.At what stage of accounting cycle are the journals used ?4.Discuss the significance of using subsidiary ledgers.5.Specify the types of adjustments that need to be made at the end of each accounting period.6.What are the major steps in preparing closing entries?7.Explain the uses of the trial balance.（3）财务报表 Financial statements计划学时：6 学时基本要求：(1)掌握资产负债表英语表达(2)掌握利润及现金流量表表达(3)掌握财务报表附注(4)运用财务指标进行财务状况分析教学重点及难点：(1)重点：会计报表（资产负债表，利润表，现金流量表）英语表达形式(2)难点：运用相关财务指标分析基本内容：(1)资产负债表(2)利润表(3)现金流量表(4)财务报表附注(5)财务报表分析思考题：1.Briefly describe the significance of financial statements.2.In what sense does the balance sheet be arranged?3.How can the items of an income statement be classified?4.What are the principal sources of debits and credits to Retained Earnings?5.Explain the difference between the direct and indirect methods of preparing cash flow statements .6.What are the widely used ratios? How to calculate them and what do they indicate or measure?课内实践活动计划学时：4 学时1.实践内容：阿兹利康公司财务报表分析/Financial statements analysis of AstraZeneca2.课内实践目的：通过课内实践学习学生应：1.理解相关外文年报资料2.掌握分析报告基本写作方法3.运用所学财务指标分析法对阿兹利康公司进行分析4.通过小组协作培养团队意识3.课内实践目的：（4）流动资产 Current Assets计划学时：4 学时基本要求：(1)掌握流动资产相关科目基本概念(2)理解现金管理与控制制度（Cash and Its control）应收帐款管理制度（Receivables Management）及存货管理制度(Inventory managements)(3)运用不同方法计算存货成本教学重点及难点：(1)重点：现金管理与控制制度应收帐款管理制度及存货管理制度(2)难点：存货成本计量基本内容：(1)现金及其控制(2)应收帐款(3)存货思考题：1.When do accounts receivables arise?2.Describe the procedures in which the requested balance of the allowance for doubtful accounts is determined by aging the accounts receivable.3.What is meant by cost flow assumption?（5）非流动资产与投资 Non-Current Assets and Investments计划学时：4 学时基本要求：(1)掌握非流动资产(Non-Current Assets)相关科目基本概念(2)掌握长期投资(Investments)相关科目基本概念(3)运用不同方法计算折旧教学重点及难点：(1)重点：非流动资产与长期投资相关科目英语表达(2)难点：折旧计算基本内容：(1)固定资产(2)固定资产折旧(3)无形资产思考题：1.How is the cost of plant and equipment determined?2.When are post-acquisition costs capitalized rather than expensed?3.What are the causes of depreciation?4.How should R&D costs be accounted for?（6）负债Liabilities计划学时：2 学时基本要求：(1)掌握流动负债(Current Liabilities)相关科目基本概念(2)掌握非流动负责(Non-current Liabilities)相关科目基本概念教学重点及难点：重点：流动负债相关科目英语表达非流动负责相关科目英语表达基本内容：(1)流动负债(2)非流动负责思考题：1.Define liability, current liability and non-current liability.2.What are bonds? Identify the types of bonds.（7）所有者权益 Owners’ Equity计划学时：2 学时基本要求：(1)掌握不同企业所有者权益核算(2)理解企业不同形式教学重点及难点：(1)重点：企业不同形式(2)难点：不同企业所有者权益核算基本内容：(1)企业组织形式(2)不同企业所有者权益核算思考题：1.Distinguish between par value and marked value.2.What is treasure stock. and why do companies acquire it ?（8）收入与费用 Revenues and expenses计划学时：2 学时基本要求：(1)掌握收入科目基本概念(2)掌握费用科目基本概念教学重点及难点：重点：收入科目英语表达费用科目英语表达基本内容：(1)收入(2)费用思考题：1. Clearly define expenses.2. What is the difference between direct expenses and indirect expenses?（9）其他相关会计 Other Accounting areas计划学时：1 学时基本要求：(1)掌握管理会计和成本会计基本概念(2)相关会计英语表达教学重点及难点：(1)管理会计和成本会计(2)相关会计职业及作用基本内容：(1)管理会计(2)成本会计(3)国际会计思考题：1.What is the purpose of cost accounting?2.Describe the role of management accounting in a business.（10）审计 Auditing计划学时：1 学时基本要求：(1)掌握审计流程(2)掌握内控制度教学重点及难点：(1)审计概念(2)审计流程(3)内部控制制度基本内容：(1)审计概论(2)审计流程(3)审计报告(4)内部控制思考题：1.Explain each type of audit procedures.三、课程学时分配本课程计划36学时，其中理论教学34学时，课内实践2学时。