会计学专业英语全套课件-Accounting English 349p
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会计英语PPT课件
会计报表及分析 S&A
1.Financial Statements 2.Analyzing Financial Statement
重点
the definition of Accounting； T-account； Accounting cycle
Contentsp2-5
4
教学总体目标
• 通过本课程的学习，主要目标是让财务管 理专业的学生掌握会计的基本术语，能够 用英语表述会计概念及内容，能够读懂并 分析英文会计报表。
3. 劳伦斯，赖恩. 2003 .会计基础（第九版）（英 文） .上海：立信会计出版社
4. 于久洪. 2005. 会计英语. 北京:中国人民大学出 版社
7
Part One
• General Introduction to Accounting
8
Chapter 1 General Introduction
Financial position
criterion
diverse adj.
Enterprise / firm
creditor
regulatory
sales volume
obligation
merchandise
商品，货物
会计人员
会计术语
货币计量
财务状况
评价的标准
多种多样的
企业
债权人，债主，贷方
监管的，管制的
本课程内容主要包括会计的理论概述，会计信息 的归集与披露，会计要素，资产负债表、利润表和 现金流量表等基本财务报表以及分析，内容为财务 会计中应知应会的部分。课程结合实际案例，既吸 收了西方会计理论与实务之精华，又符合我国会计 发展的具体实践。
会计英语 课件
VS
用于发出指示、命令或请求，在会计英语中常用于指示、建议或要求执行某些操作。
示例
Please ensure that all financial transactions are accurately recorded.（请确保所有财务交易都准确记录。）
祈使句结构
05
Accounting English Reading and Writing
Accounting English writing often requires the ability to present complex information in a structured and coherent manner. Students should have strong organizational skills, using headings, subheadings, and tables to guide the reader through the information.
Comprehension of financial reports: This skill involves the ability to read and understand financial reports such as balance sheets, income statements, and cash flow statements. It requires knowledge of accounting vocabulary and concepts to understand the information presented in these reports.
Financial Statements
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
会计英语.课件.
立信会计出版社
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
立信会计出版社
• 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
立信会计出版社
• 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
立信会计出版社
• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
立信会计出版社
高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博 主编
立信会计出版社
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
会计专业英语知识课件
English in Accounting Profession
September, 2009
Part Ⅰ Financial Accounting
Chapter 1. Financial Accounting Conceptual Framework
Chapter Skeleton
Learning Objectives:
The simplest answer is that financial accounting provides information for managers to use in operating the business. In addition, financial accounting provides information to other stakeholders to use in assessing the economic performance and the condition of the business.
A business is an organzation in which basic resources(inputs).
The objective of most business is to maximize profits.
What is the role of financial accounting in business?
Financial Accounting Managerial Accounting Tax Accounting
Financial Accounting refers to information describing the financial resources, obligations, and activities of an economic entity(either an organization or an individual).
September, 2009
Part Ⅰ Financial Accounting
Chapter 1. Financial Accounting Conceptual Framework
Chapter Skeleton
Learning Objectives:
The simplest answer is that financial accounting provides information for managers to use in operating the business. In addition, financial accounting provides information to other stakeholders to use in assessing the economic performance and the condition of the business.
A business is an organzation in which basic resources(inputs).
The objective of most business is to maximize profits.
What is the role of financial accounting in business?
Financial Accounting Managerial Accounting Tax Accounting
Financial Accounting refers to information describing the financial resources, obligations, and activities of an economic entity(either an organization or an individual).
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--资料
• Recording transactions and preparing financial statements
• Design of accounting system • Cost accounting • Internal control and auditing
Accounting for Governments and Nonprofit Organizations
– 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 (consultancy or
• 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
• Design of accounting system • Cost accounting • Internal control and auditing
Accounting for Governments and Nonprofit Organizations
– 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 (consultancy or
• 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
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-PPT
Chapter 2-2
Accounting Cycle (Cont.)
Accounting English @2017
1
• Before financial statements can be prepared, the accounts must be reviewed to ensure they reflect the correct balances; adjustments will be needed to adjust prepayments and unearned amounts, and to record amortization and accruals.
Accounting English @2017
2
Need for adjustments
The life of a business is divided into accounting periods so that periodic financial reports can be prepared and used.
$100= $5,000
50
Accounting English @2017
16
Depreciation Is Only an Estimate…
Barone’s repair shop would make the following adjusting entry.
GENERAL JOURNAL
Cash basis accounting does not make adjustments; revenues are recorded when cash is received and expenses are recorded when cash is paid.
Accounting Cycle (Cont.)
Accounting English @2017
1
• Before financial statements can be prepared, the accounts must be reviewed to ensure they reflect the correct balances; adjustments will be needed to adjust prepayments and unearned amounts, and to record amortization and accruals.
Accounting English @2017
2
Need for adjustments
The life of a business is divided into accounting periods so that periodic financial reports can be prepared and used.
$100= $5,000
50
Accounting English @2017
16
Depreciation Is Only an Estimate…
Barone’s repair shop would make the following adjusting entry.
GENERAL JOURNAL
Cash basis accounting does not make adjustments; revenues are recorded when cash is received and expenses are recorded when cash is paid.
会计专业英语.ppt
企业提供的会计信息应该具有可比性。 企业应该对发生于不同期间的、相同 或类似的交易或事项采用一致的会计 政策，并且不能够任意变更。如果要 求或需要发生变更，变更的细节应该 在附注中解释披露。
同一企业不同时期发生的相同或者相似的 交易或者事项，应当采用一致的会计政策， 不得随意变更。确需变更的，应当在附注 中说明。 （基本准则）
财务会计报告使用者包括投 资者、债权人、政府及其有关部 门和社会公众。
Users of financial reports include investors, creditors, government and its relevant departments as well as the public.
企业应该谨慎确认、计量和报告交易 或事项。不能高报资产或收入，也不 能低报负债或费用。
企业对交易或者事项进行会计确认、 计量和报告应当保持应有的谨慎，不 应高估资产或者收益、低估负债或者 费用。
An enterprise shall recognize, measure and report transactions or events occurred in a timely manner and shall neither bring forward nor defer the accounting.
企业会计应当以货币计量。
Accounting measurement shall be based on unit of currency.
企业应当以权责发生制为基础 进行会计确认、计量和报告。
Recognition, measurement and reporting for accounting purposes shall be on an accrual basis.
会计英语(双语)课件
2
1.1 Accounting is an information system
The accounting process
Economic activities
Accounting thinks decision makers with economic activities and with the results of their decisions.
Accounting information
Actions (decisions)
Decision makers
Ye and Sun Accounting English @2009 3
1.2 Forms of organization
Sole proprietorship
Owned by one person. Owner is personally responsible for business debts.
Ye and Sun Accounting English @2009 6
1.4 Understanding financial statements
The statement of comprehensive income (income statement) summarizes financial performance resulting from income (revenue and gains) less expenses (including losses). The statement of changes in equity reconciles changes in equity (increases are caused by owner investments and net income, while decreases result from owner withdrawals/dividends and net losses. The statement of financial position (balance sheet) details assets, liabilities, and equity. The statement of cash flows shows the cash inflows and outflows from operating activities, investing activities, and financing activities. Users of accounting information – investors and creditors etc.
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Internal users of accounting information
Owe 欠债
Owe to sb. 欠某人的债
Meet = pay off 偿还 Mature = be due v.到期
Maturity n.到期
Inventory = stock 存货 Expense 费用
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
Who are the two primary external users of accounting information?
External users of accounting information
课后自学P7第1段 Question:
Which decisions are to be made by external users ?
Users of Accounting Information
External users
Internal users
Internal users of accounting information
Question:
How to define internal users of accounting information? Who are internal users of accounting information? Which decisions made by the management ？
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.
Revenue 收入
Earnings = profits 利润 Plant 工厂，植物，机器设备
Internal users of accounting information
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? Who are external users of accounting information? Could the accountant provide accounting information to meet the needs of diverse users?
CHAPTER 1
ACCOUNTING: THE BASIS FOR DECISIONS
Learning Objectives
Explain the definition of accounting; Understand the basic function of accounting; Ascertain the users of accounting information and know 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 in the translation task.
Objective of External Financial Reporting
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
Accounting 会计（学） Accountant 会计师
Bean Counter 数豆子的人
Different expressions about “ 企业” in English
Business Enterprise Firm
Company Corporation
Accounting: Information for Decision Making
The primary objective of accounting
to provide information that is useful for mrs of Accounting Information
Accounting English
Why do you take the course of Accounting English?
What are the learning objectives of Accounting English?
Is Accounting English difficult?