财务会计英语ppt课件
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英文版财务会计PPT 1
– Cash – Accounts receivable – Merchandise inventory – Furniture – Land
Copyright © 2007 Prentice-Hall. All rights reserved
19
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
13
Reliability (Objectivity) Principle
• Accounting information is based on the most reliable data available
– Verifiable – Free from bias – Individuals would arrive at similar conclusions
– Formulated by Financial Accounting Standards Board (FASB)
Copyright © 2007 Prentice-Hall. All rights reserved
11
GAAP
• Primary objective of financial accounting – provide information that is useful for making investment and lending decisions
Copyright © 2007 Prentice-Hall. All rights reserved
12
Copyright © 2007 Prentice-Hall. All rights reserved
19
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
13
Reliability (Objectivity) Principle
• Accounting information is based on the most reliable data available
– Verifiable – Free from bias – Individuals would arrive at similar conclusions
– Formulated by Financial Accounting Standards Board (FASB)
Copyright © 2007 Prentice-Hall. All rights reserved
11
GAAP
• Primary objective of financial accounting – provide information that is useful for making investment and lending decisions
Copyright © 2007 Prentice-Hall. All rights reserved
12
财务会计入门英文版 PPT 3
LO 4: Prepare Adjusting Entries
Two typical adjustments for asset and/or liability overstatements:
– consumed (or used) asset
Asset Unadjusted Credit balance adjusting entry (-) Expense Debit adjusting entry (+)
LO 1: The Accounting Cycle
1. Record accounting events in journal; post to General Ledger. 2. Prepare Trial Balance. 3. Record adjusting journal entries; post to Ledger; prepare Adjusted Trial Balance. 4. Prepare Financial Statements. 5. Record closing journal entries; post to Ledger; prepare Post Closing Trial Balance. 6. Begin the new accounting period by returning to the first step.
Adjustment for asset or liability understatement:
1. Service or goods provided and customer has not yet paid: called a revenue accrual. 2. No payment has been made or liability recorded for benefits consumed: called an expense accrual. 3. Revenue recorded when cash was received, but obligation to customer not yet satisfied. 4. Expense recorded when cash was paid, but future benefits still exist as of the BS date.
(推荐)《财务会计英语》PPT课件
A long position involves inflows greater than outflows in a currency and a short position involved outflows greater than inflows. 多头是一种货币的流入大于流出，而空头指一种货币的流出大于 流入。
Finance Vocabulary——常用金融词汇
A.T.M.
AutomatedTellerMachi ne; cashdispenser
Banknote
Piece of paper money
Legal tender
Loan Donate
Currency that cannot legally be refused as payment
Money paid for borrowing or investing money
Written order to a bank to pay the stated amount from one's account
Sum of money to be returned with interest
5
If you go short and the futures price goes up, you lose money. 如果你卖空而期货价格上升，你就赔钱。
Futures is one of the types of financial futures. 外汇期货是金融期货的一种。
The futures price is not constant until the contract expires. 直到其期货合约到期之前，期货价格才稳定。
Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments. 期货市场提供了 对商品或金融工具未来价格综合信息所作出的市场判断。
Finance Vocabulary——常用金融词汇
A.T.M.
AutomatedTellerMachi ne; cashdispenser
Banknote
Piece of paper money
Legal tender
Loan Donate
Currency that cannot legally be refused as payment
Money paid for borrowing or investing money
Written order to a bank to pay the stated amount from one's account
Sum of money to be returned with interest
5
If you go short and the futures price goes up, you lose money. 如果你卖空而期货价格上升，你就赔钱。
Futures is one of the types of financial futures. 外汇期货是金融期货的一种。
The futures price is not constant until the contract expires. 直到其期货合约到期之前，期货价格才稳定。
Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments. 期货市场提供了 对商品或金融工具未来价格综合信息所作出的市场判断。
财务会计英语课件
财务会计英语课件一、引言在当今全球化的商业环境中，掌握英语已成为财会专业人士必备的技能之一。
财务会计英语课件是为了帮助学生更好地理解和应用财务会计领域的专业英语而设计的。
通过本课件，学生可以了解国际财务报告准则（IFRS）和美国通用会计准则（GAAP）的核心概念，掌握财务报表的编制和分析，以及理解财务管理和税务方面的知识。
二、课程目标1、增强学生对国际财务报告准则和美国通用会计准则的理解和应用能力；2、提高学生编制和分析财务报表的能力；3、培养学生的财务管理意识和技能；4、帮助学生了解税务方面的知识和法规。
三、课程内容1、财务会计基础知识：介绍财务会计的基本概念、目标和作用；2、财务报表：详细讲解资产负债表、利润表和现金流量表的编制和分析；3、财务管理：介绍财务决策、投资管理、筹资管理和营运资金管理等方面的知识；4、税务：讲解所得税、增值税和其他主要税种的基本概念和计算方法。
四、教学方法本课件采用多种教学方法，包括：1、理论讲解：通过专业英语词汇、短语和句子的讲解，帮助学生理解和应用财务会计知识；2、案例分析：通过实际案例的分析和讨论，让学生更好地理解财务会计知识在实践中的应用；3、小组讨论：鼓励学生分组讨论，共同解决问题，提高团队合作能力；4、自我评估：通过自我评估测试，让学生了解自己的学习进度和不足之处，以便更好地提高学习效果。
五、结论财务会计英语课件是帮助学生掌握专业英语和财务会计知识的有效工具。
通过本课件的学习，学生可以更好地了解国际财务报告准则和美国通用会计准则的核心概念，提高编制和分析财务报表的能力，掌握财务管理和税务方面的知识。
本课件采用多种教学方法，可以帮助学生更好地理解和应用所学知识，提高学习效果。
一、引言中级财务会计课程是会计学专业的一门重要课程，它涵盖了企业财务报表的编制和分析、会计要素的确认和计量、会计科目的运用和核算等内容。
本篇文章将围绕中级财务会计课件进行探讨，帮助读者更好地理解和学习这门课程。
中级财务会计英文课件 (19)
18 - 8
• Total equity. • Often presented before liabilities.
The Corporate Organization
Advantages of a corporation
Continuous Existence
Easy ownership transfer
Articles of incorporation are filed with the state. State issues a corporate charter. Shares of stock issued.
18 - 12
Board of directors appoint officers. Board of directors elected by shareholders.
Limited liability company
• No limit on number of owners.
Limited liability partnership
•
Owners are liable for their own actions but not entirely liable for actions of other partners.
Shareholders’ Equity
Paid-in Capital
Retained Earnings Accumulated Other Comprehensive Income
18 - 2
Financial Reporting Overview
Shareholders' Equity Paid-in-capital: Captial stock: Preferred stock - $100 par value; 1,000 shares authorized; 400 shares issued and outstanding $ 40,000 Common stock - $10 par value; 60,000 shares authorized; 20,000 shares issued and outstanding 200,000 Additional paid-in capital in excess of par value From issuance of preferred stock 10,000 From issuance of common stock 300,000 Total paid-in capital $ 550,000 Retained earnings 121,500 Accumulated other comprehensive income: Net unrealized holding gains (losses) on investments (35,000) Gains (losses) from foreign currency translation 22,000 (13,000) Treasury stock (at cost) (10,000) Total shareholders' equity $ 648,500
• Total equity. • Often presented before liabilities.
The Corporate Organization
Advantages of a corporation
Continuous Existence
Easy ownership transfer
Articles of incorporation are filed with the state. State issues a corporate charter. Shares of stock issued.
18 - 12
Board of directors appoint officers. Board of directors elected by shareholders.
Limited liability company
• No limit on number of owners.
Limited liability partnership
•
Owners are liable for their own actions but not entirely liable for actions of other partners.
Shareholders’ Equity
Paid-in Capital
Retained Earnings Accumulated Other Comprehensive Income
18 - 2
Financial Reporting Overview
Shareholders' Equity Paid-in-capital: Captial stock: Preferred stock - $100 par value; 1,000 shares authorized; 400 shares issued and outstanding $ 40,000 Common stock - $10 par value; 60,000 shares authorized; 20,000 shares issued and outstanding 200,000 Additional paid-in capital in excess of par value From issuance of preferred stock 10,000 From issuance of common stock 300,000 Total paid-in capital $ 550,000 Retained earnings 121,500 Accumulated other comprehensive income: Net unrealized holding gains (losses) on investments (35,000) Gains (losses) from foreign currency translation 22,000 (13,000) Treasury stock (at cost) (10,000) Total shareholders' equity $ 648,500
财务会计英语
1 2
利润表结构
利润表分为收入、成本费用和利润三个层次， 反映企业盈利能力。
解读利润表
通过利润表可以看出企业的盈利能力、经营效 率以及未来发展潜力。
3
编制利润表
按照会计准则要求，正确核算成本费用和利润 ，编制出符合规范的利润表。
05
财务分析
比率分析
含义
比率分析是一种财务报表分析 方法，通过计算比率来评估企
存货
预付款项
包括原材料、在产品、产成品等，涉及成本 计算、计价方法等。
核算企业预先支付的款项，如预付的材料款 、房租等。
非流动资产与负债的核算
固定资产
核算企业持有的固定资产原值、累计折旧 等，涉及折旧方法、减值准备等。
长期股权投资
核算企业长期持有股票、股权等投资的价 值和收益情况。
无形资产
核算企业的专利权、商标权等无形资产的 价值和摊销情况。
坚持准则
adhere to standards religiously
提高技能
improve skills continuously
会计职业道德教育与实践
会计职业道德教育的必要性 会计职业道德教育的途径与方法
会计职业道德教育的目标与内容 会计职业道德实践的意义与途径
THANKS
该课程主要面向高校会计专业学生、会计从业人员以及英语 爱好者，帮助他们掌握财务会计的基础理论和实践技能，并 能够熟练运用英语处理和解决实际问题。
学习目标
掌握财务会计的基本概念、理论、方法和实务。
能够阅读和理解财务会计英文文献、报告、报表 等资料。
提高英语听说读写能力，能够用英语进行基本的 财务会计业务沟通。
学习方法
系统学习
《财务会计英语》课件
演讲人姓名
Definition of Financial Accounting
Summary: Financial Accounting is a process of recording, categorizing, and summarizing financial transactions and events in a systematic manager to provide information about the financial position, performance, and changes in the financial position of an entity to interested parties
Cost calculation and expense allocation
Summary: Formulation of cost sharing standards Detailed description: Develop reasonable cost allocation standards and allocate indirect expenses to specific cost objects. The formulation of cost sharing standards should consider relevant factors, such as direct labor, machine hours, etc., to ensure the rationality and accuracy of cost sharing. At the same time, the allocation standards should be regularly evaluated and adjusted to reflect changes in the company's business and the actual occurrence of expenses.
Definition of Financial Accounting
Summary: Financial Accounting is a process of recording, categorizing, and summarizing financial transactions and events in a systematic manager to provide information about the financial position, performance, and changes in the financial position of an entity to interested parties
Cost calculation and expense allocation
Summary: Formulation of cost sharing standards Detailed description: Develop reasonable cost allocation standards and allocate indirect expenses to specific cost objects. The formulation of cost sharing standards should consider relevant factors, such as direct labor, machine hours, etc., to ensure the rationality and accuracy of cost sharing. At the same time, the allocation standards should be regularly evaluated and adjusted to reflect changes in the company's business and the actual occurrence of expenses.
《中级财务会计》课件-第3章_应收账款
2019/2/17
11
3 应收款项
• 带息票据的账务处理 收到票据时，按票据面值入账： 借：应收票据（面值） 贷：主营业务收入 应交税费--应交增值税（销项税额） • 票据到期，承兑企业如期付款： • 借：银行存款 • 贷：应收票据（面值） • 财务费用--利息支出（票据利息）、 • 票据到期，付款人未能兑现，企业将该票据本息转为应 收账款： 借：应收账款--××公司 贷：应收票据（面值） 财务费用--利息支出（票据利息） 跨年度的年末计提利息时 • 借：应收票据（应计利息） 贷：财务费用--利息支出（票据利息）
2019/2/17
8
3 应收款项
•
(3) 带息票据的核算
–公式：票据到期价值=票据票面价值+票据利息 =应收票据票面价值（1+利率×期限） 利息＝面值×利率×期限
–利率的确定：利率一般是年利率 – 如：６％，但计算时应与票据期限口径一致。
–月利率=年利率/12 –日利率=年利率/360
实际中
不跨年度的带息票据，利息可以到期时一次计提并冲减财务费用
2019/2/17
15
3 应收款项
课堂练习：
已知：企业收到一张票面价值为9000元，期限为 60天（出票日期为12月1日），票面利率为8% 银行承兑汇票。 要求：1）计算出应收票据的到期价值。 2）计算企业在12月31日应确认的票据利息。
2019/2/17
16
3 应收款项
课堂练习：
利息=9000×8%×60/360=120 到期价值=9000+120=9120 12月31日利息=9000×8%×30/360=60
2019/2/17 10
3 应收款项
计息天数的确定
《会计英语—财务会计(双语版·第四版)》教师教学课件全编
c. Which information is relevant for a particular type of decision that is being made.
d. All of the above.
3. External users of financial accounting information include all of the following except:
a. The nature of economic activities that accounting information describes.
b. The assumptions and measurement techniques revolved in developing accounting information.
c. Useful for decision making.
d. Used by business, government, nonprofit organizations, and
individuals.
2. To understand and use accounting information in making economic decisions, you must understand:
ACCOUNTIG ENGLISH
Financial Accounting
（Bilingual Edition·Fourth Edition）
会计英语
财务会计 （双语版·第四版）
Part One
Accounting Theory
—Concepts and Framework
Chapter One
d. All of the above.
3. External users of financial accounting information include all of the following except:
a. The nature of economic activities that accounting information describes.
b. The assumptions and measurement techniques revolved in developing accounting information.
c. Useful for decision making.
d. Used by business, government, nonprofit organizations, and
individuals.
2. To understand and use accounting information in making economic decisions, you must understand:
ACCOUNTIG ENGLISH
Financial Accounting
（Bilingual Edition·Fourth Edition）
会计英语
财务会计 （双语版·第四版）
Part One
Accounting Theory
—Concepts and Framework
Chapter One
财务会计英语
LOGO
Unit 7
Profit
Financial Accounting English (Second Edition)
Contents
Section 1 Definition of Profit
Section 2 Accounting for Profit
Financial Accounting English (Second Edition)
Financial Accounting English (Second Edition)
Exercises
• 7.4 When products are sold and before the operating expenses are deducted, the amount is ____________ called gross profit. • 7.5 To calculate net income of a business that sells products, first subtract the cost of goods operating expenses sold and then _____________. • 7.6 For a corporation, retained earnings are the amount that is increased each year in the net income decreased by dividend form of ________ distributions or by losses in operation.
$0.54 million ($2.34 million-$1.8 million)
• 7.8 Continued with Exercise 7.7, if the corporation pays dividends to shareholders for $1.32 million, what is the ending balance of the retained earnings?
Unit 7
Profit
Financial Accounting English (Second Edition)
Contents
Section 1 Definition of Profit
Section 2 Accounting for Profit
Financial Accounting English (Second Edition)
Financial Accounting English (Second Edition)
Exercises
• 7.4 When products are sold and before the operating expenses are deducted, the amount is ____________ called gross profit. • 7.5 To calculate net income of a business that sells products, first subtract the cost of goods operating expenses sold and then _____________. • 7.6 For a corporation, retained earnings are the amount that is increased each year in the net income decreased by dividend form of ________ distributions or by losses in operation.
$0.54 million ($2.34 million-$1.8 million)
• 7.8 Continued with Exercise 7.7, if the corporation pays dividends to shareholders for $1.32 million, what is the ending balance of the retained earnings?
财务会计概念与应用英文版Lectu
Cash. . . . . . . . . . . . . . . . . . . . . . . .
3,600,000
Hale Waihona Puke Torecordbuilding
.
and
land
acquired
for
$3,600,00101.
Depreciation
• Depreciation
– The process of cost allocation that assigns the original cost of plant and equipment to the periods benefited.
100,000
.
To record annual payment under capital lease.
9
Assets Acquired by
Self Construction
• Self-constructed assets
– Recorded at cost.
– Include all expenditures incurred to build the asset and make it ready for its intended use.
Lease Liability. . . . . . . . . . . . . . . . . . 14,864
Interest Expense. . . . . . . . . . . . . . . . 85,136
Cash. . . . . . . . . . . . . . . . . . . . . . . .
•The owner of property that is leased (rented) to another party.
《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
财务会计入门英文版
人工智能可以通过数据挖掘和 分析技术，为管理层提供更精
准的决策支持。
审计与监控
人工智能可以协助进行内部审 计和监控，提高企业的财务管
理水平。
区块链技术在财务会计中的应用
安全性与透明性
区块链技术可以提供安全、透明、不可篡改的交易记录，有助于 提高财务信息的可靠性和可信度。
自动化与智能化
区块链技术可以实现智能合约和自动化账务处理，减少人工干预 和错误。
要点三
利润表的解读
通过分析利润表，可以了解企业的盈 利能力、成本结构、经营效率等信息 ，从而评估企业的盈利能力和发展潜 力。
现金流量表
现金流量表概述
现金流量表的构成
现金流量表的解读
现金流量表是反映企业在一定期间内 现金流入和流出的财务报表，它展示 了企业的经营活动、投资活动和筹资 活动所产生的现金流量。
Income Statement
反映企业盈利能力的财务报表，包括 收入、费用、利润的金额和结构。
03
财务会计的核心概念
收入确认
1 2
及时性
确保收入在相关期间内得到确认，而不是提前 或滞后。
完整性
确保所有符合条件的收入都得到记录，不遗漏 任何收入。
3
准确性
确保收入按照相关条款和条件准确地加以记录 。
04
财务报表的解读与分析
资产负债表
资产负债表概述
资产负债表是反映企业在某一 特定日期财务状况的财务报表 ，它展示了一个企业的资产和
负债情况。
资产负债表的构成
资产负债表分为资产和负债两大 部分，资产包括现金、应收账款 、存货等，负债包括应付账款、 短期借款、长期债务等。
资产负债表的解读
通过分析资产负债表，可以了解企 业的资产配置、负债状况、所有者 权益等信息，从而评估企业的偿债 能力和经营稳定性。
准的决策支持。
审计与监控
人工智能可以协助进行内部审 计和监控，提高企业的财务管
理水平。
区块链技术在财务会计中的应用
安全性与透明性
区块链技术可以提供安全、透明、不可篡改的交易记录，有助于 提高财务信息的可靠性和可信度。
自动化与智能化
区块链技术可以实现智能合约和自动化账务处理，减少人工干预 和错误。
要点三
利润表的解读
通过分析利润表，可以了解企业的盈 利能力、成本结构、经营效率等信息 ，从而评估企业的盈利能力和发展潜 力。
现金流量表
现金流量表概述
现金流量表的构成
现金流量表的解读
现金流量表是反映企业在一定期间内 现金流入和流出的财务报表，它展示 了企业的经营活动、投资活动和筹资 活动所产生的现金流量。
Income Statement
反映企业盈利能力的财务报表，包括 收入、费用、利润的金额和结构。
03
财务会计的核心概念
收入确认
1 2
及时性
确保收入在相关期间内得到确认，而不是提前 或滞后。
完整性
确保所有符合条件的收入都得到记录，不遗漏 任何收入。
3
准确性
确保收入按照相关条款和条件准确地加以记录 。
04
财务报表的解读与分析
资产负债表
资产负债表概述
资产负债表是反映企业在某一 特定日期财务状况的财务报表 ，它展示了一个企业的资产和
负债情况。
资产负债表的构成
资产负债表分为资产和负债两大 部分，资产包括现金、应收账款 、存货等，负债包括应付账款、 短期借款、长期债务等。
资产负债表的解读
通过分析资产负债表，可以了解企 业的资产配置、负债状况、所有者 权益等信息，从而评估企业的偿债 能力和经营稳定性。
《财务会计英语》PPT课件
完整版课件ppt
9
Time-Period Concept
A fiscal year ends on a date other than December 31. Most retailers, including Wal-Mart and J.C.Penney, use a fiscal year that ends on January 31 because the low point in their business activity falls after Christmas.
完整版课件ppt
5
Under accrual accounting, cash transactions are recorded as well as noncash transactions such as: ➢Purchases of inventory on account ➢Sales on account ➢Depreciation expense ➢Accrual of expenses incurred but not yet paid ➢Usage of prepaid rent, insurance, and supplies
➢ A fiscal year ends on a date other than December 31.Interim financial statements are usually prepared for periods such as a month, a quarter, or semiannual period.
完整版课件ppt
15
Closing accounts
Debit each revenue account for its credit balance and credit Retained Earnings for the sum of the revenues. Credit each expense account for its debit balance. Debit retained earnings for the sum of the expenses . Credit the dividends account for its debit balance. Debit Retained Earnings.
财务会计英语unit1课件
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.
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。
英文版财务会计51页PPT
Copyright © 2007 Prentice-Hall. All rights reserved
14
Going Concern Concept
• Assumes that the entity will remain in operation for the foreseeable future
Copyright © 2007 Prentice-Hall. All rights reserved
28
Exercise 1-17
5
Ethics
• Audit
– Examination of company’s financial situation – Performed by independent accountants
• Sarbanes-Oxley Act
– Criminal offense to falsify financial statements
• AICPA – Code of Professional Conduct for Accountants
• IMA – Standards of Ethical Conduct
Copyright © 2007 Prentice-Hall. All rights reserved
7
Types of Business Organizations
Copyright © 2007 Prentice-Hall. All rights reserved
2
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities
西方财务会计培训教程(英文版)(ppt 68页)PPT学习课件
the same class—called the preemptive right.
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Variety of Ownership Interests
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Capital Stock or Share System
In the absence of restrictive provisions, each share carries the following rights:
Corporate Capital
No-Par Stock
Reasons for issuance: Avoids contingent liability. Avoids confusion over recording par value versus fair market value.
Some states require that no-par stock have a stated value.
Preferred Stock or Common Stock. Additional Paid-in Capital
LO 3 Explain the accounting procedures for issuing shares of stock.
Corporate Capital
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Variety of Ownership Interests
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Capital Stock or Share System
In the absence of restrictive provisions, each share carries the following rights:
Corporate Capital
No-Par Stock
Reasons for issuance: Avoids contingent liability. Avoids confusion over recording par value versus fair market value.
Some states require that no-par stock have a stated value.
Preferred Stock or Common Stock. Additional Paid-in Capital
LO 3 Explain the accounting procedures for issuing shares of stock.
Corporate Capital
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Assets =Liabilities + Owner’s equity
Accounting element :
➢ Asset ➢ Liability ➢ Owner’s equity ➢ Revenue ➢ Expense ➢ Profit
Accrual vs Cash Accounting
Accrual Accounting权责发生制.
Similarly, accrual basis accounting requires expenses be recorded in the period in which the related revenues were recognized. Accrual basis accounting differs from cash basis accounting, where revenue and expense are recorded when cash is received or paid.
The definition of accrual basis
Accrual basises revenues and expenses, respectively, to the period they were earned and incurred. Under accrual basic accounting, revenue is recorded when product is hipped or service provided.
Time-Period Concept.会计期间
➢The time-period concept ensures that accounting information is reported at regular intervals.
➢ Basic accounting period is 1 year
Transactions are recorded when cash is received or paid . Revenues are recorded when cash is received. Expenses are recorded when cash is paid.
Under accrual accounting, cash transactions are recorded as well as noncash transactions such as: ➢Purchases of inventory on account ➢Sales on account ➢Depreciation expense ➢Accrual of expenses incurred but not yet paid ➢Usage of prepaid rent, insurance, and supplies
常用会计科目的英文名称
1.资产类科目Assets
现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：rovision fort he decline in value of inventories 坏账准备：Bad debt provision 待摊费用：Prepaid expense
财务会计英语
General Introduction To Financial Accounting
To begin with ,we’d like to make a general introduction to the essentials of accounting .Thus , accounting elements ,accounting equation ,T account and double-entry system The ledger and chart of accounts ,journalizing and posting are introduced in this passage .The purpose of this age is to pave the way for the study of this course.
Impact of business transactions are recorded when the transaction occurs Revenues are recognized when earned . Expenses are recognized when incurred.
Cash Accounting收付实现制.
Time-Period Concept
A fiscal year ends on a date other than December 31. Most retailers, including Wal-Mart and J.C.Penney, use a fiscal year that ends on January 31 because the low point in their business activity falls after Christmas.
The accounting equation shows the Basic relationship between the accounting elements i.e. the balance position of assets on one side whereas liabilities and owner’s equity on the other side . so the accounting equation is :
➢ A fiscal year ends on a date other than December 31.Interim financial statements are usually prepared for periods such as a month, a quarter, or semiannual period.
Accounting element :
➢ Asset ➢ Liability ➢ Owner’s equity ➢ Revenue ➢ Expense ➢ Profit
Accrual vs Cash Accounting
Accrual Accounting权责发生制.
Similarly, accrual basis accounting requires expenses be recorded in the period in which the related revenues were recognized. Accrual basis accounting differs from cash basis accounting, where revenue and expense are recorded when cash is received or paid.
The definition of accrual basis
Accrual basises revenues and expenses, respectively, to the period they were earned and incurred. Under accrual basic accounting, revenue is recorded when product is hipped or service provided.
Time-Period Concept.会计期间
➢The time-period concept ensures that accounting information is reported at regular intervals.
➢ Basic accounting period is 1 year
Transactions are recorded when cash is received or paid . Revenues are recorded when cash is received. Expenses are recorded when cash is paid.
Under accrual accounting, cash transactions are recorded as well as noncash transactions such as: ➢Purchases of inventory on account ➢Sales on account ➢Depreciation expense ➢Accrual of expenses incurred but not yet paid ➢Usage of prepaid rent, insurance, and supplies
常用会计科目的英文名称
1.资产类科目Assets
现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：rovision fort he decline in value of inventories 坏账准备：Bad debt provision 待摊费用：Prepaid expense
财务会计英语
General Introduction To Financial Accounting
To begin with ,we’d like to make a general introduction to the essentials of accounting .Thus , accounting elements ,accounting equation ,T account and double-entry system The ledger and chart of accounts ,journalizing and posting are introduced in this passage .The purpose of this age is to pave the way for the study of this course.
Impact of business transactions are recorded when the transaction occurs Revenues are recognized when earned . Expenses are recognized when incurred.
Cash Accounting收付实现制.
Time-Period Concept
A fiscal year ends on a date other than December 31. Most retailers, including Wal-Mart and J.C.Penney, use a fiscal year that ends on January 31 because the low point in their business activity falls after Christmas.
The accounting equation shows the Basic relationship between the accounting elements i.e. the balance position of assets on one side whereas liabilities and owner’s equity on the other side . so the accounting equation is :
➢ A fiscal year ends on a date other than December 31.Interim financial statements are usually prepared for periods such as a month, a quarter, or semiannual period.