《会计专业英语》教材PPT (1)
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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
PPT学习交流
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第 二章
Unit 2 Accounting cycle Ⅰ 第二章 会计循环Ⅰ
• 1. Documenting business transactions
• 记录企业业务交易
• 1.1 External documentation 外部凭 证
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• 1.2 Internal documentation 内部凭证 • 1.2.1 invoices 发票 • 1.2.2 Credit Note 抵扣发票 • 1.2.3 Petty cash voucher 零用资金报销单
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• 2.5 Posting from the day books to ledger
• 日记账结转至总账(分类账)
• After recording day books, the next step in the accounting process is to post transactions to the accounts in the general ledger and personal ledger.
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• 2.Accounting equation 会计等式 • Asset=liability + owner’s equity
• Assets 资产
• Liability 负债
• Equity 权益
• Profit 利润
• Income 收入
• Expenses 费用
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• 2.4 Personal account 个别账户
• Personal accounts are contained in the account receivables ledger and account payables ledger.
《会计专业英语》Chapter 1 Introduction to Accounting
Chapter 1 Introduction to Accounting
▪ 1.1 What is accounting ▪ 1.2 Forms of business entities ▪ 1.3 Business activities ▪ 1.4 Users of accounting information ▪ 1.5 Types of accounting ▪ 1.6 Careers in accounting
12
Internal users
➢ Internal users are employees of an enterprise and are directly involved in managing and operating the business.
➢ From basic labor categories to chief executive officers, all employees are paid, and their paychecks are generated by the accounting information system.
➢ Resources owned by a business are called capital assets. ➢ Assets have different types and names. Various, non-current,
and tangible assets are called property, plant, and equipment (PPE).
9
Investing activity
➢ Investing activities involve the purchase of the resources a company needs in order to operate.
▪ 1.1 What is accounting ▪ 1.2 Forms of business entities ▪ 1.3 Business activities ▪ 1.4 Users of accounting information ▪ 1.5 Types of accounting ▪ 1.6 Careers in accounting
12
Internal users
➢ Internal users are employees of an enterprise and are directly involved in managing and operating the business.
➢ From basic labor categories to chief executive officers, all employees are paid, and their paychecks are generated by the accounting information system.
➢ Resources owned by a business are called capital assets. ➢ Assets have different types and names. Various, non-current,
and tangible assets are called property, plant, and equipment (PPE).
9
Investing activity
➢ Investing activities involve the purchase of the resources a company needs in order to operate.
《会计学专业英语》幻灯片
• 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?
《会计学专业英语》幻灯 片
本课件PPT仅供大家学习使用 学习完请自行删除，谢谢！ 本课件PPT仅供大家学习使用 学习完请自行删除，谢谢！
• Why do you take the course of Accounting English?
• What are the learning objectives of Accounting English?
Accounting: Information for Decision Making
• The primary objective of accounting
– to provide information that is useful for making decisions.
Users of Accounting Information
Internal users of accounting information
• Question:
– Which decisions are to be made by internal users except for management?
External users of accounting information
– 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?
《会计学专业英语》幻灯 片
本课件PPT仅供大家学习使用 学习完请自行删除，谢谢！ 本课件PPT仅供大家学习使用 学习完请自行删除，谢谢！
• Why do you take the course of Accounting English?
• What are the learning objectives of Accounting English?
Accounting: Information for Decision Making
• The primary objective of accounting
– to provide information that is useful for making decisions.
Users of Accounting Information
Internal users of accounting information
• Question:
– Which decisions are to be made by internal users except for management?
External users of accounting information
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).
第1章 Conceptual Framework《会计英语》PPT课件
requires the use of accounting for record keeping, planning, and
controlling operations. Many accountants work in government offices or
for nonprofit organizations. These two areas are often joined together
just one part of accounting. Accounting also identifies and
communicates information on transactions and events, and it includes
the crucial processes of analysis and interpretation.
Unit 1 Accounting and Accounting Profession
➢DISTINCTION BETWEEN BOOKKEEPING AND ACCOUNTING. Earlier
accounting procedures were simple in comparison with modern
assurance一词,我们在审计教材和文献中可能看到不同的提法,如“认证”、“
保证”等。根据2007年1月1日起实施的审计准则,这个术语应统一为“鉴证”
。
Special Terms
2. Certified Public Accountant (CPA) 注册会计师,指有资格执行审计业务的
专业人员,一般需要满足三个方面的条件才能获得这种资格:(1) 接受过专业教育,
《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。
会计专业英语 (1)
Unit1 第一单元
英语试听
专业术语典型例句典型例题小结典型 例句
Business is the general term applied to the activities involved in the production and distribution of goods and services. Accounting is used to record and report the financial effects of business activities. It provides the means of recording and communicating the successes and failures of business organizations.
Unit1 第一单元
英语试听
专业术语
典型例句
典型例题
小结
典型 例句
Accounting is formally defined as a system for providing “quantitative information, primarily financial in nature, about economic entities that is intended to be useful in making economic decisions.” 会计正式被定义为一个信息系统，对企业进行定量和定性的分 析。即意在为企业经济决策提供有用的信息。
会计人员计算并传达这些运作的结果。为了尽可能计算准确， 会计人员遵循一组标准程序，通常被称为会计循环。这个循环 包括分析、分类、记录、过账、结账和交易报告几个步骤。
Unit1 第一单元
英语试听
会计英语教程课件
会计英语教程
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• dissolve 解散 • cash 现金，现款 • balance 余额，结余；差额；平衡 • amount 金额；合计；共计 • credit 信用；信誉；贷方，贷项 • material 原料，材料，物资 • captial 资本，首都
会计英语教程
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基本语法
• 非限制性定语从句 • 状语从句 • 宾语从句 • 从句的引导词
会计英语教程
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基本句型
• It is suggested that • It is ordered that • It is required that
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translation
会计英语教程
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Lesson 11 Inventories
• New words • Inventory 存货 • Costing 成本计算，成本计价 • Cost flow 成本流动 • Inflation 通货膨胀 • Footote 脚注 • Replenish 补充，补足
in order that
会计英语教程
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翻译课文
会计英语教程
7
Lesson 3 The Accounting System
• 教学步骤： • 复习单词 • 学习新单词、课文 • 翻译
会计英语教程
8
New words,PhraseAnd Special Terms
• affect 影响，感动 • accounting system 会计系统；会计制度 • equity 权益，产权 • debt 债务；借款，欠款 • creditor 债权人，债主 • payable 应付的 • claim 要求权；索赔权
会计专业英语.ppt
Financial Accounting information is designed primarily to assist investors and creditors in deciding where to place their scarce investment resources.
Accounting has often been called the language of business.
The use of accounting information is not limited to the business world.
Chapter Skeleton
Learning Objectives:
English in Accounting Profession
September, 2009
Part Ⅰ Financial Accounting
Chapter 1. Financial Accounting Conceptual Framework
What is Accounting?
Accounting is the art of interpreting, measuring and communicating the results of economic activities.
Define accounting, financial accounting, and financial statement. Describe and prepare a balance sheet; define assets, liabilities, and owners’ equity. Explain the accounting bases and assumptions. Describe the accounting principles and measurement bases and qualitative characteristics of financial accounting information.
Accounting has often been called the language of business.
The use of accounting information is not limited to the business world.
Chapter Skeleton
Learning Objectives:
English in Accounting Profession
September, 2009
Part Ⅰ Financial Accounting
Chapter 1. Financial Accounting Conceptual Framework
What is Accounting?
Accounting is the art of interpreting, measuring and communicating the results of economic activities.
Define accounting, financial accounting, and financial statement. Describe and prepare a balance sheet; define assets, liabilities, and owners’ equity. Explain the accounting bases and assumptions. Describe the accounting principles and measurement bases and qualitative characteristics of financial accounting information.
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1.3.2 Accrual Accounting
Accrual-basis accounting is the method in which revenue is recognized when earned, and expenses are recognized when incurred, regardless of when cash is received or paid.
Summary & Exercise
Cash and accrual bases of accounting
1.1 Overview of Accounting
1.1.1 The definition of accounting
Accounting may be defined as a process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information.
1. 2 Basic Accounting Assumptions
1.2.1 Accounting Entity Assumption 1.2.2 Going-concern Assumption 1.2.3 Accounting Period Assumption 1.2.4 Money Unit Assumption
4
tax
Want to know about business profits in order to assess the
authorities tax payable by the company.
5
employee s
Need to know about the company’s financial situation because their future careers and the level of their wages and salaries depend on it.
3
regulatory elements such as Company Law, accounting
management accounting is not
standards, and stock exchange
4
concentrates on the business as a whole
may analyze the components of the business such as particular products or cost centers
considers not only the past cost
2
based on past transactions and concept, but the present and the
events
future that affect the operation of
company.
determined by several different
1.1.2 Accounting process Analyzing Recording Classifying Summarizing Reporting
1.1.3 Users of accounting
No. User
Comment
1
managers of the company
People appointed by the company owners to supervise the daily activities of the company need information about the company’s current and expected future financial situation, to make decisions.
2
owners/sh arehold-ers of the company
Want to assess how effectively management is performing and how much profit they can withdraw from the business for their own use.
3trBiblioteka de contactsE.g. Suppliers on credit and customers. Suppliers want to know about the company’s ability to pay its debts; customers need to know that the company is a secure source of supply and is in no danger of closing down.
1.3 Cash Accounting and Accrual Accounting
1.3.1 Cash Accounting
Cash-basis accounting is the method in which transactions are recorded in the accounting period that cash are received or paid.
Need information because enterprises affect them in many 6 the public ways: e.g. by providing jobs, providing investment
1.1.4 Financial accounting and management accounting
Contents:
The definition of accounting, accounting process, users of accounting, financial accounting and management accounting
Basic accounting concept
Example:
A service fee of $12,000 has been received on 20 December, 2014 in advance for the service to be provided from January to December, 2014.
Cash accounting: The transaction is recorded on 20 December, 2014 as revenue of $12,000.
Part 1 Introduction to Basic
Accounting
Task 1 Basics of Accounting
Mini Case:
Assume that you are the manager of a small restaurant. How do you know whether your restaurant is making profits or suffering losses? How do you know whether you have enough cash to pay for goods and staff salary? And how do you know whether you are able to pay satisfactory return to your owners? The answer to these questions in one word is accounting. If you are considering opening another restaurant in a neighboring town, how to make a right decision? Accounting information about the restaurant will also be a major factor in your deciding whether to open the new restaurant and the bank is deciding whether to finance the expansion.
Key Points:
1. The definition of accounting. 2. The process of accounting. 3. Users of accounting. 4.Financial accounting and management
accounting. 5. Four basic accounting assumptions. 6. Cash accounting and accrual accounting.
No. Financial accounting
Management accounting
recording and analysis of 1 financial results of transactions
over a specific period
providing information to enable management to make decisions
Accrual accounting: The transaction is recorded on 20 December, 2014 as unearned revenue of $12,000, which is a kind of liability. Revenue of $1,000 will be recognized at each month from January to December the next year.
Accrual-basis accounting is the method in which revenue is recognized when earned, and expenses are recognized when incurred, regardless of when cash is received or paid.
Summary & Exercise
Cash and accrual bases of accounting
1.1 Overview of Accounting
1.1.1 The definition of accounting
Accounting may be defined as a process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of information.
1. 2 Basic Accounting Assumptions
1.2.1 Accounting Entity Assumption 1.2.2 Going-concern Assumption 1.2.3 Accounting Period Assumption 1.2.4 Money Unit Assumption
4
tax
Want to know about business profits in order to assess the
authorities tax payable by the company.
5
employee s
Need to know about the company’s financial situation because their future careers and the level of their wages and salaries depend on it.
3
regulatory elements such as Company Law, accounting
management accounting is not
standards, and stock exchange
4
concentrates on the business as a whole
may analyze the components of the business such as particular products or cost centers
considers not only the past cost
2
based on past transactions and concept, but the present and the
events
future that affect the operation of
company.
determined by several different
1.1.2 Accounting process Analyzing Recording Classifying Summarizing Reporting
1.1.3 Users of accounting
No. User
Comment
1
managers of the company
People appointed by the company owners to supervise the daily activities of the company need information about the company’s current and expected future financial situation, to make decisions.
2
owners/sh arehold-ers of the company
Want to assess how effectively management is performing and how much profit they can withdraw from the business for their own use.
3trBiblioteka de contactsE.g. Suppliers on credit and customers. Suppliers want to know about the company’s ability to pay its debts; customers need to know that the company is a secure source of supply and is in no danger of closing down.
1.3 Cash Accounting and Accrual Accounting
1.3.1 Cash Accounting
Cash-basis accounting is the method in which transactions are recorded in the accounting period that cash are received or paid.
Need information because enterprises affect them in many 6 the public ways: e.g. by providing jobs, providing investment
1.1.4 Financial accounting and management accounting
Contents:
The definition of accounting, accounting process, users of accounting, financial accounting and management accounting
Basic accounting concept
Example:
A service fee of $12,000 has been received on 20 December, 2014 in advance for the service to be provided from January to December, 2014.
Cash accounting: The transaction is recorded on 20 December, 2014 as revenue of $12,000.
Part 1 Introduction to Basic
Accounting
Task 1 Basics of Accounting
Mini Case:
Assume that you are the manager of a small restaurant. How do you know whether your restaurant is making profits or suffering losses? How do you know whether you have enough cash to pay for goods and staff salary? And how do you know whether you are able to pay satisfactory return to your owners? The answer to these questions in one word is accounting. If you are considering opening another restaurant in a neighboring town, how to make a right decision? Accounting information about the restaurant will also be a major factor in your deciding whether to open the new restaurant and the bank is deciding whether to finance the expansion.
Key Points:
1. The definition of accounting. 2. The process of accounting. 3. Users of accounting. 4.Financial accounting and management
accounting. 5. Four basic accounting assumptions. 6. Cash accounting and accrual accounting.
No. Financial accounting
Management accounting
recording and analysis of 1 financial results of transactions
over a specific period
providing information to enable management to make decisions
Accrual accounting: The transaction is recorded on 20 December, 2014 as unearned revenue of $12,000, which is a kind of liability. Revenue of $1,000 will be recognized at each month from January to December the next year.