会计英语.ppt
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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ppt课件共27页文档
16、云无心以出岫，鸟倦飞而知还。 17、童孺纵行歌，斑白欢游诣。 18、福不虚至，祸不易来。 19、久在樊笼里，复得返自然。 20、羁鸟恋旧林，池鱼思故渊。
会计英语ppt课件
COURSE OUTLINE Part 1:Research Methods in ACC/FIN Part 2: Basic Theoretical Issues in ACC/FIN
2. Developing a research plan 3. Models 4. Data
Published, existing, to be collected, qualitative and quantitative
5. Analysis 6. Writing, presentation, review
• 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
Part 3: Special Topic in ACC/FIN
ACC/FIN RESEARCH METHODS
INTRODUCTION TO RESEARCH
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
会计英语ppt课件
COURSE OUTLINE Part 1:Research Methods in ACC/FIN Part 2: Basic Theoretical Issues in ACC/FIN
2. Developing a research plan 3. Models 4. Data
Published, existing, to be collected, qualitative and quantitative
5. Analysis 6. Writing, presentation, review
• 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
Part 3: Special Topic in ACC/FIN
ACC/FIN RESEARCH METHODS
INTRODUCTION TO RESEARCH
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
《会计学专业英语》PPT课件
Accounting: Information for Decision Making
• The primary objective of accounting – to provide information that is useful for making decisions.
Users of Accounting Information
why they need the information; • Understand the types of accounting information; • Have a general idea of the professional fields of
accounting and their duties. • Learn the accounting terms in this chapter and use them
Suggestions for study
• Previewing the text is very important.
• 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》，外 语教学与研究出版社， [英] P.H. Collin, Adrian Joliffe 编，张炜等译，2002年9 月第1版
– Company – Corporation
Definition of Accounting
• Accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, and analyses and interprets its results, with monetary unit as its main criterion.
会计英语课件
accounting element _会__计_要__素__
2. Complete the following sentences.
❖ 1)Accounting is a _s_pe_c_ia_l l_a_ng_u_age of business. ❖ 2) The purpose of accounting is to provide
❖Is Accounting English difficult?
Suggestions for study
❖ Previewing the text is very important.
❖ 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》
❖ Economic resources = equities ❖ Economic resources =creditor’s equity + owner’s
equity ❖ Accounting equation: assets = liabilities of transactions that affect owner’s equity
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.
第8章 Revenues and Expenses《会计英语》PPT课件
completion.
Special Terms
1. deliver / delivery 交货、交割,指在交易过程中,货物或证券由一方转交于 另一方。在交货之前货物或证券的所有权未发生转移,在交割后所有权已经转移 ,即持有商品或证券的利益与风险都已转移。此时通常被认为是收入过程基本完 成的时点。 2. real estate broker 不动产经纪人,指房地产的卖主和买主之间的交易中介 人,向买主或卖主或双方收取一定的佣金。 3. commission 佣金,即手续费,指按业务活动量(如销售额)给予推销员或经纪 人的报酬。
Special Terms
4. government bond 政府债券、公债。由政府发行的长期债券,期限通常在 5年以上。 5. realization principle 实现原则,也称为收入实现原则,是用来指导收入确认 的会计原则。它的基本含义是,只有当下列条件都得到满足时,才能够在账面上 反映收入:企业已将商品所有权上的主要风险和报酬转移给购货方;企业没有保 留对商品的继续管理权或控制权;与交易相关的经济利益能够流入企业;相关的 收入和成本能够可靠地计量。 6. quoted prices 牌价,指证券交易所公布的证券或商品的交易价格。课文中 指某些产品虽然没有销售,但其销售没有困难,而且交易金额可以预先知悉。
Unit 2 Expenses
➢An expense always causes a decrease in owners'equity. The related changes in the accounting equation can be either (1)a decrease in assets, or (2)an increase in liabilities. An expense reduces assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. If the expense will not be paid until later, as, for example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in liabilities.
Special Terms
1. deliver / delivery 交货、交割,指在交易过程中,货物或证券由一方转交于 另一方。在交货之前货物或证券的所有权未发生转移,在交割后所有权已经转移 ,即持有商品或证券的利益与风险都已转移。此时通常被认为是收入过程基本完 成的时点。 2. real estate broker 不动产经纪人,指房地产的卖主和买主之间的交易中介 人,向买主或卖主或双方收取一定的佣金。 3. commission 佣金,即手续费,指按业务活动量(如销售额)给予推销员或经纪 人的报酬。
Special Terms
4. government bond 政府债券、公债。由政府发行的长期债券,期限通常在 5年以上。 5. realization principle 实现原则,也称为收入实现原则,是用来指导收入确认 的会计原则。它的基本含义是,只有当下列条件都得到满足时,才能够在账面上 反映收入:企业已将商品所有权上的主要风险和报酬转移给购货方;企业没有保 留对商品的继续管理权或控制权;与交易相关的经济利益能够流入企业;相关的 收入和成本能够可靠地计量。 6. quoted prices 牌价,指证券交易所公布的证券或商品的交易价格。课文中 指某些产品虽然没有销售,但其销售没有困难,而且交易金额可以预先知悉。
Unit 2 Expenses
➢An expense always causes a decrease in owners'equity. The related changes in the accounting equation can be either (1)a decrease in assets, or (2)an increase in liabilities. An expense reduces assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. If the expense will not be paid until later, as, for example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in liabilities.
《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
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
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.ppt
Net income (Net loss)=Revenues-Expense Next net income or net loss will be closed to owner's equity. And we can have the following presentation of accounting equation.
Assets=Liabilities+(Owner's equity+revenues-Expenses) In this lesson,the equation is more useful.
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4
这一等式，称为财务状况等式，它反映了资产、负债和所有者权益三 个会计要素之间的关系，揭示了企业在某一特定时点的财务状况。具 体而言，它表明了企业在某一特定时点所拥有的各种资产以及债权人 和投资者对企业资产要求权的基本状况，表明企业所拥有的全部资产， 都是由投资者和债权人提供的。
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debit must have credit and credit i use the debit and credit accounting， for each economic business,not only to record an (or several) account debit,bu also record another lender (or several) account that is debit must have credit .and debit must be equal to credit.second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite.
Assets=Liabilities+(Owner's equity+revenues-Expenses) In this lesson,the equation is more useful.
2021/6/24
4
这一等式，称为财务状况等式，它反映了资产、负债和所有者权益三 个会计要素之间的关系，揭示了企业在某一特定时点的财务状况。具 体而言，它表明了企业在某一特定时点所拥有的各种资产以及债权人 和投资者对企业资产要求权的基本状况，表明企业所拥有的全部资产， 都是由投资者和债权人提供的。
2021/6/24
6
debit must have credit and credit i use the debit and credit accounting， for each economic business,not only to record an (or several) account debit,bu also record another lender (or several) account that is debit must have credit .and debit must be equal to credit.second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite.
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
会计英语—基础会计演示版.ppt
raw material 原材料
direct material 直接材料
最新.课件
36
direct labor 直接工资
manufacturing overhead
制造费用
work in progress 在产品
cost of goods manufactured
完工产品成本
source document 原始凭证
最新.课件
22
subsidiary ledgers 明细分类账
trial balance 试算平衡表
error correction 差错更正
最新.课件
23
Chapter 6
最新.课件
24
accumulated depreciation
累计折旧
adjusting entries 调整分录
adjusted trial balance
调整后试算平衡
contra-asset account 备抵账户
最新.课件
25
closing entries 结账分录
capital stock 股本
depreciation expense
会计英语
基础会计
最新.课件
1
Chapter 1
最新.课件
2
accounting 会计，会计学
enterprise 企业
information system 信息系统
business 商业，企业
最新.课件
3
decision making 制定决策
bookkeeping 簿记
cash-basis 现金收付制
accrual-basis 权责发生制（应计制）
《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.
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
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Assets=Liabilities+(Owner's equity+revenues-Expenses) In this lesson,the equation is more useful.
这一等式，称为财务状况等式，它反映了资产、负债和所有者权益三 个会计要素之间的关系，揭示了企业在某一特定时点的财务状况。具 体而言，它表明了企业在某一特定时点所拥有的各种资产以及债权人 和投资者对企业资产要求权的基本状况，表明企业所拥有的全部资产， 都是由投资者和债权人提供的。
debit must have credit and credit is equal to debit
First，when you use the debit and credit accounting， for each economic business,not only to record an (or several) account debit,bu also record another lender (or several) account that is debit must have credit .and debit must be equal to credit.second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite. Second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite. Third the debited amount must be equal to the amount credited. Lending attributes based on the accounting equation.and to reflect economic business change increase or decrease of a double entry bookkeeping method.
Accounting equation, also known as the accounting balance formula, or the accounting equation, it is the inner economic relationship of the accounting elements using the mathematical formula of expression are summarized. Namely the equation showing the relationship between the number of accounting elements. It prompts the link between accounting elements, is the double entry bookkeeping, trial balance and prepare its financial statements, the theoretical basis of the reflection factor is the quantitative relation equation between the balance sheet assets = liabilities + owner's equity.
This equation, called financial condition equation, it reflects the assets, liabilities and owners' equity, the relationship between the three accounting elements reveals the enterprise at a specific point of the financial situation. To be specific, it shows that the enterprise at a specific point of various assets and creditors and investors on the basic situation of enterprise assets claims, shows that the enterprise assets, all are provided by the investors and creditors.
有借必有贷，借贷必相等。
第一，在运用借贷记账法记账时，对每项经济业务，既要记录一个 （或几个）账户的借方，又必然要记录另一个（或几个）账户的贷方， 即“有借必有贷”；账户借方记录的金额必然等于账户贷方的金额，即 “借贷必相等”。 第二，所记录的账户可以是同类账户，也可以是不同类账户，但必 须是两个记账方向，既不能都记入借方，也不能都记入贷方； 第三，记入借方的金额必须等于记入贷方的金额。 借贷记账法是以会计等式作为记账原理，以借、贷作为记账符号，来 反映经济业务增减变化的一种复式记账方法。
assets = liabilities + owner's equity.
A business transation is an exchange of goods or services that affects this equation. It is essential to understand the effects of transactions on the accounting equation in order to understand the accounting function. According to the income statement ,we learned the relationship between revenue and expense: Net income (Net loss)=Revenues-Expense Next net income or net loss will be closed to owner's equity. And we can have the following presentation of accounting equation.
会计等式和借与贷的记账规则 The accounting equation and the rules of debits and credits
会计等式，也称会计平衡公式，或会计方程式，它是对各会计要素的 内在经济关系利用数学公式所作的概括表达。即反映各会计要素数量 关系的等式。它提示各会计要素之间的联系，是复式记账、试算平衡 和编制会计报表的理论依据，反映资产负债表要素之间的数量关系的 等式是：资产=负债+所有者权益。