[电子教案(PPT版本)]会计英语 (19)[8页]

合集下载

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

[电子教案(PPT版本)]会计英语 (11)[6页]

❖ 4. Engineering controls
❖ Engineering controls may include changing processes, equipment or tools, for example:
❖ installation of machine guards and machine operation controls
❖ A qualified opinion and a disclaimer are alternative opinions in situations involving scope restrictions. If the restriction on the auditor’s ability to gather evidence is so pervasive that the auditor cannot support an overall opinion on the financial statements. A disclaimer of opinion is warranted.
Unit seven
❖ The expressing of an independent and expert opinion on the fairness of financial statements is the most important and valuable service rendered by the public accounting profession.
❖ 3. The financial statements have adequate information disclosures.
❖ An auditor may issue a qualified audit report when he or she has complied with applicable generally accepted auditing standards regarding an examination of financial statements and reached the conclusion that the financial statements present fairly overall in conformity with GAAP or other comprehensive basis of accounting , but there is an exception regarding a material item, as follows:

[电子教案(PPT版本)]会计英语 (1)[8页]

❖ According to the above straightforward analysis, accounting personnel confront giant contradiction from all levels in accounting field, which badly harm both their physical and mental healthy. They are including the following factors.
❖
3. The pressure from the colleagues. Some
colleagues apply for reimbursement without showing
enough invoices.
Part2 Product Specification
❖ Strong forceful harm
获取主题思想的阅读技巧分四步： (1)辨认主题名词； (2)找出主题句； (3)获取主题思想； (4)避免不相关的内容。 ❖ 获取细节(Reading for Details)
Part3 Reading Skills of Scientific and Technical English
❖ 理解词义(Understanding Vocabulary ) (1)通过上下文线索猜测词义 (2)通过构词法掌握词汇前缀、后缀和词根 (3)扩大知识面，克服背景知识方面的障碍
❖ 抓住段落核心，整体理解文章 (Understanding Article) (1)研读(study reading) (2)略读（skimming） (3)浏览（scanning）
❖ 2. The pressure from leaders. More and more leaders hope decrease tax while increase profit even tries to get the money without showing it on the account. These obviously violate the law and the provision of the financial system.

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

[电子教案(PPT版本)]会计英语 (2)[4页]

Unit eight
❖ It has been explained previously that the assets of a business may consist of a number of items, such as cash, accounts receivable, merchandise, equipment, buildings and land. The liabilities may consist of one or more items, such as accounts payable and note payable. A form or record used to keep track of the in creases and decreases in each of these items that result from business transaare many types of account forms in general use.
❖ o debit an account means to enter an amount on the let or debit side of the account. To credit an account means to enter an amount on the right or credit side of the account. Sometimes the word charge is used as a substitute for debit. Increases in assets are recorded on the left side of the accounts;
❖ The three major parts of the standard account form are (1) the title and the account number, (2) the debit side, and (3) the credit side. To determine the balance of an account any time, it is necessary only to total the amounts in the Debit and Credit columns, and calculate the difference between the two totals.

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

[电子教案(PPT版本)]会计英语 (6)[4页]

many of the words we use are English, so I want to
understand English better because that will help my job.
A: Did you learn English at home in China before you
❖ A： What do you find frustrating in a work situation？
❖ B： Sometimes, the narrow-minded people make me frustrated.
❖ Grammar
❖ B：I feel that learning how to motivate people and to work together as a team will be the major goal of my leadership. I have refined my management style by using an open-door policy.
❖ Talk about the above income statement with your classmates after class.
❖ A: Are you learning English for any particular reason?
B: Yes. At home in China I work in advertising and
came to America I went to Englik for six months. Now I study 20 hours
each week and sometimes I have an extra lesson.

《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

相关主题

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

Unit twenty
❖ Before you step into this scene, please learn by heart the following words and expressions with your classmates by looking up the dictionary or surfing the internet.
❖ 4. Engineering controls
❖ Engineering controls may include changing processes, equipment or tools, for example:
❖ installation of machine guards and machine operation controls
❖ 抓住段落核心，整体理解文章 (Understanding Article) (1)研读(study reading) (2)略读（skimming） (3)浏览（scanning）
❖ Assume that Olsson Corporation purchased 300 shares of its own outstanding par value common stock (par value $5) at $8 per share. Later Olsson sold one third of the treasury stock at $9 per share. The journal entries relating to the treasury stock are as follows:
❖ The following expressions we may use, before we finish off the task please make out their Chinese meaning with the help of your teammates or dictionary or surfing the internet.
❖ ventilation to remove chemical fumes and dusts, and using wetting down techniques to minimize dust levels
❖ changing layout of work levels to minimize bending and twisting during manual handling
❖ 5. Administrative controls
❖ Administrative controls may include changing work procedures to reduce exposure to existing hazards. For example:
❖ reducing exposure to hazards by job rotation
❖ limiting the number of people exposed to the hazard by limiting access to hazardous areas
Part3 Reading Skills of Scientific and Technical English
❖ 理解词义(Understanding Vocabulary ) (1)通过上下文线索猜测词义 (2)通过构词法掌握词汇前缀、后缀和词根 (3)扩大知识 Reading Skills of Scientific and Technical English
❖ 理解句子(Understanding Sentence) (1)分析句子 (2)利用标点符号 (3)利用参照词 (4)利用信号词
Part3 Reading Skills of Scientific and Technical English