《会计专业英语》ppt课件
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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.
会计专业英语课件Chapter 4
(1) Acquisition
▪ Classified as measured at FVTOCI, an investment in debt or equity instruments is recorded at its cost at initial recognition, including the purchase price and transaction costs that are directly attributable to the acquisition of the financial asset.
【Example 4-3】
▪ Take the bonds purchased by company W on June 30, 2019 for illustration. Assume that company W classified these bonds at FVTOCI. On December 31, 2019, the quoted market price of the bonds was $1,030,000. On acquisition, company W should make the following entry:
• Only investments in debt, such as bonds, satisfy the recognition requirements for financial instruments measured at amortized cost since investments in stocks do not produce interest or refund the principal.
• is prepared to amortize bond discount or premium for each interest receipt.
第4章 Current Assets《会计英语》PPT课件
Unit 1 Cash and Its Control
➢Efficient management of cash includes measures that will:
(1)Provide accurate accounting for cash receipts, cash payments and cash balances;
(4)Make all payments by check.
Unit 1 Cash and Its Control
➢BANK STATEMENT AND BANK RECONCILIATION. Since all cash receipts are to be deposited intact in the bank and all significant cash disbursements are to be made by check through the bank, each month the bank will provide the depositor with a statement of the depositor’s account, accompanied by the checks paid and charged to the account during the month. A bank statement shows the balance on deposit at the beginning of the month, the deposits, the checks paid, any other debits and credits during the month, and the new balance at the end of the month.
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).
会计英语ppt课件
GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your
work or what you want to do next • It must be achievable, which normally means
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
《 MONETARY POLICY
ANNOUNCEMENTS AND STOCK
REACTIONS 》
MOTIVATION
• There is some evidence from the UK that financial markets’ responses to monetary policy have been completely different in the present crisis from the 10 years beforehand
• We measure expectations by interest rate futures prices
• We look at the behaviour of the Bank of England the Eurosystem and the Reserve Banks of Australia and New Zealand for as long as they have been announcing decisions
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
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
《会计专业英语》教材PPT (6)
Base: (1) Every category of accounts has its nature. Assets, expenses are of debit nature. Liabilities, owner’s equity, revenue are of credit nature. (2) Increases to accounts are recorded on the same side as the nature of the account. And decreases are recorded on the opposite side to the nature of the account.
S t e p s t o f o l l o w t o record transactions with double entry bookkeeping system
Step 1: Determine which two or more accounts will be affected by the transaction; Step 2: For each of the accounts you identify in Step 1, you must determine whether it is an asset, liability, expense or income and so determine their natures; Step 3: For each of the accounts you identify in Step 1, you must judge whether the account increases or decreases and determine whether to debit them or credit them.
会计英语ppt课件
2. We show that behaviour is clearly asymmetric over the economic cycle with much stronger reactions in growth than in downturns
3. We show a second asymmetry in that markets do not respond in the same way to positive as they do to negative shocks
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
STRUCTURE
• From developing the idea to presenting the completed piece of research
• 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
GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your
3. We show a second asymmetry in that markets do not respond in the same way to positive as they do to negative shocks
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
STRUCTURE
• From developing the idea to presenting the completed piece of research
• 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
GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your
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Prepare accounting reports for stakeholders.
Record economic data about business activities and events
Assess stakeholders’ informational needs.
Design the accounting information system to meet stakeholders’ needs
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:
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 information is designed primarily to assist investors and creditors in deciding where to place their scarce investment resources.
Illustration 1-1. Financial Accounting Information and the Stakeholders of a Business
Identify stakeholders (Internal: Owners, managers, employees, etc. External: Customers, creditors, government, etc.)
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
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.
The origins of accounting are generally attributed to the work of Luca Pacioli, an Italian Renaissance mathematician.
There are many types of accounting information:
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.
Financial Accounting Managerial Accounting ting refers to information describing the financial resources, obligations, and activities of an economic entity(either an organization or an individual).
1.1 The purpose of Accounting and Financial Reporting
Accounting may be described as the process of identifying , measuring, recording, and communicating economic information to permit informed judgments and decisions by users of that information.
Financial Reporting: supplying general-purpose financial information about a business to people outside the organization.
Financial Statement: the principal means of reporting general-purpose financial information to the persons outside a business organization is a set of accounting reports.