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会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS
Users of Accounting
C2
Information
External Users
Internal Users
•Lenders •Consumer Groups •Shareholders •External Auditors
•Governments •Customers
•Managers
Notes Receivable
Accounting Equation
Assets = Liabilities + Equity
A1
Accounts Receivable
Vehicles
Store Supplies
Assets
Cash
Resources owned or controlled by a company
Equipment
statements.
Managerial accounting provides information needs for internal decision makers.
C3 Opportunities in Accounting
Financial
•Preparation •Analysis •Auditing
Principles and Assumptions
C5
of Accounting
Now
Future
Going-Concern Assumption
Reflects assumption that the business will continue operating instead of being closed or sold.
internal controls.
专业英语课件(会计专业)
A financial statement that shows the inflow and outflow of cash and cash equivalents over a period of time
The process of calculating and interpreting financial ratios to assess a company's performance, financial position, and liquidity
Understand and apply international accounting standards: Learners should gain a through understanding of international accounting standards and be able to apply them in practice
Enhance critical thinking and problem solving skills: Through the study of accounting professional English, learners should develop critical thinking and problem solving skills that are essential for success in the accounting field
The Learning Objectives of Accounting
Professional English
01
02
03
Develop language skills for effective communication: Learners should be able to communicate confidently and effectively in English, both orally and in writing, in accounting related contexts
会计英语课件
Step 1 Review
1.Who
are the accounting users? 2.What’s the purpose of accounting ? 3.What are the basic accounting elements?
The
full form of accounting equation: Assets=Liabilities + Owner’s Equity + Revenue - Expenses
1、What is Accounting?
Accounting is a special _____ language of business.
会计是一种特殊的商业用语。
2、What is the purpose of the
accounting?
The purpose of accounting is to provide useful information for different users in order to make their decisions.(作出决定） ▲provide sth… for sb.…为某人提供某物 Eg. Our school often provides delicious food for us . ▲in order to 目的/为了
Net
assets = Owner’s equity
6、Useful expressions
表示 2、Equity are divided into liabilities and owner’s equity.
1、Express
divide into 把….分成…. eg: We will divide the students into three groups. 3、the third can be calculate (compute ) . 计算出 来 4. Under the business entity principle 在企业实体原则下
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
全套课件 会计英语
A. provide useful information for decisionmaking
B. person must pass a series of examinations and meet certain other requirements
C. work for one employer and offer services such as accounting, budgeting, and internal auditing
Notes
Unit One
Decisions made on information provided by accountants can materially affect the lives of lives of clients and others, often referred to as third parties, which include employees, creditors, investors, suppliers, customers, government and the general public. 会计决定披露哪些信息可能对企业客户或其他人（我们称 之为第三方）的生活产生重大影响。第三方包括雇员、债 权人、投资者、供应商、顾客、政府和公众。
American Institute of Certified Accountants
美国注册会计师协会，简称AICPA，是美国全国性的民间 会计专业团体，负责制定会计师执业标准和规则，进行会 计方面的科学研究并出版一些会计学刊物，组织并为会员 提供继续教育的机会，组织一年两度的注册会计师统一考 试，在国际上有较大影响。
Notes
Unit One
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.
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
会计英语课件
A sole proprietorship
A sole proprietorship pays no separate income taxes. The owner merely adds any profits or subtracts any losses from the business when determining personal taxable income. This business form is widely used in service industry.
Advantages
• Easy formation • Low cost of organizing • total undivided authority
Joe’s
Disadvantages • limitation on size: fund raising power • Unlimited liability • life of entity: limited by owner’s choice or death
• What functions does tax accounting encompass?
Users of Accounting Information
External users
Internal usersFra bibliotekInternal users of accounting information
Question:
Learning Objectives
Explain the definition of accounting; Understand the basic function of accounting; Understand the types of accounting information; Ascertain the users of accounting information and know why they need the information; Have a general idea of the professional fields of accounting and their duties.
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
会计英语教程课件
会计英语教程
9
• 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
10
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
24
基本句型
• It is suggested that • It is ordered that • It is required that
会计英语教程
25
translation
会计英语教程
26
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
6
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
会计英语第四版课件单元1
• Current liabilities are debts payable within one year, while long-term liabilities are debts payable over a longer period.
1.11 Owners’ Equity (Capital)
• Expenses include office rent, salaries, and utility payments etc.
1.7 The Statement of Changes in Equity
•
ABC Company
• Statement of Changes in Equity
•
For the Period Ended 2012
Beginning Contributed Capital
Plus: Capital Acquisition
Ending Contributed Capital
Beginning Retained Earnings Plus: Net Income Less: Distribution
1.9 Assets
• Asset refers to any item of economic value owned by an individual or corporation.
• Assets are divided into the following categories: current ,long-term, prepaid and deferred ,and intangible assets
• Owners’ equity refers to ownership interest in a corporation in the form of common stock or preferred stock. It also refers to total assets minus total liabilities, in which case it is also referred to as shareholders’ equity or net worth or book value.
1.11 Owners’ Equity (Capital)
• Expenses include office rent, salaries, and utility payments etc.
1.7 The Statement of Changes in Equity
•
ABC Company
• Statement of Changes in Equity
•
For the Period Ended 2012
Beginning Contributed Capital
Plus: Capital Acquisition
Ending Contributed Capital
Beginning Retained Earnings Plus: Net Income Less: Distribution
1.9 Assets
• Asset refers to any item of economic value owned by an individual or corporation.
• Assets are divided into the following categories: current ,long-term, prepaid and deferred ,and intangible assets
• Owners’ equity refers to ownership interest in a corporation in the form of common stock or preferred stock. It also refers to total assets minus total liabilities, in which case it is also referred to as shareholders’ equity or net worth or book value.
第3章 Financial Statements《会计英语》PPT课件
Land
Total Assets
133 500
68 000
$350 000
Unit 1 Balance Sheet
Exhibit 3-1-1A balance sheet in report form
ABC Co. LTD
Balance Sheet
December 31, 20
Liabilities & Owners’Equity
$225 000
45 000
270 000
350 000
Unit 1 Balance Sheet
Exhibit 3-1-2 A balance sheet in account form
ABC Co. LTD
Balance Sheet
December 31, 20_ _
Assets
Cash
Accounts Receivable
ABC Co. LTD
Balance Sheet
December 31, 20
Assets
Cash
Accounts Receivable
Supplies
$20 500
65 000
1 500
Cleaning Equipment
39 000
Delivery Equipment
22 500
Buildings
business arrived at this financial position.
Unit 1 Balance Sheet
➢FORMAT OF BALANCE SHEET. The balance sheet may be arranged in
either account form or report form.
Total Assets
133 500
68 000
$350 000
Unit 1 Balance Sheet
Exhibit 3-1-1A balance sheet in report form
ABC Co. LTD
Balance Sheet
December 31, 20
Liabilities & Owners’Equity
$225 000
45 000
270 000
350 000
Unit 1 Balance Sheet
Exhibit 3-1-2 A balance sheet in account form
ABC Co. LTD
Balance Sheet
December 31, 20_ _
Assets
Cash
Accounts Receivable
ABC Co. LTD
Balance Sheet
December 31, 20
Assets
Cash
Accounts Receivable
Supplies
$20 500
65 000
1 500
Cleaning Equipment
39 000
Delivery Equipment
22 500
Buildings
business arrived at this financial position.
Unit 1 Balance Sheet
➢FORMAT OF BALANCE SHEET. The balance sheet may be arranged in
either account form or report form.
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第 三 章
Unit 3 Accounting cycle Ⅱ 第三章 会计循环 Ⅱ
• 1. Books of prime entry 原始账簿 • 1.1 Sales day book 销售日记账 • 1.2 Purchases day book 采购日记账
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• 1.3 Cash book and petty • 现金日记账及零用现金簿 • 1.3.1 Cash book • 1.3.2 Petty cash book
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• 4. GAAP 一般公认会计原则 • 5.IASs and IFRSs • 国际会计准则及国际财务报告准则
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• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
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高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博 主编
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第 一 章
Unit 1 Introduction to accounting 第一章 会计导论
• 1. Definition • 会计的概念
of accounting
• 6.1 Underlying assumptions • Accrual basis权责发生制 • Going concern 6.2 • • • • •
Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性
分类账
(general) ledger 总
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• 2.2 •
The format of a ledger account 账簿的格式 Each general ledger is classified into debits and credits sections and an account heading on top.
• Recording • Classifying and summarizing • Analyzing and interpreting
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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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• 3.Double entry • 复式记账法
•
bookkeeping
Under the rules of double entry bookkeeping, each time a transaction is recorded, both effects must be taken into account. These two effects are equal and opposite so that the accounting equation will always proved correct.
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• 2.3 Control account 控制账户 • A control account is an account
in the general ledger in which a record is kept of the total value of a number of similar but individual items
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• 2.4 Personal account 个别账户 • Personal accounts are contained
2.4 Personal account 个别账户
in the account receivables ledger and account payables ledger.
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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.
销单
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• 2. Methods of payment • 2.1 Cheque 支票 • 2.2 Bank giro credits
付款方式
银行信贷转账 2.3 Bank draft 银行汇票 • 2.4 Standing order自动转账 • 2.5 Direct debit自动付款转账
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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
cash book
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• 1.4 Journal 日记账 • A Journal is a book
in which an accounting transaction is written in accounting terms.
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• 2 Ledger 分类账 • 2.1 The nominal