双语会计
浅谈会计双语教学
经济全球化、一体化催生了对 国际会计人才的 需求 。２ ０ ０ ４年 ，教育部专 门成立高校双语教 学协 作组推进双语教学工作。在此背景下，很多高校开 始尝试会计双语教学模式，教学 内容、形式等都在 积极探 索当中。双语教学开展如火如荼的背后 ，缺 乏系统思考 的轻率从众行为导致 了渚如人才培养 目 标模糊、人才综合素质不高等 问题的出现。 会 计双 语教 学 目标 定位 目前，双语教学呈现出遍地开花的局面，但事 实上双语教学在东南沿海及北方大连、青 岛等国际 交往频繁的大 中城市比较集 中。也就是说 ，经济活 动对国际型人才的需求推进 了 双语教学工作的开展。 可见，双语教学的终极 目标是要培养符合 国家 、地 区经济发展需要的优秀人才。双语教学之于传统教 学的特殊性在于它要求使用 区别于母语 的第二语言 （ 这里指英语 ） 来传授某一学科知识。因此，要明 确双语教学的具体 目 标，必须首先厘清 “ 语言学习” 和 “ 学科学习”两个概念及二者之间的关系。语言 学习是专 门、系统的学 习某一种语言，包括 了该种 语言的听、说、读、写等各个方面；学科学 习则是 专门学 习某一领域特定知识体系的活动，侧重对该 领域知识内容的理解和应用。双语教学看似将二者 平等的相加 ，但事实上 ，其真正 目的是通过语言学 习学科 ，换句话说，是 以语言作为工具来学 习学科 知识。这样分析下来，可以得出双语教学的目标是 双重性的，其一是获取学科知识 ，其二是培养和提 高学生运用外语 的能力。 会计在经济发展过程中扮演着 重要角色。毋庸 置疑，会计双语教学承担 了向社会： 输送大批优秀国 际型人才的重任。这也是通过以上分析我们得 出的 会计双语教学 的总体 目标。从上面的分析我们 同样 可以得出会计双语教 学的具体 目 标 ，即，获取会计 专业知识和提高学生运用外语 的能力。二者貌似平 等，但仔细分析不难发现，这里的外语起到的是工 具的作用，是我们开启会计学科知识的一把钥匙。 而双语教学的真正的目的是通过外语 了解外面的世
会计双语5
7.Prepare a trial balance and explain its purposes
Accounting English
The recording process
Steps in the The recording The Account The trial balance recording process Process illustrated
Retained earning Cr. +
Assets Dr. + Cr. _
liabilities Dr. _ Cr. +
dividend revenues expenses _ _ Dr. Cr.+ Dr. _ _ + Cr. + Dr. Cr. + _
Accounting English
Do it
•Ddbit and •Journal credit •ledger •Debit and credit procedure •Stockholders’ equity relationships •Expansion of equation Summary illustration of Journalizing and posting •Limitations of a trial balance •Locating errors •Use of dollar signs
Retained earning statement
Accounting English
5.1.4 Expansion of the basic equation
Assets
=
liabilities+
Common stock Dr. _ Cr. + + Dr. _
accountant是什么意思accountant中文意思_词组_同根词
accountant是什么意思accountant中文意思_词组_同根词accountant n. 会计师;会计人员accountant【释义】英[ə'kaʊntənt] 美[ə'kaʊntənt]n.会计人员;会计师【变形】名词: accountancy【词组短语】chartered accountant 特许会计师; 会计师; 注册会计师; 特许管帐师Assistant Accountant 助理会计师; 助理会计; 会计助理; 财务助理Junior Accountant 初级会计; 初级会计师; 助理会计员; 初级会计员General Accountant 总会计师; 总会计; 普通会计人员; 总账会计AP Accountant 应付会计; 应付账款会计; 应付帐款会计; 应付款会计Accountant goal 会计目标; 会计目标; 会计accountant genaral 会计主任; 管帐主任certified accountant 注册会计师; 审定会计师; 会计师; 执业会计师Treasury Accountant 库务会计师; 资金会计; 库务管帐师【同根词】词根：accountantn.accounting 会计，会计学;帐单accountancy 会计工作;会计学;会计师之职accountantship 会计职务v.accounting 解释(account的ing形式);叙述【双语例句】用作名词(n.)He was deep in conversation with his accountant.他与会计深入交谈。
The accountant described his work to the sales staff.那个会计向营业部的职员介绍了自己的工作情况。
会计的英语是什么
会计的英语是什么会计和英语专业都是比较热门的专业，因此找工作的竞争也会很激烈。
下面店铺为大家带来会计的英语意思和相关用法，欢迎大家一起学习!会计的英语意思accounting会计的英语例句那个会计向营业部的职员介绍了自己的工作情况。
The accountant described his work to the sales staff.雇会计划得来。
It would pay (you) to use an accountant.他已由仓库调到会计室任职。
He has transferredfrom the warehouse to the accounts office.会计拐走了俱乐部的资金。
The treasurer has run off with the club's funds.会计科已完全计算机化了。
The accounts section has been completely computerized.我们的经理精通会计制度。
Our manager is conversant with account system.通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计信息的对策。
The ctmse of the mendacious financial report is analyzed in this paper.会计信息资源是通过会计核算建造的人造资源;It is manmade resources by the wag of accounting.会计学就是一部会计伦理学。
Accounting science is accounting ethics.会计的双语例句1. The unemployed executives include former salesmanagers, directors and accountants.被解雇的管理人员包括前销售经理、主管和会计。
会计计提单词
会计计提单词一、“Accrual（会计计提）”（一）单词释义“Accrual”在会计领域指的是一种会计处理方法，即根据权责发生制原则，在收入或费用实际发生时就进行记录，尽管现金的收付可能尚未发生。
就好像你知道自己即将得到一笔钱或者即将支付一笔钱，即使钱还没到账或者还没从口袋里掏出去，也要先把这笔账记上。
（二）单词用法1. 在会计分录中，我们经常会看到accrual的使用。
例如，“We need to make an accrual for the interest expense this mon th.”（我们这个月需要计提利息费用。
）它可以作为名词使用，表示计提的金额或者计提这种行为。
2. 也可以用它的形容词形式“accrued”，如“Accrued revenue should be recognized in the current period.”（应在当期确认已计提的收入。
）（三）近义词1. Provision：和accrual类似，都有预先准备、预留的意思。
不过provision 更多地强调为了应对可能的损失或者负债而进行的准备。
例如，“The company made a provision for bad debts, which is somewhat like an accrual but more focused on potential losses.”（公司为坏账做了准备，这有点像计提，但更侧重于潜在损失。
）2. Allocation：有分配、分摊的意思，在某些情况下与accrual相关。
比如，当我们将费用按一定规则分摊并计提时，可以认为有一定联系。
“The allocation of costs can involve accrual methods.”（成本的分摊可能涉及计提方法。
）（四）短语搭配1. Accrual accounting：权责发生制会计，这是整个会计体系中的重要部分。
会计的英文
会计的英文会计是众多职业中的一种，那么会计的英文翻译是什么你了解吗那么现在来学习关于会计的英语知识及一些相关例句吧，希望能够帮到大家!会计的英文翻译会计[kuài jì]accounting：会计;会计学;记账。
accountant：会计人员，会计师。
accountancy：会计学;会计工作，会计职业。
bookkeeper：(商人的)记账人，(政府机关等的)簿记员，会计。
bursar：(大学等的)财务主管;奖学金获得者。
会计的网络解释1. Accountant：[问题] 有税务代开的做路劳务发票(Invoice)入账的.盼高人指点 [以下内容仅供参考] 如果金...[问题] 我们是小公司 1.职工李四用自己的现金(cash)为公司垫付给b公司账款5000,b公司发票(Invoice)没到2.收到b公司开来发票(Invoice)5000 ,3.偿还李四现金(cash)5000 会计(accountant)分录怎么做谢谢.2. accountancy：2023年3月,ICAEW的会刊会计 (Accountancy)公布了一份由独立机构所作的问卷调查. 该问卷以反对合并的ICAEW 会员为对象,了解他们反对的理由. 问卷显示,64%是担心合并会稀释C.A.在市场上的含金量,这事关会员的身份与地位.3. treasurer：办公室由会长(President)、副会长(Vice President)、秘书、会计(Treasurer)及其他所需人员组成. 会长是业主协会的法人代表. 会长和副会长必须是理事会理事,会长人选必须具有1年以上理事工作经验. 会长的任期为1年,只可以连任1届.会计的双语例句1. 据世界著名会计师事务所德勤评估，巨人网络员工平均收入水平位于行业高端。
The average salary of Giant"s employees tops others"in the same industry, according to Deloitte, one of the world"s leading accounting firms.2. 公司内部组织机构健全，内部管理规范有序，公司主要管理制度有：公司管理手册、人事管理手册、行政后勤管理手册，工程招标代理管理手册，财务会计管理手册，公司员工业绩考评管理手册等。
会计双语教学探析
（ 湛江师范学 院法政学院 广东 湛江 ５ ４４ ） ２ ０ ８
摘 要 ： 文认 为， 着全球 经济一体 化进程的不 断深入会 计专业人 才也 正在从 原来单一会计人 才成 为既懂英语 、 本 随 精通 电脑 ， 又熟悉 国际会计准则的复合型人 才。 而高校作 为会计教学的前沿 阵地 ． 双语教 学势在 必行且任 重而道远 会计 关键 词 ： 计 会 双语 教 学
仍很薄弱 ， 表现在阅读英语专业 文献的速度 、 理解水平和取舍信息的能力不理想。这是 因为 ： 一是使用机会太少 ， 加之专业英语 的考
试较少 ， 使得广大学生使用英语 的机会更是大大减少 ， 二是在英语学 习过程中侧重 于语法分析和书面习题 ， 忽视 了英语的实用性。 而 进行会计 双语教学 ， 恰好可以作 为英语教学的补充 ， 一方面扩大学生 的专业英语词 汇量 ， 另一方 面提高学生的英语运用能力。如 ： 会
纪英 国会计界带领全球会计 发展 ， 再到 ２ ０世纪 ， 随着美国资本与商 品的流动 ， 把会计推进到现代会计时代的同时 ， 也取得 了全球会 计的领导地位。通过会计双语教学 ， 引进发达国家（ 尤其是美 国） 的会计教材 ， 有利于丰富学生 的会计知识 ， 接触国际会计前沿 ， 加强 学生对 国外先进知识体系的吸收 ， 国际化思考方法的借鉴 ， 并为深入研究打下 良好 基础 。同时 ， 也有利于形成国际化 的会计操作思 维。 国际会计准则委 员会（Ａ Ｃ）因其立 足于全球化 的资本市场 ， ＩＳ ， 增加会计信息可 比性 ， 已被全球大多数 国家认同和接受 。０ ６年 现 ２０ 我国企业会计准则体系的修订 ， 也足 与围际会计准则并轨 的一个举措 。在会计双语教学 中通过国际会计准则的学习， 使学生掌握国 际会计 的处理方法 ， 国际化的会计操作思维 ， 了解 拓宽学生国际化视角。 （ ） 二 增强英语的运用能 力 根据教学大纲要求 ， 高中程度可 以掌握英语词汇 ２ ０ ５ ０个左右 ， 加之大学英语的学习 ， 掌握 的英语词 汇可以达到 ４ ０ ５ ０个左右 ， 就这种程度而言 ， 应该可以进行英语资料的阅读和专业知识讨论 ， 实际上绝大多数的学生英语运用能力 但
西方财务会计双语单词
1`Business 企业 A business is an organization in which basic resources (inputs), such an materials and labor, are assembled and processed to provide goods or services(outputs) to customers.Manufacturing Business 制造企业Merchandising Business 商业企业Service Business 服务性企业Proprietorship 独资企业 A proprietorship is owned by one individualPartnership 合伙企业 A partnership is owned by two or more individuals Corporation 公司制企业A corporation is organized under state or federal statutes as a separate legal entity.Profit 利润Business Stakeholder 企业相关着business stakeholder is a person or entity having an interest inthe economic performance of the business.Accounting 会计Financial Accounting 财务会计Managerial Accounting 管理会计Private Accounting 私用会计（企业会计）：Accountants employed by a business firm or anot-for-profit organization are said to be engaged in privateaccounting.Public Accounting 公共会计（会计师事务所）：Accountants and their staff who provideservices on a fee basis are said to be employed in publicaccounting.Accounting Equation 会计恒等式Assets 资产The resources owned by a businessLiabilities 负债The rights of the creditors, which represent debts of the business Owner’s Equity所有者权益The rights of the owners.Business Transaction 企业交易A business transaction is an economic event or conditionthat directly changes an entity’s financial condition or directly affects itsresults of operationsAccounts Payable 应付账款Accounts Receivable 应收账款Expenses 费用Prepaid Expenses 预付费用Account Form 账户格式Report Form 报告式Net Income 净收入Net Loss 净损失Revenue 收入Financial Statements 财务报表financial statements, provide summarized information tothe ownerBalance Sheet 资产负债表A list of the assets, liabilities, and owner’s equity as of a specific date. Income Statement 利润表A summary of the revenue and expenses for a specific period of time. Statement of Owner's Equity 所有者权益变动表Shows the reason for the change in eachowner’s equity account that have occurred during a specificperiod of time.Generally Accepted Accounting Principles (GAAP) 公认会计原则Statement of Cash Flows 现金流量表A summary of the cash receipts and disbursements for a specific period of time.Certified Public Accountant (CPA) 注册会计师2`Account 账户An account is a separate record to show the increase and decrease of each financial statement item.Ledger 分类账A group of accounts for a business entity is called a ledgerChart of Accounts 科目表A list of the accounts in the ledger is called a chart of account Revenues 收入类账户Expenses 资产消耗Drawing 提款账户Balance of the Account 账户余额Debits 借方金额Credits 贷方金额T Account T 型帐 An account can be drawn to resemble the letter T, it is called a T account. Double-Entry Accounting 复式记账会计Journal Entry 日记账分录Journal 日记账Journalizing 日记簿记账2Posting 过账Two-Column Journal 二栏式日记账Unearned Revenue 预收收入The liability created by receiving the cash in advance of providing the service is called unearned revenve.Trial Balance 试算平衡3`Cash Basis 现今制（收付实现制）period in which cash is received or paidAccrual Basis 应计制（权责发生制）period in which they are earnedAdjusting Process 调整程序Accruals 应计项目Deferrals 递延项Deferred Expenses 递延费用（预付费用）have been initially recorded as assets but areexpected to become expensesAccrued Expenses 应计费用(accrued liabilities)Deferred Revenues 递延收入（预收收入）have ben initially recorded as liability bu areexpected to become revenuesAccrued Revenues 应计收入(accrued assets)Prepaid Expenses 预付费用Adjusting Entries 调整账户Unearned Expenses 预收费用？Adjusted Trial Balance 调整试算平衡Accumulated Depreciation累计折旧Depreciation 折旧Book Value of the Asset 资产账面价值Depreciation Expense 折旧费用Contra Accounts 备抵账户accumulated depreciation accountsFixed Assets 固定资产（plant assets）4`Accounting Cycle 会计循环Work Sheet 工作底稿Current Assets 流动资产Cash and other assets that are expected to be converted into cash,sold, or used up usually in less than a year are current assets.Current Liabilities 流动负债Long-Term Liabilities 长期负债Post-Closing Trial Balance 结账后试算表Closing Entries 结账分录Real Account 实账户Temporary Accounts (Nominal Accounts ) 虚账户（类似过渡账户）Income Summary 损益表（反应某一特定时期收入费用状况的报表）5`Accounting System 会计系统General Ledger 总分类账Accounts Payable Subsidiary Ledger 应付账款明细账Accounts Receivable Subsidiary Ledger 应收账款明细账Purchases Journal 赊购日记账The purchases journal is designed for recording allpurchases on account.Cash Payments Journal 现金支出日记账Revenue Journal 赊销日记账Cash Receipts Journal 现金收入日记账All transactions that involve the receipt of cash arerecorded in the cash receipts journalSpecial Journals 特种日记账Controlling Account 控制账户General Journal 普通日记账6` Multiple-Step Income Statement 多步式损益表Single-Step Income Statement 单步式损益表Sales 销售额Sales Discounts 销售折扣Sales Returns & Allowances 销售退回及折让Purchase 购买额Purchase Discount 购货折扣Purchase Returns & Allowances 购货退回或折让Periodic Method 实地盘存制Perpetual Method 永续盘存制Merchandise Inventory 商品存货Cost of Merchandise Sold 商品销售成本Gross Profit 毛利润Administrative Expenses管理费用Selling Expenses 销售费用Income from Operations 营业收入Other Expense 其他费用Other Income 其他收益Invoice 发票Credit Memorandum 贷项通知单Debit Memorandum 借项通知单FOB Destination 目的地交货FOB Shipping Point 船上交货Trade Discounts 商业折扣7` Cash 现金Bank Reconciliation 银行存款余额调节表Check 支票Remittance advice 汇款通知Transactions register 交易登记册（交易账簿）Deposit ticket 存款票据Signature card 签名卡Drawee 付款人Drawer 发票人Payee 收款人8` Accounts Receivable 应收账款Notes Receivable 应收票据Allowance Method 备抵法Uncollectible Accounts Expense 坏账损失Direct Write-Off Method 直接冲销法Aging the Receivables 应收账款账龄分析法Net Realizable Value 可变现价值Maturity Value 到期价值Promissory Note 本票9`Inventory 存货Periodic Inventory System 实地盘存制Perpetual Inventory System 永续盘存制Average Cost Method 加权平均法First-in, First-out (FIFO) Method 先进先出法Last-in, First-out (LIFO) Method 后进先出法Lower-of-Cost-or-Market (LCM) Method 成本与市价孰低法Gross Profit Method 毛利率法Retail Inventory Method 零售价法10`Fixed assets 固定资产损失Depreciation 折旧Residual Value 剩余价值Book Value 账面价值Accelerated Depreciation Method 加速折旧法Straight-Line Method 直线法Declining-Balance Method 余额递减法Units-of-Production Method 工作量法Trade-in Allowance 交换折价Depletion 折耗Amortization 摊销Intangible Assets 无形资产Copyright 版权Patents 专利Goodwill 商誉Trademark 商标Boot 补价（附得利益）11`Discount 折价Discount Rate 贴现率Proceeds 应收票据贴现率Gross Pay 毛工资Net Pay 净薪资Payroll 薪酬Defined Contribution Plan 确定投入计划Defined Benefit Plan 确定收益计划12`Stock 股份Stockholders 股东Stockholders’Equity 股东权益Retained Earnings 留存收益Paid-in Capital 实收资本Common Stock 普通股Preferred Stock 优先股Par 平价Cumulative Preferred Stock 累积优先股Nonparticipating Preferred StockStated Value 设定价值Outstanding Stock发行在外股票Premium 溢价Treasury Stock 库藏股票Stock Split 股票分割Cash Dividend 现金股利Stock Dividend 股票股利。
国际会计(双语)国际会计(双语)学习指南
Study guide for international accountingCHAPTER 1Introduction to international accountingLEARNING OBJECTIVES:1.To identify and understand the importance of the eight factors that has asignificant influence on accounting development.2.To understand the definition of IA of this textbook.3.To be familiar with the detailed contents of IACHAPTER OUTLINEDevelopment of IAEight factors▪Sources of Finance–In countries with strong equity markets, Disclosures are extensive to meet the requirements of widespread public ownership.–in credit-based systems where bans are the dominant source of finance, accounting focuses on creditor protection through conservative accounting measurements. Development of IA▪Legal System. The legal system determines how individuals and institutions interact. ▪Taxation . tax legislation effectively determines accounting standards because companies must record revenues and expenses in their accounts to claim them for tax purposes.▪Political and Economic Ties. Accounting ideas and technologies are transferred through conquest, commerce, and similar forces.Development of IA▪Inflation. Inflation distorts historical cost accounting and affects the tendency of a country to incorporate price changes into the accounts.▪Level of Economic Development. This factor affects the types of business transactions conducted in an economy and determines which ones are most prevalent. Development of IA▪Education Level. Highly sophisticated accounting standards and practices are useless if they are misunderstood and misused.▪Culture. Cultural variables underlie nations’ institutional arrangements (such as legal systems)Definition of IAInternational accounting can be viewed in terms of the accounting issues uniquely confronted by companies involved in international business. It also can be viewed more broadly as the study of how accounting is practiced in each and every country around the world, learning about and comparing the differences in financial reporting and other accounting practices that exist across countries.Definition of IAThis book is designed to be used in a course that attempts to provide an overview of the broadly defined area of international accounting, and that focuses on the International Financial Reporting Standards (IFRSs) issued by International Accounting Standards Board (IASB) and some international hot topics.Detailed Contents on IA▪International accounting is a well-established specialty area within accounting and has two major dimensions:▪Comparative: Examining how and why accounting principles differ from country to country▪Pragmatic: accounting for the operational problems and issues encountered by individuals and firms in international business.Detailed Contents on IA▪L. Radebaugh and S. Gray (1993, p. 9) also write that the study of international accounting involves two major areas:▪descriptive/comparative accounting and the accounting dimensions of international transactions/multinational enterprises.▪principally covers the problems encountered by multinational corporations: Financial reporting problems, translation of foreign currency financial statements, information systems, budgets and performance evaluation, audits, and taxes.Objectives of Research on IA▪Global Harmonization. As business entities increasingly operate in multiple counties, they encounter the cost of dealing with diversity in financial reporting requirements. ▪Financial Reporting in Emerging Economics. As ever increasing amounts of capital are invested in countries with emerging economics, the quality of financial reporting in these countries is coming under the microscope.Objectives of Research on IA▪Social and Environmental Reporting. One of the consequences of the globalization of business enterprises is that companies now have stakeholders not just in their home country but in all the countries where they operate.CHAPTER 2International accounting harmonizationLEARNING OBJECTIVES:1. Recognize the arguments for and against harmonization.2. Identify the pressures for and the obstacles to harmonization.3. Become familiar with the main organizations involved in harmonization.CHAPTER OUTLINEHistory and Recent Developments▪Prior to 1960, there was little effort devoted to the international harmonization of accounting standards. Efforts have been made by a number of organizations to reduce the differences between accounting systems since then.Main International Bodies InvolvedPrinciples-Based vs. Rules-Based Approaches▪Principles-based standards represent the best approach for guiding financial reporting and standard setting, of any given transaction.▪Rules-based standards provide companies the opportunity to structure transactions to meet the requirements for particular accounting treatments.Obstacles to Harmonization▪Differences in the regulatory framework .▪The "true and fair view" .▪The various interpretation of fundamental principle .▪A binding tax accounting linkLikely future trends▪The convergence of IAS and national accounting standards is, and always has been one of the IASB's key objectives. Three basic future roles exist for the IASB:✓Producing standards for those countries that have no standards of their own✓Assisting in the reduction of diverse national practices✓Acting as an umbrella organizing for national standard settersImplication▪The demand of international capital markets helps to drive harmonization. IASB has become more cognizant of the need to work with national standard setters and bring them into membership of IASB, which may be possible to eliminate the differences between national and international standards. The current agreement could then be viewed as the first step in a much longer process.IASB ( International Accounting Standards Board)▪IASB's responsibilities:✓Develop and issue International Financial Reporting Standards and Exposure Drafts, and✓Approve Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC).CHAPTER 3ACCOUNTING FOR FOREIGN CURRENCYLEARNING OBJECTIVES:▪ 1. Provide an overview of foreign exchange markets and define related terminology.▪ 2. Describe the different types of foreign exchange exposure and exchange difference.▪ 3. Understand some of the more common foreign currency transactions. CHAPTER OUTLINEAccounting for Foreign Currency Transactions▪a transaction that requires payment or receipt (settlement) in a foreign currency is called a foreign currency transaction.▪Exchange difference is the difference resulting from reporting the same number of units of a foreign currency in the reporting currency at different exchange rates. Accounting for Foreign Currency Transactions▪Importing or Exporting of Goods or Services✓At the date the transaction is first recognized.✓At each balance sheet date that occurs between the transaction date and the settlement date.✓At the settlement date.Accounting for Foreign Currency Transactions▪Recognition of Exchange Differences✓the single- transaction approach✓the two- transaction approachHedging Foreign Exchange Rate Risk▪A derivative instrument may be defined as a financial instrument that by its terms at inception or upon occurrence of a specified event, provides the holder (or writer) with the right (or obligation) to participate in some or all of the price changes of another underlying value of measure, but does not require the holder to own or deliver the underlying value of measure.Hedging Foreign Exchange Rate Risk▪two broad categories✓Forward-based derivatives, such as forwards, futures, and swaps, in which either party can potentially have a favorable or unfavorable outcome, but not both simultaneously (e.g., both will not simultaneously have favorable outcomes).✓Option-based derivatives, such as interest rate caps, option contracts, and interest rate floors, in which only one party can potentially have a favorable outcome and it agrees to a premium at inception for this potentiality; the other party is paid the premium, and can potentially have only an unfavorable outcome.Hedging Foreign Exchange Rate Risk▪Forward Exchange Contracts▪Options▪Fair Value Hedge – Using a Forward Contract▪Hedging an Identifiable Foreign Currency Commitment Using a Forward Contract (A Fair Value Hedge)▪Hedging a Forecasted Transaction Using an Option (Cash Flow Hedge) Translation Of Foreign Financial Statements▪Derivation of the Issue of Foreign Currency Translation✓Translation exposure, sometimes also called accounting exposure, refers to gains or losses caused by the translation of foreign currency assets and liabilities into the currency of the parent company for accounting purposes.✓The choice of any method for the translation of the financial statements of a foreign business operation involves two basic questions:(i) how shall foreign currency financial statements be translated——in particular what exchange rates are to be used for different assets/liabilities/equity accounts?(ii) how and when shall foreign exchange gains or losses be recognized?CHAPTER 4Business combinationsLEARNING OBJECTIVES:•(1)Understand the economic motivations underlying business combinations.•(2)Learn about the alternative forms of business combinations, from both the legal and accounting perspectives.•(3)Introduce concepts of accounting for business combinations；•(4)emphasizing the purchase method.•(5)See how firms make cost allocatCHAPTER OUTLINE4.1 The Accounting Concept of Business Combinations4.2 The Legal Form of Business Combinations4.3 Reasons for Business Combinations4.4 Accounting for Business Combinations Under the Purchase Method4.5 The measurement of Goodwill and ControversyCHAPTER 5Consolidated financial statementsLEARNING OBJECTIVES:•(1)Recognize the benefits and limitations of consolidated financial statements.•(2)Understand the requirements for inclusion of a subsidiary in consolidated financial statements.•(3)Apply the consolidation concepts to parent company recording of the investment in a subsidiary at the date of acquisition.•(4)Allocate the excess of the fair value over the book value of the subsidiary at the date of acquisition.CHAPTER OUTLINE5.1 Demand from IAS 275.2 The adjustment of Intercompany Transactions5.3 Parent Company Recording and Consolidated Statement of financialposition at Acquisition Date5.4 Subsequent Statement of financial positionCHAPTER 6Accounting for changing priceLEARNING OBJECTIVES:▪ 1. Explain basic concepts relating to inflation accounting. Understand the distinction between changes in the general level of prices in an economy, which affect the purchasing power of the measuring unit, and changes in the prices of specific assets and liabilities, which affect balance sheet valuations and income measurement.▪ 2. Explain the underlying thoughts and methods of dealing with inflation.▪ 3. Restate conventional financial statements based on historical costs to a common measuring unit.CHAPTER OUTLINEDefects of historical cost accounting▪The results of comparison of performance and position statements over time will be unreliable, because amounts are not valued in terms of common units.▪Borrowings are shown in monetary terms, but in a time of rising prices a gain is actually made (or a loss in times of falling prices) at the expense of the lender as, in real terms, the value of the loan has decreased or increased.▪Conversely, gains arising from holding assets are not recognized.▪Depreciation writes off the historical cost over time, but, where asset values are low (because based on outdated historical costs), depreciation will be correspondingly lower, so that a realistic charge for asset consumption is not matched against revenue in the performance statements.Overview of Accounting for changing prices▪Changing prices affect financial reports in two principal ways:✓Measuring unit problem✓Valuation problemAccounting Measurement Alternatives▪Acquisition Cost/Nominal Dollar Accounting▪Acquisition Cost/Constant Dollar Accounting▪Current Cost/Nominal Dollar Accounting▪Current Cost/Constant Dollar AccountingRestatement of Monetary and Non-monetary Items▪A monetary item is a claim receivable or payment in a specified number of dollars, regardless of changes in the purchasing power of the dollar.▪A non-monetary item is any asset, liability, or shareholders’ equity account that has no claim to or for a specified number of dollars.Evaluation of Acquisition Cost/Constant Dollar Accounting▪When compared with current-cost accounting (discussed next), constant-dollar accounting carries a higher level of objectivity. Independent accountants can examine canceled checks, invoices, and other documents to verify acquisition-cost valuations and transaction dates. The restatements to constant dollars use general price indexes published by governmental bodies.Evaluation of Current Cost/Nominal Dollar Accounting▪Current-cost accounting measures performance and financial position in terms of the current market prices. Managers likely make decisions in terms of current costs, not out-of-date acquisition costs. Thus, for assessing management’s actions, current-cost financial statements provide information on the same basis that management used to make decisions.▪Critics note two shortcomings of current cost/nominal dollar accounting:✓auditors cannot as easily verify current-replacement-cost valuations as they can acquisition-cost valuations.✓the use of nominal dollars means that the measuring unit underlying current-replacement-cost valuations varies across time.CHAPTER 7Accounting for financial instrumentLEARNING OBJECTIVES:1. Examine budgeting and performance evaluation issues for international firms.2. Discuss global risk management tools and strategies including multinational capitalbudgeting and foreign exchange risk management.3. Identify the main constituents of cross-border transfer pricing policies, define thetransfer pricing methods, and consider the issues in devising a transfer pricing strategy.4. Recognize the critical role of information technology systems in the effectiverecording, processing and dissemination of financial and managerial accounting information.CHAPTER OUTLINE1 Challenge for the accounting profession2 Accounting and Reporting for Financial Instruments: International Developments ▪In the process of completing the most recent series of amendments, the IASB conducted an extensive due process, which began in 2001 and included the following: ▪(1) Conducting numerous board deliberations prior to the June 2002 exposure drafts;2.1 Overview of IAS 32▪The following are the major U.S. standards that address financial instruments accounting and reporting:▪(1) SFAS 107, Disclosures About Fair Value of Financial Instruments.▪(2) SFAS 133, Accounting for Derivative Financial Instruments and Hedging Activities.▪(3) SFAS 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.▪(4) SFAS 150, Accounting for Certain Financial Instruments with Characteristics of Both Debt and Equity.2.2 Overview of IAS 392.3 Recognition and Derecognition of Financial Assets and Liabilities2.4 Hedge Accounting Guidance2.5 Impairment of Financial Instruments2.6 Convergence with U.S. GAAP3 Financial instruments3.1 Illustration of Traditional Financial Instrument3.2 Illustration of Derivative Financial Instrument4 DERIV ATIVES USED FOR HEDGING▪SFAS No. 133 established accounting and reporting standards for derivative financial instruments used in hedging activities. Special accounting is allowed for two types of hedges—fair value and cash flow hedges.4.1 Fair Value Hedge4.2 Illustration of Interest Rate Swap4.3 Cash Flow Hedge5 OTHER REPORTING ISSUES▪Additional issues of importance are as follows:▪(1) The accounting for embedded derivatives.▪(2) Qualifying hedge criteria.▪(3) Disclosures about financial instruments and derivatives.Chapter 8 financial reporting in different countriesLearning objectives:•Identify the major policy-setting bodies and their role in the standard-setting process.•Appreciate US GAAP .•Understand convergence of US GAAP to IFRSs.Chapter outline:Parties Involved in Standard SettingSecurities and Exchange CommissionAmerican Institute of CPAsFinancial Accounting Standards BoardFinancial Accounting Standards BoardDue ProcessTypes of PronouncementsGovernmental Accounting Standards Board Generally Accepted Accounting PrinciplesIssues in Financial ReportingIssues in Financial ReportingConceptual FrameworkDevelopment of Conceptual FrameworkChapter 9 corporate governanceLearning objectives:1.describe the definition of corporate governance2.describe some corporate governance theory3.describe the principle of corporate governance chapter outline:2 What is corporate governance?3 Corporate governance theoryPrincipal-agent theoryClassical Stewardship Theory3.3 Modern Stewardship Theory3.4 Stakeholder TheoryPrinciples of corporate governanceCorporate governance modelsMechanisms and controls of corporate governance Features of poor corporate governance。
国际会计(双语)国际会计(双语)大纲
《国际会计》（双语）课程教学大纲课程编号：02133制定单位：会计学院制定人（执笔人）：宋京津，王宏*******制定（或修订）时间：2011年8月26日江西财经大学教务处《国际会计》（双语）课程教学大纲一、课程总述本课程大纲是以2011年国际会计（双语）本科专业人才培养方案为依据编制的。
二、教学时数分配三、单元教学目的、教学重难点和内容设置Study guide for international accountingCHAPTER 1Introduction to international accountingLEARNING OBJECTIVES:1.To identify and understand the importance of the eight factors that has asignificant influence on accounting development.2.To understand the definition of IA of this textbook.3.To be familiar with the detailed contents of IACHAPTER OUTLINEDevelopment of IAEight factors▪Sources of Finance–In countries with strong equity markets, Disclosures are extensive to meet the requirements of widespread public ownership.–in credit-based systems where bans are the dominant source of finance, accounting focuses on creditor protection through conservative accounting measurements. Development of IA▪Legal System. The legal system determines how individuals and institutions interact.▪Taxation . tax legislation effectively determines accounting standards because companies must record revenues and expenses in their accounts to claim them for tax purposes.▪Political and Economic Ties. Accounting ideas and technologies are transferred through conquest, commerce, and similar forces.Development of IA▪Inflation. Inflation distorts historical cost accounting and affects the tendency of a country to incorporate price changes into the accounts.▪Level of Economic Development. This factor affects the types of business transactions conducted in an economy and determines which ones are most prevalent.Development of IA▪Education Level. Highly sophisticated accounting standards and practices are useless if they are misunderstood and misused.▪Culture. Cultural variables underlie nations’ institutional arrangements (such as legal systems)Definition of IAInternational accounting can be viewed in terms of the accounting issues uniquely confronted by companies involved in international business. It also can be viewed more broadly as the study of how accounting is practiced in each and every country around the world, learning about and comparing the differences in financial reporting and other accounting practices that exist across countries.Definition of IAThis book is designed to be used in a course that attempts to provide an overview of the broadly defined area of international accounting, and that focuses on the International Financial Reporting Standards (IFRSs) issued by International Accounting Standards Board (IASB) and some international hot topics.Detailed Contents on IA▪International accounting is a well-established specialty area within accounting and has two major dimensions:▪Comparative: Examining how and why accounting principles differ from country to country▪Pragmatic: accounting for the operational problems and issues encountered by individuals and firms in international business.Detailed Contents on IA▪L. Radebaugh and S. Gray (1993, p. 9) also write that the study of international accounting involves two major areas:▪descriptive/comparative accounting and the accounting dimensions of international transactions/multinational enterprises.▪principally covers the problems encountered by multinational corporations: Financial reporting problems, translation of foreign currency financial statements, information systems, budgets and performance evaluation, audits, and taxes.Objectives of Research on IA▪Global Harmonization. As business entities increasingly operate in multiple counties, they encounter the cost of dealing with diversity in financial reporting requirements.▪Financial Reporting in Emerging Economics. As ever increasing amounts of capital are invested in countries with emerging economics, the quality of financial reporting in these countries is coming under the microscope. Objectives of Research on IA▪Social and Environmental Reporting. One of the consequences of the globalization of business enterprises is that companies now have stakeholders not just in their home country but in all the countries where they operate.CHAPTER 2International accounting harmonizationLEARNING OBJECTIVES:1. Recognize the arguments for and against harmonization.2. Identify the pressures for and the obstacles to harmonization.3. Become familiar with the main organizations involved in harmonization. CHAPTER OUTLINEHistory and Recent Developments▪Prior to 1960, there was little effort devoted to the international harmonization of accounting standards. Efforts have been made by a number of organizations to reduce the differences between accounting systems since then.Main International Bodies InvolvedPrinciples-Based vs. Rules-Based Approaches▪Principles-based standards represent the best approach for guiding financial reporting and standard setting, of any given transaction.▪Rules-based standards provide companies the opportunity to structure transactions to meet the requirements for particular accounting treatments.Obstacles to Harmonization▪Differences in the regulatory framework .▪The "true and fair view" .▪The various interpretation of fundamental principle .▪ A binding tax accounting linkLikely future trends▪The convergence of IAS and national accounting standards is, and always has been one of the IASB's key objectives. Three basic future roles exist for the IASB:✓Producing standards for those countries that have no standards of their own✓Assisting in the reduction of diverse national practices✓Acting as an umbrella organizing for national standard settersImplication▪The demand of international capital markets helps to drive harmonization. IASB has become more cognizant of the need to work with national standard setters and bring them into membership of IASB, which may be possible to eliminate the differences between national and international standards. The current agreement could then be viewed as the first step in a much longer process.IASB ( International Accounting Standards Board)▪IASB's responsibilities:✓Develop and issue International Financial Reporting Standards and Exposure Drafts, and✓Approve Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC).CHAPTER 3ACCOUNTING FOR FOREIGN CURRENCYLEARNING OBJECTIVES:▪ 1. Provide an overview of foreign exchange markets and define related terminology.▪ 2. Describe the different types of foreign exchange exposure and exchange difference.▪ 3. Understand some of the more common foreign currency transactions. CHAPTER OUTLINEAccounting for Foreign Currency Transactions▪ a transaction that requires payment or receipt (settlement) in a foreign currency is called a foreign currency transaction.▪Exchange difference is the difference resulting from reporting the same number of units of a foreign currency in the reporting currency at different exchange rates. Accounting for Foreign Currency Transactions▪Importing or Exporting of Goods or Services✓At the date the transaction is first recognized.✓At each balance sheet date that occurs between the transaction date and the settlement date.✓At the settlement date.Accounting for Foreign Currency Transactions▪Recognition of Exchange Differences✓the single- transaction approach✓the two- transaction approachHedging Foreign Exchange Rate Risk▪A derivative instrument may be defined as a financial instrument that by its terms at inception or upon occurrence of a specified event, provides the holder (or writer) with the right (or obligation) to participate in some or all of the price changes of another underlying value of measure, but does not require the holder to own or deliver the underlying value of measure.Hedging Foreign Exchange Rate Risk▪two broad categories✓Forward-based derivatives, such as forwards, futures, and swaps, in which either party can potentially have a favorable or unfavorable outcome, but not both simultaneously (e.g., both will not simultaneously have favorable outcomes).✓Option-based derivatives, such as interest rate caps, option contracts, and interest rate floors, in which only one party can potentially have a favorable outcome and itagrees to a premium at inception for this potentiality; the other party is paid the premium, and can potentially have only an unfavorable outcome.Hedging Foreign Exchange Rate Risk▪Forward Exchange Contracts▪Options▪Fair Value Hedge – Using a Forward Contract▪Hedging an Identifiable Foreign Currency Commitment Using a Forward Contract (A Fair Value Hedge)▪Hedging a Forecasted Transaction Using an Option (Cash Flow Hedge) Translation Of Foreign Financial Statements▪Derivation of the Issue of Foreign Currency Translation✓Translation exposure, sometimes also called accounting exposure, refers to gains or losses caused by the translation of foreign currency assets and liabilities into the currency of the parent company for accounting purposes.✓The choice of any method for the translation of the financial statements of a foreign business operation involves two basic questions:(i) how shall foreign currency financial statements be translated——in particular what exchange rates are to be used for different assets/liabilities/equity accounts?(ii) how and when shall foreign exchange gains or losses be recognized?CHAPTER 4Business combinationsLEARNING OBJECTIVES:•(1)Understand the economic motivations underlying business combinations.•(2)Learn about the alternative forms of business combinations, from both the legal and accounting perspectives.•(3)Introduce concepts of accounting for business combinations；•(4)emphasizing the purchase method.•(5)See how firms make cost allocatCHAPTER OUTLINE➢ 4.1 The Accounting Concept of Business Combinations➢ 4.2 The Legal Form of Business Combinations➢ 4.3 Reasons for Business Combinations➢ 4.4 Accounting for Business Combinations Under the Purchase Method ➢ 4.5 The measurement of Goodwill and ControversyCHAPTER 5Consolidated financial statementsLEARNING OBJECTIVES:•(1)Recognize the benefits and limitations of consolidated financial statements.•(2)Understand the requirements for inclusion of a subsidiary in consolidated financial statements.•(3)Apply the consolidation concepts to parent company recording of the investment in a subsidiary at the date of acquisition.•(4)Allocate the excess of the fair value over the book value of the subsidiary at the date of acquisition.CHAPTER OUTLINE➢ 5.1 Demand from IAS 27➢ 5.2 The adjustment of Intercompany Transactions➢ 5.3 Parent Company Recording and Consolidated Statement of financial position at Acquisition Date➢ 5.4 Subsequent Statement of financial positionCHAPTER 6Accounting for changing priceLEARNING OBJECTIVES:▪ 1. Explain basic concepts relating to inflation accounting. Understand the distinction between changes in the general level of prices in an economy, which affect the purchasing power of the measuring unit, and changes in the prices of specific assets and liabilities, which affect balance sheet valuations and income measurement.▪ 2. Explain the underlying thoughts and methods of dealing with inflation.▪ 3. Restate conventional financial statements based on historical costs to a common measuring unit.CHAPTER OUTLINEDefects of historical cost accounting▪The results of comparison of performance and position statements over time will be unreliable, because amounts are not valued in terms of common units.▪Borrowings are shown in monetary terms, but in a time of rising prices a gain is actually made (or a loss in times of falling prices) at the expense of the lender as, in real terms, the value of the loan has decreased or increased.▪Conversely, gains arising from holding assets are not recognized.▪Depreciation writes off the historical cost over time, but, where asset values are low (because based on outdated historical costs), depreciation will becorrespondingly lower, so that a realistic charge for asset consumption is not matched against revenue in the performance statements.Overview of Accounting for changing prices▪Changing prices affect financial reports in two principal ways:✓Measuring unit problem✓Valuation problemAccounting Measurement Alternatives▪Acquisition Cost/Nominal Dollar Accounting▪Acquisition Cost/Constant Dollar Accounting▪Current Cost/Nominal Dollar Accounting▪Current Cost/Constant Dollar AccountingRestatement of Monetary and Non-monetary Items▪ A monetary item is a claim receivable or payment in a specified number of dollars, regardless of changes in the purchasing power of the dollar.▪ A non-monetary item is any asset, liability, or shareholders’ e quity account that has no claim to or for a specified number of dollars.Evaluation of Acquisition Cost/Constant Dollar Accounting▪When compared with current-cost accounting (discussed next), constant-dollar accounting carries a higher level of objectivity. Independent accountants can examine canceled checks, invoices, and other documents to verify acquisition-cost valuations and transaction dates. The restatements to constant dollars use general price indexes published by governmental bodies. Evaluation of Current Cost/Nominal Dollar Accounting▪Current-cost accounting measures performance and financial position in terms of the current market prices. Managers likely make decisions in terms of current costs, not out-of-date acquisition costs. Thus, for asses sing management’s actions, current-cost financial statements provide information on the same basis that management used to make decisions.▪Critics note two shortcomings of current cost/nominal dollar accounting:✓auditors cannot as easily verify current-replacement-cost valuations as they can acquisition-cost valuations.✓the use of nominal dollars means that the measuring unit underlying current-replacement-cost valuations varies across time.CHAPTER 7Accounting for financial instrumentLEARNING OBJECTIVES:1. Examine budgeting and performance evaluation issues for international firms.2. Discuss global risk management tools and strategies including multinational capitalbudgeting and foreign exchange risk management.3. Identify the main constituents of cross-border transfer pricing policies, define thetransfer pricing methods, and consider the issues in devising a transfer pricing strategy.4. Recognize the critical role of information technology systems in the effectiverecording, processing and dissemination of financial and managerial accounting information.CHAPTER OUTLINE1 Challenge for the accounting profession2 Accounting and Reporting for Financial Instruments: International Developments▪In the process of completing the most recent series of amendments, the IASB conducted an extensive due process, which began in 2001 and included the following:▪(1) Conducting numerous board deliberations prior to the June 2002 exposure drafts;2.1 Overview of IAS 32▪The following are the major U.S. standards that address financial instruments accounting and reporting:▪(1) SFAS 107, Disclosures About Fair Value of Financial Instruments.▪(2) SFAS 133, Accounting for Derivative Financial Instruments and Hedging Activities.▪(3) SFAS 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.▪(4) SFAS 150, Accounting for Certain Financial Instruments with Characteristics of Both Debt and Equity.2.2 Overview of IAS 392.3 Recognition and Derecognition of Financial Assets and Liabilities2.4 Hedge Accounting Guidance2.5 Impairment of Financial Instruments2.6 Convergence with U.S. GAAP3 Financial instruments3.1 Illustration of Traditional Financial Instrument3.2 Illustration of Derivative Financial Instrument4 DERIV ATIVES USED FOR HEDGING▪SFAS No. 133 established accounting and reporting standards for derivative financial instruments used in hedging activities. Special accounting is allowed for two types of hedges—fair value and cash flow hedges.4.1 Fair Value Hedge4.2 Illustration of Interest Rate Swap4.3 Cash Flow Hedge5 OTHER REPORTING ISSUES▪Additional issues of importance are as follows:▪(1) The accounting for embedded derivatives.▪(2) Qualifying hedge criteria.▪(3) Disclosures about financial instruments and derivatives.Chapter 8 financial reporting in different countriesLearning objectives:•Identify the major policy-setting bodies and their role in the standard-setting process.•Appreciate US GAAP .•Understand convergence of US GAAP to IFRSs.Chapter outline:Parties Involved in Standard SettingSecurities and Exchange CommissionAmerican Institute of CPAsFinancial Accounting Standards BoardFinancial Accounting Standards BoardDue ProcessTypes of PronouncementsGovernmental Accounting Standards BoardGenerally Accepted Accounting PrinciplesIssues in Financial ReportingIssues in Financial ReportingConceptual FrameworkDevelopment of Conceptual FrameworkChapter 9 corporate governanceLearning objectives:1.describe the definition of corporate governance2.describe some corporate governance theory3.describe the principle of corporate governancechapter outline:2 What is corporate governance?3 Corporate governance theoryPrincipal-agent theoryClassical Stewardship Theory3.3 Modern Stewardship Theory3.4 Stakeholder TheoryPrinciples of corporate governanceCorporate governance modelsMechanisms and controls of corporate governance Features of poor corporate governance。
双语会计
June 1in the audit established invested$ 5 700 in cash and office equipment 8100 U.S. dollars在审计所建立之初投入现金5700美元和办公室设备8100美元Cash (现金) 5700Office equipment (办公设备) 8100Kay Martinez , Capital (实收资本) 13800Owner’s initial investment.（所有者最初投入资本。
）June 1Run the company prepaid three months rent $ 2 250预付三个月的办公司租金2250美元Prepaid rent (预付租金) 2250Cash (现金) 2250prepaid three mon ths’ rent for office space.（预付三个月的办公司租金）June 2Credit $ 800 of office equipment and office supplies of $ 300赊购了800美元的办公室设备和300 美元的办公用品Office equipment (办公设备) 800Office supplies (办公用品) 300Account payable (应付账款) 1100Purchased equipment and supplies on credit.(赊购设备和用品)June 4 Completed for the customer to provide the auditing practice and immediately received payment of $ 350完成为一位顾客提供的审计实务并马上收到其支付的350美元Cash (现金) 350Accounting fees earned (审计费收入) 350Received cash for accounting services.(提供审计服务收到现金)June 8 The completion of the bank for audit services, the payment is not received完成为银行提供的审计事务，款项未收Account receivable (应收账款) 1700Accounting fees earned (审计费收入) 1700Completed accounting services on credit.(完成审计事务，款项未收)June 10 To pay June 2nd on credit payments支付6月2日的赊购款项Accounts payable (应收账款) 1100Cash (现金) 1100Paid for credit purchase of June 2.(支付6月2日的赊购款项)June 14 Prepaid annual insurance $ 1,400 a year premium 支付一年的保险费1400美元Prepaid insurance (预付保险费) 2400Cash (现金) 2400.June 18 收到银行一支付的6月8日完成的审计费Cash (现金) 1700Account receivable (应收账款) 1700Received cash from customer.(收到客户的赊购款)June 24 完成为Turner建筑公司提供的审计事务，款项未收Account receivable (应收账款) 400Accounting fees earned (审计费收入) 400Completed accounting services on credit.(完成审计事务，款项未收)June 28 Martine从事务所提取了1000美元支付个人花费Kay Martinez ,Withdrawals (提存) 1000Cash (现金) 1000Owner withdrawal.(所有者提存)June 29 追加购买办公用品120美元，款项未付Office supplies (办公用品) 120Accounts payable (应收账款) 120Purchased office supplies on credit.(赊购办公用品)June 30 支付6月份的公共事业费210元Utilities expense (公共事业费) 210Cash (现金) 210Paid the June utility.(支付6月份的公共事业费210元)三、书P109 3-1Required（要求）:1.根据前面所给的信息，把20x3年12月31日的调整分录计入日记账（记账凭证）2.做发生在12月31日，但在一月份收付的分录a.办公用品账户起初余额80美元，本年度购入490美元，年末库存140美元Dec 31 :Supplies expense (物料费用) 430Office supplies (办公用品) 43080+490-140=430b.保单购买日保单期限购买价1 20x2.9.1 3年 2700美元2 20x3.3.1 2年 3480美元3 20x3.7.1 1年 540美元Dec 31 :Insurance expense (保险费用) 2620Prepaid insurance (预付保险费) 2620保单1：2700 / 3 = 900保单2：3480/ 2 / 12 * 10 = 1450保单3：540 / 12 * 6 = 270c.公司的三个雇员一天的工资分别为60美元、70美元、120美元。
双语中级会计第七章
LOGO
Repurchase the stocks
One 备抵账户: Treasury stock
+
-
LOGO
Retire the stocks 注销股票
If repurchase price>par value 当回购价>面值 时 , debit the ―common stock‖ and ―additional contributed capital‖, credit the ―treasury stock‖, then record the remaining amount as ―retained earnings‖. If repurchase price<par value 当回购价<面值 时 , debit the ―common stock‖, credit the ―treasury stock‖, then record the remaining amount as ―additional contributed capital‖.
LOGO
Repurchase the stocks 回购股票
When the company buys back stocks, both cash and shareholders’ equity are decreased, then the company becomes smaller 当公司回 购股票时，现金和股东权益均减少，公司规模即缩小. Exp. Alta Vena Company buys back 2,000 shares of its own common stocks for $9,000. (which it had originally sold for $8,000) Dr. Treasury stock 9,000 Cr. Cash 9,000 Shares repurchased and not retired are referred to as treasury stock 被回购而未被注销 的股票被称为“库存股”.
会计英语(双语)课件
2
1.1 Accounting is an information system
The accounting process
Economic activities
Accounting thinks decision makers with economic activities and with the results of their decisions.
Accounting information
Actions (decisions)
Decision makers
Ye and Sun Accounting English @2009 3
1.2 Forms of organization
Sole proprietorship
Owned by one person. Owner is personally responsible for business debts.
Ye and Sun Accounting English @2009 6
1.4 Understanding financial statements
The statement of comprehensive income (income statement) summarizes financial performance resulting from income (revenue and gains) less expenses (including losses). The statement of changes in equity reconciles changes in equity (increases are caused by owner investments and net income, while decreases result from owner withdrawals/dividends and net losses. The statement of financial position (balance sheet) details assets, liabilities, and equity. The statement of cash flows shows the cash inflows and outflows from operating activities, investing activities, and financing activities. Users of accounting information – investors and creditors etc.
中英文记账模板
中英文记账模板I believe that having a bilingual accounting template is very important for businesses that operate in both English-speaking and Chinese-speaking markets. It allows for easier communication and understanding between different departments and employees who may speak different languages. Having a consistent format for recording financial transactions in both languages can also help reduce errors and discrepancies.我认为拥有一个双语记账模板对那些在英语和中文市场运营的企业来说非常重要。
它可以让不同部门和员工之间更轻松地沟通和理解，尤其是那些可能会说不同语言的员工。
在两种语言中使用一致的格式记录财务交易，还可以帮助减少错误和差异。
In addition, a bilingual accounting template can also be beneficial for companies looking to expand their reach into international markets. By having financial records in both English and Chinese, businesses can more easily comply with local regulations and reporting requirements. This can help streamline the process of conducting business in multiple countries and regions.另外，一个双语记账模板对于那些希望将业务拓展到国际市场的公司也会有好处。
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1,Therefore.因此，在每一会计期期末，往往必须调整一些账户余额，以实现成本及费用与收入的恰当配比。
2，The adjusting.调整步骤发生在日记账已过账和总分类账户的试算平衡表已编制之后，但在财务报表编制之前。
3，At the close.财务年度或日历年度末，必须调整分录，并过账到分类账中以完成合适的结账程序。
4，This important procedure is called reconciling the bank statement with the book record of cash transactions or simply making a bank reconciliation .这一重要的程序称为“银行对账单与现金业务的账本记录相调节”或简称为编制银行往来调节表。
5，Although expenditures from an imprest petty cash fund are made in currency and coin, the fund is established or increased by writing a check against the general bank account.虽然从零用现金中付出的是纸币和铸币，但这笔资金的设置和增加都要从总的银行往来账户中开出支票。
6，The entry reflecting establishment of the fund would be made in the cash disbursements journal.要再现金付出日记账中作出反映这只资金的分录。
7，Ordinarily.通常这两种余额都不代表应列示在资产负债表上的现金金额，两者将被调节为一个调整后的余额，这个余额将列示在资产负债表上。
8，The bank. 银行往来调节表的编制，不仅用来记录必须入账的交易，而且能揭露差错或不法行为。
9，The accelerated.加速折旧法最实用于那样的情况，即根据判断，该资产在其实用寿命的早期较之晚期提供出更大的效用。
10，An.对在使用寿命早期具有较高的技术陈旧因素或者是在后期具有较高的维修因素的资产来说折旧的加速模式是合适的。
1.Adjusting procedure 调整程序2.trial balance 试算平衡表3.deferred credit 递延贷项4.accrued revenue 应计收入5.periodic inventory system 定期盘存制6.worksheet 工作底表7.statement of owners’ equity 业主权益表7.interim financial statement 中期财务报表8.fiscal year 财务年度9.closing procedure 结账程序10.check 支票11. money order 汇票12.postdated check 远期支票13.internal control 内部控制14.petty cash 零用现金15.bank reconciliation 银行往来调节表16.replenishment 补充17.bank statement 银行对账单18.overdraft 透支19.outstanding check 未兑付支票20.miscellaneous expense 杂项费用21.uncollectibe accounts expense 坏账费用22.bad debts expense 坏账费用24.direct write-off method 直接销账法25.allowance method 备抵法26.allowance for uncollectible accounts 备抵坏账27.aging schedule 账龄分析表28.untis-of-production method 产量法29.sum-of-the-year’s-digits (SYD) method 年数总和法30.double-declining-balance (DDB) method 双倍余额递减法31.accelerated depreciation method 加速折旧法32.statement of cash flows 现金流量表33.operating activities 经营活动34.investing activities 投资活动35.financing activities 筹资活动36.recociliation method 调节法37.deferrals 递延项目38.accruals 应计项目、Apportioning recorded costs(摊配以记录的收入)(1)Dr: Insurance Expense (2)Dr: Depreciation ExpenseCr: Prepaid Insurance Cr: Accumulated Depreciation—Store Fixtures 期初：Dr: Prepaid Insurance (3)Dr: Supplies Expense 期初：Supplies Ct: Cash Cr : Supplies on Hand Cash Apportioning recorded revenue(摊配以记录的费用)Dr: Unearned Subscription Revenue 期初：CashCr: Subscription Revenue Unearned RevenueApportioning unrecorded expenses(摊配未记录的费用)Dr: Sales Salaries Expense 支付时：Dr: Accrued Salaries Expense Office Salaries Expense Cr: Cash (at bank)Cr: Accrued Salaries ExpenseApportioning unrecorded revenueDr: Accrued RevenueCr: Service Fees EarnedDr: Petty CashCr: Cash in BankDr: Office ExpenseTransportation InPostage ExpenseCr: Cash in Bank1.Accrual accounting:The idea that revenues are recorded when earned and thai expenses are recorded when incurred.2.Accounting cycle：The sequence from transaction analysis to closing entries3.Adjusting entry：An end-of-period allocation of revenues and expenses.4.Allowance fore uncollectible accounts:Estimated bad debts as represented on the balance sheet.5.Accelerated method:The practice of charging the highest depreciation in the first year,and decreasing depreciation each year thereafter.6.Amortization:The allocation of an intangible asset’s cost to the period benefited by the asset.7.Bank reconciliation:An accounting for the difference between book balance and bank balance ata particular date8.Depreciation:The allocation of the cost of a plant asset to the periods benefited by the asset.9.Depletion：The allocation of a natural resource’s cost to the periods over which the resource is extracted and sold.10.Internal control:A system designed to safeguard assets,promote peerational efficiency,encourage adherence to managerial policies,and help achieve accounting accuracy. 11.Matching rule:All techniques used to achieve a proper matching of costs and expenses with revenue.12.Operating activities:The statement of cash flows section that most closely relates to net income.13.Post-closing trial balance:Afinal proof that the accounts are in balance.14.Residual value:The estimated value of an asset at the disposal date.15.Uncollectible accounts expense:Estimated bad debts as represented on the income statement.16.Work sheet:A working paper that facilitates the preparation of financial statements.T:1.The cash basis of accounting often violates the matching rule.2.The worksheet is prepared before the formal adjusting entries have been made in the journal.3.Preparation of a worksheet helps reduce the possibility of overlooking an adjustment4.A check that is outstanding for two consecu tive months should be included in both months’bank reconciliations.5.Under the direct charge-off method,allowance for Uncollectible Accounts dose not exist6.Allowance for Uncollectible Accounts is a contra account to Accounts Receivable7.As accumulated depreciation increases,carrying value will decrease.8.Declining-balance method will result in the greatest depreciation charge when applied to an asset in its first year。