会计英语第一章 ppt

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实用会计英语unit1简明教程PPT课件

ACCOUNTING CONCEPTUAL FRAMEWORK
【 LESSON 】
ACCOUNTING ELEMENTS, EQUATION AND DOUBLE ENTRY BOOKEEPING
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【 LESSON 】
ACCOUNTING CYCLE
LESSON1 ACCOUNTING AND ITS ENVIRONMENT
3. Users of accounting information In general, users of accounting information are divided into two major categories: internal information users and external information users.
制造企业通过机器和工人将材料转转换成产成品。商业企业必须先从其他企业 ( 如，制造商或分销商 ) 采购商品，并将这些商品销售给客户。服务业企业向客户提供服务而不是提供产品。 1.2 企业的三种组织形式：独营、合伙和公司形式。
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MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
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MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1.3 Types of business activities Three different types of business activities are: financing activities, investing activities and operating activities, as shown in Exhibit 1-3.

会计英语简明版 Lesson 1 An Introduction to Accounting.ppt

Ye and Sun Accounting English
பைடு நூலகம்
@2009
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1.3 Framework for Preparation and presentation of financial statements
IASC – since 1973 IASB – since 2001 There is a growing trend to adopt accounting
Users of accounting information – investors and creditors etc.
Ye and Sun Accounting English
@2009
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1.4 Understanding financial statements
The income statement summarizes net profit (or net loss) resulting from revenues less expenses.
Partnership
Owned by two or more persons. Partners are personally responsible for all partnership debts.
Corporation
Owned by shares of stock. A corporation is a separate legal entity. It is responsible for its own debts.
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.

会计英语课件

PPT学习交流
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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 零用资金报销单
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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.
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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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PPT学习交流
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• 2.4 Personal account 个别账户
• Personal accounts are contained in the account receivables ledger and account payables ledger.

会计英语—基础会计

capital stock 股本
depreciation expense
折旧费用
post-closing trial balance
结账后试算平衡
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prepaid expense 待摊费用
insurance policies 保险，保单
income summary 收益汇总，本年利润
miscellaneous expenses
杂项费用，其他费用
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revenue earned 已实现收入
unearned revenue 预收账款（未实现收
入）
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Chapter 7
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financial statement 财务报表
income statement 利润表
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credit 贷方
source document 原始凭证
permanent accounts 永久性账户
temporary account 临时性账户
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journalizing 记日记账
book of original entry
原始分录的记录
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net income 净收益
net loss 净损失
expense 费用
revenue 收入
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Chapter 4
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account 账户
T-account T形账户
double-entry accounting
复式记账制
debit 借方
accounting period 会计分期

大学课程《会计英语》PPT课件：Chapter 1 Unit 3

Matching
Description: Matching refers to the timing of recognition of revenues and expenses in the income statement. Under this concept, all expenses incurred in earning revenue should be recognized in the same period the revenue is recognized.
useful in accounting. Distinguish between capital expenditures and revenue
expenditures. State how materiality is related to the distinction
between capital and revenue expenditures. Explain the significance of reporting the economic
Differentiate Capital and Revenue Expenditures
Capital expenditures are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows, and thus should be added to the plant and equipment or capital asset account.
substance of transactions, not just their form.

会计英语.课件.

立信会计出版社
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
立信会计出版社
高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博主编
立信会计出版社

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

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,

会计英语Unit课件

PPT学习交流
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• 审查财务报表的参与的目的是使审计师,过程的基础上, 不需要提供所有的证据表明,在审计中,任何审计人员的注意力,导致审计人员认为,财务报表不准备,在所有材料 ,依照确定语句是不准备.
• The accountants working in public accounting are called CPAs.在公共会计部门工作的会计师被称为注册会计师。
• In USA,CICPA will organize the examination for the
CPAs,and the different states set additional qualifications.在美国，CICPA将组织CPAs的考试，不同的州设置额外的资格。
unit as its main criterion. 会计是一个信息系统的解读、录音、测量、分类、总结、报告和描述业务经济活动与货币单位作为主要标准。
• Firstly,the accounting involves many activities :interpreting,recoding,measuring,classifying,summa rizing, reporting and describing .首先,会计涉及很多活动:解释,重新编码,测量、分类、总结、报告和描述。
• The objective of a review of financial statements engagement is to enable an auditor to state,on the basis of procedure,which do not provide all the evidence that would be required in an audit,anything that has come to the auditor’s attention that causes the auditor to believe that the financial statements are not prepared,in all material respeets,in accordance with an identified statements are not prepared.

财务会计英语unit1课件

财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
• Expense (费用) are the gross outflow of economic benefits resulted from the course of ordinary activities resulting in decreases in owner’s equity caused by the business’ revenueproducing operations, other than the decreases from distributions of profits to owners.
Section 3 Journalizing and Posting
Section 4 Financial Statements
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements • 1.1 The accounting equation
财务会计英语unit1
Section1 Accounting Equation and Accounting Elements
Current assets (流动资产) are short-term assets including cash, bank deposit, accounts receivable, inventory, etc. Fixed assets (固定资产) are non-current assets, including land, buildings, equipment, furniture, etc. Intangible assets (无形资产) are also non-current assets, including patents, copyrights, licenses, franchises, goodwill, etc.

会计专业英语课件Chapter 1

➢ Financial accounting information is designed primarily to assist investors and creditors in deciding where to place their scarce investment resources.
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Financial accounting
➢ Financial accounting refers to information describing the financial resources, obligations, and activities of an economic entity (either an organization or an individual).
stock and called paid-in capital. • Stockholders have no legal right to expect any payments on a regular basis.
The payments paid to stockholds.
➢ The main external users include investors and creditors. ➢ Investors use accounting information to decide whether to buy,
hold, or sell stocks. ➢ Creditors use accounting information to decide whether to sell
➢ An unincorporated business only owned by one person.

会计英语教程课件

会计英语教程
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• 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
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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
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基本句型
• It is suggested that • It is ordered that • It is required that
会计英语教程
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translation
会计英语教程
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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
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翻译课文
会计英语教程
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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
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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PPT(完成版) Chapter 1- An Overview of Accounting

Accounting is the process of analyzing, classifying, summarizing, and interpreting business transactions in financial or monetary terms.
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of
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A Brief History of Accounting
International Accounting Standards (IAS) (now called International Financial Reporting Standards—IFRS)
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of
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The Reform of China’s Accounting System
In 1957，own accounting system was established. It was mostly copied from the former USSR and failed to take into account the actual conditions of our country. In 1985, the first Accounting Law of our country was promulgated. Serve its open-door policy and the modernization. In 1993, Accounting Standards for Business Enterprises and General Financial Rules for Business Enterprises— were finally enacted and came into effect.

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1. Stockholders invested $10,000 cash to start the repair shop.
Cash
Assets
Liabilities
Accounts
Accounts
+ Receivable + Equipment =Payable
1. +10,000
Stockholders’ Equity
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.
results of their decisions.
Accounting information
Actions (decisions)
Decision makers
Ye and Sun Accounting English
@2009
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1.2 Forms of organization
Sole proprietorship
Users of accounting information – investors and creditors etc.
Ye and Sun Accounting English
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1.4 Understanding financial statements
The income statement summarizes net profit (or net loss) resulting from revenues less expenses.
1. +10,000
2. -5,000
+5,000
Stockholders’ Equity
Common
+ Stock
+10,000 Investment
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3. Paid $400 cash for May office rent.
ACCOUNTING ENGLISH 会计英语（简明双语版）
Ye Jianfang & Sun Hongxing 叶建芳孙红星
上海财经大学出版社
Ye and Sun Accounting English @2009
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Lesson 1
An Introduction to Accounting
Ye and Sun Accounting English
Ye and Sun Accounting English
@2009
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An example!
Ye and Sun Accounting English
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1: Barone’s Repair Shop was started on May. Prepare a tabular analysis of the following transactions for the month of May.
1. +10,000
2. -5,000
+5,000
3. -400
4. +5,100
Stockholders’ Equity Common Retained
+ Stock +Earnings
+10,000
-400 +5,100 Revenue
Ye and Sun Accounting English
@2009
+10,000
-400 Expense
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4. Received $5,100 from customers for repair service.
Assets
Liabilities
Cash
Accounts
Accounts
+ Receivable + Equipment =Payable
Common
+ Stock
+10,000 Investment
Ye and Sun Accounting Eng. Purchased equipment for $5,000 cash.
Assets
Liabilities
Cash
Accounts
Accounts
+ Receivable + Equipment =Payable
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1.3 Framework for Preparation and presentation of financial statements
IASC – since 1973 IASB – since 2001 There is a growing trend to adopt accounting
Corporation
Owned by shares of stock. A corporation is a separate legal entity. It is responsible for its own debts.
Ye and Sun Accounting English
@2009
The statement of owner’s equity reconciles changes in owner’s equity (increases are caused by owner investments and net profit, while decreases result from owner withdrawals and net losses).
Owned by one person. Owner is personally responsible for business debts.
Partnership
Owned by two or more persons. Partners are personally responsible for all partnership debts.
Stockholders’ Equity Common Retained
+ Stock +Earnings
+10,000
-400 +5,100 -1,000
Ye and Sun Accounting English
standards that are in harmony with international accounting standards. ……
Ye and Sun Accounting English
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Some accounting concepts and principles:
Ye and Sun Accounting English
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1.4 Understanding financial statements
The statement of comprehensive income (income statement) summarizes financial performance resulting from income (revenue and
The balance sheet details assets, liabilities, and equity.
The statement of cash flows shows the cash inflows and outflows from operating, investing and financing activities.
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5. Paid dividends of $1,000 cash.
Assets
Liabilities
Cash
Accounts
Accounts
+ Receivable + Equipment =Payable
1. +10,000
2. -5,000
+5,000
3. -400
4. +5,100
5. -1,000
……
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Fields of accounting
financial managerial taxation accounting-related
Ye and Sun Accounting English
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1.6 Using the accounting equation
Users of accounting information – investors and creditors etc.
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1.5 Accounting and its profession
There are three basic types of accountants:
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.