《会计英语》PPT课件

13. Accounts receivable应收帐款 14. Realized profits实现的利润 15. Financial accounting财务会计 16. Financial position财务状况 17. Operating results经营结果 18. Cash flow现金流量 19. Double entry复式记帐 20. Accounting entity会计主体 21. Going-concern持续经营 22. Accounting period会计期间 23. Accrual system权责发生 24. Cash basis accounting收付实现制
③ Accounting provides various financial information for economic activities. Managers should master some necessary information in order to Sign in the invincible position in the vehemence of m arket competition. Such as current cash reserve, money custom ers owe, cost of the goods sold, the increase and decrease of sal es, accounts receivable, realized profits and so on.
Introduction
• 教材为中英文对照，侧重专业词汇和阅读 • 增加会计口语部分 • 考查课，17周 • 4周实训 • 30%（平时）+70%（期末试卷，开卷） • 出勤率10%，缺席一次1分，无上限 • 作业10%，少一次1分 • 课堂回答问题10%
Chapter 1
Words and Expressions 1. Accounting会计 2. Accountants 会计师、会计人员 3. Accounting premises / assumpti
2. The concept of accounting
① Accounting, as one of the important parts of modern economic management, is created along with the development of social p roduction and thHale Waihona Puke Baidu request of economic management and devel oped with progress of production and scientific technology.
3. The characteristics of financial accounting
① Financial accounting mainly serves the group and indi vidual outside the enterprise who are of economic int erest with the enterprise.
② The target of financial accounting is to offer financial i nformation for service object to make economic decis ions and control economic activities.
on 会计前提/假设 4. Accounting principles会计原则 5. Accounting elements会计要素 6. Assets资产 7. Liabilities负债 8. Owner’s equity所有者权益 9. Revenue收入 10.Profit利润 11.Expenses费用 12.Entity经营单位、实体单位
、现金制
New Lesson
1.The primary purpose of accounting Accounting is intended to provide investors, creditors, government and the other interest relations exterio r to the enterprise with needed economic information, control and supervise the complete procedure o f enterprises’ economic activities, take part in the operating and long-term decision of enterprises, serve to enhance the internal operating management of enterprises.
② Accounting is a measure used by an entity (profit or non-profit) to accumulate, dispose, communicate and convey economic inf ormation. The gathered and settled data should communicate e fficiently with relevant groups outside by the using standard acc ounting statements (in the sense of types, forms and contents).
Questions
• What is accounting? • What does financial accounting mean? • What is the target of financial accounting? • What is the main task of financial accounting? • What is the full form of GAAP?