《会计专业英语》教材PPT (1)
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会计专业英语PPT
Management accounting (next page)
Management accounting:
use both historical data in assisting management daily operations and in planning future operations.
concepts one more time. • Combine both freely but English is more
important.
二 Improve English by ….
– Read textbook in class and after class – Remember new words – Answer questions in exercise is important – Overlook some parts while emphasizing some
• Financial accounting: provides external reports o outsiders, financial information.
2 Reporting management information to internal users
Internal users are senior management-level personnel.
• What do you think?
二 Functions
1 Reporting financial information to outside interested users
• Outside users are:investors,banks and other creditors,government agencies,general publics
Management accounting:
use both historical data in assisting management daily operations and in planning future operations.
concepts one more time. • Combine both freely but English is more
important.
二 Improve English by ….
– Read textbook in class and after class – Remember new words – Answer questions in exercise is important – Overlook some parts while emphasizing some
• Financial accounting: provides external reports o outsiders, financial information.
2 Reporting management information to internal users
Internal users are senior management-level personnel.
• What do you think?
二 Functions
1 Reporting financial information to outside interested users
• Outside users are:investors,banks and other creditors,government agencies,general publics
《会计专业英语》Chapter 1 Introduction to Accounting
Chapter 1 Introduction to Accounting
▪ 1.1 What is accounting ▪ 1.2 Forms of business entities ▪ 1.3 Business activities ▪ 1.4 Users of accounting information ▪ 1.5 Types of accounting ▪ 1.6 Careers in accounting
12
Internal users
➢ Internal users are employees of an enterprise and are directly involved in managing and operating the business.
➢ From basic labor categories to chief executive officers, all employees are paid, and their paychecks are generated by the accounting information system.
➢ Resources owned by a business are called capital assets. ➢ Assets have different types and names. Various, non-current,
and tangible assets are called property, plant, and equipment (PPE).
9
Investing activity
➢ Investing activities involve the purchase of the resources a company needs in order to operate.
▪ 1.1 What is accounting ▪ 1.2 Forms of business entities ▪ 1.3 Business activities ▪ 1.4 Users of accounting information ▪ 1.5 Types of accounting ▪ 1.6 Careers in accounting
12
Internal users
➢ Internal users are employees of an enterprise and are directly involved in managing and operating the business.
➢ From basic labor categories to chief executive officers, all employees are paid, and their paychecks are generated by the accounting information system.
➢ Resources owned by a business are called capital assets. ➢ Assets have different types and names. Various, non-current,
and tangible assets are called property, plant, and equipment (PPE).
9
Investing activity
➢ Investing activities involve the purchase of the resources a company needs in order to operate.
会计学专业英语课件
• Many professional organization have codes of ethics or professional conduct that direct the activities of their members.
– AICPA’s Code of Professional Conduct – Chinese Certified Public Accountants Code of Professional
Users of Accounting Information
External users Internal users
Internal users of accounting information
• Question:
– How to define internal users of accounting information?
• Meet = pay off 偿还 • Mature = be due v.到期
– Maturity n.到期
• Inventory = stock 存货 • Expense 费用
– Revenue 收入
• Earnings = profits 利润 • Plant 工厂，植物，机器设备
Internal users of accounting information
• Enron
• ACCA (Association of Chartered Certificated Accountants) accaglobal
• AICPA (American Institute of CPA) • CICPA (Chinese Institute of CPA)
– AICPA’s Code of Professional Conduct – Chinese Certified Public Accountants Code of Professional
Users of Accounting Information
External users Internal users
Internal users of accounting information
• Question:
– How to define internal users of accounting information?
• Meet = pay off 偿还 • Mature = be due v.到期
– Maturity n.到期
• Inventory = stock 存货 • Expense 费用
– Revenue 收入
• Earnings = profits 利润 • Plant 工厂，植物，机器设备
Internal users of accounting information
• Enron
• ACCA (Association of Chartered Certificated Accountants) accaglobal
• AICPA (American Institute of CPA) • CICPA (Chinese Institute of CPA)
《会计学专业英语》幻灯片
• Question:
– How to define external users of accounting information?
– Who are external users of accounting information?
– Could the accountant provide accounting information to meet the needs of diverse users?
《会计学专业英语》幻灯 片
本课件PPT仅供大家学习使用 学习完请自行删除，谢谢！ 本课件PPT仅供大家学习使用 学习完请自行删除，谢谢！
• Why do you take the course of Accounting English?
• What are the learning objectives of Accounting English?
Accounting: Information for Decision Making
• The primary objective of accounting
– to provide information that is useful for making decisions.
Users of Accounting Information
Internal users of accounting information
• Question:
– Which decisions are to be made by internal users except for management?
External users of accounting information
– How to define external users of accounting information?
– Who are external users of accounting information?
– Could the accountant provide accounting information to meet the needs of diverse users?
《会计学专业英语》幻灯 片
本课件PPT仅供大家学习使用 学习完请自行删除，谢谢！ 本课件PPT仅供大家学习使用 学习完请自行删除，谢谢！
• Why do you take the course of Accounting English?
• What are the learning objectives of Accounting English?
Accounting: Information for Decision Making
• The primary objective of accounting
– to provide information that is useful for making decisions.
Users of Accounting Information
Internal users of accounting information
• Question:
– Which decisions are to be made by internal users except for management?
External users of accounting information
会计专业英语知识课件
English in Accounting Profession
September, 2009
Part Ⅰ Financial Accounting
Chapter 1. Financial Accounting Conceptual Framework
Chapter Skeleton
Learning Objectives:
The simplest answer is that financial accounting provides information for managers to use in operating the business. In addition, financial accounting provides information to other stakeholders to use in assessing the economic performance and the condition of the business.
A business is an organzation in which basic resources(inputs).
The objective of most business is to maximize profits.
What is the role of financial accounting in business?
Financial Accounting Managerial Accounting Tax Accounting
Financial Accounting refers to information describing the financial resources, obligations, and activities of an economic entity(either an organization or an individual).
September, 2009
Part Ⅰ Financial Accounting
Chapter 1. Financial Accounting Conceptual Framework
Chapter Skeleton
Learning Objectives:
The simplest answer is that financial accounting provides information for managers to use in operating the business. In addition, financial accounting provides information to other stakeholders to use in assessing the economic performance and the condition of the business.
A business is an organzation in which basic resources(inputs).
The objective of most business is to maximize profits.
What is the role of financial accounting in business?
Financial Accounting Managerial Accounting Tax Accounting
Financial Accounting refers to information describing the financial resources, obligations, and activities of an economic entity(either an organization or an individual).
会计学英文版ppt课件
managers and other users of its financial statements.The
accounts within the chart of accounts are numbered for use
as references.
Balance Sheet Accounts
accounts.
Prepare an unadjusted trial
balance and explain how it can be used to discover errors.
Using Accounts to Record Transactions
As a result,accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record.This record is
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Examples ——wages expense, rent expense, utilities expense, supplies expense, and miscellaneous expense.
A chart of accounts should meet the needs of a company’s
accounts within the chart of accounts are numbered for use
as references.
Balance Sheet Accounts
accounts.
Prepare an unadjusted trial
balance and explain how it can be used to discover errors.
Using Accounts to Record Transactions
As a result,accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record.This record is
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Examples ——wages expense, rent expense, utilities expense, supplies expense, and miscellaneous expense.
A chart of accounts should meet the needs of a company’s
第1章 Conceptual Framework《会计英语》PPT课件
requires the use of accounting for record keeping, planning, and
controlling operations. Many accountants work in government offices or
for nonprofit organizations. These two areas are often joined together
just one part of accounting. Accounting also identifies and
communicates information on transactions and events, and it includes
the crucial processes of analysis and interpretation.
Unit 1 Accounting and Accounting Profession
➢DISTINCTION BETWEEN BOOKKEEPING AND ACCOUNTING. Earlier
accounting procedures were simple in comparison with modern
assurance一词,我们在审计教材和文献中可能看到不同的提法,如“认证”、“
保证”等。根据2007年1月1日起实施的审计准则,这个术语应统一为“鉴证”
。
Special Terms
2. Certified Public Accountant (CPA) 注册会计师,指有资格执行审计业务的
专业人员,一般需要满足三个方面的条件才能获得这种资格:(1) 接受过专业教育,
《会计专业英语辅导》PPT课件
❖ 2．Most companies have fewer assets accounts than liability account.大多数公 司资产账目比负债账目少。 错
二、判断题〔10分〕
❖ 3．If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.如果借方帐目的数量比贷方工 程的数量大，该帐户将有借方余额。 错
三、简答题〔10分〕
❖ (3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption thais the first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods.
一、选择题〔40分〕
❖ 3．During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be ____D_________.
❖ A. Tangible 有形的 ❖ B. Long-lived ❖ C. Unchanged outlook ❖ D. For resale
二、判断题〔10分〕
❖ 3．If the number of debit entries in an account is greater than the number of credit entries, the account will have a debit balance.如果借方帐目的数量比贷方工 程的数量大，该帐户将有借方余额。 错
三、简答题〔10分〕
❖ (3) The first-in, first-out method which is often referred to as FIFO, is based upon the assumption thais the first merchandise sold. Each sale is made out of the older goods in stock; the ending inventory therefore consists of the most recently acquired goods.
一、选择题〔40分〕
❖ 3．During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be ____D_________.
❖ A. Tangible 有形的 ❖ B. Long-lived ❖ C. Unchanged outlook ❖ D. For resale
会计英语财务会计(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。
会计英语ppt课件
• When you have got your topic set up a research Plan – what do you need to do how long will it take?
– A Gantt chart is helpful – record progress against plan
• We thought this surprising and wanted to see whether it applied elsewhere, particularly to the euro area and also to Australia and New Zealand, or whether it was due to something peculiar to the UK
• 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
Ideal characteristics
– Fills a gap within the research topic – Improves our understanding of the research topic – Relevance to firms / practitioners / regulators – “Researchable” – Theory driven
– A Gantt chart is helpful – record progress against plan
• We thought this surprising and wanted to see whether it applied elsewhere, particularly to the euro area and also to Australia and New Zealand, or whether it was due to something peculiar to the UK
• 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
Ideal characteristics
– Fills a gap within the research topic – Improves our understanding of the research topic – Relevance to firms / practitioners / regulators – “Researchable” – Theory driven
会计专业英语.ppt
Financial Accounting information is designed primarily to assist investors and creditors in deciding where to place their scarce investment resources.
Accounting has often been called the language of business.
The use of accounting information is not limited to the business world.
Chapter Skeleton
Learning Objectives:
English in Accounting Profession
September, 2009
Part Ⅰ Financial Accounting
Chapter 1. Financial Accounting Conceptual Framework
What is Accounting?
Accounting is the art of interpreting, measuring and communicating the results of economic activities.
Define accounting, financial accounting, and financial statement. Describe and prepare a balance sheet; define assets, liabilities, and owners’ equity. Explain the accounting bases and assumptions. Describe the accounting principles and measurement bases and qualitative characteristics of financial accounting information.
Accounting has often been called the language of business.
The use of accounting information is not limited to the business world.
Chapter Skeleton
Learning Objectives:
English in Accounting Profession
September, 2009
Part Ⅰ Financial Accounting
Chapter 1. Financial Accounting Conceptual Framework
What is Accounting?
Accounting is the art of interpreting, measuring and communicating the results of economic activities.
Define accounting, financial accounting, and financial statement. Describe and prepare a balance sheet; define assets, liabilities, and owners’ equity. Explain the accounting bases and assumptions. Describe the accounting principles and measurement bases and qualitative characteristics of financial accounting information.
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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(1) Declaration of dividend on December 15: Dr. Retained Earnings…….....…6, 000 Cr. Dividends Payable (a liability account)……6, 000
(2) Payment of dividend on January 15: Dr. Dividends Payable…………6, 000 Cr. Cash………………………….6, 000
Example:
If Kuick Corporation declared a $6, 000 dividend on December 15 to be paid on January 15 to holders of record as of January 1, the entries would be as follows:
Dr. Cash……………………..700, 000 Cr. Common Stock………….700, 000 However, in practice, many corporations may record the transaction this way: Dr. Cash……………………700,000 Cr. Common Stock at Par…………100, 000 Additional Paid-In Capital…..….600, 000
Contents:
Forms of business organization
Source of capital: owner’s equity Source of capital: debt
Fixed assets and depreciation
4.1 Forms of Business Organization
A rtnership is a business with the same features as a proprietorship, except that it is owned jointly by two or more persons, called the partners.
Corporation
Sole proprietorship
A sole proprietorship is a business entity owned by one individual, this is a simple form for a business organization.
Partnership
Additional paid-in capital & Other paid-in capital
Example:
To illustrate the issuance of stock, let us consider Loren Corporation, which received a charter from the state authorizing the issuance of 200,000 shares of $1 par value common stock. If 100,000 shares of this stock were issued at price of $7 per share and the proceeds were received by Loren Corporation, this financing transaction could be recorded in either of two ways. The most useful way from the standpoint of statement users would be:
Part 3 Accounting for Main Business Transactions
Task 4 Operating Preparation Stage
Mini Case:
If you are the leader of a company, you are required to decide the way to collect money or raise capital for your business, which way will you choose? Using bond or stock? The financial executives in an organization need to have extensive knowledge about the various means of raising money. Identifying the needs for new funds and acquiring these funds are part of the function known as financial management.
A corporation is a legal entity with essentially perpetual existence.
4.2 Source of Capital: Owner’s Equity
Preferred stock & Common stock
Paid-in capital & retained earnings
4.3 Source of Capital: Debt
A common source of debt capital is the issuance of bonds.
When an entity issues bonds, it assumes two obligations: 1. to repay the face amount, the principal. 2. to pay interest at a stated rate until the maturity date.