会计英语课件

Different expressions about “ 企业” in English Business Enterprise Firm
Company Corporation
Step One Lead –in the new lesson
Read Part I and answer the following questions:


four types of transactions that affect owner’s equity
Owner’s equity Owner’s withdrawals
Owner’s investments
revenues
expenses
Part 2 Accounting Process
UNIT ONE Financial Position and Accounting Equation
Financial position: economic resources belonging to a company and the claims (equities) against those resources at a point in time. Economic resources = equities Economic resources =creditor’s equity + owner’s equity Accounting equation: assets = liabilities + owner’s equity

Economic
resources are referred to as assets and creditors’ equities are referred to as liabilities.

Equities: creditor’s equity and owner’s equity
5、the accounting elements are affected （相互影响） by each other . 6、The accounting equation must be in balance.(平衡）
7、Read the phrases and text
8. Do some exercises:
Assets
Definition : probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events; economic resources owned by a business that are expected to benefit future operations. Kinds of assets:current assets, fixed assets and intangible assets.
Revenue 收入 Expenses 费用 Profits 利润
5、Accounting equation
资产 = 负债 + 所有者权益 Assets = Liabilities+ Owner’s equity

= equal
+ plus
-
minus
Assets - Liabilities = Owner’s equity
2. Complete the following sentences.
special ____ 1)Accounting is a _____ language of business. 2) The purpose of accounting is to provide decisions ___________ to make ________. useful information 3) There are three basic accounting owner’s elements :______ ______ and _____.equity assets liabilities 4)At all times, the accounting equation must be in _____. balance 5)Equities are divided into liabilities and owner’s equity _____ _________.

Account 账户 asset account 资产账户 Accounting 会计（学）I majored in accounting. Accountancy 会计工作、会计学 Accountant 会计师 I want to be an accountant.

Bean Counter 数豆子的人
asset 资产 ____
权益 equity ____ 负债 liability _______
C to E or E to C
special language _________ 特别的言语
有用的信息 make decision_______ useful information_______ 作出决策 会计要素 accounting element ________
顾客labor
政府机构,customers
,
unions工会, and competitors对手
4、Three basic accounting elements
（会计的三个基本要素 ）
Assets Liabilities Owner’s equity
资产 负债 业主权益/所有者权益
They exist in every business entity.
Net
assets = Owner’s equity
6、Useful expressions
表示 2、Equity are divided into liabilities and owner’s equity.
1、Express
divide into 把….分成…. eg: We will divide the students into three groups. 3、the third can be calculate (compute ) . 计算出 来 4. Under the business entity principle 在企业实体原则下
1、What is Accounting?
Accounting is a special _____ language of business.
会计是一种特殊的商业用语。
2、What is the purpose of the
accounting?
The purpose of accounting is to provide useful information for different users in order to make their decisions.(作出决定） ▲provide sth… for sb.…为某人提供某物 Eg. Our school often provides delicious food for us . ▲in order to 目的/为了

Step 4、Sum up: 1、The accounting purpose and elements.
2、Users of Accounting Information.
Step
5、Homework:
1.
Finish B. Reading Part 1 EX.1 and 2 2. Read the text by heart
Eg. We study hard in order to make a contribution to the society
3、Users of Accounting Information(会计信息的使用者）
Owners 业主,managers经理 ,creditors
债权人,
governments agencies
Step 1 Review
1.Who
are the accounting users? 2.What’s the purpose of accounting ? 3.What are the basic accounting elements?
The
full form of accounting equation: Assets=Liabilities + Owner’s Equity + Revenue - Expenses
WELCOME!
Haven’t
seen you for some
time!
会计英语
Accounting English
罗定市中等职业技术学校 李金梅
Why
Байду номын сангаас
do we learn Accounting English?
What
are the learning objectives of Accounting English?
Liabilities
Definition:
probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. Kinds of liabilities: current liabilities and long-term liabilities
1.Accounting is a special _____ of business. 2.What is the purpose of accounting? 3. Who are the accounting users?（使用者) 4.What are three basic accounting elements?
Owner’s equity
Definition:
the residual interest in the assets of an entity that remains after deducting its liabilities. Owner’s equity = assets – liabilities Owner’s equity = net assets
UNIT
1
An Introduction to Accounting
Learning Objectives
Explain the definition of accounting; Understand the basic function of accounting; As certain the users of accounting information and know why they need the information; Understand the types of accounting information; Have a general idea of the professional fields of accounting and their duties. Learn the accounting terms in this chapter and use them in the translation task.
Is
Accounting English difficult?
Suggestions for study
Previewing
《An
the text is very important.
English –Chinese Dictionary of Accounting》，《英汉双解财会词典》