会计英语全套教学课件

1、What is Accounting?
Accounting is a special _l_an_g_u_age 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）
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
accounting element _会__计_要__素__
2. Complete the following sentences.
❖ 1)Accounting is a _s_pe_c_ia_l l_a_ng_u_age of business. ❖ 2) The purpose of accounting is to provide
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 ❖Net assets = Owner’s equity
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
5、the accounting elements are affected （相互影响） by each other . 6、The accounting equation must be in balance.(平衡）
❖Step 5、Homework:
❖ 1. Finish B. Reading Part 1 EX.1 and 2 ❖ 2. Read the text by heart
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.
❖ Kinds of liabilities: current liabilities and long-term liabilities
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.
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 政府机构,customers ,
顾客labor unions工会, and competitors对手
6、Useful expressions
❖ 1、Express 表示 ❖ 2、Equity are divided into liabilities and
owner’s equity.
divide into 把….分成….
eg: We will divide the students into three groups.
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
elements?
❖ The full form of accounting equation:
❖ Assets=Liabilities + Owner’s EquiLeabharlann Baiduy + Revenue - Expenses
Owner’s equity
❖ Definition: the residual interest in the assets of an entity that remains after deducting its liabilities.
_u_se_f_ul_in_f_or_m_a_ti_on to make _d_e_c_is_io_n_s _. ❖ 3) There are three basic accounting
elements :_a_s_s_et_s_ _li_ab_i_lit_ie_s and _o_w_ne_r_’s.equity ❖ 4)At all times, the accounting equation must be in
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 do we learn Accounting English?
❖What are the learning objectives of Accounting English?
_b_al_a_nc_e. ❖ 5)Equities are divided into l_ia_b_ili_ti_es and o_w_n_er_’s_e_q_u_ity_.
Step 4、Sum up:
1、The accounting purpose and elements.
2、Users of Accounting Information.
4、Three basic accounting elements
（会计的三个基本要素 ）
Assets
资产
Liabilities
负债
Owner’s equity 业主权益/所有者权益
They exist in every business entity.
Revenue 收入 Expenses 费用 Profits 利润
use them in the translation task.
❖ 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
❖ 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:
❖ Owner’s equity = assets – liabilities ❖ Owner’s equity = net assets
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 assets:current assets, fixed assets and intangible assets.
❖ Economic resources are referred to as assets and creditors’ equities are referred to as liabilities.
❖ Equities: creditor’s equity and owner’s equity
❖Is Accounting English difficult?
Suggestions for study
❖ Previewing the text is very important.
❖ 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》
❖ Economic resources = equities ❖ Economic resources =creditor’s equity + owner’s
equity ❖ Accounting equation: assets = liabilities + owner’s
equity
❖ four types of transactions that affect owner’s equity
▲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 Eg. We study hard in order to make a contribution to
Owner’s investments revenues
Owner’s equity
Owner’s withdrawals expenses
Part 2 Accounting Process
Step 1 Review
❖ 1.Who are the accounting users? ❖ 2.What’s the purpose of accounting ? ❖ 3.What are the basic accounting
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?
7、Read the phrases and text
8. Do some exercises: C to E or E to C
asset 资__产__ liability _负__债____
equity __权_益_
special language _特_别__的_言__语__
useful information_有__用_的__信_息 make decision_作__出_决__策_