会计英语概述课件.ppt

1、实用会计英语/Practical Accounting English会计英语Accounting English实用会计英语/Practical Accounting English 01 教材及参考教材教材及参考教材1 1、上海财经大学出版社、上海财经大学出版社会计英语会计英语第四版、第第四版、第三版三版 叶建芳叶建芳 孙红星孙红星 2 2、清华大学出版社，、清华大学出版社，会计专业英语会计专业英语（第二（第二版）黄东坡版）黄东坡 1-1实用会计英语/Practical Accounting English1.会计学基础会计学基础（英文第英文第9 9版），版），美美 罗伯特罗伯特安东尼安东

2、尼等著，清华大学出版社等著，清华大学出版社2.财务会计财务会计（英文第（英文第6 6版），版），美美 沃特沃特哈里森、查哈里森、查尔斯尔斯亨格著，清华大学出版社亨格著，清华大学出版社3.中级会计中级会计（英文第（英文第1212版），版），美美 基索等著，机械基索等著，机械工业出版社工业出版社实用会计英语/Practical Accounting English1.立信英汉财会大词典立信英汉财会大词典，陈今池，立信会计出版社陈今池，立信会计出版社2.英汉双解财会词典英汉双解财会词典（新版）（新版）【英英】科林科林（Collin S.M.H.Collin S.M.H.）著；唐运冠译著；唐运冠译实用

3、会计英语/Practical Accounting English1.立信英汉财会大词典立信英汉财会大词典，陈今池，立信会计出版社陈今池，立信会计出版社2.英汉双解财会词典英汉双解财会词典（新版）（新版）【英英】科林科林（Collin S.M.H.Collin S.M.H.）著；唐运冠译著；唐运冠译实用会计英语/Practical Accounting English 02 教学过程说明教学过程说明教学过程中的中西方会计差异的比较：教学过程中的中西方会计差异的比较：1 1、会计核算形式的差异、会计核算形式的差异2 2、货币的时间价值观念、货币的时间价值观念3 3、具体科目设置、具体科目设置4

4、4、中西方具体会计准则、中西方具体会计准则1-1Contents【Unit】2 21 13 34 4【LESSON】【LESSON】Recording Transactions【LESSON】Adjusting the Accounts,Preparing the Statements,and Completing the Accounting Cycle【LESSON】Accounting for cash,Trading Securities and Receivable011-3 An Introduction to Accounting实用会计英语/Practical Accounti

5、ng English1、transaction n.交易；处理Related transactions 关联交易Transactions cost 交易成本Business transactions 经济业务；商业交易2、accounts n.帐目；会计账户；会计账簿Accounts manager 会计部经理Accounts receivables 应收账款Accounts payable应付账款Accounts department 会计部3、Statements n.报告；报表Accounting statement 会计报表=financial statement=statements

6、Financial statements analysis 财务报表分析Combination statements 汇总报表；合并报表Suppliers statements 供应商对账单实用会计英语/Practical Accounting English4、Trading securities证券交易=Trading of Securities5、receivable a.可接受的 n.应收账款Accounting receivable 应收账款 Notes receivable 应收票据Receivable turnover 应收账款周转率Contents【Unit】6 65 57 7

7、8 8【LESSON】【LESSON】Long-term Assets:Investments,Fixed Assets,Natural Resources and Intangible Assets【LESSON】Current and Long-Term Liabilities【LESSON】Owners Equity011-3 Inventories and Cost of Goods Sold实用会计英语/Practical Accounting English6、inventory n.存货 Inventory cost 存货成本Zero inventories 零库存（JIT)Ta

8、ke inventory 实地清点盘存Inventory system库存系统 盘存制度7、assets n.资产Current assets 流动资产Fixed assets固定资产Intangible assets 无形资产Total assets 总资产Contents【Unit】9 9【LESSON】011-3 Statements of Cash Flows2022-8-10Chapter 1An introduction to accounting2022-8-10Learning objectivesnUnderstand an information system of acc

9、ountingnApply generally accepted accounting principlesnUnderstand financial statementsnUse these accounting elementsnUse the accounting equationnUnderstand accounting and its environment2022-8-10Main contentsn1.1 accounting is an information systemn1.2 forms of organizationn1.3 the framework for the

10、 preparation and presentation of financial statementsn1.4 understanding of financial statementsn1.5 accounting and its professionn1.6 accounting elements and using the accounting equationn1.7 ethics in accounting2022-8-101.1 accounting is an information systemnAccounting The system that measures bus

11、iness activities,processes information into reports and communicates these findings to decision makersnBookkeeping The part of accounting that records transactions and eventsnUsers of accounting information Investors and creditors,government,labor unions,and general public Accounting information1、Pr

12、ocess vt.处理；处理；加工加工 n.过程过程，步骤；程序；，步骤；程序；process management 过程管理;流程管理;进程管理;程序管理in the process of 在的过程中production process 生产流程2、findings n.发现，调查结果；检验发现的发现，调查结果；检验发现的情况（复数）情况（复数）3、bookkeeping n.记帐，记帐，簿记，簿记，登录账目；簿记登录账目；簿记学学Commercial bookkeeping 商业薄记;商业簿记bookkeeping operation 簿记操作double-entry bookkeepin

13、g 复式簿记2022-8-102022-8-10Decision MakingEconomic EventsReports Exhibit 1-1 Financial statements report accounting information about resources,earning prospects,expected cash collections,incurred expenses,repayment ability,tax collection and negotiating wage agreements.2022-8-101、Economic Transactions

14、=Economic Events =Business Transactions=Business Events.2、creditor n.债权人；债主；贷方，贷方金额债权人；债主；贷方，贷方金额 Trade creditor 应付账款 销货客户 Term creditors 短期负债 creditor right 债权3、earning n.收入，收益收入，收益 earning capacity 盈利能力 expected earning 预期收益4、prospect n.预期；前途预期；前途5、expected a.预期的预期的 expected return 预期收益 expected v

15、alue 期望值6、incurred v.招致，遭受招致，遭受 Incurred expense 发生的费用；引致的开支2022-8-107、repayment n.偿还偿还 loan repayment 贷款偿还 extended repayment 延期还款 repayment period 还款期 repayment of principle 偿还本金8、tax collection 征税征税 tax revenue collection 税收征管 Levy tax=levy on 征收9、negotiation n.谈判；转让谈判；转让 business negotiation 商务谈

16、判 contract negotiation合同谈判2022-8-101.2 forms of organizationnSole proprietorship Owned by one individual Not a legal entity,unlimited liabilitynPartnership Differ from a sole proprietorship in that it has more than one ownernCorporation Incorporated under local law as a separate entity Limited liabi

17、lity,shares or stock2022-8-101、sole a.唯一的，单独的唯一的，单独的 Sole agent 独家代理2、proprietorship n.n.所有权所有权sole proprietorship 独资企业;vested proprietorship 投入资本proprietorship certificate 所有权证明书land proprietorship 土地所有权proprietorship deal 产权交易3、entity n.实体；本质实体；本质 Business entity 企业实体 Accounting entity 会计主体；会计单位 E

18、xternal entity 外部实体2022-8-103、liability n.责任；负债责任；负债 Liability company有限公司 Limited liability 有限责任 Limited liability company 股份有限公司4、有限责任公司、有限责任公司（LLC)limited liability company 股份有限公司 limited liability company=incorporated company Example:BYD CO.LTD5、partnership n.合伙，合股；合伙企业，合股经营公司合伙，合股；合伙企业，合股经营公司 I

19、n partnership with 和.合伙（合作）Trading partnership 经营合伙人；运营合资人 Partnership enterprise 合伙企业；合资企业 Limited partnership 普通合股公司；有限责任合伙公司6、Incorporated a.合并的，组成法人组织合并的，组成法人组织的 Incorporated company 股份有限公司2022-8-101.3 the framework for the preparation and presentation of financial statementsnThe need for a harm

20、onization of accounting standards Different countries have different accounting models International accounting standard committee(IASC)International accounting standard board(IASB)2022-8-101、presentation n.展示，描述；报告，报送2、harmonization n.和谐 harmonization mechanism 协调机制3、IASC（International Accounting S

21、tandard Committee)IASB(International Accounting Standard Board)International Accounting Standards Convergence 国际会计准则趋同2022-8-10nFramework for the preparation and presentation of financial statements Objectives of financial statements and underlying assumptions Qualitative characteristics of financia

22、l statements Elements of financial statements Concepts of capital and capital maintenance2022-8-101、Underlying a.潜在的；优先的，根本的underlying assets 标的资产 underlying retention 自负额2、assumption n.假设，假定3、qualitative a.定性的，性质上的2022-8-10nSome important principles(1)Business entity principle Objectivity principle

23、 Cost principle Going concern principle Monetary unit principle Time period principle2022-8-10nSome important principles(2)Revenue recognition principle Matching principle Full disclosure principle Consistency principle Materiality principle Conservatism principle2022-8-10Business entity principleEa

24、ch entity must keep accounting records and prepare reports that distinct from those owner and other entity,also know as separate entity principle,Objectivity principleTransaction must be recorded based on independent,unbiased and verifiable evidence.Cost principleAll transaction based on cash amount

25、 receive or paid，also known as historical principleGoing concern principleUsers of financial statement assume that record reflect business is going to continue its operations as oppose to being closed or sold unless information is provided to the country2022-8-10Monetary unit principleTransactions a

26、re recorded based on a common currency and not just for change a value.Time period principleAn entitys activities are divided into specific time periods,such as a year，and reported on that basis.Also known as the Periodicity PrincipleRevenue recognition principleRevenue and related expenses are reco

27、rded when realized regardless of when cash is accurally received or Paid.Also known as the Realization PrincipleMatching principleRevenues and Expenses must be allocated to the period in which they were actually created2022-8-10Full disclosure principle Financial statements(including the notes)must

28、report all relevant information about the operations and financial position of the entityConsistency principleAn entity must use the same accounting methods period after period so that the financial statement of succeeding periods will be comparable.Materiality principleAn amount may be ignored if i

29、ts affect on the financial statement is not important to the users;also called cost-to-benefit constraintConservatism principle The least optimistic estimate should be selected when two estimate of amounts to be received or paid are about equally likely;it is better to understate than overstate valu

30、es.2022-8-101、unbiased a.公正的，无偏见的2、verifiable a.可证实的，可检验的3、opposed a.相反的，敌对的as opposed to 与.截然相反，对照4、Monetary unit principle=Monetary measuring unit assumption 货币计量单位假设5.Common currency 共同货币，统一货币Common currency area共同货币区In common currency 通用的2022-8-101.4 understanding of financial statementsnBalance

31、 sheet Assets(tangible and intangible)Liabilities Owners equitynIncome statement Income revenue and gain Expense The income statement lists revenues and expenses and shows net income or net loss for a period of time,such as a month,or a year.Net income(Net loss)=Revenue-ExpensenThe IASBS Framework d

32、efines income as follows:Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities,that result in increase in equity,other than those relating to contributions from equity participants.The definition of income e

33、ncompasses both revenue and gains,and revenue arises in the course of ordinary activities of an enterprise and is referred to by different names,such as sales,fees,interest,dividends royalties and rent.2022-8-101、in the form of 以样的形式2、Inflow n.流入；vi.流入；货币回笼cash inflow 现金流入;现金流入capital inflow资本流入;资金流

34、入3、result in 导致，结果是4、relate to 涉及，有关5、encompass vt.包含6、dividends n.股息，股利；红利Accrued dividends 应计股利;应计股息Growth Dividends 增长分红;增长红利Double Dividends双重红利;双红利scrip dividends票据股利;负债股利Dividends Preference 优先分红权Deferred dividends 递延股息;递延股利Bond dividends 债券利息 Interim Dividends 期中股息7、royalties n.版税；稿酬royalties

35、 fees 专利费fees royalties特许权使用管理费royalties payable 应缴版权费;2022-8-10nExpense are decreases in economic benefits during an accounting period in the form of outflows or depletions of assets or incurrence of liabilities that result in decreases in equity,other than those relating to distributions to equity

36、 participants.1、depletion n.消耗；损耗2、incurrence n.招致；遭受Cost incurrence 成本流入net incurrence of liabilities 发生的负债净额2022-8-102022-8-10nStatement of owners equity/Statement of retained earnings Exhibit 1-3,Example 1-1nCash flow statement Reports cash inflows and outflows in three groups:operating activitie

37、s,investing activities,and financing activities2022-8-10DifferenceType of Business organizationSole proprietorshipPartnershipCorporationEquity section on the balance sheet is calledOwners equityPartners equityShareholders equtiyDistributions to owners are called?Withdrawals WithdrawalsDividendsWhen

38、managers are also owners,their salaries are normally:Not an expenseNot an expenseAn expenseExhibit 1-3Example1-1nPreparation of the income statement,statement of owners equity and balance sheet.n2022-8-101、firm n.公司；商号公司；商号 adj.坚定的；牢固的；严格的；结实的坚定的；牢固的；严格的；结实的Old Firm 老字号firm price确定报价;实盘brokerage fir

39、m 经纪商;经纪公司=brokerage housebrokerage n.佣金；回扣；中间人业务trading firm 贸易公司;商行Collective firm集体企业;合作企业 The Firm律师事务所Accounting Firm 会计师事务所2、Rental n.租金收入，租金租金收入，租金3、operating expense经营费用，事业费经营费用，事业费=business expenses=overhead expense overhead n.经常费用经常费用statement of operating expense营业费用表;营业费用明细表indirect oper

40、ating expense 间接经营费用2022-8-102022-8-102022-8-10 1、supplies n.物资；物料物资；物料Supplies inventory 物料盘存；用品盘存Consumable Supplies消耗品 The cash flow statement reports cash receipts and payments as well as cash inflows and outflows in three groups:operating activities,investing activities,and financing activities

41、.The cash flow statement will be explained in Lesson 9 2、receipts n.收到的款项，进款；收据；收条收到的款项，进款；收据；收条advance receipts预收款项;预收款Ordinary receipts经常收入temporary receipts暂收款2022-8-101.5 accounting and its professionnAICPA Institute of Certified Public AccountantsnCICPA Chinese Institute of Certified Public Acc

42、ountingnDifferent classifications Financial accounting,managerial accounting,tax accounting Financial,managerial,taxation,accounting Private accountants,public accountants,government accountants2022-8-101、managerial adj.管理管理 管理的，管理人员的管理的，管理人员的Managerial Competency 管理职能=Managerial Functions 管理职能manag

43、erial accounting=management accounting管理会计2、taxation n.课税，征税；税款课税，征税；税款taxation payment 税款taxation bureau税务局Taxation costs 纳税成本Taxation Management税务管理;税收管理 2022-8-102022-8-101、private accounting 专任会计师，专任会计人员专任会计师，专任会计人员2、employer n.雇主雇主 employee n.雇员，人业员工雇员，人业员工3、general accounting 普通会计普通会计General a

44、ccounting office美会计总署缩GAOGeneral accounting report 会计总报告General accounting system通用会计制度4、budgeting n.预算编制预算编制Budgeter n.预算编制人Budgeting system预算编制制度Budgeting process 预算编制过程Budgeting technique预算编制方法5、accumulate v.积累，累积。6、federal a.联邦的；同盟的7、municipal a.市政的；市的。2022-8-101.6 accounting elements and using

45、the accounting equationnWhat is accounting equation Accounting elements Assets=liabilities+owner”s equity Net income(net loss)=revenues expenses Assets=liabilities+owner”s equity+(revenues-expenses)2022-8-10nEffects of transactions on the accounting equation Every transaction affects at least two it

46、ems in the accounting equation The accounting equation remains in balance after each transaction Revenues and owner investments increase owners equity Example 1-2 Example1-2 Effects of transactions on the accounting equation and preparation of financial statements.Hilary Clapton,the owner of a profe

47、ssional practice,first creates a table like the one in Example 1-2.She then use the results to calculate net income earned during the month of May,her first month of operations.The following events occur during its first month,A.Hilary invested$50,000cash into the business.she also invest 10,000 equ

48、ipment.B.She pay rent$1,600 for the month.C.She purchased$12,000 equipment on account.D.She earned$2,000 revenue and received the cash.E.She earned$7,000 revenue on account.F.She paid$8,000 cash to purchase equipment.G.She paid$2,400 cash for salary.H.She collected$5,000 from her client.(See Transac

49、tion E).I.She paid$12,000 for her account owned(See transaction C)J.She withdrew$500 cash for her personal use.2022-8-101、on account 赊帐；分期付款赊帐；分期付款=on crediton call account 透支帐户 on no account 决不on any account 无论如何on that account 由于那个缘故2022-8-102022-8-101.7 ethics in accountingnSome basic ethical sta

50、ndards Integrity Confidentiality Competence objectivity2022-8-102022-8-10Vocabulary（1）nAccountingnBookkeepingnRelevancenObjectivitynFeasibilitynIncome statement/Profit and loss accountnBalance sheetnCash flow statementnAssetnliability2022-8-10Vocabulary（2）nOwners equity/CapitalnRevenuenExpensenIncom