会计基础双语经典教程课件.ppt

1、精品精品pptppt模板模板会计基础双语经典教程会计基础双语经典教程精品精品pptppt模板模板Describe forms of business organizations(企业组织的形式).Understand Business Activity(企业活动)Describe accounting and its goals and users(会计的目的和使用者).Identify users and uses of accounting.(会计的作用)精品精品pptppt模板模板Forms of Organizations企业的组织形式精品精品pptppt模板模板企业的概念 企业是一个

2、生产单位，它设立的目的是为了实现利润的最大化；其功能是把土地、劳动等人力资本和非人力资本等生产要素进行投入并转化为一定的产出。（新古典经济学的定义）企业企业精品精品pptppt模板模板Business organizations and non-business organizationsA business is one or more individuals selling products or services for profit.精品精品pptppt模板模板Businesses take one of three forms:sole proprietorship,partners

3、hip,and corporation.企业的三种组织形式：独资企业、合伙企业与股份公司精品精品pptppt模板模板A business owned by only one person.Legal requirements-file for a business license and register the business name.For accounting purposes,it is considered a separate entity,but,it is not considered a separate legal entity from its owner(unlim

4、ited liability).Profits are taxed on owners personal income tax return(个人所得税).精品精品pptppt模板模板独资企业是由某一所有者投资创办的企业，该所有者对企业的债务负有无限的责任，但他拥有企业所有的利润。l个人独资企业的财产归投资人个人所有l个人独资企业的出资人是一个自然人 l投资人以其个人财产对企业债务承担无限责任常见形式：个体工商户精品精品pptppt模板模板Owned by two or more people.Legal requirements-file for a business license and

5、 register the business name.Unlimited liability.Profits are claimed on partners personal income tax.There is usually an agreement in place,either written or oral,stating how profits and losses are shared.There are two types of partnerships.精品精品pptppt模板模板合伙企业是由两个或更多合伙人组建的经济实体l财产共有l责任无限 l利益共享常见形式：律师事务

6、所与会计师事务所精品精品pptppt模板模板A limited partnership includes a general partner(s)with unlimited liability and a limited partner(s)with limited liability with the liability restricted to the amount invested.普通合伙的合伙人均为普通合伙人，对合伙企业的债务承担无限连带责任。例如，甲、乙、丙三人成立的合伙企业破产时，当甲、乙已无个人资产抵偿企业所欠债务时，虽然丙已依约还清应分摊的债务，但仍有义务用其个人财产为甲

7、、乙两人付清所欠的应分摊的合伙债务，当然此时丙对甲、乙拥有财产追索权。精品精品pptppt模板模板 Limited liability partnership restricts partners liabilities to their own acts and the acts of the individuals under their control.This protects the innocent partner from the negligence of another partner,yet they are all still responsible for the pa

8、rtnerships debt.有限责任合伙企业由一个或几个普通合伙人和一个或几个责任有限的合伙人组成，即合伙人中至少有一个人要对企业的经营活动负无限责任，而其他合伙人只能其出资额为限对债务承担偿债责任，因而这类合伙人一般不直接参与企业经营管理活动。精品精品pptppt模板模板A separate legal entity.A corporation is responsible for its own acts and own debts.It can enter into its own contracts and can buy,own and sell property.It can

9、sue and be sued.File their own taxes and pay tax on its profits.精品精品pptppt模板模板股份公司即股份有限公司l股东与股票按规定向公司投入一定量的资本公司提供能证明其拥有该公司股份资本所有权的证书就是股票l常见形式：中国石油化工股份有限公司股份公司股份公司精品精品pptppt模板模板Sole ProprietorshipPartnershipCorporationBusiness EntityYes YesYesLegal entityNo NoYesLimited liabilityNoNoYesUnlimited life

10、NoNoYesBusiness taxedNoNoYesOne owner allowedYesNoYes精品精品pptppt模板模板Include not-for-profit and government organizations.Operate not for profit,but rather for goals such as health,education,religious services,and cultural and social activities.They do not have an identifiable owner.Are accountable to

11、taxpayers,donors,lenders,legislators,regulators and other continuants.精品精品pptppt模板模板You and a friend have developed a new design for mountain bikes that improves speed and performance by a remarkable 25%to 40%.You are planning to form a small business to manufacture and market these bikes.You and yo

12、ur friend are concerned about potential lawsuits from individuals who may become injured because of using the speed feature of the bikes with reckless abandon.What form of organization do you set up?精品精品pptppt模板模板You should probably form your business as a corporation if potential lawsuits are of pr

13、ime concern.The corporation form of organization would protect your potential property from lawsuits directed at the business,and would place only the corporations resources at risk.You should also examine the ethical and socially responsible aspects of starting a business where you anticipate injur

14、ies to others.精品精品pptppt模板模板Business Activity企业活动精品精品pptppt模板模板企业的条件：人、财、物l人力资源l各种房屋建筑物、办公用品、机器设备、原材料、产成品或商品等l财力 库存现金和银行存款“物”的计量精品精品pptppt模板模板l工业企业的物资流动现金、银行存款原材料在产品半成品产成品现金、银行存款l商品流通企业的物资流动 现金、银行存款库存商品现金、银行存款精品精品pptppt模板模板融资活动融资活动 所有者投入所有者投入(权益权益)非所有者投入非所有者投入(负债负债)融资融资 计划计划计划计划 融资即是一个企业的资金筹集的行为与过程。

15、也就是公司根据自身的生产融资即是一个企业的资金筹集的行为与过程。也就是公司根据自身的生产经营状况、资金拥有的状况，以及公司未来经营发展的需要，通过科学的预测和经营状况、资金拥有的状况，以及公司未来经营发展的需要，通过科学的预测和决策，采用一定的方式，从一定的渠道向公司的投资者和债权人去筹集资金，组决策，采用一定的方式，从一定的渠道向公司的投资者和债权人去筹集资金，组织资金的供应，以保证公司正常生产需要，经营管理活动需要的理财行为。织资金的供应，以保证公司正常生产需要，经营管理活动需要的理财行为。精品精品pptppt模板模板投资活动投资活动 购买资源购买资源(资产资产)融资融资 投资投资 投资活

16、动是指企业以自有的资产投入，承担相应的风险，以期合法地取得更多投资活动是指企业以自有的资产投入，承担相应的风险，以期合法地取得更多的资产或权益的一种经济活动。的资产或权益的一种经济活动。企业投资需要注意几个方面的问题：一、客观评估自身条件，要量力而行。二企业投资需要注意几个方面的问题：一、客观评估自身条件，要量力而行。二、认真研究投资环境。三、确定投资项目，要作好市场调查。、认真研究投资环境。三、确定投资项目，要作好市场调查。精品精品pptppt模板模板经营活动经营活动 销售产品和服务销售产品和服务 导致收入和费用导致收入和费用融资融资 投资投资经营经营精品精品pptppt模板模板投资投资融资

17、融资 资产资产 负债负债所有者权益所有者权益资产资产=负债负债+所有者权益所有者权益精品精品pptppt模板模板老王在社区内开了一家“王记”杂货店。刚开始的时候，老王，自己进货，老伴经营。为了将家里现金的收支和杂货店的现金收支分开，以计算杂货店的盈利情况，老伴的办法是将家里的钱和杂货店的钱分开放。很快，生意做起来了，老王发现资金不足，人手也不够，就邀请表弟陈青入伙，并请了一个伙计李平来看店。现在又如何区分老王家里的收支和杂货店的收支呢？这时候，李平的办法是，拿一个账本将杂货店每天收入和支出的现金记录下来。从上述例子中，我们要思考这样一个问题：为什么刚开始的时候老王只是把店里的钱和家里的钱分开放

18、就可以了，但陈青加盟并请了伙计后却要记账？精品精品pptppt模板模板这其实是信任的问题。老伴和老王是一家人，彼此信任，老伴只要把家里和店里的钱分开放，不要搞混就行。而老王、陈青、李平三方利益不同，这时候光靠信任是不够的，只有账本说了算。精品精品pptppt模板模板Accounting&Users of Accounting Information会计与会计信息的使用者精品精品pptppt模板模板穷酸族、卡奴、房奴各种各样的称呼被舆论加在了“80后”青年的身上。这一代青年面临着和他们的长辈完全不同的经济环境，也遭遇着前所未有的就业压力，许多人因为不善于理财而成为“月光族”。如今，他们中的一部分

19、人正努力从中挣脱出来，学着成为新时代的“账房先生”。精品精品pptppt模板模板Accounting is the language of business.It is the tool which communicates financial information with employees and publics.您知道吗您可以买一股麦当劳的股票，让自己成为该公司的股东！那么首先您需要了解该公司的财务状况和发展前景。只有认为麦当劳公司将继续走向成功，您才想要拥有该公司的股份。精品精品pptppt模板模板会计是对经济活动进行确认、记录、传递相关的、会计是对经济活动进行确认、记录、传递相关

20、的、可靠的、可比较的会计信息，为使用者制定决策服可靠的、可比较的会计信息，为使用者制定决策服务的信息系统。务的信息系统。Accountingis asystem thatIdentifiesRecordsCommunicatesinformation that isRelevantReliableComparableto help users make better decisions.精品精品pptppt模板模板 Identifying Business transactions Recording business transactions Reporting and Analyzing

21、business transactionsUsers making decisions精品精品pptppt模板模板 Internal Users External Users Managers Shareholders Officers Lenders Internal Auditors Customers精品精品pptppt模板模板Internal users are the individuals involved in managing and operating the company.To make a decision,key questions need to be answer

22、ed.Managers:How to reinforce internal control?How to make the plan for next period?.精品精品pptppt模板模板Internal ReportingManagerial accounting-aimed at serving the decision-making needs of internal users,to help internal users improve the efficiency and effectiveness of an organization in delivering prod

23、ucts or services by providing special purpose reports.精品精品pptppt模板模板External users-are not directly involved in running the business.Shareholders:Should I invest money to the company or not?Lenders:Should I lend money to the company or not?Suppliers:Should I sell goods to the company on credit?精品精品p

24、ptppt模板模板External ReportingFinancial Accounting-aimed at servicing external users.Its primary objective is to provide external reports called financial statements to help users analyse an organizations activities.精品精品pptppt模板模板Identify the users of TLC Daycares accounting information as internal(I)o

25、r external(E).Bank managerShareholders Toy supplierGovernment agencyCustomers 精品精品pptppt模板模板1.What is the major objective of accounting?2.Collect information about ethics and social responsibility of accounting.精品精品pptppt模板模板Revenue、Expense&Profit收入、费用与利润精品精品pptppt模板模板Revenue,often referred to as sa

26、les,is the amounts earned from selling products or services.精品精品pptppt模板模板Expenses are the costs incurred in generating or producing revenue.精品精品pptppt模板模板Profits,also called net income or earnings,is the amount that a business earns after subtracting all expenses necessary to earn revenues.精品精品pptp

27、pt模板模板Loss,also referred to as net loss,arises when expenses are more then revenues.精品精品pptppt模板模板Revenue expenses=net incomeA net income(profit)happens when the revenue is greater then the expenses.Revenue expenses=net lossA net loss happens when the expenses are greater then the expenses.精品精品pptpp

28、t模板模板Jill sell pens to students for$3.Jill pays$1 for the pens.Jill sells 200 pens.Did Jill make a profit or did Jill earn a loss?精品精品pptppt模板模板Jill sells 200 pens for$3 each giving her a revenue of$600.Jill buys these pens for$1 each,so 200 pens at$1 each equals$200 in expenses.Revenue600Expenses 2

29、00Income400精品精品pptppt模板模板Bill cuts lawns during the summer.Last summer Bill cut 200 lawns at$20/lawn.Bill purchased a lawnmower for$1200 and a few other lawn tools for an additional$150.Bill also has his buddy Jeff help him out on 43 lawns and paid him$10/lawn.Bill purchased$1000 in gas and oil for

30、his equipment over the summer.精品精品pptppt模板模板Last summer Bill cut 200 lawns at$20/lawn.l200 X$20=$4000精品精品pptppt模板模板Bill purchased a lawnmower for$1200 and a few other lawn tools for an additional$150.Bill also has his buddy Jeff help him out on 43 lawns and paid him$10/lawn.Bill purchased$1000 in gas and oil for his equipment over the summer.$1200+150=1350 for equipment$10 X 43=430 for wages$1000 for gas1350+430+1000=$2780精品精品pptppt模板模板Revenue4000Expenses2780Profit1220Bill has a PROFIT of$1220!精品精品pptppt模板模板.3.AssignmentsChapter 1Accounting Assignment 1.doc(1-6题)