澳洲会计也疯狂课件.ppt
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- 澳洲 会计 疯狂 课件
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1、 Accounting principles is a course that introduces students to the fundamentals of financial accounting and managerial accounting.Financial accounting is the field of accounting that provides economics and financial information for external users,such as investors and creditors.Managerial accounting
2、 provides economic and financial information for internal users,for instance marketing managers,production supervisors,finance directors and company officers.This course deals mainly with accounting cycle,recording process,accounting for merchandising,financial statement analysis,job order cost acco
3、unting,process cost accounting,cost-volume-profit relationship,budgetary planning,and performance evaluation.会计定义拼音:kui j 英语:accounting词典定义:监督和管理财务的工作,主要内容有填制各种记账凭证,处理账务,编制各种有关报表等。担任会计工作的人员。专业定义:会计是以货币为主要计量单位,采用一系列专门的方法和程序,对经济交易或事项进行连续、系统、综合地核算和监督,提供经济信息,参与预测决策的一种管理活动会计是对一个单位的经济活动进行确认、计量和报告,作出预测,参与决
4、策,实行监督,旨在实现最佳经济效益的一种管理活动。会计可分财务会计和管理会计两部分。财务会计:编制财务报表,为企业内部和外部用户提供信息。财务会计的信息是提供广泛的用户。其重点在于报告财务状况和营运状况。管理会计:主要是对企业的管理层提供信息,作为企业内部各部门进行决策的依据。没有标准的模式、不受会计准则的控制。会计的职能主要是反映和控制经济活动过程,保证会计信息的合法、真实、准确和完整,为管理经济提供必要的财务资料,并参与决策,谋求最佳的经济效益。会计的要素 1.资产(Asset)2.负债(Liability)3.所有者权益(Owners Equity)4.利润(Profit)My feel
5、ing on Accounting English Accounting language is one of the skills that we need to have when.we practice daily accounting in business.My feeling of Accounting English is that the language is accurate and specific.However,it is also a little bit hard for me to learn it.Accounting language should be s
6、pecificly accurate,because transactions that occur in business should be recorded clearly.It requires the users must be extremely careful when preparing any reports or recording any transactions in businesses.The use of language in Accouting is also required to be understandable.Accounting reports a
7、re often quit complex and contain specialised terminology.As one of the accounting characteristics required,the reports are prepared in such a fashion that non-accountants are able to understand their meaning.As we know,accounting involves in daily operations and decision-making in business,so the t
8、erms of the language should be clearly understood by the decision-makers.Finding an Good Job in Australia with an Accounting MajorFinding an Good Job in Australia with an Accounting Major Many Chinese students go to Australia to study Masters of Accounting in the hope of obtaining permanent residenc
9、y.One they have obtained permanent residency they have the daunting task of finding a job.Below I discuss how many accounting organisations recruit staff.Every organisation is different,and the recruitment process is run by people,not computers,so there is a human element in the employment process!R
10、ecruitment on campus Some organisations will go onto campus,interview final year students(sometimes in earlier years)and offer jobs dependent upon satisfactory completion of the course.In particular,the larger international accounting firms will do this:so do a few larger corporations and some gover
11、nment departments.There is usually a lot of competition for these jobs,and many students apply without realising that they could be closing off other options.account 账户、科目 account payable 应付账款 account title/accounting item 会计科目 accounting document/accounting voucument 会计凭证 accounting element 会计要素 ac
12、counting entity 会计主体 accounting entries 会计分录 accounting equation/accounting identity 会计恒等式 Arthur Andersen Worldwide 安达信全球 assets 资产 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report/accounting statement 会计报表 accounting standard 会计准则 accounting time perio
13、d concept 会计分期 accounts receivable/receivables 应收账款 accrual-basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense/expense not allocated 待摊费用 annual statement 年报 balance 余额 balance sheet 资产负债表 begainning balance/opening balance 期初余额 capital 资本 capital expenditure 资本性支出 capital s
14、hare 股本 capital surplus 资本公积 cash 现金 cash in bank 银行存款 cash journal 现金日记账 cash on hand 现金 cash system(basis)of accounting/cash-basis princi 收付实现制 certified practicing accountant 注册会计师 comparability principle 可比性原则 compound journal entry 复合分录 conservatism(保守)principle/the prudence(稳健)prin 谨慎性原则 consi
15、stency principle 一贯性原则 contingent assets 或有资产 contingent liabilities 或有负债 cost accounting 成本会计 credit balance 贷方余额 credit side 贷方 current investment 短期投资 debit balance 借方余额 debit side 借方 deferred assets 递延资产 deferred liabilities 递延负债 Deloitte Touche Tohmatsu 德勤 depreciable life 折旧年限 depreciation exp
16、ense 折旧费用 depreciation rate 折旧率 descriptions 摘要 double entry 复式记账 double-entry book-keeping 复式簿记 exchange gain 汇兑收益 exchange loss 汇兑损失 expenses/charges 费用 factory overhead/manufacturing expense 制造费用 financial accounting 财务会计 employee benefits payable 应付福利费 ending balance 期末余额 Ernst&Young Internation
17、al 安永国际 estimateld scrap value 估计残值 financial expense 财务费用 fiscal year/accounting periods 会计年度 fixed assets 固定资产 floating assets/current assets 流动资产 floating liabilities/current liability 流动负债 general ledger 总分类账 going-concern basis 持续经营 goodwill 商誉 historical cost 历史成本 historical cost principle 历史成
18、本原则:income statement/profit and loss statement 利润表 损益表 income tax 所得税 intangible assets 无形资产 international accounting 国际会计 KPMG International 毕马威国际 liabilities 负债 liability dividend/dividend payable 应付股利 long-term investment 长期投资 long-term liabilities 长期负债 management accounting 管理会计 management expen
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