财经英语unit6Accounting and Bookkeepingppt课件.ppt

Unit6AccountingandBookkeeping,Englishforfinance,1,PartIReadingandTranslating,Task1MatchthefollowingabbreviationswiththecorrespondingfullnamesandthentranslatethemintoChinese.,AAAA.CertificateinManagementAccountingF.美国会计学会APBB.GenerallyAcceptedAccountingPrinciplesH.会计原则委员会CIAC.FinancialAccountingStandardBoardG.注册内部审计师CPAE.StatementsofFinancialAccountingStandardsJ.注册会计师CMAF.AmericanAccountingAssociationA.管理会计证书FASBG.CertifiedInternalAuditorC.财务会计准则委员会GAAPH.AccountingPrinciplesBoardB.一般公认会计原则SFASJ.CertifiedPublicAccountantsE.财务会计准则报表,1.F,2.H,3.G,4.J,5.A,6.C,7.B,8.E,2,Task2ScanPassageAandfindtheanswerstothefollowingquestions.,1.Whatisthemainpurposeoftheaccountingsystems?,2.Whataretheelementsofinternalcontrol?,Theyaredesignedmainlytoprovideinformationthatmanagersandoutsiderscanuseindecisionmaking.,Itistoprovidemanagersandoutsiderswithinformationthatcanbeusedindecisionmaking.Assetprotectionandinternalauditing.,3,Task3ReadPassageAandjudgewhetherthefollowingstatementsareTUREorFALSE.Putatick()intherelatedbox.,4,Task4WatcheachofthetermsinColumnAwithitsappropriatedefinitionincolumnB.,ColumnA,ColumnB,SuppliersShareholderstaxreturnAssetFidelityPayrollAuditingreimbursement,anythingownedbyanindividualorbusinessthathascommercialorexchangevalueb.arepayment(ofaspenderorofmoney)c.alistofemployeesandtheamountofwagestobepaidtothemd.apersonorfirmthatprovidessomething,esp.goodse.anofficialexaminationoftheaccountsofabusinessorsocietyf.truthfulnessg.astatementfilledinbythetaxpayerh.apersonwhoownssharesinacompany,d,a,b,c,e,f,g,h,5,Task5CompletethefollowingstatementsaccordingtoPassageA.,Thepurposeofaccountingsystemsare:(1)toprovideinformationthatmanagerscanuseindecisionmaking(2)toproduceoperatingdocuments(3)toprotectthecompanysassets(4)toprovidedataforcompanytaxreturns(5)toprovidecostdata,2.Theaccountingorganizationisresponsibleforpreparingdocumentsthatcontaininstructionsforavarietyoftasks,3.Internalcontrolscontains:(1)reducingthechancesoflossofassetsorofunobservedthefts(2)seeingwhetherprescribeddatahandlingandassetprotectionproceduresarebeingfollowed,6,Task6Fillintheblankswiththewordsorexpressionsgivenbelow.Changetheirformswherenecessary.,conformtoservethepurposegobeyondimposedivisionalonbehalfofinternalproceduredivergefromadministrative,Anauditorisamemberofstaffwhoauditstheaccountsofthecompanyheworksfor.2.Ifyouhaventgotcash,acreditcard.3.Iamwritingtheshareholders.4.Thecustomsa10%taxincreaseonluxuryitems.5.Theirbusinessintereststheiraims,andfinallytheyhadtosellthecompany.6.Onceyouhavebecomeamemberofthestaff,youmustthecompanysregulations.7.Accountingreferstotheorderlystepstakenbyaccountingstaffinkeepingproperfinancialrecords.8.Thepriceourmeans;wesimplycouldntafford.9.Ancostisabusinessexpensethatsrelatedtothecompanyasawholeinsteadofonespecificdepartment.10.Thecalculationofincomemustconsidertransactionsthatoccurbetweendiversions,andbetweenthediversionandcorporateheadquarters.,cedure8.wentbeyond9.administrative10.divisional,7,Task7CompletethefollowingsentencesbytranslatingthepartsgiveninChinese.,Thefunctionofaccountingis（把有用的信息提供给人们）tohelpthemmakebetterdecisions.（制作凭证）isoneofaccountingsmostimportantjobs.3.Thesedataareextremelyusefulin（完成公司税务报表）.4.Nowadaysalltheaccountingstaffhavelearnedhowto（通过电子计算机处理数据）.5.Oneofaninternalauditorstasksistoseewhether（资产保护制度）arebeingfollowed.,1.toprovideusefulinformationtopeople2.Dcessdatathroughelectroniccomputers5.theassetprotectionprocedures,8,Task8TranslatethefollowingparagraphsintoChinese.,Paragraph1,Accountingisasystemofgathering,summarizing,andcommunicatingfinancialinformationforabusinessfirm,government,orotherorganization.Accounting,alsocalledaccountancy,enablesdecisionmakerstointerpretfinancialinformationandusetheresultsinplanningforthefuture.Forexample,suchdatatellexecutiveswhichproductsordepartmentsaredoingwellandwhichpoorly.,会计是企业、政府或其他机构收集、总结、交流财务信息的系统。会计使决策者能解释财务信息并利用其结果计划未来。例如，这些数据可以告诉企业管理者哪些产品和部门做得好，哪些差劲。,9,Paragraph2,Businesspeopleoftencallaccountingthe“languageofbusiness”becausetheyuseaccountingdataincommunicatingaboutafirmsactivities.Informationprovidedbyaccountantshelpsmanagersandotherexecutivesunderstandtheresultsofbusinesstransactionsandinterpretthefinancialstatusoftheirorganization.Withthisknowledge,managerscanmakedecisionsaboutsuchmattersasproduction,marketing,andfinancing.Charities,churches,colleges,governmentagencies,andothernonprofitorganizationsalsouseaccountingtokeeptrackoftheirfinancialsituation.,经商者常把会计称作“商业语言”，因为他们交流公司活动时使用会计数据。会计师提供的信息帮助经理和其他管理人员理解商业交易的结果，了解公司的财务状况。了解这些情况后，经理们可以就生产、营销和财务方面的事项做出决策。慈善机构、教会、大学、政府部门和其他非盈利性组织也利用会计来记录他们的财务状况。,10,Task9CompletethefollowingstatementsaccordingtoPassageB.,Abusinesshasassetsof￥150000000andliabilitiesof￥70000000.itsownersequitymaybe.2.Thereportofacompanysassets,liabilitiesandownersequityiscalleda.3.Thepurchaseofamachineonaccountwillanassetandmeanwhilealiability.4.Thepurposeofthetrialbalanceistolistalltheaccountswith.,80000000yuan(RMB)balancesheet3.increase;increase4.theirbalances,11,Double-entrybookkeepingisasystembywhicheach(1)hastwosides,a(2)sideanda(3)side,andeach(4)isenteredtwice,asadebitinoneaccountandasacreditinanother.Theruleis:debitthereceiver,creditthe(5).Everydebitmusthaveacorrespondingcreditandeverycredita(6).Ifallthe(7)havebeencorrectlymade,thetotalofallthedebitsmustatanytimeequal(8).Anaccountingequationisanexpressionoftherelationshipbetweenthe(1)and(2)and(3)ofanenterprise.ItisstatedasAssets=(4)+(5).Thetwosidesmustalways(6).Abalancesheetisastatementshowingthe(1)ofabusinessata(2),usuallyattheendofthefinancialyear.Anincomestatement,alsotermedaprofitandlossaccountisbasedonthetotalsfor(1),reflectingtheorganizations(2)overagiventimeperiod.Itispreparedforthepurposeofcalculatingthenetprofitofthebusinessbefore(3).,Task10SupplythemissinginformationinthefollowingstatementsaccordingtoPassageB.,12,1.(1)account(2)debit(3)credit(4)transaction(5)giver(6)correspondingdebit(7)entries(8)thetotalofallthecredits2.(1)assets(2)liabilities(3)equity(4)Liabilities(5)Equi