会计英语第四版第一章.ppt

专业英语任课老师 王映 1 手机 188 6750 0087Email yw305 专业英语的QQ群 79648134 联系方式 学习本课程的要求 1 上课不迟到 2 事先预习和课后复习 3 做详尽的笔记 4 积极参与课堂讨论 5 有问题 可以在课间或者QQ群里私信我提问 本课程的目的 4 培养学生运用专业英语进行财务会计工作的能力 要求学生学习和掌握会计专业的英语名词术语及其英文定义 常用会计科目英文名称 英文日记账的记录 过帐技能用英文进行调帐和结帐 常用英文财务报表的编制 5 CourseAssessment 6 CourseSchedule 7 教材 叶建芳 孙红星编著 会计英语 第四版 上海财经大学出版社参考书 张其秀编著 会计英语 财务会计 双语版 第二版 上海财经大学出版社 8 Chapter1AnIntroductiontoAccounting LearningObjectives 9 AfterstudyingChapter1 youshouldbeabletoUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment Accountingisaninformationsystem measuresbusinessactivities processesinformationintoreports andcommunicatesthesefindingstodecisionmakers 10 Accountingreports Theaccountingprocess Decisionmakers Economicactivities Actions decisions Accountingisaninformationsystem Usersofaccountinginformation Primaryusers investorsandcreditorsExternalusers InternalusersExternalusersareusersoutsideoftheentityexamples banks government unionsInternalusersareuserswithintheentityexamples MarketingManager AccountsReceivableManager AccountsPayableManager 12 Formsoforganization SingleorsoleproprietorshipOwnerispersonallyresponsibleforbusinessdebts PartnershipPartnersarepersonallyresponsibleforallpartnershipdebts CorporationAcorporationisaseparatelegalentity ObviousAdvantage LimitedLiability 13 Internationalfinancialreportingstandards GAAP Aglobalaccountinglanguageforthecommunicationofrelevantandreliablefinancialinformation IASC InternationalAccountingStandardsCommittee foundin1973 engagingininternationallyrecognizedstandardsetting OnApril1st 2001 restructuredintoIASB InternationalAccountingStandardsBoard 14 include businessentity 会计主体原则 monetaryunit 货币计量原则 objectivityprinciple 客观性原则 costprinciple 成本原则 going concern 持续经营原则 revenuerecognitionprinciple 收入确认原则 timeperiod 会计分期原则 materialityprinciple 重要性 matchingprinciple 配比原则 consistencyprinciple 一致性原则 conservatismprinciple 稳健性原则 full disclosureprinciple 充分披露原则 15 AccountingPrinciples Question WhatismeantbyGAAP Andhowdotheseprinciplesaddtotheintegrityoffinancialaccountinginformation 16 Financialstatements Incomestatement Profitandlossaccount BalanceSheet Statementoffinancialposition CashflowstatementStatementofchangesinequity 17 BalanceSheet Assets Tangibleassets inventory equipment buildings machines Intangibleassets patents trademarks copyrights goodwillLiabilities Accountspayable taxpayableetc Equity Retainedearning 18 DefinitionofAssets Probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevent 19 DefinitionofLiabilitiesProbablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevent 20 DefinitionofEquity Theresidualinterestintheassetsthatremainsafterdeductingitsliabilities 21 推荐网站 雅虎财经新浪财经 22 IncomeStatement Netincome Netloss Revenue ExpensesRevenuearisesfromordinaryactivitiesofanenterprise includesales rentearned dividendreceived andinterestearnedetc 23 CashFlowstatement Define reportscashreceiptsandpaymentsaswellascashinflowsandoutflowsinthreegroups OperatingactivitiesInvestingactivitiesFinancingactivities 24 AccountingProfession 25 CIMA特许管理会计师公会 TheCharteredInstituteofManagementAccountants 是全球最大的国际性管理会计师组织 同时它也是国际会计师联合会 IFAC 的创始成员之一 中国注册会计师协会CICPA ChineseInstituteofCertifiedPublicAccountants 美国注册会计师协会AICPA特许公认会计师公会ACCA TheAssociationofCharteredCertifiedAccountants Fieldsofaccounting Therearefourbroadfieldsofaccounting financialmanagerialtaxationaccounting related 26 Typesofaccountants Therearethreebasictypesofaccountants Privateaccountantsworkforasingleemployer Publicaccountantsareavailabletothepublic Governmentaccountantsworkforlocal provincial andfederalgovernmentagencies 27 Theaccountingequation Businesstransactionsalwaysaffectatleasttwoelementsintheaccountingequation Theaccountingequationis Assets Liabilities Owner sequityAfteratransactionisrecorded theaccountingequationmustbeinbalance 28 29 Usingtheaccountingequation 1 Recording 2 Reporting BasicStepsofAccountingProcessing Example 30 Anexample OnMay1 2001 JillJonesdeposited 8 000inthebanktoofficiallystartJJ sLawnCareService TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay2 2001 JJ spurchasedaridinglawnmowerfor 2500cash TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay8 2001 JJ spurchaseda 15 000truck JJ spaid 2000downincashandissuedanotepayablefortheremaining 13000 TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay11 2001 JJ spurchasedsomerepairpartsfor 300onaccount TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay18 2001 JJ ssoldhalfoftheirrepairpartstoABCLawnsfor 150 apriceequaltoJJ scost JJ swillreceivethecashwithin30days TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay25 2001 ABCLawnspaysJJ s 75asapartialsettlementofitsaccountsreceivable TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay28 2001 JJ spays 150ofitsaccountspayable TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay29 2001 JJ srecordedlawncareservicesprovidedduringMayof 750 Allclientspaidincash TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay31 2001 JJ spurchasedgasolineforthelawnmowerandthetruck