会计英语ppt课件.ppt

1 Timetable 第一章会计的基本框架3第二章会计信息系统3第三章财务报表3第四章流动资产3第五章长期资产3第六章负债与或有事项3第七章所有者权益3第八章会计的其它领域 成本会计 管理会计和审计3习题 实践操作习题演练3总复习习题讲解3合计30 2 Chapter1 I Newwords 1 Accountn statementofmoneypaidorowedforgoodsorservices Theaccountsshowaprofitof 9000 Open closeanaccount accountpayable accountreceivable Onaccount 1 paypartofthemoney 2 oncredit Iwillgiveyou 30onaccount buythingsonaccount 3 Accountantn personwhoseprofessionistokeeporinspectfinancialaccountsAccountancyn professionofanaccountantAccountingn 2 Criterionn standard Successinmakingmoneyisnotalwaysagood ofsuccessinlife Whatarethecriteria howdowedecide fordecidingwhogetstheprize 4 3 Creditorn persontowhommoneyisowed His saredemandingtobepaid Creditv recordanamountasbeingpaidintosb sbankaccount Credit 8toacustomer anaccount Creditn 1 permissiontodelaypaymentforgoodsandservices No isgivenatthisshop Paymentmustbeincash Iboughtiton Highinterestratesmake expensive 5 2 sumofmoneylentbyabank Thebankrefusedfurther stothecompany 3 paymentreceived Isthisitemadebitoracredit account card note side 6 4 certifyv formallydeclaresth adocument ingsb sbirth He iedthatitwashiswife shandwriting Theaccusedhasbeen ied as tobe insane Certifiedcheck checkthatisguaranteedbythebankCertifiedrepresentativeCertifiedpublicaccountant US charteredaccountant UK 7 Chapter1 一 教学目的通过本章的学习 使学生用英语了解会计的定义和运用 财务会计的含义和目的 会计信息的质量和特征 会计报表的基本要素及会计原则的运用 二 知识点第一节会计的定义和运用 主要运用于国营企业 私营企业 政府和非赢利性机构第二节财务会计的含义和目的 包括提供信息 评价未来现金流量 时间等 了解企业的经济资源 第三节会计信息的质量和特征 包括可靠性 相关性 可比性 一贯性 明晰性 第四节会计报表的基本要素 资产 负债 所有者权益 收入 费用 利润等问题 会计等式及经济业务对会计等式的影响 8 Chapter1 三 教学要求 一 了解 1 会计的定义 2 财务会计的含义 二 理解 会计原则的运用 三 掌握 1 财务报表 2会计要素及等式 四 本章重点是 理解财务报表和会计要素及等式 难点是 从英语的角度理解会计公认的原则 用英语表达相关概念 9 Chapter1 参考书目 1 吴水澎 会计学原理沈阳辽宁人民出版社19942 葛家澍 现代西方财务会计理论厦门厦门大学出版社19893 文硕 译 会计思想史北京中国商业出版社19894 葛家澍余绪缨 会计学北京高等教育出版社20005 郭道扬 会计史教程北京中国财政经济出版社19996 葛家澍 中级财务会计北京中国人民大学出版社19997 盖地 中级财务会计经济科学出版社19978 美 罗纳德 W 希尔顿著 耿建新译管理会计 原书第4版北京机械工业出版社2000 10 Chapter1 工具书 1 英汉大词典 上海译文出版社2 英汉会计词汇中国财政经济出版社2000 11 5 audio cassette audiofrequency audiology pollution audiovisualsAuditv theaccountbooks Onherlunchhourshe edclasses Auditn auditorAuditoriala Auditoriumn 12 6 correspondencen agreewith Theoutcomehaslittle with to theprediction Thereisalackof betweenhispromisesandhisactions college column course schoolCorrespondinga moreorlessthesame fingerprints the periodlastyear 13 7 Dividendn declarea Hislongtrainingpaid s warrant8 Redemptionn ofamortgage ofapromissorynote 14 9 relevancen Whatyousayhasno towhatwe retalkingabout relevanta the authorities Idon tthinkhisremarksare toourdiscussion 15 10 consistencyn Therelationshipbetweenthetwocountrieswasofshaky Thereisno betweenthemovieandthebook Youractionslack yousayonethinganddotheother 16 11 entryn Hemanagedtogain toanexclusiveclub Atthe tothebridgestandtwoimposingpillars Hemadean inhisdiaryeverynight Theentriesfortheyearrevealthegrowingscaleofthefirm soperations 17 12 assetn Hehasinvested5 ofhis singold Pandaisanational Witishischief 18 13 liabilityn Heaccepted forthedamagedonetothecar Hehasno inthematter the ishers Heavyliabilitiesforcedthecompanyintobankruptcy 19 14 equityn economic andsocialjustice ofredemption Onceagain equitieswerehardhit 15 distributionn the ofawards mail news Our isbad the ofaspeciesofplant the ofanimalsintospecies 20 Accountingequation Assets Liabilities Owner sEquityExercises1 AssumethatMr Smith apsychiatrist decidedtogointopracticeforhimself DuringthemonthofJanuary thefollowingtransactionstookplace Telleffectsonaccountingequation 21 Invested 20000toopenhiscounselingpracticeforcash Boughtsuppliesforcash 500 BoughtofficefurniturefromR FurnitureCompanyonaccount 4000 Received3800infeesearnedduringthemonth Paidofficerentforonemonth 800 Paidsalaryforpart timehelp 300 Paid2000toR FurnitureCompanyonaccount Atheendofthemonth Smithfoundheused300worthofsupplies Withdrew600forpersonaluse 22 Effectsonaccountingequation Assets Liabilities Owner sEquityCash Supplies Fur AccountsPay Capital 1 20000 20000 2 500 500 3 4000 4000 4 3800 3800 5 800 800 6 300 300 7 2000 2000 8 300 300 9 600 60019600 200 4000 2000 21800 23 Exercises2 PeterCheninvestedinhisnewcompany 9400cash 4800worthofsupplies equipmentandmachineryvaluedat 10000 anda 6000notepayablebasedupontheequipmentandmachinery Whatistheowner sequityofthecompany 24 Exercises3 Atthebeginningoftheyear A Company sassetswere 90000 anditsowner sequitywas 50000 Duringtheyear assetsincreased 30000 andliabilitiesdecreased 5000 Whatwastheowner sequityattheendoftheyear 25 Importantpoints Fourbasicaccountingassumptions EconomicentityassumptionGoing concernassumptionPeriodicityassumptionMonetaryunitassumption 26 16 assumptionn Youaremakingan whichmightnotbetrue Iwasunderthe thatyouwerecomingtomorrow the ofoffice talkwithan ofease 27 Importantpoints FourbasicaccountingprinciplesinUSA Historicalcost Matching Revenuerecognition FulldisclosureFourbasicaccountingprinciplesinChina Historicalcost Matching Revenueexpenditure capitalexpenditure accrualbasis 28 17 installmentn payoffthesumin sover10years buyaTVseton s Thenovelwillappearinsix sinthemagazine the ofelectriclightsinahouse 29 18 disclosuren makefull tosb ofasecret ofone sinnermostthoughts Thenewspaper s shockedthepublic 30 19 accruevi obtainthrougheffort Greatbenefits tosocietyasaresultofeducation Hemanagedto twocopiesofthebest sellingbooks Accrualn the ofinterest 31 II Technicalterms importantpoints accounting Accountingisaninformationsystemformeasuring processingandcommunicationinformationthatisusefulinmakingeconomicdecisions qualitativecharacteristicsofaccountinginformation reliability relevance comparability consistency timelinessandunderstandability assets Propertiesofvalueownedbyabusiness includingmonetaryitems non monetaryphysicalitemsandnon physicalrights 32 4 liabilities Theamountsowedtooutsiders includingamountsowedtocreditors borrowedmoney taxesowedtothegovernment 5 Owner sequity Therightsoftheownersinabusinessenterprise 6 Revenue Theamountchargedtocustomersofgoodssoldandservicesrendered 7 Expense Theamountofassetsconsumedorservicesusedintheprocessofearningrevenue 33 8 Accountingequation Theexpressi