会计英语刘建华.ppt

会计英语 主编 刘建华制作 李晓新2009年9月 会计英语 UnitOneBasicKnowledgeofAccountingUnitTwoCurrentAssetsUnitThreeLong termAssetsUnitFourLiabilitiesUnitFiveOwner sEquity 会计英语 UnitSixRevenue ExpenseUnitSevenFinancialStatementsUnitEightInterpretationsOfFinancialStatementsUnitNineCostAccounting ManagementAccountingUnitTenAuditing UnitOneBasicKnowledgeofAccounting Objectives1 InSection1 studentsshouldunderstandthemeaningofeachaccountingprinciple 2 InSection2 studentsshouldunderstandthemeaningoftheaccountingelementsandtheaccountingequation UnitOneBasicKnowledgeofAccounting 3 InSection3 Taccountanddouble entrysystemaredemonstrated StudentsshouldknowthestructureofTaccountandunderstandhowtomakecorrectentriesbasedondouble entrysystem 4 InSection4andSection5 studentsshouldlearntomakeentriesintheledgeraccounts journalizetransactionsandpostthemtotheledgers UnitOneBasicKnowledgeofAccounting NewWordsandExpressionsaccountingprinciple会计原则accountingelement会计要素accountingequation会计方程式 会计等式 shareholdern 股东assetn 资产liabilityn 负债owner sequity所有者权益 UnitOneBasicKnowledgeofAccounting revenuen 收益 收入expensen 费用accountingperiod会计期间cashn 现金accountsreceivable应收账款inventoryn 存货notespayable应付票据 UnitOneBasicKnowledgeofAccounting accountspayable应付账款salariespayable应付工资shareholders equity股东权益capitaln 资本ledgern 总分类账chartofaccounts会计科目表ledgeraccount总账账户prepaidinsurance预付保险费 UnitOneBasicKnowledgeofAccounting bankdeposit银行存款cashreceipt现金收入financialposition财务状况creditorn 债权人creditors account债权人账户transactionn 经济业务Taccount丁字账户 UnitOneBasicKnowledgeofAccounting accountnumber账户编号debitn vt 借方 借记creditn vt 贷方 贷记entervt 登录 记账double entrya 复式的 复式记账的entryn 分录suppliesexpense材料费用debitbalance借方余额 UnitOneBasicKnowledgeofAccounting creditbalance贷方余额miscellaneousexpense其他费用 杂项费用notespayable应付票据postingn 过账accountingcycle会计循环 会计周期journaln 日记账generaljournal普通日记账 UnitOneBasicKnowledgeofAccounting journalizingn 登日记账generalledger总账payrolln 工资表cashreceipts现金收入cashdisbursements现金支出salesonaccount赊销purchasesonaccount赊购adjustingandclosingentries调整及结账分录 UnitOneBasicKnowledgeofAccounting UsefulExpressions UsefulSentences1 Anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit 会计主体是独立于其他企业的某一企业或团体 或某一企业的部门 以及作为独立经济单位的个人 UnitOneBasicKnowledgeofAccounting 2 Underthegoingconcernorcontinuityconcept accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeablefuture 在持续经营假设下 会计人员假定企业在可以预见的将来持续经营 UnitOneBasicKnowledgeofAccounting 3 Inallbusinessfirms revenuesandexpensesmaybemeasuredeitheroncashbasisoraccrualbasis 所有企业的收入和费用可以按收付实现制或权责发生制计量入账 UnitOneBasicKnowledgeofAccounting 4 Oneoftheprinciplesofaccountingisthatinformationisprovidedtoaclearlydefinedaccountingentity 会计的一个原则是会计信息应向某一特定的会计主体提供 UnitOneBasicKnowledgeofAccounting 5 Thecostprincipleisderived inlargepart fromtheprincipleofobjectivity 成本原则主要是在客观性原则的基础上发展而来的 UnitOneBasicKnowledgeofAccounting 6 Theprincipleofconsistencyimpliesthataparticularaccountingmethod onceadopted willnotbechangedfromperiod 一致性原则的含义是 一旦采用某种会计方法 以后各期就不能改变 UnitOneBasicKnowledgeofAccounting 7 Therelationshipamongassets liabilities andowners equitycanbeexpressedintheaccountingequation 资产 负债和所有者权益之间的关系可以用会计等式表示 UnitOneBasicKnowledgeofAccounting 8 Thetotalfigureforassetsalwaysequalsthetotalfigureforliabilitiesandowners equity 资产总额总是与负债和所有者权益总额相等 UnitOneBasicKnowledgeofAccounting 9 Foranaccount theleftsideisthedebitsideandtherightsideisthecreditside 账户的左边是借方 右边的是贷方 UnitOneBasicKnowledgeofAccounting 10 Assetandexpenseincreasesarerecordedasdebit 资产或费用增加记为借项 UnitTwoCurrentAssets Objectives1 InSection1 studentsshouldunderstandtheimportanceofcashandtheaccountingtreatmentofcash 2 InSection2 studentsoughttolearnthetreatmentofbaddebtandhowtomakeanallowancefordoubtfulaccounts UnitTwoCurrentAssets 3 InSection3 studentsshouldunderstandthecategoriesofinventoriesandlearntousetheinventoryvaluationmethod 4 InSection4 studentsmustunderstandthemeaningofshort terminvestmentsandlearntheaccountingtreatmentofshort terminvestments UnitTwoCurrentAssets NewWordsandExpressions现金Cash银行存款Cashinbank现金等价物cashequivalents银行汇票Bankdraft信用卡Creditcard短期投资Short terminvestments UnitTwoCurrentAssets 股票stock债券bonds基金funds应收账款Accountsreceivable应收票据Notesreceivable银行承兑汇票Bankacceptance UnitTwoCurrentAssets 商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable坏账准备allowanceforbaddebts预付项目prepaid存货Inventories原材料Rawmaterials UnitTwoCurrentAssets 低值易耗品Low valueconsumptiongoods半成品Semi Finishedgoods产成品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice本金Principal利息Interest证券交易所SecuritiesExchange UnitTwoCurrentAssets UsefulExpressions UsefulSentences1 Inthebalancesheet cashislistedfirstamongthecurrentassets becauseitisthemostcurrentandliquidofallassets 现金在资产负债表中位于流动资产之首 因为它流动性最强 UnitTwoCurrentAssets 2 Marketablesecutitiesshallbeaccountedforaccordingtohistoricalcostasobtainedandbeshowninbookbalanceinaccountingstatement Incomereceivedorreceivablefrommarketablesecuritiesincurrentperiodandthedifferencebetweenthereceiptobtainedfromsecuritiessoldandbookcostshallbeallaccountedforascurrentprofitorloss 有价证券应按取得时的实际成本记账 应当以账面余额在会计报表中列示 当期的有价证券收益 以及有价证券转让所取得的收入与账面成本的差额 计入当期损益 UnitTwoCurrentAssets 3 Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting andthebalanceshallbeshownseparatelyinaccountingstatement 待摊费用应当按受益期分摊 未摊销余额在会计报表中应当单独列示 UnitThreeLong termAssets Objectives1 Insection1 studentsshouldunderstandthedefinition characteristics initialandsubsequentmeasurementoffixedassets 2 Insection2 studentsoughttounderstandthedefinition characteristics classificationandamortizationofintangibleassets 3 Insection3 studentsshouldlearnhowtocalculatedepreciationexpenses UnitThreeLong termAssets NewWordsandExpressionsassetn 资产enterprisen 企业tangibleassets有形资产economicbenefit经济利益rentaln 租赁 租金额administrative管理的 行政的 UnitThreeLong termAssets accountingyear会计年度fixedassets固定资产propertyn 财产 地产 资产warehousen 库房exchangen 交换issuanceofsecurities发行股票 UnitThreeLong termAssets donationn 捐助long termassets长期资产economicvalue经济价值usefullife使用寿命originalcost原始成本historicalcost历史成本 原始成本 UnitThreeLong termAssets actualcost实际成本 原始成本additionalcost附加费用expendituren 支出 花费 开销intendeduse预定可使用状态installationcost安装费professionalfees专业人员服务费 UnitThreeLong termAssets overheadcost管理费buildingpermitfee建设许可费lumpsumpurchase整批购买acquisitioncost购置成本fairvalue公允价值non monetaryassets非货币性资产 UnitThreeLong termAssets debtrestructuringtransaction债务重组abandoningcost弃置费用recognitioncriteria确认条件measurementbases计量基础depreciationn 折旧estimatednetresidualvalue预计净残值 UnitThreeLong termAssets netsalvagevalue净残值depreciationrate折旧率intangibleassets无形资产identifiablea 可以确认的physicalsubstance实物形态privilegen 特权 特别待遇 UnitThreeLong termAssets finiteintangibles使用寿命有限的无形资产indefiniteintangibles使用寿命不确定的无形资产franchisen 特许权 公民权licensen 营业执照 许可证Internetdomainname互联网域名constructionpermit建筑许可证 UnitThreeLong termAssets assessedvalue评估价格amortizationn 摊销impairmenttest减值测试amortizationcharge摊销费profitandloss损益provisionn 条款 规定 UnitThreeLong termAssets commonpractice惯例depreciableamount应计折旧额disposaln 处置 处理deductvt 扣除straight linemethod年限平均法 直线法 unitsofproductionmethod工作量法doubledecliningbalancemethod双倍余额递减法 UnitThreeLong termAssets sum of the years digitsmethod年数总和法conservativea 保守的 守旧的depreciationexpense折旧费depreciationcharge折旧费wearandtear磨损 损耗 UnitThreeLong termAssets straight linerate直线折旧率bookvalue账面价值doublestraight linerate双倍直线折旧率SYD年数总和depreciationbase折旧基数functionalvalue功能价值 UnitThreeLong termAssets disposalproceeds处置收益accumulatedamortization累计摊销额disposalexpenses弃置费用organizationcost开办费annualdepreciationamount年折旧额 UnitThreeLong termAssets UsefulExpressions UsefulSentences1 Depreciationofafixedassetshallbeprovidedformonthly 固定资产应该按月计提折旧 UnitThreeLong termAssets 2 Landneverlosesitsfunctionalvaluethroughuseandhasanindefiniteusefullife soitdoesnotneedtobedepreciated 土地永远不会失去它的功能价值 且使用寿命也是无限期的 所以不需要折旧 UnitThreeLong termAssets 3 Theusefullife theestimatedsalvagevalueandthedepreciationmethodofafixedassetshouldbereviewedbyanenterpriseatleastateachfinancialyear end 至少在每年年度终了时 企业应该对固定资产的使用寿命 预计净残值和折旧方法进行复核 UnitThreeLong termAssets 4 Theestimatedsalvagevalueofafixedassetoughttobeadjustediftheassetisheldforsale 如果企业持有待售的固定资产 应当对其预计净残值进行调整 UnitThreeLong termAssets 5 Anenterpriseshoulddisclosesuchinformationrelatedtofixedassetsinthenotesasdepreciationmethods usefullives depreciationrates etc 企业应当在附注中披露固定资产的折旧方法 使用寿命 折旧率等等 UnitThreeLong termAssets 6 Theestimatednetresidualvalueofafixedassetshallberevisedifitdiffersenormouslyfromitspreviousestimate 如果一项固定资产的预计净残值与原先估计值有较大差异的 应当对预计净残值进行调整 UnitThreeLong termAssets 7 Theintangibleassetsarelongterminnatureandsubjecttoamortization 无形资产属于长期资产 需要摊销 UnitThreeLong termAssets 8 Internallycreatedgoodwill andinternallygeneratedbrandsandpublishingtitlesdonotbelongtointangibleassets 企业自创的商誉 内部产生的品牌 报刊名等不应确认为无形资产 UnitThreeLong termAssets 9 Whenanintangibleassetisdisposed thedifferencebetweenthedisposalproceedsandthecarryingamountshouldberecognizedinprofitorlossforthecurrentperiod 当企业处置无形资产时 应当将处置收益与该无形资产账面价值的差额计入当期损益 UnitThreeLong termAssets 10 Suchthingsasamortizationmethods accumulatedamortization usefullives etc shallbedisclosedinthenotes 诸如摊销方法 累计摊销额 使用寿命等等应该在附注中披露 UnitFourLiabilities Objectives1 InSection1 studentsshouldunderstandthecategoriesofCurrentLiabilitiesandtheiraccountingtreatment 2 InSection2 studentsoughttolearnthemeaningofLong termLiabilitiesandhowtomaketheaccountingtreatment UnitFourLiabilities NewWordsandExpressions短期负债Currentliability透支overdraft应付票据Notespayable应付账款Accountpayable预收账款unearnedrevenue UnitFourLiabilities 应付工资Accruedwages应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable应交消费税Consumptiontaxpayable UnitFourLiabilities 应交所得税Incometaxpayable应交个人所得税Personalincometaxpayable其他应付款Otherpayables预提费用Drawingexpenseinadvance长期负债Long termLiabilities长期借款Long termloans UnitFourLiabilities 一年内到期的长期借款Long termloansduewithinoneyear一年后到期的长期借款Long termloansdueoveroneyear债券debentures bonds应付债券Bondspayable债券面值Facevalue Parvalue UnitFourLiabilities 到期日thematuritydate债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest或有负债contingentliability未履行责任default UnitFourLiabilities UsefulExpressions UsefulSentences1 Therearedifferenttypesofbonds Bondssecuredbythepledgeofpledgeofsprcificassetsarecalledmortgagebonds 债券的种类有很多 以某种资产做保的债券称为抵押债券 UnitFourLiabilities 2 Acontingentliabilitymayberegardedasaplssibleliability whichmaydevelopintoafull fledgedliabilityormaybeeliminatedentirelybyafutureevent 或有负债被看作是一种可能发生的债务 它可能成为一种必须支付的债务 也可能由于未来经济业务的发生而完全消除 UnitfiveOwner sEquity Objectives1 InSection1 studentsshouldknowthedifferencebetweenpartnershipandcorporation andidentifyacorporationanditsmajorcharacteristics 2 InSection2 studentsoughttoknowpartnershipaccounting3 InSection3 thefocusistolearntodifferentiatebetweencommonstockandpreferredstock UnitfiveOwner sEquity 4 InSection4 studentsoughttomakeclearthedifferencebetweenpaid incapitalandcapitalsurplus 5 InSection5 Studentsshouldknowstockholders equitysectionofacorporationbalancesheet6 InSection6 studentsmustlearntoexplaincashdividendsandstockdividends UnitfiveOwner sEquity NewWordsandExpressionspartnershipn 合伙partnern 合伙人corporationn 公司ownv 拥有amortizev 分期清偿 UnitfiveOwner sEquity distributionn 分配convenientadj 方便的combinev 联合recognizev 承认 认可consolidatev 巩固 加固 UnitfiveOwner sEquity dividev 划分sharev 分配分享evidencen v 证实 证明subtotaln 小计ordinarily普通地 UnitfiveOwner sEquity issuance发行Commonstockn 普通股Preferredstockn 优先股Shareholder Stockholder n 股东dividend股利股息 UnitfiveOwner sEquity preemptiverightn 优先权owner sequity所有者权益parvaluestock有面值股票no parvaluestock无面值股票paid incapital实收资本 UnitfiveOwner sEquity additionalpaid incapital多收资本 增收资本capitalsurplus资本公积issuingcorporation发行公司retainedearnings留存收益cashdividend现金股利stockdividend股票股利 UnitfiveOwner sEquity declarationofdividend股利宣布股利公告dividenddistribution股利分配reserve计提准备金准备金stockholders equity股东权益appropriationofretainedearnings留存收益的分配 UnitfiveOwner sEquity attheoptionof有选择权appropriatedretainedearnings核定的留存收益reservefound盈余公积stocksplit股票分割charter宪章章程bylaw附则 细则 公司章程generate产生 UnitfiveOwner sEquity UsefulExpressions UsefulSentences1 Theincorporatedbusiness namelythecorporation isalegalentity Stockholdersarenotpersonallyliableforthedebtsofacorporation Thus themostthatastockholdermaylosebyinvestinginacorporationistheamountofhisinvestment 公司制企业即公司 是一个法律实体 另外 股东个人不对公司的负债负责 因此股东的损失最大不超过其对公司的投资额 UnitfiveOwner sEquity 2 Detaileditemsofvariouspreferredandcommonstockscanbeincludedinthecapitalstock anddetaileditemsofvariousdividendsandotherdistributionscanbeincludedinretainedearnings InChinatherearefoursectionsintheowners equity paid incapital capitalsurplus revenuesurplusandundistributedprofit 股本部分可以详细地列出各种优先股和普通股的金额 留存收益部分可以详细地列出各种股利以及其他的分配 在我国 所有者权益分为四个部分 实收资本 资本公积 盈余公积和未分配利润 UnitfiveOwner sEquity 3 Ingeneral businesstakeoutofthethreealternativelegalforms soleproprietorship partnershipsandcorporations 一般的说 企业可以采用三种法律组织形式 独资企业 合伙企业和公司 UnitfiveOwner sEquity 4 Asweknow stockholdersaretheownersofacompany Theownershipofacorporationcanbedividedintosharesofcapitalstock Capitalstockisthenumberofsharesauthorizedforissuancebyacompany scharter includingbothcommonstockandpreferredstock 我们知道 股东是公司的所有者 公司的所有权可以分割成股本 股本代表公司所有者权益的分割 股本是公司章程核准的发行股数 包括普通股和优先股 UnitfiveOwner sEquity 5 Whensharesareissued netassetsandequityincreasebyfairvalueofassetsgiventothecorporation Thecapitalstockaccountiscreditedfortheparvalueofthestockissued Theexcessoverpariscreditedtoadescriptivelynamedpaid incapitalinexcessofparaccounttorecordsourceindetail 发行股票时 按照公司获得资产的公允价值增加净资产和权益 股本 科目贷记发行股票面值的金额 超过面值部分 贷记 附加投入资本 以详细反映其来源 UnitfiveOwner sEquity 6 Trueno parstock whensold isrecordedasacredittothecapitalstockaccount Thusthecapitalstockaccountshouldbecreditedforthefullamountreceived Inthiscase nopaid incapital inexcess isrecorded 无票面价值股票发行时 贷记股本账户 这样股本账户按应收到的金额全额贷记 在这种情况下 不用记录超过设定价值的资本公积 UnitfiveOwner sEquity 7 Theamountofretainedearningsrepresentsthecumulativenetincomeofthefirmsinceitsbeginning lessthetotaldividendsthathavebeendistributedtoshareholders 留存收益的数额等于企业开办以来累计的净利润减去已分配给股东的股利 UnitfiveOwner sEquity 8 Acorporationmayvoluntarilydesignateorboundbylaworbycontractanamountofretainedearningsforsomespecialpurposeasameansofexplainingtostockholderswhydividendsarenotbeingdeclared Thisisaseparateaccount retainedearningsappropriatedforexpansion inChina theaccounttitleisreservefund 公司可能会出于自愿 或由于受到法律及合同的约束 为某些特定用途拨定一定数量的留存收益 并以此向股东解释为什么没有宣告股利的原因 这就是为扩大经营而拨定的留存收益 在中国 这个账户是盈余公积 UnitfiveOwner sEquity 9 Cashdividendisaproratadistributionofcashtostockholders Forcashdividendtobepaid acorporationmusthavesufficientcash 现金股利是按比例分配给股东的现金 要支付现金股利 公司必须有足够的现金 UnitfiveOwner sEquity 10 Dividendsmayalsobepaidintheformofadditionalsharesofstockratherthancash 股利也可以不通过现金而额外的股利来发放 这种形式的股利就叫股票股利 UnitSixRevenue Expense Objectives1 InSection1 studentsshouldbeabletodescribewhatrevenueisandidentifydifferenttypesofrevenue 2 InSection2 studentsshouldbeabletounderstandtheaccountingexpensesandidentifythedifferenttypesofexpenses UnitSixRevenue Expense NewWordsandExpressionssalesrevenue销售收入servicerevenue劳务收入primeoperatingrevenue主营业务收入render提供 服务等 periodexpense期间费用 UnitSixRevenue Expense directmaterialcost直接材料成本directlaborcost直接人工成本manufacturingoverhead制造费用leasingcharge租赁费maintenance维修费allocate分摊freightcharges运输费advertisingexpenses广告费 UnitSixRevenue Expense UsefulExpressions UsefulSentences1 Foranysingletransaction theamountofrevenueisameasurementoftheassetvaluesreceivedfromcustomers 就某一项经济业务来说 收入的金额相当于从客户那里收到的资产的价值 UnitSixRevenue Expense 2 Whenisrevenuerecordedintheaccountingrecords Therealizationprinciplestatesthatabusinessshouldrecordrevenueatthetimeservicesarerenderedtocustomersorgoodssoldaredeliveredtocustomers 收入应在什么时候登记入帐呢 收入实现的原则主张企业在其劳务已提供给客户或所销售的产品已经发送于客户的时候确认收入 UnitSixRevenue Expense 3 Whiletradediscountsareusedtomakepricedifferentialsamongdifferentclassesofcustomersandasameansofavoidingcatalogrevisions cashdiscountsareusedprimarilytoinducepromptpaymentbycustomers 商业折扣的目的是在不同的客户中使用不同的产品价格 同时又不需要更改价格目录 现金折扣则主要是为了吸引顾客及早付款而提供的折扣 UnitSevenFinancialStatements Objectives1 InSection1 studentsshouldunderstandthebalancesheetandknowhowtofinishabalancesheet 2 InSection2 studentsoughttolearnthemeaningoftheIncomeStatementandthetwocommonformsofincomestatements themultiple stepincomestatementandthesingle stepincomestatement 3 InSection3 studentsoughttolearnthemeaningoftheStatementofcashflow UnitSevenFinancialStatements NewWordsandExpressionsinventoryn 存货markupn 成本加成projectedadj 预期的drawingsn 提款particularadj 特定的 UnitSevenFinancialStatements alternativelyadv 替代地summarizev 汇总multiple stepn 多步式single stepn 单步式deductv 扣减 UnitSevenFinancialStatements subtractn 减去 扣除subtotalsn 小计liquidadj 流动的maturityn 到期rentn 租金interestn 利息securitiesn 证券creditorn 债权人 UnitSevenFinancialStatements UsefulExpressionsfinancialposition财务状况operatingresults经营成果thebalancesheet资产负债表theincomestatement利润表 UnitSevenFinancialStatements thestatementofcashflows现金流量表netincome净收益netloss净损失multiple stepincomestatement多步式利润表single stepincomestatement单步式利润表 UnitSevenFinancialStatements thecostofgoodssold商品销售成本grossprofit毛利incometaxexpenses所得税费用cashreceipts现金收入cashpayments现金支出 UnitSevenFinancialStatements cashequivalents现金等价物operatingactivities经营活动financingactivities筹资活动 融资行为 accountspayable应付账款long termassets长期资产 UnitEightInterpretationsoffinancialstatements ObjectivesStudentsshouldbeabletodisplayanabilitytothinkcriticallyandtocommunicateeffectivelyby 1 analyzing interpretingandcomparingcompany includinggroup financialinformation consideringperformanceandprospectsandevaluatingcompanysecuritiesinthelightofsuchanalysis 2 demonstratinganunderstandingoftheimplicationsofchangesincapitalstructure UnitEightInterpretationsoffinancialstatements 3 demonstratinganawarenessofthedifferenttypesandcharacteristicsofcorporatesecuritiesandbybeingabletoidentifyandunderstandthemainfinancialdatawhichaffecttheirevaluation 4 demonstratinganunderstandingofaccountingterminologyandconcepts includinganawarenessofcurrentaccountingissuesandproblemsandtheirimplicationsforinvestors UnitEightInterpretationsoffinancialstatements NewWordsandExpressionsprofitability