会计英语qqqPPT课件

.,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.personwhoseprofessionistokeeporinspectfinancialaccountsAfessionofanaccountantAccountingn.2.Criterionn.standard-Successinmakingmoneyisnotalwaysagoodofsuccessinlife.-Whatarethecriteria(howdowedecide)fordecidingwhogetstheprize?,.,4,3.Creditorn.persontowhommoneyisowed-Hissaredemandingtobepaid.Creditv.recordanamountasbeingpaidintosbsbankaccount-Credit$8toacustomer/anaccount.Creditn.（1）permissiontodelaypaymentforgoodsandservices-Noisgivenatthisshop.Paymentmustbeincash.-Iboughtiton.-Highinterestratesmakeexpensive.,.,5,（2）sumofmoneylentbyabank-Thebankrefusedfurtherstothecompany.（3）paymentreceived-Isthisitemadebitoracredit?account，card,note,-side,.,6,4.certifyv.formallydeclaresth.-adocumentingsbsbirth-Heiedthatitwashiswifeshandwriting.-Theaccusedhasbeenied(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,Onherlunchhoursheedclasses.Auditn.auditorAuditoriala.Auditoriumn.,.,12,6.correspondencen.agreewith-Theoutcomehaslittlewith(to)theprediction.-Thereisalackofbetweenhispromisesandhisactions.college,column，course,schoolCorrespondinga.moreorlessthesamefingerprints，theperiodlastyear,.,13,7Dividendn.declarea,Hislongtrainingpaids.warrant8Redemptionn.ofamortgage,ofapromissorynote,.,14,9.relevancen.-Whatyousayhasnotowhatweretalkingabout.relevanta.theauthorities,-Idontthinkhisremarksaretoourdiscussion.,.,15,10.consistencyn.-Therelationshipbetweenthetwocountrieswasofshaky.-Thereisnobetweenthemovieandthebook.-Youractionslack;yousayonethinganddotheother.,.,16,11.entryn.-Hemanagedtogaintoanexclusiveclub.-Atthetothebridgestandtwoimposingpillars.-Hemadeaninhisdiaryeverynight.-Theentriesfortheyearrevealthegrowingscaleofthefirmsoperations.,.,17,12.assetn.-Hehasinvested5%ofhissingold.-Pandaisanational.-Witishischief.,.,18,13.liabilityn.-Heacceptedforthedamagedonetothecar.-Hehasnointhematter,theishers.-Heavyliabilitiesforcedthecompanyintobankruptcy.,.,19,14.equityn.-economicandsocialjustice-ofredemption-Onceagain,equitieswerehardhit.15.distributionn.-theofawards,mail,news.-Ourisbad.-theofaspeciesofplant-theofanimalsintospecies,.,20,Accountingequation:Assets=Liabilities+OwnersEquityExercises1: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+OwnersEquityCash+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.Whatistheownersequityofthecompany?,.,24,Exercises3:Atthebeginningoftheyear,A.Companysassetswere$90000,anditsownersequitywas$50000.Duringtheyear,assetsincreased$30000,andliabilitiesdecreased$5000.Whatwastheownersequityattheendoftheyear?,.,25,Importantpoints:Fourbasicaccountingassumptions:EconomicentityassumptionGoing-concernassumptionPeriodicityassumptionMonetaryunitassumption,.,26,16.assumptionn.-Youaremakinganwhichmightnotbetrue.-Iwasunderthethatyouwerecomingtomorrow.-theofoffice-talkwithanofease,.,27,Importantpoints:FourbasicaccountingprinciplesinUSA:Historicalcost,Matching,Revenuerecognition,FulldisclosureFourbasicaccountingprinciplesinChina:Historicalcost,Matching,Revenueexpenditure&capitalexpenditure,accrualbasis,.,28,17.installmentn.-payoffthesuminsover10years-buyaTVsetons-Thenovelwillappearinsixsinthemagazine.-theofelectriclightsinahouse,.,29,18.disclosuren.-makefulltosb.-ofasecret-ofonesinnermostthoughts-Thenewspapersshockedthepublic.,.,30,19.accruevi.obtainthrougheffort-Greatbenefitstosocietyasaresultofeducation.-Hemanagedtotwocopiesofthebest-sellingbooks.Accrualn.-theofinterest,.,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.Ownersequity:Therightsoftheownersinabusinessenterprise.6.Revenue:Theamountchargedtocustomersofgoodssoldandservicesrendered.7.Expense:Theamountofassetsconsumedorservicesusedintheprocessofearningrevenue.,.,