会计专业英语forstu.ppt

LessonOne,Accounting:AnInformationSystem,Warming-upQuestions,1.Whatisaccounting?2.Whomaybeinterestedinthefinancialdataofacompany?3.Whatarethemajorfunctionsofaccounting?4.Whatarethemajorsubdivisionsofaccounting?5.Canyougivesomedescriptionaboutbothofthem?6.Whatotherspecializedfieldsofaccountinghavedeveloped?,1.Whatisaccounting?,1.Whatisaccounting?,Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.,2.Whomaybeinterestedinthefinancialdataofacompany?,2.Whomaybeinterestedinthefinancialdataofacompany?,Managers,stockholders,banksandothercreditors,governmentagencies,investmentadvisors,andthegeneralpublic.,3.Whatarethemajorfunctionsofaccounting?,3.Whatarethemajorfunctionsofaccounting?,Oneofthemostimportantfunctionsofaccountingistoaccumulateandreportfinancialinformationthatshowsanorganizationsfinancialpositionsandtheresultsofitsoperationstoitsinterestedusers.(Tobecontinued),3.Whatarethemajorfunctionsofaccounting?,3.Whatarethemajorfunctionsofaccounting?,(Continued)Anotherimportantfunctionofaccountingistoprovidethemanagementinsideanorganizationwiththeaccountinginformationneededintheorganizationsinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.,4.Whatarethemajorsubdivisionsofaccounting?,4.Whatarethemajorsubdivisionsofaccounting?,Financialaccountingandmanagerialaccounting,5.Canyougivesomedescriptionaboutbothofthem?,5.Canyougivesomedescriptionaboutbothofthem?,Financialaccountingismeanttoproduceexternalfinancialreportstotheinterestedusers.Managerialaccountingreferstotheprocessofgeneratingandanalyzingaccountinginformationforinternaldecision-making.,6.Whatotherspecializedfieldsofaccountinghavedevelopedinthetwentiethcentury?,6.Whatotherspecializedfieldsofaccountinghavedevelopedinthetwentiethcentury?,Auditing,costaccounting,taxaccounting,budgetaryaccounting,governmentalandnot-for-profitaccounting,humanresourcesaccounting,environmentalaccounting,socialaccounting,internationalaccounting,etc.,UsefulWordstoKnow,accumulateorganizationmeasureevaluateextensiveexternalframeworkinsurerelevancereliabilitybudgetexecutiveotherwisealternativeadvertisinggovernregulationglobalizationspurevolveencompassconsequencetransactionrelated,UsefulPhrasesandCollocations(1),(be)knownasmeettheneedofrefertoasrelatetoinattempttoonanannualbasisgounnoticedfocusonesattentionononmorefrequentbasis,UsefulPhrasesandCollocations(2),ascontrastedwithberelevanttocourseofactionspecializeinbeconcernedwithbeassociatedwithintheend,1.accumulate积累，聚积,e.g.accumulateenoughevidencetoensurehisconviction收集足够的证据已给他定罪Byinvestingwiselysheaccumulatedafortune.,2.evaluate评估，评价,e.g.evaluateherchanceofsuccessIcantevaluatehisabilitywithoutseeinghiswork.,3.prospective预期的，未来的，可能的,spectivechangesinthelawhisprospectivemother-in-lawshowingthehousetoaprospectivebuyer同义词：potential,4.extensive广大的，广阔的，广泛的，广博的，,e.g.theextensivedemocraticrightenjoyedbypeople人民享有的广泛的民主权利anextensivereport一个广泛详尽的报告Herknowledgeofthesubjectisextensive.她这方面的学识很渊博。,5.insure给保险，为提供保证,e.g.insureoneshouseagainstfire给房子保火险haveoneslifeinsured给自己保人寿险,6.external外面的，对外的,e.g.externalcause外因externaltrade对外贸易externalremedy外用药反义词:internal,7.refertoas,(1)refertosb./sth.as.称某人/某物为.e.g.PeoplerefertoChongqingasafoggycity.Thisgroupofpeopleisreferredtoasadiscouragedworker.,8.relateto有关，涉及,e.g.Thisparagraphrelatestotheinternationalsituation.这一段讲的是国际形势。Towhateventsdidyourremarksrelate?你的话指的是什么事？,9.onanannualbasis,Cf.onmorefrequentbasisOnaweeklybasis,10.management（工商企业）管理部门，资方,e.g.labourandmanagement劳资双方themanagementofthefactory工厂的管理部门,11.otherwise不同地，要不然,e.g.Youobviouslythinkotherwise.Heshouldhavebeenworking,buthewasotherwiseengaged.HeremindedmeofwhatIshouldotherwisehaveforgotten.,12.gounnoticed,“go”与否定的过去分词连用，表示某动作未发生）e.g.Herabsencewentunnoticed.Policewereworriedthatmanycrimesgounreported,13.alternative抉择，选择,e.g.Wehavenoalternativeinthematter.Youhavethealternativeofmarryingorremainingabachelor.Caughtintheact,hehadnoalternativebuttoconfess.被当场抓住后他除了招供别无选择。,14.attempt(v.note.g.Ihaveneverknownhimbehaveotherthanselfishly.Sheseldomappearsotherthanhappy,9.ratherthan(1),e.g.Thecolorseemsgreenratherthanblue.Itwaswhathemeantratherthanwhathesaid.Ratherthanallowthevegetablestogobad,hesoldthemathalfprice.Ratherthancausetrouble,heleft.,9.ratherthan(2),TherealdriveroftheworldeconomyhasbeenAsia,whichhasaccountedforoverhalfoftheworldsgrowthsince2001.Evenincurrentdollarterms,ratherthanpurchasing-powerparity(ppp)weights,Asias21%contributiontotheincreaseinworldGDPexceededAmericas19%.(P91TheEconomistOctober21st2006),10.subtractv.,subtractsth.fromsth.,11.constitutev.组成,e.g.Twelvemonthsconstituteayear.Thecommitteeisconstitutedofmembersofallthreeparties.委员会由三个政党的成员组成。,12.todate到此为止（指时间）,e.g.Wehavereceivedmorethanonehundredapplicationstodate.,13.characterize特征是,e.g.Thegiraffeischaracterizedbyitsverylongneck.,LessonThree,LiabilitiesandOwnersEquitySectionofBalanceSheet,Warming-upQuestions,1.Whatareliabilities（负债）?Theyaretheobligations,ordebts,thatthefirmmustpayinmoneyorservicesatsometimeinthefuture.,Warming-upQuestions,2.Whatarecurrentliabilities(流动负债)Currentliabilitiesarethoseobligationsthatrequiretopaywithinthenormaloperatingcycleoroneyear,whicheverislonger,bytheuseofexistingcurrentassetsorthecreationoftheothercurrentliabilities.,Warming-upQuestions,3.Canyougivesomeexamplesofcurrentliabilities?Yes.Examplesincludesuchthingsasaccountspayable,accruedwagesandsalariespayable,salesandexcisetaxes（消费税，营业税）payable,incomeorpropertytaxespayable,andshort-termnotespayable,dividendspayable,estimatedoraccruedliabilities,thevariouspayrolltaxesliabilitiesandtheportionoflong-termdebtduewithoneyear(ortheoperatingcycle,iflonger).,Warming-upQuestions,4.Whatelseiscustomarilyincludedinthiscategory?Anyamountanorganizationhasreceivedfromcustomersbuthadnotyetearnedasrevenue.,Warming-upQuestions,5.Whatarelong-termliabilities?Thoseamountsofdebtsnotdueforarelativelongtime,typicallymorethanoneyear,suchaslong-termnotes,mortgages,andbondspayable.,Warming-upQuestions,6.Whatistheownersequity?Itisreferredtoasthenetassetsofthebusiness,whichisdefinedasthedifferencesbetweentheassetsandtheliabilities.,Warming-upQuestions,7.Whatarethethreeformsofbusinessorganization?Thesingleproprietorship,thepartnershipandthecorporation.,Derivatives,organizeorganizationobligeobligationsatisfysatisfactiondistributedistributionsegregatesegregationwithdrawwithdrawalformallyinformallydeclaredeclarationaccomplishaccomplishmenteliminateeliminationcomparecomparable,UsefulWordswithExamples,1.be/fall/becomedue到期,due：requiringimmediatepayment,2.distinguish区别,distinguish(between)AandBdistinguishAfromBPeoplewhocannotdistinguishbetweencolorsaresaidtobecolor-blind.不能辨别颜色的人称为色盲。Speechdistinguisheshumanbeingsfromtheanimals.人有别于动物之处是使用语言。Themaleisdistinguished(fromthefemale)byitsredbeak（嘴）.,3.segregate,同义词：separate,isolatee.g.Thetwogroupsoffansmustbesegregatedinthestadium.Whyshouldthehandicapped（残疾人）besegregatedfromtheable-bodied（健康人）?asegregatedsociety有种族隔离的社会,4.engageinsth.从事，参与,beengagedinpolitics,business从政，作生意Ihavenotimetoengageingossip.我没时间闲聊。,5.discretion斟酌决定的自由，处理权（限）,atsb.sdiscretion依据某人的见解Asupplementarygrantmaybeawardedatthediscretionofthecommittee.委员会可能酌情增加一笔补助金。,6.accomplish,succeedindoing(sth.),completesuccessfully,achieve完成，做成功，实现e.g.onesaim,atask达到目的、完成任务amanwhowillneveraccomplishanything永远一事无成的人,LessonFour,IncomeStatement,Warming-upQuestions,1.Whatdoesanincomestatementshow?,Warming-upQuestions,1.Whatdoesanincomestatementshow?Anincomestatementshowstheoperatingresultsforaperiodoftime.,Warming-upQuestions,2.Whatarethemajorcategoriesoftheincomestatementforamerchandisingcompany?,Warming-upQuestions,2.Whatarethemajorcategoriesoftheincomestatementforamerchandisingcompany?Theyarerevenues,costofgoodssoldandoperatingexpenses.,Warming-upQuestions,3.Howarenetsalesworkedout?,Warming-upQuestions,3.Howarenetsalesworkedout?Theyaredonebydeductingsalesreturnsandallowancesandsalesdiscountsfromthegrosssales.,Warming-upQuestions,4.Howisthecostofgoodssoldobtained?,Warming-upQuestions,4.Howisthecostofgoodssoldobtained?Itisobtainedbyaddingthebeginninginventoryandnetpurchasesanddeductingtheendinginventory.,Warming-upQuestions,5.Howisthenetincomeworkedout?,Warming-upQuestions,5.Howisthenetincomeworkedout?Itisworkedoutbydeductingtheoperatingexpensesfromthegrossprofitonsales.,Warming-upQuestions,6.Whatdoestheoperatingexpensesofamerchandisingbusinessinclude?,Warming-upQuestions,6.Whatdoestheoperatingexpensesofamerchandisingbusinessinclude?Sellingandadministrativeexpenses.,Warming-upQuestions,7.Whatdoyoufindinthecategorycalled“FinancialIncomeandExpense”?,Warming-upQuestions,7.Whatdoyoufindinthecategorycalled“FinancialIncomeandExpense”?Interestincomeandinterestexpenseandthelike,whichmanybeviewedasrelatingmoretofinancingandinvestingactivitiesthantomerchandisingefforts.,Warming-upQuestions,8.Inwhichsectionofthebalancesheetcanyoufindtheoperatingresults?,Warming-upQuestions,8.Inwhichsectionofthebalancesheetcanyoufindtheoperatingresults?Theownersequitysection,Warming-upQuestions,9.Whatistheseparate“ExtraordinaryItems”categoryfor?,Warming-upQuestions,9.Whatistheseparate“ExtraordinaryItems”categoryfor?Forextraordinaryitems,suchascatastrophiclossfromanearthquake.,Derivatives,calculatecalculationcalculatordeductdeductionallowallowancetransporttransportationmerchantmerchandiseadministeradministrationadministrativecatastrophecatastrophicsummarysummarizereflectreflectiongraphgraphicgraphically,KeyWordsandConcepts,1.grossadj.total,wholegrossweight,profit毛重,毛利sb.sgrossincome某人的总收入(beforedeductionoftax,etc.),KeyWordsandConcepts,adj.remainingwhennothingmoreistobetakenaway净的，纯的netprofit纯利，净利netweight净重,KeyWordsandConcepts,3.allowancen.(1)amountofsth.esp.money,allowedorgivenregularly津贴，补助e.g.anallowanceof$5perdayIdidntreceiveanyallowancefrommyfather.（零用钱）(2)sumofmoneydeducted;discount折价，折扣,KeyWordsandConcepts,4.arriveat:reach达成或得出arriveatanagreement,adecision,aconclusion,KeyWordsandConcepts,5.intermediateadj.介于之间的e.g.atanintermediatepoint,level,stage,ermediateports中途口岸anintermediatecourse中级课程intermediategoods中间产品，半成品anintermediate-rangemissile中程导弹,KeyWordsandConcepts,6.merchandisen.总称商品，货物generalmerchandise杂货v.经商，买卖Cf.merchant,KeyWordsandConcepts,7.administerv.controltheaffairof(abusiness,etc.),manage管理，治理e.g.administeracharity,atrustfund,anestate管理慈善事业、信托基金、地产Headteachersaremoreinvolvedinadministrationthaninteaching.校长的行政工作比教学工作多。anadministrativepost,problem行政职位、问题,KeyWordsandConcepts,8.viewv.consider,regarde.g.Hasthematterbeenviewedfromfromthetaxpayersstandpoints?这个问题是否从纳税人的立场上考虑过？Viewedfromtheoutside,thecompanyseemsgenuine.Theattackontheshipwasviewedasanactofwar.,KeyWordsandConcepts,9.separateadj.e.g.Thechildrensleepinseparatebeds.Violentprisonersarekeptseparatefromtheothers.Theyliveseparatelives.Wecan/tworkanymore;itstimewewentourseparateways.,KeyWordsandConcepts,10.transactionn.apieceofbusinesstransacted业务，交易e.g.Paymentsbychequeeasily(i.e.withoutdoubt)outnumbercashtransactions.用支票付款肯定大大超过现金交易。Cf.transact(fml)conductorcarryout(business,esp.betweentwopeople办理或处理Thissortofbusinesscanonlybetransactedinprivate.这种事情只能私下处理。,KeyWordsandConcepts,plementaryadj.互补的，补充的plementaryangle余角Theyhavecomplementarypersonalities.Hispersonalityiscomplementarytohers.Cplementn.补足物，余角v.补充，补足,KeyWordsandConcepts,12.graphn.图表，图形，坐标图，曲线图e.g.therisinggraphofcrimestatistics派生词：graphicgraphically,KeyWordsandConcepts,13.availableadj.e.g.Ticketsareavailableatthebookoffice.票房有票。Youwillbeinformedwhenthebookbecomeavailable.这本书有货时就通知你.Chinesegoodsavailableforexport供出口的中国商品,ClassQuiz,I.PutthefollowingtermsintoEnglish1.公认会计原则2.预算会计3.财务状况4.非常项目5.无形资产6.上市证券7.留存收益8.董事会9.折旧费10.销售折扣,II.Fillintheblankswithappropriatewordsorterms,1.Accountingcanbeclassifiedinto_accountingand_accounting.2.Allformsofaccounting,intheend,providesinformationtosuchrelatedusersas_.3.BalanceSheetisalistingof_onagivendate.4.Fixedassetsmayinclude_.5.Currentassetsareusuallylistedintheorderoftheir“_or_intocash.,6.Currentliabilitiesareusuallyrequiredtopaywithin_oroneyear,whicheverislonger.7._areafewexamplesoflong-termliabilities.8.Thedifferencebetweentheassetsandliabilitiesisreferredtoasthe_or_ofthebusiness.9.Themajorcategoriesoftheincomestatementforamerchandisingcompanyare_.10.Thenetincomeforacertainperiodisobtainedbydeducting_.,III.Answerthefollowingquestionsbriefly,1.Whatarethethreeformsofbusinessorganizations?,2.Howisthedistributionmadetotheshareholderswithacorporation?_3.WhatdoyouthinkoftheEnglishforaccountantswearelearning?Anysuggestionsaboutthecourse?,ClassQuiz,I.PutthefollowingtermsintoEnglish1.公认会计原则generallyacceptedprinciples2.预算会计budgetaryaccounting3.财务状况financialposition4.非常项目extraordinaryitems5.无形资产intangibleassets6.上市证券marketablesecurities7.留存收益retainedearnings8.董事会boardofdirectors9.折旧费depreciationexpense10.销售折扣salesdiscounts,II.Fillintheblankswithappropriatewordsorterms,1.Accountingcanbeclassifiedintofinancialaccountingandmanagerialaccounting.2.Allformsofaccounting,intheend,providesinformationtosuchrelatedusersasmanager,stockholders,banksandothercreditors,governmentagencies,investmentadvisors,andthegeneralpublic.3.BalanceSheetisalistingofanorganizationsassets,liabilitiesandownersequityonagivendate.4.Fixedassetsmayincludeland,building,andvariouskindsofequipment.5.Currentassetsareusuallylistedintheorderoftheir“liquidity”orconvertibilityintocash.,6.Currentliabilitiesareusuallyrequiredtopaywithinthenormaloperatingcycleoroneyear,whicheverislonger.7.Longtermnotes,mortgages,andbondspayableareafewexamplesoflong-termliabilities.8.Thedifferencebetweentheassetsandliabilitiesisreferredtoastheownersequityorthenetassetsofthebusiness.9.Themajorcategoriesoftheincomestatementforamerchandisingcompanyarerevenue,costofgoodssoldandoperatingexpenses.10.Thenetincomeforacertainperiodisobtainedbydeductingtheoperatingexpensesfromthegrossprofitonsales.,III.Answerthefollowingquestionsbriefly,1.Whatarethethreeformsofbusinessorganizations?thesingleproprietorship,thepartnershipandthecorporation,2.Howisthedistributionmadetotheshareholderswithacorporation?Theboardofdirectorsmustmeetanddeclareitsplanfordistribution.,3.WhatdoyouthinkoftheEnglishforaccountantswearelearning?Anysuggestionsaboutthecourse?,LessonFive,LedgerAccounts,Warming-upQuestions,1.Whatarethefivecategoriesofledgeaccounts?,Answerforreference,Assets,liabilities,ownersequity,revenuesandexpenses.,Warming-upQuestions,2.Whatisanaccount?,.Answerforreference,Anaccountissimplyarecordofchanges(increasesanddecreases)andbalancesinthevalueofaspecificitem.,Warming-upQuestions,3.Whataretherulesofdebitandcredit?,Answerforreference,SeeP36,Warming-upQuestions,4.Underthedouble-entrybookkeepingsystem,whatshouldeachtransactionbeanalyzedinto?,Warming-upQuestions,Equaldebitsandcredits,Warming-upQuestions,5.Whatisachartofaccounts?,Answerforreference,Itisalistingofthetitlesandnumbersofallaccountsfoundinthegeneralledger;Theaccountstitlesshouldbegroupedbyorinorderofassets,liabilities,ownersequity,revenuesandexpenses,UsefulWordsandExpressions,1.specificadj.明确的,具体的e.g.Themoneyistobeusedforonespecificpurpose:thebuildingofatheatre.havenospecificaim没有明确目标accordingtospecificcircumstances根据具体情况,UsefulWordsandExpressions,2.apply(tosth./sb.)适用;有效e.g.Theserulesdontalwaysapply.WhatIhavesaidappliesonlytosomeofyou.我所说的只适用于你们当中一部分人。,UsefulWordsandExpressions,3.entryn.（写进清单、日记、帐本的）项目e.g.Theresnoentryinhisdiaryforthatday.他的日记上没有哪一天的记录。Illhavetochecktheentriesintheledger.我得核对一下总帐的记录。makeanentryinajournal计入日记帐中passentry入帐entriesinadictionary词典的条目,UsefulWordsandExpressions,4.underprep.根据的规定e.g.Underthetermsoftheleaseyouhadnorighttosublettheproperty.根据租约规定，你无权转租房子。,UsefulWordsandExpressions,5.effectn.changesproducedbyanactionorcause,result,outcome效果，结果，后果e.g.causeandeffect因果Didthemedicinehaveanyeffect?Thefilmhadquiteaneffectonher.Itriedtopersuadehim,butwithlittleornoeffect.,UsefulWordsandExpressions,6.twofoldadj.adv.(1)twiceasmuchorasmanye.g.atwofoldincreaseHeroriginalinvestmenthadincreasedtwofold.Cf.fold倍tenfold十倍(2)consistingoftwopartse.g.atwofolddevelopmentplan有两部分的发展计划,UsefulWordsandExpressions,7.determinev.decide,findout，calculate决定，找出，查出，算出e.g.Hisfuturehasnotbeendetermined,buthemaystudymedicine.Shewilldeterminehowitistobedone.determinethespeedoflight,howhighamountainisdeterminewhathashappened,UsefulWordsandExpressions,8.examinev.inspectcloselye.g.examineanoldmanuscript仔细检查旧手稿examinefacts,atheory,evidence,etc.查验事实、理论、证据等Thedetectiveexaminedthewindowframeforfingerprints.侦探仔细察看窗框，寻找指纹。,UsefulWordsandExpressions,9.journaln.(1)定期刊物e.g.amedical,ascientific,aneducationaljournal医学、科学、教育杂志atradejournal贸易杂志(2)dailyrecordofnews,events,businesstransactions,etc.日记，（会计）日记帐e.g.HekeptajournalofhiswanderingsacrossAsia.Cf.journalizev.记日记，记日记帐,UsefulWordsandExpressions,10.transcribev.copyinwritinge.g.Shejotteddownafewnotes,andlatertranscribedthemintoanexercisebook.她草草做些记录，后来再抄到练习本上。transcribingprocess,UsefulWordsandExpressions,11.postv.(inbookkeeping)enter(anitem)inaledger(薄记）将（帐目）登入分类帐e.g.postexportsales把出口销售金额登入分类帐postupaledger过入分类帐,UsefulWordsandExpressions,12.intermsof从某方面，以根据，按照e.g.Thinkofitintermsofinvestment.从投资的角度老考虑。Thefiguresareexpressedintermsofapercentage/inpercentageterms.那些数字是以百分比表示的。,UsefulWordsandExpressions,13.chartn.图，图表，曲线图e.g.aweatherchart天气图asaleschart销售图atemperaturechart体温图表astatisticalchart统计图,UsefulWordsandExpressions,14.facilitatev.(fml)makeeasyorlessdifficulte.g.Itwouldfacilitatemattersifyouweremorecooperative.,UsefulWordsandExpressions,15.alargenumberofe.g.Alargenumberofnewproductshavebeensuccessfullytrial-produced.Cf.（参考）alargeamountof,money,furnitureaconsiderableamountofprejudiceNoamountofencouragementwouldmakehimjump.怎么鼓励他他也不跳。,UsefulWordsandExpressions,16.subsidiaryadj.辅助的，补充的，次要的，e.g.subsidiaryagriculturalproducts农副产品asubsidiarycompany子公司asubsidiaryledger辅助帐，明细分类帐,UsefulWordsandExp