Accounting-English-(专科).ppt

AccountingEnglish双语教学,Teacher：何晓华,课程目的,通过英语学习专业知识，借助英语促进专业知识学习，培养既懂专业又会英语，具有国际视野的复合型人才。掌握会计专业词汇、专业术语的英语表达，提高在本专业领域内的各项语言技能（听、说、读、写、译），为今后其他专业双语课（如：管理会计、国际会计）的学习打好基础。,Canyoudistinguishthesefourwordsandusethemcorrectly?AccountAccountingaccountant,WarmUp,n.计算，账目，账户，估计，理由vi.说明，总计，认为，得分；Vt.认为,n.会计学,清算帐目,n.会计(员),会计师,Letsstartourclassjourney!,Thereare25unitsintotaltolearnforusatthisperiod.Everyoneherearerequiredfornecessaryassignmentswhichwillbenefityourcomingcareer.,Lesson1OverviewofAccounting,学习目标：1.回顾会计的概念，掌握相关专业术语的特定表达；2.理解财务会计与管理会计的区别。,keywords,AccountingTransactionEventMeasureFinancialpositionOperatingresult,WhatisthedefinitionofaccountinginPage1?Canyoulistsomeusersofaccountinginformation?asmanyaspossible.Whydotheinterestedpartiesneedaccountinginformation?,KnowledgePoints:,1whatisaccountingTherearetwosignificantphrasesusedtodescribethenatureofaccountinginwesterncountries:-accountingisthelanguageofbusiness.itisthelanguageusedforcommunicationineconomicactivities.-accountingisaninformationsystem.itprovidescertaininformationtorelevantusers(individualsorgroups)tohelpthemmakedecisions.,LookattheexpressionandtrytotranslatethemintoChinese.accountingisaninformationsystemofinterpreting,recording,measuring,classifying,summarizing,reportinganddescribingbusinesseconomicactivitieswithmonetaryunitasitsmaincriterion.,会计是以货币为主要计量单位来解释、记录、计量、分类、汇总、报告和描述经济活动的信息系统。,TheRoleofAccountingDecisionmakers(informationusers)useaccountinginformationfordifferentpurposes.-individuals(intheirdailylives)-businesses(mainlymanagersintheoperation)-investorsandcreditors-governmentregulatoryagencies-taxingauthorities-nonprofitorganizations-otherusers(suchas“competitors,clients,suppliers”),2.financialaccountingandmanagerialaccounting,Financialaccountingmainlyreportsinformationonthefinancialpositionandoperatingresultsofabusinessforboththeexternalusersandthebusinessaswell.Managerialaccountingprovidesspecialinformationforthemanagersofacompanyrangingfromlong-rangeplantodetailedexplanationsofaspecificoperatingresults.,Thecomparisonofmanagementaccountingandfinancialaccounting(P8),管理会计与财务会计的联系与区别,管理会计侧重于为企业内部管理服务-为业主追求利润最大化管理会计侧重于规划、控制企业未来的生产经营活动在核算对象方面，管理会计既涉及整体，又涉及局部-既以企业内部各责任中心的局部问题作为合适对象，同时也研究解决企业生产经营的全局问题在合适方面，管理会计灵活多样，不受制度约束管理会计虽与财务会计分有明显的区别，但是二者也有共同的内容。如图：它们的原始资料很多是相同的二者同为管理服务,Choice,1.whichofthefollowinginformationusersareconcernedaboutthefinancialstrengthofabusinessbeforepermittingittoborrowfunds?A.managersB.creditorsC.investorsD.stockholders2.whichofthefollowingusersarenotexternalusersofaccountinginformation?A.employeesB.creditorsC.investorsD.stockholders3.Thetwomajorspecializedfieldsinaccountingarefinancialaccountingand?A.costingaccountingB.financialmanagementC.managerialaccountingD.taxaccounting,Exercises,Lesson2,Accountingelements,学习目标：1.熟悉会计要素的涵义，掌握其英文表达和解释。2.能够使用英文表述会计等式。,Keywords,BasicaccountingelementsAssetLiabilityownersequityExpenseRevenueNetincome（ornetearning;netloss）AccountingequationTransaction,AccountsreceivableAccountspayableCostofgoodssoldSuppliesAdministrativeexpenseFinancialexpenseSellingexpense,Knowledgepoints:,1.TheBasicaccountingelementsAssets:Theyaretheeconomicresourcesthatareownedorcontrolledandprovidedfuturebenefitsbyabusiness.Required:writedowntheexamplesofassetsasmanyaspossible.,Examples:cash,cashatbank,accountsreceivable,notesreceivable,inventories,brand,equipmentandland.,liabilities:Theyaretheobligationsordebtsthatthefirmmustpayinmoneyorservicesatsometimeinthefuture.Required:writedowntheexamplesofliabilitiesasmanyaspossible.,Examples:accountspayable,notespayable,accruedwagesandsalaries,taxespayable,long-termloans.,OwnersEquity:Itisaresidualclaimtotheassetsremainingafterthedebttocreditorshasbeendischarged,andalsoreferredastothenetassets.Required:findthesimilarexpressionsinyourtext.writedowntheexamplesofliabilitiesasmanyaspossible,Examples:capitalstock,retainedearnings,revenue:Itistheeconomicresourcesflowingintoabusinessasaresultofrenderinggoodsandservicesduringagivenaccountingperiod.Nature:itsincreasewillincreaseownersequity.,Examples:salesrevenue,servicerevenue,investmentrevenue,expenses:Theyaretheoutflowofbusinessseconomicresourcesresultingfromearningrevenueorthecostoftheoperationalactivitiesforthebusiness.Nature:itsincreasewilldecreaseownersequity.,Examples:costofgoodssold,administrativeexpenses,sellingexpenses,Financialexpense,Netincome:Itistheresultofmatchingrevenuewithexpenses.Nature:Itisoperatingperformanceofabusinessandisregardedasapartofownersequityintheend.,2.Theaccountingequationassets=liabilities+ownersequityEquitiesORassets-liabilities=ownersequity,3.Theexpandingaccountingequationassets=liabilities+ownersequity+revenue-expense,Capital-drawing+revenue-expense,Exercises,Unit3,BasictransactionandAccountingequation,学习目标：1.掌握常见的交易类型对会计等式的影响,Keywords,EffectsKeepbalanceOncreditCreditorOfficeequipmentPaymentReceiptSingleproprietorshipAccountingentityassumption,1.Theaccountingequationassets=liabilities+ownersequityEquitiesORassets-liabilities=ownersequity,2.Theexpandingaccountingequationassets=liabilities+ownersequity+revenue-expense,Capital-drawing+revenue-expense,Completingtheaccountingequation:Assets=Liabilities+OwnersequityCompletetheblanksbelow,a.$53,000=$12,000+?,$41,000,b.$97,000=?+$72,000,$25,000,C.?=$1,500+$31,000,$32,500,Describetheeffectsofeachofthefollowingbusinesstransactionsonassets,liabilities,andownersequity.,a.Boughtequipmentoncredit.b.Paidsalariestoemployees.c.Paidcashtoacreditor.d.Paidcashforfurniture.e.Renderedservicesforcash.f.Soldgoodsoncredit.,Increasebothassetandliability.b.Decreasebothassetandliability.c.Decreasebothassetandliability.d.Increaseoneassetanddecreaseanotherasset.e.Increasebothassetandownersequity.f.Increasebothassetandownersequity,Exercise:,MarieAldaownstheFlairDesignStudio.AtthebeginningofSep.2010,herfirmsfinancialrecordsshowedthefollowingassets,liabilities,andownersequity.Required:Setupanequationformusingthebalancesgivenabove.Thenrecordtheeffectsofthefollowingtransactionintheequation.Recordnewbalancesaftereachtransactionhavebeenentered.,a.Performedservicesfor$200oncredit.b.Paid$125incashforrent.c.Performedservicesfor$500incash.d.Paid$50incashforofficecleaningservice.e.Sentacheckfor$200toacreditor.f.Paid$50incashforthetelephonebill.g.Issuedcheckfor$900topaysalaries.h.Performedmoreservicefor$600incash.i.Purchasedadditionalsuppliesfor$70oncredit.j.Received$300fromaccountsreceivable.,Theendoflesson2,1.了解会计实务工作的依据-会计理论（会计基本假设、会计核算基础、会计原则）的内容；2.掌握具体会计假设、会计原则的英文表达，熟悉有关专业内容的惯用语。,学习目标：,Glossary,AccountingstandardAccountingassumptionsAccountingentityGoingconcernMonetaryunitAccountingperiodHistoricalCostprincipleConsistencyprincipleConservationprincipleobjectivityprinciple,Gettoknowatfirst:,Accountingstandards(accountingtheoryoraccountingprinciples)aredevelopedbytheaccountingprofessiontoguideordirectaccountingpractice(especiallyfinancialaccounting),whicharecalledGAAP.,1.Accountingassumptions,a.Accountingentityassumptionb.Goingconcernassumptionc.Stablemonetaryunitassumptiond.Accountingperiodassumption,a.AccountingentityassumptionItmeanseachbusinessventureisaseparateunit,accountedforseparately.Required:findthesimilarexpressionsinyourtext.,b.GoingconcernassumptionTheassumptionismadeinaccountingthatabusinesswillcontinueindefinitely.Required:Whatsthepurposeofthisassumption?findthesuitableanswerinyoutext.,c.StablemonetaryunitassumptionTheassumptionisthatconventionalaccountingstatementsarenotadjustedforchangesinthevalueofthedollar.Required:Isthisassumptionreasonable?findthesuitableanswerinyoutext.,d.AccountingperiodassumptionTheassumptionrequiresaccountingreportsarerelatedtospecifictimeperiods,typicallyoneyear.Required:Whatsthepurposeofthisassumption?findthesuitableanswerinyoutext.,3.AccountingPrinciples,-theguidanceordirectionsforaccountingmeasurementandreporting.Historicalcostprinciple历史成本原则Realizationprinciple实现原则Matchingprinciple配比原则Objectiveprinciple客观性原则Fulldisclosureprinciple充分披露原则Materialityprinciple重要性原则Consistencyprinciple一致性原则Conservatismprinciple稳健性（谨慎性）原则,HistoricalcostprincipleValuingassets,Itismainlyusedforvaluingassets,whichhasitsownstrengthandweakness.Inaccountingpractice,theconceptofcurrentmarketvalueisalsousedtomeasureanasset,Trytoevaluatewhichprincipleisbettertorecordthevalueofassetsinacompany.,Consistencyprinciple,Itimpliesthataccountingmethodsorpoliciesshouldbegenerallyfixedfromoneperiodtotheother.Required:Cantheaccountingmethodsbechanged?,Changesareallowedifnecessaryandatthesametime,accountantsshoulddosomethingtoreportthesechanges,reasonsandtheirimpacts.,Conservatismprinciple,Itrequiresaccountantsshouldbeconservativeinvaluationofassetsanddeterminationofrevenues-Requirement1:understateassetsandrevenuesRequirement2:overstateliabilitiesandexpenses,Objectivityprinciple,WhatsthekeyofObjectiveprinciple?,Theendofunit2,Exercises,Unit3,AccrualBasisAccountingandCashBasisAccounting,学习目标：,1.理解全责发生制和现金收付实现制2.熟悉调整分录编制的必要性，掌握调整分录的类型；,Wordsandexpressions,AccrualbasisaccountingCashbasisaccountingRevenueExpensePurchaseonaccountSellonpurchaseThebalancesheetRevenueprincipleMatchingprincipleResultsofoperationFinancialpositionAccountsreceivableServicerevenueUncollectedaccounts,1.AccountingBasisTwobasiswaysusedforaccountingmeasurement(inrevenues&expenses):-accrualbasis-cashbasis,Cashbasis(notacceptableinpractice)Revenuesandexpensesarerecordedwhencashisreceivedorpaid.Therearenotreceivables,payablesanddepreciationinabusinessbasedoncashbasis.Required:Whatsthedisadvantageofthisbasis?,accrualbasis(popularinpractice)Revenu