会计英语课件

会计英语ACCOUNTINGENGLISH宁小博主编,1,PPT学习交流,Unit1Introductiontoaccounting第一章会计导论,1.Definitionofaccounting会计的概念RecordingClassifyingandsummarizingAnalyzingandinterpreting,第,一,章,2,PPT学习交流,2.Accountingequation会计等式Asset=liability+ownersequityAssets资产Liability负债Equity权益Profit利润Income收入Expenses费用,3,PPT学习交流,3.Doubleentrybookkeeping复式记账法Undertherulesofdoubleentrybookkeeping,eachtimeatransactionisrecorded,botheffectsmustbetakenintoaccount.Thesetwoeffectsareequalandoppositesothattheaccountingequationwillalwaysprovedcorrect.,4,PPT学习交流,4.GAAP一般公认会计原则5.IASsandIFRSs国际会计准则及国际财务报告准则,5,PPT学习交流,6.Assumptionsandcharacteristicsoffinancialstatement.财务报告的假设及特征,6,PPT学习交流,6.1Underlyingassumptions基本假设Accrualbasis权责发生制Goingconcern持续经营,7,PPT学习交流,6.2QualitativeCharacteristicsoffinancialstatement财务报告的质量特征Understandability可理解性Relevance相关性Reliability可靠性Comparability可比性,8,PPT学习交流,Unit2Accountingcycle第二章会计循环,1.Documentingbusinesstransactions记录企业业务交易1.1Externaldocumentation外部凭证,第,二,章,9,PPT学习交流,1.2Internaldocumentation内部凭证1.2.1invoices发票1.2.2CreditNote抵扣发票1.2.3Pettycashvoucher零用资金报销单,10,PPT学习交流,2.Methodsofpayment付款方式2.1Cheque支票2.2Bankgirocredits银行信贷转账2.3Bankdraft银行汇票2.4Standingorder自动转账2.5Directdebit自动付款转账,11,PPT学习交流,Unit3Accountingcycle第三章会计循环,1.Booksofprimeentry原始账簿1.1Salesdaybook销售日记账1.2Purchasesdaybook采购日记账,第,三,章,12,PPT学习交流,1.3Cashbookandpettycashbook现金日记账及零用现金簿1.3.1Cashbook1.3.2Pettycashbook,13,PPT学习交流,1.4Journal日记账AJournalisabookinwhichanaccountingtransactioniswritteninaccountingterms.,14,PPT学习交流,2Ledger分类账2.1Thenominal(general)ledger总分类账,15,PPT学习交流,2.2Theformatofaledgeraccount账簿的格式Eachgeneralledgerisclassifiedintodebitsandcreditssectionsandanaccountheadingontop.,16,PPT学习交流,2.3Controlaccount控制账户Acontrolaccountisanaccountinthegeneralledgerinwhicharecordiskeptofthetotalvalueofanumberofsimilarbutindividualitems,17,PPT学习交流,2.4Personalaccount个别账户Personalaccountsarecontainedintheaccountreceivablesledgerandaccountpayablesledger.,2.4Personalaccount个别账户,18,PPT学习交流,2.5Postingfromthedaybookstoledger日记账结转至总账(分类账)Afterrecordingdaybooks,thenextstepintheaccountingprocessistoposttransactionstotheaccountsinthegeneralledgerandpersonalledger.,19,PPT学习交流,3.Trialbalance试算平衡3.1Balanceoffaccounts平衡账户3.2Collectingthebalancesontheledgeraccounts归集账户余额,20,PPT学习交流,4.Financialstatement财务报告4.1Statementoffinancialposition财务状况表4.2Statementofcomprehensiveincome综合收益表,21,PPT学习交流,Unit4CurrentAssets第四章流动资产,1.Cashandcashequivalent现金及现金等价物,第,四,章,22,PPT学习交流,2.Receivables应收款项2.1Definition定义Receivablesarebalanceowingtothebusiness.Receivablescanbebreakdownintotradereceivablesandnon-tradereceivables.,23,PPT学习交流,2.2Allowancefordoubtfulaccount坏账准备IASsrequiretheallowancemethodforfinancialreportingpurposeinsteadofdirectwrite-offmethod.,24,PPT学习交流,2.3Irrecoverabledebtswrittenoff核销坏账Whenthecompanydecidedthataparticulardebtwillnotbepaid，thecustomerisnolongeranoutstandingdebtoranymore,25,PPT学习交流,3.Notereceivable应收票据3.1Interest利息.Apromissorynoteisawrittenpromisetopayaspecifiedamountofmoneyondemandoratadefinitetime.3.2Recording记录,26,PPT学习交流,4.Inventory存货4.1Purchasecostandpricingmethod采购成本及计价方法4.2Measurementofinventory存货的计量4.3Costofsales销货成本,27,PPT学习交流,Unit5Non-currentassets第五章非流动资产,1.Definition定义IAS16Property,plantandequipmentcoversallaspectsofaccountingforproperty,plantandequipment(PPE).Thisrepresentsthebulkofitemswhicharetangiblenon-currentassets.,第,五,章,28,PPT学习交流,2.Measurement计量2.1Initialmeasurement初始计量2.2Subsequenttoinitialmeasurement后续计量,29,PPT学习交流,3.Depreciation折旧3.1Thestraightlinemethod直线法3.4Sumofthedigitsmethod年数总合法3.3Thereducingbalancemethod余额递减法3.2Unit-of-productionmethod产量法,30,PPT学习交流,4.Disposal处置4.1Profitorlossondisposal处置损益4.2Ledgeraccountingentriesfordisposal处置会计分录,31,PPT学习交流,Unit6Non-currentassets第六章非流动资产,1.Intangibleassets无形资产1.1Researchanddevelopmentcost研究和开发成本1.1.1Research研究1.1.2Development开发,第,六,章,32,PPT学习交流,1.2Amortizationofdevelopmentcosts开发成本的摊销Amortisationisthesystematicwrite-offthecostofanintangibleassettoexpense.,33,PPT学习交流,2Goodwill商誉2.1Definition定义2.2Purchasedgoodwill购入的商誉,34,PPT学习交流,3.Governmentgrants政府补助3.1Introduction介绍3.2Measurement计量,35,PPT学习交流,4.Investmentproperty投资性房地产4.1Introduction介绍4.2Measurement计量,36,PPT学习交流,5.Impairmentofassets资产减值5.1Recognition确认5.2Indicationsofimpairment减值迹象5.3Accountingtreatment会计处理,37,PPT学习交流,6.Financialassets金融资产6.1Recognition确认IFRS9classifiesallfinancialassetsintotwoclassificationsthosemeasuredatamortisedcostandthosemeasuredatfairvalue.,38,PPT学习交流,6.2Measurement计量6.2.1Initialmeasurement初始计量6.2.2Subsequentlymeasurement后续计量,6.2Measurement计量6.2.1Initialmeasurement初始计量6.2.2Subsequentlymeasurement后续计量,39,PPT学习交流,Unit7Liabilities第七章负债,1.Bankloansandoverdrafts贷款和透支AnoverdraftoccurswhenacompanywithdrawsfromabankaccountandexceedstheavailablebalanceAbankloanisafixedamountforafixedtermwithregularfixedrepayments.,第,七,章,40,PPT学习交流,2.Payables应付款项2.1Tradepayables应付账款Tradepayablesareliabilitiestopayforgoodsorservicethathavebeenreceivedandinvoicedfromsupplierwiththeagreedtimingandamountandforwhichtherewasnotapromissorynote.,41,PPT学习交流,2.2Otherpayables其它应付款(a)Liabilitiestopaywagesandsalaries(b)Amountsduetothetaxofficeforpayrolltaxesandsalestax.(c)Payableforitemswithnon-tradepurpose.(d)Someitemsofexpenditure,42,PPT学习交流,2.3Notepayable应付票据Boththeloanpayableandnotepayablearelegalobligationtopayaspecificsumofmoneyataspecificperiodoftime,whileanotespayableisawrittenpromisetopaymoneyatafuturedate.,43,PPT学习交流,2.4Accruedexpense应付费用Accruedexpensesareexpenseswhichrelatetoanaccountingperiodbuthavenotbeenpaid.,44,PPT学习交流,2.5Deferredincome递延收益Deferredincome(alsoknownasdeferredrevenue,unearnedrevenue,orunearnedincome)ispaymentsforfutureservicestobeperformedorgoodstobedelivered,45,PPT学习交流,3.Incometaxes所得税3.1Currenttax当期所得税3.2Deferredtax递延所得税,46,PPT学习交流,4.Provisionsandcontingencies准备及或有事项4.1Provisions准备4.1.1Recognition确认,47,PPT学习交流,4.1.2Examplesofspecificprovisions举例(a)Recognisinganassetwhenrecognisingaprovision(b)Warranties(c)Onerouscontracts(d)Restructuring,48,PPT学习交流,4.2Contingencies或有事项4.2.1Contingentliability或有负债4.2.2Contingentassets或有资产,49,PPT学习交流,5.Financialliability金融负债Afinancialliabilitywillbemeasuredatamortisedcostorfairvaluethroughprofitorloss.Theavailable-for-saleandheld-to-maturityclassificationswhichcurrentlyinIAS39wereeliminatedunderIFRS9.,50,PPT学习交流,Unit8ShareholdersEquity第八章所有者权益,1.Ordinarysharesandpreferredshares普通股和优先股OrdinarysharesareshareswhicharenotpreferredwithregardtodividendpaymentsPreferredsharesareshareswhichgivecertainpreferentialrightstothoseofordinaryshares.,第,八,章,51,PPT学习交流,2.Sharepremium资本溢价SharepremiummeansthedifferencebetweentheissuepriceoftheshareanditsparvalueTheaccountissometimescalledcapitalpaid-ininexcessofparvalue.,52,PPT学习交流,3.Revaluationsurplus重估增值Theresultofanupwardrevaluationofnon-currentassetsisarevaluationsurplus.,53,PPT学习交流,4.Reserves公积Thetermreserveismostcommonlyusedtodescribeanypartofshareholdersequity,exceptforbasicsharecapital.(a)Statutoryreserves(b)Non-statutoryreserves,54,PPT学习交流,5.Retainedearnings保留盈余Retainedearningsareprofitsearnedbythecompanyandnotappropriatedbydividends，taxationortransfertoanotherreserveaccount,55,PPT学习交流,6.Dividends股利Dividendsarepaymentsmadebyacorporationtoitsshareholders.Itistheportionofprofitsdistributedtostockholders.Inthecaseofdividends,wealsodrawadistinctionbetweencashdividendsandbonusissue(stockdividends).,56,PPT学习交流,7.Statementofchangesinequity权益变动表Anentityisrequiredtopresentastatementofchangesinequityshowing:TotalcomprehensiveincomefortheperiodForeachcomponentofequity,theeffectsofapplicationrequiredbyIAS8,accountingpolicies,changesinaccountingestimatesanderror.,57,PPT学习交流,Unit9Financialstatement第九章财务报告,1.Statementoffinancialposition财务报告1.1Thejournalentriesofmainbusinesstransactions企业主要业务对会计报告的影响(a)Salesofgoods(b)Purchaseofinventoryforresale(c)Purchaseofnon-currentassets(d)Paymentofexpensessuchasutilities(e)Introductionofnewcapitaltothebusiness(f)