会计英语chapter1AccountinginBusiness

1、Chapter 1Accounting in Business1. Key Words lAccounting 会计lAccounting equation 会计等式lAssets 资产lAuditor 审计员lBalance sheet 资产负债表lBookkeeping / Record（记录记载）keeping 簿记（账本记录）lBusiness entity assumption 会计主体假设lCommon stock 普通股lCorporation 公司lCost principle 历史成本原则lEquity 权益lEthics 职业道德lEvents 事项lExpanded ac

2、counting equation 扩展的会计等式lExpenses 费用lExternal transactions 外部交易lExternal users 外部使用者lFinancial accounting 财务会计lFinancial accounting standards board (FASB) 财务会计准则委员会lFull disclosure principle 充分披露原则l真实性原则 准确性原则 完整性原则lGenerally accepted accounting principles (GAAP) 公认会计原则lGoing-concern assumption 持续经

3、营假设lIncome statement 利润表lInternal transactions 内部交易lInternal users 内部使用者lLiabilities 负债lManagerial accounting 管理会计lMatching principle 配比原则l(某个会计期间或某个会计对象所取得的收入应为取得该收入所发生的费用，成本相匹配，以正确计算在该会计期间，该会计主体所获得的净损益）lMonetary unit assumption 货币计量原则lNet income 净利润lNet loss 净损失lOwners equity 所有者权益lOwner capital 所

4、有者名下的资本lOwner investment 所有者投资lPartnership 合伙企业lRevenue /Income 收入lShares 股份lStock 股票lShareholders / Stockholders 股东lStatement of cash flows 现金流量表lStatement of owners equity 所有者权益表lTime period assumption 会计分期假设lWithdrawals 提取2. Warming up 1) What is accounting?lAccounting is a special language of bu

5、siness.l会计是一种特殊的商业语言。2) Whats the purpose of accounting?lThe purpose of accounting is to provide useful information for different users in order to make their decisions.l会计的目的是为不同的信息使用者提供有用的信息，从而使他们作出正确的决定。3) Who are the accounting users?lInternal/ Inside users: owners, managers, employees, labor un

6、ions（工会） lExternal/Outside users: investors, creditors, government agencies, taxing authorities (税务机关), consumer groups 4) What are three basic accounting elements？会计要素lAssets 资产lLiabilities 负债 lOwners equity 所有者权益lThey exist in every business entity.5) Accounting equationAssets Liabilities Owners e

7、quity the rights of the rights of the creditors(债权人) shareholders(股东)l“”: equal “”: plus “”: minusl Expanded(扩展的) accounting equationAssets LiabilitiesOwners equity Revenues Expenses lThe accounting elements are affected by each other.(相互影响)lThe accounting equation must be in balance. 会计等式必须是保持平衡的。3

8、. Business transactions analysis经济业务分析 lTransactions 1) John begins his business by depositing(存) $50 000 in a bank account in the name of FastForward. Assets liabilities owners equity $50 000 $50 0002) John purchases a land for $10 000 and a small building on the land for $25 000 with cash. Assets

9、liabilities owners equity $50 000 $50 000 +10 000(land) +25 000(building) - 35 000(cash)Bal. $50 000 $50 0003) John buys some office supplies(办公用品) for $500 on credit. Assets liabilities owners equity $50 000 $50 000 +$500 +$500(accounts payable)Bal. $50500 $500 $50 0004) John pays $200 of the $500

10、owed(欠) for the supplies. Assets liabilities owners equity $50500 $500 $50 000 -$200 -$200Bal.$50300 $300 $50 0005) John sells a house calling for a commission of $2000, but John agrees to wait for the payment. Assets liabilities owners equity $50 300 $300 $50 000 -$2 000(house) +$2 000(accounts receivable)Bal. $50 300 $300 $50 000The big four l Price waterhouse