会计英语市公开课获奖课件

1、专业英语崔凌云1第1页第1页一、Contents内容1. An Introduction to Accounting 会计总论2. Recording Transactions 统计经济业务3. Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle 账项调整、报 表编制以及会计循环完毕2第2页第2页Contents内容Accounting for Merchandising Enterprises商品流通公司会计Accounting for Cash, Temporary In

2、vestments, and Receivables钞票、短期投资和应收款项Inventories and Cost of Goods Sold存货与销售成本3第3页第3页Contents内容Long-term Assets: Investments, Fixed Assets, Natural Resources and Intangible Assets长期资产：投资、固定资产、自然资源和无形资产Current and Long-term Liabilities流动负债与长期负债4第4页第4页Contents内容Owners Equity所有者权益Statement of Cash Flo

3、ws钞票流量表5第5页第5页二、Requirements要求专业词汇会计分录6第6页第6页1）Account、Accounting & AccountantAccount：解释、阐明；银行账户 He gave me a full account of his plan. 他把计划给我做了完整阐明。 Id like to open a bank account. 我想开一个银行存款账户。会计科目；账户7第7页第7页1）Account、Accounting & AccountantAccounting：会计、会计学 Financial Accounting and Managerial Accou

4、nting are two major specialized fields in Accounting. 财务会计和管理睬计是会计两个主要专门领域。 Accounting elements 会计要素8第8页第8页1）Account、Accounting & AccountantAccountant：会计师、会计人员 Certified Public Accountant 注册会计师（CPA）9第9页第9页2）Assets、Liabilities & Owners EquityAsset：宝物、财富 His leadership is a great asset to our team. 他领

5、导能力是我们队一大珍贵财富。Assets：资产10第10页第10页2）Assets、Liabilities & Owners EquityLiability：责任、义务 Liability to pay taxes 纳税义务Liabilities：负债、债务Owners equity：所有者权益11第11页第11页3）Debit & CreditDebit：借方 Debt： 债务 National Debt 国债Credit：信用、名望 A man of high credit 极有名望人 赊账；贷方 Credit sales 赊销12第12页第12页4）Current assets & Cu

6、rrent liabilitiesCurrent：通用；当今 Current money 通货 流动 Current assets：流动资产 Current liabilities：流动负债 活期 Current account 活期存款13第13页第13页5）Receivable & PayableAccounts receivable：应收账款Accounts payable：应付账款Notes receivable：应收票据Notes payable：应付票据Prepaid：预付 Prepaid expenses 预付费用14第14页第14页会计分录A business paid a $

7、1200 premium（保险费 ） on April 1 for one years insurance in advance. Dr. Prepaid Expenses Prepaid Insurance 1200Cr. Cash 120015第15页第15页三、others其它作业平时成绩占期末总成绩10%16第16页第16页1 An Introduction to AccountingAccounting is an Information system 会计是信息系统Forms of Organization 公司组织形式The Framework for the Preparati

8、on and Presentation of Financial Statements 财务报表编报框架17第17页第17页1 An Introduction to AccountingUnderstanding of Financial Statements 理解财务报表Accounting and its Profession：会计职业Accounting Elements & Equation：会计要素和会计恒等式Ethics：道德规范18第18页第18页Accounting is an Information SystemDecision MakingEconomicEventsRep

9、ortsExhibit 1-1Identify MeasureRecordSummarize Report 19第19页第19页Users：使用者Investors：Creditors：Government：Labour Unions：General Public：投资者债权人政府工会公众20第20页第20页数据图表GraphDiagramChart 饼图：pie chart 柱形图：bar chart 流程图：flow chart Table：表格21第21页第21页Forms of OrganizationSole Proprietorship：独资公司Partnership：合作公司Co

10、rporation：公司22第22页第22页四大会计师事务所Arthur Andersen 安达信 Coopers & Lybrand 永道 Deloitte & Touche 德勤 Ernst & Young 安永 KPMG Peat Marwich 毕马威 Price Waterhouse 普华 23第23页第23页公司Company Co. Corporation Corp. Incorporation Inc. Company limited Co.Ltd. FirmEnterpriseJoint venture24第24页第24页公司Shareholder Board of dire

11、ctors the BoardChairman of the BoardPresidentGeneral manager / CEOStaff 25第25页第25页GAAPGenerally accepted accounting principle公认会计原则26第26页第26页IASCAustraliaCanadaFranceGermanyJapanMexico澳大利亚加拿大法国德国日本墨西哥27第27页第27页IASCThe NetherlandsThe United Kingdom and IrelandThe United States荷兰英国美国28第28页第28页Backgrou

12、nd背景IASB ：The International Accounting Standards Board 国际会计准则理事会FASB： Financial Accounting Standards Board 财务会计准则委员会29第29页第29页The frameworkObjectives of financial statements and underlying assumptionsQualitative characteristics of financial statements30第30页第30页The frameworkElements of financial stat

13、ementsConcepts of capital and capital maintenance31第31页第31页Exhibit 1-2-Business Entity PrincipleEach entity must keep accounting records and prepare reports that are distinct from those of the owner and any other entity.Also known as the Separate Entity Principle32第32页第32页Exhibit 1-2-Objectivity Pri

14、ncipleTransactions must be recorded based on independent, unbiased, and verifiable evidence33第33页第33页Exhibit 1-2-Cost principleAll transactions are recorded based on the cash amount received or paid. Also known as the Historical Cost Principle34第34页第34页Exhibit 1-2-Going Concern PrincipleUsers of fin

15、ancial statements assume that the records reflect the business is going to continue its operations as opposed to being closed or sold unless information is provided to the contrary. Also called the Continuing Concern Principle35第35页第35页Exhibit 1-2-Monetary Unit PrincipleTransactions are recorded bas

16、ed on a common currency and not adjusted for changes in value36第36页第36页Exhibit 1-2-Time Period PrincipleAn entitys activities are divided into specific time periods, such as a year, and reported on that basis. Also known as the Periodicity Principle37第37页第37页Exhibit 1-2-Revenue Recognition Principle

17、Revenue and related expenses are recorded when realized regardless of when cash is actually received/paid. Also known as the Realization Principle38第38页第38页Exhibit 1-2-Matching PrincipleRevenues and expenses must be allocated to the period in which they were actually created39第39页第39页Exhibit 1-2-Ful

18、l disclosure PrincipleFinancial statements (including the notes) must report all relevant information about the operations and financial position of the entity40第40页第40页Exhibit 1-2-Consistency PrincipleAn entity must use the same accounting methods period after period so that the financial statement

19、s of succeeding periods will be comparable41第41页第41页Exhibit 1-2-Materiality PrincipleAn amount may be ignored if its affect on the financial statements is not important to its users; also called cost-to-benefit constraint42第42页第42页Exhibit 1-2-Conservatism PrincipleThe least optimistic estimate shoul

20、d be selected when two estimates of amounts to be received or paid are about equally likely; it is better to understate than overstate values43第43页第43页The principle or concept that holds that an entity will remain in operation for the foreseeable future is the _A. going-concern concept B. stable-mon

21、etary-unit concept C. reliability principle D. cost principle 44第44页第44页When risk or uncertainty exists, the preference for possible accounting measurement errors should be in the direction of understatement rather than overstatement of assets and income.45第45页第45页Proprietorship：独资公司Income Statement

22、：损益表；利润表Statement of Owners Equity： 所有者权益表 statement of retained earningsBalance Sheet：资产负债表Cash Flow Statement：钞票流量表46第46页第46页练习 P21-8If assets increase $80,000 during the period and owners equity decreases $16,000 during the period, liabilities must have _ A. increased $ 64,000 B. increased $ 96,0

23、00 C. decreased $ 64,000 D. decreased $ 96,00047第47页第47页练习 P21-9The following information about the assets and liabilities at the end of 20*1 and 20*2 is given below:20*120*2Assets$ 75000$90000Liabilities360004500048第48页第48页练习 P21-9If net income was $ 1500 and there were no withdrawals, how much did

24、 the owner invest ? A. $ 4500 B. $ 6000 C. $ 45000 D. $ 4350049第49页第49页练习 P24 E1-4Four different sole proprietorships, W, X, Y, and Z, show the same balance sheet data at the beginning and end of a year, exclusive of the amount of capital, are summarized as follows:50第50页第50页练习 P24 E1-4Total assetsT

25、otal liabilitiesBeginning of the year$ 275000$80000End of the year308500051第51页第51页练习 P24 E1-4On the basis of the above data and the following additional information for the year, determine the net income (or loss) of each company for the year.(Suggestion: First determine the amount of increase or d

26、ecrease in capital during the year.)52第52页第52页练习 P24 E1-4Company W: The owner had made no additional investments in the business and no withdrawals from the businessCompany X: The owner had made no additional investments in the business but had withdrawn $ 2500053第53页第53页练习 P24 E1-4Company Y: The ow

27、ner had made an additional investment of $50,000 but had made no withdrawals.Company Z: The owner had made an additional investment of $48,000 and had withdrawn $35,000.54第54页第54页Balance Sheet：资产负债表Assets are 1)probable future economic benefits 2)obtained or controlled by a particular entity as a re

28、sult of 3)past transactions or events.55第55页第55页Balance Sheet：资产负债表Tangible Assets：Cash、Accounts Receivable、Merchandise Inventory、Supplies、Equipment、Buildings、Machines.Intangible Assets：Patent、Trademarks、Copyrights.56第56页第56页Balance Sheet：资产负债表Liabilities are 1)probable future sacrifices of economic

29、 benefits 2)arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of 3)past transactions or events.57第57页第57页Balance Sheet：资产负债表Accounts Payable、Notes Payable、Salaries Payable、Taxes Payable、Interest Payable、Bonds Pa

30、yable.58第58页第58页Balance Sheet：资产负债表Equity is the residual interest in the assets that remains after deducting its liabilities.59第59页第59页Balance Sheet：资产负债表Share Capital、Capital Surplus、Retained earningsNet assets60第60页第60页Income Statement：损益表 Net income (Net loss) = Revenues Expenses61第61页第61页Income

31、 Statement：损益表Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.62第62页第62页Income Statement：损益表Reven

32、ues are inflows of cash or other properties in exchange for goods or services provided to customers as part of the central operations of the business.63第63页第63页Revenues：收入SalesRents earnedDividends receivedInterest earned64第64页第64页Income Statement：损益表Expenses are decreases in economic benefits durin

33、g an accounting period in the form of outflows or depletions of assets or incurrence of liabilities that result in decreases in equity, other than those relating to distributions to equity participants.65第65页第65页Expenses：费用SalariesUtilitiesRent66第66页第66页Statement of Owners Equity： 所有者权益表 Opening bal

34、ance+ Net income+ Owners investment - Withdrawal Closing balance67第67页第67页Exhibit 1-3DifferenceType of Business OrganizationSole ProprietorshipPartnershipCorporationEquity section on the balance sheet is called:Owners equityPartners equityShareholders equity68第68页第68页Exhibit 1-3DifferenceType of Bus

35、iness OrganizationSole ProprietorshipPartnershipCorporationDistributions to owners are called?WithdrawalsWithdrawalsDividends69第69页第69页Exhibit 1-3DifferenceType of Business OrganizationSole ProprietorshipPartnershipCorporationWhen managers are also owners, their salaries are normally:Not an expense*

36、Not an expense*An expense70第70页第70页E1-1 Income StatementRevenues- Consulting revenue Rental revenueExpenses- Rent expense Salaries expense Net income- $ 240071第71页第71页E1-1 Statement of Owners EquityCapital Dec 1+ Investment during the month+ net income $ 2400- withdrawalsCapital Dec 31 $ 3180072第72页

37、第72页E1-1 Balance SheetAssets- Cash Supplies FurnitureLiabilities- Accounts payable Notes payable73第73页第73页E1-1 Balance SheetOwners equity - Capital $ 3180074第74页第74页Cash Flow Statement：钞票流量表Operating：经营Investing：投资Financing：融资75第75页第75页 ProfessionFinancial Accounting externalManagerial Accounting in

38、ternalTax Accounting internalNot-for-profit Accounting：非赚钱机构会计76第76页第76页Financial Statement preparationStatement analysisAuditingRegulatoryConsultingPlanningForensic accounting77第77页第77页ManagerialGeneral accountingCost accountingBudgetingInternal auditingManagement consulting78第78页第78页TaxationPrepar

39、ationPlanningRegulatoryInvestigationsConsulting79第79页第79页AccountingRelated LendersConsultantsAnalystsTradersManagersDirectorsUnderwritersPlanners 80第80页第80页 ProfessionPrivate AccountantsPublic AccountantsGovernment Accountants81第81页第81页 Accounting Elements & Equation Assets = Liabilities + Owners Eq

40、uity82第82页第82页 Net income (Net loss) = Revenues - Expenses83第83页第83页Assets = Liabilities + Owners Equity +（ Revenues - Expenses ） + investments -withdrawals84第84页第84页Example 1-2A. Hilary invested $ 50,000 cash into the business. She also invested $ 10,000 equipment.Assets =Liabilities + Owners Equit

41、ycashAccounts receivableEquipment Accounts payablecapitalexplanation$50,000$10,000$ 60,000Investment85第85页第85页Example 1-2B. She paid rent $ 1600 for the month.Assets =Liabilities + Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-1600-1600Expense86第86页第86页Example 1-2C

42、. She purchased $ 1 equipment on account.Assets =Liabilities + Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation+12,000+12,00087第87页第87页Example 1-2D. She earned $ revenue and received the cash.Assets =Liabilities + Owners EquitycashAccounts receivableEquipment Accounts

43、 payablecapitalexplanation+Revenue88第88页第88页Example 1-2E. She earned $ 7000 revenue on account.Assets =Liabilities + Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation+7000+7000Revenue89第89页第89页Example 1-2F. She paid $ 8000 cash to purchase equipment.Assets =Liabilities

44、 + Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-8000+800090第90页第90页Example 1-2G. She paid the $ 2400 cash for salary.Assets =Liabilities + Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-2400-2400Expense91第91页第91页Example 1-2H. She

45、collected $ 5000 from her client. (see transaction E)Assets =Liabilities + Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation+5000-500092第92页第92页Example 1-2I. She paid $ 1 cash for her account owed (see Transaction C)Assets =Liabilities + Owners EquitycashAccounts recei

46、vableEquipment Accounts payablecapitalexplanation-12,000-12,00093第93页第93页Example 1-2J. She withdrew $ 500 cash for personal use.Assets =Liabilities + Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-500-500Withdrawals94第94页第94页 EthicsIntegrityConfidentialityCompetence

47、Objectivity95第95页第95页P20-1Which of the following statements is false?A. The partnership form of business organization protects the personal assets of the owners from creditors of the business.B. A proprietorship has a single owner.96第96页第96页P20-1Which of the following statements is false?C. Accounti

48、ng is the information system that measures business activities, processes that information into reports, and communicates the results to decision makersD. The FASB determines how accounting is practiced in the U.S.97第97页第97页P20-2The primary objective of financial reporting is _ A. To present information in an ethical manner B. To provide information to the federal government C. To