会计英语课件市公开课一等奖省赛课微课金奖课件

WELCOME!Haven’tseenyouforsometime!会计英语课件第1页1/115罗定市中等职业技术学校李金梅

会计英语

AccountingEnglish会计英语课件第2页2/115WhydowelearnAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?会计英语课件第3页3/115SuggestionsforstudyPreviewingthetextisveryimportant.《AnEnglish–ChineseDictionaryofAccounting》，《英汉双解财会词典》会计英语课件第4页4/115UNIT1AnIntroductiontoAccounting会计英语课件第5页5/115LearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Understandthetypesofaccountinginformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.Learntheaccountingtermsinthischapterandusetheminthetranslationtask.会计英语课件第6页6/115Account账户assetaccount资产账户Accounting会计（学）Imajoredinaccounting.Accountancy会计工作、会计学Accountant会计师Iwanttobeanaccountant.BeanCounter数豆子人Differentexpressionsabout“企业”inEnglishBusinessEnterpriseFirm

CompanyCorporation会计英语课件第7页7/115

ReadPartIandanswerthefollowingquestions:

1.Accountingisaspecial_____ofbusiness.

2.Whatisthepurposeofaccounting?

3.Whoaretheaccountingusers?（使用者)

4.Whatarethreebasicaccountingelements?

StepOne

Lead–inthenewlesson会计英语课件第8页8/1151、WhatisAccounting?Accountingisaspecial_____ofbusiness.

language会计是一个特殊商业用语。会计英语课件第9页9/115

Thepurposeofaccountingistoprovideusefulinformationfordifferentusers

inorderto

maketheirdecisions.(作出决定）▲providesth…forsb.…为某人提供某物Eg.Ourschooloftenprovidesdeliciousfoodforus.▲inorderto目标/为了Eg.Westudyhardinordertomakeacontributiontothesociety2、Whatisthepurposeoftheaccounting?会计英语课件第10页10/1153、UsersofAccountingInformation(会计信息使用者）Owners

业主,managers经理,creditors

债权人,governmentsagencies

政府机构,customers,用户laborunions工会,andcompetitors对手会计英语课件第11页11/115

Revenue收入Expenses费用Profits利润Assets资产Liabilities负债Owner’sequity业主权益/全部者权益4、Threebasicaccountingelements

（会计三个基本要素）Theyexistineverybusinessentity.4、Threebasicaccountingelements

（会计三个基本要素）会计英语课件第12页12/1155、Accountingequation

资产=负债+全部者权益equal

plus

minus=AssetsLiabilitiesOwner’sequity+Assets-Liabilities=Owner’sequityNetassets=Owner’sequity

=+-会计英语课件第13页13/1151、Express表示2、Equityaredividedintoliabilitiesandowner’sequity.divideinto把….分成….eg:Wewilldividethestudentsintothreegroups.3、thethirdcanbecalculate(compute).计算出来6、Usefulexpressions4.Underthebusinessentityprinciple

在企业实体标准下5、theaccountingelementsareaffected（相互影响）byeachother.6、Theaccountingequationmustbeinbalance.(平衡）会计英语课件第14页14/1157、Readthephrasesandtext

8.Dosomeexercises:CtoEorEtoCasset____liability_______equity____speciallanguage_________usefulinformation_______makedecision_______accountingelement________

资产权益尤其言语会计要素有用信息作出决议负债会计英语课件第15页15/1152.Completethefollowingsentences.

1)Accountingisa_________ofbusiness.2)Thepurposeofaccountingistoprovide___________tomake________.3)Therearethreebasicaccountingelements:____________and_____.4)Atalltimes,theaccountingequationmustbein_____.5)Equitiesaredividedinto_____and_________.speciallanguageusefulinformation

decisionsassetsliabilities

owner’sequity

balance

liabilitiesowner’sequity

会计英语课件第16页16/115Step4、Sumup:

1、Theaccountingpurposeandelements.2、UsersofAccountingInformation.会计英语课件第17页17/1151.FinishB.ReadingPart1EX.1and2

2.Readthetextbyheart

Step5、Homework:

会计英语课件第18页18/115UNITONEFinancialPositionandAccountingEquation

Financialposition:economicresourcesbelongingtoacompanyandtheclaims(equities)againstthoseresourcesatapointintime.Economicresources=equitiesEconomicresources=creditor’sequity+owner’sequityAccountingequation:assets=liabilities+owner’sequity会计英语课件第19页19/115fourtypesoftransactionsthataffectowner’sequity

Owner’sinvestmentsOwner’sequityrevenuesOwner’swithdrawalsexpenses会计英语课件第20页20/115Part2AccountingProcess会计英语课件第21页21/115Step1Review

1.Whoaretheaccountingusers?2.What’sthepurposeofaccounting?3.Whatarethebasicaccountingelements?

会计英语课件第22页22/115会计英语课件第23页23/115Thefullformofaccountingequation:Assets=Liabilities+Owner’sEquity+Revenue-Expenses会计英语课件第24页24/115Owner’sequityDefinition:theresidualinterestintheassetsofanentitythatremainsafterdeductingitsliabilities.Owner’sequity=assets–liabilitiesOwner’sequity=netassets会计英语课件第25页25/115LiabilitiesDefinition:probablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.Kindsofliabilities:currentliabilitiesandlong-termliabilities会计英语课件第26页26/115AssetsDefinition:probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents;economicresourcesownedbyabusinessthatareexpectedtobenefitfutureoperations.Kindsofassets:currentassets,fixedassetsandintangibleassets.会计英语课件第27页27/115Economicresourcesarereferredtoasassetsandcreditors’equitiesarereferredtoasliabilities.会计英语课件第28页28/115Equities:creditor’sequityandowner’sequity会计英语课件第29页29/115Currentassets:cash,accountsreceivable,inventories,Fixedassets:land,buildings,andequipmentIntangibleassets:patent,trademarkandbrandname,copyright,franchise会计英语课件第30页30/115Currentliabilities(流动负债）:accountspayable应付账款,salariespayable应付薪金,taxespayable应付税金,Long-termliabilities长久负债:bondspayable应付债会计英语课件第31页31/115CLASSROOMEXERCISESIndicatebelowwhethereachaccountisanassets(A),liabilities(L),orapartofowner’sequity(OE).Cash（）SalariesPayable（）AccountsReceivable（）Johnson,CapitalLand（）AccountsPayable（）Supplies（）Land（）Supplies（）OEAAAALLAOEAAAALLA会计英语课件第32页32/115Classroomexercises:1.Identifythefollowingtransactionsbytypeofowner’sequitytransactionbymarkingeachaseitheranowner’sinvestment(I),owner’swithdrawal(W),revenue(R),expense(E)ornotanowner’sequitytransaction(NOE).a.Receivedcashforprovidingaservice.(

),b.Tookassetsoutofbusinessfromapersonalaccount.(

),C.Receivedcashfromacustomerpreviouslybilledforaservice.(

)d.Transferredassetstothebusinessfromapersonalaccount.(

)会计英语课件第33页33/115e.Paidservicestationforgasoline.f.Performedaserviceandreceivedapromiseofpayment.g.Paidcashtopurchaseequipment.h.Paidcashtoemployeeforservicesperformed.会计英语课件第34页34/115Part2ILLUSTRATIVETRANSACTIONSTransactions1.Johnbeginshisbusinessbydepositing$50,000inabankaccountinthenameofShannonRealty.(investment)Assets=Liabilities+Owner’sEquity1

$50,000

$50,000Bal.$50,000$50,000会计英语课件第35页35/1152.Johnpurchasesalotfor$10,000andasmallbuildingonthelotfor$25,000withcash.(purchaseofassetswithcash)Assets=Liabilities+Owner’sEquity

$50,000$50,000

2.+10,000(land)+25,000

(building)

-35,000(cash)Bal.$50,000$50,000会计英语课件第36页36/1153.Johnbuyssomeofficesuppliesfor$500oncredit.(Purchaseofassetsbyincurringaliability)Assets=Liabilities+Owner’sEquity$50,000$50,000

3.+$500(supplies)+$500(accountspayable)Bal.$50,500$500$50,000会计英语课件第37页37/1154.Johnpays$200ofthe$500owedforthesupplies.(paymentofaliabilities)Assets=Liabilities+Owner’sEquity$50,500$500$50,000

-$200(cash)-$200(accountspayable)Bal.$50,300$300$50,000会计英语课件第38页38/1155.ShannonRealtysellsahouseandreceivesacommissionincashof$1,500.

Assets=Liabilities+Owner’sEquity$50,300$300$50,000

5.+$1,500(cash)+$1,500(revenue)Bal.$51,800$300$51,500会计英语课件第39页39/1156.Johnsellsahousecallingforacommissionof$2,000,butJohnagreestowaitforthepayment.(revenueoncredit)Assets=Liabilities+Owner’sEquity$51,800$300$51,500

$2,000

(accountsreceivable)$2,000

(revenue)Bal.53,800$300$53,500会计英语课件第40页40/1157.AfewdayslaterShannonreceives$1,000fromtheclient.Assets=Liabilities+Owner’sEquity$53,800$300

$53,500

7.+$1,000(cash)

-$1,000(accountsreceivable)

bal.$53,800$300$53,500

会计英语课件第41页41/1158.JohnShannonpays$1,000torentsomeequipmentfortheoffice.Assets=Liabilities+Owner’sEquity$53,800$300

$53,5008.-$1,000(cash)

-$1,000(expense)

bal.$52,800$300$52,500会计英语课件第42页42/1159.Johnpays$400inwagestoapart-timehelper.(expense)Assets=Liabilities+Owner’sEquity$52,800$300$52,5009.-$400(cash)

-$400(expense)Bal.$52,400$300$52,100会计英语课件第43页43/11510.Johnhasn’tpaidthebillofutilityexpenseof$300.Assets=Liabilities+Owner’sEquity

$52,400$300$52,100

+$300(accountspayable)-$300(expense)Bal.$52,400$600$51,800会计英语课件第44页44/11511.Johnwithdraws$600incashfromShannonRealtyanddepositsitinhispersonalaccount.Assets=Liabilities+Owner’sEquity$52,400$600$51,80011.-$600(cash)

-$600(capital)

Ba.$51,800$600$51,200会计英语课件第45页45/115ClassroomexercisesCharleneRudekfinishedlawschoolinJuneandimmediatelysetupherownlawpractice.Duringthefirstmonthofoperationshecompletedthefollowingtransactions:1.Beganthelawpracticebyplacing$2,000inabankaccountestablishedforthebusiness.2.Purchasedalawlibraryfor$900cash.3.Purchasedofficesuppliesfor$400oncredit.

会计英语课件第46页46/1154.Accepted$500incashforcompletingacontract.5.Billedclients$1,950forservicesrenderedduringthemonth.6.Paid$200oftheamountowedforofficesupplies.7.Received$1,250incashfromoneclientwhohadbeenpreviouslybilledforservicesrendered.8.Paidrentexpenseforthemonthintheamountof$1,200.9.Withdrew$400fromthepracticeforpersonaluse.会计英语课件第47页47/115Onasheetofpaper,listthenumbers1through10,withcolumnsforAssets,Liabilities,andOwner’sEquity.Inthecolumns,indicatewhethereachtransactioncausedanincrease(+),adecrease(-),ornochange(NC)inassets,liabilities,andowner’sequity.会计英语课件第48页48/115DuringthemonthofApril,GrissomCo.hadthefollowingtransactions:1.PaidsalariesforApril,$1,800.2.Purchasedequipmentoncredit,$3000.3.Purchasedsupplieswithcash,$100.4.Additionalinvestmentbyowner,$4,000.会计英语课件第49页49/1155.Paidforpartofequipmentpreviouslypurchasedoncredit,$1,000.6.Receivedpaymentforservicesperformed,$600.7.Billedcustomersforservicesperformed,$1,600.8.Withdrewcash,$1,500.会计英语课件第50页50/1159.Receivedpaymentfromcustomersbilledpreviously,$300.10.Receivedutilitybill,$70..会计英语课件第51页51/115Part3ProfessionalEthicsandAccountingProfession会计英语课件第52页52/115ProfessionalEthicsandtheAccountingProfessionRevisions:1.Accountingequation2.Useaccountingequationtoanalyzethetransactions.会计英语课件第53页53/115AccountingProfessionEthics

ManagementAccountingPublicAccountingGovernmentandotherNot-for-ProfitAccountingAccountingEducation会计英语课件第54页54/115EthicsEthicsistheapplicationofacodeofconducttoeverydaylife.Itaddressesthequestionofwhetheractionsaregoodorbad,rightorwrong.Ethicsactionsaretheresultsofindividualdecisionsandyouarefacedwithmanyethicalsituationseveryday.会计英语课件第55页55/115ManagementAccountinganaccountantwhoisemployedbyabusinessissaidtobeinmanagementaccounting.Asmallbusinessmayhaveonlyonepersondoingthiswork,thoughamedium-sizeorlargecompanymayhavehundredsofaccountantsworkingunderachiefaccountingofficercalledacontroller,treasurer,orfinancialvicepresident.会计英语课件第56页56/115PublicAccountingthefieldofpublicaccountingoffersservicesinauditing,taxes,andmanagementconsultingtothepublicforafee.会计英语课件第57页57/115GovernmentandOtherNot-for-ProfitAccountingAgenciesanddepartmentsatalllevelsofgovernmenthireaccountantstopreparereportsthatofficialscanresponsiblycarryouttheirduties.Not-for-Profitorganizationsarehospitals,colleges,universities,andfoundations.会计英语课件第58页58/115AccountingEducationTrainingnewaccountantsisachallengingandrewardingcareer,andtodayinstructorsofaccountingareingreatdemand.inmanyschoolsholdingtheCPA,CMA,orCIAcertificatewillhelpandinstructortoadvanceprofessionally.会计英语课件第59页59/115Part4Accounts会计英语课件第60页60/115Revisions1.Professionalethics2.Theclassificationoftheaccountingprofession会计英语课件第61页61/115AccountsAssets:Cash

NotesReceivable

AccountsReceivable

PrepaidExpenses

Land

Buildings

Equipment会计英语课件第62页62/115CashCashisthetitleoftheaccountusedtorecordincreasesanddecreasesincash.Cashconsistsofmoneyoranymediumofexchangethatabankwillacceptatfacevaluefordeposit.Cash:coins,currency,checks,postalandexpressmoneyorders,moneydepositedinabankorbanks,cashonhand.会计英语课件第63页63/115NotesReceivableApromissorynoteisawrittenpromisetopayadefinitesumofmoneyatafixedfuturedate.AccountsduefromothersintheformofpromissorynotesarerecordedinanaccountcalledNotesReceivable.会计英语课件第64页64/115AccountsReceivableAccountsReceivableisincurredbyCreditSales,orSalesonAccount.CreditsalesincreaseAccountsReceivable.会计英语课件第65页65/115PrepaidExpensesPrepaidInsuranceOfficeSuppliesPrepaidRentStoreSuppliesPrepaidTaxes会计英语课件第66页66/115LandLandaccountisusedtorecordpurchasesofpropertytobeusedintheordinaryoperationsofthebusiness.会计英语课件第67页67/115BuildingsPurchaseofstructurestobeusedinthebusinessarerecordedinanaccountcalledBuildings.Althoughabuildingcannotbeseparatedfromthelanditoccupies,itisimportanttomaintainseparateaccountsforthelandandthebuildings.会计英语课件第68页68/115EquipmentOfficeEquipment:desks,chairs,officemachines,filingcabinets,andtypewriters.StoreEquipment:cashregisterscounters,showcases,shelves,andsimilaritems.MachineryandEquipment:lathes,drillpressesandotherequipment.TrucksandAutomobiles.会计英语课件第69页69/115Part6LiabilityandOwner’sEquity李海红会计英语课件第70页70/115RevisionsAssets:Cash

NotesReceivable

AccountsReceivable

PrepaidExpenses

Land

Buildings

Equipment会计英语课件第71页71/115LiabilityNotesPayableAccountsPayableOtherShort-TermLiabilitiesLong-termLiabilities会计英语课件第72页72/115Owner’sEquityCapitalAccountWithdrawalsAccountRevenuesandExpense会计英语课件第73页73/115NotesPayableNotesPayableistheoppositeofNotesReceivable.Itisusedtorecordincreasesanddecreasesinpromissorynoteamountsowedtocreditorswithinthenextyearoroperatingcycle.会计英语课件第74页74/115AccountsPayableAccountsPayableistheoppositeofAccountsReceivable.ItcomesfromCreditPurchase.会计英语课件第75页75/115OtherShort-TermLiabilityWagesPayableTaxesPayableRentPayableInterestPayableUnearnedFeesCustomerDepositUnearnedRevenue会计英语课件第76页76/115CapitalAccountWhensomeoneinvestsinhisorherowncompany,theamountoftheinvestmentisrecordedinacapitalaccount.会计英语课件第77页77/115WithdrawalAccountApersonwhoinvestsinabusinessusuallyexpectstoearnanincomeantouseatleastpartoftheassetsearnedfromprofitableoperationstopaypersonallivingexpenses.会计英语课件第78页78/115RevenueandExpenseAccountsRevenuesincreaseowner’sequity,andexpensesdecreaseowner’sequity:CommissionsEarnedAdvertisingFeesEarnedWagesExpenseSuppliesExpenseRentExpenseAdvertisingExpense会计英语课件第79页79/115T-AccountandDouble-EntrySystem李海红会计英语课件第80页80/115RevisionsAssetsaccountsLiabilitiesaccountsOwner’sEquityaccounts会计英语课件第81页81/115T–accountandDouble-EntrySystemEvolutionofthedouble-entrysystemTheT-account会计英语课件第82页82/115

辽宁对外经贸学院精品课（高职课）会计英语主讲人：李海红讲师

会计英语课件第83页83/115

DebitCreditforforDecreaseIncrease

Assets=Liabilities+Owner’sEquity

DebitCreditforforDecreaseIncrease

DebitCreditforforIncreaseDecrease?Theaccountingequation?

ThebasicrulesofT-account?Assets=Liabilities+Owner’sEquity会计英语课件第84页84/115JOURNALSandJOURNALIZINGJournals:generaljournal;special-purposejournalJournalizing:theprocessofrecordingtransactionsinajournal.

H会计英语课件第85页85/115ExamplesThefollowingtransactionsfortheJoanMillerAdvertisingAgencyhappenedinJanuary:January1.JoanMillerinvested$10,000tostartherownadvertisingagency.January2.Rentedanoffice,payingtwomonth’srent,$800.会计英语课件第86页86/115January5.PurchasedofficeequipmentfromMorganEquipmentfor$3,000,paying$1,500incashandagreeingtopaytherestnextmonth.January6.Purchasedoncreditartsuppliesfor$1,800andofficesuppliesfor$800fromTaylorSupplyCompany.January19.PerformedaservicebyplacingseveralmajoradvertisementforWardDepartmentStores.Thefeeof$2,800isbillednowbutwillbecollectednextmonth.

S会计英语课件第87页87/115

Recordthefollowingtransactionsinthegeneraljournal.January8.Paid$480foraone-yearinsurancepolicywithcoverageeffectiveJanuary1.January9.PaidTaylorSupplyCompany$1,000oftheamountowed.January10.Performedaservicebyplacingadvertisementsforanautomobiledealerinthenewspaperandcollectedafeeof$1,400.Homework会计英语课件第88页88/115January12.Paidthesecretarytwoweeks’wages,$600.January15.Accepted$1,000asanadvancefeeforartworktobedoneforanotheragency..January25.JoanMillerwithdrew$1,400fromthebusinessforpersonallivingexpenses.会计英语课件第89页89/115January26.Paidthesecretarytwomoreweeks’wages,$600.January29.Receivedandpaidtheutilitybillof$100.January30.Received(butdidnotpay)atelephonebill,$70.会计英语课件第90页90/115GeneralJournalDateDescriptionPost.Ref.DebitCredit

111311Jan.1Cash

$10,000$10,000JoanMiller,CapitalInvestmentinbusiness会计英语课件第91页91/115DateDescriptionPost.Ref.DebitCredit

Jan.2PrepaidRentCashPaidtheofficerentinadvance117111$800$800会计英语课件第92页92/115DateDescriptionPost.Ref.DebitCredit

Jan.19AccountsReceivableAdvertisementFeesEarnedRevenueearned,tobecollectedlater113411$4,200$4,200会计英语课件第93页93/115DateDescriptionPost.Ref.DebitCredit

Jan.5OfficeEquipmentCash

AccountsPayablePartialpaymentofofficeequipment146111212$3000$1,500$1,500会计英语课件第94页94/115DateDescriptionPost.Ref.DebitCredit

Jan.6ArtSuppliesOfficeSupplies

AccountsPayablePurchaseofsuppliesoncredit115116212$1,800$800$2,600会计英语课件第95页95/115DateDescriptionPost.Ref.DebitCredit

YearMonthDayThenameoftheaccountsdebitedand

creditedAbriefexplanationofthetransactionsDebitamountCreditamount会计英语课件第96页96/115Revisions1.Posting2.Ledgers会计英语课件第97页97/115TheTrialBalanceTheequalityofdebitandcreditbalancesintheledgershouldbetestedperiodicallybypreparingatrialbalance.Thestepsinpreparingatrialbalancefollow:会计英语课件第98页98/1151.Determinethebalanceofeachaccountintheledger.2.Listeachledgeraccountthathasabalance,withthedebitbalancesintheleftcolumnandthecreditbalancesintherightcolumn.Accountsarelistedintheordertheyappearintheledger.3.Addeachcolumn.4.Comparethetotalsofeachcolumn.会计英语课件第99页99/115JoanMillerAdvertisingAgencyTrialBalanceJanuary31,CashAccountsReceivableArtSuppliesOfficeSuppliesPrepaidRentPrepaidInsuranceArtEquipmentOfficeEquipment$1,7202,8001,8008008004804,2003,000会计英语课件第100页100/115AccountsPayableUnearnedArtFeesJoanMiller,CapitalJoanMiller,WithdrawalAdvertisingFeesEarnedOfficeWagesExpenseUtilityExpenseTelephoneExpense1,4001,20010070$3,1701,00010,0004,200会计英语课件第101页101/115TheMeasurementofBusinessIncomeNetIncomeNetincomeisthenetincreaseinowner’sequityresultingfromtheoperationsofthecompany.Netincome,initssimplestform,ismeasuredbythedifferencebetweenrevenuesandexpenses:Netincome=revenues-expenses会计英语课件第102页102/115Revenues:inthesimplestcase,theyequalthepriceofgoodssoldandservicesrenderedduringperiodoftime.Expenses:expensesarethecostsofthegoodsandservicesusedupinthecourseofgainingrevenues.Oftencalledthecostofdoingbusiness,expensesincludethecostsofgoodssold,thecostsofactivitiesnecessarytocarryonthebusiness.会计英语课件第103页103/115TheAdjustment1.Apportioningrecordedexpensesbetweentwoormoreaccountingperiods.(deferrals)

PrepaidRent

PrepaidInsurance

ArtSuppliesandOfficeSupplies

DepreciationofPlantandEquipment会计英语课件第104页104/1152.Apportioningrecordedrevenuesbetweentwoormoreaccountingperiods:Unearnedartfees会计英语课件第105页105/115PrepaidRentRentExpense400PrepaidRent400会计英语课件第106页106/115PrepaidInsuranceInsuranceExpense40PrepaidInsura