《会计英语》

1、1,ACCOUNTING 会计英语,赵睿琪 TELEmail:,学习会计英语的方法,1 记忆专业词汇 记忆专业词汇是学习会计英语的必经之路，没有一定的词汇量，就无法读懂专业英语，专业词汇的记忆中以会计科目的记忆为主。 以美国为代表的财务会计特点中会计科目名称多具有情景反映的，即在字面上直接涉及经济业务的内容，比如购买土地、设备、建筑物等固定资产在会计上就直接记Land 、Building、Equipment但在中国则是直接归结计入一个会计科目中“Fixed Assets,2 掌握阅读翻译技巧 学习会计英语的目的是要理解英文专业文献的内容，掌握专业英文知识要点，能在以后

2、的工作或者学习中熟练运用英汉两方面的专业知识。要达到这个目的，就需要理解长句、难句和抽象的句子，学会总结归纳各断落的大意。,分析长难句的方法： （1）找出句子的主谓宾，从整体上把握句子的结构。 （2）找出句中所有的谓语动词、非谓语动词、不定式结构和从句的引导词，分析该句表达了几个层次的意思。 （3）分析从句和短语的功能。 （4）按汉语的表达习惯，将长句的从句分开叙述，然后连成一个完整的句子。,Accountant have devised procedures whereby the flows of cash receipts and payment are spread over a pe

3、riod of time in a certain way to derive income, which is representative of the economic performance of the firm for the given period.,(1) 主语为Accountant 谓语为devised 宾语为procedures (2) 该句有三个谓语动词，谓语动词分别为devised、 are spread 、is，有1个不定时结构to derive income作目的状语。 (3) 非限定性定语从句 which is representative of the eco

4、nomic performance of the firm for the given period 修饰income,(4) 该句表达了四层意思：会计师制定了一些程序；将现金收支分配于一定期间；以某种方式确定收益；代表企业特定期间的经营成果。 会计师制定了一些程序，据此将现金收支分配于一定期间，以某种方式确定出收益，该收益代表这个企业特定期间的经营成果。,3 加强练习，巩固知识 要真正掌握会计英语知识、从而达到熟练的程度，练习环节是必不可少的。通过练习可以牢记专业词汇，而且对于用规范的格式书写会计业务、填制会计表格，都有帮助。,相关知识链接：,1、会计基本职能是什么？ 核算和监督 2、核算的

5、具体内容是什么呢？ 记录企业的交易事项(Transactions and Events) 3、这些交易事项的依据是什么？ 原始凭证(source documents),原始凭证的分类：,销售订单 采购订单 收货单 发货单 发票 收据,Sales order Purchase order Goods received note Goods delivery note invoice receipt,Practice in china: Vouchers: Receipt voucher Payment voucher Transfer voucher,The rule of double ent

6、ry复式记账原理,Source documents,Accounting bookkeeping,Accountants preparing accounting entry,Double entry?,会计等式,The Accounting Equation: Assets=liabilities+owners equity（capital） The purpose of owner invest in a business is seeking for return,profit or loss,ledger accounts(会计账户),Asset account: Current as

7、set and Non-current asset Cash Cash in bank Inventory Accounts receivables Fixed assets .,Liability accounts: Short-term liabilities and Long-term liabilities Short-term loans Accounts payables Salaries payables Tax payables .,Equity accounts 留存收益 Retained earnings 本年利润 Current year profits 利润分配 Pro

8、fit distribution . Cost accounts 生产成本 Cost of manufacture .,Profit and Loss accounts 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service .,How to preparing accounting entry?,ABC company purchased equipment for

9、 cash at $30000.,小贴士： 在中国，会计科目（chart of account) 几乎都是固定的，而在大多数西方国家， 每个企业都有自己的会计科目， 这个会计科目是在其适用的报告准则框架范围 内自主设定的。,补充：在求职英文简历中如何运用相关专业词汇,Resume Curriculum vitae(CV) 如何正确表达以下词汇呢？ 初级会计师 中级会计师 高级会计师,Accounting bookkeeper记账员 Junior stuff accountant初级会计职员 Professional accountant 职业会计师 Senior professional ac

10、countant资深职业会计师,课堂小练习（翻译以下内容）,初级会计职员的工作内容如下： 编制会计分录 开销售单据 应收账款催收及查对 银行余额的调节 成本核算和成本差异调整 税务申报 存货管理 明细账查对,For a junior stuff accountant,your work as: Preparing accounting entries Customer billing AR collection and reconciliation Bank reconciliation Cost accounting and cost variance adjustment Tax retu

11、rn Inventory coordination Accounts reconciliation,24,Lesson 1,An Introduction to Accounting,Objiectives,Understand an information system of accounting Apply generally accepted accounting principles (公认会计准则的运用） Understand financial statements(理解财务报表) Use the accounting elements（会计要素的运用） Use the accou

12、nting equation（会计等式的运用）,Accounting information,The accounting process,Decision makers,Economic activities,Actions (decisions),Accounting thinks decision makers with economic activities and with the results of their decisions.,1.1 Accounting is an information system,26,First identify economic events（

13、确认经济事项） Then measuring（计量)，recording(记录）,summarizing（汇总）,and reporting the information to users users: Investors（投资者） Creditors （债权人） Government（政府） Labour unions （工会） General public（普通大众）,1.2 Forms of organization,Sole proprietorship（独资企业） Owned by one person. Owner is personally responsible for bu

14、siness debts. Partnership（合伙企业） Owned by two or more persons. Partners are personally responsible for all partnership debts. Corporation（公司） Owned by shares of stock. A corporation is a separate legal entity. It is responsible for its own debts.,28,1.3 Framework for Preparation and presentation of f

15、inancial statements,Different countries have different accounting models because of legal and economic conditions We need a global accounting language for the communication of relevant and reliable financial information. IASC国际会计准则委员会 since 1973 IASB国际会计准则理事会 since 2001,29,1 Objectives of financial

16、statements and underlying assumptions （财务报表的目标和基本假设） 2 Qualitative characteristics of financial statements （财务报表的质量特征） 3 Elements of financial statements (财务报表要素） 4 Concepts of capital and capital maintenance （资本以及资本保值的概念）,31,Some accounting concepts and principles: Business entity principle（会计主体） O

17、bjectivity principle（客观） Cost principle（历史成本原则） Going-concern principle（持续经营原则） Monetary unit principle（货币计量原则） Time period principle（会计分期） Revenue recognition or realization principle（收入确认原则） Matching principle（配比原则） Full-disclosure principle（充分披露原则） Consistency principle（一贯性原则） Materiality princip

18、le（重要性原则） Conservatism principle（谨慎性原则）,32,1.4 Understanding financial statements,The income statement summarizes net profit (or net loss) resulting from revenues less expenses. The statement of owners equity reconciles changes in owners equity (increases are caused by owner investments and net prof

19、it, while decreases result from owner withdrawals and net losses). The balance sheet details assets, liabilities, and equity. The statement of cash flows shows the cash inflows and outflows from operating, investing and financing activities.,知识链接：,About presentation of balance sheet(关于资产负债表的格式排列）: 在

20、中国：左右格式 大多数西方国家：没有严格限制，可以左右，也可以上下。,Assets,Definition:Assets are probable future economic benifits obtained or controlled by a particular entity as a result of past transaction or events. 定义：资产是企业过去交易或事项形成的，由企业拥有或者控制的，预期会给企业带来经济利益的资源。,Liabilities,Definition: Liabilities are probable future sacrifices

21、 of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. 负债是指过去的交易或者事项形成的，预期会导致经济利益流出企业的现时义务，该义务需要企业将来转让资产或者提供服务来偿还。,Owners equity,Definition: the residual interest

22、 in the assets of an entity that remains after deducting its liabilities. 资产减去负债后的剩余权益 Owners equity = Assets Liabilities Owners equity = Net Assets,Income,Definition: Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases

23、of liabilities that result in increases in equity,other than those relating contributions from equity paticipants. 收益是会计期间经济利益的增加，其表现形式是资产的流入增加或负债减少而导致的所有者权益的增加，但是不包括所有者的投入而导致的所有者权益增加。,Income encompasses both revenue and gains.,revenue,ordinary activities,Income and net income: Net income is the amo

24、unt remaining after deducting expenses from income,Expense,Definition:expense is decreases in economic benefits during the 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 distributions from eq

25、uity paticipants. 费用是指某一会计期间内经济利益的减少，通过现金流出，资产折旧，负债增加等最终导致所有者权益减少，但不包括分配给所有者的股利。,1.5 Accounting and its profession,History of accounting: Ancient accounting: In China,Babylonia,Greece and Egypt. Modern accounting: In the fifteenth century,Double entry in Italian In the eighteenth century,cost accoun

26、ting In the nineteenth century,independent audit,There are three basic types of accountants: Private accountants(私营企业会计） work for a single employer. General accounting 总账核算 Cost accounting 成本核算 Internal control and Auditing 内部控制和内部审计,Public accountants(公共会计） are available to the public. The primary

27、services by CPA firms include Auditing 审计 Tax services 税务服务 Management advisory services 管理咨询服务,Government accountants（政府会计） work for local, provincial, and federal government agencies. ,45,1.6 Using the accounting equation,Business transactions always affect at least two elements in the accounting

28、equation. The accounting equation is: Assets = Liabilities + Equity After a transaction is recorded, the accounting equation must be in balance. Net income(Net loss）=Revenues-Expenses,Four types of transactions that affect owners equity:,Owners investments,Owners equity,revenues,Owners withdrawals,e

29、xpenses,47,Using the accounting equation,(1)Recording (2)Reporting (Basic Steps of Accounting Processing) Example on textbook,48,Example,Stockholders Equity,1: Barones Repair Shop was started on May. Prepare a tabular analysis of the following transactions for the month of May.,+10,000,1.,+10,000,Ca

30、sh,Accounts Receivable,Equipment,Accounts Payable,Common Stock,+,+,=,+,1. Stockholders invested $10,000 cash to start the repair shop.,Investment,Assets,Liabilities,49,+10,000,1.,+10,000,2. Purchased equipment for $5,000 cash.,-5,000,2.,+5,000,Investment,Stockholders Equity,Cash,Accounts Receivable,

31、Equipment,Accounts Payable,Common Stock,+,+,=,+,Assets,Liabilities,50,+10,000,1.,+10,000,3. Paid $400 cash for May office rent.,-5,000,2.,+5,000,-400,3.,-400,Stockholders Equity,Cash,Accounts Receivable,Equipment,Accounts Payable,Common Stock,+,+,=,+,Assets,Liabilities,Retained Earnings,Expense,+,51

32、,+10,000,1.,+10,000,-5,000,2.,+5,000,-400,3.,-400,Stockholders Equity,Cash,Accounts Receivable,Equipment,Accounts Payable,Common Stock,+,+,=,+,Assets,Liabilities,Retained Earnings,+5,100,4.,+5,100,4. Received $5,100 from customers for repair service.,Revenue,+,52,+10,000,1.,+10,000,-5,000,2.,+5,000,

33、-400,3.,-400,Stockholders Equity,Cash,Accounts Receivable,Equipment,Accounts Payable,Common Stock,+,+,=,+,Assets,Liabilities,Retained Earnings,+5,100,4.,+5,100,5. Paid dividends of $1,000 cash.,-1,000,5.,-1,000,+,53,+10,000,1.,+10,000,-5,000,2.,+5,000,-400,3.,-400,Stockholders Equity,Cash,Accounts R

34、eceivable,Equipment,Accounts Payable,Common Stock,+,+,=,+,Assets,Liabilities,Retained Earnings,+5,100,4.,+5,100,-1,000,5.,-1,000,6. Paid part-time employee salaries of $2,000.,-2,000,6.,-2,000,Expense,+,54,+10,000,1.,+10,000,-5,000,2.,+5,000,-400,3.,-400,Stockholders Equity,Cash,Accounts Receivable,

35、Equipment,Accounts Payable,Common Stock,+,+,=,+,Assets,Liabilities,Retained Earnings,+5,100,4.,+5,100,-1,000,5.,-1,000,-2,000,6.,-2,000,Expense,7. Incurred $250 of advertising costs, on account.,+250,-250,7.,+,55,+10,000,1.,+10,000,-5,000,2.,+5,000,-400,3.,-400,Stockholders Equity,Cash,Accounts Rece

36、ivable,Equipment,Accounts Payable,Common Stock,+,+,=,+,Assets,Liabilities,Retained Earnings,+5,100,4.,+5,100,-1,000,5.,-1,000,-2,000,6.,-2,000,Revenue,+250,-250,7.,8. Provided repair services on account to customers $750.,+750,8.,+750,+,56,6,820 + 630 + 5,000 = 250 + 10,000 +2,200,+10,000,1.,+10,000

37、,-5,000,2.,+5,000,-400,3.,-400,Stockholders Equity,Cash,Accounts Receivable,Equipment,Accounts Payable,Common Stock,+,+,=,+,Assets,Liabilities,Retained Earnings,+5,100,4.,+5,100,-1,000,5.,-1,000,-2,000,6.,-2,000,+250,-250,7.,+750,8.,+750,9. Collected $120 cash for services previously billed.,+120,9.

38、,-120,+,57,Companies prepare four financial statements from the summarized accounting data:,Balance Sheet,Income Statement,Retained Earnings Statement,58,Income Statement,59,Income Statement,Retained Earnings Statement,Net profit is needed to determine the ending balance in retained earnings.,60,Ret

39、ained Earnings Statement,Statement indicates the reasons why retained earnings has increased or decreased during the period.,61,Balance Sheet,Retained Earnings Statement,The ending balance in retained earnings is needed in preparing the balance sheet.,62,Reports the assets, liabilities, and stockhol

40、ders equity at a specific date. Assets listed at the top, followed by liabilities and stockholders equity. Total assets must equal total liabilities and stockholders equity.,Balance Sheet,63,1.7 Ethics in accounting,Accountants must perform their responsibilities according to the highest ethical sta

41、ndards because many users rely on financial reports. Some of the basic ethical standards expected of professional accountants include: Integrity(诚信） Confidentiality（保密） Competence（专业胜任能力） Objectivity（客观）,Presentation,Take some examples of ethics in the accounting profession? 举例说明会计职业道德 要求： 根据该话题（题目自

42、拟），写成一篇200-300字的文章。 字体：Times New Roman 小四号 ， 标题 三号（加黑） 行距：固定值 20 磅 标题下面一行写上 班级、姓名、学号（用中文） 第6周课堂上随机抽查（每个同学5-10分钟的表达时间）,Key words:,Accounting principle Accounting elements Business activities Business transaction Financial statement Repayment ability Asole proprietorship,会计原则 会计要素 经济活动 经济业务 财务报表 偿债能力

43、独资企业,Accounting entity Legal entity Profitability Solvency Intangible assets Patents Trademarks Copyrights Merchandise inventory,会计主体 法律主体 盈利能力 偿债能力 无形资产 专利权 商标权 著作权 库存商品,Interest payable Bonds payable Dividends receivable retained earnings Closing balance Opening retained earnings On account Auditing Tax returns,应付利息 应付债券 应收股利 留存收益 期末余额 期初留存收益 赊账 审计 纳税申报,Exercises,Exercise1-1 (1) Received cash from owner as additional investment,$20 000. (2)Paid advertising expense,$520. (3)Purchased supplies of gas and oil for cash,$780. (4)Received cas