会计英语.ppt

1、会计英语,主编：刘建华 制作：李晓新 2009年9月,会计英语,Unit One Basic Knowledge of Accounting Unit Two Current Assets Unit Three Long-term Assets Unit Four Liabilities Unit Five Owners Equity,会计英语,Unit Six Revenue 2demonstrating an understanding of the implications of changes in capital structure;,Unit Eight Interpretatio

2、ns of financial statements,3demonstrating an awareness of the different types and characteristics of corporate securities and by being able to identify and understand the main financial data which affect their evaluation; 4demonstrating an understanding of accounting terminology and concepts, includ

3、ing an awareness of current accounting issues and problems and their implications for investors;,Unit Eight Interpretations of financial statements,New Words and Expressions profitability 获利能力 solvency 偿付能力 financial analysis 财务分析 current ratio 流动比率 quick ratio 速动比率,Unit Eight Interpretations of fin

4、ancial statements,return on stockholders equity 股东权益收益率 return on owners equity 所有者权益收益率 return on assets 资产收益率 assets turnover 资产周转率 return on investment 投资收益率,Unit Eight Interpretations of financial statements,earnings per share （EPS） 每股收益 price/earning ratio 市盈率 dividends yield 股利收益率 book value p

5、er share 每股账面价值 equity ratio 权益比率,Unit Eight Interpretations of financial statements,times interest earned 已获利息倍数 receivable turnover 应收账款周转率 inventory turnover 存货周转率 operating cycle 营业周期 operating cash flows/current debts ratio 营业现金流量与流动负债比率,Unit Eight Interpretations of financial statements,debt r

6、atio 负债比率 average collection period 平均收款期 dividend cover 股利报酬率 profit margin 销售利润率 preferred dividend 优先股股利,Unit Eight Interpretations of financial statements,Useful Expressions * Useful Sentences 1. Ration analysis is a useful tool with which to interpret financial accounts. But for ratios to be me

7、aningful, they must be compared with equivalent ratios calculated for previous years and with those of the industry in which the company is positioned. 比率分析是用于分析财务报表的一种有用工具。但是要使得比率有意义的话，它们必须与以前年度计算的相应比率进行比较，与公司所在行业比率进行比较。,Unit Eight Interpretations of financial statements,2. There are several ratios

8、 to evaluate a corporations liquidity and short term debt paying ability. 有几个基本比率可以评价公司的流动性和短期偿债能力。,Unit Eight Interpretations of financial statements,3. The current ratio means how many times the current assets are compared to the current liabilities. 流动比率表示流动资产与流动负债相比是流动负债的多少倍。,Unit Eight Interpre

9、tations of financial statements,4. The ratios showing inventory turnover and average collection period help managers and outsiders to judge how effectively a company manages its assets. 这些反映存货周转率和平均收款期的比率有助于管理者和外部人士判断一个公司管理资产的效率。,Unit Eight Interpretations of financial statements,5. We can use diffe

10、rent approaches to analyze the profitability and solvency of a company. 我们可以使用不同的方法分析公司的盈利能力和偿付能力。,Unit Eight Interpretations of financial statements,6. The ratio analysis may be the most popular and important approach. 比率分析法可能是最常用、最重要的方法。,Unit Nine Cost Accounting and Management Accounting,Objectiv

11、es 1.Students learn to identify the two principles of cost accounting systems. 2.Students should have a comprehension of the characteristics of managerial accounting.,Unit Nine Cost Accounting and Management Accounting,3. Students ought to know what expenditure are the product costs composed of？ 4.

12、Students ought to make clear the difference between direct materials and indirect materials, direct labor and indirect labor 5. Students ought to know four approaches of cost accounting.,Unit Nine Cost Accounting and Management Accounting,New Words and Expressions Cost accounting 成本会计 Direct materia

13、ls 直接材料 Indirect material 间接材料 Direct labor 直接人工 Indirect labor 间接人工,Unit Nine Cost Accounting and Management Accounting,Manufacturing overhead 制造费用 Job-order cost accounting 分批成本会计制度 Process cost accounting 分步成本会计制度 Management accounting 管理会计 Allocation rate 分配率,Unit Nine Cost Accounting and Manage

14、ment Accounting,Cost Allocation 成本对象 Clock card 工时卡 Cost object 成本对象 Cost tracing 成本汇集，成本追溯 Direct method 直接分配法,Unit Nine Cost Accounting and Management Accounting,Payroll system 工资系统 Reciprocal method 交互分配法 Step-down method 顺序分配法 Marginal Costing 边际成本 Cost-Volume-Profit Analysis. 本-量-利分析,Unit Nine

15、Cost Accounting and Management Accounting,Standardized Cost Accounting; 标准成本会计 Activity-based Costing 作业成本 Throughput Accounting 生产会计,Unit Nine Cost Accounting and Management Accounting,Useful expressions * Useful Sentences 1.The main objective of industry is to determine the selling price of the pr

16、oducts or the cost of services that are furnished by a company. 工业生产的主要目标是确定产品的卖出价或者说是确定公司所提供劳务的成本。,Unit Nine Cost Accounting and Management Accounting,2.Direct materials include all materials of an integral part of the finished product and are easily traced to the finished product. 直接材料包括生产产品所有的、直接

17、计入产品成本的材料。,Unit Nine Cost Accounting and Management Accounting,3.Indirect materials are used in the manufacturing process but are not easily traced to special units or batches of production and are accounted for as factory overhead. 间接材料是用在生产过程中的一些成本，不是生产过程中某一环节或生产某一批产品直接计入的成本，而是维持整个工厂生产过程中的像水、电、房租一

18、类的支出。,Unit Nine Cost Accounting and Management Accounting,4.Direct labor represents the gross wages of personnel who worked directly on the production of goods. 直接人工是指给那些直接参与产品制造的员工的工资成本。,Unit Nine Cost Accounting and Management Accounting,5.Indirect labor is used in the manufacturing process but is

19、 not applied to the finished product. 间接人工是指间接用于产品生产的人工的工资。,Unit Nine Cost Accounting and Management Accounting,6.Manufacturing overhead consists of cost except direct material and direct labor , including indirect material , indirect labor, depreciation, electricity, fuel, insurance, insurance and

20、property taxes. 生产经营费包括间接材料、间接人工、折旧、电、燃料、保险和财产税等费用，但不包括直接人工和直接材料的成本费。,Unit Nine Cost Accounting and Management Accounting,7. Job order cost accounting is used to determine the cost of an individual item or a batch, or job of lots of identical items. 分批成本会计用于确定某一单独项目或某一批产品，或许多完全相同的项目的工作成本。,Unit Nine

21、Cost Accounting and Management Accounting,8. The process cost accounting is based on a time period that is usually determined by the nature of the processing. 分步成本会计是根据一个生产过程的一个自然阶段确定成本费用的方法。,Unit Nine Cost Accounting and Management Accounting,9. The difference between job-order and process cost acc

22、ounting lies in the format in which the product costs are accumulated and reported, and it arises because of the nature of a continuous manufacturing environment. 分批成本会计和分步成本会计的区别在于产品的成本是以怎样的方式计算和报告的，而这种差异是因为生产环境的不同而产生的。,Unit Ten Auditing,Objectives 1. Students ought to know the three kinds of the a

23、uditing. 2. Students ought to make clear the process of the auditing.,Unit Ten Auditing,3. Students ought to make clear the four basic types of the audit report. 4. Students ought to know the two reasons of auditing. 5. Students ought to know the information of the engagement letter.,Unit Ten Auditi

24、ng,New Words and Expressions auditing 审计，查账，审计学 examination of financial statements 财务报表审查 audit report/ auditors report 审计报告，审计师报告 internal auditing 内部审计,Unit Ten Auditing,external auditing 外部审计 governmental auditing 政府审计 audit fee 审计费 audit process 审计程序，审计过程 system of internal control 内部控制系统,Unit

25、Ten Auditing,predecessor auditor 前任审计师 Statement of Auditing Standards 审计准则公告 the Auditing Standard Board （美国）审计准则委员会 auditing objective 审计目标 successor auditor 后继审计师,Unit Ten Auditing,engagement letter 审计委托书 audit contract 审计合同 audit working paper 审计工作底稿 test of compliance 符合性测试 audit program 审计计划,Unit Ten Auditing,audit procedure 审计步骤 deficiency 亏空，缺乏 defalcation 盗用公款，亏空额 comprehensive test 综合性测试 substantive test 实质性测试,Unit Ten Auditing,conformation of account rec