会计英语课件（ppt课件）

1、WELCOME!,Havent seen you for some time!,1,学习交流课件,罗定市中等职业技术学校 李金梅,会计英语 Accounting English,2,学习交流课件,Why do we learn Accounting English? What are the learning objectives of Accounting English? Is Accounting English difficult?,3,学习交流课件,Suggestions for study,Previewing the text is very important. An Engl

2、ish Chinese Dictionary of Accounting，英汉双解财会词典,4,学习交流课件,UNIT 1,An Introduction to Accounting,5,学习交流课件,Learning Objectives,Explain the definition of accounting; Understand the basic function of accounting; As certain the users of accounting information and know why they need the information; Understan

3、d the types of accounting information; Have a general idea of the professional fields of accounting and their duties. Learn the accounting terms in this chapter and use them in the translation task.,6,学习交流课件,Account 账户 asset account 资产账户 Accounting 会计（学）I majored in accounting. Accountancy 会计工作、会计学

4、Accountant 会计师 I want to be an accountant. Bean Counter 数豆子的人 Different expressions about “ 企业” in English Business Enterprise Firm Company Corporation,7,学习交流课件,Read Part I and answer the following questions:1.Accounting is a special _ of business.2.What is the purpose of accounting?3. Who are the a

5、ccounting users?（使用者) 4.What are three basic accounting elements?,Step One Lead in the new lesson,8,学习交流课件,1、What is Accounting?,Accounting is a special _ of business.,language,会计是一种特殊的商业用语。,9,学习交流课件,The purpose of accounting is to provide useful information for different users in order to make thei

6、r decisions.(作出决定）,provide sth for sb.为某人提供某物 Eg. Our school often provides delicious food for us .,in order to 目的/为了 Eg. We study hard in order to make a contribution to the society,2、What is the purpose of the accounting?,10,学习交流课件,3、Users of Accounting Information(会计信息的使用者）,Owners 业主,managers经理 ,

7、creditors 债权人, governments agencies 政府机构,customers , 顾客labor unions工会, and competitors对手,11,学习交流课件,Revenue 收入 Expenses 费用 Profits 利润,Assets 资产 Liabilities 负债 Owners equity 业主权益/所有者权益,4、Three basic accounting elements （会计的三个基本要素 ）,They exist in every business entity.,4、Three basic accounting elements

8、 （会计的三个基本要素 ）,12,学习交流课件,5、Accounting equation,资产 = 负债 + 所有者权益,equal,plus,minus,=,Assets,Liabilities,Owners equity,+,Assets - Liabilities = Owners equity,Net assets = Owners equity,=,+,-,13,学习交流课件,1、Express 表示 2、Equity are divided into liabilities and owners equity.,divide into 把.分成. eg: We will divi

9、de the students into three groups.,3、the third can be calculate (compute ) . 计算出来,6、Useful expressions,4. Under the business entity principle 在企业实体原则下,5、the accounting elements are affected （相互影响）by each other .,6、The accounting equation must be in balance.(平衡）,14,学习交流课件,7、Read the phrases and text,

10、8. Do some exercises: C to E or E to C asset _ liability _ equity _ special language _ useful information_ make decision_ accounting element _,资产,权益,特别的言语,会计要素,有用的信息,作出决策,负债,15,学习交流课件,2. Complete the following sentences.,1)Accounting is a _ _ of business. 2) The purpose of accounting is to provide _

11、 to make _. 3) There are three basic accounting elements :_ _ and _. 4)At all times, the accounting equation must be in _. 5)Equities are divided into _ and _.,special language,useful information,decisions,assets liabilities,owners equity,balance,liabilities owners equity,16,学习交流课件,Step 4、Sum up:,1、

12、The accounting purpose and elements.,2、Users of Accounting Information.,17,学习交流课件,1. Finish B. Reading Part 1 EX.1 and 2 2. Read the text by heart,Step 5、Homework:,18,学习交流课件,UNIT ONE Financial Position and Accounting Equation,Financial position: economic resources belonging to a company and the clai

13、ms (equities) against those resources at a point in time. Economic resources = equities Economic resources =creditors equity + owners equity Accounting equation: assets = liabilities + owners equity,19,学习交流课件,four types of transactions that affect owners equity,Owners investments,Owners equity,reven

14、ues,Owners withdrawals,expenses,20,学习交流课件,Part 2,Accounting Process,21,学习交流课件,Step 1 Review,1.Who are the accounting users? 2.Whats the purpose of accounting ? 3.What are the basic accounting elements?,22,学习交流课件,23,学习交流课件,The full form of accounting equation: Assets=Liabilities + Owners Equity + Rev

15、enue - Expenses,24,学习交流课件,Owners equity,Definition: the residual interest in the assets of an entity that remains after deducting its liabilities. Owners equity = assets liabilities Owners equity = net assets,25,学习交流课件,Liabilities,Definition: probable future sacrifices of economic benefits arising f

16、rom 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. Kinds of liabilities: current liabilities and long-term liabilities,26,学习交流课件,Assets,Definition : probable future economic benefits obtain

17、ed or controlled by a particular entity as a result of past transactions or events; economic resources owned by a business that are expected to benefit future operations. Kinds of assets:current assets, fixed assets and intangible assets.,27,学习交流课件,Economic resources are referred to as assets and cr

18、editors equities are referred to as liabilities.,28,学习交流课件,Equities: creditors equity and owners equity,29,学习交流课件,Current assets: cash, accounts receivable, inventories, Fixed assets: land, buildings,and equipment Intangible assets: patent, trademark and brand name, copyright, franchise,30,学习交流课件,Cu

19、rrent liabilities(流动负债）: accounts payable应付账款, salaries payable应付薪金, taxes payable应付税金, Long-term liabilities长期负债: bonds payable应付债,31,学习交流课件,CLASSROOM EXERCISES,Indicate below whether each account is an assets (A), liabilities (L), or a part of owners equity (OE). Cash （ ） Salaries Payable（ ） Accou

20、nts Receivable（ ） Johnson, Capital Land（ ） Accounts Payable（ ） Supplies（ ） Land（ ） Supplies（ ）,OE,A,A,A,A,L,L,A,OE,A,A,A,A,L,L,A,32,学习交流课件,Classroom exercises: 1. Identify the following transactions by type of owners equity transaction by marking each as either an owners investment (I), owners withd

21、rawal (W), revenue (R), expense (E) or not an owners equity transaction (NOE). a. Received cash for providing a service. ( ), b. Took assets out of business from a personal account. ( ), C. Received cash from a customer previously billed for a service. ( ) d. Transferred assets to the business from

22、a personal account. ( ),33,学习交流课件,e. Paid service station for gasoline. f. Performed a service and received a promise of payment. g. Paid cash to purchase equipment. h. Paid cash to employee for services performed.,34,学习交流课件,Part 2 ILLUSTRATIVE TRANSACTIONS,Transactions 1. John begins his business b

23、y depositing $50,000 in a bank account in the name of Shannon Realty. (investment) Assets = Liabilities + Owners Equity 1 $50,000 $50,000 Bal. $50,000 $50,000,35,学习交流课件,2. John purchases a lot for $10,000 and a small building on the lot for $25,000 with cash.(purchase of assets with cash) Assets = L

24、iabilities + Owners Equity $50,000 $50,000 2. +10,000 (land) +25,000 (building) -35,000 (cash) Bal. $50,000 $50,000,36,学习交流课件,3. John buys some office supplies for $500 on credit. (Purchase of assets by incurring a liability) Assets = Liabilities + Owners Equity $50,000 $50,000 3. +$500 (supplies) +

25、$500(accounts payable) Bal. $50,500 $500 $50,000,37,学习交流课件,4. John pays $200 of the $500 owed for the supplies. (payment of a liabilities) Assets = Liabilities + Owners Equity $50,500 $500 $50,000 -$200 (cash) -$200(accounts payable) Bal. $50,300 $300 $50,000,38,学习交流课件,5. Shannon Realty sells a hous

26、e and receives a commission in cash of $1,500. Assets = Liabilities + Owners Equity $50,300 $300 $50,000 5. +$1,500 (cash) +$1,500(revenue) Bal. $51,800 $300 $51,500,39,学习交流课件,6. John sells a house calling for a commission of $2,000, but John agrees to wait for the payment. (revenue on credit) Asset

27、s = Liabilities + Owners Equity $51,800 $300 $51,500 $2,000 (accounts receivable) $2,000 (revenue) Bal. 53,800 $300 $53,500,40,学习交流课件,7. A few days later Shannon receives $1,000 from the client. Assets = Liabilities + Owners Equity $53,800 $300 $53,500 7. +$1,000(cash) -$1,000(accounts receivable) b

28、al. $53,800 $300 $53,500,41,学习交流课件,8. John Shannon pays $1,000 to rent some equipment for the office . Assets = Liabilities + Owners Equity $53,800 $300 $53,500 8. -$1,000(cash) -$1,000(expense) bal. $52,800 $300 $52,500,42,学习交流课件,9. John pays $400 in wages to a part-time helper. (expense) Assets =

29、Liabilities + Owners Equity $52,800 $300 $52,500 9. -$400(cash) -$400(expense) Bal.$52,400 $300 $52,100,43,学习交流课件,10. John hasnt paid the bill of utility expense of $300. Assets = Liabilities + Owners Equity $52,400 $300 $52,100 +$300(accounts payable)-$300(expense) Bal. $52,400 $600 $51,800,44,学习交流

30、课件,11. John withdraws $600 in cash from Shannon Realty and deposits it in his personal account. Assets = Liabilities + Owners Equity $52,400 $600 $51,800 11.-$600(cash) -$600(capital) Ba.$51,800 $600 $51,200,45,学习交流课件,Classroom exercises,Charlene Rudek finished law school in June and immediately set

31、 up her own law practice. During the first month of operation she completed the following transactions: 1.Began the law practice by placing $2,000 in a bank account established for the business. 2.Purchased a law library for $900 cash. 3.Purchased office supplies for $400 on credit.,46,学习交流课件,4.Acce

32、pted $500 in cash for completing a contract. 5.Billed clients $1,950 for services rendered during the month. 6.Paid $200 of the amount owed for office supplies. 7.Received $1,250 in cash from one client who had been previously billed for services rendered. 8.Paid rent expense for the month in the am

33、ount of $1,200. 9.Withdrew $400 from the practice for personal use.,47,学习交流课件,On a sheet of paper, list the numbers 1 through 10, with columns for Assets, Liabilities, and Owners Equity. In the columns, indicate whether each transaction caused an increase (+), a decrease (-), or no change (NC) in as

34、sets, liabilities, and owners equity.,48,学习交流课件,During the month of April, Grissom Co. had the following transactions: 1.Paid salaries for April, $1,800. 2.Purchased equipment on credit, $3000. 3.Purchased supplies with cash, $100. 4.Additional investment by owner, $4,000.,49,学习交流课件,5.Paid for part

35、of equipment previously purchased on credit, $1,000. 6.Received payment for services performed, $600. 7.Billed customers for services performed, $1,600. 8.Withdrew cash, $1,500.,50,学习交流课件,9.Received payment from customers billed previously, $300. 10.Received utility bill, $70. .,51,学习交流课件,Part 3 Pro

36、fessional Ethics and Accounting Profession,52,学习交流课件,Professional Ethics and the Accounting Profession,Revisions: 1. Accounting equation 2. Use accounting equation to analyze the transactions.,53,学习交流课件,Accounting Profession,Ethics Management Accounting Public Accounting Government and other Not-for

37、-Profit Accounting Accounting Education,54,学习交流课件,Ethics Ethics is the application of a code of conduct to everyday life. It addresses the question of whether actions are good or bad, right or wrong. Ethics actions are the results of individual decisions and you are faced with many ethical situation

38、s every day.,55,学习交流课件,Management Accounting an accountant who is employed by a business is said to be in management accounting. A small business may have only one person doing this work, though a medium-size or large company may have hundreds of accountants working under a chief accounting officer

39、called a controller, treasurer, or financial vice president.,56,学习交流课件,Public Accounting the field of public accounting offers services in auditing, taxes, and management consulting to the public for a fee.,57,学习交流课件,Government and Other Not-for-Profit Accounting Agencies and departments at all leve

40、ls of government hire accountants to prepare reports that officials can responsibly carry out their duties. Not-for-Profit organizations are hospitals, colleges, universities, and foundations.,58,学习交流课件,Accounting Education Training new accountants is a challenging and rewarding career, and today in

41、structors of accounting are in great demand.in many schools holding the CPA, CMA, or CIA certificate will help and instructor to advance professionally.,59,学习交流课件,Part 4 Accounts,60,学习交流课件,Revisions,1. Professional ethics 2. The classification of the accounting profession,61,学习交流课件,Accounts,Assets:

42、Cash Notes Receivable Accounts Receivable Prepaid Expenses Land Buildings Equipment,62,学习交流课件,Cash,Cash is the title of the account used to record increases and decreases in cash. Cash consists of money or any medium of exchange that a bank will accept at face value for deposit. Cash: coins, currenc

43、y, checks, postal and express money orders, money deposited in a bank or banks, cash on hand.,63,学习交流课件,Notes Receivable,A promissory note is a written promise to pay a definite sum of money at a fixed future date. Accounts due from others in the form of promissory notes are recorded in an account c

44、alled Notes Receivable.,64,学习交流课件,Accounts Receivable,Accounts Receivable is incurred by Credit Sales, or Sales on Account. Credit sales increase Accounts Receivable.,65,学习交流课件,Prepaid Expenses,Prepaid Insurance Office Supplies Prepaid Rent Store Supplies Prepaid Taxes,66,学习交流课件,Land,Land account is

45、 used to record purchases of property to be used in the ordinary operations of the business.,67,学习交流课件,Buildings,Purchase of structures to be used in the business are recorded in an account called Buildings. Although a building cannot be separated from the land it occupies, it is important to mainta

46、in separate accounts for the land and the buildings.,68,学习交流课件,Equipment,Office Equipment: desks, chairs, office machines, filing cabinets, and typewriters. Store Equipment:cash registers counters, showcases, shelves, and similar items. Machinery and Equipment: lathes, drill presses and other equipm

47、ent. Trucks and Automobiles.,69,学习交流课件,Part 6 Liability and Owners Equity,李海红,70,学习交流课件,Revisions,Assets: Cash Notes Receivable Accounts Receivable Prepaid Expenses Land Buildings Equipment,71,学习交流课件,Liability,Notes Payable Accounts Payable Other Short-Term Liabilities Long-term Liabilities,72,学习交流课

48、件,Owners Equity,Capital Account Withdrawals Account Revenues and Expense,73,学习交流课件,Notes Payable,Notes Payable is the opposite of Notes Receivable. It is used to record increases and decreases in promissory note amounts owed to creditors within the next year or operating cycle.,74,学习交流课件,Accounts Pa

49、yable,Accounts Payable is the opposite of Accounts Receivable. It comes from Credit Purchase.,75,学习交流课件,Other Short-Term Liability,Wages Payable Taxes Payable Rent Payable Interest Payable Unearned Fees Customer Deposit Unearned Revenue,76,学习交流课件,Capital Account,When someone invests in his or her ow

50、n company, the amount of the investment is recorded in a capital account.,77,学习交流课件,Withdrawal Account,A person who invests in a business usually expects to earn an income an to use at least part of the assets earned from profitable operations to pay personal living expenses.,78,学习交流课件,Revenue and E

51、xpense Accounts,Revenues increase owners equity, and expenses decrease owners equity: Commissions Earned Advertising Fees Earned Wages Expense Supplies Expense Rent Expense Advertising Expense,79,学习交流课件,T- Account and Double-Entry System,李海红,80,学习交流课件,Revisions,Assets accounts Liabilities accounts O

52、wners Equity accounts,81,学习交流课件,T account and Double-Entry System,Evolution of the double-entry system The T-account,82,学习交流课件,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,83,学习交流课件,Debit Credit for for Decrease Increase,Assets = Liabilities + Owners Equity,Debit Credit for for Decrease Increase,Debit Credit for

53、 for Increase Decrease,?,The accounting equation?,The basic rules of T-account?,Assets = Liabilities + Owners Equity,84,学习交流课件,JOURNALS and JOURNALIZING,Journals: general journal; special-purpose journal Journalizing: the process of recording transactions in a journal. H,85,学习交流课件,Examples,The follo

54、wing transactions for the Joan Miller Advertising Agency happened in January: January 1. Joan Miller invested $10,000 to start her own advertising agency. January 2. Rented an office, paying two months rent, $800.,86,学习交流课件,January 5. Purchased office equipment from Morgan Equipment for $3,000, payi

55、ng $1,500 in cash and agreeing to pay the rest next month. January 6. Purchased on credit art supplies for $1,800 and office supplies for $800 from Taylor Supply Company. January 19. Performed a service by placing several major advertisement for Ward Department Stores. The fee of $2,800 is billed no

56、w but will be collected next month. S,87,学习交流课件,Record the following transactions in the general journal. January 8. Paid $480 for a one-year insurance policy with coverage effective January 1. January 9. Paid Taylor Supply Company $1,000 of the amount owed. January 10. Performed a service by placin

57、g advertisements for an automobile dealer in the newspaper and collected a fee of $1,400.,Homework,88,学习交流课件,January 12. Paid the secretary two weeks wages, $600. January 15. Accepted $1,000 as an advance fee for art work to be done for another agency. . January 25. Joan Miller withdrew $1,400 from

58、the business for personal living expenses.,89,学习交流课件,January 26. Paid the secretary two more weekswages, $600. January 29. Received and paid the utility bill of $100. January 30. Received (but did not pay) a telephone bill, $70.,90,学习交流课件,General Journal,111,311,2005,Jan.,1,Cash,$10,000,$10,000,Joan Miller, Capital,Investment in business,91,学习交流课件,2005,Jan.,2,Prepaid Rent,Cash,Paid the office rent in advance,117,111,$800,$800,92,学习交流