會計英語第四版第一章.ppt

專業(yè)英語任課老師 王映 1 手機 188 6750 0087Email yw305 專業(yè)英語的QQ群 79648134 聯(lián)系方式 學習本課程的要求 1 上課不遲到 2 事先預(yù)習和課后復(fù)習 3 做詳盡的筆記 4 積極參與課堂討論 5 有問題 可以在課間或者QQ群里私信我提問 本課程的目的 4 培養(yǎng)學生運用專業(yè)英語進行財務(wù)會計工作的能力 要求學生學習和掌握會計專業(yè)的英語名詞術(shù)語及其英文定義 常用會計科目英文名稱 英文日記賬的記錄 過帳技能用英文進行調(diào)帳和結(jié)帳 常用英文財務(wù)報表的編制 5 CourseAssessment 6 CourseSchedule 7 教材 葉建芳 孫紅星編著 會計英語 第四版 上海財經(jīng)大學出版社參考書 張其秀編著 會計英語 財務(wù)會計 雙語版 第二版 上海財經(jīng)大學出版社 8 Chapter1AnIntroductiontoAccounting LearningObjectives 9 AfterstudyingChapter1 youshouldbeabletoUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment Accountingisaninformationsystem measuresbusinessactivities processesinformationintoreports andcommunicatesthesefindingstodecisionmakers 10 Accountingreports Theaccountingprocess Decisionmakers Economicactivities Actions decisions Accountingisaninformationsystem Usersofaccountinginformation Primaryusers investorsandcreditorsExternalusers InternalusersExternalusersareusersoutsideoftheentityexamples banks government unionsInternalusersareuserswithintheentityexamples MarketingManager AccountsReceivableManager AccountsPayableManager 12 Formsoforganization SingleorsoleproprietorshipOwnerispersonallyresponsibleforbusinessdebts PartnershipPartnersarepersonallyresponsibleforallpartnershipdebts CorporationAcorporationisaseparatelegalentity ObviousAdvantage LimitedLiability 13 Internationalfinancialreportingstandards GAAP Aglobalaccountinglanguageforthecommunicationofrelevantandreliablefinancialinformation IASC InternationalAccountingStandardsCommittee foundin1973 engagingininternationallyrecognizedstandardsetting OnApril1st 2001 restructuredintoIASB InternationalAccountingStandardsBoard 14 include businessentity 會計主體原則 monetaryunit 貨幣計量原則 objectivityprinciple 客觀性原則 costprinciple 成本原則 going concern 持續(xù)經(jīng)營原則 revenuerecognitionprinciple 收入確認原則 timeperiod 會計分期原則 materialityprinciple 重要性 matchingprinciple 配比原則 consistencyprinciple 一致性原則 conservatismprinciple 穩(wěn)健性原則 full disclosureprinciple 充分披露原則 15 AccountingPrinciples Question WhatismeantbyGAAP Andhowdotheseprinciplesaddtotheintegrityoffinancialaccountinginformation 16 Financialstatements Incomestatement Profitandlossaccount BalanceSheet Statementoffinancialposition CashflowstatementStatementofchangesinequity 17 BalanceSheet Assets Tangibleassets inventory equipment buildings machines Intangibleassets patents trademarks copyrights goodwillLiabilities Accountspayable taxpayableetc Equity Retainedearning 18 DefinitionofAssets Probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevent 19 DefinitionofLiabilitiesProbablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevent 20 DefinitionofEquity Theresidualinterestintheassetsthatremainsafterdeductingitsliabilities 21 推薦網(wǎng)站 雅虎財經(jīng)新浪財經(jīng) 22 IncomeStatement Netincome Netloss Revenue ExpensesRevenuearisesfromordinaryactivitiesofanenterprise includesales rentearned dividendreceived andinterestearnedetc 23 CashFlowstatement Define reportscashreceiptsandpaymentsaswellascashinflowsandoutflowsinthreegroups OperatingactivitiesInvestingactivitiesFinancingactivities 24 AccountingProfession 25 CIMA特許管理會計師公會 TheCharteredInstituteofManagementAccountants 是全球最大的國際性管理會計師組織 同時它也是國際會計師聯(lián)合會 IFAC 的創(chuàng)始成員之一 中國注冊會計師協(xié)會CICPA ChineseInstituteofCertifiedPublicAccountants 美國注冊會計師協(xié)會AICPA特許公認會計師公會ACCA TheAssociationofCharteredCertifiedAccountants Fieldsofaccounting Therearefourbroadfieldsofaccounting financialmanagerialtaxationaccounting related 26 Typesofaccountants Therearethreebasictypesofaccountants Privateaccountantsworkforasingleemployer Publicaccountantsareavailabletothepublic Governmentaccountantsworkforlocal provincial andfederalgovernmentagencies 27 Theaccountingequation Businesstransactionsalwaysaffectatleasttwoelementsintheaccountingequation Theaccountingequationis Assets Liabilities Owner sequityAfteratransactionisrecorded theaccountingequationmustbeinbalance 28 29 Usingtheaccountingequation 1 Recording 2 Reporting BasicStepsofAccountingProcessing Example 30 Anexample OnMay1 2001 JillJonesdeposited 8 000inthebanktoofficiallystartJJ sLawnCareService TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay2 2001 JJ spurchasedaridinglawnmowerfor 2500cash TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay8 2001 JJ spurchaseda 15 000truck JJ spaid 2000downincashandissuedanotepayablefortheremaining 13000 TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay11 2001 JJ spurchasedsomerepairpartsfor 300onaccount TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay18 2001 JJ ssoldhalfoftheirrepairpartstoABCLawnsfor 150 apriceequaltoJJ scost JJ swillreceivethecashwithin30days TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay25 2001 ABCLawnspaysJJ s 75asapartialsettlementofitsaccountsreceivable TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay28 2001 JJ spays 150ofitsaccountspayable TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay29 2001 JJ srecordedlawncareservicesprovidedduringMayof 750 Allclientspaidincash TheEffectsofBusinessTransactions TheEffectsofBusinessTransactions OnMay31 2001 JJ spurchasedgasolineforthelawnmowerandthetruck