《會(huì)計(jì)英語》PPT課件.ppt

1、Introduction,教材為中英文對(duì)照，側(cè)重專業(yè)詞匯和閱讀 增加會(huì)計(jì)口語部分 考查課，17周 4周實(shí)訓(xùn) 30%（平時(shí)）+70%（期末試卷，開卷） 出勤率10%，缺席一次1分，無上限 作業(yè)10%，少一次1分 課堂回答問題10%,Chapter 1,Words and Expressions Accounting會(huì)計(jì) Accountants 會(huì)計(jì)師、會(huì)計(jì)人員 Accounting premises / assumption 會(huì)計(jì)前提/假設(shè) Accounting principles會(huì)計(jì)原則 Accounting elements會(huì)計(jì)要素 Assets資產(chǎn) Liabilities負(fù)債 Owner

2、s equity所有者權(quán)益 Revenue收入 Profit利潤(rùn) Expenses費(fèi)用 Entity經(jīng)營(yíng)單位、實(shí)體單位,13. Accounts receivable應(yīng)收帳款 14. Realized profits實(shí)現(xiàn)的利潤(rùn) 15. Financial accounting財(cái)務(wù)會(huì)計(jì) 16. Financial position財(cái)務(wù)狀況 17. Operating results經(jīng)營(yíng)結(jié)果 18. Cash flow現(xiàn)金流量 19. Double entry復(fù)式記帳 20. Accounting entity會(huì)計(jì)主體 21. Going-concern持續(xù)經(jīng)營(yíng) 22. Accounting pe

3、riod會(huì)計(jì)期間 23. Accrual system權(quán)責(zé)發(fā)生 24. Cash basis accounting收付實(shí)現(xiàn)制、現(xiàn)金制,New Lesson,1.The primary purpose of accounting Accounting is intended to provide investors, creditors, government and the other interest relations exterior to the enterprise with needed economic information, control and supervise the

4、 complete procedure of enterprises economic activities, take part in the operating and long-term decision of enterprises, serve to enhance the internal operating management of enterprises.,Questions,What is accounting? What does financial accounting mean? What is the target of financial accounting?

5、What is the main task of financial accounting? What is the full form of GAAP?,2. The concept of accounting Accounting, as one of the important parts of modern economic management, is created along with the development of social production and the request of economic management and developed with pro

6、gress of production and scientific technology. Accounting is a measure used by an entity (profit or non-profit) to accumulate, dispose, communicate and convey economic information. The gathered and settled data should communicate efficiently with relevant groups outside by the using standard account

7、ing statements (in the sense of types, forms and contents). Accounting provides various financial information for economic activities. Managers should master some necessary information in order to Sign in the invincible position in the vehemence of market competition. Such as current cash reserve, m

8、oney customers owe, cost of the goods sold, the increase and decrease of sales, accounts receivable, realized profits and so on.,3. The characteristics of financial accounting Financial accounting mainly serves the group and individual outside the enterprise who are of economic interest with the ent

9、erprise. The target of financial accounting is to offer financial information for service object to make economic decisions and control economic activities. The main task of financial accounting is to recognize, calculate, record and report accounting items. Financial accounting should strictly abid

10、e by the accounting standards and system for enterprises in order to secure the common interest of the user and provide them with general financial information.,4. Accounting assumption Accounting entity assumption. Going-concern assumption. Accounting period assumption Currency-measurement assumpti

11、on. Enterprises should carry out accounting recognition, calculation and reporting based on accrual system.,5. Quality requirement for accounting information Reliability- reliable Relevance - relevant Pellucidity- pellucid Comparability-comparable Essence, not form Importance- important Prudence- pr

12、udent Timeliness- timely,6. Accounting elements Assets Liabilities Equity Revenue Expense profit Plus, minus, time, divided by, equal,Current obligation,7. Accounting equation Assets= Liabilities + Owners Equity Revenue Expense = Profit Assets = Liabilities + Owners Equity + (Revenue Expense) Or: As

13、sets = Liabilities + Equity + Profit,Chapter 2 The Accounting Cycle,Phrases and terms (1) accounting cycle 會(huì)計(jì)循環(huán) (2) financial statements 財(cái)務(wù)報(bào)表 (3) source documents 原始憑證 (4) general ledger 總分類帳 (5) subsidiary ledger 明細(xì)分類帳 (6) temporary accounts 暫時(shí)性帳戶(permanent永久的) (7) chronological 按照年月順序的 (8) P.R. -p

14、osting reference 過帳記號(hào) (9)Journalizing 做分錄 (10)Close 結(jié)帳,(11)accrual basis accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì) (12)transfer voucher 轉(zhuǎn)帳憑證 (13)disbursement voucher 付款憑證 (14)receiving voucher 收款憑證 (15) trial balance 試算平衡表 (16) adjusting procedures 調(diào)整程序 (17)income statement 利潤(rùn)表 (18) balance sheet 資產(chǎn)負(fù)債表 (19)cash flows stat

15、ement.現(xiàn)金流量表 (20)journals 日記帳,Analyze analysis Prepare financial statements編制,Chapter 2 The Accounting Cycle,The steps in accounting cycle Analyze transactions from source documents. Record in journal. Post to general (and subsidiary) ledger accounts. Adjust the general ledger accounts. Prepare finan

16、cial statements. Close temporary accounts.,1. Analyzing transactions from source documents.( information in the journal) The date An explanation（discription) of transaction. The names of the accounts debited and credited. The amount debited or credited to each account.,A/C: Account GEN: General SUB:

17、 Subsidiary LED: Ledger MON: Month Dr.: Debitor Cr.: Creditor,Journals Receiving Voucher Disbursement Voucher Transfer Voucher Cash Journal Cash in Bank Journal,2. Posting to Ledger (steps as follows) Record the amount and date. The date and the amount of the debits and credits are entered in the ap

18、propriate accounts. Record the posting reference in the account. The number of the journal page is entered in the account. Record the posting in the journal. Enter the accounting after posting up into the P.R. column of the journal General Ledger Subsidiary Ledger,Questions,What are ledgers? What ar

19、e the rules of preparing ledgers? Please decribe general ledger and subsidiary ledger.,3. trial balance Steps: List account titles in numerical order. Record balance of each account, entering debit balances in the left column and credit balances in the right column. Add the columns and record the to

20、tals. Compare the totals.,3. Trial Balance Possible errors in the accounting records: Failing to enter a transaction. Recording a transaction more than once. Recording one or more amounts in the wrong accounts. Making a compensating error that exactly offsets the effect of another error.,4. Adjustin

21、g procedures(features) They are the entries related to adjustment of accounting period. Although the exact day to record such entries is at the end of accounting period, it is often completed at the beginning of next accounting period in accounting practice. They separate amounts of permanent accoun

22、ts from temporary accounts. They connect properly the accounting period when transactions occur with the period when the effect is resulted. They need to be recorded in the journal and posted to ledger accounts.,5. Adjusting procedures: Apportioning(攤配) recorded costs to periods benefited. Apportion

23、ing recorded revenue to periods in which it is earned. Accruing (記提)unrecorded expense. Accruing unrecorded revenue.,6. Closing procedures Each temporary account has no balance at the end of accounting period after the closing. Retained earnings will increase along with the realization of net income

24、, or decrease with the occurrence of net losses. Except for retained earnings, other permanent accounts related to balance sheet will not be affected by the closing.,Chapter 3 Financial Accounting Report,Chapter 3 Financial Accounting Report,Chapter 3 Financial Accounting Report,Chapter 3 Financial

25、Accounting Report,Chapter 3 Financial Accounting Report,The financial accounting report is the final result of enterprises accounting calculation. The financial accounting report is the written documents for reflecting the financial position on a specific date and operating results and cash flow of

26、a specific period provided by the enterprises for external people.,Financial Accounting Report,Overview of financial accounting report The aims of preparing financial accounting reports Provide the users with useful financial information for decision-making. Promote rational allocation of social res

27、ources and serve for the interest of the public.,Financial accounting report,The constitutes of financial accounting report Accounting statements principal and core Balance sheet, income statement, statement of cash flow and relevant attached lists Annotation of accounting statement Specification of

28、 financial position,Financial accounting report,The classification of financial accounting report Classification according to the reflected economic contents Static statements and dynamic statements 2. The classification according to time-span Month statements, quarter statements, semi-annual statem

29、ents and annual statements The classification according to various subjects of preparation. Specified, combined and aggregated statements 4. The classification according to serving targets Internal and external statements,Financial accounting report,The requirements on preparation of financial accou

30、nting reports Reliable Relevant and Comparable Full and Complete Timely Easy to understand,Information reported on the financial statements,Questions (Equation and statement) How well did the company perform during the period? Why did the companys retained earnings change during the period? What is

31、the companys financial position at the end of the period? How much cash did the company generate and spend during the period?,Question Answer Financial Statement,1.,2.,3.,4.,Balance Sheet,What is balance sheet? What is the function of balance sheet? One sentence to show your idea,BALANCE SHEET,The b

32、alance sheet (statement of financial position) reports the companys assets, liabilities, and owners equity,Balance Sheet,The function of balance sheet Give the panorama of an enterprises assets, liabilities and owners equity. Help users fully acquaint with the financial position, analyze the debt pa

33、ying ability of the enterprise and offer reference for future economic decision,Balance Sheet,The contents of balance sheet List head, list body, list tail The structure of balance sheet Account style Report style,Balance Sheet,Material source of balance sheet In general the “beginning amount” and e

34、nding amount” of each item in balance sheet needs to be filled with. Fill in directly according to the balance in general ledger items. Calculate and fill in according to the balance of several general ledger items. Calculate and fill in according to the balance of relevant detail accounts. Analyze,

35、 calculate and fill in according to the balance between general ledger and detail account. Fill in according to net amount after the offsetting between relevant asset account and its allowance account.,Balance Sheet,754 246 3,586 8,765 46,240 84,067 95,724,883,967 967,204 769,476 8,690,847 5,058,371

36、 37,580,784 86,492,205,BALANCE SHEET,What is it? What items are included in assets, liabilities and owners equity? What is the total assets? What is the total amount of liabilities and owners equity? Are the total assets equal to the total liabilities and owners equity?,我公司總資產(chǎn)為53000美元 我公司資產(chǎn)可從現(xiàn)金, 應(yīng)收賬

37、款, 辦公用品及土地四方面進(jìn)行考慮. Could be considered from 4 aspects Could be considered from such aspects as,ASSETS,Current assets are Those assets which the company expects to convert to cash, sell, or consume during the next 12 months or within the businesss normal operating cycle if longer than a year Current

38、assets include Cash Accounts receivable Merchandise inventory Prepaid expenses,ASSETS,Long-term assets are Those assets which the company expects to hold longer then the next 12 months or the businesss normal operating cycle if longer than one year Long-term assets include Property Equipment,ASSETS,

39、Intangible assets are Those with no physical form Trademarks Patents Other assets are Those with small values which do not fall within any other standard asset category,LIABILITIES,Current liabilities are Debts payable within one year or within the businesss normal operating cycle if longer than a y

40、ear Current liabilities include Notes payable Accounts payable Accrued expenses payable Income taxes payable,LIABILITIES,Long-term liabilities are Debts not payable within one year or within the businesss normal operating cycle if longer than a year Long-term liabilities include Notes payable Bonds

41、payable,OWNERS EQUITY,Owners equity Represents the shareholders ownership of the assets of the business Owners equity of a corporation consists of Common stock Retained earnings,Income Statements,What is income statements? What is the function of income statements?,Income statement,The income statem

42、ent (statement of earnings) reports the companys revenues, expenses, and net income or net loss for the period,Income statement,The function of income statement Profit and loss statementone of the major accounting statements Reflect the operating results of an enterprise in a specific accounting per

43、iod. Reflect comprehensively an enterprises operating performance and the primary evidence for an enterprise to distribute profits,Income statement,The format of income statement Single-step: add all the revenue together and then add all the expenses in the period, and arrive at the profit and loss

44、of this period through one calculation. Multi-step: make it easy for an enterprise to analyze its production and operation and does favor to the comparison among various enterprises.,Income statement,The preparing methods of income statement The item of operating income reflects the total income rec

45、ognized by the primary operation and other operation of an enterprise. The item of operating cost reflects total actual cost incurred in primary operation and other operation of the enterprise. The item of operating tax reflects the consumption tax, business tax, urban maintenance and construction t

46、ax, resource tax, land value increment tax, and educational surtax, etc. the item of selling expense reflects the operating expenses,INCOME STATEMENT,今天我要向大家介紹一下Air The work and responsibilities of cash handling and recording are divided in such a way that errors are readily disclosed and the possib

47、ility of irregularities is reduced; All cash receipts are deposited intact in the bank each day; All major disbursements are made by checks, and an imprest (fund amount) fund is used for petty cash disbursements.,Chapter 4 Current Assets,Some reasons for the differences between the ending balance on

48、 the bank statement and the companys cash in bank account. (1) Outstanding checks; (2) Deposits not yet credited by the bank; (3) Charges made by the bank but not yet reflected on the depositors books; (4) Credits made by the bank but not yet reflected on the depositors books; (5) Accounting errors

49、made either by the depositor or by the bank.,Homework,What are assets? What are current assets? Define cash.,我公司本月獲得服務(wù)收入8500美元 我公司本月從員工薪水, 租金及設(shè)備三方面分別產(chǎn)生費(fèi)用1200,1100, 400美元. 我公司總資產(chǎn)為53000美元 我公司資產(chǎn)可從現(xiàn)金, 應(yīng)收賬款, 辦公用品及土地四方面進(jìn)行考慮.,Translation Exercise,會(huì)計(jì)報(bào)表的附注是財(cái)務(wù)會(huì)計(jì)報(bào)告的一部分. 財(cái)務(wù)報(bào)表反映了公司的財(cái)務(wù)狀況, 經(jīng)營(yíng)結(jié)果, 和現(xiàn)金流量. 公司本月向員工支付50

50、萬元薪酬.,Translation Exercise,會(huì)計(jì)報(bào)表的附注是財(cái)務(wù)會(huì)計(jì)報(bào)告的一部分. The annotation of accounting statements is a part of financial accounting report. 財(cái)務(wù)報(bào)表反映了公司的財(cái)務(wù)狀況, 經(jīng)營(yíng)結(jié)果, 和現(xiàn)金流量. Financial statements reflect the financial position,operating results and cash flow of an enterprise. 公司本月向員工支付50萬元薪酬. The enterprise paid the

51、 salary of 500,000 yuan to the staff in this month.,Chapter 4 Current Assets,Marketable security What is another name of marketable security? What is the marketable security consist of? When are marketable securities sold?,Chapter 4 Current Assets,Marketable security What is another name of marketab

52、le security? short-term investments What is the marketable security consist of? marketable debt securities (government and corporate bonds) marketable equity securities (preferred and common stock),Chapter 4 Current Assets,Marketable security recorded at cost when acquired Include the purchase price

53、 and incidental acquisition costs such as brokerage commissions and taxes.,Chapter 4 Current Assets,Marketable security When are marketable securities sold? When the company needs cash or when good investment management indicates a change in the securities held.,Exercise,Group the following things i

54、nto correct category. Current assets, long-term investment, fixed assets, intangible assets, current liabilities, long-term liabilities, owners equity, revenue, expenses,Exercise,Raw materials in stock, 100 tons, $250000 Materials owing to The East Corporation, amounting to $ 10000 Capital handed in

55、 by Investor A, $150000 Accrued expense of this month , $800 Bank loan $500000, to be repaid in two years Production patent of a product, $60000 Two workshops, $300000 Salary owing to the staff $12000 An enterprise invests $500000 to a workshop, investing period is 10 years Surplus reserve $240000,E

56、xercise,Raw materials in stock, 100 tons, $250000 Current assets Materials owing to The East Corporation, amounting to $ 10000 Current liabilities Capital handed in by Investor A, $150000 Owners equity Accrued expense of this month , $800 Current liabilities Bank loan $500000, to be repaid in two ye

57、ars Long-term liabilities,Exercise,Production patent of a product, $60000 Intangible assets Two workshops, $300000 Fixed assets Salary owing to the staff $12000 Current liabilities An enterprise invests $500000 to a workshop, investing period is 10 years Long-term investment Surplus reserve $240000

58、Owners equity,Translation Exercises,公司的資本流入會(huì)增加所有者權(quán)益，資本流出會(huì)減少所有者權(quán)益。 決策者是會(huì)計(jì)信息使用者之一。 現(xiàn)金制下, 收入是在收到現(xiàn)金時(shí)確認(rèn), 費(fèi)用在支付現(xiàn)金時(shí)確認(rèn)。 根據(jù)服務(wù)對(duì)象不同,會(huì)計(jì)報(bào)表可以分為內(nèi)部報(bào)表和外部報(bào)表。 應(yīng)收賬款應(yīng)歸入流動(dòng)資產(chǎn)。,公司的資本流入會(huì)增加所有者權(quán)益，資本流出會(huì)減少所有者權(quán)益。 Enterprises capital inflow can increase the owners equity, and capital outflow will decrease the owners equity. 決策者是會(huì)

59、計(jì)信息使用者之一。 The Decision maker is one of the users of accounting inflormation. 現(xiàn)金制下, 收入是在收到現(xiàn)金時(shí)確認(rèn), 費(fèi)用在支付現(xiàn)金時(shí)確認(rèn)。 Under the cash basis accounting, revenue is recognized when cash is received and expenses are recognized when cash is paid.,根據(jù)服務(wù)對(duì)象不同,會(huì)計(jì)報(bào)表可以分為內(nèi)部報(bào)表和外部報(bào)表。 According to different serving targets, accounting statements can be classified as internal and external statements. 應(yīng)收賬款應(yīng)歸入流動(dòng)資產(chǎn)。 Accounts receivable is classified as current assets.,Chapter 4 Current Assets,Questions What are short-term receivables? Explain trade receivables and non-trad