AccountingEnglish?？芇PT教學(xué)課件

1、課程目的課程目的 通過(guò)英語(yǔ)學(xué)習(xí)專業(yè)知識(shí)，借助英語(yǔ)促進(jìn)專業(yè)知識(shí)學(xué)習(xí)，培養(yǎng)既懂專業(yè)又會(huì)英語(yǔ)，具有國(guó)際視野的復(fù)合型人才。 掌握會(huì)計(jì)專業(yè)詞匯、專業(yè)術(shù)語(yǔ)的英語(yǔ)表達(dá)，提高在本專業(yè)領(lǐng)域內(nèi)的各項(xiàng)語(yǔ)言技能（聽、說(shuō)、讀、寫、譯），為今后其他專業(yè)雙語(yǔ)課（如：管理會(huì)計(jì)、國(guó)際會(huì)計(jì)）的學(xué)習(xí)打好基礎(chǔ)。第1頁(yè)/共65頁(yè)Can you distinguish these four words and use them correctly?B AccountB AccountingB accountantn.計(jì)算，賬目，賬戶，估計(jì)，理由vi.說(shuō)明，總計(jì)，認(rèn)為，得分；Vt.認(rèn)為n.會(huì)計(jì)學(xué), 清算帳目 n. 會(huì)計(jì)(員), 會(huì)計(jì)師 第

2、2頁(yè)/共65頁(yè)Lets start our class journey! There are 25 units in total to learn for us at this period. Everyone here are required for necessary assignments which will benefit your coming career.第3頁(yè)/共65頁(yè)Lesson 1 Overview of Accounting學(xué)習(xí)目標(biāo)： 1. 回顧會(huì)計(jì)的概念，掌握相關(guān)專業(yè)術(shù)語(yǔ)的特定表達(dá)； 2. 理解財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的區(qū)別。第4頁(yè)/共65頁(yè)key words1.Acco

3、unting2.Transaction3.Event4.Measure 5.Financial position6.Operating result第5頁(yè)/共65頁(yè)What is the definition of accounting in Page 1?Can you list some users of accounting information? as many as possible.Why do the interested parties need accounting information ?第6頁(yè)/共65頁(yè)Knowledge Points:1 what is accoun

4、ting There are two significant phrases used to describe the nature of accounting in western countries:- accounting is the language of business. it is the language used for communication in economic activities.- accounting is an information system. it provides certain information to relevant users (i

5、ndividuals or groups) to help them make decisions.第7頁(yè)/共65頁(yè)Look at the expression and try to translate them into Chinese.accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its

6、 main criterion. 會(huì)計(jì)是以貨幣為主要計(jì)量單位來(lái)解釋、記錄、計(jì)量、會(huì)計(jì)是以貨幣為主要計(jì)量單位來(lái)解釋、記錄、計(jì)量、分類、匯總、報(bào)告和描述經(jīng)濟(jì)活動(dòng)的信息系統(tǒng)。分類、匯總、報(bào)告和描述經(jīng)濟(jì)活動(dòng)的信息系統(tǒng)。第8頁(yè)/共65頁(yè)The Role of Accounting Decision makers (information users) use accounting information for different purposes.-individuals (in their daily lives)-businesses (mainly managers in the operati

7、on)-investors and creditors-government regulatory agencies-taxing authorities-nonprofit organizations-other users (such as “competitors, clients, suppliers”)第9頁(yè)/共65頁(yè)2. financial accounting and managerial accounting Financial accounting mainly reports information on the financial position and operati

8、ng results of a business for both the external users and the business as well. Managerial accounting provides special information for the managers of a company ranging from long-range plan to detailed explanations of a specific operating results.第10頁(yè)/共65頁(yè)第11頁(yè)/共65頁(yè)管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)的聯(lián)系與區(qū)別 管理會(huì)計(jì)側(cè)重于為企業(yè)內(nèi)部管理服務(wù) -為業(yè)

9、主追求利潤(rùn)最大化 管理會(huì)計(jì)側(cè)重于規(guī)劃、控制企業(yè)未來(lái)的生產(chǎn)經(jīng)營(yíng)活動(dòng) 在核算對(duì)象方面，管理會(huì)計(jì)既涉及整體，又涉及局部 -既以企業(yè)內(nèi)部各責(zé)任中心的局部問(wèn)題作為合適對(duì)象， 同時(shí)也研究解決企業(yè)生產(chǎn)經(jīng)營(yíng)的全局問(wèn)題 在合適方面，管理會(huì)計(jì)靈活多樣，不受制度約束 管理會(huì)計(jì)雖與財(cái)務(wù)會(huì)計(jì)分有明顯的區(qū)別，但是二者也有共同的內(nèi)容。如圖： 它們的原始資料很多是相同的 二者同為管理服務(wù)財(cái)務(wù)會(huì)計(jì)管理會(huì)計(jì)第12頁(yè)/共65頁(yè)Choice 1.which of the following information users are concerned about the financial strength of a busine

10、ss before permitting it to borrow funds? A. managers B. creditors C. investors D . stockholders 2. which of the following users are not external users of accounting information? A. employees B. creditors C. investors D . stockholders 3.The two major specialized fields in accounting are financial acc

11、ounting and ? A. costing accounting B. financial management C. managerial accounting D. tax accounting第13頁(yè)/共65頁(yè)第14頁(yè)/共65頁(yè)Lesson 2 Accounting elements第15頁(yè)/共65頁(yè)學(xué)習(xí)目標(biāo)學(xué)習(xí)目標(biāo)： 1. 熟悉會(huì)計(jì)要素的涵義，掌握其英文表達(dá)和解釋。 2. 能夠使用英文表述會(huì)計(jì)等式。第16頁(yè)/共65頁(yè)Keywords Basic accounting elements Asset Liability owners equity Expense Revenue Ne

12、t income（or net earning; net loss） Accounting equation TransactionAccounts receivableAccounts payableCost of goods soldSuppliesAdministrative expenseFinancial expenseSelling expense第17頁(yè)/共65頁(yè)Knowledge points: 1. The Basic accounting elements Assets: They are the economic resources that are owned or c

13、ontrolled and provided future benefits by a business.Required: write down the examples of assets as many as possible.Examples: cash, cash at bank, accounts receivable, notes receivable, inventories, brand, equipment and land.第18頁(yè)/共65頁(yè)liabilities: They are the obligations or debts that the firm must

14、pay in money or services at some time in the future.Required:write down the examples of liabilities as many as possible.Examples: accounts payable, notes payable, accrued wages and salaries, taxes payable, long-term loans.第19頁(yè)/共65頁(yè)Owners Equity: It is a residual claim to the assets remaining after t

15、he debt to creditors has been discharged, and also referred as to the net assets. Required: find the similar expressions in your text. write down the examples of liabilities as many as possibleExamples: capital stock, retained earnings第20頁(yè)/共65頁(yè)revenue: It is the economic resources flowing into a bus

16、iness as a result of rendering goods and services during a given accounting period. Nature: its increase will increase owners equity.Examples: sales revenue, service revenue, investment revenue第21頁(yè)/共65頁(yè)expenses: They are the outflow of businesss economic resources resulting from earning revenue or t

17、he cost of the operational activities for the business. Nature: its increase will decrease owners equity.Examples:Examples: cost of goods sold, administrative expenses, selling expenses,Financial expense第22頁(yè)/共65頁(yè)Net income:It is the result of matching revenue with expenses.Nature:It is operating per

18、formance of a business and is regarded as a part of owners equity in the end.第23頁(yè)/共65頁(yè)2. The accounting equation assets = liabilities + owners equity EquitiesOR assets - liabilities = owners equity第24頁(yè)/共65頁(yè)3. The expanding accounting equation assets = liabilities + owners equity + revenue - expense

19、Capital - drawing + revenue - expense第25頁(yè)/共65頁(yè)第26頁(yè)/共65頁(yè)Unit 3 Basic transaction and Accounting equation第27頁(yè)/共65頁(yè)學(xué)習(xí)目標(biāo)學(xué)習(xí)目標(biāo)： 1. 掌握常見的交易類型對(duì)會(huì)計(jì)等式的影響第28頁(yè)/共65頁(yè)Keywords Effects Keep balance On credit Creditor Office equipment Payment Receipt Single proprietorship Accounting entity assumption第29頁(yè)/共65頁(yè)1. The a

20、ccounting equation assets = liabilities + owners equity EquitiesOR assets - liabilities = owners equity第30頁(yè)/共65頁(yè)2. The expanding accounting equation assets = liabilities + owners equity + revenue - expense Capital - drawing + revenue - expense第31頁(yè)/共65頁(yè) Completing the accounting equation: Assets= Lia

21、bilities + Owners equity Complete the blanks below a. $53,000 = $12,000 + ?$41,000b. $97,000 = ? + $72,000$25,000C. ? = $1,500 + $31,000 $32,500第32頁(yè)/共65頁(yè) Describe the effects of each of the following business transactions on assets, liabilities, and owners equity.a. Bought equipment on credit. b. Pa

22、id salaries to employees. c. Paid cash to a creditor. d. Paid cash for furniture. e. Rendered services for cash. f. Sold goods on credit. a. Increase both asset and liability.b. Decrease both asset and liability.c. Decrease both asset and liability.d. Increase one asset and decrease another asset.e.

23、 Increase both asset and owners equity.f. Increase both asset and owners equity第33頁(yè)/共65頁(yè)Exercise: Marie Alda owns the Flair Design Studio. At the beginning of Sep. 2010, her firms financial records showed the following assets, liabilities, and owners equity. Required: Set up an equation form using t

24、he balances given above. Then record the effects of the following transaction in the equation. Record new balances after each transaction have been entered.第34頁(yè)/共65頁(yè) a. Performed services for $200 on credit. b. Paid $125 in cash for rent. c. Performed services for $500 in cash. d. Paid $50 in cash f

25、or office cleaning service. e. Sent a check for $200 to a creditor. f. Paid $50 in cash for the telephone bill. g. Issued check for $900 to pay salaries. h. Performed more service for $600 in cash. i. Purchased additional supplies for $70 on credit. j. Received $300 from accounts receivable.第35頁(yè)/共65

26、頁(yè)The end of lesson 2第36頁(yè)/共65頁(yè)1.了解會(huì)計(jì)實(shí)務(wù)工作的依據(jù)-會(huì)計(jì)理論（會(huì)計(jì)基本假設(shè)、會(huì)計(jì)核算基礎(chǔ)、會(huì)計(jì)原則）的內(nèi)容；2.掌握具體會(huì)計(jì)假設(shè)、會(huì)計(jì)原則的英文表達(dá)，熟悉有關(guān)專業(yè)內(nèi)容的慣用語(yǔ)。學(xué)習(xí)目標(biāo)：學(xué)習(xí)目標(biāo)：第37頁(yè)/共65頁(yè)Glossary Accounting standard Accounting assumptions Accounting entity Going concern Monetary unit Accounting period Historical Cost principle Consistency principle Conservation

27、 principle objectivity principle第38頁(yè)/共65頁(yè)Get to know at first: Accounting standards (accounting theory or accounting principles) are developed by the accounting profession to guide or direct accounting practice (especially financial accounting), which are called GAAP.第39頁(yè)/共65頁(yè)1. Accounting assumptio

28、nsa. Accounting entity assumptionb. Going concern assumptionc. Stable monetary unit assumptiond. Accounting period assumption第40頁(yè)/共65頁(yè) a. Accounting entity assumption It means each business venture is a separate unit, accounted for separately. Required: find the similar expressions in your text.第41頁(yè)

29、/共65頁(yè) b. Going concern assumption The assumption is made in accounting that a business will continue indefinitely. Required: Whats the purpose of this assumption? find the suitable answer in you text.第42頁(yè)/共65頁(yè) c. Stable monetary unit assumption The assumption is that conventional accounting statemen

30、ts are not adjusted for changes in the value of the dollar. Required: Is this assumption reasonable ? find the suitable answer in you text.第43頁(yè)/共65頁(yè) d. Accounting period assumption The assumption requires accounting reports are related to specific time periods, typically one year. Required: Whats th

31、e purpose of this assumption? find the suitable answer in you text.第44頁(yè)/共65頁(yè)3. Accounting Principles -the guidance or directions for accounting measurement and reporting. Historical cost principle 歷史成本原則 Realization principle 實(shí)現(xiàn)原則 Matching principle 配比原則 Objective principle 客觀性原則 Full disclosure pri

32、nciple 充分披露原則 Materiality principle 重要性原則 Consistency principle 一致性原則 Conservatism principle 穩(wěn)健性（謹(jǐn)慎性）原則第45頁(yè)/共65頁(yè) Historical cost principle Valuing assets It is mainly used for valuing assets, which has its own strength and weakness. In accounting practice, the concept of current market value is also

33、 used to measure an asset, Try to evaluate which principle is better to record the value of assets in a company.第46頁(yè)/共65頁(yè)Consistency principle It implies that accounting methods or policies should be generally fixed from one period to the other. Required: Can the accounting methods be changed?vChang

34、es are allowed if necessary and at the same time, accountants should do something to report these changes, reasons and their impacts.第47頁(yè)/共65頁(yè)Conservatism principle It requires accountants should be conservative in valuation of assets and determination of revenues- Requirement 1: understate assets a

35、nd revenues Requirement 2: overstate liabilities and expenses第48頁(yè)/共65頁(yè)Objectivity principle Whats the key of Objective principle ?第49頁(yè)/共65頁(yè)The end of unit 2第50頁(yè)/共65頁(yè)第51頁(yè)/共65頁(yè)Unit 3 Accrual Basis Accounting andCash Basis Accounting 第52頁(yè)/共65頁(yè)學(xué)習(xí)目標(biāo)：學(xué)習(xí)目標(biāo)： 1. 1. 理解全責(zé)發(fā)生制和現(xiàn)金收付實(shí)現(xiàn)制理解全責(zé)發(fā)生制和現(xiàn)金收付實(shí)現(xiàn)制 2.2.熟悉調(diào)整分錄編制

36、的必要性，掌握調(diào)整分錄的類型；熟悉調(diào)整分錄編制的必要性，掌握調(diào)整分錄的類型；第53頁(yè)/共65頁(yè)Words and expressions1.Accrual basis accounting2.Cash basis accounting3.Revenue4.Expense5.Purchase on account6.Sell on purchase 7.The balance sheet8.Revenue principle9.Matching principle10. Results of operation11. Financial position12. Accounts receivab

37、le13. Service revenue14. Uncollected accounts第54頁(yè)/共65頁(yè) 1. Accounting Basis Two basis ways used for accounting measurement ( in revenues & expenses): -accrual basis -cash basis第55頁(yè)/共65頁(yè) Cash basis (not acceptable in practice) Revenues and expenses are recorded when cash is received or paid. There are not receivables, payables and depreciation in a business based on cash basis. Required: Whats the disadvantage of this basis?第56頁(yè)/共65頁(yè) accrual basis ( popular in practice) Revenues and expenses are recorded when the releva