會(huì)計(jì)英語培訓(xùn)課件(英文版)

1、course titlean introduction to accountingthe lecturer & producer: elina zhang11/28/2021learning objectivesnunderstand an information system of accountingnapply generally accepted accounting principlesnunderstand financial statementsnuse these accounting elementsnuse the accounting equationnunder

2、stand accounting and its environment11/28/2021main contentsn1.1 accounting is an information systemn1.2 forms of organizationn1.3 the framework(結(jié)構(gòu)、體制） for the preparation and presentation of financial statementsn1.4 understanding of financial statementsn1.5 accounting and its professionn1.6 accounti

3、ng elements and using the accounting equationn1.7 ethics（倫理、規(guī)范） in accounting11/28/20211.1 accounting is an information systemnaccounting the system that measures business activities, processes information into reports and communicates these findings to decision makersnbookkeeping記帳、簿記 the part of a

4、ccounting that records transactions and eventsnusers of accounting information investors and creditors, government, labor unions, and general public accounting information11/28/20211.2 forms of organizationnsole proprietorship（獨(dú)資企業(yè)） owned by one individual not a legal entity, unlimited liabilitynpar

5、tnership（合伙企業(yè)） differ from a sole proprietorship in that in has more than one ownerncorporation（公司） incorporated under local law as a separate entity（單獨(dú)實(shí)體） limited liability, shares or stick11/28/20211.3 the framework for the preparation and presentation of financial statementsnthe need for a harmon

6、ization（調(diào)和、融合） of accounting standards different countries have different accounting models international accounting standard committee (經(jīng)：iasc) international accounting standard board (美：iasb)11/28/2021nframework for the preparation and presentation of financial statements objectives of financial s

7、tatements and underlying assumptions（會(huì)計(jì)基本假設(shè)） qualitative characteristics of financial statements elements of financial statements concepts(概念）of capital and capital maintenance11/28/2021nsome important principles (1) distinguishment between capital expenditure and revenue expenditure principle objec

8、tivity principle cost principle relevance principle substance over form principle. comparability principle 11/28/2021nsome important principles (2) timeliness principle matching principle the understandability principle consistency principle materiality principle conservatism principle11/28/20211.4

9、understanding of financial statementsnbalance sheet assets (tangible and intangible) liabilities owners equitynincome statement income revenue and gain expense11/28/2021nstatement of owners equity/statement of retained earnings(留存收益）ncash flow statement reports cash inflows and outflows in three gro

10、ups: operating activities, investing activities, and financing activities11/28/20211.5 accounting and its professionnaicpa institute of certified public accountantsinstitute of certified public accountantsncicpa chinese institute of certified public accountingndifferent classifications（分類、分組） financ

11、ial accounting, managerial accounting, tax accounting financial, managerial, taxation, accounting private accountants, public accountants, government accountants11/28/20211.6 accounting elements and using the accounting equationnwhat is accounting equation accounting elements assets = liabilities +

12、owner”s equity net income (net loss) = revenues expenses assets = liabilities + owner”s equity +(revenues - expenses)11/28/2021neffects of transactions on the accounting equation every transaction affects at least two items in the accounting equation the accounting equation remains in balance after

13、each transaction revenues and owner investments increase owners equity11/28/20211.7 ethics in accountingnsome basic ethical standards integrity confidentiality competence objectivity11/28/2021vocabulary （1）naccounting會(huì)計(jì)、會(huì)計(jì)學(xué)nbookkeeping記賬,簿記,管賬 nrelevance關(guān)聯(lián)性 nobjectivity客觀性nfeasibility可行性 nincome sta

14、tement/profit and loss account損益表nbalance sheet資產(chǎn)負(fù)債表ncash flow statement現(xiàn)金流量表nasset資產(chǎn)nliability負(fù)債11/28/2021vocabulary （2）nowners equity / capital所有者權(quán)益/資本nrevenue收入nexpense費(fèi)用nincome收入ngenerally accepted accounting principles 一般會(huì)計(jì)原則nfinancial accounting standards board (fasb)nentity concept會(huì)計(jì)主體ncost p

15、rinciple成本原則ndepreciation折舊ngoing-concern持續(xù)經(jīng)營11/28/2021vocabulary （3）nstable-monetary-unit穩(wěn)定貨幣單位nmatching principle配比原則nfull-disclosure principle充分披露原則nconsistency principle一貫性原則nmateriality principle重要性原則nconservatism principle謹(jǐn)慎性原則ndouble-entry system復(fù)式記帳系統(tǒng)namerican institute of certified public accountants (aicpa)美國注冊公共會(huì)計(jì)師協(xié)會(huì) nchinese instit