杭州電子科技大學(xué)信息工程學(xué)院面試答辯ppt課件

1、杭州電子科技大學(xué)信息工程學(xué)院面試爭辯毛亦奇Monash University2021.04.09.個人簡歷 姓名：毛亦奇出生年月：1983.11畢業(yè)院校：Monash University專業(yè)學(xué)歷：會計、商法雙碩士 籍貫：浙江衢州. 2001.09 2005.07 大連大學(xué) 工商管理學(xué)士、英語輔修畢業(yè)證 2006.07 2021.03 Monash University 會計、商法雙碩士 教育背景.獲獎榮譽及證書技藝2002 2003 大連大學(xué) 綜合三等獎學(xué)金2003 2004 大連大學(xué) 優(yōu)秀班干部 國家大學(xué)英語六級，雅思7分國家大學(xué)計算機二級 MYOB 會計軟件培訓(xùn)證能熟練運用多種會計軟件，

2、如：MYOB、QuickBooks等 .課程設(shè)置 Master of Professional Accounting Introductory accounting and financial information systems Quantitative methods Economics Accounting information systems and financial modelling Business finance Financial accounting Management accounting Auditing and assurance Advanced finan

3、cial accounting .課程設(shè)置 Master of Business Law Business law Corporations law and trust Taxation law Asian business law International trade law Human resources management law Corporate environmental responsibility.任務(wù)閱歷 2021.11 2021.02 Australia Gas Light Company 應(yīng)收賬款人員 Receiving remittance advices from

4、 customers; Clarifying payments into different systems, i.e. SAP, SAP R3, Alsis, Elsis, Hub, CGB. Calling customers or sending to enquire about right contract account numbers in case cant allocate them into systems; Following up EFT payments; Involving in some tasks such as handling with missing pay

5、ments, dealing with customer specific inquires.任務(wù)閱歷 2021.06 2021.10 Small Business Works 會計助理 Processing daily operation documents and entering transactions; Preparing the Cash Journal and Bank Journal; Responsible for detailed ledger preparation; Ensuring accurate records for taxation and audit pur

6、poses; Handling account receivable and payable; Performing bank reconciliation; Assisting in financial report and statement preparation; Analysing financial data and statements; Handling tax calculation and declaration; Summarising monthly GST activities; Preparing quarterly BAS and dealing with tax

7、 return issues. .任務(wù)閱歷 2006.09 2021.04 Active Display Group 會計助理(兼職) Utilizing MS office, MYOB to effectively manage accounts and producing reports for management; Managing and verifying accounts, ensuring accuracy and completeness of data; Generating half yearly financial statements, year-end adjust

8、ments and other associated working papers for reporting issues; Understanding client needs and resolving their business problems; Participating in discussions and meetings to improve workflow and streamline operations; Answering clients enquires over the phone in relation to their tax issues; Assist

9、ing clients with preparation and lodgment of income tax returns.教學(xué)方案 根本原那么 服從學(xué)院的教學(xué)安排 課程創(chuàng)新 可進展雙語教學(xué) 嘗試會計教學(xué)的國際化 .試講：根底會計實際 什么是會計？ 會計的本質(zhì)是一種價值管理活動，是人們對再消費過程 中的價值運動進展管理的一種實際活動，是經(jīng)濟管理的重要組成部分。也就是說，會計是利用價值方式對財富物資進展管理的活動。 “Accounting is the process of identifying, measuring and communicating economic informati

10、on to permit informed judgements and decisions by users of the information (American Accounting Association).會計信息的運用者 內(nèi)部 企業(yè)管理者Managers Require information for planning, organising and running the entity for owners 外部 投資者和潛在投資者 (Owners/Potential Owners ) 政府各職能部門 (Regulators /Government Agencies) 債務(wù)人(

11、Creditors) 企業(yè)職工 (Employees/Unions) 競爭者 (Competitors) .會計的兩種處置方法 收付實現(xiàn)制 (Cash Accounting) 收付實現(xiàn)制是指以款項收到和付出為規(guī)范，來記錄收入的實現(xiàn)和費用的發(fā)生。凡是本期收到的收入和支出的費用，不論能否應(yīng)歸屬于本期，都作為本期的收入和費用；反之，凡是本期尚未收到的收入和尚未支出的費用，即使應(yīng)歸屬于本期，也不作為本期的收入和費用 Records revenues and expenses at the time the cash is received or paid The cash flow may be in

12、 a different accounting period to when the transaction occurred.會計的兩種處置方法 權(quán)責發(fā)生制 (Accrual Accounting) 權(quán)責發(fā)生制是指以權(quán)益或責任的發(fā)生為規(guī)范，來確認收入和費用。凡是應(yīng)屬于本期的收入和費用，不論款項能否收付，均作為本期的收入和費用入賬；不屬于本期的收入和費用，即使款項已在本期收付，也不作為本期的收入和費用。 Records revenues and expenses when transaction occurs At this time the revenue has been earned a

13、nd the expenses have been incurred Also includes non-cash expenses (depreciation; bad and doubtful debts).會計信息的報告 Reporting Accounting Information to Internal Users Managers demand tailored reports to meet their information needs Specific reports often generated upon the request of Management Report

14、ing Accounting Information to External Users Special Purpose Financial Reports Special reports prepared for the information needs of specific external users ( e.g., an application for a bank loan ) General Purpose Financial Reports Generic reports prepared to meet the varying information needs of a

15、range of external users Most common reports viewed by external users (e.g., the annual reports prepared by listed public companies).財務(wù)報告 主要財務(wù)報表有： 資產(chǎn)負債表 Balance Sheet 反映企業(yè)某一特定日期財務(wù)情況的會計報表 利潤表 Income Statement 反映企業(yè)在一定會計期間的運營成果的會計報表 現(xiàn)金流量表 Cash Flow Statement 反映企業(yè)在一定期間內(nèi)現(xiàn)金的流入和流出的情況的報表 一切者權(quán)益變動表 Statement o

16、f Changes in Equity 反映構(gòu)成一切者權(quán)益的各組成部分當期的增減變動情況的報表.會計要素會計要素包括：資產(chǎn)、負債、一切者權(quán)益、收入、費用和利潤 資產(chǎn)：是指過去的買賣或事項構(gòu)成的并由企業(yè)擁有或控制的經(jīng)濟資 源，該資 源預(yù)期會給企業(yè)帶來經(jīng)濟利益。 企業(yè)的資產(chǎn)按其流動性可分為流動資產(chǎn)、長期投資、固定資產(chǎn)、無形資產(chǎn)和其他資產(chǎn)。 負債：是指過去的買賣、事項構(gòu)成的現(xiàn)實義務(wù)，履行該義務(wù)估計會導(dǎo)致經(jīng)濟利益流出企業(yè)。 負債按其流動性分為流動負債和長期負債。 一切者權(quán)益：是指投資者對企業(yè)凈資產(chǎn)的一切權(quán)，其金額為資產(chǎn)減去負債后的余額。一切者權(quán)益包括實收資本或股本、資本公積、盈余公積和未分配利潤等。 .資產(chǎn)的定義和確認規(guī)范 The essential components of the definition criteria are: Future economic benefits (service potential) Potential to contribute, directly or indirectly, to the flow of cash to the entity Control by t