會(huì)計(jì)英語(yǔ)培訓(xùn)課件(英文版)

CourseTitleAnintroductiontoaccountingTheLecturer&Producer:ElinaZhang12/4/2022CourseTitleAnintroductionto1LearningobjectivesUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment12/4/2022LearningobjectivesUnderstand2Maincontents1.1accountingisaninformationsystem1.2formsoforganization1.3theframework(結(jié)構(gòu)、體制）forthepreparationandpresentationoffinancialstatements1.4understandingoffinancialstatements1.5accountinganditsprofession1.6accountingelementsandusingtheaccountingequation1.7ethics（倫理、規(guī)范）inaccounting12/4/2022Maincontents1.1accountingis31.1accountingisaninformationsystemAccountingThesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakersBookkeeping記帳、簿記ThepartofaccountingthatrecordstransactionsandeventsUsersofaccountinginformationInvestorsandcreditors,government,laborunions,andgeneralpublicAccountinginformation12/4/20221.1accountingisaninformati41.2formsoforganizationSoleproprietorship（獨(dú)資企業(yè)）OwnedbyoneindividualNotalegalentity,unlimitedliabilityPartnership（合伙企業(yè)）DifferfromasoleproprietorshipinthatinhasmorethanoneownerCorporation（公司）Incorporatedunderlocallawasaseparateentity（單獨(dú)實(shí)體）Limitedliability,sharesorstick12/4/20221.2formsoforganizationSole51.3theframeworkforthepreparationandpresentationoffinancialstatementsTheneedforaharmonization（調(diào)和、融合）ofaccountingstandardsDifferentcountrieshavedifferentaccountingmodelsInternationalaccountingstandardcommittee(經(jīng)：IASC)Internationalaccountingstandardboard(美：IASB)12/4/20221.3theframeworkfortheprep6FrameworkforthepreparationandpresentationoffinancialstatementsObjectivesoffinancialstatementsandunderlyingassumptions（會(huì)計(jì)基本假設(shè)）QualitativecharacteristicsoffinancialstatementsElementsoffinancialstatementsConcepts(概念）ofcapitalandcapitalmaintenance12/4/2022Frameworkforthepreparation7Someimportantprinciples(1)distinguishmentbetweencapitalexpenditureandrevenueexpenditureprincipleObjectivityprincipleCostprinciplerelevanceprinciplesubstanceoverformprinciple.

comparabilityprinciple12/4/2022Someimportantprinciples(1)18Someimportantprinciples(2)timelinessprincipleMatchingprincipletheunderstandabilityprincipleConsistencyprincipleMaterialityprincipleConservatismprinciple12/4/2022Someimportantprinciples(2)191.4understandingoffinancialstatementsBalancesheetAssets(tangibleandintangible)LiabilitiesOwner’sequityIncomestatementIncome–revenueandgainexpense12/4/20221.4understandingoffinancial10Statementofowner’sequity/Statementofretainedearnings(留存收益）CashflowstatementReportscashinflowsandoutflowsinthreegroups:operatingactivities,investingactivities,andfinancingactivities12/4/2022Statementofowner’sequity/St111.5accountinganditsprofessionAICPAInstituteofCertifiedPublicAccountantsInstituteofCertifiedPublicAccountantsCICPAChineseInstituteofCertifiedPublicAccountingDifferentclassifications（分類、分組）Financialaccounting,managerialaccounting,taxaccountingFinancial,managerial,taxation,accountingPrivateaccountants,publicaccountants,governmentaccountants12/4/20221.5accountinganditsprofess121.6accountingelementsandusingtheaccountingequationWhatisaccountingequationAccountingelementsAssets=liabilities+owner”sequityNetincome(netloss)=revenues–expensesAssets=liabilities+[owner”sequity+(revenues-expenses)]12/4/20221.6accountingelementsandus13EffectsoftransactionsontheaccountingequationEverytransactionaffectsatleasttwoitemsintheaccountingequationTheaccountingequationremainsinbalanceaftereachtransactionRevenuesandownerinvestmentsincreaseowner’sequity12/4/2022Effectsoftransactionsonthe141.7ethicsinaccountingSomebasicethicalstandardsIntegrityConfidentialityCompetenceObjectivity12/4/20221.7ethicsinaccountingSomeb15Vocabulary（1）Accounting會(huì)計(jì)、會(huì)計(jì)學(xué)Bookkeeping記賬,簿記,管賬Relevance關(guān)聯(lián)性O(shè)bjectivity客觀性Feasibility可行性Incomestatement/Profitandlossaccount損益表Balancesheet資產(chǎn)負(fù)債表Cashflowstatement現(xiàn)金流量表Asset資產(chǎn)Liability負(fù)債12/4/2022Vocabulary（1）Accounting會(huì)計(jì)、會(huì)計(jì)學(xué)16Vocabulary（2）Owner’sequity/Capital所有者權(quán)益/資本Revenue收入Expense費(fèi)用Income收入Generallyacceptedaccountingprinciples

一般會(huì)計(jì)原則FinancialAccountingStandardsBoard(FASB)Entityconcept會(huì)計(jì)主體Costprinciple成本原則Depreciation折舊Going-concern持續(xù)經(jīng)營(yíng)12/4/2022Vocabulary（2）Owner’sequity/17Vocabulary（3）Stable-monetary-unit穩(wěn)定貨幣單位Matchingprinciple配比原則Full-disclosureprinciple充分披露原則Consistencyprinciple一貫性原則Materialityprinciple重要性原則Conservatismprinciple謹(jǐn)慎性原則Double-entrysystem復(fù)式記帳系統(tǒng)AmericanInstituteofCertifiedPublicAccountants(AICPA)美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)ChineseInstituteofCertifiedPublicAccounting(CICPA)中國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)12/4/2022Vocabulary（3）Stable-monetary-18Vocabulary（4）Financialaccounting財(cái)務(wù)會(huì)計(jì)Managerialaccounting管理會(huì)計(jì)Taxaccounting稅務(wù)會(huì)計(jì)AccountingEquation會(huì)計(jì)等式Businesstransaction商業(yè)交易、經(jīng)濟(jì)業(yè)務(wù)Ethicsofaccounting會(huì)計(jì)職業(yè)道德12/4/2022Vocabulary（4）Financialaccoun19CourseTitleAnintroductiontoaccountingTheLecturer&Producer:ElinaZhang12/4/2022CourseTitleAnintroductionto20LearningobjectivesUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment12/4/2022LearningobjectivesUnderstand21Maincontents1.1accountingisaninformationsystem1.2formsoforganization1.3theframework(結(jié)構(gòu)、體制）forthepreparationandpresentationoffinancialstatements1.4understandingoffinancialstatements1.5accountinganditsprofession1.6accountingelementsandusingtheaccountingequation1.7ethics（倫理、規(guī)范）inaccounting12/4/2022Maincontents1.1accountingis221.1accountingisaninformationsystemAccountingThesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakersBookkeeping記帳、簿記ThepartofaccountingthatrecordstransactionsandeventsUsersofaccountinginformationInvestorsandcreditors,government,laborunions,andgeneralpublicAccountinginformation12/4/20221.1accountingisaninformati231.2formsoforganizationSoleproprietorship（獨(dú)資企業(yè)）OwnedbyoneindividualNotalegalentity,unlimitedliabilityPartnership（合伙企業(yè)）DifferfromasoleproprietorshipinthatinhasmorethanoneownerCorporation（公司）Incorporatedunderlocallawasaseparateentity（單獨(dú)實(shí)體）Limitedliability,sharesorstick12/4/20221.2formsoforganizationSole241.3theframeworkforthepreparationandpresentationoffinancialstatementsTheneedforaharmonization（調(diào)和、融合）ofaccountingstandardsDifferentcountrieshavedifferentaccountingmodelsInternationalaccountingstandardcommittee(經(jīng)：IASC)Internationalaccountingstandardboard(美：IASB)12/4/20221.3theframeworkfortheprep25FrameworkforthepreparationandpresentationoffinancialstatementsObjectivesoffinancialstatementsandunderlyingassumptions（會(huì)計(jì)基本假設(shè)）QualitativecharacteristicsoffinancialstatementsElementsoffinancialstatementsConcepts(概念）ofcapitalandcapitalmaintenance12/4/2022Frameworkforthepreparation26Someimportantprinciples(1)distinguishmentbetweencapitalexpenditureandrevenueexpenditureprincipleObjectivityprincipleCostprinciplerelevanceprinciplesubstanceoverformprinciple.

comparabilityprinciple12/4/2022Someimportantprinciples(1)127Someimportantprinciples(2)timelinessprincipleMatchingprincipletheunderstandabilityprincipleConsistencyprincipleMaterialityprincipleConservatismprinciple12/4/2022Someimportantprinciples(2)1281.4understandingoffinancialstatementsBalancesheetAssets(tangibleandintangible)LiabilitiesOwner’sequityIncomestatementIncome–revenueandgainexpense12/4/20221.4understandingoffinancial29Statementofowner’sequity/Statementofretainedearnings(留存收益）CashflowstatementReportscashinflowsandoutflowsinthreegroups:operatingactivities,investingactivities,andfinancingactivities12/4/2022Statementofowner’sequity/St301.5accountinganditsprofessionAICPAInstituteofCertifiedPublicAccountantsInstituteofCertifiedPublicAccountantsCICPAChineseInstituteofCertifiedPublicAccountingDifferentclassifications（分類、分組）Financialaccounting,managerialaccounting,taxaccountingFinancial,managerial,taxation,accountingPrivateaccountants,publicaccountants,governmentaccountants12/4/20221.5accountinganditsprofess311.6accountingelementsandusingtheaccountingequationWhatisaccountingequationAccountingelementsAssets=liabilities+owner”sequityNetincome(netloss)=revenues–expensesAssets=liabilities+[owner”sequity+(revenues-expenses)]12/4/20221.6accountingelementsandus32EffectsoftransactionsontheaccountingequationEverytransactionaffectsatleasttwoitemsintheaccountingequationTheaccountingequationremainsinbalanceaftereachtransactionRevenuesandownerinvestmentsincreaseowner’sequity12/4/2022Effectsoftransactionsonthe331.7ethicsinaccountingSomebasicethicalstandardsIntegrityConfidentialityCompetenceObjectivity12/4/20221.7ethicsinaccountingSomeb34Vocabulary（1）Accounting會(huì)計(jì)、會(huì)計(jì)學(xué)Bookkeeping記賬,簿記,管