會計英語課件

AccountingEnglishJingShuting—FinancialAccountingManagementDepartment

AccountingEnglishJingShuting課程內(nèi)容簡介

會計英語根據(jù)“應(yīng)用型本科人才”的教育理念而開設(shè)，各個專業(yè)在大學(xué)英語授課結(jié)束后，在第5個學(xué)期開設(shè)專業(yè)英語課程，使學(xué)生獲得用英語從事專業(yè)工作的基本能力。本課程內(nèi)容主要包括會計的理論概述，會計信息的歸集與披露，會計要素，資產(chǎn)負(fù)債表、利潤表和現(xiàn)金流量表等基本財務(wù)報表以及分析，內(nèi)容為財務(wù)會計中應(yīng)知應(yīng)會的部分。課程結(jié)合實際案例，既吸收了西方會計理論與實務(wù)之精華，又符合我國會計發(fā)展的具體實踐。2課程內(nèi)容簡介授課主要內(nèi)容會計理論基礎(chǔ)

會計定義、內(nèi)容；會計等式與會計要素；

T型賬戶，復(fù)式記賬；日記賬與分類賬。會計要素財務(wù)報表及報表分析

資產(chǎn)負(fù)債表；利潤表；現(xiàn)金流量表;財務(wù)報表分析資產(chǎn)收入負(fù)債費用所有者權(quán)益利潤3授課主要內(nèi)容會計理論基礎(chǔ)資產(chǎn)收入負(fù)債費用所有者權(quán)重點內(nèi)容1.資產(chǎn)Assets2.負(fù)債Liabilities3.所有者權(quán)益Owner’sEquity4.收入Revenue5.成本與費用CostsandExpenses6.利潤Profit會計報表及分析

S&A會計要素AccountingElements理論部分AccountingTheory1.Accounting:InformationforDecisionMaking2.AccountingEquation…Double-entryAccounting…………1.FinancialStatements2.AnalyzingFinancialStatement

授課主要內(nèi)容thedefinitionofAccounting；T-account；Accountingcycle

Contentsp2-54重點內(nèi)容1.資產(chǎn)Assets會計報表及分析會計教學(xué)總體目標(biāo)通過本課程的學(xué)習(xí)，主要目標(biāo)是讓財務(wù)管理專業(yè)的學(xué)生掌握會計的基本術(shù)語，能夠用英語表述會計概念及內(nèi)容，能夠讀懂并分析英文會計報表。掌握用英語做賬的實際操作能力，熟悉常用會計術(shù)語、符號。了解國際會計慣例、國內(nèi)外會計準(zhǔn)則不同之處。5教學(xué)總體目標(biāo)通過本課程的學(xué)習(xí)，主要目標(biāo)是讓考核方式

聽寫、課堂表現(xiàn)、作業(yè)（30％）書面考核：閉卷考試（60％）考勤（10％）總成績6考核方式聽寫、課堂表現(xiàn)、作業(yè)（30％）書面考核：考勤參考書目張其秀.會計英語——基礎(chǔ)會計.2007.上海財經(jīng)大學(xué)出版社孫耀遠(yuǎn).

2007.財務(wù)會計英語

.外語教學(xué)與研究出版社勞倫斯，賴恩.

2003.會計基礎(chǔ)（第九版）（英文）

.上海：立信會計出版社于久洪.

2005.會計英語.北京:中國人民大學(xué)出版社7參考書目張其秀.會計英語——基礎(chǔ)會GeneralIntroductiontoAccountingPartOne8GeneralIntroductiontoAccounChapter1GeneralIntroductionTheusersofaccountinginformationIntroductionofAccountingTypesofaccountinginformation9Chapter1GeneralIntroductio1.1NewWords101.1NewWords10

accountant會計人員

Accountingterms會計術(shù)語

Monetaryunit貨幣計量

Financialposition財務(wù)狀況

criterion評價的標(biāo)準(zhǔn)

diverseadj.多種多樣的

Enterprise/firm企業(yè)

creditor債權(quán)人，債主，貸方

regulatory監(jiān)管的，管制的

salesvolume銷量

obligation債務(wù)

merchandise商品，貨物inventory存貨Keywords11

1.2WhatisthedefinitionofAccounting?121.2WhatisthedefinitionofAccounting

Accountingisa“l(fā)anguage".Itiswidelyusedtodescribealltypesofbusinessactivities.Accountingisaninformationsystem.Itprovidesnecessaryinformationtothemanagementandthoseoutsidethefirmtoaidthemintheirdecisionmaking.Accountingisdesignedtorecord,classifyandsummarizefinancialandothereconomicinformationaboutfirms,andanalysesandinterpretsitsresultswithmonetaryunitasitsmaincriterion.Theprimaryobjectiveofaccountingistoprovideinformationthatisusefulfordecisionmakingpurposes.13.AccountingAccountingisa“l(fā)a1.3What’sthefunctionsofaccounting14.1.3What’sthefunctionsofacFunctionofaccountingRecord、classifyandsummarizeAnalysesandInterpretsProvideinformation15.FunctionofaccountingRecord、1.4Howtheeconomicactivitiesflowintotheaccountingprocess?16.1.4HowtheeconomicactivitieTypesofaccountinginformation18.1.5TypesofaccountinginformTypesofaccountinginformationFinancialaccountinginformationReferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity.Itisusedprimarilybyinvestorsandcreditors,alsousedbymanagersandinincometaxreturns.Itofteniscalled“general-purpose”accountinginformation.ManagementaccountinginformationItisusedtoassistmanagementinoperatingthebusiness,makingtypesofmanagerialdecisions.suchas:setcompany’soverallgoals;evaluatetheperformanceofdepartmentandindividuals;decidewheretointroduceanewlineofproducts.TaxaccountinginformationAspecialfieldwithinaccounting.Taxplanningisthemostdifficultandimportantaspectoftaxaccounting.Howtominimizetheincometaxburdeninalegitimateway.Itisquitecomplex.19.Typesofaccountinginformatio1.6Theusersofaccountinginformation

owners,investors,creditors,suppliers,generalpublic,customersInternalusersExternalusersManagementandemployeesoffirms(managers,workers)20.1.6Theusersofaccountinginf1.7ObjectivesofExternalFinancialReporting

21.1.7ObjectivesofExternalFina

AccountingElements

Double-entrySystem,AccountingEquation

Taccount,LedgerandChartofAccountsChapter222.AccountingElementsDouble-en1.1Keywords

23.1.1Keywords23.RelevantTermsAccountingequation會計等式Accountingelement會計要素Double--entrysystem復(fù)式記賬制TaccountT型賬戶Debitn.借方vt.借記Creditn.貸方vt.貸記Balance余額Ledgern.總賬Chartofaccount會計科目表24.RelevantTermsAccountingequatFirstLevel:BasicObjectivesSecondLevel:FundamentalConceptsThirdLevel:RecognitionandMeasurementBasicassumptionsBasicprinciplesConstraintsQualitativecharacteristicsBasicelements1.2(Familiarwith)ConceptualFrameworkforFinancialReporting

25.FirstLevel:BasicObjecFirstLevel:BasicObjectivesWhataretheobjectivesoffinancialreporting26.FirstLevel:BasicObjectivesWSecondLevel:FundamentalConceptsSecondLevel=QualitativeCharacteristics

andBasicElements27.SecondLevel:FundamentalConcSecondLevel:QualitativeCharacteristicsFigure2-2Qualitativecharacteristicsofaccountinginformation28.SecondLevel:QualitativeCharLiabilities負(fù)債Assets資產(chǎn)Equity所有者權(quán)益Expenses支出Revenue收入NetIncome(orNetLoss)SecondLevel:Elements29.Liabilities負(fù)債Assets資產(chǎn)EquityAssets資產(chǎn)Assets

areeconomicresourcesthatareowedorcontrolledbyabusiness.Probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents.Currentassets流動資產(chǎn)Fixedassets固定資產(chǎn)Intangibleassets無形資產(chǎn)30.Assets資產(chǎn)AssetsareeconomicrLiability

負(fù)債Liabilities

aredebtsofabusinessowedtosuppliers,banks,etc.Probablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.Currentliabilities流動負(fù)債Long－termliabilities長期負(fù)債31.Liability負(fù)債LiabilitiesaredeOwner'sequity所有者權(quán)益Owner'sequity

isthenetassetsofabusiness.Residualinterestintheassetsofanentitythatremainsafterdeductingitsliabilities.Inabusinessenterprise,itistheowner'sinterest.

Capital資本Stockholder'sEquity股東權(quán)益32.Owner'sequity所有者權(quán)益Owner'seqRevenue收入Revenue

istheincreaseinowner'sequityresultingfromthesalesofgoodsorservicesbythebusiness.Itconstitutestheentity'songoingmajororcentraloperations.CashborrowedfromabankRevenue?Liability?Revenuehelpsincreaseowner'sequity.33.Revenue收入RevenueistheincreExpense費用Expensesarethedecreaseinowner'sequitycausedbythecompany'srevenue-producingoperations.Likerevenues,expensesrepresentflowsofresourcesduringaperiodoftime,butexpensesareoutflowswhereasrevenueifinflows.34.Expense費用ExpensesarethedecProfit利潤NetIncome/NetLossProfit,oftencallednetincome.Theresultofmatchingrevenuewithexpenses.Whenrevenueexceedsexpenses,netincomeoccurs,otherwisenetlossoccurs.35.Profit利潤NetIncome/NetLossRevenueExpenseProfitTheyareopenedatthebeginningofanaccountingperiod,andclosedattheendoftheperiod.Intheaccountingequation,theybelongtoowner'sequity.Temporaryaccounts36.RevenueTheyareopenedattheRevenueExpensesGainsLossesProfitSecondLevel:ElementsAssetsLiabilitiesEquity“MomentinTime”“PeriodofTime”37.RevenueSecondLevel:ElementsAThirdLevel:RecognitionandMeasurementASSUMPTIONSAccountingentityGoingconcernMonetaryunitPeriodicityPRINCIPLESHistoricalcostRevenuerecognitionMatchingFulldisclosureCONSTRAINTSCost-benefitMaterialityIndustrypracticeConservatism38.ThirdLevel:RecognitionandMASSUMPTIONSAccountingentityGoingconcernMonetaryunitPeriodicityPRINCIPLESHistoricalcostRevenuerecognitionMatchingFulldisclosureCONSTRAINTSCost-benefitMaterialityIndustrypracticeConservatismOBJECTIVES1. Usefulininvestmentandcreditdecisions2. Usefulinassessingfuturecashflows3.Aboutenterpriseresources,claimstoresources,andchangesinthemELEMENTSAssets,Liabilities,andEquityRevenues,Expenses,profitFigure2-1ConceptualFrameworkforFinancialReportingFirstlevelSecondlevelThirdlevelQUALITATIVECHARACTERISTICSRelevanceReliabilityComparabilityConsistency39.ASSUMPTIONSPRINCIPLESCONSTRAIN1.3Whatarethemechanicsofdouble-entryaccounting40.1.3Whatarethemechanicsof1.4TheaccountingequationAssets=Liabilities+[Owner’sequity+(Revenues–Expenses)]showsthebasicrelationshipbetweentheaccountingelementsNetincome(Netloss)=Revenues-ExpensesAssets=Liabilities+Owners'Equity41.1.4TheaccountingequationAssExaminethebalanceconditionoftheaccountingequationAssumethatabusinessownsassetsof$10,000,borrowsfromcreditor$2,000,andthattheownerinvests$8,000.Theaccountingequationwouldbe:

$10000=$2000+$8000Supposethat$1600incashhasbeenusedtopayforadebt,thechangedequationwouldthenbe:

$8400=$400+$8000Supposeagainthatthebusinesshasreceived$3500asanincome,theaccountingequationis:

$11900=$400+$11500·Transaction(會計事項)42.ExaminethebalanceconditionDebitsideCreditsideAccountTitletotaltotalBalanceBalanceDr.Cr.1.5T—account43.DebitsideCreditsideAccountTDouble-entryRulesⅠ.Increasesinassetsaredebitedtoassetaccounts,decreasesmustbecredited.Ⅱ.Increasesinliabilitiesandowners'equityitemsarecreditedtoliabilityandowner’sequityaccounts,decreasesbedebited.

Ⅲ.

Revenueswilleventuallyincreaseowners'equityandarecredited,decreasesofrevenuearedebited.Ⅳ.Expenseswilleventuallydecreaseowners'equityandaredebitedinanexpensesaccount,decreasesarecredited.44.Double-entryRulesⅠ.IncreasesEQUITIESDebitforDecreaseCreditforIncreaseREVENUESDebitforDecreaseCreditforIncreaseEXPENSESCreditforDecreaseDebitforIncreaseExpensesdecreaseowner’sequity.Revenuesincreaseowner’sequity.

DebitandCreditRules…45.EQUITIESDebitforDecreasEQUITIESDebitforDecreaseCreditforIncreaseJILLJONES,CAPITALDebitforDecreaseCreditforIncreaseJILLJONES,DRAWINGCreditforDecreaseDebitforIncreaseAnowner’swithdrawalsdecreaseowner’sequity.Anowner’sinvestmentsincreaseowner’sequity.

DebitandCreditRules…46.EQUITIESDebitforDecreas

Assets,Expenses

Liabilities,Owners'equity,Revenue,ProfitDr.+(Increases)Cr.—(Decreases)Dr.

—(Decreases)Cr.

+(Increases)EntriesintheTAccount47.Assets,ExpensesLiabiliti

BalanceSheet

IncomeStatement=+=-AssetLiabilityEquityRevenueExpenseDebitCreditDebitsandCreditsSummary48.BalanceSheetBasicAccountingEquationRelationshipamongtheassets,liabilitiesandstockholders’equityofabusiness:Theequationmustbeinbalanceaftereverytransaction.ForeveryDebit

theremustbeaCredit.49.BasicAccountingEquationRelatDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+1.Invested$32,000cashandequipmentvaluedat$14,000inthebusiness.+32,000+14,000+46,00050.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+2. Paidofficerentof$600forthemonth.-600-600(expense)51.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+3. Received$3,200advanceonamanagementconsultingengagement.+3,200+3,20052.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+4. Receivedcashof$2,300forservicescompletedforShulerCo.+2,300+2,300(revenue)53.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+5. Purchasedacomputerfor$6,100.+6,100-6,10054.Double-EntrySystemExerciseAsDouble-EntrySystemExerciseAssetsLiabilitiesStockholders’Equity=+6. Paidoffliabilitiesof$7,000.-7,000-7,00055.Double-EntrySystemExerciseAsAssetsLiabilitiesStockholders’Equity=+7. Declaredacashdividendof$10,000.+10,000-10,000Notethattheaccountingequationequalityismaintainedafterrecordingeachtransaction.Double-EntrySystemExercise56.AssetsLiabilitiesStockholders’Ownershipstructuredictatesthetypesofaccountsthatarepartoftheequitysection.ProprietorshiporPartnershipCorporationCapitalAccountDrawingAccountCommonStockAdditionalPaid-inCapitalDividendsDeclaredRetainedEarningsOwnershipStructure57.OwnershipstructuredictatestCorporationOwnershipStructureStockholders’EquityBalanceSheetStatementofRetainedEarningsNetincomeorNetloss(Revenueslessexpenses)IncomeStatementDividendsRetainedEarnings(Netincomeretainedinbusiness)CommonStock(Investmentbystockholders)58.CorporationOwnershipStructurAccountGroupAccountNameAccountNumber1.AssetsCashNotesReceivableAccountsReceivablesuppliesPrepaidInsuranceFurnitureEquipmentBuildingLand1011051061251281301671711912.LiabilitiesNotePayableAccountsPayableSalariesPayableUnearnedRevenueInterestPayable2012022052362213.Owner'sequityCapitalWithdrawals(orDrawing)3013111.6

ChartofAccountsBalanceSheetAccounts59.AccountGroupAccountNameAccou4.RevenueRevenueSalesInterestRevenue4014115.ExpensesRentExpensesSalariesExpensesSuppliesExpensesUtilitiesExpensesBankServiceChargeExpensesDepreciationExpenseAdvertisingExpenseMiscellaneousExpense501502504506509510530IncomeStatementAccounts60.4.RevenueRevenue401RentExpensStockholders’Equity1:

Barone’sRepairShopwasstartedonMay.PrepareatabularanalysisofthefollowingtransactionsforthemonthofMay.+10,0001.+10,000CashAccountsReceivableEquipmentAccountsPayableCommonStock++=+1.Stockholdersinvested$10,000cashtostarttherepairshop.InvestmentAssetsLiabilitiesExercises61.Stockholders’Equity1:Barone’+10,0001.+10,0002.Purchasedequipmentfor$5,000cash.-5,0002.+5,000InvestmentStockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilities62.+10,0001.+10,0002.Purch+10,0001.+10,0003.Paid$400cashforMayofficerent.-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarningsExpense+63.+10,0001.+10,0003.Paid+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,1004.Received$5,100fromcustomersforrepairservice.Revenue+64.+10,0001.+10,000-5,0002.+5,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,1005.Paiddividendsof$1,000cash.-1,0005.-1,000+65.+10,0001.+10,000-5,0002.+5,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,100-1,0005.-1,0006.Paidpart-timeemployeesalariesof$2,000.-2,0006.-2,000Expense+66.+10,0001.+10,000-5,0002.+5,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,100-1,0005.-1,000-2,0006.-2,000Expense7.Incurred$250ofadvertisingcosts,onaccount.+250-2507.+67.+10,0001.+10,000-5,0002.+5,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,100-1,0005.-1,000-2,0006.-2,000Revenue+250-2507.8.Providedrepairservicesonaccounttocustomers$750.+7508.+750+68.+10,0001.+10,000-5,0002.+5,000 6,820 +

630 + 5,000 = 250 + 10,000+ 2,200+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders’EquityCashAccountsReceivableEquipmentAccountsPayableCommonStock++=+AssetsLiabilitiesRetainedEarnings+5,1004.+5,100-1,0005.-1,000-2,0006.-2,000+250-2507.+7508.+7509.Collected$120cashforservicespreviouslybilled.+1209.-120+69. 6,820 + 630Companiespreparefourfinancialstatementsfromthesummarizedaccountingdata:BalanceSheetIncomeStatementStatementofCashFlowsRetainedEarningsStatement70.CompaniespreparefourfinanciIncomeStatementReportstherevenuesandexpensesforaspecificperiodoftime.Netprofit–revenuesexceedexpenses.Netloss–expensesexceedrevenues.71.IncomeStatementReportstIncomeStatementRetainedEarningsStatementNetprofitisneededtodeterminetheendingbalanceinretainedearnings.72.IncomeStatementRetainedEaRetainedEarningsStatementStatementindicatesthereasonswhyretainedearningshasincreasedordecreasedduringtheperiod.73.RetainedEarningsStatementStaBalanceSheetRetainedEarningsStatementTheendingbalanceinretainedearningsisneededinpreparingthebalancesheet.74.BalanceSheetRetainedEarniReportstheassets,liabilities,andstockholders’equityataspecificdate.Assetslistedatthetop,followedbyliabilitiesandstockholders’equity.Totalassetsmustequaltotalliabilitiesandstockholders’equity.BalanceSheet75.Reportstheassets,liabilitieStatementofCashFlowsBalanceSheet76.StatementofCashFlowsBalStatementofCashFlowsInformationforaspecificperiodoftime.77.StatementofCashFlowsInformaAccountingEnglishJingShuting—FinancialAccountingManagementDepartment

AccountingEnglishJingShuting課程內(nèi)容簡介

會計英語根據(jù)“應(yīng)用型本科人才”的教育理念而開設(shè)，各個專業(yè)在大學(xué)英語授課結(jié)束后，在第5個學(xué)期開設(shè)專業(yè)英語課程，使學(xué)生獲得用英語從事專業(yè)工作的基本能力。本課程內(nèi)容主要包括會計的理論概述，會計信息的歸集與披露，會計要素，資產(chǎn)負(fù)債表、利潤表和現(xiàn)金流量表等基本財務(wù)報表以及分析，內(nèi)容為財務(wù)會計中應(yīng)知應(yīng)會的部分。課程結(jié)合實際案例，既吸收了西方會計理論與實務(wù)之精華，又符合我國會計發(fā)展的具體實踐。79課程內(nèi)容簡介授課主要內(nèi)容會計理論基礎(chǔ)

會計定義、內(nèi)容；會計等式與會計要素；

T型賬戶，復(fù)式記賬；日記賬與分類賬。會計要素財務(wù)報表及報表分析

資產(chǎn)負(fù)債表；利潤表；現(xiàn)金流量表;財務(wù)報表分析資產(chǎn)收入負(fù)債費用所有者權(quán)益利潤80授課主要內(nèi)容會計理論基礎(chǔ)資產(chǎn)收入負(fù)債費用所有者權(quán)重點內(nèi)容1.資產(chǎn)Assets2.負(fù)債Liabilities3.所有者權(quán)益Owner’sEquity4.收入Revenue5.成本與費用CostsandExpenses6.利潤Profit會計報表及分析

S&A會計要素AccountingElements理論部分AccountingTheory1.Accounting:InformationforDecisionMaking2.AccountingEquation…Double-entryAccounting…………1.FinancialStatements2.AnalyzingFinancialStatement

授課主要內(nèi)容thedefinitionofAccounting；T-account；Accountingcycle

Contentsp2-581重點內(nèi)容1.資產(chǎn)Assets會計報表及分析會計教學(xué)總體目標(biāo)通過本課程的學(xué)習(xí)，主要目標(biāo)是讓財務(wù)管理專業(yè)的學(xué)生掌握會計的基本術(shù)語，能夠用英語表述會計概念及內(nèi)容，能夠讀懂并分析英文會計報表。掌握用英語做賬的實際操作能力，熟悉常用會計術(shù)語、符號。了解國際會計慣例、國內(nèi)外會計準(zhǔn)則不同之處。82教學(xué)總體目標(biāo)通過本課程的學(xué)習(xí)，主要目標(biāo)是讓考核方式

聽寫、課堂表現(xiàn)、作業(yè)（30％）書面考核：閉卷考試（60％）考勤（10％）總成績83考核方式聽寫、課堂表現(xiàn)、作業(yè)（30％）書面考核：考勤參考書目張其秀.會計英語——基礎(chǔ)會計.2007.上海財經(jīng)大學(xué)出版社孫耀遠(yuǎn).

2007.財務(wù)會計英語

.外語教學(xué)與研究出版社勞倫斯，賴恩.

2003.會計基礎(chǔ)（第九版）（英文）

.上海：立信會計出版社于久洪.

2005.會計英語.北京:中國人民大學(xué)出版社84參考書目張其秀.會計英語——基礎(chǔ)會GeneralIntroductiontoAccountingPartOne85GeneralIntroductiontoAccounChapter1GeneralIntroductionTheusersofaccountinginformationIntroductionofAccountingTypesofaccountinginformation86Chapter1GeneralIntroductio1.1NewWords871.1NewWords10

accountant會計人員

Accountingterms會計術(shù)語

Monetaryunit貨幣計量

Financialposition財務(wù)狀況

criterion評價的標(biāo)準(zhǔn)

diverseadj.多種多樣的

Enterprise/firm企業(yè)

creditor債權(quán)人，債主，貸方

regulatory監(jiān)管的，管制的

salesvolume銷量

obligation債務(wù)

merchandise商品，貨物inventory存貨Keywords88

1.2WhatisthedefinitionofAccounting?891.2WhatisthedefinitionofAccounting

Accountingisa“l(fā)anguage".Itiswidelyusedtodescribealltypesofbusinessactivities.Accountingisaninformationsystem.Itprovidesnecessaryinformationtothemanagementandthoseoutsidethefirmtoaidthemintheirdecisionmaking.Accountingisdesignedtorecord,classifyandsummarizefinancialandothereconomicinformationaboutfirms,andanalysesandinterpretsitsresultswithmonetaryunitasitsmaincriterion.Theprimaryobjectiveofaccountingistoprovideinformationthatisusefulfordecisionmakingpurposes.90.AccountingAccountingisa“l(fā)a1.3What’sthefunctionsofaccounting91.1.3What’sthefunctionsofacFunctionofaccountingRecord、classifyandsummarizeAnalysesandInterpretsProvideinformation92.FunctionofaccountingRecord、1.4Howtheeconomicactivitiesflowintotheaccountingprocess?93.1.4HowtheeconomicactivitieTypesofaccountinginformation95.1.5TypesofaccountinginformTypesofaccountinginformationFinancialaccountinginformationReferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity.Itisusedprimarilybyinvestorsandcreditors,alsousedbymanagersandinincometaxreturns.Itofteniscalled“general-purpose”accountinginformation.ManagementaccountinginformationItisusedtoassistmanagementinoperatingthebusiness,makingtypesofmanagerialdecisions.suchas:setcompany’soverallgoals;evaluatetheperformanceofdepartmentandindividuals;decidewheretointroduceanewlineofproducts.TaxaccountinginformationAspecialfieldwithinaccounting.Taxplanningisthemostdifficultandimportantaspectoftaxaccounting.Howtominimizetheincometaxburdeninalegitimateway.Itisquitecomplex.96.Typesofaccountinginformatio1.6Theusersofaccountinginformation

owners,investors,creditors,suppliers,generalpublic,customersInternalusersExternalusersManagementandemployeesoffirms(managers,workers)97.1.6Theusersofaccountinginf1.7ObjectivesofExternalFinancialReporting

98.1.7ObjectivesofExternalFina

AccountingElements

Double-entrySystem,AccountingEquation

Taccount,LedgerandChartofAccountsChapter299.AccountingElementsDouble-en1.1Keywords

100.1.1Keywords23.RelevantTermsAccountingequation會計等式Accountingelement會計要素Double--entrysystem復(fù)式記賬制TaccountT型賬戶Debitn.借方vt.借記Creditn.貸方vt.貸記Balance余額Ledgern.總賬Chartofaccount會計科目表101.RelevantTermsAccountingequatFirstLevel:BasicObjectivesSecondLevel:FundamentalConceptsThirdLevel:RecognitionandMeasurementBasicassumptionsBasicprinciplesConstraintsQualitativecharacteristicsBasicelements1.2(Familiarwith)ConceptualFrameworkforFinancialReporting

102.FirstLevel:BasicObjecFirstLevel:BasicObjectivesWhataretheobjectivesoffinancialreporting103.FirstLevel:BasicObjectivesWSecondLevel:FundamentalConceptsSecondLevel=QualitativeCharacteristics

andBasicElements104.SecondLevel:FundamentalConcSecondLevel:QualitativeCharacteristicsFigure2-2Qualitativecharacteristicsofaccountinginformation105.SecondLevel:QualitativeCharLiabilities負(fù)債Assets資產(chǎn)Equity所有者權(quán)益Expenses支出Revenue收入NetIncome(orNetLoss)SecondLevel:Elements106.Liabilities負(fù)債Assets資產(chǎn)EquityAssets資產(chǎn)Assets

areeconomicresourcesthatareowedorcontrolledbyabusiness.Probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents.Currentassets流動資產(chǎn)Fixedassets固定資產(chǎn)Intangibleassets無形資產(chǎn)107.Assets資產(chǎn)AssetsareeconomicrLiability

負(fù)債Liabilities

aredebtsofabusinessowedtosuppliers,banks