會(huì)計(jì)英語(yǔ)-基礎(chǔ)會(huì)計(jì)-課件

會(huì)計(jì)英語(yǔ)基礎(chǔ)會(huì)計(jì)1PPT課件會(huì)計(jì)英語(yǔ)基礎(chǔ)會(huì)計(jì)1PPT課件1Chapter12PPT課件Chapter12PPT課件2精品資料精品資料3你怎么稱(chēng)呼老師？如果老師最后沒(méi)有總結(jié)一節(jié)課的重點(diǎn)的難點(diǎn)，你是否會(huì)認(rèn)為老師的教學(xué)方法需要改進(jìn)？你所經(jīng)歷的課堂，是講座式還是討論式？教師的教鞭“不怕太陽(yáng)曬，也不怕那風(fēng)雨狂，只怕先生罵我笨，沒(méi)有學(xué)問(wèn)無(wú)顏見(jiàn)爹娘……”“太陽(yáng)當(dāng)空照，花兒對(duì)我笑，小鳥(niǎo)說(shuō)早早早……”會(huì)計(jì)英語(yǔ)—基礎(chǔ)會(huì)計(jì)--ppt課件4accounting會(huì)計(jì)，會(huì)計(jì)學(xué)informationsystem信息系統(tǒng)enterprise企業(yè)business商業(yè)，企業(yè)5PPT課件accountingenterprise5PPT課件5decisionmaking制定決策bookkeeping簿記transaction交易，經(jīng)濟(jì)業(yè)務(wù)investor投資者6PPT課件decisionmakingtransaction6PPT6creditor債權(quán)人nonprofitorganization非營(yíng)利性組織returnof（投資）回收returnon（投資）回報(bào)，報(bào)酬7PPT課件creditorreturnof7PPT課件7cashflow現(xiàn)金流量8PPT課件cashflow8PPT課件8Chapter29PPT課件Chapter29PPT課件9accountingstandard會(huì)計(jì)規(guī)范accountingassumptions會(huì)計(jì)假設(shè)accountingentity會(huì)計(jì)主體goingconcern持續(xù)經(jīng)營(yíng)10PPT課件accountingstandardaccounting10monetaryunit貨幣計(jì)量accountingperiod會(huì)計(jì)分期cash-basis現(xiàn)金收付制accrual-basis權(quán)責(zé)發(fā)生制（應(yīng)計(jì)制）11PPT課件monetaryunitcash-basis11PPT課件11costprinciple成本原則realizationprinciple實(shí)現(xiàn)原則matchingprinciple配比原則objectiveprinciple客觀(guān)性原則12PPT課件costprinciplematchingprincip12consistencyprinciple一致性原則fulldisclosure充分反映materiality重要性conservatism穩(wěn)健性13PPT課件consistencyprinciplemateriali13Chapter314PPT課件Chapter314PPT課件14asset資產(chǎn)liability負(fù)債owner’sequity所有者權(quán)益accountingequation會(huì)計(jì)平衡公式15PPT課件assetowner’sequity15PPT課件15fiscalyear會(huì)計(jì)年度transaction交易，業(yè)務(wù)basicaccountingelements基本會(huì)計(jì)要素drawing提款，資本撤回16PPT課件fiscalyearbasicaccountingel16netincome凈收益netloss凈損失expense費(fèi)用revenue收入17PPT課件netincomeexpense17PPT課件17Chapter418PPT課件Chapter418PPT課件18account賬戶(hù)T-accountT形賬戶(hù)double-entryaccounting復(fù)式記賬制debit借方19PPT課件accountdouble-entryaccountin19credit貸方sourcedocument原始憑證permanentaccounts永久性賬戶(hù)temporaryaccount臨時(shí)性賬戶(hù)20PPT課件creditpermanentaccounts20PPT課20journalizing記日記賬bookoforiginalentry原始分錄的記錄chartofaccounts會(huì)計(jì)科目表balance余額21PPT課件journalizingchartofaccounts221Chapter522PPT課件Chapter522PPT課件22accountingcycle會(huì)計(jì)循環(huán)entry會(huì)計(jì)分錄generaljournal普通日記賬journalizing記日記賬23PPT課件accountingcyclegeneraljourna23ledger分類(lèi)賬posting過(guò)賬specialjournals特種日記賬sourcedocument原始憑證24PPT課件ledgerspecialjournals24PPT課件24subsidiaryledgers明細(xì)分類(lèi)賬trialbalance試算平衡表errorcorrection差錯(cuò)更正25PPT課件subsidiaryledgerserrorcorrec25Chapter626PPT課件Chapter626PPT課件26accumulateddepreciation累計(jì)折舊adjustingentries調(diào)整分錄adjustedtrialbalance調(diào)整后試算平衡contra-assetaccount備抵賬戶(hù)27PPT課件accumulateddepreciationadjust27closingentries結(jié)賬分錄capitalstock股本depreciationexpense折舊費(fèi)用post-closingtrialbalance結(jié)賬后試算平衡28PPT課件closingentriesdepreciationex28prepaidexpense待攤費(fèi)用incomesummary收益匯總，本年利潤(rùn)insurancepolicies保險(xiǎn)，保單miscellaneousexpenses雜項(xiàng)費(fèi)用，其他費(fèi)用29PPT課件prepaidexpenseinsurancepolic29revenueearned已實(shí)現(xiàn)收入unearnedrevenue預(yù)收賬款（未實(shí)現(xiàn)收入）30PPT課件revenueearned30PPT課件30Chapter731PPT課件Chapter731PPT課件31financialstatement財(cái)務(wù)報(bào)表balancesheet資產(chǎn)負(fù)債表incomestatement利潤(rùn)表statementofcashflows現(xiàn)金流量表32PPT課件financialstatementincomestat32financialcondition財(cái)務(wù)狀況retainedearnings留存收益accrual-basis權(quán)責(zé)發(fā)生制cash-basis現(xiàn)金收付制33PPT課件financialconditionaccrual-bas33cashofgoodssold

(COGS)銷(xiāo)貨成本grossprofit毛利salesreturnsandallowances銷(xiāo)售退回及折讓cashflow現(xiàn)金流量34PPT課件cashofgoodssold

(COGS)sales34dividends股利cashinflow現(xiàn)金流入cashoutflow現(xiàn)金流出netcashflow現(xiàn)金凈流量35PPT課件dividendscashoutflow35PPT課件35operatingactivity經(jīng)營(yíng)活動(dòng)investingactivity投資活動(dòng)financingactivity融資活動(dòng)36PPT課件operatingactivityfinancingac36Chapter837PPT課件Chapter837PPT課件37equityfinancing股權(quán)融資debtfinancing債權(quán)融資rawmaterial原材料directmaterial直接材料38PPT課件equityfinancingrawmaterial3838directlabor直接工資manufacturingoverhead制造費(fèi)用wo