會計英語課件省公開課金獎全國賽課一等獎微課獲獎?wù)n件

WELCOME!Haven’tseenyouforsometime!1/115羅定市中等職業(yè)技術(shù)學(xué)校李金梅

會計英語

AccountingEnglish2/115WhydowelearnAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?3/115SuggestionsforstudyPreviewingthetextisveryimportant.《AnEnglish–ChineseDictionaryofAccounting》，《英漢雙解財會詞典》4/115UNIT1AnIntroductiontoAccounting5/115LearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Understandthetypesofaccountinginformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.Learntheaccountingtermsinthischapterandusetheminthetranslationtask.6/115Account賬戶assetaccount資產(chǎn)賬戶Accounting會計（學(xué)）Imajoredinaccounting.Accountancy會計工作、會計學(xué)Accountant會計師Iwanttobeanaccountant.BeanCounter數(shù)豆子人Differentexpressionsabout“企業(yè)”inEnglishBusinessEnterpriseFirm

CompanyCorporation7/115

ReadPartIandanswerthefollowingquestions:

1.Accountingisaspecial_____ofbusiness.

2.Whatisthepurposeofaccounting?

3.Whoaretheaccountingusers?（使用者)

4.Whatarethreebasicaccountingelements?

StepOne

Lead–inthenewlesson8/1151、WhatisAccounting?Accountingisaspecial_____ofbusiness.

language會計是一個特殊商業(yè)用語。9/115

Thepurposeofaccountingistoprovideusefulinformationfordifferentusers

inorderto

maketheirdecisions.(作出決定）▲providesth…forsb.…為某人提供某物Eg.Ourschooloftenprovidesdeliciousfoodforus.▲inorderto目標(biāo)/為了Eg.Westudyhardinordertomakeacontributiontothesociety2、Whatisthepurposeoftheaccounting?10/1153、UsersofAccountingInformation(會計信息使用者）Owners

業(yè)主,managers經(jīng)理,creditors

債權(quán)人,governmentsagencies

政府機構(gòu),customers,用戶laborunions工會,andcompetitors對手11/115

Revenue收入Expenses費用Profits利潤Assets資產(chǎn)Liabilities負債Owner’sequity業(yè)主權(quán)益/全部者權(quán)益4、Threebasicaccountingelements

（會計三個基本要素）Theyexistineverybusinessentity.4、Threebasicaccountingelements

（會計三個基本要素）12/1155、Accountingequation

資產(chǎn)=負債+全部者權(quán)益equal

plus

minus=AssetsLiabilitiesOwner’sequity+Assets-Liabilities=Owner’sequityNetassets=Owner’sequity

=+-13/1151、Express表示2、Equityaredividedintoliabilitiesandowner’sequity.divideinto把….分成….eg:Wewilldividethestudentsintothreegroups.3、thethirdcanbecalculate(compute).計算出來6、Usefulexpressions4.Underthebusinessentityprinciple

在企業(yè)實體標(biāo)準(zhǔn)下5、theaccountingelementsareaffected（相互影響）byeachother.6、Theaccountingequationmustbeinbalance.(平衡）14/1157、Readthephrasesandtext

8.Dosomeexercises:CtoEorEtoCasset____liability_______equity____speciallanguage_________usefulinformation_______makedecision_______accountingelement________

資產(chǎn)權(quán)益尤其言語會計要素有用信息作出決議負債15/1152.Completethefollowingsentences.

1)Accountingisa_________ofbusiness.2)Thepurposeofaccountingistoprovide___________tomake________.3)Therearethreebasicaccountingelements:____________and_____.4)Atalltimes,theaccountingequationmustbein_____.5)Equitiesaredividedinto_____and_________.speciallanguageusefulinformation

decisionsassetsliabilities

owner’sequity

balance

liabilitiesowner’sequity

16/115Step4、Sumup:

1、Theaccountingpurposeandelements.2、UsersofAccountingInformation.17/1151.FinishB.ReadingPart1EX.1and2

2.Readthetextbyheart

Step5、Homework:

18/115UNITONEFinancialPositionandAccountingEquation

Financialposition:economicresourcesbelongingtoacompanyandtheclaims(equities)againstthoseresourcesatapointintime.Economicresources=equitiesEconomicresources=creditor’sequity+owner’sequityAccountingequation:assets=liabilities+owner’sequity19/115fourtypesoftransactionsthataffectowner’sequity

Owner’sinvestmentsOwner’sequityrevenuesOwner’swithdrawalsexpenses20/115Part2AccountingProcess21/115Step1Review

1.Whoaretheaccountingusers?2.What’sthepurposeofaccounting?3.Whatarethebasicaccountingelements?

22/11523/115Thefullformofaccountingequation:Assets=Liabilities+Owner’sEquity+Revenue-Expenses24/115Owner’sequityDefinition:theresidualinterestintheassetsofanentitythatremainsafterdeductingitsliabilities.Owner’sequity=assets–liabilitiesOwner’sequity=netassets25/115LiabilitiesDefinition:probablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.Kindsofliabilities:currentliabilitiesandlong-termliabilities26/115AssetsDefinition:probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents;economicresourcesownedbyabusinessthatareexpectedtobenefitfutureoperations.Kindsofassets:currentassets,fixedassetsandintangibleassets.27/115Economicresourcesarereferredtoasassetsandcreditors’equitiesarereferredtoasliabilities.28/115Equities:creditor’sequityandowner’sequity29/115Currentassets:cash,accountsreceivable,inventories,Fixedassets:land,buildings,andequipmentIntangibleassets:patent,trademarkandbrandname,copyright,franchise30/115Currentliabilities(流動負債）:accountspayable應(yīng)付賬款,salariespayable應(yīng)付薪金,taxespayable應(yīng)付稅金,Long-termliabilities長久負債:bondspayable應(yīng)付債31/115CLASSROOMEXERCISESIndicatebelowwhethereachaccountisanassets(A),liabilities(L),orapartofowner’sequity(OE).Cash（）SalariesPayable（）AccountsReceivable（）Johnson,CapitalLand（）AccountsPayable（）Supplies（）Land（）Supplies（）OEAAAALLAOEAAAALLA32/115Classroomexercises:1.Identifythefollowingtransactionsbytypeofowner’sequitytransactionbymarkingeachaseitheranowner’sinvestment(I),owner’swithdrawal(W),revenue(R),expense(E)ornotanowner’sequitytransaction(NOE).a.Receivedcashforprovidingaservice.(

),b.Tookassetsoutofbusinessfromapersonalaccount.(

),C.Receivedcashfromacustomerpreviouslybilledforaservice.(

)d.Transferredassetstothebusinessfromapersonalaccount.(

)33/115e.Paidservicestationforgasoline.f.Performedaserviceandreceivedapromiseofpayment.g.Paidcashtopurchaseequipment.h.Paidcashtoemployeeforservicesperformed.34/115Part2ILLUSTRATIVETRANSACTIONSTransactions1.Johnbeginshisbusinessbydepositing$50,000inabankaccountinthenameofShannonRealty.(investment)Assets=Liabilities+Owner’sEquity1

$50,000

$50,000Bal.$50,000$50,00035/1152.Johnpurchasesalotfor$10,000andasmallbuildingonthelotfor$25,000withcash.(purchaseofassetswithcash)Assets=Liabilities+Owner’sEquity

$50,000$50,000

2.+10,000(land)+25,000

(building)

-35,000(cash)Bal.$50,000$50,00036/1153.Johnbuyssomeofficesuppliesfor$500oncredit.(Purchaseofassetsbyincurringaliability)Assets=Liabilities+Owner’sEquity$50,000$50,000

3.+$500(supplies)+$500(accountspayable)Bal.$50,500$500$50,00037/1154.Johnpays$200ofthe$500owedforthesupplies.(paymentofaliabilities)Assets=Liabilities+Owner’sEquity$50,500$500$50,000

-$200(cash)-$200(accountspayable)Bal.$50,300$300$50,00038/1155.ShannonRealtysellsahouseandreceivesacommissionincashof$1,500.

Assets=Liabilities+Owner’sEquity$50,300$300$50,000

5.+$1,500(cash)+$1,500(revenue)Bal.$51,800$300$51,50039/1156.Johnsellsahousecallingforacommissionof$2,000,butJohnagreestowaitforthepayment.(revenueoncredit)Assets=Liabilities+Owner’sEquity$51,800$300$51,500

$2,000

(accountsreceivable)$2,000

(revenue)Bal.53,800$300$53,50040/1157.AfewdayslaterShannonreceives$1,000fromtheclient.Assets=Liabilities+Owner’sEquity$53,800$300

$53,500

7.+$1,000(cash)

-$1,000(accountsreceivable)

bal.$53,800$300$53,500

41/1158.JohnShannonpays$1,000torentsomeequipmentfortheoffice.Assets=Liabilities+Owner’sEquity$53,800$300

$53,5008.-$1,000(cash)

-$1,000(expense)

bal.$52,800$300$52,50042/1159.Johnpays$400inwagestoapart-timehelper.(expense)Assets=Liabilities+Owner’sEquity$52,800$300$52,5009.-$400(cash)

-$400(expense)Bal.$52,400$300$52,10043/11510.Johnhasn’tpaidthebillofutilityexpenseof$300.Assets=Liabilities+Owner’sEquity

$52,400$300$52,100

+$300(accountspayable)-$300(expense)Bal.$52,400$600$51,80044/11511.Johnwithdraws$600incashfromShannonRealtyanddepositsitinhispersonalaccount.Assets=Liabilities+Owner’sEquity$52,400$600$51,80011.-$600(cash)

-$600(capital)

Ba.$51,800$600$51,20045/115ClassroomexercisesCharleneRudekfinishedlawschoolinJuneandimmediatelysetupherownlawpractice.Duringthefirstmonthofoperationshecompletedthefollowingtransactions:1.Beganthelawpracticebyplacing$2,000inabankaccountestablishedforthebusiness.2.Purchasedalawlibraryfor$900cash.3.Purchasedofficesuppliesfor$400oncredit.

46/1154.Accepted$500incashforcompletingacontract.5.Billedclients$1,950forservicesrenderedduringthemonth.6.Paid$200oftheamountowedforofficesupplies.7.Received$1,250incashfromoneclientwhohadbeenpreviouslybilledforservicesrendered.8.Paidrentexpenseforthemonthintheamountof$1,200.9.Withdrew$400fromthepracticeforpersonaluse.47/115Onasheetofpaper,listthenumbers1through10,withcolumnsforAssets,Liabilities,andOwner’sEquity.Inthecolumns,indicatewhethereachtransactioncausedanincrease(+),adecrease(-),ornochange(NC)inassets,liabilities,andowner’sequity.48/115DuringthemonthofApril,GrissomCo.hadthefollowingtransactions:1.PaidsalariesforApril,$1,800.2.Purchasedequipmentoncredit,$3000.3.Purchasedsupplieswithcash,$100.4.Additionalinvestmentbyowner,$4,000.49/1155.Paidforpartofequipmentpreviouslypurchasedoncredit,$1,000.6.Receivedpaymentforservicesperformed,$600.7.Billedcustomersforservicesperformed,$1,600.8.Withdrewcash,$1,500.50/1159.Receivedpaymentfromcustomersbilledpreviously,$300.10.Receivedutilitybill,$70..51/115Part3ProfessionalEthicsandAccountingProfession52/115ProfessionalEthicsandtheAccountingProfessionRevisions:1.Accountingequation2.Useaccountingequationtoanalyzethetransactions.53/115AccountingProfessionEthics

ManagementAccountingPublicAccountingGovernmentandotherNot-for-ProfitAccountingAccountingEducation54/115EthicsEthicsistheapplicationofacodeofconducttoeverydaylife.Itaddressesthequestionofwhetheractionsaregoodorbad,rightorwrong.Ethicsactionsaretheresultsofindividualdecisionsandyouarefacedwithmanyethicalsituationseveryday.55/115ManagementAccountinganaccountantwhoisemployedbyabusinessissaidtobeinmanagementaccounting.Asmallbusinessmayhaveonlyonepersondoingthiswork,thoughamedium-sizeorlargecompanymayhavehundredsofaccountantsworkingunderachiefaccountingofficercalledacontroller,treasurer,orfinancialvicepresident.56/115PublicAccountingthefieldofpublicaccountingoffersservicesinauditing,taxes,andmanagementconsultingtothepublicforafee.57/115GovernmentandOtherNot-for-ProfitAccountingAgenciesanddepartmentsatalllevelsofgovernmenthireaccountantstopreparereportsthatofficialscanresponsiblycarryouttheirduties.Not-for-Profitorganizationsarehospitals,colleges,universities,andfoundations.58/115AccountingEducationTrainingnewaccountantsisachallengingandrewardingcareer,andtodayinstructorsofaccountingareingreatdemand.inmanyschoolsholdingtheCPA,CMA,orCIAcertificatewillhelpandinstructortoadvanceprofessionally.59/115Part4Accounts60/115Revisions1.Professionalethics2.Theclassificationoftheaccountingprofession61/115AccountsAssets:Cash

NotesReceivable

AccountsReceivable

PrepaidExpenses

Land

Buildings

Equipment62/115CashCashisthetitleoftheaccountusedtorecordincreasesanddecreasesincash.Cashconsistsofmoneyoranymediumofexchangethatabankwillacceptatfacevaluefordeposit.Cash:coins,currency,checks,postalandexpressmoneyorders,moneydepositedinabankorbanks,cashonhand.63/115NotesReceivableApromissorynoteisawrittenpromisetopayadefinitesumofmoneyatafixedfuturedate.AccountsduefromothersintheformofpromissorynotesarerecordedinanaccountcalledNotesReceivable.64/115AccountsReceivableAccountsReceivableisincurredbyCreditSales,orSalesonAccount.CreditsalesincreaseAccountsReceivable.65/115PrepaidExpensesPrepaidInsuranceOfficeSuppliesPrepaidRentStoreSuppliesPrepaidTaxes66/115LandLandaccountisusedtorecordpurchasesofpropertytobeusedintheordinaryoperationsofthebusiness.67/115BuildingsPurchaseofstructurestobeusedinthebusinessarerecordedinanaccountcalledBuildings.Althoughabuildingcannotbeseparatedfromthelanditoccupies,itisimportanttomaintainseparateaccountsforthelandandthebuildings.68/115EquipmentOfficeEquipment:desks,chairs,officemachines,filingcabinets,andtypewriters.StoreEquipment:cashregisterscounters,showcases,shelves,andsimilaritems.MachineryandEquipment:lathes,drillpressesandotherequipment.TrucksandAutomobiles.69/115Part6LiabilityandOwner’sEquity李海紅70/115RevisionsAssets:Cash

NotesReceivable

AccountsReceivable

PrepaidExpenses

Land

Buildings

Equipment71/115LiabilityNotesPayableAccountsPayableOtherShort-TermLiabilitiesLong-termLiabilities72/115Owner’sEquityCapitalAccountWithdrawalsAccountRevenuesandExpense73/115NotesPayableNotesPayableistheoppositeofNotesReceivable.Itisusedtorecordincreasesanddecreasesinpromissorynoteamountsowedtocreditorswithinthenextyearoroperatingcycle.74/115AccountsPayableAccountsPayableistheoppositeofAccountsReceivable.ItcomesfromCreditPurchase.75/115OtherShort-TermLiabilityWagesPayableTaxesPayableRentPayableInterestPayableUnearnedFeesCustomerDepositUnearnedRevenue76/115CapitalAccountWhensomeoneinvestsinhisorherowncompany,theamountoftheinvestmentisrecordedinacapitalaccount.77/115WithdrawalAccountApersonwhoinvestsinabusinessusuallyexpectstoearnanincomeantouseatleastpartoftheassetsearnedfromprofitableoperationstopaypersonallivingexpenses.78/115RevenueandExpenseAccountsRevenuesincreaseowner’sequity,andexpensesdecreaseowner’sequity:CommissionsEarnedAdvertisingFeesEarnedWagesExpenseSuppliesExpenseRentExpenseAdvertisingExpense79/115T-AccountandDouble-EntrySystem李海紅80/115RevisionsAssetsaccountsLiabilitiesaccountsOwner’sEquityaccounts81/115T–accountandDouble-EntrySystemEvolutionofthedouble-entrysystemTheT-account82/115

遼寧對外經(jīng)貿(mào)學(xué)院精品課（高職課）會計英語主講人：李海紅講師

83/115

DebitCreditforforDecreaseIncrease

Assets=Liabilities+Owner’sEquity

DebitCreditforforDecreaseIncrease

DebitCreditforforIncreaseDecrease?Theaccountingequation?

ThebasicrulesofT-account?Assets=Liabilities+Owner’sEquity84/115JOURNALSandJOURNALIZINGJournals:generaljournal;special-purposejournalJournalizing:theprocessofrecordingtransactionsinajournal.

H85/115ExamplesThefollowingtransactionsfortheJoanMillerAdvertisingAgencyhappenedinJanuary:January1.JoanMillerinvested$10,000tostartherownadvertisingagency.January2.Rentedanoffice,payingtwomonth’srent,$800.86/115January5.PurchasedofficeequipmentfromMorganEquipmentfor$3,000,paying$1,500incashandagreeingtopaytherestnextmonth.January6.Purchasedoncreditartsuppliesfor$1,800andofficesuppliesfor$800fromTaylorSupplyCompany.January19.PerformedaservicebyplacingseveralmajoradvertisementforWardDepartmentStores.Thefeeof$2,800isbillednowbutwillbecollectednextmonth.

S87/115

Recordthefollowingtransactionsinthegeneraljournal.January8.Paid$480foraone-yearinsurancepolicywithcoverageeffectiveJanuary1.January9.PaidTaylorSupplyCompany$1,000oftheamountowed.January10.Performedaservicebyplacingadvertisementsforanautomobiledealerinthenewspaperandcollectedafeeof$1,400.Homework88/115January12.Paidthesecretarytwoweeks’wages,$600.January15.Accepted$1,000asanadvancefeeforartworktobedoneforanotheragency..January25.JoanMillerwithdrew$1,400fromthebusinessforpersonallivingexpenses.89/115January26.Paidthesecretarytwomoreweeks’wages,$600.January29.Receivedandpaidtheutilitybillof$100.January30.Received(butdidnotpay)atelephonebill,$70.90/115GeneralJournalDateDescriptionPost.Ref.DebitCredit

111311Jan.1Cash

$10,000$10,000JoanMiller,CapitalInvestmentinbusiness91/115DateDescriptionPost.Ref.DebitCredit

Jan.2PrepaidRentCashPaidtheofficerentinadvance117111$800$80092/115DateDescriptionPost.Ref.DebitCredit

Jan.19AccountsReceivableAdvertisementFeesEarnedRevenueearned,tobecollectedlater113411$4,200$4,20093/115DateDescriptionPost.Ref.DebitCredit

Jan.5OfficeEquipmentCash

AccountsPayablePartialpaymentofofficeequipment146111212$3000$1,500$1,50094/115DateDescriptionPost.Ref.DebitCredit

Jan.6ArtSuppliesOfficeSupplies

AccountsPayablePurchaseofsuppliesoncredit115116212$1,800$800$2,60095/115DateDescriptionPost.Ref.DebitCredit

YearMonthDayThenameoftheaccountsdebitedand

creditedAbriefexplanationofthetransactionsDebitamountCreditamount96/115Revisions1.Posting2.Ledgers97/115TheTrialBalanceTheequalityofdebitandcreditbalancesintheledgershouldbetestedperiodicallybypreparingatrialbalance.Thestepsinpreparingatrialbalancefollow:98/1151.Determinethebalanceofeachaccountintheledger.2.Listeachledgeraccountthathasabalance,withthedebitbalancesintheleftcolumnandthecreditbalancesintherightcolumn.Accountsarelistedintheordertheyappearintheledger.3.Addeachcolumn.4.Comparethetotalsofeachcolumn.99/115JoanMillerAdvertisingAgencyTrialBalanceJanuary31,CashAccountsReceivableArtSuppliesOfficeSuppliesPrepaidRentPrepaidInsuranceArtEquipmentOfficeEquipment$1,7202,8001,8008008004804,2003,000100/115AccountsPayableUnearnedArtFeesJoanMiller,CapitalJoanMiller,WithdrawalAdvertisingFeesEarnedOfficeWagesExpenseUtilityExpenseTelephoneExpense1,4001,20010070$3,1701,00010,0004,200101/115TheMeasurementofBusinessIncomeNetIncomeNetincomeisthenetincreaseinowner’sequityresultingfromtheoperationsofthecompany.Netincome,initssimplestform,ismeasuredbythedifferencebetweenrevenuesandexpenses:Netincome=revenues-expenses102/115Revenues:inthesimplestcase,theyequalthepriceofgoodssoldandservicesrenderedduringperiodoftime.Expenses:expensesarethecostsofthegoodsandservicesusedupinthecourseofgainingrevenues.Oftencalledthecostofdoingbusiness,expensesincludethecostsofgoodssold,thecostsofactivitiesnecessarytocarryonthebusiness.103/115TheAdjustment1.Apportioningrecordedexpensesbetweentwoormoreaccountingperiods.(deferrals)

PrepaidRent

PrepaidInsurance

ArtSuppliesandOfficeSupplies

DepreciationofPlantandEquipment104/1152.Apportioningrecordedrevenuesbetweentwoormoreaccountingperiods:Unearnedartfees105/115PrepaidRentRentExpense400PrepaidRent400106/115PrepaidInsuranceInsuranceExpense40PrepaidInsurance40107/115