会计英语1.ppt

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1、Timetable第一章会计的基本框架3第二章会计信息系统3第三章财务报表3第四章流动资产3第五章长期资产3第六章负债与或有事项3第七章所有者权益3第八章会计的其它领域成本会计，管理会计和审计3习题、实践操作习题演练3总复习习题讲解3合计合计3012/21/20221Chapter1一、一、教学目的教学目的通过本章的学习，使学生用英语了解会计的定义和运用，财务会计通过本章的学习，使学生用英语了解会计的定义和运用，财务会计的含义和目的、会计信息的质量和特征、会计报表的基本要素及会的含义和目的、会计信息的质量和特征、会计报表的基本要素及会计原则的运用。计原则的运用。二、二、知识点知识点第一节第一节

2、会计的定义和运用：主要运用于国营企业、私营企业、政府会计的定义和运用：主要运用于国营企业、私营企业、政府和非赢利性机构和非赢利性机构第二节第二节财务会计的含义和目的：包括提供信息、评价未来现金流量、财务会计的含义和目的：包括提供信息、评价未来现金流量、时间等、了解企业的经济资源。时间等、了解企业的经济资源。第三节第三节会计信息的质量和特征：包括可靠性、相关性、可比性、一会计信息的质量和特征：包括可靠性、相关性、可比性、一贯性、明晰性。贯性、明晰性。第四节第四节会计报表的基本要素：资产、负债、所有者权益、收入、费会计报表的基本要素：资产、负债、所有者权益、收入、费用、利润等问题。用、利润等问题。

3、会计等式及经济业务对会计等式的影响会计等式及经济业务对会计等式的影响12/21/20222Chapter1三、三、教学要求教学要求（一）（一）了解：（了解：（1）会计的定义（）会计的定义（2）财务会计的含义。）财务会计的含义。（二）（二）理解：会计原则的运用。理解：会计原则的运用。（三）（三）掌握：（掌握：（1）财务报表（）财务报表（2会计要素及等式。会计要素及等式。四、四、本章重点是：理解财务报表和会计要素及等式。本章重点是：理解财务报表和会计要素及等式。难点是：从英语的角度理解会计公认的原则，用英语表达相关难点是：从英语的角度理解会计公认的原则，用英语表达相关概念。概念。12/21/202

4、23Chapter1参考书目：1、吴水澎：会计学原理沈阳辽宁人民出版社19942、葛家澍：现代西方财务会计理论厦门厦门大学出版社19893、文硕：（译）会计思想史北京中国商业出版社19894、葛家澍余绪缨：会计学北京高等教育出版社20005、郭道扬：会计史教程北京中国财政经济出版社19996、葛家澍：中级财务会计北京中国人民大学出版社19997、盖地：中级财务会计经济科学出版社19978、(美)罗纳德W.希尔顿著；耿建新译管理会计：原书第4版北京机械工业出版社200012/21/20224Chapter1工具书：1、英汉大词典：上海译文出版社2、英汉会计词汇中国财政经济出版社200012/21

5、/20225Chapter1I.Newwords:1.Accountn.statementofmoneypaidorowedforgoodsorservices-Theaccountsshowaprofitof$9000.Open/closeanaccount、accountpayable,accountreceivable,Onaccount(1)paypartofthemoney（2）oncredit-Iwillgiveyou$30onaccount.-buythingsonaccount.12/21/20226Accountantn.personwhoseprofessionistoke

6、eporinspectfinancialaccountsAccountancyn.professionofanaccountantAccountingn.2.Criterionn.standard-Successinmakingmoneyisnotalwaysagoodofsuccessinlife.-Whatarethecriteria(howdowedecide)fordecidingwhogetstheprize?12/21/202273.Creditorn.persontowhommoneyisowed-Hissaredemandingtobepaid.Creditv.recordan

7、amountasbeingpaidintosbsbankaccount-Credit$8toacustomer/anaccount.Creditn.（1）permissiontodelaypaymentforgoodsandservices-Noisgivenatthisshop.Paymentmustbeincash.-Iboughtiton.-Highinterestratesmakeexpensive.12/21/20228（2）sumofmoneylentbyabank-Thebankrefusedfurtherstothecompany.（3）paymentreceived-Isth

8、isitemadebitoracredit?account，card,note,-side12/21/202294.certifyv.formallydeclaresth.-adocumentingsbsbirth-Heiedthatitwashiswifeshandwriting.-Theaccusedhasbeenied(as)(tobe)insane.Certifiedcheck:checkthatisguaranteedbythebankCertifiedrepresentativeCertifiedpublicaccountant(US)=charteredaccountant(UK

9、)12/21/2022105.audio-cassette，audiofrequency，audiology，pollution,audiovisualsAuditv.theaccountbooks,Onherlunchhoursheedclasses.Auditn.auditorAuditoriala.Auditoriumn.12/21/2022116.correspondencen.agreewith-Theoutcomehaslittlewith(to)theprediction.-Thereisalackofbetweenhispromisesandhisactions.college

10、,column，course,schoolCorrespondinga.moreorlessthesamefingerprints，theperiodlastyear12/21/2022127Dividendn.declarea,Hislongtrainingpaids.warrant8Redemptionn.ofamortgage,ofapromissorynote12/21/2022139.relevancen.-Whatyousayhasnotowhatweretalkingabout.relevanta.theauthorities,-Idontthinkhisremarksareto

11、ourdiscussion.12/21/20221410.consistencyn.-Therelationshipbetweenthetwocountrieswasofshaky.-Thereisnobetweenthemovieandthebook.-Youractionslack;yousayonethinganddotheother.12/21/20221511.entryn.-Hemanagedtogaintoanexclusiveclub.-Atthetothebridgestandtwoimposingpillars.-Hemadeaninhisdiaryeverynight.-

12、Theentriesfortheyearrevealthegrowingscaleofthefirmsoperations.12/21/20221612.assetn.-Hehasinvested5%ofhissingold.-Pandaisanational.-Witishischief.12/21/20221713.liabilityn.-Heacceptedforthedamagedonetothecar.-Hehasnointhematter,theishers.-Heavyliabilitiesforcedthecompanyintobankruptcy.12/21/20221814

13、.equityn.-economicandsocialjustice-ofredemption-Onceagain,equitieswerehardhit.15.distributionn.-theofawards,mail,news.-Ourisbad.-theofaspeciesofplant-theofanimalsintospecies12/21/202219Accountingequation:Assets=Liabilities+OwnersEquityExercises1:AssumethatMr.Smith,apsychiatrist,decidedtogointopracti

14、ceforhimself.DuringthemonthofJanuary,thefollowingtransactionstookplace.Telleffectsonaccountingequation.12/21/2022201.Invested$20000toopenhiscounselingpracticeforcash.2.Boughtsuppliesforcash,500.3.BoughtofficefurniturefromR.FurnitureCompanyonaccount,4000.4.Received3800infeesearnedduringthemonth.5.Pai

15、dofficerentforonemonth,800.6.Paidsalaryforpart-timehelp,300.7.Paid2000toR.FurnitureCompanyonaccount.8.Atheendofthemonth,Smithfoundheused300worthofsupplies.9.Withdrew600forpersonaluse.12/21/202221Effectsonaccountingequation:Assets=Liabilities+OwnersEquityCash+Supplies+Fur.=AccountsPay.+Capital(1)+200

16、00=+20000(2)-500+500(3)+4000=+4000(4)+3800=+3800(5)-800=-800(6)-300=-300(7)-2000=-2000(8)-300=-300(9)-600=-60019600+200+4000=2000+2180012/21/202222Exercises2:PeterCheninvestedinhisnewcompany$9400cash,$4800worthofsupplies,equipmentandmachineryvaluedat$10000,anda$6000notepayablebasedupontheequipmentan

17、dmachinery.Whatistheownersequityofthecompany?12/21/202223Exercises3:Atthebeginningoftheyear,A.Companysassetswere$90000,anditsownersequitywas$50000.Duringtheyear,assetsincreased$30000,andliabilitiesdecreased$5000.Whatwastheownersequityattheendoftheyear?12/21/202224Importantpoints:Fourbasicaccountinga

18、ssumptions:1.Economicentityassumption2.Going-concernassumption3.Periodicityassumption4.Monetaryunitassumption12/21/20222516.assumptionn.-Youaremakinganwhichmightnotbetrue.-Iwasunderthethatyouwerecomingtomorrow.-theofoffice-talkwithanofease12/21/202226Importantpoints:FourbasicaccountingprinciplesinUS

19、A:Historicalcost,Matching,Revenuerecognition,FulldisclosureFourbasicaccountingprinciplesinChina:Historicalcost,Matching,Revenueexpenditure&capitalexpenditure,accrualbasis12/21/20222717.installmentn.-payoffthesuminsover10years-buyaTVsetons-Thenovelwillappearinsixsinthemagazine.-theofelectriclightsina

20、house12/21/20222818.disclosuren.-makefulltosb.-ofasecret-ofonesinnermostthoughts-Thenewspapersshockedthepublic.12/21/20222919.accruevi.obtainthrougheffort-Greatbenefitstosocietyasaresultofeducation.-Hemanagedtotwocopiesofthebest-sellingbooks.Accrualn.-theofinterest12/21/202230II.Technicalterms(impor

21、tantpoints):1.accounting:Accountingisaninformationsystemformeasuring,processingandcommunicationinformationthatisusefulinmakingeconomicdecisions.2.qualitativecharacteristicsofaccountinginformation:reliability,relevance,comparability,consistency,timelinessandunderstandability.3.assets:Propertiesofvalu

22、eownedbyabusiness,includingmonetaryitems,non-monetaryphysicalitemsandnon-physicalrights.12/21/2022314.liabilities:Theamountsowedtooutsiders,includingamountsowedtocreditors,borrowedmoney,taxesowedtothegovernment.5.Ownersequity:Therightsoftheownersinabusinessenterprise.6.Revenue:Theamountchargedtocust

23、omersofgoodssoldandservicesrendered.7.Expense:Theamountofassetsconsumedorservicesusedintheprocessofearningrevenue.12/21/2022328.Accountingequation:Theexpressionoftherelationshipbetweenassets,liabilitiesandownersequity:A=L+OE9.historicalcost:thecashorequivalentoutlayforgoodsorservicesacquired10.modif

24、iedbasicprinciples:conservatism,materialityandindustrypractices.12/21/202233III.Additional Exercise:ThedataoftheB.H.Co.forJulyarepresentedbelowontransactionform.1.B.H.operationsbydepositing$24000inabusinessbankaccount.2.Purchasedequipmentfor11000,paying5000incashwiththebalanceonaccount.3.Purchasedsuppliesforcash,500.4.Cashincomereceivedforservices,2800.5.Paidsalariesforthemonth,1200.6.Paidgeneralexpense,600.7.Paid2500onaccount.8.Theinventoryofsuppliesonhandattheendofthemonth,150.Required:Telltheeffectonaccountingequation.12/21/20223412/21/202235