《会计英语培训》PPT课件.ppt

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1、Course TitleAn introduction to accountingThe Lecturer&Producer:Elina ZhangLearning objectivesnUnderstand an information system of accountingnApply generally accepted accounting principlesnUnderstand financial statementsnUse these accounting elementsnUse the accounting equationnUnderstand accounting

2、and its environmentMain contentsn1.1 accounting is an information systemn1.2 forms of organizationn1.3 the framework(结构、体制）for the preparation and presentation of financial statementsn1.4 understanding of financial statementsn1.5 accounting and its professionn1.6 accounting elements and using the ac

3、counting equationn1.7 ethics（伦理、规范）in accounting1.1 accounting is an information systemnAccountingThe system that measures business activities,processes information into reports and communicates these findings to decision makersnBookkeeping记帐、簿记The part of accounting that records transactions and ev

4、entsnUsers of accounting informationInvestors and creditors,government,labor unions,and general publicAccounting information1.2 forms of organizationnSole proprietorship（独资企业）Owned by one individualNot a legal entity,unlimited liabilitynPartnership（合伙企业）Differ from a sole proprietorship in that in h

5、as more than one ownernCorporation（公司）Incorporated under local law as a separate entity（单独实体）Limited liability,shares or stick1.3 the framework for the preparation and presentation of financial statementsnThe need for a harmonization（调和、融合）of accounting standardsDifferent countries have different ac

6、counting modelsInternational accounting standard committee(经：IASC)International accounting standard board(美：IASB)nFramework for the preparation and presentation of financial statementsObjectives of financial statements and underlying assumptions（会计基本假设）Qualitative characteristics of financial statem

7、entsElements of financial statementsConcepts(概念）of capital and capital maintenancenSome important principles(1)distinguishment between capital expenditure and revenue expenditure principleObjectivity principleCost principlerelevance principle substance over form parability principle nSome important

8、principles(2)timeliness principle Matching principlethe understandability principle Consistency principleMateriality principleConservatism principle1.4 understanding of financial statementsnBalance sheetAssets(tangible and intangible)LiabilitiesOwners equitynIncome statementIncome revenue and gainex

9、pensenStatement of owners equity/Statement of retained earnings(留存收益）nCash flow statementReports cash inflows and outflows in three groups:operating activities,investing activities,and financing activities1.5 accounting and its professionnAICPAInstitute of Certified Public AccountantsInstitute of Ce

10、rtified Public AccountantsnCICPAChinese Institute of Certified Public AccountingnDifferent classifications（分类、分组）Financial accounting,managerial accounting,tax accountingFinancial,managerial,taxation,accountingPrivate accountants,public accountants,government accountants1.6 accounting elements and u

11、sing the accounting equationnWhat is accounting equationAccounting elementsAssets=liabilities+owner”s equityNet income(net loss)=revenues expensesAssets=liabilities+owner”s equity+(revenues-expenses)nEffects of transactions on the accounting equationEvery transaction affects at least two items in th

12、e accounting equation The accounting equation remains in balance after each transactionRevenues and owner investments increase owners equity1.7 ethics in accountingnSome basic ethical standardsIntegrityConfidentialityCompetenceObjectivityVocabulary（1）nAccounting会计、会计学nBookkeeping记账,簿记,管账 nRelevance关

13、联性 nObjectivity客观性nFeasibility可行性 nIncome statement/Profit and loss account损益表nBalance sheet资产负债表nCash flow statement现金流量表nAsset资产nLiability负债Vocabulary（2）nOwners equity/Capital所有者权益/资本nRevenue收入nExpense费用nIncome收入nGenerally accepted accounting principles 一般会计原则nFinancial Accounting Standards Board(

14、FASB)nEntity concept会计主体nCost principle成本原则nDepreciation折旧nGoing-concern持续经营Vocabulary（3）nStable-monetary-unit稳定货币单位nMatching principle配比原则nFull-disclosure principle充分披露原则nConsistency principle一贯性原则nMateriality principle重要性原则nConservatism principle谨慎性原则nDouble-entry system复式记帐系统nAmerican Institute of Certified Public Accountants(AICPA)美国注册公共会计师协会 nChinese Institute of Certified Public Accounting(CICPA)中国注册公共会计师协会 Vocabulary（4）nFinancial accounting财务会计nManagerial accounting管理会计nTax accounting税务会计nAccounting Equation会计等式nBusiness transaction商业交易、经济业务nEthics of accounting会计职业道德