Accounting-English汇总整本书电子教案全套课件完整版ppt最新教学教程最全教材课件.ppt

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1、Accounting EnglishUnit OneLearningObjectivesUnit Oneltodescribetheinformationsystemofaccounting;ltodescribetheprofessionofaccounting;ltostatetheaccountingequation;ltodescribefinancialstatements;ltodescribeprofessionalethicsinaccounting.Whatisaccounting?Isaccountingimportanttoyou?Yes,accountingisimpo

2、rtantinyourpersonallifeaswellasyourcareer,eventhoughyoumaynotbecomeanaccountant.Warming-upUnit OneVocabularyUnit Onelaccountinglaccountantlbookkeepinglenterpriselbusinessldecisionmakingltransactionlinvestorlcreditorlassetl会计，会计学l会计师，会计从业人员l簿记l企业l商业，企业l制定决策l交易，经济业务l投资者l债权人l资产VocabularyUnit Onelliabil

3、itylownersequity/capitallrevenuelexpenselincomeldouble-entrysystemlAmericanInstituteofCertifiedPublicAccountants(AICPA)lChineseInstituteofCertifiedPublicAccountants(CICPA)l负债l所有者权益l收入l费用l收益l复式记账l美国注册会计师协会l中国注册会计师协会VocabularyUnit Onelfinancialaccountinglmanagerialaccountingltaxaccountinglaccountingeq

4、uationlbusinesstransactionlethicsofaccountingl财务会计l管理会计l税务会计l会计等式l经济业务l会计执业道德NotesUnit OnelClassifytheeffectsofsimilartransactionsinamannerthatpermits determination ofthevarious totalsand subtotalsusefultomanagementandusedinaccountingreports.按照一定的方法将相似商业交易的影响进行分类，并将其加总或部分加总，以便提供给管理层和编制会计报告。lThedevel

5、opmentofcorporationalsocreatedanewsocialneedtheneedforanindependentaudittoprovidesomeassurance that managements financial representationswerereliable.同时，公司的发展产生了一项新的社会需求，即需要独立审计针对企业管理部门所呈报的财务报表是否可靠提供相应的鉴证。NotesUnit OnelCertifiedPublicAccountant(CPA)注册会计师。他们是有资格执行审计业务的专业人员，一般需满足三个方面的条件才能获得这种资格：（1）接受过

6、专业教育，通常要有本科学历，有的国家甚至要求更高的学历;(2)具有一定期限的会计或审计工作经验；（3）通过由专业会计团体举办的统一考试。注册会计师在英国及英联邦国家称为CA，即CharteredAccountant.lAmericanInstituteofCertifiedAccountants美国注册会计师协会，简称AICPA，是美国全国性的民间会计专业团体，负责制定会计师执业标准和规则，进行会计方面的科学研究并出版一些会计学刊物，组织并为会员提供继续教育的机会，组织一年两度的注册会计师统一考试，在国际上有较大影响。NotesUnit OnelThe set of accounting it

7、ems and the establishment ofaccounts,therecordofbusiness,thepreparationofreportandthecalculationofalleconomicindexareallbasedonaccountingequation.会计科目的设置和账户的建立，经济业务的记录，报告的编制，以及各经济指标的计算等等，都是以会计等式为依据的。lAccountants have a responsibility to report favorable aswellasunfavorableinformationandtorefrainfrom

8、takingactionswhichundermineanorganizationslegitimateandethicalobjectives.会计有责任报告与企业相关的全部信息，包括有利的和不利的信息，同时要抵制那些破坏企业的合法性和道德宗旨的行为。NotesUnit OnelDecisions made on information provided by accountantscanmateriallyaffectthelivesoflivesofclientsandothers,oftenreferredtoasthirdparties,whichincludeemployees,c

9、reditors,investors,suppliers,customers,governmentandthegeneralpublic.会计决定披露哪些信息可能对企业客户或其他人（我们称之为第三方）的生活产生重大影响。第三方包括雇员、债权人、投资者、供应商、顾客、政府和公众。lAssets:current assets,non-current assets;fix assets,intangibleassets,etc.资产可以分为流动资产和非流动资产；固定资产和无形资产等。ExercisesUnit OneII.TermStudy.MatchthetermsincolumnAwiththe

10、definitionsincolumnB.AB1.accounting2.public accountant3.Certified Public Accountant4.private accountant5.objectives of financial accounting6.government accountantA.provide useful information for decision-makingB.person must pass a series of examinations and meet certain other requirementsC.work for

11、one employer and offer services such as accounting,budgeting,and internal auditingD.audit tax returns and accumulate financial information for federal,provincial,and municipal agencies.E.the language of businessF.offer auditing,management advisory,and tax servicesExercisesUnit OneIII.Decide whether

12、the followingstatements are true orfalse.WriteTfortrueandFforfalse.()1.Accountingisanotherwordforbookkeeping.()2.Accountingprovidesfinancialinformationthatisonlyusefultoabusinessmanagement.()3.Financialaccountingfocusesprimarilyonexternalusersoffinancialinformation.()4.Managementaccountingisdirectly

13、concernedwithstockholdersandcreditors.()5.Creditorsareinterestedinfinancialinformationindecidingwhethertomakeadditionalloanstothebusiness.FFFTFExercisesUnit OneIV.Choosethebestanswer.1.Whichofthefollowingdescribeaccounting?A.islanguageofbusinessB.isaninformationsystemC.isusefuldecisionmakingD.alloft

14、heabove2.Accountingisaninformationsystemthat_.A.measuresbusinessactivitiesB.processesinformationintoreportsC.communicatesfindingstodecision-makersD.alloftheabove3.Accountinginformationisusedby_.A.businessesB.governmentregulationagenciesC.laborunionsD.alloftheabove ExercisesUnit One4.Aproceduraleleme

15、ntofaccountingis_.A.planningB.controlC.bookkeepingD.auditing5.Purposesofanaccountingsystemincludeallofthefollowingexcept_.A.interpretandrecordtheeffectsofbusinesstransactionsB.classifytheeffectsoftransactionstofacilitatethepreparationofreportsC.summarizeandcommunicateinformationtodecisionmakersD.dic

16、tatethespecifictypesofbusinesstransactionsthattheenterprisemayengagein6.Anaccountingprocessincludesallofthefollowingstepsexcept_.A.analyzingB.planningC.classifyingD.summarizing ExercisesUnit OneV.TranslatethefollowingintoEnglish.1.会计的作用是为决策提供财务信息。Thefunctionofaccountingisdesignedtoprovidefinancialin

17、formationfordecisionmaking.2.会计系统是管理信息系统的重要组成部分。Accounting systems are the very important part ofmanagementsystemofinformation.3.企业外部的有关人士包括业主、银行家、其他债权人、潜在投资者、工会、政府机构和公众。The related outsiders of a company include owners,bankers,otherdebtors,potentialinvestors,laborunion,thegovernmentandthepublic.Exe

18、rcisesUnit One4、专业会计师professionalaccountant5、经济活动businesstransactions6、会计信息accountinginformationExercisesUnit OneVI.TranslatethefollowingpassageintoChinese.Many people and organizations use accounting information thataccountantsprepareinordertomakesounddecisions.Thatswhyitisimportant for these peopl

19、e to understand how this information iscreated.Tofacilitatecommunication,accountantsestablishregulationsthat business people can use to ensure they are talking about thesame thing.Suppose,a bookstore sells books:when should theaccountantrecordthesaleatthemomentthebooksareshipped(accrualaccounting)or

20、atthetimethecashforthesebooksisreceived(cashaccounting)?Whetherthestoreownerusestheaccrualbasisaccountingorthecashbasisaccountingruleisnotimportantaslongas a rule is established that requires the owner to disclose whichsystemofruleisbeingusedinthereportingprocess.Alltherulesofmeasurement for account

21、ing are collected in one group and calledGenerallyAcceptedAccountingPrinciples(GAAP).keyExercisesUnit One许多个人和组织为了做出正确的决策而使用会计信息。因此他们必须要理解这些会计信息是如何形成的，这一点非常重要。为了方便沟通，会计们建立了会计准则来确保在处理相同事项时能够使用。例如：一家书店售书，会计应于何时确认销售是在书被发出的时候（权责发生制），还是收到书款的时候（收付实现制）？使用权责发生制还是收付实现制并不重要，只要建立一种规则，要求店主披露在报告过程中所使用的方法即可。所有的会计

22、衡量准则都被收集在一般公认会计原则中。backAccounting EnglishUnit TwoLearningObjectivesUnit Twoltonameelementsoffinancialstatements;ltodescriberelationshipofelementsoffinancialstatements;ltoanalyzebusinesstransactionsanddeterminetheireffectsinelementsoffinancialstatements;lto record effects of business transactions ona

23、ccounts in terms of debit and credit fivedifferenttypesofaccounts;ltodescribetherulesofDouble-entryProcedure.Warming-upUnit TwoIfacompanysassetsincreaseby$20,000anditsliabilities decrease by$5,000,how much did theownersequityincreaseordecrease?VocabularyUnit Twoljargonlsacrificelmortgagelclaimlcontr

24、oversylinflowlenhancementloutflowlperipheralldouble-entrybookkeepingl某一行业学科中专用的术语l损失l抵押l要求；索赔l论战，辩论；法律或财产价值的诉讼l流入l增强，促进l流出l外围的；外部的l复式记账法VocabularyUnit Twolaccountingequationlfundamentallequilibriuml会计等式l基础的，基本的l平衡，均衡NotesUnit TwolTherelationshipbetweentheaccountingelementscanbeexpressedinasimplemath

25、ematicalformknownastheaccountingequation:assets=liabilities+ownersequity.This equation shows that the assets of a business areequal to the liabilities and owners equity,it is theframeworkfortheentireaccountingprocess.会计要素之间的关系用一个简单的数学等式，也就是我们所说的会计等式，可以表达为：资产=负债+所有者权益。这个等式表明了企业的资产等于负债和所有者权益的总和,这是整个会计

26、程序中的基本框架。NotesUnit TwolThebasicprincipleofdouble-entrybookkeepingisthatverytransactionhasatwofoldeffect.Inotherwords,avalueisreceivedandavalueisyieldedorpartedwith.Botheffects,whichareequalinamount,mustbeenteredcompletelyinthebookkeepingrecords.复式记账的基本原理是每一项交易活动都有双重的影响。换言之，有一项金额收入就必然有一项金额支出，两者金额相等必然

27、完整记入账簿。ldouble-entryaccountingsystem复式记账会计制度。即从两个方面反映一项经济业务，在借贷两方记录相等的金额。在公元1300年，意大利北部城市首先使用复式记账方法，1494年LPacioli所著的算术、几何和比例概要一书，是阐述复式记账法的第一本著作。复式记账技术的产生在会计发展史上具有重大意义。复式记账规则可以用会计恒等式来说明，即资产=负债+所有者权益。NotesUnit Twolaccountingconventions会计惯例。会计惯例指在长期的会计实践中逐渐形成的，为大家所接受的观念、方法和程序。有时可与 principles,concepts,p

28、ostulates,assumptions通用。laccountingpractice会计实务。会计实务是指会计人员在日常工作中所使用的会计程序和方法；或指会计人员在其日常工作中的习惯做法，有时可能有悖于理论。laccountingequation会计等式，会计平衡式，也称balance-sheetequation，即资产=负债+所有者权益，是复式记账方法的理论依据。ExercisesUnit TwoI.Answerthefollowingquestions.1.Whataretheaccountingelements?2.Howtodescribetheaccountingequation?

29、3.Somestudentsbelievedebitsaregoodandcreditsarebad.Isitright?Why?ExercisesUnit TwoII.TermStudy.MatchthetermsincolumnAwiththedefinitionsincolumnB.AB1.assets2.liabilities3.equity or net assets4.investments by owners5.distributions to prehensive income7.revenues8.expenses9.gains10.losses A.landB.losses

30、 from incidental transactions of an entityC.change in equity of an entity from transactions and circumstances from non-owner sourcesD.residual interest in the assets of an entityE.increases in equity from peripheral transactions of an entityF.notes payableG.salesH.interest paid to bankI.distribution

31、s of Cash dividends to ownersJ.services received as investments by owners ExercisesUnit TwoIII.Decidewhetherthefollowingstatementsaretrue(T)orfalse(F).()1.Liabilitiesarethingsownedbyabusiness.()2.Accountspayableareexamplesofcurrentliabilities.()3.Revenuesincreaseownersequity.()4.Wheneveranexpenseisi

32、ncurred,theownersequitywillbedecreased.()5.Ifrevenuesexceedexpensesforthesameaccountingperiod,theentityisdeemedtosufferaloss.()6.A=L+O.E.isthebasicaccountingequation.FTFTTTExercisesUnit Two()7.Whenanownerinvestscashinabusiness,theassetandownersequityincrease.()8.Abusinessshouldbeunderstoodasanentity

33、thatisseparateanddistinctfromitsowners,customers,andcreditors.()9.Collectionofanaccountreceivablewillincreaseanassetanddecreasealiability.FTTExercisesUnit TwoIV.Cases.1.Prepare the entry required for each of the following transactions.1)Shares of capital stock were issued for$24,000 cash.2)Issued co

34、nvertible bonds for cash up to$150,000 due within three years.3)Purchased$2,300 of land on account.4)Sold merchandise to a customer who agreed to pay within two months amounting to$18,000.5)Converted a bond payable$80,000 into common stock.6)Paid salaries of$4,000 for this month.7)Purchased a truck

35、for cash$5,000.8)Declared a cash dividend of$7,000.9)Paid off the accounts payable$9,300 arising from the purchase of supplies.10)Cash was received for sales of goods,$851,000.11)Collected the account receivable of$23,000.12)Paid advertising for this quarter,$10,000.ExercisesUnit Two2.Explainsetsofd

36、ebitsandcreditsexistingintheaccountsbelow.Thereare5transactionstobeexplained.Eachsetisdesignatedbythenumbertotheleftoftheamount.CashLandAccountsReceivableNotesPayableSalariesExpensesSales(1)10,000(2)20,000(3)15,000(4)9,000Bal.6,000(3)15,000Bal.15,000(5)60,000(1)10,000Bal.50,000(2)20,000Bal.20,000(4)

37、9,000Bal.9,000(5)60,000Bal.60,000ExercisesUnit Two3.RecordthetransactionsdirectlyintheT-accountsthatfollow,usingtheinformationgivenbelow.TomhasjustbegunanewsmallrepairsbusinesscalledtheWheelersRepairShop,andthetransactionscompletedbythebusinessareasfollows:1)Mr.WheelersoldapersonalinvestmentinSouthe

38、mCablestockfor$1,921andbeganhisbusinessbydepositing$1,830oftheproceedsinabankaccountopenedinthenameofthebusiness.2)Paidthreemonthsrentinadvanceontheshopspace,$670.3)Completedrepairworkforcustomersandcollectedcashtherefore,$500.4)PurchasedadditionalrepairequipmentoncreditfromCometCompany,$420.5)Compl

39、etedrepairworkoncreditforFredBaca,$170.6)Paidthelocalradiostation$79foranannouncementoftheshopopening.ExercisesUnit TwoCashAccountsReceivablePrepaidRentRepairEquipmentAccountsPayableAccountsPayableTom,CapitalTom,WithdrawalsRepairServicesRevenueAdvertisingExpenseAccounting EnglishUnit ThreeLearningOb

40、jectivesUnit Threelto understand economic events and businessdocuments;ltomakejournalentries;ltopostjournalentriestoledgers;ltoprepareatrialbalance;ltodescribetheneedforadjustment;ltomakeadjustingentries.Warming-upUnit ThreeIn a computerized accounting system,thesoftwareautomaticallyrecordsandpostst

41、ransactions.Theledgerandsupportingrecordsaremaintainedincomputerizedmasterfiles.Inaddition,a work sheet is normally not prepared.So theaccounting process that begin with analyzing andjournalizingtransactionsandendswithsummarizingand reporting these transactions is called theaccountingcycle.Vocabular

42、yUnit Threelmulti-steplaccountingcyclelsummarizelarbitrarilyljournalizeljournallledgerltrialbalancelaccrualbasisladjustmentl多步骤的l会计循环l概述l任意地l记账l日记账l分类账l试算平衡表l权责发生制l调整调整NotesUnit Threelaccountingperiod:会计期间，亦称fiscalperiod。根据持续经营假设，将不断循环的经营过程划分为适当的时间段落，而在每一段落结束时，办理一次结算，这种划分时间段落作为计算盈亏的时间单位，称为会计期间。会计期间可

43、以与日历年度一致，也可以与日历年度不一致。lPostingistheprocessofcopyingjournalentryinformationfromthejournaltotheledger.过账是将分录信息从日记账过入分类账的过程。NotesUnit ThreelTheequalityofdebitsandcreditsintheledgeristestedperiodically by preparing a trial balance,which lists thebalance in each account after the posting process hasbeenco

44、mpleted.总分类账的借贷平衡是通过定期编制试算平衡表来测试的，其中列出每个账户全部过账后的余额。lTo measure income,businesses must apply accountingprinciples and concepts,such as the accounting period,accrual-basis accounting,the revenue principle,and thematchingprinciple.为了衡量收入，企业必须采用一些会计原则和概念，如会计期间、权责发生制、收入原则、配比原则等。NotesUnit ThreelAccrual-ba

45、sis accounting requires the accountant entersthetransactionswhenthebusinessperformsaserviceorincurs and expense.The effect of every transaction isrecordedwhenthetransactionoccurs,notjustwhencashisreceivedorpaid.Theaccrual-basisaccountingisthemoreaccurateandcommonmethodused.权责发生制对基础的会计要求在提供劳务和发生费用时记录

46、经济交易。在交易发生时予以记录而不论款项是否收付。权责发生制更加精确而且常用。NotesUnit ThreelGAAP:GeneralAcceptedAccountingPrinciple一般公认会计原则1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。一般通用会计原则是指适用于各个不同行业的企业的，包括从会计的基本概念、基本假设等基本原理到具体会计计量和编制财务报表的程序及方法的规定。通常一个国家的会计体系就是指一般通用会计。一般可以分为国际性和区域性的，如美国的叫USGAAP，中国的就是2006年新颁布的会计准则，一般由专门

47、的会计准则委员会制定lbalancesheet:资产负债表反映特定时日财务状况的报表，反映资产总额等于负债总额加所有者权益的平衡关系，是主要的会计报表之一。ExercisesUnit ThreeI.Decidewhetherthefollowingstatementsaretrueorfalse.WriteTfortrueandFforfalse.()1.Journalentriesaremadebeforetheyhavebeenenteredintotheledgeraccounts.()2.The posting reference column of a journal or ledg

48、ershouldnotbeemptyuntilpostingisdone.()3.Theequalityofatrialbalancemeansthattherearenoerrormadeinthepreviousaccountingprocedures.()4.The trial balance would locate the following error:AmachinewaspurchasedforcashbutinsteadofcreditingCash,thecreditwasmadetoAccountsReceivable.()5.Steps1-3intheaccountin

49、gcyclearecompletedattheendofeachaccountingperiod.TFTFFExercisesUnit ThreeII.Choosethebestanswer.1.TraylorCompanypaid$2,850onaccount.Theeffectofthistransactionontheaccountingequationisto_.A.DecreaseassetsanddecreaseownersequityB.IncreaseliabilitiesanddecreaseownersequityC.HavenoeffectontotalassetsD.D

50、ecreaseassetsanddecreaseliabilities2.NotePayablehasanormalbeginningbalanceof$30,000.Duringtheperiod,newborrowingstotal$63,000andtheendingbalanceinNotePayableis$41,000.Determinethepaymentsonloansduringtheperiod._.A.$74,000B.$52,000C.$134,000D.Cannotbedeterminedfromtheinformationgiven ExercisesUnit Th