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1、为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Introductionv教材为中英文对照，侧重专业词汇和阅读v增加会计口语部分v考查课，17周v4周实训v30%（平时）+70%（期末试卷，开卷）v出勤率10%，缺席一次1分，无上限v作业10%，少一次1分v课堂回答问题10%为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Chapter 1Words and Expressions1.Accounting会计2.Accountants 会计师、会计人员3.Accounti

2、ng premises/assumption 会计前提/假设4.Accounting principles会计原则5.Accounting elements会计要素6.Assets资产7.Liabilities负债8.Owners equity所有者权益9.Revenue收入10.Profit利润11.Expenses费用12.Entity经营单位、实体单位13.Accounts receivable应收帐款14.Realized profits实现的利润15.Financial accounting财务会计16.Financial position财务状况17.Operating resul

3、ts经营结果18.Cash flow现金流量19.Double entry复式记帐20.Accounting entity会计主体21.Going-concern持续经营22.Accounting period会计期间23.Accrual system权责发生24.Cash basis accounting收付实现制、现金制为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能New Lesson1.The primary purpose of accounting Accounting is intended to provide in

4、vestors,creditors,government and the other interest relations exterior to the enterprise with needed economic information,control and supervise the complete procedure of enterprises economic activities,take part in the operating and long-term decision of enterprises,serve to enhance the internal ope

5、rating management of enterprises.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能QuestionsvWhat is accounting?vWhat does financial accounting mean?vWhat is the target of financial accounting?vWhat is the main task of financial accounting?vWhat is the full form of GAAP?为深入学习习近平新时代中国特色社会主义思想和党的

6、十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能2.The concept of accountingAccounting,as one of the important parts of modern economic management,is created along with the development of social production and the request of economic management and developed with progress of production and scientific technology.Accou

7、nting is a measure used by an entity(profit or non-profit)to accumulate,dispose,communicate and convey economic information.The gathered and settled data should communicate efficiently with relevant groups outside by the using standard accounting statements(in the sense of types,forms and contents).

8、Accounting provides various financial information for economic activities.Managers should master some necessary information in order to Sign in the invincible position in the vehemence of market competition.Such as current cash reserve,money customers owe,cost of the goods sold,the increase and decr

9、ease of sales,accounts receivable,realized profits and so on.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能3.The characteristics of financial accountingFinancial accounting mainly serves the group and individual outside the enterprise who are of economic interest with the enterprise.The tar

10、get of financial accounting is to offer financial information for service object to make economic decisions and control economic activities.The main task of financial accounting is to recognize,calculate,record and report accounting items.Financial accounting should strictly abide by the accounting

11、standards and system for enterprises in order to secure the common interest of the user and provide them with general financial information.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能4.Accounting assumptionAccounting entity assumption.Going-concern assumption.Accounting period assumption

12、Currency-measurement assumption.Enterprises should carry out accounting recognition,calculation and reporting based on accrual system.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能5.Quality requirement for accounting informationReliability-reliableRelevance-relevantPellucidity-pellucidCompa

13、rability-comparableEssence,not formImportance-importantPrudence-prudentTimeliness-timely为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能6.Accounting elementsAssetsLiabilitiesEquityRevenue Expense profit Plus,minus,time,divided by,equal为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能vCu

14、rrent obligation为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能7.Accounting equationAssets=Liabilities+Owners EquityRevenue Expense=ProfitAssets=Liabilities+Owners Equity+(Revenue Expense)Or:Assets=Liabilities+Equity+Profit为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Chapter 2 The

15、Accounting CyclePhrases and termsv(1)accounting cycle 会计循环v(2)financial statements 财务报表v(3)source documents 原始凭证v(4)general ledger 总分类帐v(5)subsidiary ledger 明细分类帐v(6)temporary accounts 暂时性帐户(permanent永久的)v(7)chronological 按照年月顺序的v(8)P.R.-posting reference 过帐记号v(9)Journalizing 做分录v(10)Close 结帐(11)acc

16、rual basis accounting 权责发生制会计(12)transfer voucher 转帐凭证(13)disbursement voucher 付款凭证(14)receiving voucher 收款凭证(15)trial balance 试算平衡表(16)adjusting procedures 调整程序(17)income statement 利润表(18)balance sheet 资产负债表 (19)cash flows statement.现金流量表(20)journals 日记帐 为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发

17、挥中小学图书室育人功能vAnalyze analysisvPrepare financial statements编制为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Chapter 2 The Accounting CycleThe steps in accounting cycleAnalyze transactions from source documents.Record in journal.Post to general(and subsidiary)ledger accounts.Adjust the general

18、ledger accounts.Prepare financial statements.Close temporary accounts.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能1.Analyzing transactions from source documents.(information in the journal)The dateAn explanation（discription)of transaction.The names of the accounts debited and credited.The

19、 amount debited or credited to each account.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能vA/C:AccountvGEN:GeneralvSUB:SubsidiaryvLED:LedgervMON:MonthvDr.:DebitorvCr.:Creditor为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能JournalsReceiving VoucherDisbursement VoucherTransfer Voucher

20、Cash JournalCash in Bank Journal为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能2.Posting to Ledger(steps as follows)Record the amount and date.The date and the amount of the debits and credits are entered in the appropriate accounts.Record the posting reference in the account.The number of t

21、he journal page is entered in the account.Record the posting in the journal.Enter the accounting after posting up into the P.R.column of the journalGeneral LedgerSubsidiary Ledger为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Questions1.What are ledgers?2.What are the rules of preparing ledg

22、ers?3.Please decribe general ledger and subsidiary ledger.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能3.trial balanceSteps:List account titles in numerical order.Record balance of each account,entering debit balances in the left column and credit balances in the right column.Add the colum

23、ns and record the totals.Compare the totals.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能3.Trial BalancePossible errors in the accounting records:Failing to enter a transaction.Recording a transaction more than once.Recording one or more amounts in the wrong accounts.Making a compensating

24、error that exactly offsets the effect of another error.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能4.Adjusting procedures(features)They are the entries related to adjustment of accounting period.Although the exact day to record such entries is at the end of accounting period,it is often c

25、ompleted at the beginning of next accounting period in accounting practice.They separate amounts of permanent accounts from temporary accounts.They connect properly the accounting period when transactions occur with the period when the effect is resulted.They need to be recorded in the journal and p

26、osted to ledger accounts.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能5.Adjusting procedures:Apportioning(摊配)recorded costs to periods benefited.Apportioning recorded revenue to periods in which it is earned.Accruing(记提)unrecorded expense.Accruing unrecorded revenue.为深入学习习近平新时代中国特色社会主义思想和党

27、的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能6.Closing procedures(1)Each temporary account has no balance at the end of accounting period after the closing.(2)Retained earnings will increase along with the realization of net income,or decrease with the occurrence of net losses.(3)Except for retained earnings,oth

28、er permanent accounts related to balance sheet will not be affected by the closing.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Chapter 3 Financial Accounting Report为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Chapter 3 Financial Accounting Report为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全

29、国教育大会精神,充分发挥中小学图书室育人功能Chapter 3 Financial Accounting Report为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Chapter 3 Financial Accounting Report为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Chapter 3 Financial Accounting ReportvThe financial accounting report is the final result of e

30、nterprises accounting calculation.vThe financial accounting report is the written documents for reflecting the financial position on a specific date and operating results and cash flow of a specific period provided by the enterprises for external people.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中

31、小学图书室育人功能Financial Accounting ReportOverview of financial accounting report1.The aims of preparing financial accounting reports Provide the users with useful financial information for decision-making.Promote rational allocation of social resources and serve for the interest of the public.为深入学习习近平新时代

32、中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Financial accounting reportThe constitutes of financial accounting report1.Accounting statements principal and core Balance sheet,income statement,statement of cash flow and relevant attached lists2.Annotation of accounting statement3.Specification of fina

33、ncial position为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Financial accounting reportThe classification of financial accounting report1.Classification according to the reflected economic contents Static statements and dynamic statements2.The classification according to time-span Month sta

34、tements,quarter statements,semi-annual statements and annual statements3.The classification according to various subjects of preparation.Specified,combined and aggregated statements4.The classification according to serving targets Internal and external statements为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大

35、会精神,充分发挥中小学图书室育人功能Financial accounting report The requirements on preparation of financial accounting reportsReliable Relevant and Comparable Full and CompleteTimely Easy to understand 为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Information reported on the financial statementsQuestions(Eq

36、uation and statement)1.How well did the company perform during the period?2.Why did the companys retained earnings change during the period?3.What is the companys financial position at the end of the period?4.How much cash did the company generate and spend during the period?为深入学习习近平新时代中国特色社会主义思想和党的

37、十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Question Answer Financial Statement1.2.3.4.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Balance SheetvWhat is balance sheet?vWhat is the function of balance sheet?vOne sentence to show your idea为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能BALANCE SH

38、EETvThe balance sheet(statement of financial position)reports the companys assets,liabilities,and owners equity为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Balance SheetThe function of balance sheet Give the panorama of an enterprises assets,liabilities and owners equity.Help users fully a

39、cquaint with the financial position,analyze the debt paying ability of the enterprise and offer reference for future economic decision为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Balance SheetThe contents of balance sheet List head,list body,list tailThe structure of balance sheet1.Account

40、 style2.Report style为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Balance SheetMaterial source of balance sheetIn general the“beginning amount”and ending amount”of each item in balance sheet needs to be filled with.1.Fill in directly according to the balance in general ledger items.2.Calcul

41、ate and fill in according to the balance of several general ledger items.3.Calculate and fill in according to the balance of relevant detail accounts.4.Analyze,calculate and fill in according to the balance between general ledger and detail account.5.Fill in according to net amount after the offsett

42、ing between relevant asset account and its allowance account.为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Balance Sheetv754v246v3,586v8,765v46,240v84,067v95,724v883,967v967,204v769,476v8,690,847v5,058,371v37,580,784v86,492,205为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能BALANCE S

43、HEET为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能1.What is it?2.What items are included in assets,liabilities and owners equity?3.What is the total assets?4.What is the total amount of liabilities and owners equity?5.Are the total assets equal to the total liabilities and owners equity?为深入

44、学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能v我公司总资产为53000美元v我公司资产可从现金,应收账款,办公用品及土地四方面进行考虑.vCould be considered from 4 aspectsvCould be considered from such aspects as为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能ASSETSvCurrent assets areThose assets which the company expects to conv

45、ert to cash,sell,or consume during the next 12 months or within the businesss normal operating cycle if longer than a yearvCurrent assets includeCashAccounts receivableMerchandise inventoryPrepaid expenses为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能ASSETSvLong-term assets areThose assets

46、which the company expects to hold longer then the next 12 months or the businesss normal operating cycle if longer than one yearvLong-term assets includePropertyEquipment为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能ASSETSvIntangible assets areThose with no physical formvTrademarksvPatentsv

47、Other assets areThose with small values which do not fall within any other standard asset category为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能LIABILITIESvCurrent liabilities areDebts payable within one year or within the businesss normal operating cycle if longer than a yearvCurrent liabi

48、lities includeNotes payableAccounts payableAccrued expenses payableIncome taxes payable为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能LIABILITIESvLong-term liabilities areDebts not payable within one year or within the businesss normal operating cycle if longer than a yearvLong-term liabilit

49、ies includeNotes payableBonds payable为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能OWNERS EQUITYvOwners equityRepresents the shareholders ownership of the assets of the businessvOwners equity of a corporation consists ofCommon stockRetained earnings为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充

50、分发挥中小学图书室育人功能Income StatementsvWhat is income statements?vWhat is the function of income statements?为深入学习习近平新时代中国特色社会主义思想和党的十九大精神,贯彻全国教育大会精神,充分发挥中小学图书室育人功能Income statementvThe income statement(statement of earnings)reports the companys revenues,expenses,and net income or net loss for the period为深入学习