研究生商务英语.pptx

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1、1A business executive was interviewing candidates for a managerial position.In the course of the interview,he asked each applicant:“How much is two plus two?”The first applicant,trained as an engineer,pulled out his slide rule and found the answer to be between 3.999 and 4.001.The second candidate,t

2、rained as a lawyer,noted that in case of Newton vs.Einstein,two plus two proven to be four.The third applicant was an accountant.When the executive asked him how much two plus two was,he leaned across the desk and whispered:“How much do you want it to be?”第1页/共27页2n.计算,帐目;v.说明,得分n.会计学，清算帐目n.会计师 a.负责

3、的，可结识的n.有责任，有义务，可说明adv.可辩解地，可说明地n.会计师之职，会计学laccountlaccountinglaccountantlaccountable laccountabilitylaccountablylaccountancyConjugation第2页/共27页3“You cant manage what you dont measure.”财务管理=聚财+生财簿记=记帐会计=对财务状况的包装财会=财务管理+会计第3页/共27页4 Definition of Accounting“The process of identifying,measuring and com

4、municating economic information to permit informed judgments and decisions by users of the information.-AAA 第4页/共27页5Purposeto provide decision makers with information useful in making economic decisions which concern the allocation and use of scarce economic resources.第5页/共27页6Types of Accounting F

5、inancial accounting 财务会计Managerial accounting 管理会计Tax accounting 税务会计第6页/共27页7FinancialManagerialTaxObjectiveMultipleMax.wealthMin.taxUsersOutsidersManagersGovtConventionsGAAPUsefulnessTax RulesTime FocusPastFuturePastPeriod covered1 Yr/1 QtrFlexible1 YearReportsSummaryDetailedBetween第7页/共27页8Other

6、types of accountingCost accounting Budgetary accountingGovernmental accountingSocial accountingInternational accounting 第8页/共27页9FYI Although there is a difference in the type of information presented in financial and management accounts,the underlying objective is the same-to satisfy the informatio

7、n needs of the user.第9页/共27页10Users of accounts Investors LendersCreditorsDebtorsEmployeesGovernmentAnalystsPublic at large 第10页/共27页11Expressions and slangthe bottom linecrunch the numbersin the blackin the redgo belly up go bust go broke第11页/共27页12CPACertified Public Accountant 注册会计师ACCA Associati

8、on of Chartered CertifiedAccountants 注册会计师协会AAAAmerican Accounting Association 美国会计协会第12页/共27页13FASB Financial Accounting Standard Boards 财务会计准则委员会GAAP Generally Accepted Accounting Principles 公认会计准则第13页/共27页14Financial StatementOne of the tools of financial accounting.In the firms whose stocks are

9、publicly held,the financial information is required to be revealed to the investors.The company is required to issue a set of documents each year to show the companys current financial health,business results for the previous period and other indicators,that is the financial statements.第14页/共27页15St

10、ructure of FSBalance Sheet 资产负债表Income Statement 损益表Statement of Cashflows 现金流量表Statement of stockholders equityFootnotes第15页/共27页16Balance SheetStatement of financial position.Providing a complete breakdown:Assets=Liabilities+Equities Fixed creditors owners Current (shareholders interests)第16页/共27页

11、17 Major Balance Sheet ItemsAssetsCurrent assets:Cash&securitiesReceivablesInventoriesFixed assets:Tangible assetsIntangible assetsLiabilities and EquityCurrent liabilities:Payables Short-term debtLong-term liabilitiesShareholders equity第17页/共27页18An Example:Dell Abbreviated Balance SheetAssets:Curr

12、ent Assets:$7,681.00Non-Current Assets:$3,790.00Total Assets:$11,471.00Liabilities:Current Liabilities:$5,192.00LT Debt&Other LT Liab.:$971.00Equity:$5,308.00Total Liab.and Equity:$11,471.00第18页/共27页19Income statementStatement of earnings,tells you whether the company is making a profit.(a.k.a.P&L S

13、tatement)Major categories:revenue,expense,gain,loss transactions第19页/共27页20An Example:DellAbbreviated Income StatementSales$25,265.00Costs of Goods Sold-$19,891.00Gross Profit$5,374.00Cash operating expense-$2,761.00EBITDA2,613.00Depreciation&Amortization-$156.00Other Income(Net)-$6.00EBIT$2,451.00I

14、nterest-$0.00EBT$2,451.00Income Taxes-$785.00Special Income/Charges-$194.00Net Income(EAT)$1,666.00第20页/共27页21A balance sheet provides a picture of the financial position of the business at a specific point.An income statement provides a perspective on a longer time-period.第21页/共27页22Statement of ca

15、sh flowsStatement of inflows and outflows of cash,currency in business,Tells you whether the company is turning profits into cash.第22页/共27页23Current Ratio:流动比率Quick(Acid Test)Ratio:速动比率 Liquidity Ratios 第23页/共27页24Return on Assets(ROA):Return on Equity(ROE):Profitability Ratios 第24页/共27页25四大会计师事务所四大会计师事务所道可道，普华永道（PWC）以勤为本，以德服人，德勤(DTT)诚信“马官儿”，毕马威（KPMG）保养&养眼，安永（E&Y）第25页/共27页26Terms Financial statements 财务报表 Balance sheet 资产负债表 Income statement 损益表 Statement of cash flow 现金流量表 Assets 资产 Liabilities 负债 Equity 权益第26页/共27页27感谢您的观看！第27页/共27页