专业英语课件会计专业.pptx

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1、Professional English courseware Accounting majorAccounting Fundamentalsfinancial accountingmanagement accountingTax accountinginternational accountingcontents目录Accounting Fundamentals01理解会计的定义和角色是学习会计专业的基础。总结词会计是一种经济管理活动，旨在通过记录、核算和监督企业的经济业务，为企业内外部利益相关者提供有用的财务信息。会计在企业管理、决策和外部监管中发挥着重要作用。详细描述Accounting

2、 Definition and Role总结词会计要素和原则是构建财务报表的基础。详细描述会计要素包括资产、负债、所有者权益、收入和费用。这些要素在财务报表中反映了企业的财务状况、经营成果和现金流量。会计原则包括可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性和及时性等，是指导会计实务的重要准则。Accounting Elements and PrinciplesVS会计主体和财务报表是企业财务报告的核心。详细描述会计主体是指企业或组织，是会计工作的对象。财务报表包括资产负债表、利润表、现金流量表和所有者权益变动表等，用于反映企业的财务状况、经营成果和现金流量。这些报表为企业内部

3、管理决策和外部投资者提供了重要的信息来源。总结词Accounting subjects and statementsfinancial accounting02Accounting for fixed assets includes recording the purchase,depreciation,and disposal of assets that are expected to have useful lives of more than one year.Current assets include cash,accounts receivable,inventory,and p

4、repaid expenses.They are assets that are expected to be converted into cash or used up within one year.Fixed AssetsCurrent Assetsaccounting for assetsLiabilitiesLiabilities are obligations that a company must fulfill in the future.They include short-term and long-term liabilities.Borrowing and Inter

5、est ExpenseAccounting for borrowing and interest expense involves recording the borrowing of funds and the interest associated with those funds.Liability accountingContributed CapitalContributed capital is the initial investment of shareholders in the company.It includes common stock,preferred stock

6、,and additional paid-in capital.Retained EarningsRetained earnings represent the cumulative net income or loss of the company after dividends have been paid to shareholders.Accounting for owners equityRevenue RecognitionRevenue recognition is the process of recording revenue when it is earned rather

7、 than when it is received.要点一要点二Cost of Goods SoldThe cost of goods sold is the cost of the items that a company sells during a period.It is subtracted from revenue to determine gross profit.Revenue and expense accountingProfit accountingGross profit is revenue minus the cost of goods sold.It repres

8、ents the profit earned from the sale of goods before considering other expenses.Gross ProfitNet income is the profit remaining after all expenses have been deducted from revenue.It represents the total amount of profit earned during a period.Net Incomemanagement accounting03Cost Management and Accou

9、ntingAssigning costs to products or services based on their actual usage or activity for more accurate costing.Activity-Based CostingDetailed classification of costs into fixed,variable,and mixed costs for accurate management accounting.Cost ClassificationIdentifying the relationship between costs,v

10、olume,and profit to determine optimal production levels.Cost-Volume-Profit AnalysisForecasting Techniques Using statistical and qualitative methods to predict future financial trends and outcomes.Budget Control and Monitoring Regularly monitoring budget execution and making adjustments to ensure fin

11、ancial targets are met.Budget Preparation Preparing financial budgets for the short-term and long-term future of the organization.Budget and ForecastExpected Value Analysis Calculating the expected value of different decision options to identify the optimal choice.Sensitivity Analysis Assessing the

12、impact of uncertainty in input variables on decision outcomes for risk management.Decision Tree Analysis Visualizing decision options and their potential outcomes using a decision tree diagram.decision analysisTax accounting04Income tax accounting01Income Tax Accounting Basics02Understanding the con

13、cept of income tax and its importance in the financial health of a business.03The classification of income into various categories and their tax treatment.Income tax accountingThe calculation of taxable income and the determination of tax liability.02030401Income tax accountingSpecial Topics in Inco

14、me Tax AccountingAccounting for dividends and interest income.Dealing with tax credits,deductions,and exemptions.Handling tax adjustments and accounting for changes in tax laws.Value Added Tax Accounting01VAT Accounting Basics02Understanding the concept of value added tax and its purpose in promotin

15、g economic growth.The classification of goods and services into taxable and non-taxable categories.03Value Added Tax AccountingThe calculation of output tax and input tax and their impact on the final cost of a product or service.Value Added Tax Accounting01Special Topics in VAT Accounting02Handling

16、 exemptions,deductions,and zero-rating for specific goods and services.03Accounting for VAT refunds and handling cross-border transactions.04Calculating VAT liabilities on the basis of accounting entries and journal entries.Other Tax Types and Their Impact on AccountingThe classification of assets a

17、nd liabilities based on tax regulations and their impact on the balance sheet.Understanding the impact of excise taxes,property taxes,and sales taxes on the financial statements of a business.Accounting for Other Tax TypesThe calculation of tax provisions and their recognition in the income statemen

18、t.Accounting for Other Tax TypesABCDAccounting for Other Tax TypesHandling tax audits and complying with tax reporting requirements.Special Topics in Other Tax TypesAccounting for changes in tax laws and their impact on financial reporting.Dealing with tax planning strategies to minimize tax liabili

19、ties.international accounting05IAS/IFRS:The International Accounting Standards Board(IASB)issues International Accounting Standards(IAS)and International Financial Reporting Standards(IFRS),which are globally recognized accounting standards for preparing and presenting financial statements.Convergen

20、ce:The convergence of national accounting standards with IAS/IFRS is an ongoing process,with many countries actively adopting or aligning their accounting standards with the international standards.Transparency and Comparability:The aim of IAS/IFRS is to provide transparency and comparability across

21、 different national accounting standards,enabling investors and other stakeholders to better understand the financial performance and position of companies.international accounting standardForeign currency transactions and reportsForeign Exchange Transactions:Transactions denominated in a currency o

22、ther than the functional currency of the entity are known as foreign currency transactions.These transactions require special accounting treatment to ensure accurate measurement and reporting.Translation of Foreign Currency Assets and Liabilities:The translation of foreign currency assets and liabil

23、ities into the functional currency of the entity is a crucial step in the preparation of financial statements.The appropriate translation methods need to be applied to maintain the reliability and comparability of financial information.Reporting of Foreign Currency Transactions:The reporting of fore

24、ign currency transactions requires the use of appropriate accounting policies and methods to ensure that financial statements reflect the true economic effects of these transactions.Multinational corporations prepare consolidated financial statements that combine the financial information of all ent

25、ities under their control for a comprehensive view of the overall financial position and performance of the group.The selection of appropriate accounting policies and methods is crucial for accurate and reliable financial reporting of multinational corporations.Policies and methods need to be consis

26、tently applied across the group to ensure comparability.Multinational corporations face various complexities in financial reporting,such as different tax regulations,exchange rates,and cultural differences,which require specialized knowledge and expertise to address appropriately.Consolidated Financial StatementsAccounting Policies and MethodsComplexities in Financial ReportingFinancial reporting of multinational corporationsTHANKS感谢观看