会计英语ppt课件
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会计英语ppt课件26页PPT
How does it go about the research process Critical appraisal - pluses/minuses, what do I learn from it for my
research?
2 Designing the analysis
– General issues - myself – Specific examples from subject areas Cahan/Berkman/Rouse
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
THE SCIENTIFIC RESEARCH PRO4CESS
Research Topic
Research Problem
Hyesign
Variable Measurement
Analyses
Interpret Results
Conclusions
• Good research is systematic, logical, objective and critical – enthusiasm is good, passion dangerous
A WARNING
• Accounting and finance deal with human behaviour – it is not hard science
research?
2 Designing the analysis
– General issues - myself – Specific examples from subject areas Cahan/Berkman/Rouse
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
THE SCIENTIFIC RESEARCH PRO4CESS
Research Topic
Research Problem
Hyesign
Variable Measurement
Analyses
Interpret Results
Conclusions
• Good research is systematic, logical, objective and critical – enthusiasm is good, passion dangerous
A WARNING
• Accounting and finance deal with human behaviour – it is not hard science
会计学英语电子版ppt课件
Land Buildings Vehicles Computers Furniture Equipment
15
Operating Activities
Primary activity of business
Selling goods Providing services Manufacturing Cost of Sales Advertising Paying employees Paying utilities
3. Explain the three principal types of business activity.
4. Describe the content and purpose of each of the financial statements.
3
Study Objectives
5. Explain the meaning of assets, liabilities, and stockholders’ equity, and state the basic accounting equation.
6. Describe the components that supplement the financial statements in an annual report.
4
111 Forms of Business Organization
Sole proprietorship Partnership Corporation
11
Users of Financial Information
External Users Ask?
12
311
Types of Business Activity
15
Operating Activities
Primary activity of business
Selling goods Providing services Manufacturing Cost of Sales Advertising Paying employees Paying utilities
3. Explain the three principal types of business activity.
4. Describe the content and purpose of each of the financial statements.
3
Study Objectives
5. Explain the meaning of assets, liabilities, and stockholders’ equity, and state the basic accounting equation.
6. Describe the components that supplement the financial statements in an annual report.
4
111 Forms of Business Organization
Sole proprietorship Partnership Corporation
11
Users of Financial Information
External Users Ask?
12
311
Types of Business Activity
大学课程《会计英语》PPT课件：Chapter 1 Unit 3
Matching
Description: Matching refers to the timing of recognition of revenues and expenses in the income statement. Under this concept, all expenses incurred in earning revenue should be recognized in the same period the revenue is recognized.
useful in accounting. Distinguish between capital expenditures and revenue
expenditures. State how materiality is related to the distinction
between capital and revenue expenditures. Explain the significance of reporting the economic
Differentiate Capital and Revenue Expenditures
Capital expenditures are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows, and thus should be added to the plant and equipment or capital asset account.
substance of transactions, not just their form.
第8章 Revenues and Expenses《会计英语》PPT课件
completion.
Special Terms
1. deliver / delivery 交货、交割,指在交易过程中,货物或证券由一方转交于 另一方。在交货之前货物或证券的所有权未发生转移,在交割后所有权已经转移 ,即持有商品或证券的利益与风险都已转移。此时通常被认为是收入过程基本完 成的时点。 2. real estate broker 不动产经纪人,指房地产的卖主和买主之间的交易中介 人,向买主或卖主或双方收取一定的佣金。 3. commission 佣金,即手续费,指按业务活动量(如销售额)给予推销员或经纪 人的报酬。
Special Terms
4. government bond 政府债券、公债。由政府发行的长期债券,期限通常在 5年以上。 5. realization principle 实现原则,也称为收入实现原则,是用来指导收入确认 的会计原则。它的基本含义是,只有当下列条件都得到满足时,才能够在账面上 反映收入:企业已将商品所有权上的主要风险和报酬转移给购货方;企业没有保 留对商品的继续管理权或控制权;与交易相关的经济利益能够流入企业;相关的 收入和成本能够可靠地计量。 6. quoted prices 牌价,指证券交易所公布的证券或商品的交易价格。课文中 指某些产品虽然没有销售,但其销售没有困难,而且交易金额可以预先知悉。
Unit 2 Expenses
➢An expense always causes a decrease in owners'equity. The related changes in the accounting equation can be either (1)a decrease in assets, or (2)an increase in liabilities. An expense reduces assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. If the expense will not be paid until later, as, for example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in liabilities.
Special Terms
1. deliver / delivery 交货、交割,指在交易过程中,货物或证券由一方转交于 另一方。在交货之前货物或证券的所有权未发生转移,在交割后所有权已经转移 ,即持有商品或证券的利益与风险都已转移。此时通常被认为是收入过程基本完 成的时点。 2. real estate broker 不动产经纪人,指房地产的卖主和买主之间的交易中介 人,向买主或卖主或双方收取一定的佣金。 3. commission 佣金,即手续费,指按业务活动量(如销售额)给予推销员或经纪 人的报酬。
Special Terms
4. government bond 政府债券、公债。由政府发行的长期债券,期限通常在 5年以上。 5. realization principle 实现原则,也称为收入实现原则,是用来指导收入确认 的会计原则。它的基本含义是,只有当下列条件都得到满足时,才能够在账面上 反映收入:企业已将商品所有权上的主要风险和报酬转移给购货方;企业没有保 留对商品的继续管理权或控制权;与交易相关的经济利益能够流入企业;相关的 收入和成本能够可靠地计量。 6. quoted prices 牌价,指证券交易所公布的证券或商品的交易价格。课文中 指某些产品虽然没有销售,但其销售没有困难,而且交易金额可以预先知悉。
Unit 2 Expenses
➢An expense always causes a decrease in owners'equity. The related changes in the accounting equation can be either (1)a decrease in assets, or (2)an increase in liabilities. An expense reduces assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. If the expense will not be paid until later, as, for example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in liabilities.
会计英语课件：Statement of Cash Flows
CASH
+
0 + + 0 0 0 0 0 0
0
Investing Activities
Purchase fixed asset for cash
-
Purchase fixed assets by issuing debt
0
Sell fixed assets
+
Purchase securities that are not cash equivalents
CASH INFLOWS Borrowing from creditors Issuing equity securities
CASH OUTFLOWS Repayment of amount borrowed Repurchase of equity shares (including the purchase of treasury stock) Payment of dividends
▪ Aims: ▪ 1. Explain the concept of The Cash Flow
Statements. ▪ 2. Classify activities affecting cash as
operating, investing, or financing activities. ▪ 3. Use the direct method to measure cash flows. ▪ 4. Determine cash flows from income statement and balance sheet accounts. ▪ 5. Use the indirect method to calculate cash flows from operations.
会计英语.课件.
立信会计出版社
第 三 章
Unit 3 Accounting cycle Ⅱ 第三章 会计循环 Ⅱ
• 1. Books of prime entry 原始账簿 • 1.1 Sales day book 销售日记账 • 1.2 Purchases day book 采购日记账
立信会计出版社
• 1.3 Cash book and petty • 现金日记账及零用现金簿 • 1.3.1 Cash book • 1.3.2 Petty cash book
立信会计出版社
• 4. GAAP 一般公认会计原则 • 5.IASs and IFRSs • 国际会计准则及国际财务报告准则
立信会计出版社
• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
立信会计出版社
高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博 主编
立信会计出版社
第 一 章
Unit 1 Introduction to accounting 第一章 会计导论
• 1. Definition • 会计的概念
of accounting
• 6.1 Underlying assumptions • Accrual basis权责发生制 • Going concern 6.2 • • • • •
Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性
会计学专业英语课件共350页
Users of Accounting Information
External users Internal users
Internal users of accounting information
• Question:
– How to define internal users of accounting information?
• Recording transactions and preparing financial statements
• Design of accounting system • Cost accounting • Internal control and auditing
Accounting for Governments and Nonproit Organizations
– practicing members – non-practicing members
• Auditing 审计，审计学
– Audit
– Internal/external auditing
– Auditor
The primary services offered by CPA
• Auditing • Income tax services • Management advisory (consultancy or
• Enron
• ACCA (Association of Chartered Certificated Accountants) accaglobal
• AICPA (American Institute of CPA) • CICPA (Chinese Institute of CPA)
会计专业英语课件Chapter 4
(1) Acquisition
▪ Classified as measured at FVTOCI, an investment in debt or equity instruments is recorded at its cost at initial recognition, including the purchase price and transaction costs that are directly attributable to the acquisition of the financial asset.
【Example 4-3】
▪ Take the bonds purchased by company W on June 30, 2019 for illustration. Assume that company W classified these bonds at FVTOCI. On December 31, 2019, the quoted market price of the bonds was $1,030,000. On acquisition, company W should make the following entry:
• Only investments in debt, such as bonds, satisfy the recognition requirements for financial instruments measured at amortized cost since investments in stocks do not produce interest or refund the principal.
• is prepared to amortize bond discount or premium for each interest receipt.
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• When you have got your topic set up a research Plan – what do you need to do how long will it take?
– A Gantt chart is helpful – record progress against plan
2. Developing a research plan 3. Models 4. Data
Published, existing, to be collected, qualitative and quantitative
5. Analysis 6. Writing, presentation, review
STRUCTURE(2)
1 Searching the literature for ideas, previous experience and a plausible way forward
– Week 1 information bases available – Project – select the broad area in which you plan to work
THE SCIENTIFIC RESEARCH PRO5CESS
Research Topic
Research Problem
Hypotheses
Data / Sample
Research Design
Variable Measurement
Analyses
Interpret Results
Conclusions
COURSE OUTLINE Part 1:Research Methods in ACC/FIN Part 2: Basic Theoretical Issues in ACC/FIN
Part 3: Special Topic in ACC/FIN
ACC/FIN RESEARCH METHODS
• Findings will be tentative • Human beings are complex we can only model part of
INTRODUCTION TO RESEARCH
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
something narrow • Listen to advice • Look at some examples of successful work • Find a supervisor you think you can work with!
STEP 1 – GET A NOTEBOOK
• Over-riding theme BБайду номын сангаас METHODICAL
• When you get to the literature review take careful notes – set up some sort of filing system
– It is your choice whether it is electronic, physical or a combination but Endnote is useful for references
find 10 (or more) useful articles written on the topic read them and set out their main features
this develops a knowledge base – Assignment – make a detailed appraisal of an article
GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your
work or what you want to do next • It must be achievable, which normally means
How does it go about the research process Critical appraisal - pluses/minuses, what do I learn from it for my
research?
2 Designing the analysis
– General issues - myself – Specific examples from subject areas Cahan/Berkman/Rouse
• A research ‘diary’
• Record your thought process and your actions
• Make a note of what you agreed with your supervisor –
you might even want to send them a copy
• Good research is systematic, logical, objective and critical – enthusiasm is good, passion dangerous
A WARNING
• Accounting and finance deal with human behaviour – it is not hard science
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
– A Gantt chart is helpful – record progress against plan
2. Developing a research plan 3. Models 4. Data
Published, existing, to be collected, qualitative and quantitative
5. Analysis 6. Writing, presentation, review
STRUCTURE(2)
1 Searching the literature for ideas, previous experience and a plausible way forward
– Week 1 information bases available – Project – select the broad area in which you plan to work
THE SCIENTIFIC RESEARCH PRO5CESS
Research Topic
Research Problem
Hypotheses
Data / Sample
Research Design
Variable Measurement
Analyses
Interpret Results
Conclusions
COURSE OUTLINE Part 1:Research Methods in ACC/FIN Part 2: Basic Theoretical Issues in ACC/FIN
Part 3: Special Topic in ACC/FIN
ACC/FIN RESEARCH METHODS
• Findings will be tentative • Human beings are complex we can only model part of
INTRODUCTION TO RESEARCH
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
something narrow • Listen to advice • Look at some examples of successful work • Find a supervisor you think you can work with!
STEP 1 – GET A NOTEBOOK
• Over-riding theme BБайду номын сангаас METHODICAL
• When you get to the literature review take careful notes – set up some sort of filing system
– It is your choice whether it is electronic, physical or a combination but Endnote is useful for references
find 10 (or more) useful articles written on the topic read them and set out their main features
this develops a knowledge base – Assignment – make a detailed appraisal of an article
GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your
work or what you want to do next • It must be achievable, which normally means
How does it go about the research process Critical appraisal - pluses/minuses, what do I learn from it for my
research?
2 Designing the analysis
– General issues - myself – Specific examples from subject areas Cahan/Berkman/Rouse
• A research ‘diary’
• Record your thought process and your actions
• Make a note of what you agreed with your supervisor –
you might even want to send them a copy
• Good research is systematic, logical, objective and critical – enthusiasm is good, passion dangerous
A WARNING
• Accounting and finance deal with human behaviour – it is not hard science
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling