立信《会计专业英语》课件lessonsixteen
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立信《会计专业英语》课件LESSON-SIX教学提纲
A commercial invoice will normally give a description of the goods and state how and when the goods were dispatched by the seller, who is responsible for insuring them in transit , and the payment terms.
payments journal to from a cash book.
NEW WORDS,PHRASES AND SPECIAL TERMS
Invoice 发票
A document stating the amount of money due to the organization issuing it for goods or services supplied.
sentences
When special journals are used, only those transactions that do not occur often enough to warrant entry in a special journal are recorded in the general journal.
The most common books of prime entry are
the day book(日记账）, the cash book（现金 收支簿） and the journal.
NEW WORDS,PHRASES AND
SPECIAL TERMS
Day book 日记账
A specialized journal or book of prime entry recording specific transactions.
payments journal to from a cash book.
NEW WORDS,PHRASES AND SPECIAL TERMS
Invoice 发票
A document stating the amount of money due to the organization issuing it for goods or services supplied.
sentences
When special journals are used, only those transactions that do not occur often enough to warrant entry in a special journal are recorded in the general journal.
The most common books of prime entry are
the day book(日记账）, the cash book（现金 收支簿） and the journal.
NEW WORDS,PHRASES AND
SPECIAL TERMS
Day book 日记账
A specialized journal or book of prime entry recording specific transactions.
立信《会计专业英语》课件LESSON-TEN演示教学
NEW WORDS, PHRASES AND SPECIAL TERMS
Automate (usually passive) To use machines and computers
instead of people to do a job or task 使自动化 The entire manufacturing process has been automated. The factory is now fully automated.
NEW WORDS, PHRASES AND SPECIAL TERMS
Retrieval The process of getting sth. back,
especially from a place where it should not be 取回，索回 The ship was buried, beyond retrieval ,at the bottom of the sea.
The government has clearly decided that a cut in interest rates would be politically expedient.
Expediency n.
He acted out of expediency, not principle.
立信《会计专业英语》课件 LESSON-TEN
NEW WORDS, PHRASES AND SPECIAL TERMS
adj. useful or necessary for a particular purpose; but not always fair or right 得当；可取；合 宜；权宜之 计
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立信《会计专业英语》课件Lesson seventeen
New words, phrases and special terms
Carrying cost 账面成本 The cost of holding stock from the date of receipt to the date of disposal, or for any other specified period. These costs include warehousing, insurance, and security.
New words, phrases and special terms
Historical cost 历史成本
A method of valuing units of stock or other assets based on the original cost incurred by the organization. For example, the issue of stock using first-in-first-out cost or average cost charge the original cost against profits. Similarly, the charging of depreciation to the profit and loss account, based on the original cost of an asset, is writing off the historical cost of the asset against profits. An alternative approach is the use of current cost accounting.
New words, phrases and special terms
会计英语.课件.
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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
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• 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
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• 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
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• 6. •
Assumptions and characteristics of financial statement. 财务报告的假设及特征
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高职高专十二五规划重点教材
会计英语 ACCOUNTING ENGLISH 宁小博 主编
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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
会计专业英语LESSON 3(立信会计出版社)
Sentences
• The principal difference in the balance for the three forms of business organizations- the single proprietorship, the partnership and the corporation- appear in the owners’ equity section.
Sentences
• Corporation laws in many countries require that corporations segregate, in their balance sheet, the capital stock( owners’ investment) and any retained earnings.
Sentences
The cost of goods sold is obtained by adding the beginning inventory and net purchases and deducting the ending inventory. The cost of goods sold= beginning inventory+ Net purchases-ending inventory
the net sales, we arrive at an intermediate
amount called gross profit on sales. The
中间的
operating expenses are then deducted
from the gross prfit on sales to obtain the
立信会计16版课件
第二节 会计对象
会计对象：是社会再生产过程中的资金（价值）运动，分为相对静止状态和运动状态 （一）资金运动的相对静止状态..
资金运用： 流动资产：
库存现金、银行存款、交易性金融资产、应收帐款、存货、应收 票据、预付帐款、其他应收款。 非流动资产：长期投资：长期股权投资、可供出售金融资产。 固定资产： 房屋，建筑物、机器设备、运输设备、工具仪器等。 无形资产：商誉、专利权、非专利技术、商标权、著作权、土地 使用权。 其他资产：特储物资、特储款项、冻结款项、冻结物资。 资金来源： 自有资金：所有者投入、待分配利润 借入资金：短期借款 结算中债务：应付票据、应付股利、 应交税费、应付帐 款、应付职工 薪酬、
• 四、收入 • （一）定义：企业在销售商品、提供劳务及让渡资产使 用权等日常活动中所形成的经济 利益总流入。 • （二）特征： • 1、从日常经营活动中产生； • 2、表现形式：资产的增加，负债的减少，或二者兼有； • 3、结果：引起企业所有者权益的增加； • （三）来源： • 1、销售商品； • 2、提供劳务； • 3、让渡资产使用权。 • 五、费用 • （一）定义：企业为销售商品、提供劳务等日常活动中发 生的经济利益的流出。 • （二）特征：与收入相对应。
（一）资产类
20
21 22
1711
1801 1911 2101 2111 2121 2131 2151 2153 2161 2171 2176 2181 2191
商誉
长期待摊费用 待处理财产损溢
38
39 40 41 42 43 44 45 46 47 48 49 50
3111
3121 3131 3141 4101 4105 5101 5102 5201 5301 5401 5402 5405
立信《会计专业英语》课件Lesson-Two培训课件
intangible assets has been a controversial topic and assets, such as brands and publication titles, have appeared on the balance sheets of a number of well-known companies.
Tangible assets include land and buildings ,plant and machinery, fixtures and fittings, trading stock, investments, debtors, and cash;
Intangible assets include goodwill, patents, copyrights ,and trademarks.
立信《会计专业英语》课件 Lesson-Two
New Words, Phrases and Special Terms
Most accounting bodies throughout the world would now define an asset as a result of past transactions or events.
New Words, Phrases and Special Terms
Liquidity The extent to which an organization’s
assets are liquid, enabling it to pay its debts when they fall due and also to move into new investment opportunities. Liquidity management Liquidity risk Liquid ratio
Tangible assets include land and buildings ,plant and machinery, fixtures and fittings, trading stock, investments, debtors, and cash;
Intangible assets include goodwill, patents, copyrights ,and trademarks.
立信《会计专业英语》课件 Lesson-Two
New Words, Phrases and Special Terms
Most accounting bodies throughout the world would now define an asset as a result of past transactions or events.
New Words, Phrases and Special Terms
Liquidity The extent to which an organization’s
assets are liquid, enabling it to pay its debts when they fall due and also to move into new investment opportunities. Liquidity management Liquidity risk Liquid ratio
立信《会计专业英语》课件lesson-sixteen
A method of valuing units of raw material or finished goods issued from stock by using the latest unit value for pricing the issues until all the quantity of stock received at that price is used up.
sentences
When prices for like items change during the accounting period, however, it is not always apparent which price should be used to measure the ending inventory.
Continuous stocktaking is useful for determining the availability of each item of stock and establishing when stock levels reach reorder levels.
sentences
The method may also be used in process costing to value the work in process at the end of an accounting period.
This method of costing is not normally acceptable for stock valuation in the UK.
立信《会计专业英语》课件lessonsixteen
NEW WORDS,PHRASES AND
sentences
When prices for like items change during the accounting period, however, it is not always apparent which price should be used to measure the ending inventory.
Continuous stocktaking is useful for determining the availability of each item of stock and establishing when stock levels reach reorder levels.
sentences
The method may also be used in process costing to value the work in process at the end of an accounting period.
This method of costing is not normally acceptable for stock valuation in the UK.
立信《会计专业英语》课件lessonsixteen
NEW WORDS,PHRASES AND
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The next earliest price is then used for pricing the issues, and so on.
NEW WORDS,PHRASES AND SPECIAL TERMS
Because the issues are based on a LIFO cost, the valuation of closing stocks is described as being on the same LIFO basis.
The method may also be used in process costing to value the work in process at the end of an accounting period.
This method of costing is not normally acceptable for stock valuation in the UK.
For example, if a person buys a commodity on three occasions, 100 tonnes at $70 per tonne, 300 tonnes at $80 per tonne, and 50 tonnes at $95 per tonne, the purchases total 450 tonnes; the simple average price
NEW WORDS,PHRASES AND SPECIAL TERMS
Periodstocktaking) 定期盘点
The counting or evaluating of the stock held by an organization at the end of an accounting period.
NEW WORDS,PHRASES AND SPECIAL TERMS
Weighted average cost of capital (WACC) 加权平均资本
A method of establishing an organization’s cost of capital by taking each source of funds from its balance sheet and assigning a required rate of return to each individual source.
The method may also be used in process costing to value the work in process at the end of an accounting period.
NEW WORDS,PHRASES AND SPECIAL TERMS
Last-in-first-out cost (LIFO cost) 后进先出法
would be (70+80+95）/3=$81.7.
The weighted average, taking into account the amount purchased on each occasion would be:
[(100×70)+(300×80)+(50×95)]/450=$79.4per tonne
A method of valuing units of raw material or finished goods issued from stock by using the latest unit value for pricing the issues until all the quantity of stock received at that price is used up.
The amounts of each of the sources of funds are used as weights applied to the required returns, and the total return is divided by the total weights to give the WACC expressed as a percentage.
The next latest price is then used for pricing the issues, and so on.
NEW WORDS,PHRASES AND SPECIAL TERMS
Because the issues are based on a FIFO cost, the valuation of closing stocks is described as being on the same FIFO basis.
NEW WORDS,PHRASES AND SPECIAL TERMS
First-in-first-out cost (FIFO cost) 先进先出法
A method of valuing units of raw material or finished goods issued from stock based on using the earliest unit value for pricing the issues until all the stock received at that price has been used up.
LESSON SIXTEEN
INVENTORY MEASUREMENT
NEW WORDS,PHRASES AND
SPECIAL TERMS
Weighted average (weighted mean) 加权平 均
An arithmetic average that takes into account the importance of the items making up the average.
NEW WORDS,PHRASES AND SPECIAL TERMS
Because the issues are based on a LIFO cost, the valuation of closing stocks is described as being on the same LIFO basis.
The method may also be used in process costing to value the work in process at the end of an accounting period.
This method of costing is not normally acceptable for stock valuation in the UK.
For example, if a person buys a commodity on three occasions, 100 tonnes at $70 per tonne, 300 tonnes at $80 per tonne, and 50 tonnes at $95 per tonne, the purchases total 450 tonnes; the simple average price
NEW WORDS,PHRASES AND SPECIAL TERMS
Periodstocktaking) 定期盘点
The counting or evaluating of the stock held by an organization at the end of an accounting period.
NEW WORDS,PHRASES AND SPECIAL TERMS
Weighted average cost of capital (WACC) 加权平均资本
A method of establishing an organization’s cost of capital by taking each source of funds from its balance sheet and assigning a required rate of return to each individual source.
The method may also be used in process costing to value the work in process at the end of an accounting period.
NEW WORDS,PHRASES AND SPECIAL TERMS
Last-in-first-out cost (LIFO cost) 后进先出法
would be (70+80+95）/3=$81.7.
The weighted average, taking into account the amount purchased on each occasion would be:
[(100×70)+(300×80)+(50×95)]/450=$79.4per tonne
A method of valuing units of raw material or finished goods issued from stock by using the latest unit value for pricing the issues until all the quantity of stock received at that price is used up.
The amounts of each of the sources of funds are used as weights applied to the required returns, and the total return is divided by the total weights to give the WACC expressed as a percentage.
The next latest price is then used for pricing the issues, and so on.
NEW WORDS,PHRASES AND SPECIAL TERMS
Because the issues are based on a FIFO cost, the valuation of closing stocks is described as being on the same FIFO basis.
NEW WORDS,PHRASES AND SPECIAL TERMS
First-in-first-out cost (FIFO cost) 先进先出法
A method of valuing units of raw material or finished goods issued from stock based on using the earliest unit value for pricing the issues until all the stock received at that price has been used up.
LESSON SIXTEEN
INVENTORY MEASUREMENT
NEW WORDS,PHRASES AND
SPECIAL TERMS
Weighted average (weighted mean) 加权平 均
An arithmetic average that takes into account the importance of the items making up the average.