会计英语课件(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 8 Unit 1
管理当局 Securities and Exchange Commission 美国的
证券交易委员会
Forms of Business Organizations
The element of owners’ equity will differ depending on the nature of the organization. A business enterprise may be organized as: a single proprietorship a partnership a corporation.
(4) Unlimited Liabilities
Each partner is personally responsible for all the debts of the firm. The lack of any ceiling on the liability of a partner may deter a wealthy person from entering a partnership.
A proprietorship itself is not subject to taxation of income. Rather, the income or loss derived from the proprietorship is included and taxed in the personal tax return of the proprietor.
Chapter 8
Unit 1 Forms of Business Organizations Unit 2 Accounting for Owners’ Equity in
Different Forms of Organizations
证券交易委员会
Forms of Business Organizations
The element of owners’ equity will differ depending on the nature of the organization. A business enterprise may be organized as: a single proprietorship a partnership a corporation.
(4) Unlimited Liabilities
Each partner is personally responsible for all the debts of the firm. The lack of any ceiling on the liability of a partner may deter a wealthy person from entering a partnership.
A proprietorship itself is not subject to taxation of income. Rather, the income or loss derived from the proprietorship is included and taxed in the personal tax return of the proprietor.
Chapter 8
Unit 1 Forms of Business Organizations Unit 2 Accounting for Owners’ Equity in
Different Forms of Organizations
会计英语ppt
cept
When payment is received for services to be provided in a future date , a liability account called Unearned Revenue is increased (credited) to recognize the obligation that is created. 当企业收到客户提前支付的服务费用时，为确认企业 新增的义务，贷记负债账户未实现收入。
2020
Accounting English
Unearned Revenues
@Betsy
Contents
01
OPTION
02
OPTION
03
OPTION
Concept Example Exercise
02
01.Concept
What is “unearned revenues”？
03
概念定义
Concept
Revenues are subsequently earned by providing related service to the customer, hence the adjustment for unearned revenues is needed. The adjusting entry results in a decrease (a debit) to a liability account and an increase (a credit) to a revenue account.
Items like prepaid rent from a customer and customer deposits for future service may result in unearned revenues. 客户提前支付的租金，或为未来的服务预先支付的账款 都属于未实现收入。
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.
会计英语课件
accounting element _会__计_要__素__
2. Complete the following sentences.
❖ 1)Accounting is a _s_pe_c_ia_l l_a_ng_u_age of business. ❖ 2) The purpose of accounting is to provide
❖Is Accounting English difficult?
Suggestions for study
❖ Previewing the text is very important.
❖ 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》
❖ Economic resources = equities ❖ Economic resources =creditor’s equity + owner’s
equity ❖ Accounting equation: assets = liabilities of transactions that affect owner’s equity
and know why they need the information; ❖ Understand the types of accounting information; ❖ Have a general idea of the professional fields of
accounting and their duties. ❖ Learn the accounting terms in this chapter and
use them in the translation task.
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.
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
会计英语课件——现金账簿
Dr Cash £30 Cr Postage £30
Which is right?
Exercises: Make entry
Year 2 Sep 2 Bought postage stamps £10 in cash
5 Paid electricity expenses by cheque £200
Exercises:P83/11.1
1.选择全部做完的同学，可得满分(100分)； 2.选择做到11月10日结账的同学，全对是75分。 各位同学可根据自己的情况进行选择，10分钟后提问，检
查并评分。
11月10日结账: Two-column cash book
CASH BOOK cash bank ￡￡
如果承前余额现金是600英镑， 银行存款是500英镑，
如何制订两栏的现金日记账？
Two-column cash book
cash bank ￡￡
T WILLAM
CASH BOOK
cash bank ￡￡
May 1 Balance b/d 600 500
Two-column cash book
1. MAY 3 T WILLAM ,cash sales ￡200 T WILLAM
6 Paid travelling expenses in cash £60 8 Paid cleaning in cash £30
Answer：
1.Dr postage £10 Cr Cash £10 2.Dr Electricity expenses £200
Cr Bank £200 3. Dr Travelling expenses £60
▪ Trade discount ＝１１０＊１０＊１０％＝£１１０
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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学习交流课件
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4、Three basic accounting elements
（会计的三个基本要素 ）
Assets
资产
Liabilities
负债
Owner’s equity 业主权益/所有者权益
They exist in every business entity.
Revenue 收入
Expenses 费用
WELCOME!
❖Haven’t seen you for some time!
学习交流课件
1
会计英语
Accounting English
罗定市中等职业技术学校 李金梅
学习交流课件
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❖Why do we learn Accounting English?
❖What are the learning objectives of Accounting English?
学习交流课件
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1、What is Accounting?
Accounting is a special _l_an_g_u_age of business.
会计是一种特殊的商业用语。
学习交流课件
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2、What is the purpose of the
accounting?
The purpose of accounting is to provide useful information for different users in order to make their decisions.(作出决定）
▲provide sth… for sb.…为某人提供某物 Eg. Our school often provides delicious food for us .
▲in order to 目的/为了
Eg. We study hard in order to make a contribution to the society
学习交流课件
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UNIT 1
An Introduction to Accounting
学习交流课件
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Learning Objectives
❖ Explain the definition of accounting; ❖ Understand the basic function of accounting; ❖ As certain the users of accounting information
1.Accounting is a special _____ of business. 2.What is the purpose of accounting? 3. Who are the accounting users?（使用者) 4.What are three basic accounting elements?
and know why they need the information; ❖ Understand the types of accounting information; ❖ Have a general idea of the professional fields of
accounting and their duties. ❖ Learn the accounting terms in this chapter and
学习交流课件
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6、Useful expressions
❖ 1、Express 表示 ❖ 2、Equity are divided into liabilities and
owner’s equity.
divide into 把….分成….
eg: We will divide the students into three groups.
use them in the translation task.
学习交流课件
6
❖ Account 账户 asset account 资产账户 ❖ Accounting 会计（学）I majored in accounting. ❖ Accountancy 会计工作、会计学 ❖ Accountant 会计师 I want to be an accountant.
3、the third can be calculate (compute ) . 计算出 来 4. Under the business entity principle 在企业实体原则下
5、the accounting elements are affected （相互影响） by each other . 6、The accounting equa学t习i交o流n课件must be in balance.(平14衡）
学习交流课件
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3、Users of Accounting
Information(会计信息的使用者）
Owners 业主,managers经理 ,creditors 债权人, governments agencies 政府机构,customers ,
顾客labor unions工会, and competitors对手
Profits 利润
学习交流课件
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5、Accounting equation
❖ 资产 = 负债 + 所有者权益 Assets = Liabilities+ Owner’s equity
= equal + plus - minus
Assets - Liabilities = Owner’s equity ❖Net assets = Owner’s equity
❖Is Accounting English difficult?
学习交流课件
3
Suggestions for study
❖ Previewing the text is very important.
❖ 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》
Bean Counter 数豆子的人
❖ Different expressions about “ 企业” in English
Business
Enterprise
Firm
Company Corporation
学习交流课件
7
Step One Lead –in theand answer the following questions: