专业英语会计学Cha演示课件

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会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS

Users of Accounting
C2
Information
External Users
Internal Users
•Lenders •Consumer Groups •Shareholders •External Auditors
•Governments •Customers
•Managers
Notes Receivable
Accounting Equation
Assets = Liabilities + Equity
A1
Accounts Receivable
Vehicles
Store Supplies
Assets
Cash
Resources owned or controlled by a company
Equipment
statements.
Managerial accounting provides information needs for internal decision makers.
C3 Opportunities in Accounting
Financial
•Preparation •Analysis •Auditing
Principles and Assumptions
C5
of Accounting
Now
Future
Going-Concern Assumption
Reflects assumption that the business will continue operating instead of being closed or sold.
internal controls.

国际会计学课件cha6 Foreign Currency Accounting

• To record foreign currency tranctions.
• The expanded scale of international investment increases the need to transfer accounting information from one country to users in others.
• *6.Foreign currency . • A currency other than the currency of the country being referred to; A currency other than the reporting currency of the enterprise being referred to. • 外币:特定国家的非本国货币;特定企业的非报告货币. • *7.Foreign currency financial statement. Financial statement that employ foreign currency as the unit of measure. • 外币财务报表:以外币作为计量单位的财务报表.
• ２.Indirect exchange rate (quote) • (Receivable Quote 应收法） • It is the reciprocal(倒数）of the direct quote, the price of a unit of domestic currency in terms of the foreign currency. It would take approximately 0.1639 U.S dollar to acquire 1 Chinese yuan .

专业英语会计学ChapPPT课件

• Accounting professor not English professor
第6页/共32页
Class Study Method -• -F-odrgeetpaebonudt iCnhignesoenaccyoounutirngg oa l
• Is it possible? • Get the main idea of each chapter • Finish assignment • Self study
Accounting in English
Instructor: Lu Jiuqin hdu200P8uabclcicouenmtainilgb@o1x6:
Password: hdu2008 Private email: hduljq@
第1页/共32页
Why choose the course?
• Special terms • Text reading
第7页/共32页
Final examination
• Multiple choice • True or false • Exercise (tentative) • Special terms
第8页/共32页
Question about the
• Identify and discuss integrity of information system.
第11页/共32页
The accounting process
Economic activities
Accounting “links” decision makers with economic activities and with the results of their decisions.

会计专业英语PPT

Management accounting (next page)
Management accounting:
use both historical data in assisting management daily operations and in planning future operations.
concepts one more time. • Combine both freely but English is more
important.
二 Improve English by ….
– Read textbook in class and after class – Remember new words – Answer questions in exercise is important – Overlook some parts while emphasizing some
• Financial accounting: provides external reports o outsiders, financial information.
2 Reporting management information to internal users
Internal users are senior management-level personnel.
• What do you think?
二 Functions
1 Reporting financial information to outside interested users
• Outside users are:investors,banks and other creditors,government agencies,general publics

会计学专业英语课件

External users of accounting information
• Question:
– How to define external users of accounting information? – Who are external users of accounting information? – Could the accountant provide accounting information to meet the needs of diverse users?
• • • •
Controller 总会计师，会计主管 Treasurer 财务主管 CFO What are the responsibilities of accountants at the private business?
The responsibilities of accountants at the private business
– 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 (consultancAccounting English
Yang Yaxi
• Why do you take the course of Accounting English?
• What are the learning objectives of Accounting English?

会计学原理英文ppt课件Chapter_05Accounting for Merchandising Opera

Credit Terms
Discount Period
Credit Period
Time
Amount Due
Due: Invoice price minus
discount
Date of
Invoice
Due: Full Invoice Price
McGraw-Hill/Irwin
Slide 11
P1
Quantity sold Price per unit Total Less 30% discount Invoice price
1,000 $ 5.25
5,250 (1,575) $ 3,675
Slide 9
P1
Invoice
Main Source, Inc.
Invoice
614 Tech Avenue Nashville, TN 37651
C3
INVENTORY SYSTEMS
Beginning inventory
+
Net cost of purchases
= Merchandise available for sale
Ending inventory
McGraw-Hill/Irwin
+
Cost of goods sold
Slide 6
P.O. Date Salesperson 4/25/2009 #25
Terms 2/10,n/30
Freight FOB Destination
ViaSFheipdExGoods
Item AC417
Description 250 Backup System
Total invoice Quanity Price

《专业英语》课件

总结
1 本节课的主要内容回顾
概述了专业英语的定义、重要性以及学习方法和应用。
2 对于专业英语学习的未来计划
制定明确的学习目标，不断提升专业英语能力。
3 课程结束语
感谢您参与本课程，希望您能在专业英语学习中取得优异成果！
Hale Waihona Puke 3商务沟通有效运用专业英语进行商务谈判、会议沟通等，提升商业价值。
失误和解决方法
词汇不足的解决方法
通过积累专业词汇，拓展词汇量，提高专业英语水平。
理解和解析复杂的句子
学习分解句子结构，逐步理解并运用复杂句型，提高阅读和写作能力。
处理语音和发音
练习语音、发音，注重语调和语音准确性，提高口语表达能力。
《专业英语》PPT课件
欢迎来到《专业英语》PPT课件！本课程将带领您深入学习专业英语的概念、学习方法和应用，为您打开专业交流的大门。
课程目标与内容
课程目标
通过本课程，您将掌握专业英语的基本概念和学习方法，提升专业交流能力。
课程内容
本课程将涵盖专业英语概述、学习方法、应用以及解决方法等内容。
专业英语概述
提高学习效率的技巧
合理规划学习时间，培养良好的学习习惯，多听多读多练习。
理解和掌握术语和表达方式
注重领域相关术语和常用表达方式的学习，建立专业词汇量。
专业英语的应用
1
客户交流
运用专业英语与客户进行准确、清晰的沟通，建立良好的合作关系。
2
行业规范
掌握专业英语有助于理解和遵守所在行业的规范和常规。
1 什么是专业英语
专业英语是特定领域中所使用的英语，包括行业术语、表达方式等。
2 专业英语的重要性

专业英语会计学Chap.ppt

$ 900,000 540,000
$ 360,000 270,000
$ 90,000
Cost of goods sold represents the expense
of goods that are sold to customers.
Gross profit is a useful means of measuring
2008
6-13
Perpetual Inventory Systems
On September 10, Worley Co. sold 10 laser lights for $50 per unit on account to ABC Radios.
GENERAL JOURNAL
Date
Account Titles and Explanation
Sept. 10 Accounts Receivable (ABC Radios)
Sales
Retail
Debit 500
Credit 500
10 Cost of Goods Sold
Inventory
Accounting Division
Cost
300
300
2008
6-14
Perpetual Inventory Systems
On September 5, Worley Co. purchased 100 laser lights for resale for $30 per unit from Electronic City on account.
Accounting Division
The closing entries are the

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1-5
Introduction to the course
➢ Course introduction
Accounting principle Financial accounting Total 12 chapters Emphasis: decision making Totally American accounting
Accounting Division
Hang Dian 2009
1-4
What does the course provide?
➢General objective
American accounting principle and financial accounting
➢Specific objective
Accounting Division
Hang Dian 2009
TEXTBOOK
1-6
Financial & Managerial Accounting
The Basis for Business Decisions
FOURTEENTH EDITION
Williams
Accounting Division
Special terms
Text reading
Accounting Division
Hang Dian 2009
1-9
Final examination
➢Multiple choice ➢True or false ➢Exercise (tentative) ➢Special terms
Accounting Division
Haka
Bettner
Hang Dian 2009
1-7
Language issue
➢My preference
examination and assignment: English oral language: Chinese
➢Accounting professor not English professor
➢Identify and discuss integrity of information system.
Accounting Division
Hang Dian 2009
Economic activities
1-1
WELCOME TO THE CLASS
Accounting Division
Hang Dian 2009
1-2
Accounting in English
Instructor: Lu Jiuqin Public email box:
hdu2008accounting@ Password: hdu2008
➢ Time: Monday ➢ Academic hours and credit:
32 2 credits
➢ Score
Final exam: 80% Assignment (individual assignment): 20% Attendance policy: 2 points/absence, application ahead exception
➢Explain the importance of managerial accounting
information for internal parties – primarily management – in terms of the objectives and the characteristics of that information.
Accounting Division
Hang Dian 2009
Class Study Method
1-8
---dependinChinese accounting
Is it possible?
➢Get the main idea of each chapter ➢Finish assignment ➢Self study
Hang Dian 2009
1-12
Learning Objectives
➢Discuss the role of accounting information in making
economic decisions and the significance of accounting systems in generating reliable accounting information.
Graduate entrance examination and CPA examination
Work technique and competitiveness
➢Additional objective
Earning credit
Accounting Division
Hang Dian 2009
Hang Dian 2009
1-10
Question about the course?
Accounting Division
Hang Dian 2009
1-11
Chapter ACCOUNTING:
1 INFORMATION FOR
DECISION MAKING
Accounting Division
➢Explain the importance of financial accounting information
for external parties – primarily investors and creditors – in terms of the objectives and the characteristics of that information.
Private email: hduljq@
Accounting Division
Hang Dian 2009
1-3
Why choose the course?
➢Graduate program preparation? ➢CPA Examination? ➢Work preparation? ➢Credit? ➢Follow other students?