会计英语教案
译林版英语9AUnit 1 单词教学案
9AUnit1 单词教学案Comic strips&welcome to the unit1.eat up 吃光，吃完finish eating eat all of sth.Hobo, you’ve eaten up my breakfast! Hobo, 你吃光了我的早餐。
Make sure the children eat up their vegetables up. 确保孩子们吃完蔬菜。
吃完苹果吃光它们2.creative adj.有创造力的，创造性的Samuel is creative. He often comes up with different kinds of ideas.Samuel很有创造力，他经常想到各种不同的主意。
She is very creative, she writes and paints. 她很有创造力，既写作又绘画。
create vt.创造creatively adv.创造性地3.curious adj. 好奇的be curious about sth. 对…好奇Billy is curious about everything. Billy 对一切都很好奇。
The boy everything he saw. 这个小男孩对他所看到的一切都很好奇be curious 后还可以加从句They are curious how it is should be made.curious 比较级最高级4.energetic adj. 精力充沛的Simon is very energetic. He always plays football for hours.Simon精力很充沛，总是踢几个小时的足球He is. 他是个精力充沛的网球手。
energy n. 能量（不可数）He has much energy. energetically adv. 精力充沛地5.modest adj. 谦虚的modesty n. 朴实，谦虚Daniel is clever, but he is too modest to show off. Daniel很聪敏，但他很谦虚，从不炫耀。
what does he do教案
What Does He Do 教案教学目标•能够正确使用英语询问和回答他人的职业。
•能够简洁地表达自己的职业。
•能够理解他人在谈论职业时所使用的词汇。
教学步骤步骤一：导入新课1.向学生介绍本节课的学习目标：学习如何用英语询问和回答他人的职业。
2.提问学生现在的职业，并对他们的回答进行激励和表扬。
3.引入本节课的主题：What Does He Do?（他是做什么的？）步骤二：学习新词汇1.在黑板上列出以下词汇，并逐一向学生解释含义：–teacher（老师）–doctor（医生）–engineer（工程师）–lawyer（律师）–accountant（会计师）–chef（厨师）–musician（音乐家）2.逐个读出这些词汇，并让学生跟读。
3.指向课堂中不同的学生，并让其他学生询问他们的职业。
4.鼓励学生使用所学词汇回答，并帮助他们纠正发音和用法错误。
步骤三：学习句型1.向学生介绍以下句型：“What does he do?”（他是做什么的？）和相应的回答句型：“He is a [职业].”（他是一个[职业]。
）2.通过示范对话展示如何使用这些句型：–A: What does he do?–B: He is a doctor.3.让学生跟读示范对话，并鼓励他们与同伴进行练习。
步骤四：角色扮演1.将学生分为小组，并要求每个小组选择一个角色扮演的场景。
2.每个小组选择一人扮演一个职业，并让其他小组成员根据所学句型进行提问。
3.鼓励学生们使用创造性的角色扮演，以加深他们对职业的理解和表达能力。
步骤五：巩固练习1.分发练习题给学生，要求他们使用所学句型完成填空练习。
2.检查学生的答案，并解释正确答案的使用和地道表达方式。
步骤六：拓展活动1.提供一些关于职业的图片，让学生进行口语讨论。
例如，他们是否梦想成为某个职业？2.鼓励学生使用所学词汇和句型进行表达，并帮助他们扩展词汇量和语言表达能力。
教学延伸•鼓励学生带来自己认识的专业人士，进行真实的职业介绍讲座，以增强学生对不同职业的了解和兴趣。
会计初级2024课
会计初级2024课英文回答：The primary accounting curriculum for 2024 covers a wide range of topics essential for individuals seeking to establish a solid foundation in accounting principles and practices. The course delves into the fundamentals of accounting, including the recording, classification, and summarization of financial transactions. Students will develop a comprehensive understanding of the accounting cycle, from the initial recording of transactions to the preparation of financial statements.In addition to the core concepts, the curriculum explores various accounting topics such as the preparation of income statements, balance sheets, and cash flow statements. Students will learn how to analyze financial data, interpret accounting ratios, and apply accounting principles to practical business situations. The course emphasizes the importance of ethics and professionalconduct in the accounting profession.中文回答：2024 年会计初级课程涵盖了广泛的主题，对于寻求在会计原则和实践中建立坚实基础的个人至关重要。
会计英语备课教案
会计英语备课教案《会计英语》备课教案Unit OneI. Preview Q:What is accounting?Is it different with bookkeeping？II. Language Points:1. Accounting: 会计，会计学 Accountancy: 英国⽤词，与accounting词义相同Accountant: 会计员，会计师 Account: 账户，会计科⽬Oxford Dictionary of Accounting: The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms.Textbook: Accounting is an information system necessitated by the great complexity of modern business.会计是由于现代企业的巨⼤复杂性⽽成为必要的信息系统Textbook: Accounting is often described as an information system. It isthe system that measures business activities, processesinformation into reports and communicates these findings todecision makersDong Cai Textbook: Accounting is a process of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms. 2．Specialize: 专门研究 n. Specialist: 专家3．Qualified: adj.1) Having the appropriate qualifications for an office, a position, or a task. 有资格的Are you qualified to doctor? 你有资格当医⽣吗？2) Limited, restricted, or modified 有限的，受限制的，有条件的She gave qualified agreement. 她表⽰有条件的同意。
会计专业英语教案资料
单选题中What is the type of account and normal
Contra asset, credit##Asset, debit##Asset, credit##Contraasset, debitA
单选题中The term "inventory" indicates （ ）merchandise held for sale in the normal course ofbusiness##materials in the process of production or held for
单选题中 The two methods of accounting forinvestments in stock are the cost method and
straight-line method##equity method##liabilitymethod##interest methodB
A
单选题中The measurement bases exclude( )Historical cost##Current cost##Sale price##
C
单选题中Debts owed by a business are referred to as（
accounts receivables##equities##owner’s equity##liabilitiesD
单选题中A characteristic of a fixed asset is that it
intangible##used in the operations of a business##held forsale in the ordinary course of the business##none of the
会计专业英语教案一
CHAPTER 1: INTRODUCTION1．TYPES OF BUSINESS OWNERSHIPAs with types of businesses, the way in which the accounting information is reported will depend on the type of ownership. The main types of ownership are: Sole proprietorThis is one person in business on his or her own. The owner gets to make all the decisions but has has no no no other other other owner owner owner of of of the the the business business business to consult to consult if if needed. needed. The The owner owner owner also also also gets gets gets to to to keep keep keep all all all the the profits profits but, but, but, if if if the the the business business business should should should fail, fail, fail, the the the owner owner owner not not not only only only loses loses loses the the the business business business but but but all all all his his his or or or her her personal possessions as well until the debts are satisfied. A sole proprietor has unlimited liability. It It is is is also also also more more more difficult difficult difficult to to to obtain obtain obtain finance finance finance for for for a a a sole sole sole proprietor proprietor proprietor business. business. Nevertheless, Nevertheless, most most businesses begin life under sole proprietor ownership. PartnershipUnder this type of ownership, two or more people decide to pool their skills and resources and go into business together. A partnership, like a sole proprietorship, has unlimited liability. Indeed, one partner may be responsible for getting the partnership into debt but another partner may have to to pay pay pay those those those debts debts debts out out out of of of their their their personal personal personal funds. funds. A partnership partnership type type type of of of ownership ownership ownership is is is common common among lawyers and doctors as they are bound by the ethics of their profession to suffer unlimited liability. Accountants can now form companies, with the exception of Auditors. CompanyAn important feature of a company is that it is a a separate separate legal entity from its owners (shareholders). Since the company is a legal entity in its own right, it is responsible for its own debts and losses. This means that once the shareholders have paid what they agreed to pay for the the shares, shares, shares, their their their obligation obligation obligation to to to the company the company and and the company’s creditors the company’s creditors i s satisfied. is satisfied. This This is is is of of great importance to the shareholders since they know their liability is limited.Another feature of a company is that its life is not limited by the life of the shareholders. Shares may be sold by an existing shareholder to another person who wishes to become a shareholder. When a shareholder dies, tha t person’s shares pass to the beneficiary of his or her estate.COMPARISON OF OWNERSHIP Sole Proprietor Partnership Company Legal Status of Not a separate Not a separate Separate legal Business Entity legal entity legal entity entity Risk of Owner’s pe rsonal Partners’ personal Limited liability Ownership assets at risk assets at risk Duration Expires by owner’s Expires by choice Perpetual of Life choice or death of or withdrawal of succession owner partner Transferability If proprietor sells Partnership share Usually of Ownership his interest, the cannot be sold transferable Interests business is without agreement reconstituted of other partners:under new new partnership ownership formed Sources of Owner’s funds and Partners’ funds Shares, Finance loans and loans debentures, loans Profit All accrue to Shared according Dividends Sharing owner to partnership declared by agreement or directors Partnership Act 1908 Ownership One owner Two or more One or more Capital Provided by Partners contribute Divided into owner according to shares partnership agreement Liability for Unlimited Unlimited Limited to firm’s debts the amount outstanding on share capital Management Owner Each partner Appointed by shareholders 2. USERS OF FINANCIAL INFORMATIONInternal Usersn Managers who plan, organize and run a business n Marketing managersn Production supervisorsn Finance directorsn Company officersExternaln Investors n Creditors n Others n Regulatory agencies n Tax authorities n Customers n Labor Unions n Economic planners 3. TYPES OF BUSINESS ACTIVITYFinancing Activities n Borrowing creates liabilitiesn Bank loans n Debt securitiesn Goods on credit or payables n Selling stock creates sto ckholders’ equityInvesting Activities n Obtaining resources or assets to operate the business n Land n Buildings n Vehicles n Computers n Furniture n Equipment Operating Activities n Primary activity of business Selling goods Providing services Manufacturing Cost of Sales Advertising Paying employees Paying utilities Operating Activities Revenues are the increases in assets resulting from the sale of a product or service Expenses are the cost of assets consumed or services used in generating revenue. If revenue > expense =Net IncomeIf revenue < expense =Net Loss!4. CONTENT AND PURPOSE OF FINANCIAL STATEMENTSn Accountants communicate with users through four financial statements The Objective of Financial Statementsn The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Four Financial Statements n Income Statement n Retained Earnings Statement n Balance Sheet n Statement of Cash Flows INCOME – EXPENSES = PROFIT (LOSS) FOR THE PERIOD IncomeExpenses can be classified as RETAINED EARNINGS STATEMENT (ALSO CALLED CHANGES IN EQUITY)nShows changes in retained earnings for period: month, quarter, year n Beginning balance n Add Net Income from income statement. n Deduct Dividends nEnding balance For a Sole Proprietor, The Capital, or Equity, that shows on the Trial Balance is the OPENING Capital. Transactions Transactions occur occur occur during during during the the the financial financial financial year year year that that that will will will affect affect affect the the the Equity, Equity, Equity, causing causing causing it it it to to have increased or decreased by the end of the financial year. The change from Opening to Closing Capital is usually shown within the Equity section at the bottom of the Balance Sheet, as shown in the following example for Richard’s Rhubarb Shop:EXAMPLE:Accounts Payable 35,000 Accounts Receivable 45,000 Bank Loan Long Term 175,000 Bank Overdraft 21,000 Land (cost) 195,000 Inventory 213,000 Cash on hand 2,000 Shares in other Companies 8,000 Goodwill 5,000 Capital (opening) 238,800 Drawings 10,200 Other Information:Profit for the year ended 31 March 2016 was $8,400 Required:Complete a fully classified Balance Sheet Current Assets213,000 Non-Current Assets5,000 208,000 Total AssetsCurrent Liabilities35,000 Non-Current Liabilities175,000 Total Liabilities$ 237,000 8,400 10,200 $ 237,000THE BALANCE SHEETTHE PURPOSE OF THE BALANCE SHEETThe The purpose purpose purpose of of of the the the Balance Balance Balance Sheet Sheet Sheet is is is to to to show show show the the the financial financial financial position position position of of of a a a business business business at at at a a a particular particular point of time. It reports the assets of the business and how these assets have been funded. The assets can be funded by liabilities (external funding) or owner’s equity (internal funding). Therefore we can say that the value of the assets will be the same as the combined value of the liabilities and the owners equity. This gives ris e to the short accounting equation: Assets = Liabilities + Owners’ EquityUSES OF THE BALANCE SHEETThe Balance Sheet helps users gain knowledge of the financial strength of the business, through providing information about: · Solvency and liquidity (can the business meet it’s short -term obligations?) · Financial Structure (what proportion of the business is funded by liabilities and what proportion is funded by owners?) · Utilisation of assets (how effectively are the assets being used?) · Financial flexibility (does the business have the ability or leverage to borrow further funds?) · Return on Investment (is the business able to pay out cash to the owners as a reward for investing their funds?) We will look at the Balance Sheet in two forms: ‘T’ form (side-by-side) A = L + E and Vertical A – L = E ‘T’ FormO BBLE T RADE RS B ALANC E S H EET AS AT31M ARCH 20XX$000 $000 $000 $000 Assets LiabilitiesCurrent Assets Current LiabilitiesCash 40 Accounts Payable 80 Accounts Receivable 100 Inventory 150 Non-Current LiabilitiesPrepayments 10 300 Bank Loan 320 Non-Current Assets400 Property, Plant and Equipment Land 80 EquityBuildings 150 W Obble, Capital 160 Less deprn 50100 Vehicles 40 Less deprn 2020 200 Investments Term Deposit account 50 Intangibles Goodwill 10 Total Assets$560 Total Liabilities & Owner’s Equity$560 Current Assets10 Non-Current AssetsProperty, Plant and Equipment 50 20 20 Investments Intangibles Current LiabilitiesNon-Current Liabilities400 $160 $160(X) (X) (X) X XXThe IASB Framework addresses general purpose financial statements that a business enterprise n Explains uncertainties and contingencies Auditor’s Reportn Certified Public Accountant – CPA n Auditor (CPA) conducts independent examination of financial statements n Fair representation? n Follow generally accepted accounting principles (GAAP)? n Unqualified opinion 。
会计英语
《会计英语》教案授课班级：16级会计1，2，3班财管班授课日期：2017年上期Unit 1 ACCOUNTING: A GENERAL INTRODUCTIONLearning Objectives:After studying this unit, you should be able to :1. Understand the functions of accounting2. Understand the development of accounting3. Define accounting4. Identify the divisions of accountant’s work5. Understand the accounting assumptions and principleI. Accounting is an Information System（会计是一项信息系统）Accounting is an information system necessitated by the great complexity of modern business. Provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.II. The Development of Accounting（会计的发展）Bookkeeping is the preservation of a systematic, quantitative record of an activity. Bookkeeping systems can be very primitive.Distinction between bookkeeping and accountingThe accountant sets up a bookkeeping system and interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books.III. The Definition of Accounting（会计的定义）Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion .IV. Divisions of Accounting Profession（会计职业分类）1. Public accounting（公共会计）2. Private accounting （私人会计）3. Government and nonprofit accounting（政府和非盈利会计）Public accountingPublic accountant who are similar to doctors or lawyers can offer their accounting service to the public on a fee basis.Private accountingThe accountants in a private business, large or small, must recordtransaction and prepare periodic financial statements from accounting records.Government and nonprofit accountingMany accountants work in government offices or for nonprofit organizations. These two areas are often joined together under the term governmental accounting and nonprofit accounting.V. Generally Accepted Accounting Principles（会计通用原则）1. Accounting Assumptions（基本会计假设）(1) Accounting entity assumption （会计主体假设）(2) Monetary unit assumption（货币单元假设）(3) Going concern assumption（会计分期假设）(4) Accounting period assumption（会计周期假设）Accounting entity assumptionAn accounting entity is any economic unit which controls resource and engages in accounting practice. Transactions between accounting entities are recorded in the accounts of both entitiesMonetary unit assumptionMoney is the common unit in which accounting measurements are made and measured. All transactions are measured, recorded and reported in terms of money unit.Going concern assumptionAccording to the going concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.Accounting period assumptionMost accounting entities are assumed to have an indefinite life. But accountants are asked to measure operating result and changes in economic position at relatively short time interval during this indefinite life.2. Accounting Principles（会计原则）(1) Cost principle（成本原则）(2) The revenue realization principle（收入实现原则）(3) The matching principle（配比原则）(4) The adequate disclosure principle（充分披露原则）3. Accounting Constraints（会计约束）(1) The objective principle（客观性原则）(2)The materiality principle（重要性原则）(3)The consistency principle（持续性原则）(4)The conservatism principle（谨慎性原则）UNIT 2 ACCOUNTING ELEMENTS AND EQUATIONSLearning Objective:After studying this unit, you should be able to :1. Explain the accounting elements2. Explain the classification of the accounting elements3. Understand the accounting equation4. Understand the effect of business transaction upon the accounting equationI. Basic Elements of Accounting(基本会计要素)Financial accounting information is classified into the categories of assets, liabilities, owner’s equity, revenues, expense, and net income.1.Assets（资产）The definition of assetsAssets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise.The classification of assetsAssets can be classified into current assets and long-term assets. Current assets（流动资产）Current assets refer to those assets which will be realized or consumed within one year of their acquisition. It including cash, accounts receivable, and inventories, etc.Long-term assets（长期资产）Long-term assets consist of those economic resources that are held for operational purpose, including plant and equipment and intangible assets, etc.2.Liabilities（负债）Liabilities are debts born by an enterprise, measurable by money value, which will be paid to a creditor using assets or services.The classification of liabilitiesLiabilities are generally classified into current liabilities and long-term liabilities.Current liability（流动负债）Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year.The classification of current liabilitiesIt including: notes payable, accounts payable, advances from customers, accrued expenses, and taxes payable, etc;Long-term liability（长期负债）Long-term liabilities refer to the debts which will be repayment after a year including long-term notes payable, bonds payable, and mortgage note, etc.3.Owner's equity（所有者权益）Owner's equity refers to the interest or the claim of the investors remaining in the net assets of an enterprise.Net assets are the difference between the amount of assets and the amount of liabilities. That is say net assets equal owner’s equity.4.Revenue（收入）Revenue is the economic resources flowing into a business as a result of rendering good sold and service during a given accounting period. The classification of revenueSales revenue, service revenue, and investment revenue are subdivisions of revenue. Increase in revenue will increase owner's equity.5. Expenses（支出）Expenses are the outflow of a business's economic resources resulting from earning revenue or the cost of the operational activities for the business.The classification of expenseExpenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc. Increase in expenses will decreaseowner's equity.6. Net income（纯收入）Net income (or net loss) is the result of matching revenue with expenses. When revenue exceeds expenses, net income occurs, otherwise net loss occurs.II. Accounting Equations（会计等式）Basic accounting equations:Assets= EquityAssets = Liabilities + Owner's EquityAssets= Liabilities + Owner’s EquityExpanded accounting equation:Assets= Liabilities + Owner's Equity + Net incomeAssets = Liabilities + Owner's Equity+ Revenues – ExpensesAssets+ Expenses= Liabilities + Owner's Equity+ RevenuesIII. Effect of Business transactions upon the Accounting Equation（商业交易对会计等式的影响）1. Increase an asset and increase a equity;2. Decrease an asset and decrease a equity;3. Increase one asset and decrease another asset;4. Decrease one equity and increase another equity.Unit 3 The Double-entry Accounting SystemLearning Objective:After studying this unit, you should be able to:1. Define the accounts2. Identify the chart of accounts for a typical company3. Analyse transaction using debts and credits4. Learn different types of accounts5. Understand the double-entry accounting system and single-entry systemI. What is the Account(什么是账户)An account is a specific accounting record that provides an efficient way to categorize transactions.We may designate asset accounts, liability accounts, owner’s equity accounts, revenue accounts and expense accounts.II. Debit and Credit（借方和贷方）Accountants often use T-account as a visual aid for seeing the effect of the debit and credit on the two (or more) account.Account nameDr. Cr.III. Types of Accounts（账户类型）1. Asset accountsAssetsDr Cr(+) (-)Ending balances2. Liability accountsLiabilitiesDr Cr(-) (+)Ending balances3. Owner’s equity accountLiabilitiesDr Cr(-) (+)Ending balances4. Revenue and expense accountsRevenue ExpenseDr Cr Dr Cr(-) (+) (+) (-)As an example: Mr. S. Smith invested $4, 000 to open his counseling practice.Cash Capital4,000 4,000Bought office furniture from Robinson Furniture Company on account $2,000.Office furniture Accounts payable2,000 2,000IV. The Double-entry Accounting System and Single-entry System（复式记账和单式记账）Double-entry accounting system means that the amounts of debit and credit entries must be equal when accounts record every business transactions.The features of double-entry accounting system1. Debits are always entered on the left side of an account and credits on the right side.2. For every transaction, there must be at least one debit and one credit.3. Debits must always equal credits for each transaction.Single-entry systemSingle-entry system is similar to a check book register and is characterized by the fact that there is only a single line entered in the account for each transaction.V. Accounting Entry（会计分录）Accounting Entry Format:DateDebit Account…………………….amountCredit Account………………….amountExplanationA accounting entry involves a three-step process:1.Identify which accounts are involved.2.For each account, determine if it is increased or decreased.3.For each account, determine by how much it has changed.For example,Mr. S. Smith invested $4, 000 to open his counseling practice.Cash 4,000Mr. S. Smith, Capital 4,000To record invest 4,000 cash open the business.Bought office furniture from Robinson Furniture Company on account, $2,000.Office Furniture 2,000Accounts Payable 2,000To record buy office furniture $2,000 on account.Unit 4 THE ACCOUNTING PROCESSLearning Objective:After studying this unit, you should be able to :1. Understand how to collect economic information2. Explain the accounting cycle3. Understand the journals and ledgers4. Explain the trial balanceI. Accounting Cycle（会计周期）During each accounting year, a sequence of accounting procedures called the accounting cycle is completed.Complete accounting cycle includes the following eight steps:Step 1 Transactions are analyzed on the basis of business documents known as source documents and are recorded in either the general journal or the special journals;Step 2 Information is transferred (posted) from the journal to ledger accounts;Step 3 A trial balance is prepared from the accounts balance in the ledger to prove the equality of debits and credits;Step 4 Adjusting entries are made to bring the balances of some accounts to their proper amounts for matching principle;Step 5 Preparing an adjusted trial balance , proving again the equality of debits and credits in the ledger account;Step 6 Making closing entries, journalizing and posting them into ledger accounts and closing all revenue and expense accounts;Step 7 Preparing an post-closing trial balance;Step 8 Preparing income statement and balance sheet based on the balance in the ledger account.II. Journals（日记账）In a western accounting system, the information about each business transaction is initially recorded in an accounting record called a Journal.1. Types of journalsGeneral Journal（普通日记账）The simplest type of journal is called a general journal. It has only two money columns, one for debits and the other for credits; it may be used for all types of transaction.Special Journals（特殊日记账）Special journals are designed as a simple way to record a single type of frequently occurring transaction. such as sales, purchases, cash receipts and cash payments journals.Sales journal2. Usefulness of using journals1. The journal shows all information about a transaction in one place and also provides an explanation of the transaction;2. The journal provides a chronological record of in the life of a business;3. The use of a journal helps to prevent errors .III. Ledgers（分类账）The complete set of accounts for a business entity is called a ledger. They may be grouped into general ledger and subsidiary ledger.1. General Ledger（总分类账）The general ledger is the book used to list all the accounts established by an organization.General ledgerAccount: Cash Account No.1012. Subsidiary Ledger（辅助分类账）Further simplification of the general ledger is brought about by the use of subsidiary ledger.In practice, accounts payable and accounts receivable have subsidiary ledger.The Relation of the General and Subsidiary LedgersThe advantages of subsidiary ledgers1. Reduces ledger detail;2. Permits better division of labor;3. Permits a different sequence of accounts ;4. Permits better internal control.3. Posting transactionsPosting is the process of copying journal entry information from the journal to the ledger.The steps of posting1. Record the date and the amount of the entry in the account.2. Insert the number of the journal page in the posting reference column of the account.3. Insert the ledger account number in the posting reference column of the journal.VI. The Trial Balance（试算平衡表）The trial balance is a worksheet on which you list all general ledger accounts and debit or credit balance.ABC Co. LTD.Trial BalanceSeptember 30, 2009Accounts names Debits CreditsCash $ 5,800Furniture 2,000Accounts Payable 2,000 Capital 4,000Sales 2,500Rent Expense 500Salaries Expense 200Totals $ 8,500 $ 8,500How to Prepare a Trial BalanceThe procedure is as follows:1. List account names in numerical order;2. Record balances of each account, entering debit balances in the left column and credit balances in the right column;3. Add the columns and record the totals;4. Compare the totals.2. Uses and Limitations of the Trial Balance Typical of such errors are:◆The entering of a debit as a credit or vice versa;◆Arithmetical mistakes in balancing accounts;Unit 5 Adjusting Entry and Closing ProcedureLearning Objective:After studying this unit, you should be able to :1. Explain the cash and accrual basis of accounting2. Understand the difference of cash basis and accrual basis of accounting3. Describe the types and characteristics of adjusting entries4. Prepare the closing entriesI. Basis of Accounting（会计基础）1. Periodic ReportingIn order to provide timely accounting information, the time-period concept divides the life of an enterprise into distinct and relatively short accounting periods.2. Cash Basis and Accrual Basis of Accounting（收付实现制和权责发生制）In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.In cash-basis accounting, however, the accountant does not record a transaction until cash is received or paid.The generally accepted accounting principles (GAAP) require that a business use the accrual basis.For example, in its first year of operations, Harris Co. earned $ 39,000 in revenues and received $ 33,000 cash from customers. The company incurred expenses of $ 22,500, but had not paid for $ 2,250 of them at year end.In addition, Harris prepaid $ 3,750 for expenses that would be incurred the next year.Calculate the first year’s net income under a cash basis and under an accrual basis.Cash basis:Revenues (cash receipts) $33,000Expenses (cash payments)(22,500-2,250+3,750) 24,000Net income $9,000Accrual basis:Revenues $39,000Expenses 22,500Net income $16,500Under the two basis of accounting, net income is different.II.Adjusting Entries（调整分录）Types of Adjusting Entries :1. Prepaid expenses2. Unearned revenues3. Unrecorded liabilities4. Unrecorded receivablesPrepaid expensesPayments that a company makes in advance for items normally charged to expense are known as prepaid expense.An example would be the payment of an insurance premium for 12 months.Assume that JB Service Company paid $ 2,400 premium on March 1 for one year's property insurance in advance.March 1,Prepaid Insurance 2,400Cash 2,400To record pay a year’s premium $2,400 in advance.At the end of March, 1/12 of $ 2,400 premium or $ 200 has expired or been used up during the year.March 31,Insurance Expense 200Prepaid Insurance 200To record apportion this month’s premium $200.Unearned revenuesAmounts received before the actual earning of revenues are known as unearned revenues.In the period in which goods or services are rendered, an adjusting entry is made to record the portion of the revenue earned during the period.On December 1, 2009, assume that JB Service Company collected in advance $2,000 from a customer for the service to be completed on January 31, 2010.December 1,Cash 2,000Advances on Service Revenue 2,000To record receive the revenue $2,000 in advance.On December 31, 2009, JB Service Company had already realized that half of service revenue;Advances on Service Revenue 1,000Service Revenue 1,000To record realized half revenue $1,000.Unrecorded liabilitiesAdjusting entries are required at the end of an accounting period to recognize any unrecorded liabilities in the proper period and to record the corresponding expenses.Assume that the employees' salaries in JB Service Company were paid up to December 29, the salaries of two days (December 30 and 31) were not paid to the employees.December 31:Salaries Expense 3,000Salaries Payable 3,000To record accrued salaries expense $3,000 at the end of the period. Unrecorded receivablesRevenues may be earned during the current period, but not yet billed to customers or recorded in the accounting records.On December 31, assume that JB Service Company has completed a half of service work. The total amount to be received when the work is completed will be $5,000.Accounts Receivable 2,500Service Revenue 5,000To record not receive the revenue $2, 500.Characteristics of adjusting entries◆Every adjusting entry involves the recognition of either revenue or expenses.◆Adjusting entries are based on the concepts of accrual accounting, not upon monthly bills or month-end transactions.III. Closing the accounts（结账）1 .Real and nominal accounts（真实与名义账户）Real accounts (assets, liabilities, and owners' equity) are permanent; they are not closed to a zero balance at the end of each accounting period.nominal accountsThese accounts (revenues, expenses, and dividends) are temporary; they are really just subcategories of Income Summary and are reduced to a zero balance through the closing process at the end of each accounting period.2. Purpose of closing entries（结账目的）At the end of an accounting period, an income statement is prepared.The revenue and expense accounts have served their purpose in determining the period's net income.3. Preparing the closing entries（准备结账）In short, the processes of closing the accounts include the following four steps:(1) Close revenues (credit balances) to income summary;(2) Close expenses (debit balances) to income summary;(3) Close income summary (the balance is net income or loss) to the owner‘s capital (or to retained earnings for corporations);(4) Close withdrawals (debit balance) to capital (or dividends to retained earnings for corporations).Closing entries for the revenue accountsClosing a revenue account means transferring its credit balance to the income summary account.Assume that the only revenue account in the JB Service Company, which had a credit balance of $12,500 at October 31.October 31,Service Revenue 12,500Income Summary 12,500To record close the revenue account.Closing Entry for the Revenue AccountService Revenue Income SummaryClosing entries for the expense accountsClosing an expense account means transferring its debit balance to the income summary account.Assume that there are four expense accounts in the ledger of JB Service Company. On October 31, the total amount of the debit balances for the four expense accounts is $10,000.Income Summary 10,000Advertising Expense 3,000Salaries Expense 4,000Telephone Expense 1,000Depreciation Expense 2,000To record close the expense account.Closing the income summary accountAt the end of accounting period, the balance of income summary account is then transferred to owner’s capital account for sole proprietorship and partnership. For the corporation, the balance of income summary account is transferred to the retained earnings account.From the above examples, we can see that the income summary account has a credit balance of $ 2,500.Income Summary 2,500John Braun, Capital 2,500To record close the income summary account.Closing the Income Summary AccountClosing the account of withdrawalsClosing the account of withdrawals means transferring its debit balance to the owner's capital account.Assume that the account of withdrawals for JB Service Company had a credit balance of $1,000 at October 31.October 31,John Braun, Capital 1,000John Braun, Withdrawals 1,000To record close the withdrawal account.Closing entries transfer the balances in the temporary (or nominal) accounts (revenue, expense, and dividend so on) to a balance sheet equity account. Closing the accounts is process that prepares the accounts for the next period.。
独立学院《会计英语》教材改革探讨
关Байду номын сангаас 词 ： 独 立学院
改革 教 材
会计英语
教 学
中图分类号 ： Ｇ ６ ４ ２ ． ０ 文献标识码： Ａ 文章编号 ： １ ０ ０ ４ — ４ ９ １ ４ （ ２ ｏ １ ３ ） ０ ８ — ２ ３ ３ — ０ ３ 研究背景和意义 独立 学院是普通高校按照新机制 、 新模式 ， 与社会力量合作 办学 、 进行本科教育的二级学院。 独立学 院的发展 弥补 了政府教 育经 费不 足 ，促进 了我 国高等教 育投 资主体的多元化和资金来 源的多样 化 ， 是近 １ ０年来 中国高 等教 育办学体制改革创新 的重 要成果 ， 为高等教育大众化做出了积极 贡献。 基 于独立学 院的办 学与生源的独特性 ，深入开展教育教 学改革 ，打造 自身办学特 色， 确保应用型人才 的办学方向 ， 势必 成为独立学院健康发展 的 关键 。 本文将主要 基于独立 学院办学 特色 和学生需求 两个角度 ， 对 目前市 面上 已有 的或类似 的课程教 材进 行 比较和分析 ，并结 合在独立 学院一线教学 的相关体验 和学生 反馈信息 ，对独立学 院会计英 语现有教材 中存在 的问题进行 了一系列的探讨 ，对于 新教材 的编写提 出了 自己的一些建议 。 二、 会计英语课程的特点 １ ． 会计英语课程简介 。 目前会计英语课程 主要作为财务管理 学、 会计 学专业 的指 定选修课 ， 在本 科 阶段第 五至第 六学期 （ 即 第 三学年 ） 开设 。 其教学 目的和任务 主要是在第一 、 二学年（ 非专 业） 综合英语和财会专业 核心课的基础上 ， 帮助学生熟悉会计学 相关术语 的英文表达 ，掌握在英语语 言环境下会计记 录的基本 书写规 范和模 式 ，了解 中外会计 准则 的不同及其在 中英文财务 报表 中的体现 ， 并进 一步提高学生 在 日常 工作 中听 、 说、 读、 写、 译等 方面的英语运用能力 ，为 日后在 国际化环境 中有效地开展 财会 工作 ， 无障碍进行交流与合作做好准备。 ２ ． 会计英语与其他近似课程 比较 。 目前我 国本科 阶段与会计 英语 相类 似的课程主要包括综合英语 、商务英语 、其他专业英 语、 会计双语教学以及国际会计等。了解会计英语 与相 近课程 的 区别 ， 有助 于进一步 明确 教学 目标 ， 有 效开展教学设计和教材编 写。 （ １ ） 会 计英 语与综合英语 。 对 比非专业领域 的综合英语课程 ， 会计英语 的特点突 出表现在 “ 专业” 两个字上 。即综合英语更多 强调学生在 日常生活 中英语语 言能力 的锻炼和提高 ，内容可能 覆盖工作 、 生活 、 娱乐等诸多方 面。而会计 英语则更多侧重在专 业领域或者特定工作环境 中具体英语 术语的掌握 。因此两 者在 教材内容选取上会有较 大的不 同。（ ２ ） 会 计英 语与商务英语 。当 今， 国际商务 日益频 繁 ， 各类 商务 英语 培训蓬勃发展 。尽管商务 英语 的内容主要侧重于商科 ，但 现有教材仍多 以一般商务活动 为主体 ， 内容涵盖市 场营销 、 人力资 源 、 贸易谈判 、 金融、 财务等 诸 多方面 ， 针对具体 财会 专业的 内容仍较为粗 略和浅 显 ， 无法满 足专业人士在一定 深度 上的需要 。 此外 ， 现有 商务英语课程 多围 绕商务场景或话题 ， 全面训练学生 的四会技 能 ， 尤其是 日常商务 交际 中的听 、 说 能力 。而会计英语首先强调相关术语 的掌握 ， 与 Ｊ 此 同时针对会计工作 的具体特点 ，对 个别技能又提 出了更高 的 要求 ， 例如 日常会计 记录的书写 、 财务报表资料的 阅读 以及 国内
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会计英语教案
教案标题：会计英语教案
教案目标：
1. 帮助学生掌握会计英语的基本词汇和表达方式。
2. 培养学生在会计领域进行英语交流和沟通的能力。
3. 提高学生的听、说、读、写技能，以便能够有效地理解和运用会计相关文献和资料。
教学重点：
1. 会计英语的基本词汇和表达方式。
2. 会计报表和财务分析的相关英语表达。
3. 会计实务中常见的英语交流和沟通技巧。
教学难点：
1. 听力和口语技能的培养，以便能够理解和运用会计英语。
2. 理解和运用会计报表和财务分析的相关英语表达。
教学准备：
1. 教材：会计英语学习教材。
2. 多媒体设备：投影仪、电脑等。
教学过程：
Step 1: 引入（5分钟）
- 向学生介绍课程内容和目标，并激发学生对会计英语学习的兴趣。
Step 2: 词汇学习（15分钟）
- 教授会计英语的基本词汇，如资产、负债、收入、支出等。
- 利用图片、示意图等辅助教学，帮助学生理解和记忆词汇。
Step 3: 会计报表和财务分析（20分钟）
- 介绍会计报表和财务分析的基本概念，并提供相关的英语表达。
- 分析并解释会计报表和财务分析中常见的英语术语和表达方式。
Step 4: 听说训练（20分钟）
- 播放相关会计英语的录音材料，要求学生听写并理解其中的内容。
- 组织学生进行对话练习，模拟会计实务中的英语交流场景。
Step 5: 阅读写作训练（20分钟）
- 分发相关的会计英语阅读材料，要求学生阅读并回答问题。
- 引导学生根据所学内容撰写会计英语的简单报告或总结。
Step 6: 总结和反馈（10分钟）
- 总结本节课所学内容，并对学生的表现给予积极的反馈。
- 鼓励学生继续学习和运用会计英语，并提供相关学习资源和建议。
教学延伸：
- 鼓励学生参加相关的会计英语培训课程或考试，提高其会计英语水平。
- 推荐学生阅读相关的会计英语文献和资料，扩大其专业知识和词汇量。
注：以上教案仅供参考，具体教学内容和时间安排可根据实际情况进行调整。