高级会计学英文课件(20)
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会计英语培训资料(英文版)ppt(共29页)
► (1) unearned rent ► (2) tuition ► (3) annual retailer fee ► (4) premium ► (5) magazine subscriptions
► Accruals --------- are created by an unrecorded expense that has been incurred or an unrecorded revenue that has been earned.
► (1) supplies ► (2) prepaid insurance ► (3) prepaid advertising ► (4) prepaid interest
► ㈡ Deferred revenues (unearned revenue) → become revenues over time
► ㈢ Accrued expenses (accrued liabilities) →
► expense have been incurred but not recorded
► (1) accrued wages
► (2) accrued interest on notes payable
► (3) accrued taxes
► Current accounting period → ► ( cash received or paid )
( revenue or expense incurred ) ► →future accounting period ► ( revenue or expense incurred )
► The journal entries that bring the accounts up to gate at the end of the accounting period are called adjusting entries.
专业英语课件(会计专业)
A financial statement that shows the inflow and outflow of cash and cash equivalents over a period of time
The process of calculating and interpreting financial ratios to assess a company's performance, financial position, and liquidity
Understand and apply international accounting standards: Learners should gain a through understanding of international accounting standards and be able to apply them in practice
Enhance critical thinking and problem solving skills: Through the study of accounting professional English, learners should develop critical thinking and problem solving skills that are essential for success in the accounting field
The Learning Objectives of Accounting
Professional English
01
02
03
Develop language skills for effective communication: Learners should be able to communicate confidently and effectively in English, both orally and in writing, in accounting related contexts
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
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
《英文版基础会计学》PPT课件
When does REMM quit from a firm?
Seek different chance to maximize his own interests;
When we define human being as REMM, we have to solve the fundamental issue:
The value must be fundamental and the society could not go without;
Another way to explain: Darwinism;
Natural selection and the fittest survive;
6
The Nature of Firm
business;
DEB: the symbol of accounting science;
18
The Evolution of Accounting
From Bookkeeping to Financial Accounting
Capital market: accounting information is widely circulated;
Decision making: much more complicated;
Management Accounting is “invented”;
21
The Evolution of Accounting
From commodity market to capital market; The developing of capital market raises two
REMMs have to find efficient ways to develop and maintain trust;
Seek different chance to maximize his own interests;
When we define human being as REMM, we have to solve the fundamental issue:
The value must be fundamental and the society could not go without;
Another way to explain: Darwinism;
Natural selection and the fittest survive;
6
The Nature of Firm
business;
DEB: the symbol of accounting science;
18
The Evolution of Accounting
From Bookkeeping to Financial Accounting
Capital market: accounting information is widely circulated;
Decision making: much more complicated;
Management Accounting is “invented”;
21
The Evolution of Accounting
From commodity market to capital market; The developing of capital market raises two
REMMs have to find efficient ways to develop and maintain trust;
高财 英文 ppt
Consolidated Entity
Company S2
Profit (loss) that has not been realized through subsequent sales to third parties must be eliminated in the preparation of consolidated financial statements.
Slide 6-4
LO 4 Upstream and downstream sales.
Elimination of intercompany sales of goods
Group
Purchases 10
P Comp
Sales 15
S Comp
Sales 20
Downstream Sales
Elimination of intercompany sales of goods
Slide 6-1
6
Elimination of Unrealized Profit on Intercompany Sales of Inventory
Advanced Accounting, Fourth Edition
Slide 6-2
Learning Objectives
1. 2. 3. Describe the financial reporting objectives for intercompany sales of inventory. Determine the amount of intercompany profit, if any, to be eliminated from the consolidated statements. Understand the concept of eliminating 100% of intercompany profit not realized in transactions with outsiders, and know the authoritative position.
Company S2
Profit (loss) that has not been realized through subsequent sales to third parties must be eliminated in the preparation of consolidated financial statements.
Slide 6-4
LO 4 Upstream and downstream sales.
Elimination of intercompany sales of goods
Group
Purchases 10
P Comp
Sales 15
S Comp
Sales 20
Downstream Sales
Elimination of intercompany sales of goods
Slide 6-1
6
Elimination of Unrealized Profit on Intercompany Sales of Inventory
Advanced Accounting, Fourth Edition
Slide 6-2
Learning Objectives
1. 2. 3. Describe the financial reporting objectives for intercompany sales of inventory. Determine the amount of intercompany profit, if any, to be eliminated from the consolidated statements. Understand the concept of eliminating 100% of intercompany profit not realized in transactions with outsiders, and know the authoritative position.
《会计学专业英语》PPT课件
Accounting: Information for Decision Making
• The primary objective of accounting – to provide information that is useful for making decisions.
Users of Accounting Information
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
Suggestions for study
• Previewing the text is very important.
• 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》，外 语教学与研究出版社， [英] P.H. Collin, Adrian Joliffe 编，张炜等译，2002年9 月第1版
– Company – Corporation
Definition of Accounting
• Accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, and analyses and interprets its results, with monetary unit as its main criterion.
会计学专业英语课件
Accounting: Information for Decision Making
• The primary objective of accounting
– to provide information that is useful for making decisions.
Users of Accounting Information
CHAPTER 1
ACCOUNTING: THE BASIS FOR DECISIONS
Learning Objectives
• Explain the definition of accounting; • Understand the basic function of accounting; • Ascertain the users of accounting information
consulting) services
Private Accounting
• Management accountants 管理会计师
– The Institute of Management Accountants （美国管理会计师协会 ，简称IMA ）
– Certified Management Accountant (美国注册 管理会计师，简称CMA)
• Many professional organization have codes of ethics or professional conduct that direct the activities of their members.
– AICPA’s Code of Professional Conduct – Chinese Certified Public Accountants Code of Professional
会计学英文版ppt课件
managers and other users of its financial statements.The
accounts within the chart of accounts are numbered for use
as references.
Balance Sheet Accounts
accounts.
Prepare an unadjusted trial
balance and explain how it can be used to discover errors.
Using Accounts to Record Transactions
As a result,accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record.This record is
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Examples ——wages expense, rent expense, utilities expense, supplies expense, and miscellaneous expense.
A chart of accounts should meet the needs of a company’s
accounts within the chart of accounts are numbered for use
as references.
Balance Sheet Accounts
accounts.
Prepare an unadjusted trial
balance and explain how it can be used to discover errors.
Using Accounts to Record Transactions
As a result,accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record.This record is
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Examples ——wages expense, rent expense, utilities expense, supplies expense, and miscellaneous expense.
A chart of accounts should meet the needs of a company’s