會(huì)計(jì)學(xué)專業(yè)英語課件

1、accounting english yang yaxi why do you take the course of accounting english? what are the learning objectives of accounting english? is accounting english difficult?suggestions for study previewing the text is very important. an english chinese dictionary of accounting，英漢雙解財(cái)會(huì)詞典，英漢雙解財(cái)會(huì)詞典，外語教學(xué)與研究出版社

2、，外語教學(xué)與研究出版社， 英英 p.h. collin, adrian joliffe 編，張煒等譯，編，張煒等譯，2002年年9月月第第1版版chapter 1accounting:the basis for decisionslearning objectives explain the definition of accounting; understand the basic function of accounting; ascertain the users of accounting information and know why they need the informati

3、on; 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. accounting 會(huì)計(jì)（學(xué)）會(huì)計(jì)（學(xué)） accountant 會(huì)計(jì)師會(huì)計(jì)師 bean counter 數(shù)豆子的人數(shù)豆子的人 different expressions ab

4、out “ 企業(yè)企業(yè)” in english businessenterprisefirm 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,

5、 with monetary unit as its main criterion. accounting: information for decision making the primary objective of accounting to provide information that is useful for making decisions.users of accounting informationexternal usersinternal usersusers of accounting informationinternal users of accounting

6、 information question: how to define internal users of accounting information? who are internal users of accounting information? which decisions made by the management ？internal users of accounting information owe 欠債欠債 owe to sb. 欠某人的債欠某人的債 meet = pay off 償還償還 mature = be due v.到期到期 maturity n.到期到期

7、inventory = stock 存貨存貨 expense 費(fèi)用費(fèi)用 revenue 收入收入 earnings = profits 利潤(rùn)利潤(rùn) plant 工廠，植物，機(jī)器設(shè)備工廠，植物，機(jī)器設(shè)備internal users of accounting information question: which decisions are to be made by internal users except for management?external users of accounting information question: how to define external users

8、 of accounting information? who are external users of accounting information? could the accountant provide accounting information to meet the needs of diverse users? who are the two primary external users of accounting information?external users of accounting information 課后自學(xué)課后自學(xué)p7第第1段段 question: wh

9、ich decisions are to be made by external users ?objective of external financial reporting what is the objective of external financial reporting? operation performance 經(jīng)營(yíng)成果經(jīng)營(yíng)成果 financial position 財(cái)務(wù)狀況財(cái)務(wù)狀況 cash flow 現(xiàn)金流現(xiàn)金流 return of investment 投資回收投資回收 return on investment 投資回報(bào)投資回報(bào) 課后自學(xué)課后自學(xué)p8第第2和第和第4段

10、段 練習(xí)：練習(xí)：p13 exercises 1types of accounting information financial accounting management accounting tax accountingfinancial accounting financial accounting information describes the financial position (財(cái)務(wù)狀況財(cái)務(wù)狀況), result of operation (經(jīng)營(yíng)成果經(jīng)營(yíng)成果), and cash flow (現(xiàn)金流現(xiàn)金流) of an economic entity. question: w

11、ho use the financial accounting information? income tax returns 納稅申報(bào)納稅申報(bào) prepare income tax returns編制納稅申報(bào)編制納稅申報(bào) general-purpose accounting information 通用會(huì)計(jì)通用會(huì)計(jì)信息信息 management accounting question: whats the purpose of management accounting? 課后自學(xué)課后自學(xué)p5第第5段段tax accounting question: what functions does

12、tax accounting encompass? confirm to/with 與與相一致相一致 minimize the tax burden 使稅負(fù)最小化使稅負(fù)最小化 private accountingpublic accounting accounting for governments and nonprofit organizationspublic accounting cpa (certified public accountants) cpa firm 普華永道普華永道(price waterhouse coopers，pwc) 安永安永(ernst&young，

13、e&y) 畢馬威畢馬威(kpmg) 德勤德勤(deloitte touche tohmatsu，dtt) 安達(dá)信安達(dá)信(arthur andersen)(已倒閉已倒閉) enron the primary services offered by cpa auditing income tax services management advisory (consultancy or consulting) servicesprivate accounting management accountants 管理會(huì)計(jì)師管理會(huì)計(jì)師 the institute of management acc

14、ountants（美國(guó)管理會(huì)計(jì)師協(xié)會(huì)美國(guó)管理會(huì)計(jì)師協(xié)會(huì) ，簡(jiǎn)稱，簡(jiǎn)稱ima ） certified management accountant (美國(guó)注冊(cè)美國(guó)注冊(cè)管理會(huì)計(jì)師，簡(jiǎn)稱管理會(huì)計(jì)師，簡(jiǎn)稱cma) controller 總會(huì)計(jì)師，會(huì)計(jì)主管總會(huì)計(jì)師，會(huì)計(jì)主管 treasurer 財(cái)務(wù)主管財(cái)務(wù)主管 cfo what are the responsibilities of accountants at the private business?the responsibilities of accountants at the private business recording transa

15、ctions and preparing financial statements design of accounting system cost accounting internal control and auditingaccounting for governments and nonprofit organizationsaccounting ethic accountants have a significant responsibility to the public. why? ethics are beliefs that distinguish right from w

16、rong. they are accepted standards of good and bad behavior. many professional organization have codes of ethics or professional conduct that direct the activities of their members. aicpas code of professional conduct chinese certified public accountants code of professional ethics questions 1. what

17、is accounting? 2. what are the three types of accounting information? 3. whats the difference between accounting and bookkeeping? 4. how do accountants perform their work?questions 5. define the internal and external users of accounting information. 6. identify at least five types of managers who ar

18、e internal users of accounting information. 7. explain how does each group of information users apply accounting information.questions 8. what are the three broad areas in the fields of accounting? 9. what are their difference? 10. why are professional ethics crucial in accounting? 11. what are the

19、three forms of business organizations?chapter 2theoretical frameworkunderliying financial accountinglearning objectives know the conceptual framework for financial reporting know the qualitative characteristics of accounting information describe the elements of financial statements understand the ba

20、sic assumptions and the basic principles of accounting learn the accounting terms in this chapter and use them in the translation task.accounting theory what does accounting theory consist of ? where do they come from?nature of a theoretical framework (conceptual framework)definition of a conceptual

21、 framework the conceptual framework is a coherent system of interrelated objectives and fundamentals that is expected to lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and reporting. enhance the understandability and comparability of financi

22、al reporting solve the new and emerging practical problems contribute to the development and application of accounting standards roles of a conceptual framework 美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)(fasb)發(fā)布的系發(fā)布的系列概念公告是迄今為止最完整、最系統(tǒng)的列概念公告是迄今為止最完整、最系統(tǒng)的概念框架研究成果。概念框架研究成果。established in 1973.supported by the financial ac

23、counting foundation（財(cái)務(wù)會(huì)計(jì)基金（財(cái)務(wù)會(huì)計(jì)基金 ）.seven full-time, independent voting members serving for 10 years.members not required to be cpas. statement of financial accounting concepts, sfac, 財(cái)務(wù)會(huì)計(jì)概念公告財(cái)務(wù)會(huì)計(jì)概念公告 statement of financial accounting standards, sfass, 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告 interpretation of the sfass, 財(cái)

24、務(wù)會(huì)計(jì)準(zhǔn)則財(cái)務(wù)會(huì)計(jì)準(zhǔn)則解釋解釋美國(guó)財(cái)務(wù)會(huì)計(jì)概念公告一覽表美國(guó)財(cái)務(wù)會(huì)計(jì)概念公告一覽表 sfac no.1 objectives of financial reporting by business enterprise sfac no.2 qualitative characteristics of accounting information sfac no.3 elements of financial statements of business enterprise（被（被sfac no.6取代）取代） sfac no.4 objectives of financial reportin

25、g by nonbusiness organization sfac no.5 recognition and measurement in financial statement of business enterprise sfac no.6 elements of financial statements（取代（取代sfac no.3和部分修訂和部分修訂 sfac no.62） sfac no.7 using cash flow information and present value in accounting measurements（對(duì)（對(duì)sfac no.5第第67段進(jìn)行修訂）段

26、進(jìn)行修訂） it is expected to serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the provision of evenhanded financial and related information that is useful in assisting capital and other markets to function efficiently in allocating scarce

27、resources in the economy.former is international accounting standards committee ( iasc,國(guó)際會(huì)計(jì)準(zhǔn)則委國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)員會(huì))， established in 1973 to narrow the range of differences in accounting standards.ias (international accounting standards )reorganized into iasb in 2001. ifrs (international financial reporting s

28、tandards )the new iasc structure ifrs foundation (ifrs基金會(huì)基金會(huì)) iasbifricinternational financial reporting interpretations committee（國(guó)際財(cái)務(wù)報(bào)告解釋委員會(huì)）（國(guó)際財(cái)務(wù)報(bào)告解釋委員會(huì)）framework for the preparation and presentation of financial statements it was approved by the iasc in april 1989 for publication in july 1989, a

29、nd adopted by the iasb in april 2001. objectives of financial reporting building blocks for the conceptual framework qualitative characteristics of accounting information and elements of financial statements a bridge between the first level and the second level recognition and measurement concepts r

30、ecognition 確認(rèn)確認(rèn) measurement 計(jì)量計(jì)量 accounting assumptions 會(huì)計(jì)假設(shè)會(huì)計(jì)假設(shè) accounting principles 會(huì)計(jì)原則會(huì)計(jì)原則 constraints 制約因素制約因素structure of conceptual frameworkfirst level: basic objectivessecond level: fundamental conceptssecond level: fundamental concepts qualitative characteristics of accounting information

31、figure 2-2 in p16 hierarchy 等級(jí)制度等級(jí)制度 pervasive 普遍的普遍的 threshold 門檻、起點(diǎn)、開端門檻、起點(diǎn)、開端 criterion 評(píng)判的標(biāo)準(zhǔn)、尺度評(píng)判的標(biāo)準(zhǔn)、尺度relevance to be useful, information must be relevant to the decision-making needs of users. information has the quality of relevance when it influences the economic decisions of users by helpin

32、g them evaluate past, present or future events or confirming, or correcting, their past evaluations. elements of financial statements (sfac no.6) assets assets 這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式，即詞尾要有這個(gè)詞表示資產(chǎn)時(shí)一定要用復(fù)數(shù)形式，即詞尾要有 “s”。如果。如果不用復(fù)數(shù)形式，就成為不用復(fù)數(shù)形式，就成為“寶物，天賦、技能寶物，天賦、技能”的意思。的意思。 liabilities equity revenue expenses gai

33、ns losses elements of financial statements (framework for the preparation and presentation of financial statements, iasb)assetsliabilitiesequityincomeexpenses我國(guó)的企業(yè)會(huì)計(jì)準(zhǔn)則我國(guó)的企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則基本準(zhǔn)則對(duì)會(huì)計(jì)要素的規(guī)定對(duì)會(huì)計(jì)要素的規(guī)定 assets liabilities owners equity revenues expenses profitthird level: recognition and measurement c

34、oncepts basic assumptions basic principles constraintsbasic assumptionseach economic organization is an accounting entity and must be kept separate and distinct from its owners, creditors, and other entities.accounting entity assumption the business will remain in operation in the foreseeable future

35、. going concern assumptionall transactions should be measured in money form.it implies the stable-money-unit assumption.it makes the information reliable &comparable. money unit assumption the life of business should be divided into short ones of equal length.it makes it easier to make financial

36、 statements and satisfies theaccounting information users need ofknowing the current conditions of the business. periodicity assumptionquestions: 1. ( )are the preconditions of identifying, measuring, recording and reporting economic transactions. 2. ( ) assumption implies the life of business shoul

37、d be divided into short ones. 3.( ) assumes the business will continue for a quite long time. 4. ( ) limits the economic data in the accounting system to data related directly to the activities of the business. 5.( ) requires that money be used as the basic measuring unit . in fact ,it also implies

38、the ( ) assumption. accrual basis principle implies that revenue and expenses are recorded when they occurs but not when cash is received or paid.accrual basis principleall goods and services purchased by an enterprise are recordedat acquisition cost and appear on financial statement at cost. histor

39、ical cost principle historical cost 歷史成本歷史成本 replacement cost 重置成本重置成本 net realizable value 可變現(xiàn)凈值可變現(xiàn)凈值 current value 現(xiàn)值現(xiàn)值 fair value 公允價(jià)值公允價(jià)值accounting measurement bases mainly comprise:realization principleunder the realization principle, revenues should be recognized at the time goods are sold or

40、services are rendered. matching principleunder the matching principle, revenue for a period is matched with the expenses incurred in generating the revenue.full disclosure principlefinancial statements and their accompanying notes should contain all relevant information a reader needs to understand

41、the financial condition and performance of a business. cost benefit relationship materiality conservatismconstraintscost benefit relationshipaccountants should weigh the benefit derived from the information against the cost of providing that information. the benefits should exceed the costs.material

42、itythe word “materiality” refers to the relative importance of an item.accountants should consider the relative importance of any transactions.conservatismaccountants should be conservative in choosing the one that has the least favorable impact on net income when there are two or more alternative a

43、ccounting methods. questions: 1. ( ) implies accountants should be conservative in choosing the one that has the least favorable impact on net income when there are two or more alternative accounting methods. 2. under ( ), revenues should be recognized at the time goods are sold or services are rend

44、ered. 3. under ( ), when the business provides a service, makes a sale, or incurs an expense, the accountant must enter it into the journal, whether or not cash has been received or paid. 4.( ) requires financial statement should offer adequate information.case china security regulatory commission (

45、csrc) requires the listed companies disclose their annual reports within 4 months after the end date of each accounting period. a student major in accounting , argued, “ nowadays, timeliness is a vital characteristic of information. information provided 4 months later is useless because the situatio

46、n have changed greatly.” do you agree or not? why?the accounting regulation system in chinaaccountinglawnpcministry of financeaccountingstandards for business enterprisespecificstandardsbasicstandardenterpriseaccountingsystemapplying guide ofaccountingstandards basic standardconcepts framework of fi

47、nancial accounting (cf) function: conduct formulating specific standards我國(guó)的企業(yè)會(huì)計(jì)基本準(zhǔn)則我國(guó)的企業(yè)會(huì)計(jì)基本準(zhǔn)則general provisions 總則總則qualitative requirements of accounting information會(huì)計(jì)信會(huì)計(jì)信息質(zhì)量要求息質(zhì)量要求 assets 資產(chǎn)資產(chǎn)liabilities 負(fù)債負(fù)債owners equity 所有者權(quán)益所有者權(quán)益revenues 收入收入expenses 費(fèi)用費(fèi)用profit 利潤(rùn)利潤(rùn)accounting measurement 會(huì)計(jì)計(jì)量會(huì)

48、計(jì)計(jì)量financial reports 財(cái)務(wù)會(huì)計(jì)報(bào)告財(cái)務(wù)會(huì)計(jì)報(bào)告supplementary provision 附則附則 specific standardsgenerally acceptedaccounting principles (gaap) function: guidelines to govern the conduct of accountants securities and exchange commission (sec，美國(guó)證券交易委員會(huì)美國(guó)證券交易委員會(huì)) the federal agency that has authority to determine gaap

49、 for public companies whose stock is traded on stock exchange. in essence, the sec has acquiesced （默許）（默許）its role to to establish gaap to the fasb.financial accounting standards board (fasb，美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)，美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)) a private, not-for-profit organization. the fasb follows due process （充分程序充分程序 ）rule

50、s and seeks public input at various points in gaap development through “exposure drafts”.early standard settingevolution of standard-setting process1938 - 1959: committee on accounting procedures (cap) 會(huì)計(jì)程序委員會(huì)會(huì)計(jì)程序委員會(huì)1959 - 1973: accounting principles board (apb) 會(huì)計(jì)原則委員會(huì)會(huì)計(jì)原則委員會(huì)accounting research bul

51、letins and opinions 會(huì)計(jì)研究公告與意見會(huì)計(jì)研究公告與意見established in 1973.supported by the financial accounting foundation（財(cái)務(wù)會(huì)計(jì)基金（財(cái)務(wù)會(huì)計(jì)基金 ）.seven full-time, independent voting members serving for 10 years.members not required to be cpas. statement of financial accounting concepts, sfac, 財(cái)務(wù)會(huì)計(jì)概念公告財(cái)務(wù)會(huì)計(jì)概念公告 statement of

52、 financial accounting standards, sfass, 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告 interpretation of the sfass, 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則財(cái)務(wù)會(huì)計(jì)準(zhǔn)則解釋解釋fasbs standard-setting process identification of problem. the task force (專題研究組專題研究組 ). research and analysis. discussion memorandum (討論備忘錄討論備忘錄 ). public response. exposure draft (征求意見稿征求意見稿 ). pub

53、lic response. statement issued.former is international accounting standards committee ( iasc,國(guó)際會(huì)計(jì)準(zhǔn)則委國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)員會(huì))， established in 1973 to narrow the range of differences in accounting standards.ias(international accounting standards )reorganized into iasb in 2001. ifrs (international financial report

54、ing standards )the new iasc structure ifrs foundation (ifrs基金會(huì)基金會(huì)) iasbifric（國(guó)際財(cái)務(wù)報(bào)告解釋委員會(huì)）（國(guó)際財(cái)務(wù)報(bào)告解釋委員會(huì)）questions 1. the accounting elements include ( ), ( ), ( ), ( ) , ( ) and ( ). 2. net income is the ( ) of revenue over expenses for the accounting period. 3. what examples can you tell other studen

55、ts to help them understand what an accounting entity is ?game: have a guess each student should give an example of the qualitative characteristics of accounting information, basic assumptions , the basic principles or constrains of accounting but dont say the answer. then the rest of the class can g

56、uess. chapter 3accounting cyclelearning objectives understand the definition of accounting cycle; have a general idea of the complete accounting process; understand the rules of double-entry accounting; learn the accounting terms in this chapter and use them in the translation task. definition of ac

57、counting cyclethe sequence of accounting procedures used to record, classify, and summarize accounting information in financial reports at regular intervals and the procedures must be repeated in the same order during each accounting period.key words, phrases and special terms entry 分錄分錄 make an or

58、accounting entry closing entry 結(jié)賬分錄結(jié)賬分錄 contra entry 抵銷分錄抵銷分錄 adjusting entry 調(diào)整分錄調(diào)整分錄 entry price 入賬價(jià)格入賬價(jià)格 entry document 記賬憑證記賬憑證key words, phrases and special terms journalize 登記日記賬登記日記賬 journal 日記賬，序時(shí)賬日記賬，序時(shí)賬 journal entry 日記賬分錄日記賬分錄 cash journal 現(xiàn)金日記賬現(xiàn)金日記賬 post 過賬過賬 ledger accounts 分類賬分類賬 accou

59、nt 賬戶賬戶 an account is a record based on the items of accounting elements, representing an increase or a decrease and the result of those items. trial balance 試算平衡表試算平衡表steps of the accounting cycle1.analyze 1.analyze transactionstransactions2.journalize2.journalize3.post3.post6.prepare financial 6.p

60、repare financial statementsstatements5.close 5.close 4.adjust4.adjustsource documentsjournal entry ledger accountstrial balanceincome statement accountsbalance sheet income statementetc the mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more account