會計英語課件

1、Accounting EnglishJing ShutingFinancialAccountingManagement Department 課程內(nèi)容簡介 會計英語根據(jù)“應(yīng)用型本科人才”的教育理念而開設(shè)，各個專業(yè)在大學(xué)英語授課結(jié)束后，在第5個學(xué)期開設(shè)專業(yè)英語課程，使學(xué)生獲得用英語從事專業(yè)工作的基本能力。 本課程內(nèi)容主要包括會計的理論概述，會計信息的歸集與披露，會計要素，資產(chǎn)負(fù)債表、利潤表和現(xiàn)金流量表等基本財務(wù)報表以及分析，內(nèi)容為財務(wù)會計中應(yīng)知應(yīng)會的部分。課程結(jié)合實(shí)際案例，既吸收了西方會計理論與實(shí)務(wù)之精華，又符合我國會計發(fā)展的具體實(shí)踐。 授課主要內(nèi)容 會計理論基礎(chǔ) 會計定義、內(nèi)容；會計等式與會計

2、要素； T型賬戶，復(fù)式記賬；日記賬與分類賬。 會計要素 財務(wù)報表及報表分析 資產(chǎn)負(fù)債表；利潤表；現(xiàn)金流量表;財務(wù)報表分析資產(chǎn)收入負(fù)債費(fèi)用所有者權(quán)益利潤重點(diǎn)內(nèi) 容1.資產(chǎn)Assets2.負(fù)債Liabilities3.所有者權(quán)益Owners Equity4.收入Revenue5.成本與費(fèi)用Costs and Expenses6.利潤Profit會計報表及分析 S&A會計要素Accounting Elements理論部分Accounting Theory1.Accounting:Information for Decision Making2.Accounting Equation Double-e

3、ntry Accounting 1.Financial Statements2.Analyzing Financial Statement 授課主要內(nèi)容the definition of Accounting； T-account； Accounting cycle Contentsp2-5 教學(xué)總體目標(biāo)通過本課程的學(xué)習(xí)，主要目標(biāo)是讓財務(wù)管理專業(yè)的學(xué)生掌握會計的基本術(shù)語，能夠用英語表述會計概念及內(nèi)容，能夠讀懂并分析英文會計報表。掌握用英語做賬的實(shí)際操作能力，熟悉常用會計術(shù)語、符號。了解國際會計慣例、國內(nèi)外會計準(zhǔn)則不同之處?？己朔绞?聽寫、課堂表現(xiàn)、作業(yè)（30）書面考核： 閉卷考試（60）考勤（

4、10）總成績 參考書目張其秀.會計英語基礎(chǔ)會計. 2007 . 上海財經(jīng)大學(xué)出版社孫耀遠(yuǎn). 2007.財務(wù)會計英語 .外語教學(xué)與研究出版社勞倫斯，賴恩. 2003 .會計基礎(chǔ)（第九版）（英文） .上海：立信會計出版社于久洪. 2005. 會計英語. 北京:中國人民大學(xué)出版社General Introduction to AccountingPart OneChapter 1 General IntroductionThe users of accounting informationIntroduction of AccountingTypes of accounting informatio

5、n1.1 New Words accountant 會計人員 Accounting terms 會計術(shù)語 Monetary unit 貨幣計量 Financial position 財務(wù)狀況 criterion 評價的標(biāo)準(zhǔn) diverse adj. 多種多樣的 Enterprise / firm 企業(yè) creditor 債權(quán)人，債主，貸方 regulatory 監(jiān)管的，管制的 sales volume 銷量 obligation 債務(wù) merchandise 商品，貨物 inventory 存貨Key words1.2 What is the definition of Accounting?

6、Accounting Accounting is a “l(fā)anguage. It is widely used to describe all types of business activities.Accounting is an information system. It provides necessary information to the management and those outside the firm to aid them in their decision making.Accounting is designed to record, classify and

7、 summarize financial and other economic information about firms, and analyses and interprets its results with monetary unit as its main criterion.The primary objective of accounting is to provide information that is useful for decision making purposes.1.3 Whats the functions of accountingFunction of

8、 accountingRecord、 classify and summarizeAnalyses and InterpretsProvide information1.4 How the economic activities flow into the accounting process?1.5 Types of accounting informationTypes of accounting informationFinancial accounting informationRefers to information describing the financial resourc

9、es, obligations, and activities of an economic entity.It is used primarily by investors and creditors, also used by managers and in income tax returns.It often is called “general-purpose” accounting information.Management accounting informationIt is used to assist management in operating the busines

10、s, making types of managerial decisions. such as: set companys overall goals; evaluate the performance of department and individuals; decide where to introduce a new line of products. Tax accounting informationA special field within accounting.Tax planning is the most difficult and important aspect

11、of tax accounting.How to minimize the income tax burden in a legitimate way. It is quite complex.1.6The users of accounting information owners ,investors ,creditors ,suppliers, general public,customersInternal usersExternal usersManagement and employees of firms (managers, workers )1.7Objectives of

12、External Financial Reporting Accounting Elements Double-entry System, Accounting Equation T account, Ledger and Chart of AccountsChapter 21.1 Key words Relevant TermsAccounting equation 會計等式Accounting element 會計要素Double-entry system 復(fù)式記賬制T account T型賬戶Debit n.借方 vt.借記Credit n.貸方 vt.貸記Balance 余額Ledge

13、r n.總賬Chart of account 會計科目表First Level: Basic ObjectivesSecond Level: Fundamental ConceptsThird Level: Recognition and MeasurementBasic assumptionsBasic principlesConstraintsQualitative characteristicsBasic elements1.2 (Familiar with)Conceptual Framework for Financial Reporting First Level: Basic O

14、bjectivesWhat are the objectives of financial reportingSecond Level: Fundamental ConceptsSecond Level = Qualitative Characteristics and Basic ElementsSecond Level: Qualitative CharacteristicsFigure 2-2 Qualitative characteristics of accounting informationLiabilities 負(fù)債Assets 資產(chǎn)Equity 所有者權(quán)益Expenses 支

15、出Revenue 收入Net Income (or Net Loss)Second Level: ElementsAssets 資產(chǎn)Assets are economic resources that are owed or controlled by a business. Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. Current assets 流動資產(chǎn) Fixed assets 固定資產(chǎn)

16、 Intangible assets 無形資產(chǎn)Liability 負(fù)債Liabilities are debts of a business owed to suppliers, banks, etc. Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past tra

17、nsactions or events. Current liabilities 流動負(fù)債 Long term liabilities 長期負(fù)債Owners equity 所有者權(quán)益Owners equity is the net assets of a business. Residual interest in the assets of an entity that remains after deducting its liabilities. In a business enterprise, it is the owners interest. Capital 資本 Stockho

18、lders Equity 股東權(quán)益Revenue 收入Revenue is the increase in owners equity resulting from the sales of goods or services by the business. It constitutes the entitys ongoing major or central operations.Cash borrowed from a bank Revenue? Liability?Revenue helps increase owners equity .Expense 費(fèi)用Expenses are

19、the decrease in owners equity caused by the companys revenue-producing operations. Like revenues, expenses represent flows of resources during a period of time, but expenses are outflows whereas revenue if inflows.Profit 利潤 Net Income/Net LossProfit, often called net income. The result of matching r

20、evenue with expenses. When revenue exceeds expenses, net income occurs, otherwise net loss occurs.Revenue ExpenseProfitThey are opened at the beginning of an accounting period, and closed at the end of the period.In the accounting equation, they belong to owners equity .Temporary accountsRevenueExpe

21、nsesGainsLossesProfitSecond Level: ElementsAssetsLiabilitiesEquity“Moment in Time”“Period of Time”Third Level: Recognition and MeasurementASSUMPTIONSAccounting entityGoing concernMonetary unitPeriodicityPRINCIPLESHistorical costRevenue recognitionMatchingFull disclosureCONSTRAINTSCost-benefitMateria

22、lityIndustry practiceConservatismASSUMPTIONSAccounting entityGoing concernMonetary unitPeriodicityPRINCIPLESHistorical costRevenue recognitionMatchingFull disclosureCONSTRAINTSCost-benefitMaterialityIndustry practiceConservatismOBJECTIVES1. Useful in investment and credit decisions2. Useful in asses

23、sing future cash flows3. About enterprise resources, claims to resources, and changes in themELEMENTSAssets, Liabilities, and EquityRevenues , Expenses,profitFigure 2-1 Conceptual Framework for Financial ReportingFirst levelSecond levelThird levelQUALITATIVE CHARACTERISTICSRelevanceReliabilityCompar

24、abilityConsistency1.3 What are the mechanics of double-entry accounting 1. 4The accounting equationAssets = Liabilities + Owners equity +(Revenues Expenses)shows the basic relationship between the accounting elementsNet income (Net loss) = Revenues - ExpensesAssets=Liabilities + Owners EquityExamine

25、 the balance condition of the accounting equationAssume that a business owns assets of $ 10,000, borrows from creditor $2,000, and that the owner invests $8,000. The accounting equation would be: $10 000=$2 000+$8 000 Suppose that $1 600 in cash has been used to pay for a debt, the changed equation

26、would then be: $8 400=$400+$8 000Suppose again that the business has received $3 500 as an income, the accounting equation is : $11 900=$400+$11 500Transaction(會計事項)Debit sideCredit sideAccount TitletotaltotalBalanceBalanceDr.Cr.1.5 T accountDouble-entry Rules. Increases in assets are debited to ass

27、et accounts, decreases must be credited. Increases in liabilities and owners equity items are credited to liability and owners equity accounts, decreases be debited. . Revenues will eventually increase owners equity and are credited, decreases of revenue are debited . Expenses will eventually decrea

28、se owners equity and are debited in an expenses account, decreases are credited.EQUITIESDebit for DecreaseCredit for IncreaseREVENUESDebit for DecreaseCredit for IncreaseEXPENSESCredit for DecreaseDebit for IncreaseExpenses decrease owners equity.Revenues increase owners equity. Debit and Credit Rul

29、es EQUITIESDebit for DecreaseCredit for IncreaseJILL JONES, CAPITALDebit for DecreaseCredit for IncreaseJILL JONES, DRAWINGCredit for DecreaseDebit for IncreaseAn owners withdrawals decrease owners equity.An owners investments increase owners equity. Debit and Credit Rules Assets, Expenses Liabiliti

30、es, Owners equity, Revenue, ProfitDr. +(Increases)Cr. (Decreases)Dr. (Decreases)Cr. +(Increases)Entries in the T Account Balance Sheet Income Statement=+=-AssetLiabilityEquityRevenueExpenseDebitCreditDebits and Credits SummaryBasic Accounting EquationRelationship among the assets, liabilities and st

31、ockholders equity of a business: The equation must be in balance after every transaction. For every Debit there must be a Credit.Double-Entry System ExerciseAssetsLiabilitiesStockholders Equity=+1.Invested $32,000 cash and equipment valued at $14,000 in the business.+ 32,000+ 14,000+ 46,000Double-En

32、try System ExerciseAssetsLiabilitiesStockholders Equity=+2. Paid office rent of $600 for the month.- 600- 600 (expense)Double-Entry System ExerciseAssetsLiabilitiesStockholders Equity=+3. Received $3,200 advance on a management consulting engagement.+ 3,200+ 3,200Double-Entry System ExerciseAssetsLi

33、abilitiesStockholders Equity=+4. Received cash of $2,300 for services completed for Shuler Co.+ 2,300+ 2,300 (revenue)Double-Entry System ExerciseAssetsLiabilitiesStockholders Equity=+5. Purchased a computer for $6,100.+ 6,100- 6,100Double-Entry System ExerciseAssetsLiabilitiesStockholders Equity=+6

34、. Paid off liabilities of $7,000.- 7,000- 7,000AssetsLiabilitiesStockholders Equity=+7. Declared a cash dividend of $10,000.+ 10,000- 10,000Note that the accounting equation equality is maintained after recording each transaction.Double-Entry System ExerciseOwnership structure dictates the types of

35、accounts that are part of the equity section.Proprietorship or PartnershipCorporationCapital AccountDrawing AccountCommon StockAdditional Paid-in CapitalDividends DeclaredRetained EarningsOwnership StructureCorporation Ownership StructureStockholders EquityBalance SheetStatement of Retained Earnings

36、Net income or Net loss (Revenues less expenses)Income StatementDividendsRetained Earnings (Net income retained in business)Common Stock (Investment by stockholders)Account GroupAccount NameAccount Number1.Assets CashNotes ReceivableAccounts ReceivablesuppliesPrepaid InsuranceFurnitureEquipmentBuildi

37、ngLand1011051061251281301671711912.LiabilitiesNote PayableAccounts PayableSalaries PayableUnearned RevenueInterest Payable2012022052362213.Owners equityCapital Withdrawals(or Drawing)3013111.6 Chart of AccountsBalance Sheet Accounts4.RevenueRevenueSalesInterest Revenue4014115.Expenses Rent ExpensesS

38、alaries ExpensesSupplies ExpensesUtilities ExpensesBank Service Charge ExpensesDepreciation ExpenseAdvertising ExpenseMiscellaneous Expense 501502504506509510530Income Statement AccountsStockholders Equity1: Barones Repair Shop was started on May. Prepare a tabular analysis of the following transact

39、ions for the month of May.+10,0001.+10,000CashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+1. Stockholders invested $10,000 cash to start the repair shop.InvestmentAssetsLiabilitiesExercises +10,0001.+10,000 2. Purchased equipment for $5,000 cash.-5,0002.+5,000InvestmentStockholders Eq

40、uityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilities+10,0001.+10,000 3. Paid $400 cash for May office rent.-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained EarningsExpense+10,0001.+10,0

41、00-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,1004.+5,100 4. Received $5,100 from customers for repair service.Revenue+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableE

42、quipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,1004.+5,100 5. Paid dividends of $1,000 cash.-1,0005.-1,000+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,1004.+

43、5,100-1,0005.-1,000 6. Paid part-time employee salaries of $2,000.-2,0006.-2,000Expense+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,1004.+5,100-1,0005.-1,000-2,0006.-2,000Expense 7. Incurred $250 of advertising costs, on account.+250-2507.+10,0001.+10,000-5,0002.+5,000-4003.-400Stockholders EquityCashAccounts ReceivableEquipmentAccounts PayableCommon Stock+=+AssetsLiabilitiesRetained Earnings+5,10