实用会计英语unit.ppt

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,实用会计英语,/,Practical Accounting English,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,实用会计英语,Practical Accounting English,Unit,0,2,Accounting for Service Business,Goals,学习目标,1.Have general knowledge of service businesses and basic accounting cycle of service business.,2.Master the skills of accounting for service business.,2,-1,Guidance,学习指导,随着经济的发展，世界服务业产业占,GDP,的比重持续上升，在发展中国家达,60%,左右，在发达国家高达,70%,以上。服务业企业经营形式多样，行业分布广,(,包括交通运输、金融、旅游、广告、娱乐、电信、酒店、财会服务、软件与信息咨询等,),，营业规模较小，很多是小规模纳税人，其在会计核算上也根据自身的行业特点与其他企业有所不同。会计英语中，在对许多服务企业进行会计核算时，要掌握不拘泥于传统的对工业会计核算的模式的原则。,2,-,2,Contents,【,Unit,0,2,】,2,1,【,LESSON,】,SERVICE BUSINESS AND ITS ACCOUNTING CYCLE,【,LESSON,】,ACCOUNTING FOR SERVICING BUSINESS,Accounting for Service Business,0,2,2,-,3,L,ESSON1,SERVICE BUSINESS AND ITS ACCOUNTING CYCLE,GOAL,学习目标,Have general knowledge of service businesses and basic accounting cycle of service business,2,-,4,A.Look at the pictures and match them with the correct words in the box.,MODULE 1,学以致用,2,-,5,MODULE 1,学以致用,2,-,6,MODULE 2,手不释卷,1.Read the notepad(shown in Exhibit 2-1)that John put on Marys desk and discuss with your partner about“what is service business?”,1.,亲爱的玛丽：,服务企业为客户提供的是服务而不是产品。它所提供的“产品”是无形的。从事酒店服务的希尔顿、提供银行与金融理财服务的花旗集团、提供快递服务的联邦快递都是从事服务业经营的企业。,约翰,2,-,7,A.Reading material,MODULE 2,手不释卷,2.Read Exhibit 2-2 and remember the“basic accounting cycle of service business”.,2.,你好，我是玛丽，约翰刚刚给我一份服务企业的会计循环图，请您和我一起来学习吧！,输入：收集和分析原始凭证；,处理：普通日记账、总账、试算平衡、工作表,输出：资产负债表、利润表,2,-,8,B.Learn the new words and phrases in the passage and try to use them to make sentences.,New Words,intangible adj.(,指企业资产,),无形的,hospitality n.(,提供给客人的,),食宿招待,banking n.,银行业务,银行业,financial adj.,财政的,金融的,delivery n.,递,送交,Useful Expressions and,K,nowledge,1.source documents,原始凭证,2.General Journal(GJ),普通日记账，普通分录簿,3.General Ledgers(GL),总账,4.Trial balance(TB),试算平衡表,5.worksheet,工作表、计算表、工作底稿,worksheet,在会计核算中一般翻译成工作表或计算表；在审计工作中一般翻译成工作底稿。,2,-,9,MODULE 3,博学多才,A.Visit the relevant websites and learn some useful information.,1.Help your understanding,1.,服务企业会计核算与工商企业不同,服务企业行业分布广、营业规模较小、很多是小规模纳税人。会计英语里，通常要根据该企业自身的特点进行适合该企业的会计核算。不能泥于传统的对工商企业会计核算的模式的原则。,2,-,10,MODULE 3,博学多才,C.2010,世界,500,强前,30,强中的服务业企业,(Exhibit 2-3),2,-,11,MODULE 3,博学多才,2,-,12,L,ESSON2,ACCOUNTING FOR SERVICING BUSINESS,GOAL,学习目标,Journalize transactions in a two-column general journal,Post the transactions from the general journal to the general ledger,Make Trial Balance statement,2,-,13,A.Fill in the blanks with the proper Chinese translations,MODULE 1,学以致用,2,-,14,Chart of Accounts(COA)is a list of all accounts used by a business.Each account in the chart is assigned a unique identifier.,Mary,要为,Premier,广告公司做会计记账处理，她问,John,要来了该公司的会计科目表,(,见,Exhibit 2-4),。,Mary,请你帮她将,Premier,广告公司的英文会计科目表翻译成中文。请将会计科目的中文翻译写在下面表格右边的空白栏里。,MODULE 2,手不释卷,Mary,仔细阅读了,Premier,广告公司的会计科目表。她发现有些科目和她在中文会计里学过的工业企业会计核算不太一样。请阅读,Exhibit 2-5,的电子邮件，,John,对,Mary,的疑惑进行了解答。,亲爱的玛丽：,记录服务企业常规活动的收入账户一般叫做服务收入,(,或，服务费,),。在权责发生制下，服务收入账户记录一个公司在一定期间内赚得的酬金。,登记总账时所用的科目名称和科目号均取自该企业会计科目表。大部分服务企业很小，因而不需要像那些公开上市公司那样遵循严格的会计准则。,我希望这些信息对你有用！,约翰,A.Reading material,2,-,15,B.Learn the new words and phrases in the passage and try to use them to make sentences.,New Words,ordinary adj.,普通的,平常,account n.,账,账户,obtain vt.,获得,得到,;,买到,particular adj.,特定的,某一的,restrict vt.,限制,;,约束,Useful Expressions and,K,nowledge,1.service revenue,服务收入，劳务收入,2.accrual basis accounting,权责发生制,3.subject to,受,约束、制约,4.accounting standards,会计准则,5.public listed company,公开上市的公司,2,-,16,C.Work with your partner and learn to make journal entries,2,-,17,背景：,Mary,正在,John,的指导下为,Premier,广告公司,(Premier Advertising Co.),做普通日记账，同学们请您也和,Mary,一起学习吧！,经济业务：,Oct.2011,1 A.D.Brown invested$80,000 in cash into the advertising agency.,2 Purchased office equipment for$2,500 on credit and office supplies for$500 on credit.,5 Daltrymple Icecream Company was billed$1,700 for advertising services.,6 Paid the Oct.2nd s bill in full for the office equipment and office supplies.,9 Purchased motor vehicle for$16,000 in cash.,14 Paid staff$1,200 for work done.,17 Received bank cheque of$1,700 from Daltrymple Icecream Company.,21 Paid rent of$1,500 in cash for office premises.,23 Produced advertisement for Supreme Kitchens and be paid$600 in cash.,29 A.D.Brown withdrew$500 for personal expenses.,要求：,1.Work with your partner and try to understand how to record the transactions of service business in the General Journal,shown in Exhibit 2-6.,2,-,18,2.Record the remaining transactions in the following General Journal which is shown in Exhibit 2-7.,2,-,19,D.Work with your partner and learn to post the transactions from general journal to the general ledgers.,2,-,20,背景：,Mary,正在学习如何根据,General Journal,中的业务逐笔登记,General Ledger.,她已经登记,Premier,广告公司,2011,年,10,月,1,日至,17,日的业务,(,见,Exhibit 2-8.1,至,2-8.12),。,要求：,),请检查她登记的是否正确，并请您帮她登记从,21,日至,29,日的业务。,2,-,21,2,-,22,2,-,23,2,-,24,2,-,25,E.Work with your partner and try to make a Trial Balance statement for Premier Advertising Co.,2,-,26,要求：,请根据以上,Mary,所提供的信息，请为,Premier,广告公司编制,2011,年,10,月,30,日的试算平衡表，请见,Exhibit 2-9,。,F.Test your understanding,2,-,27,1.A trial balance might not balance because of(),A.A transaction might be missed.B.A transaction might be recorded twice.,C.A debit and credit entry might be swapped.,D.None of above.,2.On a trial balance(),A.The total of asset accounts equals the total of the liabilities and owners equity,accounts.,B.Only the expense and revenue account totals are listed.,C.The asset and revenue account totals equal the liability,expense,and equity account totals.,D.The total of asset and expense account balances equals the total of liability,revenue,and owners equity account balances.,E.None of the above.,3.Yugi enters into the following transactions in his first month of trading.What is the total entry to the credit side of the cash T account?(),(1)Buys goods for cash for$380.,(2)Pay$20 in sundry expenses.,(3)Makes$1,000 in sales.,(4)Receives a bank loan of$5,000.,(5)pays$2,600 for fixtures and fittings.,2,-,28,4.Andy had Accounts receivables of$4,500 at the start of 20X3.During the year,31st.Dec 20X3 he makes credit sales of$45,000 and receives cash of$46,500 from credit customers.What is the balance on the receivables account at 31st.Dec 20X3?(),A.$6,000 Dr B.$6,000 Cr C.$3,000 Dr D.$3,000 Cr,5.Mr Odd had$7,800 invested in his business at the start of the year.During the course of the year he took$3,100 cash out of the business for himself and also paid his wife,who did some secretarial work for the business,$500.The business overal profit for the year was$8,900.Mr odd also paid$350 for a new personal suit using the business cheque book during the year.What is the balance on the capital account at the end of the year?(),A.$12,750 B.$13,250 C.$13,600 D.$13,100,MODULE 3,博学多才,A.Help your understanding,1.Public Listed Company,西方国家常将上市公司叫做,public listed company,或直接用缩写,PLC,来表示这样的企业。企业上市一般用,listing,来表示,(,如，,listing on NYSE,在美国纽约证券上市,),。如果一个公司要改制成由公众持股，英语中一般用,go public floating,来表示。,2.,记账要以会计科目表为指导,服务企业通常有适合各自经营特点的,Chart of Accounts(,会计科目表,),，会计人员只要按照该企业提供的会计科目表来进行账务处理便可。以,Premier,广告公司为例，我们一般将,Office Supplies,作为当期损益计入管理费用账户，在,Premier,广告公司的,Chart of Accounts,中将其纳入资产范畴。像,Motor Vehicle,，,Office Equipment,这样的科目，我们一般归入,Fixed Assets,科目,(,固定资产,),，但,Premier,广告公司将这些资产科目逐一列出。,3.,记账要符合当地社会特点和习惯,各国情况不同，对于有些账务的处理也体现出地区差异。以工资为例：每个国家薪酬发放方式不同，我国一般每月发一次工资，加拿大和美国的很多企业两个星期发一次工资，英国的许多服务企业,(,如酒店、餐饮,),等多一个星期发一次工资，澳大利亚一般也是一个星期发一次工资。,所以，会计英语里计量工资的科目有时包括,Wages expense(,工资费用,),和,Wages,payable(or accrued wages)(,应付工资,),两个科目，前者属于,expense(,费用,),科目，后者属,于,current liability(,流动负债,),科目。,2,-,29,MODULE 3,博学多才,B.Sample Invoice for Service Business(shown in Exhibit 2-9),2,-,30,PROJECT 2,2,-,31,1.,背景介绍：,Better Copy Service,是一家影印公司。下面是该公司,2011,年,5,月,31,日的试算平衡表和该公司,2011,年,7,月份的经济业务。,任务：,(1),请根据,Better Copy Service,公司,2011,年,5,月,31,日的试算平衡表登记总账的期初余额；,(2),请登记该公司,2011,年,6,月的普通日记账；,(3),请根据普通日记账登记总账；,(4),编制,2011,年,6,月,30,日的试算平衡表。,经济业务与相关信息：,(1)The trial balance of R Xeroxs Better Copy Service as at May 31st,2011 was as follows(Exhibit 2-12):,2,-,32,(2)Business transactions for the month of June 2009,2011 June,5 Purchased photocopy supplies$150(Chq No.334),8 Cash fees for photocopying$50(Rec.No.445),10 Receipts from debtor$4,000(Rec.No.446),12 Billed customers for photocopying services$8,000(Inv 1211),14 Cash fees for photocopying$80(Rec.447),Paid fortnightly accounts:,Vehicle expense$250(Chq No.335),Wages$1,000(Chq No.336),Office expenses$310(Chq No.337),17 Paid$7,000 owing to creditors(Chq No.338),20 Purchased photocopy supplies$500(Inv No.2931),23 Cash fees for photocopying$110(Rec.No.448),24 Drawings by owner:,Cash$100(Chq No.339),Supplies$40(memo 12),27 Billed customers for photocopying services$7,800(Inv No.1212),28 Paid fortnightly accounts:,Vehicle expenses$210(Chq No.340),Wages$1,000(Chq No.341),Office expenses$290(Chq No.342),29 Purchased photocopy supplies$600(Inv No.304),30 Photocopying supplies used for the month$710(memo 13),2,-,33,要求与相关表格：,(1)Enter the opening balances from the trial balance as at June 1st,2011,into the appropriate general ledger accounts.,2,-,34,2,-,35,2,-,36,2,-,37,2,-,38,2,-,39,(2)Record the above transactions in the general journal.,2,-,40,(3)Post the transactions to the general ledger(,表格与要求,(1),相同,).,(4)Prepare a trial balance as at 30th June 2011.,2,-,41,2.,背景介绍：,S Bend,先生经营着,S Bend Plumbing,管道业务公司。下面是,S Bend Plumbing,公司,2012,年,1,月份发生的经济业务及部分会计账目。,任务：,(1),根据本期发生的业务登记普通日记账和总账，并编制未经期末账户调整的试算平衡表；,(2),进行期末账户调整，登记总账，并编制经期末账户调整后的试算平衡表；,(3),编制,2012,年,1,月份的期末资产负债表和利润表。,经济业务与相关信息：,Assets and liabilities as at January 1 2012,Accounts Payable$150,Cash at Bank$450,Motor Vehicle$7,200,Accounts Receivable$600,Stock of Materials$500,The following transactions relate to for the month of January 20X2:,2012,Jan 1 Paid 3 months rent in advance$600(Cheque No.6470),Purchased materials on credit$600(Inv No.8102),4 Paid petrol and oil etc$30(Cheque No.6471),10 Received$850 on completion of job(Rec No.331),11 Purchased materials for cash$900(Cheque No.6472),16 Received$400 on account from A Jones for job done in December(Rec No.332),18 Paid petrol and oil$80(Cheque No.6473),18 Purchased materials for$700 on credit(Inv No.8811),23 Received cash on completion of job$500(Rec No.333),29 Completed a major job for builder and presented account for$3,800(Inv No.411),30 Cashed a$300 cheque for personal use(Cheque No.6474),31 Paid creditor$200(Cheque No.6475),31 Received$500 from P Smith for a job one-quarter completed.The remaining three-quarters will be completed in February.,Additional Information,Jan 31 Unused materials on hand$450,Wages owing$300,2,-,42,要求与相关表格：,(a)Prepare General Journal entries for the above transactions(ignore any Balance day adjustments,post referencing and narrations),post to the General Ledger and then extract an unadjusted Trial Balance.,2,-,43,(b)Prepare the necessary General Journal entries for the balance day adjustments,post to the General Ledger and extract an adjusted Trial Balance.,2,-,44,2,-,45,2,-,46,2,-,47,2,-,48,2,-,49,2,-,50,(c)Prepare a profit report for the month of January and a Statement of Financial Position as at 31 January 2012.,2,-,51,The End,谢谢观看！,