会计英语省公共课一等奖全国赛课获奖课件.pptx

专业英语专业英语崔凌云崔凌云1第1页一、一、Contents内容内容1.An Introduction to Accounting 会计总论会计总论2.Recording Transactions 统计经济业务统计经济业务3.Adjusting the Accounts,Preparing the Statements,and Completing the Accounting Cycle 账项调整、报账项调整、报 表编制以及会计循环完成表编制以及会计循环完成2第2页Contents内容内容4.Accounting for Merchandising Enterprises商品流通企业会计商品流通企业会计5.Accounting for Cash,Temporary Investments,and Receivables现金、短期投资和应收款项现金、短期投资和应收款项6.Inventories and Cost of Goods Sold存货与销售成本存货与销售成本3第3页Contents内容内容7.Long-term Assets:Investments,Fixed Assets,Natural Resources and Intangible Assets长久资产：长久资产：投资、固定资产、自然资源和无形资投资、固定资产、自然资源和无形资产产8.Current and Long-term Liabilities流动负债与长久负债流动负债与长久负债4第4页Contents内容内容9.Owners Equity全部者权益全部者权益10.Statement of Cash Flows现金流现金流量表量表5第5页二、二、Requirements要求要求1.专业词汇专业词汇2.会计分录会计分录6第6页1）Account、Accounting&AccountantAccount：解释、说明；银行账户：解释、说明；银行账户 He gave me a full account of his plan.他把计划给我做了完整说明。他把计划给我做了完整说明。Id like to open a bank account.我我想开一个银行存款账户。想开一个银行存款账户。会计科目；账户会计科目；账户7第7页1）Account、Accounting&AccountantAccounting：会计、会计学：会计、会计学 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting.财务会计和管理会计是财务会计和管理会计是会计两个主要专门领域。会计两个主要专门领域。Accounting elements 会计要素会计要素8第8页1）Account、Accounting&AccountantAccountant：会计师、会计人员：会计师、会计人员 Certified Public Accountant 注册会计师（注册会计师（CPA）9第9页2）Assets、Liabilities&Owners EquityAsset：宝物、财富：宝物、财富 His leadership is a great asset to our team.他领导能力是我们队一大宝他领导能力是我们队一大宝贵财富。贵财富。Assets：资产：资产10第10页2）Assets、Liabilities&Owners EquityLiability：责任、义务：责任、义务 Liability to pay taxes 纳税义务纳税义务Liabilities：负债、债务：负债、债务Owners equity：全部者权益：全部者权益11第11页3）Debit&CreditDebit：借方：借方 Debt：债务债务 National Debt 国债国债Credit：信用、名望：信用、名望 A man of high credit 极有名望人极有名望人 赊账；贷方赊账；贷方 Credit sales 赊销赊销12第12页4）Current assets&Current liabilitiesCurrent：通用；当今：通用；当今 Current money 通货通货 流动流动 Current assets：流动资产：流动资产 Current liabilities：流动负债：流动负债 活期活期 Current account 活期存款活期存款13第13页5）Receivable&PayableAccounts receivable：应收账款：应收账款Accounts payable：应付账款：应付账款Notes receivable：应收票据：应收票据Notes payable：应付票据：应付票据Prepaid：预付：预付 Prepaid expenses 预付费用预付费用14第14页会计分录会计分录A business paid a$1200 premium（保险费（保险费）on April 1 for one years insurance in advance.Dr.Prepaid Expenses Prepaid Insurance 1200Cr.Cash 120015第15页三、三、others其它其它作业作业平时成绩占期末总成绩平时成绩占期末总成绩10%16第16页1 An Introduction to AccountingAccounting is an Information system 会计是信息系统会计是信息系统Forms of Organization 企业组织形式企业组织形式The Framework for the Preparation and Presentation of Financial Statements 财务报表编财务报表编报框架报框架17第17页1 An Introduction to AccountingUnderstanding of Financial Statements 了解财务报表了解财务报表Accounting and its Profession：会计职业会计职业Accounting Elements&Equation：会计要素和会计恒等式：会计要素和会计恒等式Ethics：道德规范：道德规范18第18页Accounting is an Information SystemDecision MakingEconomicEventsReportsExhibit 1-1Identify MeasureRecordSummarize Report 19第19页Users：使用者使用者Investors：Creditors：Government：Labour Unions：General Public：投资者投资者债权人债权人政府政府工会工会公众公众20第20页数据图表数据图表GraphDiagramChart 饼图：饼图：pie chart 柱形图：柱形图：bar chart 流程图：流程图：flow chart Table：表格：表格21第21页Forms of OrganizationSole Proprietorship：独资企业：独资企业Partnership：合作企业合作企业Corporation：企业企业22第22页四大会计师事务所四大会计师事务所Arthur Andersen 安达信安达信 Coopers&Lybrand 永道永道 Deloitte&Touche 德勤德勤 Ernst&Young 安永安永 KPMG Peat Marwich 毕马威毕马威 Price Waterhouse 普华普华 23第23页企业企业Company Co.Corporation Corp.Incorporation Inc.Company limited Co.Ltd.FirmEnterpriseJoint venture24第24页企业企业Shareholder Board of directors the BoardChairman of the BoardPresidentGeneral manager/CEOStaff 25第25页GAAPGenerally accepted accounting principle公认会计标准公认会计标准26第26页IASCAustraliaCanadaFranceGermanyJapanMexico澳大利亚澳大利亚加拿大加拿大法国法国德国德国日本日本墨西哥墨西哥27第27页IASCThe NetherlandsThe United Kingdom and IrelandThe United States荷兰荷兰英国英国美国美国28第28页Background背景背景IASB：The International Accounting Standards Board 国际会计准则理事会国际会计准则理事会FASB：Financial Accounting Standards Board 财务会计准则委员会财务会计准则委员会29第29页The framework1.Objectives of financial statements and underlying assumptions2.Qualitative characteristics of financial statements30第30页The framework3.Elements of financial statements4.Concepts of capital and capital maintenance31第31页Exhibit 1-2-Business Entity PrincipleEach entity must keep accounting records and prepare reports that are distinct from those of the owner and any other entity.Also known as the Separate Entity Principle32第32页Exhibit 1-2-Objectivity PrincipleTransactions must be recorded based on independent,unbiased,and verifiable evidence33第33页Exhibit 1-2-Cost principleAll transactions are recorded based on the cash amount received or paid.Also known as the Historical Cost Principle34第34页Exhibit 1-2-Going Concern PrincipleUsers of financial statements assume that the records reflect the business is going to continue its operations as opposed to being closed or sold unless information is provided to the contrary.Also called the Continuing Concern Principle35第35页Exhibit 1-2-Monetary Unit PrincipleTransactions are recorded based on a common currency and not adjusted for changes in value36第36页Exhibit 1-2-Time Period PrincipleAn entitys activities are divided into specific time periods,such as a year,and reported on that basis.Also known as the Periodicity Principle37第37页Exhibit 1-2-Revenue Recognition PrincipleRevenue and related expenses are recorded when realized regardless of when cash is actually received/paid.Also known as the Realization Principle38第38页Exhibit 1-2-Matching PrincipleRevenues and expenses must be allocated to the period in which they were actually created39第39页Exhibit 1-2-Full disclosure PrincipleFinancial statements(including the notes)must report all relevant information about the operations and financial position of the entity40第40页Exhibit 1-2-Consistency PrincipleAn entity must use the same accounting methods period after period so that the financial statements of succeeding periods will be comparable41第41页Exhibit 1-2-Materiality PrincipleAn amount may be ignored if its affect on the financial statements is not important to its users;also called cost-to-benefit constraint42第42页Exhibit 1-2-Conservatism PrincipleThe least optimistic estimate should be selected when two estimates of amounts to be received or paid are about equally likely;it is better to understate than overstate values43第43页The principle or concept that holds that an entity will remain in operation for the foreseeable future is the _A.going-concern concept B.stable-monetary-unit concept C.reliability principle D.cost principle 44第44页When risk or uncertainty exists,the preference for possible accounting measurement errors should be in the direction of understatement rather than overstatement of assets and income.45第45页Proprietorship：独资企业：独资企业Income Statement：损益表；利润表：损益表；利润表Statement of Owners Equity：全部者权益表全部者权益表 statement of retained earningsBalance Sheet：资产负债表：资产负债表Cash Flow Statement：现金流量表：现金流量表46第46页练习练习 P21-8If assets increase$80,000 during the period and owners equity decreases$16,000 during the period,liabilities must have _ A.increased$64,000 B.increased$96,000 C.decreased$64,000 D.decreased$96,00047第47页练习练习 P21-9The following information about the assets and liabilities at the end of 20*1 and 20*2 is given below:20*120*2Assets$75000$90000Liabilities360004500048第48页练习练习 P21-9If net income was$1500 and there were no withdrawals,how much did the owner invest?A.$4500 B.$6000 C.$45000 D.$4350049第49页练习练习 P24 E1-4Four different sole proprietorships,W,X,Y,and Z,show the same balance sheet data at the beginning and end of a year,exclusive of the amount of capital,are summarized as follows:50第50页练习练习 P24 E1-4Total assetsTotal liabilitiesBeginning of the year$275000$80000End of the year308500051第51页练习练习 P24 E1-4On the basis of the above data and the following additional information for the year,determine the net income(or loss)of each company for the year.(Suggestion:First determine the amount of increase or decrease in capital during the year.)52第52页练习练习 P24 E1-4Company W:The owner had made no additional investments in the business and no withdrawals from the businessCompany X:The owner had made no additional investments in the business but had withdrawn$2500053第53页练习练习 P24 E1-4Company Y:The owner had made an additional investment of$50,000 but had made no withdrawals.Company Z:The owner had made an additional investment of$48,000 and had withdrawn$35,000.54第54页Balance Sheet：资产负债表：资产负债表Assets are 1)probable future economic benefits 2)obtained or controlled by a particular entity as a result of 3)past transactions or events.55第55页Balance Sheet：资产负债表：资产负债表Tangible Assets：Cash、Accounts Receivable、Merchandise Inventory、Supplies、Equipment、Buildings、Machines.Intangible Assets：Patent、Trademarks、Copyrights.56第56页Balance Sheet：资产负债表：资产负债表Liabilities are 1)probable future sacrifices of economic benefits 2)arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of 3)past transactions or events.57第57页Balance Sheet：资产负债表：资产负债表Accounts Payable、Notes Payable、Salaries Payable、Taxes Payable、Interest Payable、Bonds Payable.58第58页Balance Sheet：资产负债表：资产负债表Equity is the residual interest in the assets that remains after deducting its liabilities.59第59页Balance Sheet：资产负债表：资产负债表Share Capital、Capital Surplus、Retained earningsNet assets60第60页Income Statement：损益表：损益表 Net income(Net loss)=Revenues Expenses61第61页Income Statement：损益表：损益表Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity,other than those relating to contributions from equity participants.62第62页Income Statement：损益表：损益表Revenues are inflows of cash or other properties in exchange for goods or services provided to customers as part of the central operations of the business.63第63页Revenues：收入：收入SalesRents earnedDividends receivedInterest earned64第64页Income Statement：损益表：损益表Expenses are decreases in economic benefits during an accounting period in the form of outflows or depletions of assets or incurrence of liabilities that result in decreases in equity,other than those relating to distributions to equity participants.65第65页Expenses：费用：费用SalariesUtilitiesRent66第66页Statement of Owners Equity：全部者权益表全部者权益表 Opening balance+Net income+Owners investment-Withdrawal Closing balance67第67页Exhibit 1-3DifferenceType of Business OrganizationSole ProprietorshipPartnershipCorporationEquity section on the balance sheet is called:Owners equityPartners equityShareholders equity68第68页Exhibit 1-3DifferenceType of Business OrganizationSole ProprietorshipPartnershipCorporationDistributions to owners are called?Withdrawals Withdrawals Dividends69第69页Exhibit 1-3DifferenceType of Business OrganizationSole ProprietorshipPartnershipCorporationWhen managers are also owners,their salaries are normally:Not an expense*Not an expense*An expense70第70页E1-1 Income StatementRevenues-Consulting revenue Rental revenueExpenses-Rent expense Salaries expense Net income-$240071第71页E1-1 Statement of Owners EquityCapital Dec 1+Investment during the month+net income$2400-withdrawalsCapital Dec 31$3180072第72页E1-1 Balance SheetAssets-Cash Supplies FurnitureLiabilities-Accounts payable Notes payable73第73页E1-1 Balance SheetOwners equity -Capital$3180074第74页Cash Flow Statement：现金流量表现金流量表Operating：经营：经营Investing：投资：投资Financing：融资：融资75第75页 ProfessionFinancial Accounting externalManagerial Accounting internalTax Accounting internalNot-for-profit Accounting：非盈利：非盈利机构会计机构会计76第76页Financial Statement preparationStatement analysisAuditingRegulatoryConsultingPlanningForensic accounting77第77页ManagerialGeneral accountingCost accountingBudgetingInternal auditingManagement consulting78第78页TaxationPreparationPlanningRegulatoryInvestigationsConsulting79第79页AccountingRelated LendersConsultantsAnalystsTradersManagersDirectorsUnderwritersPlanners 80第80页 ProfessionPrivate AccountantsPublic AccountantsGovernment Accountants81第81页 Accounting Elements&Equation Assets=Liabilities+Owners Equity82第82页 Net income(Net loss)=Revenues-Expenses83第83页Assets=Liabilities+Owners Equity+（Revenues-Expenses）+investments-withdrawals84第84页Example 1-2A.Hilary invested$50,000 cash into the business.She also invested$10,000 equipment.Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation$50,000$10,000$60,000 Investment85第85页Example 1-2B.She paid rent$1600 for the month.Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-1600-1600Expense86第86页Example 1-2C.She purchased$1 equipment on account.Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation+12,000+12,00087第87页Example 1-2D.She earned$revenue and received the cash.Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation+Revenue88第88页Example 1-2E.She earned$7000 revenue on account.Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation+7000+7000Revenue89第89页Example 1-2F.She paid$8000 cash to purchase equipment.Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-8000+800090第90页Example 1-2G.She paid the$2400 cash for salary.Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-2400-2400Expense91第91页Example 1-2H.She collected$5000 from her client.(see transaction E)Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation+5000-500092第92页Example 1-2I.She paid$1 cash for her account owed (see Transaction C)Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-12,000-12,00093第93页Example 1-2J.She withdrew$500 cash for personal use.Assets=Liabilities+Owners EquitycashAccounts receivableEquipment Accounts payablecapitalexplanation-500-500Withdrawals94第94页 EthicsIntegrityConfidentialityCompetenceObjectivity95第95页P20-1Which of the following statements is false?A.The partnership form of business organization protects the personal assets of the owners from creditors of the business.B.A proprietorship has a single owner.96第96页P20-1Which of the following statements is false?C.Accounting is the information system that measures business activities,processes that information into reports,and communicates the results to decision makersD.The FASB determines how accounting is practiced in the U.S.97第97页P20-2The primary objective of financial reporting is _ A.To present information in an ethical manner B.To provide information to the federal government C.To provide information useful for investment and lending decisions98第98页P20-2The primary objective of financial reporting is _ D.to provide information useful to managers in making daily decisions99第99页P20-4Which of the following statements is true?A.Revenues are assets because they represent economic benefits.B.Assets are economic resources that are expected to benefit future periods100第100页P20-4Which of the following statements is true?C.The accoun