会计英语课件市公开课一等奖省赛课微课金奖课件.pptx

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,2021/10/3,#,WELCOME!,Havent seen you for some time!,会计英语课件,第1页,1/115,罗定市中等职业技术学校,李金梅,会计英语,Accounting English,会计英语课件,第2页,2/115,Why do we learn Accounting English?,What are the learning objectives of Accounting English?,Is Accounting English difficult?,会计英语课件,第3页,3/115,Suggestions for study,Previewing the text is very important.,An English Chinese Dictionary of Accounting，英汉双解财会词典,会计英语课件,第4页,4/115,UNIT 1,An Introduction to Accounting,会计英语课件,第5页,5/115,Learning Objectives,Explain the definition of accounting;,Understand the basic function of accounting;,As certain the users of accounting information and know 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 in the translation task.,会计英语课件,第6页,6/115,Account 账户 asset account 资产账户,Accounting 会计（学）I majored in accounting.,Accountancy 会计工作、会计学,Accountant 会计师 I want to be an accountant.,Bean Counter 数豆子人,Different expressions about“企业”in English,Business,Enterprise,Firm,Company,Corporation,会计英语课件,第7页,7/115,Read Part I and answer the following questions:,1.Accounting is a special _ of business.2.What is the purpose of accounting?3.Who are the accounting,users,?（使用者)4.What are three,basic accounting elements,?,Step One,Lead in the new lesson,会计英语课件,第8页,8/115,1,、,What is Accounting,?,Accounting is a special _,of business.,language,会计是一个特殊商业用语。,会计英语课件,第9页,9/115,The purpose of accounting is to,provide,useful information,for,different users,in order to,make their decisions,.(,作出决定）,provide sth for sb.,为某人提供某物,Eg.Our school often provides delicious food for us.,in order to 目标/为了,Eg.We study hard in order to make a contribution to the society,2、,What is the purpose of the accounting?,会计英语课件,第10页,10/115,3、Users of Accounting Information,(会计信息使用者）,Owners,业主,managers,经理,creditors,债权人,governments agencies,政府机构,customers,用户,labor unions,工会,and competitors,对手,会计英语课件,第11页,11/115,Revenue 收入,Expenses 费用 Profits 利润,Assets 资产,Liabilities 负债Owners equity 业主权益/全部者权益,4、Three basic accounting elements,（会计三个基本要素）,They exist in every business entity.,4、Three basic accounting elements,（会计三个基本要素）,会计英语课件,第12页,12/115,5、Accounting equation,资产=负债 +全部者权益,equal,plus,minus,=,Assets,Liabilities,Owners equity,+,Assets-Liabilities=Owners equity,Net assets=Owners equity,=,+,-,会计英语课件,第13页,13/115,1、Express 表示,2、Equity are divided into liabilities and owners equity.,divide into,把.分成.,eg:We will,divide,the students,into,three groups.,3、the third can be,calculate(compute,),.计算出来,6、Useful expressions,4.,Under,the business entity,principle,在企业实体标准下,5、the accounting elements are,affected,（相互影响）,by each other.,6、The accounting equation must be in,balance,.(平衡）,会计英语课件,第14页,14/115,7、Read the phrases and text,8.,Do some exercises:,C to E or E to C,asset _ liability _,equity _ special language _,useful information_ make decision_,accounting element _,资产权益,尤其言语,会计要素,有用信息,作出决议,负债,会计英语课件,第15页,15/115,2.Complete the following sentences,.,1)Accounting is a _ _ of business.,2)The purpose of accounting is to provide _ to make _.,3)There are three basic accounting elements:_ _ and _.,4)At all times,the accounting equation must be in _.,5)Equities are divided into _ and _.,special language,useful information,decisions,assets liabilities,owners equity,balance,liabilities owners equity,会计英语课件,第16页,16/115,Step 4、Sum up:,1、The accounting purpose and,elements.,2、Users of Accounting Information.,会计英语课件,第17页,17/115,1.Finish B.Reading Part 1 EX.,1,and,2,2,.Read the text by heart,Step 5、Homework:,会计英语课件,第18页,18/115,UNIT ONE Financial Position and Accounting Equation,Financial position:economic resources belonging to a company and the claims (equities)against those resources at a point in time.,Economic resources=,equities,Economic resources=creditors equity,+owners equity,Accounting equation:,assets,=,liabilities,+,owners equity,会计英语课件,第19页,19/115,four types of transactions that affect owners equity,Owners investments,Owners,equity,revenues,Owners withdrawals,expenses,会计英语课件,第20页,20/115,Part 2,Accounting Process,会计英语课件,第21页,21/115,Step 1 Review,1.Who are the accounting users?,2.Whats the purpose of accounting?,3.What are the basic accounting elements?,会计英语课件,第22页,22/115,会计英语课件,第23页,23/115,The full form of accounting equation:,Assets=Liabilities+Owners Equity+Revenue-Expenses,会计英语课件,第24页,24/115,Owners equity,Definition:the residual interest in the assets of an entity that remains after deducting its liabilities.,Owners equity=assets liabilities,Owners equity=net assets,会计英语课件,第25页,25/115,Liabilities,Definition: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 transactions or events.,Kinds of liabilities:,current liabilities,and long-term liabilities,会计英语课件,第26页,26/115,Assets,Definition:probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events;economic resources owned by a business that are expected to benefit future operations.,Kinds of assets:,current assets,fixed assets and intangible assets,.,会计英语课件,第27页,27/115,Economic resources are referred to as assets and creditors equities are referred to as liabilities.,会计英语课件第28页,28/115,Equities:creditors equity and owners equity,会计英语课件,第29页,29/115,Current assets:cash,accounts receivable,inventories,Fixed assets:land,buildings,and equipment,Intangible assets:patent,trademark and brand name,copyright,franchise,会计英语课件,第30页,30/115,Current liabilities(流动负债）:accounts payable应付账款,salaries payable应付薪金,taxes payable应付税金,Long-term liabilities长久负债:bonds payable应付债,会计英语课件,第31页,31/115,CLASSROOM EXERCISES,Indicate below whether each account is an assets(,A,),liabilities(,L,),or a part of owners equity(,OE,).,Cash（）,Salaries Payable（）,Accounts Receivable（）,Johnson,Capital LandAccounts Payable（）,Supplies（）,Land（）,Supplies（）,OE,A,A,A,A,L,L,A,OE,A,A,A,A,L,L,A,会计英语课件,第32页,32/115,Classroom exercises:,1.Identify the following transactions by type of owners equity transaction by marking each as either an owners investment(,I,),owners withdrawal(,W,),revenue(,R,),expense(,E,)or not an owners equity transaction(,NOE,).,a.Received cash for providing a service.(,),b.Took assets out of business from a personal account.(,),C.Received cash from a customer previously billed for a service.(,),d.Transferred assets to the business from a personal account.(,),会计英语课件,第33页,33/115,e.Paid service station for gasoline.,f.Performed a service and received a promise of payment.,g.Paid cash to purchase equipment.,h.Paid cash to employee for services performed.,会计英语课件,第34页,34/115,Part 2 ILLUSTRATIVE TRANSACTIONS,Transactions,1.John begins his business by depositing$50,000 in a bank account in the name of Shannon Realty.(investment),Assets =Liabilities +Owners Equity,1,$50,000,$50,000,Bal,.,$50,000$50,000,会计英语课件,第35页,35/115,2.John purchases a lot for$10,000 and a small building on the lot for$25,000 with cash.(purchase of assets with cash),Assets =Liabilities +Owners Equity,$50,000,$50,000,2.+10,000(land),+25,000,(building),-35,000(cash),Bal.$50,000$50,000,会计英语课件,第36页,36/115,3.John buys some office supplies for,$500 on credit.(Purchase of assets by incurring a liability,),Assets =Liabilities +Owners Equity,$50,000,$50,000,3.,+$500(supplies),+,$500(accounts payable),Bal.$50,500$500$50,000,会计英语课件,第37页,37/115,4.John pays$200 of the$500 owed for the supplies.(payment of a liabilities),Assets =Liabilities +Owners Equity,$50,500$500,$50,000,-$200,(cash),-$200(accounts payable),Bal.$50,300$300$50,000,会计英语课件,第38页,38/115,5,.Shannon Realty sells a house and receives a commission in cash of$1,500.,Assets =Liabilities +Owners Equity,$50,300,$300,$50,000,5.,+$1,500,(cash)+,$1,500,(revenue,),Bal.$51,800$300$51,500,会计英语课件,第39页,39/115,6.John sells a house calling for a commission of$2,000,but John agrees to wait for the payment.(revenue on credit),Assets =Liabilities +Owners Equity,$51,800,$300,$51,500,$2,000,(accounts receivable,),$2,000,(revenue,),Bal.53,800$300$53,500,会计英语课件,第40页,40/115,7,.A few days later Shannon receives$1,000 from the client.,Assets =Liabilities +Owners Equity,$53,800,$300,$53,500,7.,+$1,000(cash),-$1,000(accounts receivable),bal.$53,800$300$53,500,会计英语课件,第41页,41/115,8.John Shannon pays$1,000 to rent some equipment for the office.,Assets =Liabilities +Owners Equity,$53,800,$300,$53,500,8,.,-$1,000(cash),-$1,000,(expense,),bal.$52,800$300$52,500,会计英语课件,第42页,42/115,9.John pays$400 in wages to a part-time helper.(expense),Assets =Liabilities +Owners Equity,$52,800$300$52,500,9.,-$400(cash),-$400(expense),Bal.$52,400$300$52,100,会计英语课件,第43页,43/115,10.John hasnt paid the bill of utility expense of$300.,Assets =Liabilities +Owners Equity,$52,400,$300$52,100,+$300(,accounts payable,)-$300(,expense,),Bal.$52,400$600$51,800,会计英语课件,第44页,44/115,11.John withdraws$600 in cash from Shannon Realty and deposits it in his personal account.,Assets =Liabilities +Owners Equity,$52,400$600$51,800,11,.-$600(cash),-$600(capital,),Ba.$51,800$600$51,200,会计英语课件,第45页,45/115,Classroom exercises,Charlene Rudek finished law school in June and immediately set up her own law practice.During the first month of operation she completed the following transactions:,1.Began the law practice by placing$2,000 in a bank account established for the business.,2.Purchased a law library for$900 cash.,3.Purchased office supplies for$400 on credit.,会计英语课件,第46页,46/115,4.Accepted$500 in cash for completing a contract.,5.Billed clients$1,950 for services rendered during the month.,6.Paid$200 of the amount owed for office supplies.,7.Received$1,250 in cash from one client who had been previously billed for services rendered.,8.Paid rent expense for the month in the amount of$1,200.,9.Withdrew$400 from the practice for personal use.,会计英语课件,第47页,47/115,On a sheet of paper,list the numbers 1 through 10,with columns for Assets,Liabilities,and Owners Equity.In the columns,indicate whether each transaction caused an increase(+),a decrease(-),or no change(NC)in assets,liabilities,and owners equity.,会计英语课件,第48页,48/115,During the month of April,Grissom Co.had the following transactions:,1.Paid salaries for April,$1,800.,2.Purchased equipment on credit,$3000.,3.Purchased supplies with cash,$100.,4.Additional investment by owner,$4,000.,会计英语课件,第49页,49/115,5.Paid for part of equipment previously purchased on credit,$1,000.,6.Received payment for services performed,$600.,7.Billed customers for services performed,$1,600.,8.Withdrew cash,$1,500.,会计英语课件,第50页,50/115,9.Received payment from customers billed previously,$300.,10.Received utility bill,$70.,.,会计英语课件,第51页,51/115,Part 3 Professional Ethics and Accounting Profession,会计英语课件,第52页,52/115,Professional Ethics and the Accounting Profession,Revisions:,1.Accounting equation,2.Use accounting equation to analyze the transactions.,会计英语课件,第53页,53/115,Accounting Profession,Ethics,Management Accounting,Public Accounting,Government and other Not-for-Profit Accounting,Accounting Education,会计英语课件,第54页,54/115,Ethics,Ethics is the application of a code of conduct to everyday life.It addresses the question of whether actions are good or bad,right or wrong.Ethics actions are the results of individual decisions and you are faced with many ethical situations every day.,会计英语课件,第55页,55/115,Management Accounting,an accountant who is employed by a business is said to be in management accounting.A small business may have only one person doing this work,though a medium-size or large company may have hundreds of accountants working under a chief accounting officer called a controller,treasurer,or financial vice president.,会计英语课件,第56页,56/115,Public Accounting,the field of public accounting offers services,in auditing,taxes,and management consulting,to the public for a fee.,会计英语课件,第57页,57/115,Government and Other Not-for-Profit Accounting,Agencies and departments at all levels of government hire accountants to prepare reports that officials can responsibly carry out their duties.,Not-for-Profit organizations are hospitals,colleges,universities,and foundations.,会计英语课件,第58页,58/115,Accounting Education,Training new accountants is a challenging and rewarding career,and today instructors of accounting are in great demand.in many schools holding the CPA,CMA,or CIA certificate will help and instructor to advance professionally.,会计英语课件,第59页,59/115,Part 4 Accounts,会计英语课件,第60页,60/115,Revisions,1.Professional ethics,2The classification of the accounting profession,会计英语课件,第61页,61/115,Accounts,Assets:,Cash,Notes Receivable,Accounts Receivable,Prepaid Expenses,Land,Buildings,Equipment,会计英语课件,第62页,62/115,Cash,Cash is the title of the account used to record increases and decreases in cash.Cash consists of money or any medium of exchange that a bank will accept at face value for deposit.,Cash:coins,currency,checks,postal and express money orders,money deposited in a bank or banks,cash on hand.,会计英语课件,第63页,63/115,Notes Receivable,A promissory note is a written promise to pay a definite sum of money at a fixed future date.Accounts due from others in the form of promissory notes are recorded in an account called Notes Receivable.,会计英语课件,第64页,64/115,Accounts Receivable,Accounts Receivable is incurred by Credit Sales,or Sales on Account.Credit sales increase Accounts Receivable.,会计英语课件,第65页,65/115,Prepaid Expenses,Prepaid Insurance,Office Supplies,Prepaid Rent,Store Supplies,Prepaid Taxes,会计英语课件,第66页,66/115,Land,Land account is used to record purchases of property to be used in the ordinary operations of the business.,会计英语课件,第67页,67/115,Buildings,Purchase of structures to be used in the business are recorded in an account called Buildings.,Although a building cannot be separated from the land it occupies,it is important to maintain separate accounts for the land and the buildings.,会计英语课件,第68页,68/115,Equipment,Office Equipment:desks,chairs,office machines,filing cabinets,and typewriters.,Store Equipment:cash registers counters,showcases,shelves,and similar items.,Machinery and Equipment:lathes,drill presses and other equipment.,Trucks and Automobiles.,会计英语课件,第69页,69/115,Part 6 Liability and Owners Equity,李海红,会计英语课件,第70页,70/115,Revisions,Assets:,Cash,Notes Receivable,Accounts Receivable,Prepaid Expenses,Land,Buildings,Equipment,会计英语课件,第71页,71/115,Liability,Notes Payable,Accounts Payable,Other Short-Term Liabilities,Long-term Liabilities,会计英语课件,第72页,72/115,Owners Equity,Capital Account,Withdrawals Account,Revenues and Expense,会计英语课件,第73页,73/115,Notes Payable,Notes Payable is the opposite of Notes Receivable.,It is used to record increases and decreases in promissory note amounts owed to creditors within the next year or operating cycle.,会计英语课件,第74页,74/115,Accounts Payable,Accounts Payable is the opposite of Accounts Receivable.It comes from Credit Purchase.,会计英语课件,第75页,75/115,Other S