会计英语.ppt

SummaryofaccountingenglishLesson1lesson151Lesson1Generalintroduction2accounting vocabularyaccount帐目，帐户accounting会计学，会计（核算）accountant会计师Accountingsystem会计系统Accountingdepartment会计部门Accountfor核算Takesthintoaccount考虑Onaccount赊.分期付款3Account有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如：Idliketoopenabankaccount.我想开一个银行存款帐户accounting会计、会计学。例如：Accountingisaprocessofrecording,classifying，summarizingandinterpretingofthosebusinessactivitiesthatcanbeexpressedinmonetaryterms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。4Accountant会计师、会计人员。例如：AcertifiedpublicaccountantorCPA,asthetermisusuallyabbreviated,mustpassaseriesofexaminationsafterwhichheorshereceivesacertificate.注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。5isaninformationsystemthat.measuresbusinessactivities,processesinformation,municatesfinancialinformation.Accounting.6GroupsofUsersExternalusersInvestorsBankers and suppliersGovernment agenciesEmployeesOthersInternalusersManagers:directtheoperationtakechargeofend-productofaccounting7FieldsofAccountingFinancialaccountingManagementaccounting8TypesofaccountantsPrivateaccountant:particularbusinessfirmsalarybasisindustrialaccountant,enterpriseaccountantPublicaccountant:workindividuallyorwithinafirmonafeebasis(如CPA)Generalservices:auditing,taxation,managementadvisoryGovernmentalaccounting/non-profitaccountingworkonasalarybasis9TypesofaccountingCostaccountingTaxationaccountingBudgetaryaccountingAuditingSocialaccountingInternationalaccounting10PartnershipsCorporationsTypesofBusinessOrganizationsProprietorships11Lesson2GAAP12AccountingvocabularyMaterialn.材料,原料,物资,adj.物质的,重要的,实质性的materiality重要性，重要性Periodn.时期,学时adj.过去某段时期的periodicadj.周期的,定期的periodicityn.13Publiclyownedcorporation公开发行股票的公司publiccorporation/listedcompanyUnderlie成为的基础，在之下underlyingadj.在下面的,根本的,潜在的,商优先的underlyingdocumentsourcedocument原始凭证y14GAAPAccountingguidelines,formulatedbytheFinancialAccountingStandardsBoard,thatgovernhowaccountantsmeasure,process,andcommunicatefinancialinformation.15Fundamentalassumptionseconomicentitygoingconcernmonetaryunitperiodicity16TheStable-Monetary-UnitConcept：Thedollarspurchasingpowerisrelativelystable.TheGoingConcernConcept：TheentitywillcontinuetooperateinthefutureTheTimePeriodConceptItrequiresthataccountinginformationbereportedatregularintervals.(itinteractswiththerevenueprincipleandthematchingprinciple)17BasicprinciplesHistoricalcostRevenuerealizationMatchingConsistencyFulldisclosureObjectivityMaterialityIndustrypracticeconservatism18TheReliability(Objectivity)Principle:Informationmustbereasonablyaccurate.Informationmustreportwhatactuallyhappened.InformationmustbefreefrombiasIndividualswouldarriveatsimilarconclusionsusingsamedata.TheCostPrinciple:Assetsandservicesacquiredshouldberecordedattheiractualcost.19PublicSector(SEC)PrivateSector(FASB)PrivateSector(AICPA)(AAA)GAAPTheAuthorityUnderlyingAccounting20Lesson3Accountingsystem21AccountingvocabularyClaimn.(根据权利提出)要求,要求权,主张,要求而得到的东西vt.(根据权利)要求,认领,声称,主张claimagainstacompanyforcompensation要求公司赔偿Accrue自然增加,产生Ifyoukeepthemoneyinthesavingbank,interestaccrues.accruedinterestonbonds应计债券利息22AssetsAssets这个词表示资产时一定要用复数形式，即词尾要有“s”。如果不用复数形式，就成为“宝物，天赋、技能”的意思。例如：Assetsarepropertiesthatareownedandhavemonetaryvalues；forinstance，cash，inventory，buildings，equipment.资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。23Accountingelements-Liabilitiesliability的复数形式。它的意思是法律上的责任、义务。如liabilityforanaccident（肇事的责任）；liabilitytopaytaxes（纳税的义务）。只有其为复数形式liabilities时才表示负债、债务的意思。例如：Liabilitiesaretheobligationsordebtthatabusinessmustpayinmoneyorservicesatsometimeinthefuture.负债是指将来需用货币或服务偿还的债务或履行义务。24OwnVSOweOwn1.拥有Iownthehouseowner所有者ownership所有权，物主身份Oweowe sth to sb,owe sb sth,owe for sth欠，负债,heowehisfather$50.25Accountingelements-Ownersequity由owner(所有者、业主)和equity权益）构成为“业主权益”。例如：Ownersequityrepresentstheownersinterestinorclaimuponabusinessnetassetswhichisthedeferencebetweentheamountofassetsandtheamountofliabilities.业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。Ownersequityincludeownersinvestmentinabusinessandaccumulatedoperatingresultssincethebeginningoftheoperation.业主权益包括业主的投资以及企业自开业以来积累的经营成果。26Accountingelementsrevenue&expenseRevenuen.收入,国家的收入,税收revenueaccount收入帐户,营业收入帐户会计,收益帐,进款帐revenuecharge/revenueexpenditure营业支出Expensen.费用,开支expensebook费用帐簿expenseledger费用分类帐expenseaccount报销单expenditure account开支支出帐目27TransactionInaccounting,itisanyeventthataffectsthefinancialpositionofthebusinessandcanbereliablyrecorded28TheAccountingEquationEconomicResourcesClaimstoEconomicResourcesAssets=Liabilities+Owners Equity29Assets,liabilities&OwnersEquityAssetsItissomethingacompanyownswhichhasfutureeconomicvalue.LiabilitiesItissomethingacompanyowesOwnersEquityItiswhatsleftoftheassetsafterliabilitieshavebeendeducted(netassets)30Revenue&ExpenseRevenueareamountsreceivedortobereceivedfromcustomersforsalesofproductsorservices.expenses?Theyareamountsthathavebeenpaidorwillbepaidlaterforcoststhathavebeenincurredtoearnrevenue31Transactionsarerecordedwhenrevenuesareearnedorexpensesareincurred.Transactionsarerecordedwhencashispaidorcashisreceived.TheTwoBasesofAccounting:32AccountingPeriodInterimperiodstatementsmonthlyquarterlysemi-annuallyAccountingyear:Attheendofeachaccountingperiod,businesstransactionsaresummarizedandreportedtovarioususersfiscalyear33Lesson4Accountingcycle34Debitn.借方,借vt.记入借方debititem借项debitentry借方分录Debt债务如thenationaldebt（国债）。debtcapital借入资本debtmanagementpolicy债务管理政策debtorn.债务人debtorandcreditoraccount债权债务帐户Debit&credit35Debit&creditCredit n.信用、信誉、名声、名誉挂帐、赊帐，在簿记上就是“贷方”意思vt.相信,信任,把.归给creditaccount(客户购货的）赊购账；信用账户;credititems贷项;creditratingn.客户信贷分类oncredit赊帐creditsale赊卖,先售货后收款 Credible可信的,可靠的creditor债权人eg.creditorinvestor债权投资人36DoubleentryEntryn.登录,条目,进入,入口,商报关手续entryfee报名费;entryvisa入境签证复式记帐是会计学上的专有词汇。例如：Indoubleentryaccounting，whichisinalmostuniversaluse,thereareequaldebitandcreditentriesforeverytransaction.在复式记帐会计（几乎普遍使用）中，每笔交易的借方和贷方记入的数字相等。37Leger在簿记上是分类帐的意思，可以和其他词汇搭配，构成许多会计词汇。如ledgeraccounts（分类帐户）、generalledger（总分类帐）、subsidiaryledger（明细分类帐）等Ledgeraccountsareusedtorecordbusinesstransactionseffectonanaccountingentity.分类帐户被用来记录交易对会计主体的影响。Furthersimplificationofthegeneralledgerisbroughtaboutbytheuseofsubsidiaryledger.使用明细分类帐使总分类帐更加简化明了。38Journal流水帐，日记(帐)journalaccountJournalisev.写入日记,记入流水帐Inajournalentry,thedebitsandcreditsforgiventransactionarerecordedtogether,butwhenthetransactionisrecordedintheledger,thedebitsandcreditsareenteredindifferentaccounts.日记帐上记帐时，既定交易的借方和贷方一起被记录，但在分类帐记录中，一笔交易的借方和贷方进入不同的帐户中。Post邮政、投寄;过账;联系:从一处往另一处（含地点上的和账簿上的）39TheAccountingCycleTheaccountingcycleistheprocessbywhichaccountantspreparefinancialstatementsforanentityforaspecificperiodoftime.Foranewbusiness,beginbysettingupledgeraccounts.Foranestablishedbusiness,beginwithaccountbalancescarriedoverfromthepreviousperiod40assetaccountsCashNotesReceivableAccountsReceivablePrepaidExpensesLandBuildingEquipment41liabilityaccountsNotesPayableAccountsPayableAccruedLiabilities(forexpensesincurredbutnotpaid)Long-termLiabilities(bonds)42ownersequityaccountsCapitalorownersinterestinthebusinessWithdrawalsRevenuesExpenses43Double-EntryAccountingDoubleentrybookkeepingmeanstorecordthedualeffectsofeachbusinesstransaction.Assetsareontheleft(debit)side.LiabilitiesandEquityareontheright(credit)side.Double-entrysystemrequires:eachtransactionisrecordedwithaleastonedebitandonecredit,andtotaldebitsmustequaltotalcredits44T-accountAccount TitleCredit balanceCreditDebitRight SideLeft SideDebit balance45JournalsItisalistinchronologicalorderofallthetransactionsforabusiness.dateofthetransactiontitleoftheaccountdebitedtitleoftheaccountcreditedamountofthedebitandcreditdescriptionofthetransactiondollarsignsareomitted46LedgerItisadigestofallaccountsutilizedbyanentityduringanaccountingperiod.47PostingItisthetransferofinformationfromthejournaltotheappropriateaccountsintheledger.48AnalyzingandJournalizingRecordthefollowingtransactionsinjournalaccount,thenpostittodifferentindividualaccounts,andpresenttheeffectofthesetransactionontheaccountingequation.49Johnopenedhisownbusiness,namelyJohnCar.withinamonth,thebusinesshasthefollowingeventshappenedA.receivedcashof$25,000fromtheownerB.paid$700cashtopurchasesupplies.C.earnedrentalrevenueonaccount,$500D.purchasedonaccountofficefurnitureatacostof$60050E.receivedcashonaccount,$900F.paidcashonaccount,$250G.soldlandfor$12,000,whichwasthecostofthelandH.rentedautomobilesandreceivedcashof$680I.paidmonthlyofficerentof$80051ExerciseFortransactions52RequirementTransactionanalysisandjournalizationT-accountAccountingequation53DanielPeavyownsandoperatesanarchitecturalfirmcalledPeavyDesign.ThefollowingamountssummarizethefinancialpositionofhisbusinessonApril,30,2005.assets=liabilities+ownersequityCashReceivableLandaccou.payble23,6601,7203,24024,1005,40054Duringmay2005,thefollowingeventsoccurreda.Peavyreceived$12,000asagiftanddepositedthecashinthebusinessbankaccount.b.Paidoffthebeginningbalanceofaccountspayablec.Performedservicesforaclientandreceivedcashof$1,100d.Collectedcashfromacustomeron account,$750e.Purchasedsupplieson account,$720f.Consultedontheinteriordesignofamajorofficebuildingandbilledtheclientforservices,rendered,$5,00055g.Investedpersonalcashof$1,700inthebusinessh.Recordedthefollowingbusinessexpensesforthemonth:1.Paidofficerent,$1,2002.Paidadvertising,$660i.Soldsuppliestoanotherinteriordesignerfor$80cash,whichwasthecostofthesupplies.j.Withdrewcashof$4,000forpersonaluse.56Lesson5Accountingcycle257Advanceadj.前面的,预先的，预付(款项)贷款advancenote预付票据，advancepayment预付款，advancewages预付工资，advancesreceivedaccount预收款帐户 Ihavereceivedanadvancepayment.我已收到一笔预付款Advancedadj.高级的,年老的,先进的advancedcapitalistcountry发达的资本主义国家 58advance on朝.前进,向.推进advanceonapromissorynote期票信贷advanceon()revenue预收收入inadvance预先59Adjustadjustaccount调整帐目adjustaccounts复算,核算adjustingentry调整记录60Earnvt.赚,挣得,获得v.赚得,获得Earnedadj.挣得的earnedincome己获收益earnedinterest已获利息Earning所赚的钱,收入earningsofcapital资本收益61Unearnedadj.不劳而获的,自然得到的,不相称的,不应得的unearnedprofit未获利益,预收利益,递延利润unearnedrevenue未获收入62Contran.反对,相反adv.反对地,相反地contraaccount对方对销帐户,抵销科目contraentry对销,抵销记录63utilityn.效用,实用,功利,有用之物 Thestoredealsinobjectsofdomesticutility.那家商店出售家庭用品。公用事业;公用事业公司;公用事业公司股票 IfoundthatIhadforgottentopaythebillsforutilities.我发现忘了付水电及煤气的费用。adj.有多种用途的;通用的a utility knife多用途小刀公用事业的utility companies公用事业公司64AdjustingEntriesAssignrevenuetotheperiodearned.Assignexpensestotheperiodincurred.Bringrelatedassetandliabilityaccountsintocorrectbalance.prepaid(预付)cashtransactionoccursbeforeanexpenseorrevenueisrecordedaccrued（应计）expenseorrevenueisrecordedbeforethecashsettlement65AccountsinvolvedBalancesheetaccountsAssetsprepaid(insurance)accumulateddepreciationaccountsreceivableLiabilities(salaries/interest/utilities)payableunearned()revenueIncomestatementaccountsExpenses(n.+expense）(depreciation/insurance/commission/interest/utilities)expenseRevenue(n.+revenue)servicefeesearned/()revenue66AAccumulateddepreciationisacontraaccounttoplantassets.ContraAccountsAcontraaccounthasacompanionaccount.contraaccountsnormalbalanceisoppositethatofthecompanionaccount.67RequirementOpenaT-accountforeachaccountandrecordtheadjustmentsdirectlyintheaccounts.Recordeachadjustmentbyletter.Showeachaccountsadjustedbalance68TheaccountingrecordsofRandallRoberts,Architect,includethefollowingunadjustedbalancesatMarch31:AccountsReceivable$1,000;Supplies$600SalaryPayable$0UnearnedServiceRevenue$400ServiceRevenue$4,700SalaryExpense$1,200SuppliesExpense$069RobertsaccountantdevelopsthefollowingdatafortheMarch31adjustingentries:A.Servicerevenueaccrued,$2,000B.Unearnedservicerevenuethathasbeenearned,$200C.Suppliesonhand,$100D.Salaryowedtoemployee,$40070Lesson671Expirevi.1.满期届期(期限)终止MyleasewillexpireonSeptember30thofthisyear.我的租约今年九月三十日到期expiredappropriation过期的拨款expiredpatent有效期已满的专利expiredcost已耗成本(指过去所支付的一项资产成本，已不能再取得效益)Expiry/expiration date有效期限满期日终止日期72Temporarytemporaryaccount=nominalaccount短暂，虚帐户temporaryadvance临时预支，短期借款temporayincome暂时收入temporaryinvestment短期投资73Nominaladj.名义上的,有名无实的,名字的,nominalaccounts名义帐目,虚帐户nominalamount面额nominalassets名义资产nominalvalue票面价值，券面价值(金额等)微不足道的Theypayanominalfee.他们象征性地付一点费。74PermanentPermanent account 实帐户 永久帐户permanentassets永久性帐户，固定资产permanentcapitalownersequitypermanenteducation终身教育permanentincome长久性收入长久性收益75Offsetvt.1.补偿抵销 Thepayraisewillbeoffsetbyinflation.增加的工资会被通货膨胀所抵销 n.补偿抵销 Hehastooffsethissmallsalarybylivingeconomically.Offsetaccount抵销帐户76Withdrawvt.收回;取回;提取(+from/outof)The government withdraws worn out money from use.政府收回旧币使之不再流通。Withdrawal提款(存货)提货 It is not the banks policy to deduct interest on withdrawals.提款需扣除利息这并非是本银行的政策77Drawdrawacheck开一张支票drawachequeonabankfor100yuan向银行开一张一百元的支票Drawingaccount提款帐户(用于独资和合伙企业的一个暂记帐户)drawings提款(对独资业主和合伙人的支付)78Close结束终止结清(帐目)商定(交易)Ihaveclosedmyaccountatthatbank.我已关停了我在该银行的帐户。收盘Thecompanyssharesclosedhighyesterday.昨天该公司股票收盘价上扬closeanaccountwith与.结清帐目closeoff结帐79Closingn.结束结帐收盘closingbalance期终余额closingdate结帐日期截止日期closingentry结帐分录closinginventory期末存货closingprice收盘价格80Carryforwardv.发扬,结转【会】转次页，节转下页c/f.carrydownc/d.81Trial试验用的，试用的trial balance试算平衡表82Worksheetn.1.工作单;备忘录;(学生的)活页练习题2.【电脑】(软件)电子试算表中的工作底稿83TheAccountingWorkSheetAworksheetisamulti-columneddocumentusedbyaccountantstohelpmovedatafromthetrialbalancetothefinancialstatements.Purposeofworksheethelpsidentifytheaccountsthatneedadjustments84Completingtheaccountingcycleworksheetshowstheamountofnetincome/lossfortheperiodRecordingtheadjustingentries(postingaftertrialbalance)ClosingtheaccountsPost-closingtrialbalance&reversingentry85ClosingtheaccountsTogetstheaccountsreadyfornextperiodClosingconsistsofjournalizingandpostingtheclosingentriesAccountsinvolvedexpenses revenues income summary withdrawals86ClosingtheAccountsClosingtheaccountsistheendofperiodprocessthatpreparestheaccountsforrecordingtransactionsduringthenextperiod.87ClosingtheAccountsRevenuesandExpenseaccountsareclosedtoIncome Summary.IncomeSummaryisclosedtoCapital.WithdrawalsareclosedtoCapital.Inacorporation,DividendsareclosedtoRetained Earnings.88PermanentAccountsWhataccountsneverclose?AssetsLiabilitiesOwnersequityBalancesofpermanentaccountscarryforwardtothenextperiod.89RequiredPreparedtheadjustedtrialbalanceClosethenominalaccounts90ThetrialbalanceofSmokyMountainLodgeatDecember31,2005,andthedateneededforthemonth-endadjustmentsfollow:a.PrepaidinsurancestillinforceatDecember31,$600b.Suppliesusedduringthemonth,$600c.Depreciationforthemonth,$900d.AccruedadvertisingexpenseatDecember31,$300e.AccruedsalaryexpenseatDecember31,$100f.UnearnedservicerevenuestillunearnedatDecember31,$1,10091SmokyMountainLodgetrialbalanceDecember31,2005Cash.$12,200Accountsreceivable14,100Prepaidinsurance.3,100Supplies800Building.412,700Accumulateddepreciation.$311,600Accountspayable1,900Salarypayable.Unearnedservicerevenue.2,300RockyRivers,capital.125,000RockyRivers,withdrawals.2,900Servicerevenue7,900Salaryexpense.2,100Insuranceexpense.Depreciationexpense.Advertisingexpense800SuppliesexpenseTotal.$448,700$448,70092Lesson793Balance结存;结余ThebalanceonyouraccountisUS$5.你的帐户上余额为五美金。Balance brought forward/carried down Balance due所欠余额Wageincreasewasbalancedoffbyrisingcostofliving.增加的工资被上升的生活费用抵销balanceaccountswith与.结清帐目balanceexpenditurewithincome收支平衡balancesheetapproach资产负债表研究法94balancedadj.平稳的,安定的,和谐的Balanced