会计英语大全备课讲稿.doc

(精)会计英语大全精品文档第一讲会计英语的常用术语1.account n.账，账目 a/c；账户e.g.T-account: T型账户；account payable应付账款 receivable 应收账款）；2.Accounting concepts 会计的基本前提1）accounting entity 会计主体；entity 实体，主体2）going concern 持续经营3）accounting period 会计分期 financial year/ fiscal year 会计年度（financial adj.财务的，金融的； fiscal adj.财政的）4）money measurement货币计量*权责发生制accrual basis.accrual n.本身是应计未付的意思，accrue v.应计未付，应计未收，e.g.accrued liabilities，应计未付负债3.Quality of accounting information 会计信息质量要求（1）可靠性reliability（2）相关性 relevance（3）可理解性 understandability（4）可比性comparability（5）实质重于形式 substance over form（6）重要性 materiality（7）谨慎性 prudence （8）及时性 timeliness 4.Elements of accounting会计要素1）Assets: 资产 current assets 流动资产cash and cash equivalents 现金及现金等价物 （bank deposit） inventory存货receivable应收账款prepaid expense 预付费用 non-current assets 固定资产property （land and building） 不动产, plant 厂房, equipment 设备 （PPE）e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2）Liabilities: 负债 funds provided by the creditors. creditor债权人，赊销方 current liabilities 当期负债 non-current liabilities 长期负债 total liabilitiesaccount payable应付账款 loan贷款 advance from customers 预收款bond债券（由政府发行, government bond /treasury bond政府债券，国库券） debenture债券 （由有限公司发行）3）Owners equity: 所有者权益 （Net assets）funds provided by the investors. Investor 投资者 paid in capital （contributed capital） 实收资本 shares /capital stock （u.s.） 股票retained earnings 留存收益 同时记住几个单词dividend 分红 beginning retained earnings ending retained earnings reserve 储备金 （资产重估储备金，股票溢价账户）e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4）Revenue: 收入sales revenue销售收入 interest revenue利息收入 rent revenue租金收入5）Expense: 费用cost of sales销售成本, wages expense工资费用 6）Profit （income, gain）:利润 net profit, net income 5.Financial statement 财务报表 1）balance sheet 资产负债表 2）income statement 利润表3）statement of retained earnings 所有者权益变动表4）cash flow statement 现金流量表6.Accounting cycle1）journal entries 日记账general journal总日记账general ledger总分类账 trial balance试算平衡表adjusting entries 调整分录 adjusted trial balance调整后的 试算平衡表 Financial statements 财务报表 closing entry 完结分录2）Dr.Debit 借 Cr.Credit 贷Double-entry system 复式记账7.Exercise 练习1）purchases of inventory in cash for RMB￥3,000 现金人民币3,000元购买存货Dr.inventory 3,000借：存货 3,000Cr.cash 3,000 贷：现金 3,0002）sales on account of US$10,000 赊销方式销售，收入10,000美元Dr.account receivable 10,000 借：应收账款 10,000 Cr.sales revenue 10,000 贷：销售收入 10,0003）paid RMB￥50,000 in salaries & wages 支付工资人民币50,000元Dr.wages & salaries expense 50,000 借：职工薪酬 50,000Cr.bank deposit 50,000 贷：银行存款 50,0004）cash sale of US$1,180 销售收入现金1,180美元Dr.cash 1,180 借：现金 1,180 Cr.sales revenue 1,180贷：销售收入1,1805）pre-paid insurance for US$12,000 预付保险费12,000美元Dr.prepaid insurance 12,000借：预付保险 12,000 Cr.bank deposit 12,000贷：银行存款 12,000第二讲存货1.Inventory n. 存货，库存（c.f.stock英式英语用法）常见词组 inventory turnover 存货周转率 inventory control 存货控制 beginning inventory初始存货 ending inventory 期末存货 take a physical inventory 盘库常见的存货形式： Type of businessType of inventoryMerchandising companyMerchandise inventory 商品存货Manufacturing companyRaw materials 原材料Work in process（WIP）（处在生产过程中的）在制品，半成品Finished goods成品2.Inventory valuation存货的价值计量cost n. 成本，费用 direct costs 直接成本 indirect costs 间接成本fixed costs 固定成本 cost accounting 成本会计v. 花费e.g. The office furniture of our company costs us $5,000. unit cost 单个成本 total cost 总成本 cost of sales （COS） = cost of goods sold（CGS）销货成本 sales revenue 销售收入 这两个词经常被放在一起做计算Lecture examples:A company sold 15 computers for US$1000 each. 某公司以1000美元一台的价格售出电脑共15台。Sales revenue: US$1,00015 = US$15,000 答疑编号811020101A company sold 15 computers costing US$800 each for total US$15,000.某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。cost of sales: US$80015 = US$12,000 Dr.bank deposit15,000借：银行存款15,000Cr.sales revenue 15,000贷：主营业务收入15,000Dr.cost of sales12,000 借：主营业务成本12,000 Cr.inventory-computer12,000贷：库存商品电脑12,000答疑编号8110201023.初始成本计量 The inventory should be measured at cost. Cost includes the following:采购成本purchase（price） 运费freight 存储storing cost 保险费insurance 税费tax 装卸费 loading and unloading coste.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB￥410 each. RMB￥300 of freight were also paid. Dr. printer82,300Cr. bank deposit 82,300借：固定资产打印机82300贷：银行存款823004.发出存货的成本计量Specific identification 个别计价法 unit cost no. of unit = total costWeighted average 加权平均法unitUnit cost （$）Total cost （$）Unit soldBeginning inventory, May 150010.005,000any 1000 units among 1800Purchase, May 780010.508,400Purchase, May 2030011.003,300Purchase, May 2620011.202,240Goods available for sale180018,9401800 10.52 18,940 Cost of goods sold 100010.5210.521,000=10,520Ending inventory, May 3080018,94010,520 = 8,420答疑编号811020103Moving average 移动平均法First-in, First-out （FIFO） 先进先出法 unitUnit cost（$）Total cost（$）Unit soldBeginning inventory, May 150010.005,000500Purchase, May 780010.508,400800 Purchase, May 2030011.003,300200 out of 300Purchase, May 2620011.202,240Goods available for sale180018,940First 1500 units Cost of goods sold 1500（500$10.00）+（800$10.50）+ （200$11.00）=15,600Ending inventory, May 3030018,94015,600=3,340答疑编号8110201045.期末存货的计量 ending inventory Lower of cost or market rule （LCM rule） 成本与市场孰低法Cost 成本 market value （fair value） 公允价值 carrying value账面成本 net realizable value可变现净值estimated sale price估计售价related costs and tax估计销售费用和税金* contract price合同价格 sales price销售价格 存货跌价准备的计提 Dr. management costDr. management cost-loss on market price decline of inventories资产减值损失Cr. reserve for market price decline of inventories 存货跌价准备Lecture example:If the original cost of the inventory held by ABC company was US$2,000, and its estimated total sale price would be $2,100 and other expense for the sales would be $200. The net realizable value for those inventory: US$1,900=$2,100-$200 Dr. management cost-loss on market price decline of inventories100Cr. reserve for market price decline of inventories100答疑编号811020105Lecture examples：At the beginning of the year, Linda company held 1500 desk lamps costing RMB￥50.00 each. During the year it purchased an additional 500 lamps for RMB￥55.00 each. The company sold 1800 units.You are required to compute the cost of goods sold and ending inventory and make the necessary journal entry for the business assuming FIFO method are use. By the end of the year, it was reported that the market price of this type of lamp has declined to RMB￥52.00 each. You are also required to prepare the necessary journal entry on December 31 for the company. 答疑编号811020106inventory purchase Dr：inventory27500 Cr：bank deposit 27500（500*55）inventory sales （FIFO method will be used to calculate the CGS）cost of goods sold（CGS）=1500*50+300*55=91500ending inventory=1500*50+500*55-91500=11000Dr：bank deposit*Cr.sales revenue*Dr：cost of sales91500 Cr. inventory-desk lamp91500reserve for market price decline of inventoriesnet realizable value=200*52=10400Dr: management cost-loss on market price decline of inventorie600（11000-10400）Cr. reserve for market price decline of inventories600第三讲固定资产授课内容和教学目标：该专题内容主要介绍常用的与固定资产有关的英文词汇、短语和经济业务描述。通过本章的教学使学生理解关于固定资产价值的计量、折旧等英文题目的理解，并进行常见的计算和会计处理。1.Non-current assetscurrent: adj. 流通的；当前的 current assets 流动资产 current liabilities 短期负债non-current：加否定前缀 non-current assets 固定资产 non-current liabilities 长期负债e.g.Assets are usually divided into current assets and non-current assets on the balance sheet.2.常见的固定资产building建筑物 plant厂房 machinery机械equipment设备 vehicles车辆 fixture固定设施3.固定资产的初始计量Acquisition cost购置成本 acquire v. 获得，取得 acquisition n.e.g.Our company acquired a famous local hotel for $105,000 in October.Acquisition cost includes some other necessary costs.purchase price买价 transportation cost运费 installation cost安装费用 tax税金等*historical cost：原始成本 Lecture examplee.g.ABC company purchased a piece of equipment with a list price（价目表价格）of RMB￥60,000 on January 1, 2008.The following cost was related to the equipment purchase: fright cost of ￥1,000 were incurred; a pollution-control device was compulsively required to be installed at a cost of ￥2,500; loading and unloading fee of ￥800.please calculate the acquisition cost of the equipment.答疑编号811030101List price ￥60,000freight costs 1,000pollution-control 2,500loading and unloading fee 800total Acquisition Cost ￥64,300fair value 公允价值 market value 市场价值 Lecture exampleEdison company owns a chain of restaurants.On January 1, 2008, the company acquired a restaurant from its competitor for $40,000.The fair value of the assets was assessed as following: the building had a market value of $35,000, the equipments had the fair value of $10,000 and the fixtures of $5,000.Q: whats the acquisition cost of each asset? Prepare a journal entry to record the acquisition.答疑编号811030102Total acquisition cost: $40,000 Total fair value of the acquired assets: $35,000$10,000$5,000$50,000Market Value Acquisition Costbuilding 35,000 28,000 40,000（35,00050,000）equipment 10,000 8,000 40,000（10,00050,000）fixture 5,000 4,000 40,000（5,00050,000） 50,000 40,000Dr.building 28,000Dr.equipment 8,000Dr.fixture 4,000 Cr.bank deposit 40,000借：固定资产建筑物28,000设备 8,000固定设施 4,000贷：银行存款 40,0004.Depreciation折旧 depreciation n. 折旧，损耗（有些资产）amortization 摊销（无形资产）accumulated depreciation 累积折旧 depreciation expense 折旧费用 depreciate v. depreciable adj. depreciation base折旧基数 historical cost of assets * book value /carrying value 账目价值（historical cost accumulated depreciation） estimated residual value/ estimated salvage value预计净残值 estimated adj. 预计的，估计的estimate v. 估计，判断，估价residual adj. 残留的，剩余的salvage n. 海上救助，海上打捞，从灾难中抢救出的财物，残留物，残余物* depreciable amount depreciation baseestimated residual value estimated useful life 预计使用年限（No.of years）/（No.of production units）useful life 使用寿命，使用年限 固定资产已提的减值准备 methods: a.straight-line method直线折旧法，平均年限法b.units of production method工作量法Accelerated depreciation 加速折旧法:c.double-declining balance method双倍余额递减法d.sum-of-the-years digits method年数总和法journal entry 与折旧有关的会计分录Dr.depreciation expense折旧费用Cr.accumulated depreciation累计折旧Lecture examples:1）Straight-line depreciation depreciable amount 可折旧金额 depreciation expense of each year（年折旧额）estimated useful life（year）尚可使用年限Leo company purchased a laundry equipment on Sept.1, 2007, for $60,000.The equipment has an estimated useful life of 5 years and an estimated residual value of $6,000.The company is comparing the use of the straight-line method and the units-of-production method to depreciate the asset.The equipment will be used to produce 10,000 units in the first two years and 20,000 units in the following three years.Please calculate the depreciation expense, the accumulated depreciation, and the book value of the equipment under both methods for each of the five years of the assets life.答疑编号811030103 *$60,000 cost; 5 year life; $6,000 residual valueDepreciation expense of each year in 5 years:（$60,000$6,000）5$10,800Year1 2345Depreciation expense10,80010,80010,80010,80010,800Historical cost60,00060,00060,00060,00060,000Accumulated depreciation10,80021,60032,40043,20054,000Book value49,20038,40027,60016,8006,000 2）Units of production depreciable amount depreciation expense/unit（每单位产品的折旧额）units production生产的产品产量Depreciation expense of each unit in 5 years:（$60,000$6,000）80,000$0.675Depreciation expense of each yeardepreciation expense of each unit No.of units produced in that year 答疑编号811030104Year1 2345Depreciation expense6,7506,75013,50013,50013,500Historical cost60,00060,00060,00060,00060,000Accumulated depreciation6,75013,50027,00040,50054,000Book value53,25046,50033,00019,5006,0003）Double-declining balance book value at start of period 期初账面价值double straight-line rate双倍折旧率 depreciation expense for that period当期折旧费用*book value（carrying value）账面价值 cost of asset资产的成本 accumulated depreciation累计折旧straight-line rate平均年限法折旧率 1no.of years（estimated useful life）折旧年限double straight-line rate 双倍余额法折旧率 2straight-line rate平均年限法折旧率4）Sum-of-the-years digits 年数总和法depreciable amount years left at beg.of period期初剩余使用年限sum of the years digits年数数位的总和第四讲常用会计科目的英文名称1.资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interestreceivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA ）2.负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Deposit received应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities3.所有者权益类 OWNERS EQUITY实收资本：Paid-in capital （paid-up）资本公积：Capital reserves盈余公积：Surplus reserves未确认投资损失：Unrealized investment losses未分配利润：Retained earnings after appropriation4.成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure5.损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入