金融会计英语.pptx

金融会计英语.pptx

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史史丽BasicBasicelementsofaccountingelementsofaccounting

（1）Assets:

Itemsofvalueownedbythebusiness.Forinstance,cash,inventory,buildings,equipment,receivables,securities,intangibles,suchasgoodwill.

（2）Liabilities：

Debtsthebusinessowestocreditorsandcreditorsclaimsontheassets,suchasnotespayable,accountspayable,bondspayable.Liabilitiesmayalsoincludecertaindeferreditems,suchasincometaxestobeallocatedandpaymentsdueonloansofmortgagesthatiswhattheorganizationowes.（3）Capital:

Theinterestoftheownersinanenterprise.Alsoknownasownersequity,thatistheinvestmentinanorganizationorbusinessbyitsownerorowners.TranslateTheFollowingTermsTranslateTheFollowingTermsIntoChinese.IntoChinese.1.entityconcept2.depreciation3.doubleentrysystem4.inventories5.stablemonetaryunit6.openingbalance7.currentasset8.financialreport货币贬值实体概念复式记账制存货（清单/报表）稳定的货币单位期初余额流动资产财务报告dualityconcept9.prepaidexpense10.cashflowstatement11.tangiblefixedasset12.managerialaccounting13.currentliability14.salesreturnandallowance15.financialposition16.soleproprietorship预付费用现金流量表，现金收支表有形固定资产管理会计流动负债销货退回及折让财务状况独资会计英语UnitOneBasicKnowledgeofAccountingUnitTwoCurrentAssetsUnitThreeLong-termAssetsUnitFourLiabilitiesUnitFiveOwnersEquity会计英语UnitSixRevenue&ExpenseUnitSevenFinancialStatementsUnitEightInterpretationsOfFinancialStatementsUnitNineCostAccounting&ManagementAccountingUnitTenAuditingUnitOneBasicKnowledgeofAccountingObjectives1.InSection1,studentsshouldunderstandthemeaningofeachaccountingprinciple.2.InSection2,studentsshouldunderstandthemeaningoftheaccountingelementsandtheaccountingequation.UnitOneBasicKnowledgeofAccounting3.InSection3,Taccountanddouble-entrysystemaredemonstrated.StudentsshouldknowthestructureofTaccountandunderstandhowtomakecorrectentriesbasedondouble-entrysystem.4.InSection4andSection5,studentsshouldlearntomakeentriesintheledgeraccounts,journalizetransactionsandpostthemtotheledgers.UnitOneBasicKnowledgeofAccountingNewWordsandExpressionsaccountingprincipleaccountingelementaccountingequationshareholderassetliabilityownersequity会计原则会计要素会计方程式（会计等式）n.股东n.资产n.负债所有者产权（资产净值）UnitOneBasicKnowledgeofAccountingrevenueexpenseaccountingperiodcashaccountsreceivableinventorynotespayablen.收益，收入n.费用会计核算期间n.现金应收账款n.存货应付票据UnitOneBasicKnowledgeofAccountingaccountspayablesalariespayableshareholdersequitycapitalledgerchartofaccountsledgeraccountprepaidinsurance应付账款应付工资股东权益n.资本n.总分类账会计科目表总账账户预付保险费UnitOneBasicKnowledgeofAccountingbankdeposit银行存款cashreceipt现金收入financialposition财务状况creditorn.债权人creditorsaccount债权人账户transactionn.经济业务Taccount丁字账户UnitOneBasicKnowledgeofAccountingaccountnumber账户编号debitn.&vt.借方；借记creditn.&vt.贷方；贷记entervt.登录，记账double-entrya.复式的，复式记账的entryn.分录suppliesexpense材料费用debitbalance借方余额UnitOneBasicKnowledgeofAccountingcreditbalance贷方余额miscellaneousexpense其他费用，杂项费用notespayable应付票据postingn.过账accountingcycle会计循环，会计周期journaln.日记账generaljournal普通日记账UnitOneBasicKnowledgeofAccountingjournalizingn.登日记账generalledger总账payrolln.工资表cashreceipts现金收入cashdisbursements现金支出salesonaccount赊销purchasesonaccount赊购adjustingandclosingentries调整及结账分录UnitOneBasicKnowledgeofAccountingUsefulExpressions*UsefulSentences1.Anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.会计实体是独立于其他企业的某一企业或团体，或某一企业的部门，以及作为独立经济单位的个人。

UnitOneBasicKnowledgeofAccounting2.Underthegoingconcernorcontinuityconcept,accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeablefuture.在持续经营假设下，会计人员假定企业在可以预见的将来持续经营。

UnitOneBasicKnowledgeofAccounting3.Inallbusinessfirms,revenuesandexpensesmaybemeasuredeitheroncashbasisoraccrualbasis.所有企业的收入和费用可以按收付实现制或权责发生制计量入账。

UnitOneBasicKnowledgeofAccounting4.Oneoftheprinciplesofaccountingisthatinformationisprovidedtoaclearlydefinedaccountingentity.会计的一个原则是会计信息应向某一特定的会计主体提供。

UnitOneBasicKnowledgeofAccounting5.Thecostprincipleisderived,inlargepart,fromtheprincipleofobjectivity.成本原则主要是在客观性原则的基础上发展而来的。

UnitOneBasicKnowledgeofAccounting6.Theprincipleofconsistencyimpliesthataparticularaccountingmethod,onceadopted,willnotbechangedfromperiod.一致性原则的含义是，一旦采用某种会计方法，以后各期就不能改变。

UnitOneBasicKnowledgeofAccounting7.Therelationshipamongassets,liabilities,andownersequitycanbeexpressedintheaccountingequation.资产、负债和所有者权益之间的关系可以用会计等式表示。

UnitOneBasicKnowledgeofAccounting8.Thetotalfigureforassetsalwaysequalsthetotalfigureforliabilitiesandownersequity.资产总额总是与负债和所有者权益总额相等。

UnitOneBasicKnowledgeofAccounting9.Foranaccount,theleftsideisthedebitsideandtherightsideisthecreditside.账户的左边是借方，右边的是贷方。

UnitOneBasicKnowledgeofAc