会计英语1至10课.docx

会计英语1至10课.docx

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会计英语1至10课

会计英语1－10课

Text1AccountingandItsEnvironment

Developanaccountingvocabularyfordecisionmaking.Accountingisasystemformeasuring,processing,andcommunicatingfinancialinformation.Asthe“languageofbusiness,”accountinghelpsawiderangeofdecisionmakers.Accountingdatesbackstoancientcivilizations,butitsimportancetosocietyhasbeengreatestsincetheIndustrialrevolution.

Applyaccountingconceptsandprinciplestoanalyzebusinesstransactions.Thethreebasicformsofbusinessorganizationaretheproprietorship,thepartnership,andthecorporation.Whatevertheform,accountantsusetheentityconcepttokeepthebusiness’srecordsseparatefromthepersonalrecordsofthepeoplewhorunit.Accountantsatalllevelsmustbeethicaltoservetheirintendedpurpose.Generallyacceptedaccountingprinciples（GAAP）guideaccountantsintheirwork.Amongtheseguidelinesaretheentityconcept,thereliabilityprinciple,thecostprinciple,thegoing-concernconcept,andthestablemonetary-unitconcept.

Usetheaccountingequationtodescribeanorganization’sfinancialposition.Initsmostcommonform,theaccountingequationisAssets=Liabilities+Owner’sEquity.

Usetheaccountingequationtoanalyzebusinesstransactions.Transactionsaffectsabusiness’sassets,liabilities,andowner’sequity.Therefore,transactionsareanalyzedintermsoftheireffectontheaccountingequation.

Preparethefinancialstatements.Thefinancialstatementscommunicateinformationfordecisionmakingbytheentity’smanagers,owners,andcreditorsandbygovernmentagencies.Theincomestatementpresentsavideooftheentity’soperationsintermsofrevenuesearnedandexpensesincurredduringaspecificperiod.Totalrevenuesminustotalexpensesequalnetincome.Netincomeornetlossanswersthequestion,Howmuchincomedidtheentityearn,orHowmuchlossdiditincurduringtheperiod?

Thestatementofowner’sequityreportsthechangesinowner’sequityduringtheperiod.Thebalancesheetprovidesaphotographoftheentity’sfinancialstandingintermsofitsassets,liabilities,andowner’sequityataspecifictime.Itanswersthequestion,Whatistheentity’sfinancialposition?

Thestatementofcashflowsreportsthecashcominginandthecashgoingoutduringtheperiod.Itanswers,Wheredidcashcomefrom,and,Wherediditgo?

Evaluatetheperformanceofabusiness.Highnetincomeindicatessuccessinbusiness;netlossindicatesabadyear.

Newwords

accounting会计学，结算

measure估量，衡量，计算

process初步分类，整理

applyto把···应用于

transaction交易

principle原理

proprietorship独资企业，所有权

partnership合伙关系，合伙企业

corporation公司，企业

entity实体，统一的，权益

ethical合乎道德的

intended预期的

GAAP普通会计原理

guideline方针，指南

entityconcept主体概念

reliabilityprincipal可信性原则

costprincipal成本原则going-concernconcept持续经营概念

stable-money-unitconcept稳定货币单位的概念

equation等式

owner’sequity投资者权益

financialstatement财政报表

agency机构

incomestatement损益报表

video说明

revenues总收入

incurrent遭受

minus减去

balancesheet资产负债表，决算表

indicate表明，暗示

expenses开支，消费

Text2RecordingBusinessTransaction

Definekeyaccountingterms:

account,ledger,debit,andcredit.Theaccountcanbeviewedintheformoftheletter“T”.TheleftsideofeachT-accountisitsdebitside.Therightsideisitscreditside.Theledger,whichcontainsarecordforeachaccount,groupsandnumbersaccountsbycategoryinthefollowingorder:

assets,liabilities,andowner’sequity（anditssubparts,revenuesandexpenses）.

Applytherulesofdebitandcredit.Assetsandexpensesareincreasedrevenuesareincreasedbycredits.Liabilities,owner’sequity,andrevenuesareincreasedbycreditsanddecreasedbydebits.Theside—debitorcredit—oftheaccountinwhichincreasesarerecordedisthataccount’snormalbalance.Thusthenormalbalanceofassetsandexpensesisadebit,andthenormalbalanceofliabilities,owner’sequity,andrevenuesisacredit.TheWithdrawalsaccount,whichdecreasesowner’sequity,normalhasadebitbalance.Revenues,whichareincreasesinowner’sequity,haveanormalcreditbalance.Expenses,whicharedecreasesinowner’sequity,haveanormaldebitbalance.

Recordtransactionsinthejournal.Theaccountantbeginstherecordingprocessbyenteringthetransaction’sinformationinthejournal,achronologicallistofallthebusiness’stransactions.

Postfromthejournaltotheledger.Theinformationisthenposted-transferred-totheledgeraccounts.Postingreferencesareusedtotraceamountsbackandforthbetweenthejournalandtheledger.Businesseslisttheiraccounttitlesandnumbersinachartofaccounts.

Prepareatrialbalanceisasummaryofalltheaccountbalanceintheledger.Whendouble-entryaccountinghasbeendonecorrectly,thetotalcreditsinthetrialbalanceareequal.

Setupachartofaccountsforabusin