金融会计英语.pptx

1、史史丽Basic Basic elements of accountingelements of accounting（1）Assets:Items of value owned by the business.For instance,cash,inventory,buildings,equipment,receivables,securities,intangibles,such as goodwill.（2）Liabilities：Debts the business owes to creditors and creditors claims on the assets,such as

2、 notes payable,accounts payable,bonds payable.Liabilities may also include certain deferred items,such as income taxes to be allocated and payments due on loans of mortgages that is what the organization owes.（3）Capital:The interest of the owners in an enterprise.Also known as owners equity,that is

3、the investment in an organization or business by its owner or owners.Translate The Following Terms Translate The Following Terms Into Chinese.Into Chinese.1.entity concept 2.depreciation3.double entry system4.inventories5.stable monetary unit 6.opening balance7.current asset 8.financial report货币贬值实体

4、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duality concept9.prepaid expense 10.cash flow statement 11.tangible fixed asset 12.managerial accounting13.current liability 14.sales return and allowance 15.financial position16.sole proprietorship 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Unit One Basic Knowl

5、edge of AccountingUnit Two Current AssetsUnit Three Long-term AssetsUnit Four LiabilitiesUnit Five Owners Equity会计英语Unit Six Revenue&ExpenseUnit Seven Financial StatementsUnit Eight Interpretations Of Financial StatementsUnit Nine Cost Accounting&Management AccountingUnit Ten AuditingUnit One Basic

6、Knowledge of AccountingObjectives1.In Section 1,students should understand the meaning of each accounting principle.2.In Section 2,students should understand the meaning of the accounting elements and the accounting equation.Unit One Basic Knowledge of Accounting3.In Section 3,T account and double-e

7、ntry system are demonstrated.Students should know the structure of T account and understand how to make correct entries based on double-entry system.4.In Section 4 and Section 5,students should learn to make entries in the ledger accounts,journalize transactions and post them to the ledgers.Unit One

8、 Basic Knowledge of AccountingNew Words and Expressionsaccounting principleaccounting elementaccounting equationshareholderassetliabilityowners equity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）Unit One Basic Knowledge of Accountingrevenueexpenseaccounting periodcashaccounts receivableinventorynotes p

9、ayablen.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Unit One Basic Knowledge of Accountingaccounts payablesalaries payableshareholders equitycapitalledgerchart of accountsledger accountprepaid insurance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Unit One Basic Knowledge of Accountingbank deposit 银行存款cash receipt 现金收入fin

10、ancial position 财务状况creditor n.债权人creditors account 债权人账户transaction n.经济业务T account 丁字账户Unit One Basic Knowledge of Accountingaccount number 账户编号debit n.&vt.借方；借记credit n.&vt.贷方；贷记enter vt.登录，记账double-entry a.复式的，复式记账的entry n.分录supplies expense 材料费用debit balance 借方余额Unit One Basic Knowledge of Acco

11、untingcredit balance 贷方余额miscellaneous expense 其他费用，杂项费用notes payable 应付票据 posting n.过账accounting cycle 会计循环，会计周期journal n.日记账general journal 普通日记账Unit One Basic Knowledge of Accountingjournalizing n.登日记账general ledger 总账payroll n.工资表cash receipts 现金收入cash disbursements 现金支出sales on account 赊销purcha

12、ses on account 赊购adjusting and closing entries 调整及结账分录Unit One Basic Knowledge of AccountingUseful Expressions*Useful Sentences1.An accounting entity is an organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit.会计实体是独立于其他企业

13、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。Unit One Basic Knowledge of Accounting2.Under the going concern or continuity concept,accountants assume that the business will continue operating for the foreseeable future.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。Unit One Basic Knowledge of Accounting3.In all business firms,re

14、venues and expenses may be measured either on cash basis or accrual basis.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。Unit One Basic Knowledge of Accounting4.One of the principles of accounting is that information is provided to a clearly defined accounting entity.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。Unit One Basic Knowledge

15、 of Accounting5.The cost principle is derived,in large part,from the principle of objectivity.成本原则主要是在客观性原则的基础上发展而来的。Unit One Basic Knowledge of Accounting6.The principle of consistency implies that a particular accounting method,once adopted,will not be changed from period.一致性原则的含义是，一旦采用某种会计方法，以后各期

16、就不能改变。Unit One Basic Knowledge of Accounting7.The relationship among assets,liabilities,and owners equity can be expressed in the accounting equation.资产、负债和所有者权益之间的关系可以用会计等式表示。Unit One Basic Knowledge of Accounting8.The total figure for assets always equals the total figure for liabilities and owners equity.资产总额总是与负债和所有者权益总额相等。Unit One Basic Knowledge of Accounting9.For an account,the left side is the debit side and the right side is the credit side.账户的左边是借方，右边的是贷方。Unit One Basic Knowledge of Ac