《会计英语刘建华主编.ppt》由会员分享，可在线阅读，更多相关《会计英语刘建华主编.ppt（138页珍藏版）》请在三一办公上搜索。
1、会计英语,主编：刘建华制作：李晓新2009年9月,会计英语,Unit One Basic Knowledge 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&M
2、anagement AccountingUnit Ten Auditing,Unit One Basic Knowledge of Accounting,Objectives1.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 Knowl
3、edge of Accounting,3.In Section 3,T account and double-entry 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,journ
4、alize transactions and post them to the ledgers.,Unit One Basic Knowledge of Accounting,New Words and Expressionsaccounting principle 会计原则accounting element 会计要素accounting equation 会计方程式（会计等式）shareholder n.股东asset n.资产liability n.负债owners equity 所有者权益,Unit One Basic Knowledge of Accounting,revenue n
5、.收益，收入expense n.费用accounting period 会计期间cash n.现金accounts receivable 应收账款inventory n.存货notes payable 应付票据,Unit One Basic Knowledge of Accounting,accounts payable 应付账款salaries payable 应付工资shareholders equity 股东权益capital n.资本ledger n.总分类账chart of accounts 会计科目表ledger account 总账账户prepaid insurance 预付保险
6、费,Unit One Basic Knowledge of Accounting,bank deposit 银行存款cash receipt 现金收入financial 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 Accounting,account 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e
7、ntry n.分录supplies expense 材料费用debit balance 借方余额,Unit One Basic Knowledge of Accounting,credit 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 Accounting,journalizing n.登日记账general ledg
8、er 总账payroll n.工资表cash receipts 现金收入cash disbursements 现金支出sales on account 赊销purchases on account 赊购adjusting and closing entries 调整及结账分录,Unit One Basic Knowledge of Accounting,Useful Expressions*Useful Sentences1.An accounting entity is an organization or a section of an organization that stands a
9、part from other organizations and individuals as a separate economic unit.会计主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。,Unit One Basic Knowledge of Accounting,2.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
10、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 Accounting,3.In all business firms,revenues 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 Accounting,4.One of the principles of accounting is that information is provid
11、ed 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 of Accounting,5.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 Accounting,6.The principle of consistency implies that a par
12、ticular 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，以后各期就不能改变。,Unit One Basic Knowledge of Accounting,7.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
13、of Accounting,8.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 Accounting,9.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
14、 Accounting,10.Asset and expense increases are recorded as debit.资产或费用增加记为借项。,Unit Two Current Assets,Objectives1.In Section 1,students should understand the importance of cash and the accounting treatment of cash.2.In Section 2,students ought to learn the treatment of bad debt and how to make an al
15、lowance for doubtful accounts.,Unit Two Current Assets,3.In Section 3,students should understand the categories of inventories and learn to use the inventory valuation method.4.In Section 4,students must understand the meaning of short-term investments and learn theaccounting treatment of short-term
16、 investments.,Unit Two Current Assets,New Words and Expressions现金 Cash银行存款 Cash in bank现金等价物 cash equivalents银行汇票 Bank draft 信用卡 Credit card 短期投资 Short-term investments,Unit Two Current Assets,股票 stock债券 bonds基金 funds应收账款 Accounts receivable应收票据 Notes receivable 银行承兑汇票 Bank acceptance,Unit Two Curre
17、nt Assets,商业承兑汇票 Trade acceptance 应收股利 Dividend receivable应收利息 Interest receivable坏账准备 allowance for bad debts预付项目 prepaid存货 Inventories原材料 Raw materials,Unit Two Current Assets,低值易耗品 Low-value consumption goods 半成品 Semi-Finished goods产成品 Finished goods商品进销差价 Differences between purchasing and selli
18、ng price本金 Principal利息 Interest证券交易所 Securities Exchange,Unit Two Current Assets,Useful Expressions*Useful Sentences1.In the balance sheet,cash is listed first among the current assets,because it is the most current and liquid of all assets.现金在资产负债表中位于流动资产之首,因为它流动性最强.,Unit Two Current Assets,2.Marke
19、table secutities shall be accounted for according to historical cost as obtained and be shown in book balance in accounting statement.Income received or receivable from marketable securities in current period and the difference between the receipt obtained from securities sold and book cost shall be
20、 all accounted for as current profit or loss.有价证券应按取得时的实际成本记账,应当以账面余额在会计报表中列示.当期的有价证券收益,以及有价证券转让所取得的收入与账面成本的差额,计入当期损益.,Unit Two Current Assets,3.Prepaid expenses shall be amortized according to period benefiting,and the balance shall be shown separately in accounting statement.待摊费用应当按受益期分摊,未摊销余额在会计报
21、表中应当单独列示.,Unit Three Long-term Assets,Objectives1.In section 1,students should understand the definition,characteristics,initial and subsequent measurement of fixed assets.2.In section 2,students ought to understand the definition,characteristics,classification and amortization of intangible assets.
22、3.In section 3,students should learn how to calculate depreciation expenses.,Unit Three Long-term Assets,New Words and Expressionsasset n.资产 enterprise n.企业tangible assets 有形资产economic benefit 经济利益rental n.租赁，租金额administrative 管理的，行政的,Unit Three Long-term Assets,accounting year 会计年度fixed assets 固定资产
23、property n.财产，地产，资产warehouse n.库房exchange n.交换issuance of securities 发行股票,Unit Three Long-term Assets,donation n.捐助long-term assets 长期资产economic value 经济价值useful life 使用寿命original cost 原始成本historical cost 历史成本，原始成本,Unit Three Long-term Assets,actual cost 实际成本，原始成本additional cost 附加费用expenditure n.支出
24、，花费，开销intended use 预定可使用状态installation cost 安装费professional fees 专业人员服务费,Unit Three Long-term Assets,overhead cost 管理费building permit fee 建设许可费lump sum purchase 整批购买acquisition cost 购置成本fair value 公允价值non-monetary assets非货币性资产,Unit Three Long-term Assets,debt restructuring transaction 债务重组abandoning
25、 cost 弃置费用recognition criteria确认条件measurement bases 计量基础depreciation n.折旧estimated net residual value 预计净残值,Unit Three Long-term Assets,net salvage value 净残值depreciation rate折旧率 intangible assets 无形资产identifiable a.可以确认的physical substance 实物形态privilege n.特权，特别待遇,Unit Three Long-term Assets,finite in
26、tangibles 使用寿命有限的无形资产indefinite intangibles 使用寿命不确定的无形资产franchise n.特许权，公民权license n.营业执照，许可证Internet domain name 互联网域名construction permit 建筑许可证,Unit Three Long-term Assets,assessed value 评估价格amortization n.摊销impairment test 减值测试amortization charge 摊销费profit and loss 损益provision n.条款，规定,Unit Three L
27、ong-term Assets,common practice惯例depreciable amount应计折旧额disposal n.处置，处理 deduct vt.扣除straight-line method 年限平均法(直线法)units of production method 工作量法double declining balance method 双倍余额递减法,Unit Three Long-term Assets,sum-of-the-years-digits method 年数总和法conservative a.保守的，守旧的depreciation expense 折旧费dep
28、reciation charge 折旧费wear and tear 磨损，损耗,Unit Three Long-term Assets,straight-line rate 直线折旧率book value 账面价值double straight-line rate双倍直线折旧率SYD 年数总和depreciation base折旧基数functional value功能价值,Unit Three Long-term Assets,disposal proceeds处置收益accumulated amortization累计摊销额disposal expenses 弃置费用organizatio
29、n cost 开办费annual depreciation amount 年折旧额,Unit Three Long-term Assets,Useful Expressions*Useful Sentences1.Depreciation of a fixed asset shall be provided for monthly.固定资产应该按月计提折旧。,Unit Three Long-term Assets,2.Land never loses its functional value through use and has an indefinite useful life,so it
30、 does not need to be depreciated.土地永远不会失去它的功能价值，且使用寿命也是无限期的，所以不需要折旧。,Unit Three Long-term Assets,3.The useful life,the estimated salvage value and the depreciation method of a fixed asset should be reviewed by an enterprise at least at each financial year-end.至少在每年年度终了时，企业应该对固定资产的使用寿命、预计净残值和折旧方法进行复核
31、。,Unit Three Long-term Assets,4.The estimated salvage value of a fixed asset ought to be adjusted if the asset is held for sale.如果企业持有待售的固定资产，应当对其预计净残值进行调整。,Unit Three Long-term Assets,5.An enterprise should disclose such information related to fixed assets in the notes as depreciation methods,usefu
32、l lives,depreciation rates,etc.企业应当在附注中披露固定资产的折旧方法、使用寿命、折旧率等等。,Unit Three Long-term Assets,6.The estimated net residual value of a fixed asset shall be revised if it differs enormously from its previous estimate.如果一项固定资产的预计净残值与原先估计值有较大差异的，应当对预计净残值进行调整。,Unit Three Long-term Assets,7.The intangible as
33、sets are long term in nature and subject to amortization.无形资产属于长期资产，需要摊销。,Unit Three Long-term Assets,8.Internally created goodwill,and internally generated brands and publishing titles do not belong to intangible assets.企业自创的商誉、内部产生的品牌、报刊名等不应确认为无形资产。,Unit Three Long-term Assets,9.When an intangible
34、 asset is disposed,the difference between the disposal proceeds and the carrying amount should be recognized in profit or loss for the current period.当企业处置无形资产时，应当将处置收益与该无形资产账面价值的差额计入当期损益。,Unit Three Long-term Assets,10.Such things as amortization methods,accumulated amortization,useful lives,etc.sh
35、all be disclosed in the notes.诸如摊销方法、累计摊销额、使用寿命等等应该在附注中披露。,Unit Four Liabilities,Objectives1.In Section 1,students should understand the categories of Current Liabilities and their accounting treatment.2.In Section 2,students ought to learn the meaning of Long-term Liabilities and how to make the ac
36、counting treatment.,Unit Four Liabilities,New Words and Expressions短期负债 Current liability透支 overdraft应付票据 Notes payable 应付账款 Account payable预收账款 unearned revenue,Unit Four Liabilities,应付工资 Accrued wages应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable 应交消费税 Consumption tax payable,
37、Unit Four Liabilities,应交所得税 Income tax payable应交个人所得税 Personal income tax payable其他应付款 Other payables预提费用 Drawing expense in advance长期负债 Long-term Liabilities长期借款 Long-term loans,Unit Four Liabilities,一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year债券 debent
38、ures,bonds 应付债券 Bonds payable债券面值 Face value,Par value,Unit Four Liabilities,到期日 the maturity date债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest 或有负债 contingent liability未履行责任 default,Unit Four Liabilities,Useful Expressions*Useful Sentences1.There are different types of bonds.Bond
39、s secured by the pledge of pledge of sprcific assets are called mortgage bonds.债券的种类有很多，以某种资产做保的债券称为抵押债券。,Unit Four Liabilities,2.A contingent liability may be regarded as a plssible liability,which may develop into a full-fledged liability or may be eliminated entirely by a future event.或有负债被看作是一种可
40、能发生的债务，它可能成为一种必须支付的债务，也可能由于未来经济业务的发生而完全消除。,Unit five Owners Equity,Objectives1.In Section 1,students should know the difference between partnership and corporation,and identify a corporation and its major characteristics.2.In Section 2,students ought to know partnership accounting3.In Section 3,the
41、focus is to learn to differentiate between common stock and preferred stock.,Unit five Owners Equity,4.In Section 4,students ought to make clear the difference between paid-in capital and capital surplus.5.In Section 5,Students should know stockholders equity section of a corporation balance sheet 6
42、.In Section 6,students must learn to explain cash dividends and stock dividends.,Unit five Owners Equity,New Words and Expressionspartnership n.合伙partner n.合伙人corporation n.公司own v.拥有amortize v.分期清偿,Unit five Owners Equity,distribution n.分配convenient adj.方便的combine v.联合recognize v.承认，认可consolidate v
43、.巩固，加固,Unit five Owners Equity,divide v.划分share v.分配 分享evidence n./v.证实，证明subtotal n.小计ordinarily 普通地,Unit five Owners Equity,issuance 发行Common stock n.普通股Preferred stock n.优先股Shareholder(Stockholder)n.股东dividend 股利 股息,Unit five Owners Equity,preemptive right n.优先权owners equity 所有者权益par value stock
44、有面值股票no-par value stock 无面值股票paid-in capital 实收资本,Unit five Owners Equity,additional paid-in capital 多收资本，增收资本capital surplus 资本公积issuing corporation 发行公司retained earnings 留存收益cash dividend 现金股利stock dividend 股票股利,Unit five Owners Equity,declaration of dividend 股利宣布 股利公告dividend distribution 股利分配res
45、erve 计提准备金 准备金stockholders equity 股东权益appropriation of retained earnings 留存收益的分配,Unit five Owners Equity,at the option of 有选择权appropriated retained earnings 核定的留存收益reserve found 盈余公积stock split 股票分割charter 宪章 章程bylaw 附则、细则、公司章程generate 产生,Unit five Owners Equity,Useful Expressions*Useful Sentences1.
46、The incorporated business,namely the corporation,is a legal entity.Stockholders are not personally liable for the debts of a corporation.Thus,the most that a stockholder may lose by investing in a corporation is the amount of his investment.公司制企业即公司，是一个法律实体。另外，股东个人不对公司的负债负责。因此股东的损失最大不超过其对公司的投资额。,Uni
47、t five Owners Equity,2.Detailed items of various preferred and common stocks can be included in the capital stock,and detailed items of various dividends and other distributions can be included in retained earnings.In China there are four sections in the owners equity:paid-in capital,capital surplus
48、,revenue surplus and undistributed profit.股本部分可以详细地列出各种优先股和普通股的金额，留存收益部分可以详细地列出各种股利以及其他的分配。在我国，所有者权益分为四个部分：实收资本、资本公积、盈余公积和未分配利润。,Unit five Owners Equity,3.In general,business take out of the three alternative legal forms:sole proprietorship,partnerships and corporations.一般的说，企业可以采用三种法律组织形式：独资企业、合伙企业
49、和公司。,Unit five Owners Equity,4.As we know,stockholders are the owners of a company.The ownership of a corporation can be divided into shares of capital stock.Capital stock is the number of shares authorized for issuance by a companys charter,including both common stock and preferred stock.我们知道，股东是公司
50、的所有者。公司的所有权可以分割成股本。股本代表公司所有者权益的分割。股本是公司章程核准的发行股数，包括普通股和优先股。,Unit five Owners Equity,5.When shares are issued,net assets and equity increase by fair value of assets given to the corporation.The capital stock account is credited for the par value of the stock issued.The excess over par is credited to
