《会计英语》ppt课件

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1、Introduction教材为中英文对照，侧重专业词汇和阅读增加会计口语部分考查课，17周4周实训30%（平时）+70%（期末试卷，开卷）出勤率10%，缺席一次1分，无上限作业10%，少一次1分课堂回答问题10%Chapter1WordsandExpressionsAccounting会计Accountants会计师、会计人员Accountingpremises/assumption会计前提/假设Accountingprinciples会计原则Accountingelements会计要素Assets资产Liabil

2、ities负债Owner’sequity所有者权益Revenue收入Profit利润Expenses费用Entity经营单位、实体单位13.Accountsreceivable应收帐款14.Realizedprofits实现的利润15.Financialaccounting财务会计16.Financialposition财务状况17.Operatingresults经营结果18.Cashflow现金流量19.Doubleentry复式记帐20.Accountingentity会计主体21.Going-concern

3、持续经营22.Accountingperiod会计期间23.Accrualsystem权责发生24.Cashbasisaccounting收付实现制、现金制NewLesson1.TheprimarypurposeofaccountingAccountingisintendedtoprovideinvestors,creditors,governmentandtheotherinterestrelationsexteriortotheenterprisewithneededeconomicinformation,co

4、ntrolandsupervisethecompleteprocedureofenterprises’economicactivities,takepartintheoperatingandlong-termdecisionofenterprises,servetoenhancetheinternaloperatingmanagementofenterprises.QuestionsWhatisaccounting?Whatdoesfinancialaccountingmean?Whatisthetargetoff

5、inancialaccounting?Whatisthemaintaskoffinancialaccounting?WhatisthefullformofGAAP?2.TheconceptofaccountingAccounting,asoneoftheimportantpartsofmoderneconomicmanagement,iscreatedalongwiththedevelopmentofsocialproductionandtherequestofeconomicmanagementanddevelo

6、pedwithprogressofproductionandscientifictechnology.Accountingisameasureusedbyanentity(profitornon-profit)toaccumulate,dispose,communicateandconveyeconomicinformation.Thegatheredandsettleddatashouldcommunicateefficientlywithrelevantgroupsoutsidebytheusingstanda

7、rdaccountingstatements(inthesenseoftypes,formsandcontents).Accountingprovidesvariousfinancialinformationforeconomicactivities.ManagersshouldmastersomenecessaryinformationinordertoSignintheinvinciblepositioninthevehemenceofmarketcompetition.Suchascurrentcashres

8、erve,moneycustomersowe,costofthegoodssold,theincreaseanddecreaseofsales,accountsreceivable,realizedprofitsandsoon.3.ThecharacteristicsoffinancialaccountingFinancialaccountingmainly