教學(xué)課件：《會(huì)計(jì)英語》

1、Circumstances: Where does an accountant work?1. To understand the enterprises and their basic business processes;2. To identify the organization of accounting work, the qualification and professional ethics of accounting;3. To know the accounting profession and its development. Objectives:1. Try to

2、say these accounting terms in English.會(huì)計(jì) 會(huì)計(jì)職業(yè) 個(gè)人企業(yè) 合資企業(yè) 會(huì)計(jì)職業(yè)資格證書職業(yè)道德 注冊會(huì)計(jì)師 會(huì)計(jì)主體Brainstorming2. Answer the following questions. 1) Can you list out different types of business organizations? 2) What is the function of the accounting department?3) What is the duty of an accountant? Brainstorming1.1 En

3、terprises1.1.1 A Sole Proprietorship1.1.2 A Partnership1.1.3 A Corporation1.1.4 Other Types of Enterprises1.2 Accounting organization1.2.1 Accounting Examinations1.2.2 Professional Ethics in Accounting1.3 Accounting ProfessionIntroduction1.1 EnterprisesEnterprisessole proprietorshipspartnership ente

4、rprises corporationsmanufacturing enterprisesmerchandising businesses service businessesBased on different property forms and legal responsibilities.According to the classificationsspecified in the national trade classification standardsEnterprises1.1.1 A Sole ProprietorshipSole proprietorshipA busi

5、ness owned by one person is called a sole proprietorship or a single proprietorship. HandicraftsAgricultureForestryFisheryFamily workshopsIt is common for: Small retail storesService businessFarmsProfessional practice in lawMedicinePublic accountingEspecially prevalent in: Sole proprietorshipFrom a

6、legal viewpoint, the sole proprietorship and its owner are not regarded as separate entities. From an accounting viewpoint, a single proprietorship is regarded as an entity separate from the other affairs of its owner. Sole proprietorshipAdvantages Disadvantages Simplicity and flexibilityUnlimited l

7、iability and limitations on sizeSole proprietorshipPartnership1.1.2 PartnershipA partnership is set up by two or more owners who wish to combine capital or managerial talents for some common business purpose. In accounting, partnerships are considered as separate entities from the owners. Partnershi

8、pPartnershipGeneral partnership Limited partnership Most partnerships are organized as general partnerships. PartnershipAdvantagesBetter access to capital.Much easier and less expensive than to organize a corporation.Members enjoy more freedom from government regulation and more flexibility of actio

9、n than do the owners of a corporation.The partners may withdraw funds and make business decisions of all type without the necessity of formal meeting or legalistic procedures.Its record-keeping and income tax filing requirements are simple.PartnershipDisadvantagesLimited lifeUnlimited liabilityMutua

10、l agencyLess effective on raising funds than a corporationPartnershipCorporation1.1.3 CorporationA corporation is a separate entity organized by law and independent of the owners. Usually, a corporation has its own assets and liabilities. It should take responsibility for its own profits and losses,

11、 so it is mainly organized in the form of Limited Liability Company or Joint Stock Company Limited. CorporationCash or other resources ShareStockholderCorporationCorporationShareholdersElect Board of directors Decide on the major business policies, authorizes contracts, determines on executive salar

12、ies and arranges major loans with banks. Declaration of dividends Corporation Board of directors Several officers of the corporation and several outsiders Appoint ManagersExecute the companys policies and carry out day-to-day operations. Report the financial results to the board of directors and to

13、the stockholders periodicallyCorporationAdvantagesContinuous lifeSeparate legal entity Limited liability Ease of capital generation Lack of mutual agency Centralized authority and responsibility Professional management CorporationDisadvantages High organizing costsInternal conflictsRestrictions on t

14、he sale of stock More paperwork to prepareDouble taxationNegative influence of the requisition of personal guarantees from corporate officers as a condition of supplying creditCorporationOther Types1.1.4 Other TypesMerchandising businesses Service businessesManufacturing enterprisesOther TypesThe mo

15、st typical industry, and playing a fundamental role in the national economy.New words and expressionsenterprise entpraz n. 企業(yè)；事業(yè)adhere dhr vi. 堅(jiān)持；依附；粘著；追隨 vt. 使粘附accountancy kantnsi n. 會(huì)計(jì)工作；會(huì)計(jì)學(xué)proprietor prprat n. 業(yè)主；所有者；經(jīng)營者 proprietorship 所有權(quán)profit-making adj. 營利的；有利可圖的circulation skjle()n n. 流通，傳播

16、；循環(huán)；發(fā)行量provision prvn n. 規(guī)定；條款；準(zhǔn)備property prpt n. 性質(zhì)，性能；財(cái)產(chǎn)；所有權(quán)l(xiāng)iable labl adj. 有責(zé)任的；應(yīng)受罰的；有傾向的New words and expressionsmutual mjutul adj. 共同的；相互的legalistic liglstk adj.法律的，法制的dividend dvdnd n. 紅利；股息liquidation ,lkwden n. 清算；償還comply with 照做，遵守New words and expressionssole proprietorship 個(gè)人企業(yè)business

17、processes 業(yè)務(wù)流程public accounting 公共會(huì)計(jì)general partnership 普通合伙 limited partnership 有限合伙New words and expressions1.2 Accounting organizationAccounting organizationThe leading member A cashierAt least two accounting positions in accounting departmentAccounting work is usually organized in the form of ce

18、ntralized accounting and non-centralized accounting, and a system of post responsibility is required and implemented. Each accountant is evaluated according to the responsibility at his job. Accounting organizationAccounting Examinations1.2.1 Accounting ExaminationsAccounting ExaminationsAccounting

19、Qualification Certificate ExaminationAccounting Professional PostCPA ExaminationAccounting ExaminationsAccounting Qualification Certificate Examination is the first one that an accountant must take. Accounting ExaminationsFinancial Regulations and Professional EthicsBasic Accounting Elementary Compu

20、terized AccountingThe courses include :there are accounting professional posts to distinguish different technical levels.Accounting ExaminationsFundamental postaccounting bookkeeper,junior accountantFundamental Accounting Practice, Basic Economic LawsIntermediate postaccountant Secondary Accounting

21、Practice, Financial Management, Economic lawsSenior postsenior professional accountantpass the related examinations, pass an assessmentCPA(Certified Public Accountant) refers to the accountants who have got the legal account certification and have the quality to audit, offer accounting consulting an

22、d accounting service. Accounting ExaminationsThe courses include:AccountingAuditingFinancial Cost ManagementTaxation LawsEconomic LawsProfessional Ethics in Accounting1.2.2 Professional Ethics in AccountingProfessional Ethics in AccountingProfessional accountants should reach some basic ethical stan

23、dardsLegalityIntegrityObjectivityConfidentiality CompetenceNew words and expressionstreasurer trr n.財(cái)務(wù)主管cashier kr n. 出納員audit dt vi.&vt. 審計(jì)；審計(jì) 查帳distinguish dstwv. 區(qū)分；辨別assessment ssmnt n. 評定；估價(jià)New words and expressionsratio reo n. 比率，比例taxation tksenn. 課稅，征稅；稅款prominent prmnnt adj. 突出的，顯著的；杰出的sens

24、itive snstv adj. 敏感的misleading ,mslid adj. 令人誤解的；引入歧途的 v. 給帶錯(cuò)路New words and expressionsevasion ven n. 逃避；回避legality lilti n. 合法；合法性integrity ntrti n. 完整；正直；誠實(shí)objectivity ,bdktvti n. 客觀；客觀性confidentiality ,knf,dnlti n. 機(jī)密New words and expressionsdecree dkri n. 法令；判決 vt. 命令；頒布prescribe prskrab v. 規(guī)定；開

25、藥方undermine ndman vt. 破壞，漸漸破壞post responsibility 崗位職能professional ethics 職業(yè)道德New words and expressionscentralized accounting 集中核算Accounting Qualification Certificate 會(huì)計(jì)從業(yè)資格證書Financial Regulation 財(cái)經(jīng)法規(guī)Computerized Accounting 會(huì)計(jì)電算化Certified Public Accountant (CPA) 注冊會(huì)計(jì)師Accounting Profession1.3 Accounti

26、ng ProfessionLuca Pacioli (1445-1517), Father of Accounting Summa de Arithmetica, Geometria, Proportioni et Proportionalita first book on double-entry accountingIt was thought to be the first important step in accounting history.Accounting ProfessionAccounting ProfessionIn 1854, the Institute of Cha

27、rtered Accountants of Scotland was founded, marking the existence of accounting profession. the second important step in accounting developmentIn China, the development of accounting began in the 1900fessions of accountantsunit accounting public accountingan accountant works for state organs, a

28、ssociations, enterprises, institutions and other organizationsthe main tasks needed are accounting, accounting supervision and finance managementa public accountant provides the society with such services as accounting, auditing, tax management, and financial consultation.He always works at a CA (Ch

29、artered Accountant) firm or a CPA (Certified Public Accountants) firmAccounting ProfessionNew words and expressionstrade tred n. 貿(mào)易，交易；行業(yè)；職業(yè)association ,soen n. 協(xié)會(huì)，聯(lián)盟，社團(tuán)creditor krdt n. 債權(quán)人supervision ,spvn n. 監(jiān)督，管理spur sp n. 鼓舞，刺激； vi. 給予刺激 vt. 激勵(lì)，鞭策New words and expressionsevolve vlv v. 發(fā)展，進(jìn)化；進(jìn)化bu

30、dgetary bdtri adj. 預(yù)算的state organs 國家機(jī)關(guān)cost accounting 成本會(huì)計(jì)financial accounting 財(cái)務(wù)會(huì)計(jì)New words and expressionsmanagerial accounting 管理會(huì)計(jì)Chartered Accountant 特許會(huì)計(jì)師double-entry 復(fù)式記賬Standards: How does an accountant work?1. To know the concepts, functions and targets of accounting;2. To be familiar with

31、 postulates and bases of accounting practice;3. To understand accounting methods and methodology for accounting practice.Objectives:1. Try to say these accounting terms in English.會(huì)計(jì)職能 收付實(shí)現(xiàn)制 會(huì)計(jì)核算會(huì)計(jì)假設(shè) 會(huì)計(jì)監(jiān)督 財(cái)務(wù)報(bào)表權(quán)責(zé)發(fā)生制 會(huì)計(jì)主體Brainstorming2. Answer the following questions. 1) Whats the definition of accoun

32、ting? 2) Whats the relation between bookkeeping and accounting?3) Do you know the functions of accounting? What are they?4) How do the accountants carry out accounting practice?Brainstorming2.1 Accounting and its goals2.1.1 Concepts and features of accounting2.1.2 Functions, objects and targets of a

33、ccounting2.2 Postulates and bases of accounting practice2.2.1 Accounting assumptions2.2.2 Accounting principles2.2.3 Accounting Bases2.3 Accounting methods and methodology for accounting practiceIntroduction 2.1 Accounting and its goalsAccounting and its goals2.1.1 Concepts and features of accountin

34、gConcepts and features In brief, accounting is a management process of recording, classifying, summarizing and interpreting those business activities that can be expressed in monetary terms. Concepts and features A person whose profession is to keep or inspect financial accounts is known as an accou

35、ntant. The American Institute of Certified Public Accountants“The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof.” (AICPA) Concepts and f

36、eatures Encyclopedia Accounting is defined as the process of maintaining, auditing, and processing financial information for business purposes. Accounting is also defined as an information system that measures, processes, and communicates financial information about an identifiable economic entity.

37、Concepts and features Early definitions of accounting focused on the traditional record-keeping functions of the accountant.Concepts and features Accounting Bookkeeping It is the means of recording transactions and keeping records. Bookkeeping is the day-to-day record-keeping involved in the process

38、 of accounting. Concepts and features Typical features of accounting(1) Money is used as the main measure of calculation in accounting.(2) Accountants should always perform all-around, continuous, systematic, comprehensive accounting and supervision on economic activities.(3) Accounting practice sho

39、uld be based on legal accounting documents.(4) Accounting has a systematic methodology of its own.2.1.2 Functions, objects and targets of accountingFunctions, objects and targetsFunctions, objects and targets Karl Marx CapitalFunctions of accountingprocesses control and concepts summaryaccounting pr

40、actice and accounting supervisionAccounting Law of the Peoples Republic of ChinaAccountants, with money as the main measure of calculation, shall identify, measure, record and report the economic transactions and operational matters conducted by an accounting entity based upon a series of specialize

41、d methods.Functions, objects and targetsaccounting practiceFunctions, objects and targetsaccounting supervisionAccountants should inspect whether the economic transactions and operational matters conducted by an accounting entity is legal and reasonable according to certain standards and regulations

42、. The object of accounting refers to what accounting practice and supervision are conducted on, and it exists in the process of social reproduction. The purpose expected to achieve in accounting work is the target of accounting.Functions, objects and targetsprovide useful information for users of ac

43、counting information;reflect the implementation of fiduciary responsibilities of the companies management.New words and expressionsconstitute knsttjut vt. 組成，構(gòu)成supervision ,supvn n. 監(jiān)督，管理sound sand adj. 合理的；健全的，健康的；可靠的computation kmpjte()n n. 估計(jì)，計(jì)算，運(yùn)算all-round :lrand adj. 多才多藝的；全面的；多方面的New words and

44、 expressionssystematic sstmtk adj. 系統(tǒng)的；體系的；有系統(tǒng)的monetary mnt()r adj. 貨幣的；財(cái)政的encyclopedia nsaklpidi n. 百科全書identifiable adentfb()l adj. 可辨認(rèn)的；可認(rèn)明的bookkeeping bkkip n. 記帳，簿記New words and expressionsmethodology medld n. 方法學(xué)，方法論disbursement dsbsm()nt n. 支出，支付authenticity entst n. 真實(shí)性，確實(shí)性implementation mpl

45、mente()n n. 實(shí)現(xiàn)；履行fiduciary fdju()r adj. 信托的；受信托的 n. 受托人New words and expressionsin accordance with 依照；與一致in terms of依據(jù)；按照；在方面accounting assumption 會(huì)計(jì)假設(shè)accounting personnel 會(huì)計(jì)人員economic entity 會(huì)計(jì)主體New words and expressionsfinancial statement 財(cái)務(wù)報(bào)表 balance sheet 資產(chǎn)負(fù)債表income statement 損益表statement of ca

46、sh flow 現(xiàn)金流量表cash holding 庫存現(xiàn)金valuable securities 有價(jià)證券New words and expressionsin accordance with 依照；與一致in terms of依據(jù)；按照；在方面accounting assumption 會(huì)計(jì)假設(shè)accounting personnel 會(huì)計(jì)人員economic entity 會(huì)計(jì)主體Postulates and bases of accounting practice2.2 Postulates and bases of accounting practiceAccounting assu

47、mptions2.2.1 Accounting assumptionsAccounting assumptionsAccounting Assumptions(Basic Postulates of Accounting)Accounting Entity AssumptionGoing Concern AssumptionAccounting Period AssumptionThe Stable Monetary Unit Assumption2.2.2 Accounting principlesAccounting principlesAccounting principlesAccou

48、nting principlesHistorical Cost PrincipleMatching PrincipleObjective PrincipleConsistency PrincipleConservatism PrincipleFull-disclosure PrincipleMateriality PrincipleRealization Principle2.2.3 Accounting BasesAccounting BasesAccounting BasesThe accrual basis and the cash basis are bases and basic w

49、ays to do accounting. Accounting principles accepted generally require that a business should use the accrual basisAccounting BasesIn cash-basis accounting, the accounting records a transaction only when cash is received or paid. In accrual-basis accounting, an accountant recognizes the impact of a

50、business transaction as it occurs. New words and expressionspostulate pstjlet n. 基本條件；假定 vt. 假定；要求 fundamental fndment()l adj. 基本的，根本的periodicity ,prdst n. 周期性periodically ,prdkl adv. 定期地；周期性地accountability ,kantblt n. 有義務(wù)；管理責(zé)任；會(huì)計(jì)責(zé)任distinct dst(k)t adj. 明顯的；獨(dú)特的；清楚的distinguish dstgw vt. 區(qū)分；辨別;使表現(xiàn)突出fo

51、reseeable fsibl adj. 可預(yù)知的artificial tf()l adj. 人造的；仿造的；虛偽的eventual ven(t)l adj. 最后的，結(jié)果的；可能的New words and expressionsliquidation lkwde()n n. 清算；償還；液化denominator dnmnet n. 共性;標(biāo)準(zhǔn)，衡量的尺度quantitative kwnt,ttv adj. 定量的；量的rational r()n()l adj. 合理的；理性的disclosure dskl n. 審計(jì) 披露；揭發(fā)New words and expressionsmater

52、iality mtrlt n. 物質(zhì)性，重要性conservatism knsv,tzm n. 保守主義；守舊性arbitrarily ,rbtrrli adv. 武斷地；反復(fù)無常地；隨意地portray ptre vt. 描繪；扮演business concern企業(yè)；商行New words and expressionsgoing concern繼續(xù)經(jīng)營企業(yè)accrual basis 權(quán)責(zé)發(fā)生制cash basis 收付實(shí)現(xiàn)制Revenue Recognition Concept 收入確認(rèn)原則purchase on account 賒購 sales on credit 賒銷New word

53、s and expressions2.3 Accounting methods and methodology for accounting practiceAccounting methodsmethodology for accounting practiceAccounting methodsmethodology for accounting practiceAccounting methodsaccountingaccounting supervisionaccounting predictionaccounting decisionaccounting controlaccount

54、ing analysis the core oneAccounting methodsmethodology for accounting practiceaccounting methodologyaccount set-updouble-entry bookkeepingaccounting documents draw-up and examinationaccount books entrycosts calculationproperties checkfinancial statements preparationNew words and expressionsvoucher v

55、at n. 收據(jù)；憑單；證人；保證人；證明者outcome atkm n. 結(jié)果，結(jié)局；成果disperse dsps vt. 分散；使散開；傳播 vi. 分散New words and expressionsaccounting documents 會(huì)計(jì)憑證accounting prediction 會(huì)計(jì)預(yù)測double-entry bookkeeping 復(fù)式記賬properties check 財(cái)產(chǎn)清查Project 3 Foundations: What skills shall an accountant need?Foundations: What skills shall an

56、accountant need?1. To understand the classification of accounting elements and setup of accounting equations;2. To learn to express account titles in English as well as how to design accounts and apply the double-entry system;3. To master accounting skills; to learn how to calculate the financing, s

57、upplies, production, sales and other financial results in the process of business operation.Objectives:Project 3 Foundations: What skills shall an accountant need?Brainstorming1. Try to say these accounting terms in English and share them with your partners.會(huì)計(jì)要素會(huì)計(jì)等式復(fù)式記賬庫存現(xiàn)金應(yīng)收賬款所有者權(quán)益應(yīng)付票據(jù)營業(yè)收入Project 3

58、 Foundations: What skills shall an accountant need?Brainstorming1)1) What do accounting elements include in China? 2) Can you speak out some accounting titles in English?3) What is the Debit-credit bookkeeping?2. Discuss and answer the following questions.Project 3 Foundations: What skills shall an

59、accountant need?Introduction3.1 Accounting elements and accounting equations3.1.1 Accounting elements3.1.2 Accounting equations3.2 Accounts and Double-credit Bookkeeping3.2.1 Accounting Titles3.2.2 Accounts3.2.3 Debit-credit Bookkeeping3.3 Accounting practice on the economic transaction and operatio

60、nal matters3.3.1 Accounting for Financing3.3.2 Accounting for Supplying3.3.3 Accounting for Manufacturing3.3.4 Accounting for Selling3.3.5 Accounting for Financial ResultsProject 3 Foundations: What skills shall an accountant need?3.1 Accounting elements and accounting equationsProject 3 Foundations