英文版财务会计第四章

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全英文初级会计第四章

Then, Allocation rate = $10000 / 5000 Hrs = $2 per hour
-Indirect cost allocated to A = $2 × 3000 = $6000
-Indirect cost allocated to B = $2 × 2000 = $4000
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.
4-6
Costing Approaches
• Actual Costing – allocates indirect costs based on the actual indirect-cost rates times the actual activity consumption
100 hours
Overhead Allocation
Rate:
$1,000 ÷ 100 DLhrs
= $10/DLhr
Overhead Applied to Job #123:
$10/DLhr X
5 hours used in Job #123
= $50
The Cost Object:
Job #123
DM DL OH
$100 $200
$50
Total Cost: $250
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved.

财务会计概念与应用英文版Lecture4

2
Accrual Accounting
• What do we do when transactions span more than one period?
• Accrual Accounting!
– Revenues and expenses are recorded as they are earned and incurred, not necessarily when cash is received or paid.
14
The Closing Process
• The Closing Process
– Record entries that reduce all nominal accounts to a zero balance at the end of the accounting period.
– Nominal accounts are closed to retained earnings.
1
trademarks used herein under license.
Periodic Reporting
Beginning of Year
• Fiscal Year
End of Year
– 12-month accounting period.
• Calendar Year
– When an entity closes its books on December 31.
financial statements.
13
Real vs. Nominal Accounts
• Real Accounts
– Permanent
• Not closed at year end.

财务会计英文版原书第5版ch02bwzg

Steps in the Recording
Process
Journal Ledger
The Recording Process Illustrated
Summary illustration of journalizing and posting
The Trial Balance
Limitations of a trial balance Locating errors Use of dollar signs
Expense
Debit / Dr.
Credit / Cr.
Normal Balance
Chapter 3-25
Revenue
Debit / Dr.
Credit / Cr.
Chapter 2-8
Normal Balance
Chapter 3-27
Normal Balance
Chapter 3-26
SO 2
See notes page for discussion
Chapter 2-11
SO 2 Define debits and credits and explain their use in recording business transactions.
Assets and Liabilities
Common Stock
Debit / Dr.
Credit / Cr.
Retained Earnings
Debit / Dr.
Credit / Cr.
Dividends
Debit / Dr.
Credit / Cr.
Chapter 3-25
Chapter 2-13

实用会计英语unit4简明教程PPT课件

3. 常见三大的存货成本核算假设(方法) • 先进先出法：假设先放置入库的存货先售出。 • 后进先出法：假设后放置入库的存货先售出。 • 平均成本法：假设存货的成本计价以本期存货的平均成本为计价标准。
4-11
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
A. Look at the pictures and fill the blank with correct English words.
学以致用
4-5
实用会计英语 / Practical Accounting English
MODULE 1
学以致用
4-6
实用会计英语 / Practical Accounting English
4-12
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
B. Learn the new words and phrases in the passage and try to use them to make sentences. New Words
制造业企业通过使用机器和雇佣工人将材料转换成产成品，并通过销售产品获取销售收入
4-8
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
2. Inventory of merchandise business V.S. manufacturing business The merchandise held by a merchandising business is recorded as current asset called merchandise inventory. Merchandise Inventory sold becomes cost of merchandise sold. In contrast to a merchandising company, a manufacturing company has three types of inventory: materials inventory, work in process inventory and finished goods inventory. The costs of work in process inventory include the direct materials, director labor and factory overhead.

财务会计入门英文版

负债
要点一
Long-Term Liabilities
Long-term liabilities refer to debts that mature after one year or beyond the operating cycle of the enterprise, such as long-term loans, bonds, etc.
所有者权益
Capital
Capital refers to the total amount of funds raised by the shareholders for the operation and development of the enterprise.
Reserves
Reserves refer to the remaining undistributed profits after deducting dividends from profits in the financial statements of the enterprise.
收入
Operating Revenue
Operating revenue refers to the income generated from the sale of goods or services provided by the enterprise during the ordinary business activities.
影响因素
随着全球化和数字化的发展，财务会计的重要性更加凸显。同时，新技术如人工智能、大数据和云计算等的应用也正在改变财务会计的运作方式和需求。
未来的财务会计的趋势和挑战
趋势
未来财务会计的趋势包括更加注重数据分析和预测、更加关注非财务信息的披露、更加注重业财融合等。数字化技术也将继续推动财务会计的变革和创新。

2012CPA会计英语第四单元(完整版)

Unit 4 Financial Statement Elements-RevenuesRevenueDefinitionRevenue is an inflow of economic benefits during the period arising in the course of ordinary activities of an entity when those inflows result in increases in equity other than increases relating to contributions from equity participants.Inflow of economic benefits: 经济利益的流入Increase in equity: 所有者权益的增加Contributions from equity participants: 所有者投入MeasurementRevenue is measured at the fair value of the consideration received or receivable.收入以将要收到或已收到对价的现值来计量If the inflow of cash or cash equivalents is deferred （递延）, the fair value of the consideration receivable is less than the nominal amount of cash and cash equivalents to be received, and discounting（折现）is appropriate.Identification of the transactionNormally, each transaction can be looked at as a whole. Sometimes, it is necessary to break atransaction into its component parts. E.g. a sale include both the transfer of goods and the provision of future servicing, the revenue for which should be deferred over the period the service is performed.On the other hand, seemingly separate transactions must be considered together if apart theylose their commercial meaning. E.g. sale and repurchase.Sale of goodsRevenue is recognized when:(a)all significant risks and rewards of ownership have been transferred to the buyer企业已将商品所有权上的主要风险和报酬转移给购货方(b)the entity has no continuing managerial involvement to the degree usually associated withownership, and no longer has effective control over the goods sold.企业既没有保留通常与所有权相联系的继续管理权，也没有对已售出的商品实施有效控制(c)both revenue and the associated costs of the transaction can be measured reliably收入的金额和相关的成本能够可靠地计量(d)probable that economic benefits will flow to the enterprise相关的经济利益很可能流入企业The passing of risks and rewards is critical to revenue recognition. The normal critical event is when goods are delivered to the buyer i.e. pass of position or transfer of legal title.通常情况下，转移所有权凭证并交付实物后，商品所有权上的主要风险和报酬随之转移。

英文版财务会计51页PPT

Copyright © 2007 Prentice-Hall. All rights reserved
14
Going Concern Concept
• Assumes that the entity will remain in operation for the foreseeable future
Copyright © 2007 Prentice-Hall. All rights reserved
28
Exercise 1-17
5
Ethics
• Audit
– Examination of company’s financial situation – Performed by independent accountants
• Sarbanes-Oxley Act
– Criminal offense to falsify financial statements
• AICPA – Code of Professional Conduct for Accountants
• IMA – Standards of Ethical Conduct
Copyright © 2007 Prentice-Hall. All rights reserved
7
Types of Business Organizations
Copyright © 2007 Prentice-Hall. All rights reserved
2
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities

财务会计-中级财务会计英文ch04 精品

Add or deduct book errors as appropriate.
Bank Reconciliation
Example
Prepare a July 31 bank reconciliation statement and the resulting journal entries for the Simmons Company. The July 31 bank
Credit 262.20
Bank Reconciliation
Bank Reconciliation is prepared periodically to:
Explain the difference between cash reported on bank statement and cash balance on company’s books.
Cash
Cash includes:
Balances on deposit with financial institutions Coins and currency Petty cash Certain negotiable instruments
Cashier’s checks Certified checks Money orders
as payment of an account receivable. The bank statement showed $30 interest earned on the bank
Internal Control for Cash
Separate custody of and accounting for cash. Maintain only the minimum cash balance

会计英语第四章复习

The multiple-step income statement contains the series of steps in which costs and expenses are deducted from revenues.
1. the cost of goods sold is deducted from sales to
In excess of par 溢价 Merchandise ['mɜːtʃ(ə)ndaɪz]商品；货物 Gross profit 毛利润 Equivalent [ɪ'kwɪv(ə)l(ə)nt] 等价物；相等物 Particular [pə'tɪkjʊlə] 特定的 Deduct [dɪ'dʌkt] 扣减 Subtract [səb'trækt] 减去；扣除 Maturity [mə'tʃʊərətɪ] 到期
Balance Sheet arranged in report form
LOGO
Balance Sheet arranged in accountLOGO form
LOGO Balance Sheet arranged in report form
• The balance sheet becomes a more useful statement for comparison and financial analysis if the asset and liability groups are classified. • For example, an important index of the financial state of a business derivable（可诱导的）from the classified balance sheet, is the ratio of current assets to current liabilities. This current ratio ought, generally, to be at least 2 to 1; that is current assets should be twice current liabilities. The assets and liabilities could be classified as:

财务会计英语unit4 Owner’s Equity

Financial Accounting English (Second Edition)
Section 1 Partnership Accounting
Financial Accounting English (Second Edition)
Section 1 Partnership Accounting
Financial Accounting English (Second Edition)
Section 1 Partnership Accounting
Example 4.10 Assume that each partner of L & L Co. was to receive 15% interest on his capital balance, the remaining net income was to be shared equally. The calculations would be:
Lott ($88,000 ×60%) $52,800 Lambert ($88,000 ×40%) $35,200
$88,000
Financial Accounting English (Second Edition)
Section 1 Partnership Accounting
The closing entry to show the distribution was: 2007 Mar. 31 Income Summary 88000
Totals $38,000 50,000 $88,000
Financial Accounting English (Second Edition)
Section 1 Partnership Accounution would be:

《会计英语—财务会计(双语版·第四版)》教师教学课件全编

outflow
内部信息使用者外部信息使用者税务会计税务筹划所得税申报表偿债能力清偿偿债能力流入流出
例：an inflow of bank deposits 银行存款的增加
Reading Comprehension
Main Ideas 1.Definition of Accounting
企业企业公司商号涉及与…有关（普遍）通用的标准提高放大感兴趣回报报酬回收收回财务状况财务进展
internal users external users tax accounting tax planning income tax return debt-paying ability liquidity cash flow inflow
of future cash flows. d. Information that is useful in making investment and credit decisions.
5. Which of the following are important factors in ensuring the integrity of accounting information?
a. Your personal life. b. The business of your friend, who plans to be a farmer. c. The business life of another friend, who plans a career in sales.
a. Institutional factors, such as standards for preparing information. b. Professional organizations, such as the American Institute of CPAs.

高级财务英语Unit 4

大部分公司在寻求机会资助学习某些特定课程的学生。 • The chief sponsor of the New York law, state Senator Emanuel Gold, says he's not giving up. 纽约州立法的主要倡议人州参议员伊曼纽尔· 戈尔德说，他不会放弃。
Subject line: About Sarbanes-Oxley
Dear Mr. Gu,
I'm writing to report about Sarbanes-Oxley.
"Sarbanes-Oxley" is an important piece of US legislation for public corporations. It arose to deal with the problems of accounting scandals, such as those involving Enron, WorldCom and Tyco International. Those scandals had a bad impact on American
然后，您还需要使用不同的方法分析和解释测试数据。
• The manager has accurate financial statements and be able to interpret them.
管理人员需具有准确的财务报表并能解释它们。 • Officials fear that he might interpret the emphasis on diplomacy as a sign of weakness.
Speaking Activity
Listening Activity • Task 1

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Control Over Cash
✓ Many companies need several cash accounts to account for different cash categories and funds.
✓ Most companies have multiple bank accounts. The title for each bank account should be: Cash in Bank—(Name of Bank)
3 142 00 8 00 3 150 00
Cash sales for March 19 totaled $3,150.00 per the cash register tape. After removing the change fund, only $3,142.00 was on hand.
6. Account for small cash transactions using a petty cash fund.
7. Summarize how cash is presented on the balance sheet.
8. Compute and interpret the ratio of cash to current liabilities.
4. Describe the nature of a bank account and its use in controlling cash.
Objectives
5. Prepare a bank reconciliation and journalize any necessary entries.
Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.
Some of the action has been automated, so click the mouse when you see this lightning bolt in the lower right-hand
corner of the screen. You can point and click anywhere on the screen.
Objectives
1. Describe the nature of cash and the importance
of internal coAnfttreorl osvtuedr ycainsgh.this 2. Summarize cbhaaspicteprr,oycoeudusrheosufoldr achieving
Controlling Cash Received in the Mail
Most companies’ invoices are designed so that
customers return a portion of the invoice, call a remittance advice.
CASHIER’S DEPARTMENT
ACCOUNTING DEPARTMENT
Deposit ticket
Bank
1
Deposit receipt
Controlling Cash Received from Cash Sales
19 Cash Cash Short and Over Sales To record cash sales and actual cash on hand.
Chapter 7
Cash
Accounting, 21st Edition
Warren Reeve Fess
PowerPoint Presentation by Douglas Cloud
Professor Emeritus of Accounting Pepperdine University
© Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved.
✓ Preventive controls protect cash from theft and misuse of cash.
✓ Detective controls are designed to detect theft or misuse of cash and are also preventive in nature.
internal control obveracbalsehtore:ceipts.
3. Summarize basic procedures for achieving internal control over cash payments, including the use of a voucher system.
Controlling Cash Received in the Mail
1. The employee who opens the mail should initially compare the amount received with the amount on the remittance advice.
2. The employee opening the mail stamps checks and money orders “For Deposit Only” in the bank account of the business.
Retailers’ Sources of Cash
CASHIipts
Mail Receipts
Register records
ACCOUNTING DEPARTMENT
Remittance advices
Retailers’ Sources of Cash