[电子教案(PPT版本)]会计英语 (1)[8页]

会计英语备课教案《会计英语》备课教案Unit OneI. Preview Q:What is accounting?Is it different with bookkeeping？II. Language Points:1. Accounting: 会计，会计学 Accountancy: 英国⽤词，与accounting词义相同Accountant: 会计员，会计师 Account: 账户，会计科⽬Oxford Dictionary of Accounting: The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms.Textbook: Accounting is an information system necessitated by the great complexity of modern business.会计是由于现代企业的巨⼤复杂性⽽成为必要的信息系统Textbook: Accounting is often described as an information system. It isthe system that measures business activities, processesinformation into reports and communicates these findings todecision makersDong Cai Textbook: Accounting is a process of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms. 2．Specialize: 专门研究 n. Specialist: 专家3．Qualified: adj.1) Having the appropriate qualifications for an office, a position, or a task. 有资格的Are you qualified to doctor? 你有资格当医⽣吗？2) Limited, restricted, or modified 有限的，受限制的，有条件的She gave qualified agreement. 她表⽰有条件的同意。

《会计英语》教案Unit 1 ACCOUNTING: A GENERAL INTRODUCTIONLearning Objectives:After studying this unit, you should be able to :1. Understand the functions of accounting2. Understand the development of accounting3. Define accounting4. Identify the divisions of accountant’s work5. Understand the accounting assumptions and principleI. Accounting is an Information System（会计是一项信息系统）Accounting is an information system necessitated by the great complexity of modern business. Provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.II. The Development of Accounting（会计的发展）Bookkeeping is the preservation of a systematic, quantitative record of an activity. Bookkeeping systems can be very primitive.Distinction between bookkeeping and accountingThe accountant sets up a bookkeeping system and interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books.III. The Definition of Accounting（会计的定义）Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion .IV. Divisions of Accounting Profession（会计职业分类）1. Public accounting（公共会计）2. Private accounting （私人会计）3. Government and nonprofit accounting（政府和非盈利会计）Public accountingPublic accountant who are similar to doctors or lawyers can offer their accounting service to the public on a fee basis.Private accountingThe accountants in a private business, large or small, must record transaction and prepare periodic financial statements from accounting records.Government and nonprofit accountingMany accountants work in government offices or for nonprofit organizations. These two areas are often joined together under the term governmental accounting and nonprofit accounting.V. Generally Accepted Accounting Principles（会计通用原则）1. Accounting Assumptions（基本会计假设）(1) Accounting entity assumption （会计主体假设）(2) Monetary unit assumption（货币单元假设）(3) Going concern assumption（会计分期假设）(4) Accounting period assumption（会计周期假设）Accounting entity assumptionAn accounting entity is any economic unit which controls resource and engages in accounting practice. Transactions between accounting entities are recorded in the accounts of both entitiesMonetary unit assumptionMoney is the common unit in which accounting measurements are made and measured. All transactions are measured, recorded and reported in terms of money unit.Going concern assumptionAccording to the going concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.Accounting period assumptionMost accounting entities are assumed to have an indefinite life. But accountants are asked to measure operating result and changes in economic position at relatively short time interval during this indefinite life.2. Accounting Principles（会计原则）(1) Cost principle（成本原则）(2) The revenue realization principle（收入实现原则）(3) The matching principle（配比原则）(4) The adequate disclosure principle（充分披露原则）3. Accounting Constraints（会计约束）(1) The objective principle（客观性原则）(2)The materiality principle（重要性原则）(3)The consistency principle（持续性原则）(4)The conservatism principle（谨慎性原则）UNIT 2 ACCOUNTING ELEMENTS AND EQUATIONSLearning Objective:After studying this unit, you should be able to :1. Explain the accounting elements2. Explain the classification of the accounting elements3. Understand the accounting equation4. Understand the effect of business transaction upon the accounting equationI. Basic Elements of Accounting(基本会计要素)Financial accounting information is classified into the categories of assets, liabilities, owner’s equity, revenues, expense, and net income.1.Assets（资产）The definition of assetsAssets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise.The classification of assetsAssets can be classified into current assets and long-term assets. Current assets（流动资产）Current assets refer to those assets which will be realized or consumed within one year of their acquisition. It including cash, accounts receivable, and inventories, etc.Long-term assets（长期资产）Long-term assets consist of those economic resources that are held for operational purpose, including plant and equipment and intangible assets, etc.2.Liabilities（负债）Liabilities are debts born by an enterprise, measurable by money value, which will be paid to a creditor using assets or services.The classification of liabilitiesLiabilities are generally classified into current liabilities and long-term liabilities.Current liability（流动负债）Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year.The classification of current liabilitiesIt including: notes payable, accounts payable, advances from customers, accrued expenses, and taxes payable, etc;Long-term liability（长期负债）Long-term liabilities refer to the debts which will be repayment after a year including long-term notes payable, bonds payable, and mortgage note, etc.3.Owner's equity（所有者权益）Owner's equity refers to the interest or the claim of the investors remaining in the net assets of an enterprise.Net assets are the difference between the amount of assets and the amount of liabilities. That is say net assets equal owner’s equity.4.Revenue（收入）Revenue is the economic resources flowing into a business as a result of rendering good sold and service during a given accounting period. The classification of revenueSales revenue, service revenue, and investment revenue are subdivisions of revenue. Increase in revenue will increase owner's equity.5. Expenses（支出）Expenses are the outflow of a business's economic resources resulting from earning revenue or the cost of the operational activities for the business.The classification of expenseExpenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc. Increase in expenses will decrease owner's equity.6. Net income（纯收入）Net income (or net loss) is the result of matching revenue with expenses. When revenue exceeds expenses, net income occurs, otherwise net loss occurs.II. Accounting Equations（会计等式）Basic accounting equations:Assets= EquityAssets = Liabilities + Owner's EquityAssets= Liabilities + Owner’s EquityExpanded accounting equation:Assets= Liabilities + Owner's Equity + Net incomeAssets = Liabilities + Owner's Equity+ Revenues – ExpensesAssets+ Expenses= Liabilities + Owner's Equity+ RevenuesIII. Effect of Business transactions upon the Accounting Equation（商业交易对会计等式的影响）1. Increase an asset and increase a equity;2. Decrease an asset and decrease a equity;3. Increase one asset and decrease another asset;4. Decrease one equity and increase another equity.Unit 3 The Double-entry Accounting SystemLearning Objective:After studying this unit, you should be able to:1. Define the accounts2. Identify the chart of accounts for a typical company3. Analyse transaction using debts and credits4. Learn different types of accounts5. Understand the double-entry accounting system and single-entry systemI. What is the Account(什么是账户)An account is a specific accounting record that provides an efficient way to categorize transactions.We may designate asset accounts, liability accounts, owner’s equity accounts, revenue accounts and expense accounts.II. Debit and Credit（借方和贷方）Accountants often use T-account as a visual aid for seeing the effect of the debit and credit on the two (or more) account.Account nameDr. Cr.III. Types of Accounts（账户类型）1. Asset accountsAssetsDr Cr(+) (-)Ending balances2. Liability accountsLiabilitiesDr Cr(-) (+)Ending balances3. Owner’s equity accountLiabilitiesDr Cr(-) (+)Ending balances4. Revenue and expense accountsRevenue ExpenseDr Cr Dr Cr(-) (+) (+) (-)As an example: Mr. S. Smith invested $4, 000 to open his counseling practice.Cash Capital4,000 4,000Bought office furniture from Robinson Furniture Company on account $2,000.Office furniture Accounts payable2,000 2,000IV. The Double-entry Accounting System and Single-entry System（复式记账和单式记账）Double-entry accounting system means that the amounts of debit and credit entries must be equal when accounts record every business transactions.The features of double-entry accounting system1. Debits are always entered on the left side of an account and credits on the right side.2. For every transaction, there must be at least one debit and one credit.3. Debits must always equal credits for each transaction.Single-entry systemSingle-entry system is similar to a check book register and ischaracterized by the fact that there is only a single line entered in the account for each transaction.V. Accounting Entry（会计分录）Accounting Entry Format:DateDebit Account…………………….amountCredit Account………………….amountExplanationA accounting entry involves a three-step process:1.Identify which accounts are involved.2.For each account, determine if it is increased or decreased.3.For each account, determine by how much it has changed.For example,Mr. S. Smith invested $4, 000 to open his counseling practice.Cash 4,000Mr. S. Smith, Capital 4,000To record invest 4,000 cash open the business.Bought office furniture from Robinson Furniture Company on account, $2,000.Office Furniture 2,000Accounts Payable 2,000To record buy office furniture $2,000 on account.Unit 4 THE ACCOUNTING PROCESSLearning Objective:After studying this unit, you should be able to :1. Understand how to collect economic information2. Explain the accounting cycle3. Understand the journals and ledgers4. Explain the trial balanceI. Accounting Cycle（会计周期）During each accounting year, a sequence of accounting procedures called the accounting cycle is completed.Complete accounting cycle includes the following eight steps:Step 1 Transactions are analyzed on the basis of business documents known as source documents and are recorded in either the generaljournal or the special journals;Step 2 Information is transferred (posted) from the journal to ledger accounts;Step 3 A trial balance is prepared from the accounts balance in the ledger to prove the equality of debits and credits;Step 4 Adjusting entries are made to bring the balances of some accounts to their proper amounts for matching principle;Step 5 Preparing an adjusted trial balance , proving again the equality of debits and credits in the ledger account;Step 6 Making closing entries, journalizing and posting them into ledger accounts and closing all revenue and expense accounts;Step 7 Preparing an post-closing trial balance;Step 8 Preparing income statement and balance sheet based on the balance in the ledger account.II. Journals（日记账）In a western accounting system, the information about each business transaction is initially recorded in an accounting record called a Journal.1. Types of journalsGeneral Journal（普通日记账）The simplest type of journal is called a general journal. It has only two money columns, one for debits and the other for credits; it may be usedfor all types of transaction.Special Journals（特殊日记账）Special journals are designed as a simple way to record a single type of frequently occurring transaction. such as sales, purchases, cash receipts and cash payments journals.Sales journal2. Usefulness of using journals1. The journal shows all information about a transaction in one place and also provides an explanation of the transaction;2. The journal provides a chronological record of in the life of a business;3. The use of a journal helps to prevent errors .III. Ledgers（分类账）The complete set of accounts for a business entity is called a ledger. They may be grouped into general ledger and subsidiary ledger.1. General Ledger（总分类账）The general ledger is the book used to list all the accounts established by an organization.General ledgerAccount: Cash Account No.1012. Subsidiary Ledger（辅助分类账）Further simplification of the general ledger is brought about by the use of subsidiary ledger.In practice, accounts payable and accounts receivable have subsidiary ledger.The Relation of the General and Subsidiary LedgersGeneral ledger Accounts payable subsidiary ledgerThe advantages of subsidiary ledgers1. Reduces ledger detail;2. Permits better division of labor;3. Permits a different sequence of accounts ;4. Permits better internal control.3. Posting transactionsPosting is the process of copying journal entry information from the journal to the ledger.The steps of posting1. Record the date and the amount of the entry in the account.2. Insert the number of the journal page in the posting reference column of the account.3. Insert the ledger account number in the posting reference column ofthe journal.VI. The Trial Balance（试算平衡表）The trial balance is a worksheet on which you list all general ledger accounts and debit or credit balance.ABC Co. LTD.Trial BalanceSeptember 30, 2009Accounts names Debits CreditsCash $ 5,800Furniture 2,000Accounts Payable 2,000 Capital 4,000 Sales 2,500 Rent Expense 500Salaries Expense 200Totals $ 8,500 $ 8,500How to Prepare a Trial BalanceThe procedure is as follows:1. List account names in numerical order;2. Record balances of each account, entering debit balances in the left column and credit balances in the right column;3. Add the columns and record the totals;4. Compare the totals.2. Uses and Limitations of the Trial BalanceTypical of such errors are:◆The entering of a debit as a credit or vice versa;◆Arithmetical mistakes in balancing accounts;Unit 5 Adjusting Entry and Closing ProcedureLearning Objective:After studying this unit, you should be able to :1. Explain the cash and accrual basis of accounting2. Understand the difference of cash basis and accrual basis of accounting3. Describe the types and characteristics of adjusting entries4. Prepare the closing entriesI. Basis of Accounting（会计基础）1. Periodic ReportingIn order to provide timely accounting information, the time-period concept divides the life of an enterprise into distinct and relatively short accounting periods.2. Cash Basis and Accrual Basis of Accounting（收付实现制和权责发生制）In accrual-basis accounting, an accountant recognizes the impact of a business transaction as it occurs.In cash-basis accounting, however, the accountant does not record a transaction until cash is received or paid.The generally accepted accounting principles (GAAP) require that a business use the accrual basis.For example, in its first year of operations, Harris Co. earned $ 39,000 in revenues and received $ 33,000 cash from customers. The company incurred expenses of $ 22,500, but had not paid for $ 2,250 of them at year end.In addition, Harris prepaid $ 3,750 for expenses that would beincurred the next year.Calculate the first year’s net income under a cash basis and under an accrual basis.Cash basis:Revenues (cash receipts) $33,000Expenses (cash payments)(22,500-2,250+3,750) 24,000Net income $9,000Accrual basis:Revenues $39,000Expenses 22,500Net income $16,500Under the two basis of accounting, net income is different.II.Adjusting Entries（调整分录）Types of Adjusting Entries :1. Prepaid expenses2. Unearned revenues3. Unrecorded liabilities4. Unrecorded receivablesPrepaid expensesPayments that a company makes in advance for items normally charged to expense are known as prepaid expense.An example would be the payment of an insurance premium for 12 months.Assume that JB Service Company paid $ 2,400 premium on March 1 for one year's property insurance in advance.March 1,Prepaid Insurance 2,400Cash 2,400To record pay a year’s premium $2,400 in advance.At the end of March, 1/12 of $ 2,400 premium or $ 200 has expired or been used up during the year.March 31,Insurance Expense 200Prepaid Insurance 200To record apportion this month’s premium $200.Unearned revenuesAmounts received before the actual earning of revenues are known as unearned revenues.In the period in which goods or services are rendered, an adjusting entry is made to record the portion of the revenue earned during the period.On December 1, 2009, assume that JB Service Company collected in advance $2,000 from a customer for the service to be completed on January 31, 2010.December 1,Cash 2,000Advances on Service Revenue 2,000To record receive the revenue $2,000 in advance.On December 31, 2009, JB Service Company had already realized that half of service revenue;December 31,Advances on Service Revenue 1,000Service Revenue 1,000To record realized half revenue $1,000.Unrecorded liabilitiesAdjusting entries are required at the end of an accounting period to recognize any unrecorded liabilities in the proper period and to record the corresponding expenses.Assume that the employees' salaries in JB Service Company were paid up to December 29, the salaries of two days (December 30 and 31) were not paid to the employees.December 31:Salaries Expense 3,000Salaries Payable 3,000To record accrued salaries expense $3,000 at the end of the period. Unrecorded receivablesRevenues may be earned during the current period, but not yet billed to customers or recorded in the accounting records.On December 31, assume that JB Service Company has completed a half of service work. The total amount to be received when the work is completed will be $5,000.December 31,Accounts Receivable 2,500Service Revenue 5,000To record not receive the revenue $2, 500.Characteristics of adjusting entries◆Every adjusting entry involves the recognition of either revenue or expenses.◆Adjusting entries are based on the concepts of accrual accounting, not upon monthly bills or month-end transactions.III. Closing the accounts（结账）1 .Real and nominal accounts（真实与名义账户）Real accounts (assets, liabilities, and owners' equity) are permanent;they are not closed to a zero balance at the end of each accounting period.nominal accountsThese accounts (revenues, expenses, and dividends) are temporary; they are really just subcategories of Income Summary and are reduced to a zero balance through the closing process at the end of each accounting period.2. Purpose of closing entries（结账目的）At the end of an accounting period, an income statement is prepared. The revenue and expense accounts have served their purpose in determining the period's net income.3. Preparing the closing entries（准备结账）In short, the processes of closing the accounts include the following four steps:(1) Close revenues (credit balances) to income summary;(2) Close expenses (debit balances) to income summary;(3) Close income summary (the balance is net income or loss) to the owner‘s capital (or to retained earnings for corporations);(4) Close withdrawals (debit balance) to capital (or dividends to retained earnings for corporations).Closing entries for the revenue accountsClosing a revenue account means transferring its credit balance to theincome summary account.Assume that the only revenue account in the JB Service Company, which had a credit balance of $12,500 at October 31.October 31,Service Revenue 12,500Income Summary 12,500To record close the revenue account.Closing Entry for the Revenue AccountService Revenue Income SummaryClosing entries for the expense accountsClosing an expense account means transferring its debit balance to the income summary account.Assume that there are four expense accounts in the ledger of JB Service Company. On October 31, the total amount of the debit balances for the four expense accounts is $10,000.Income Summary 10,000Advertising Expense 3,000Salaries Expense 4,000Telephone Expense 1,000Depreciation Expense 2,000To record close the expense account.Closing the income summary accountAt the end of accounting period, the balance of income summary account is then transferred to owner’s capital account for sole proprietorship and partnership. For the corporation, the balance of income summary account is transferred to the retained earnings account.From the above examples, we can see that the income summary account has a credit balance of $ 2,500.Income Summary 2,500John Braun, Capital 2,500To record close the income summary account.Closing the Income Summary AccountIncome Summary John Braun, CapitalClosing the account of withdrawalsClosing the account of withdrawals means transferring its debit balance to the owner's capital account.Assume that the account of withdrawals for JB Service Company had acredit balance of $1,000 at October 31.October 31,John Braun, Capital 1,000John Braun, Withdrawals 1,000To record close the withdrawal account.Closing entries transfer the balances in the temporary (or nominal) accounts (revenue, expense, and dividend so on) to a balance sheet equity account. Closing the accounts is process that prepares the accounts for the next period.。

会计英语备课教案一、教学目标1. 知识目标：（1）掌握会计基本术语和概念；（2）了解会计报表的编制方法和流程；（3）熟悉会计准则和相关法规。

2. 技能目标：（1）能够阅读和理解会计英文文献；（2）能够运用英语进行会计业务的交流和沟通；3. 情感目标：培养学生的国际视野，提高他们对会计专业英语的学习兴趣和积极性。

二、教学内容1. 会计基本术语和概念：资产、负债、所有者权益、收入、费用等；2. 会计报表的编制方法和流程：资产负债表、利润表、现金流量表等；3. 会计准则和相关法规：国际会计准则、中国会计准则等。

三、教学方法1. 讲授法：讲解会计基本术语和概念，阐述会计报表的编制方法和流程；2. 案例分析法：分析真实会计案例，让学生深入了解会计实务；3. 互动教学法：鼓励学生提问、讨论，提高课堂氛围。

四、教学步骤1. 导入：介绍会计在国际贸易中的重要性，激发学生的学习兴趣；2. 讲解会计基本术语和概念：逐一讲解资产、负债、所有者权益等概念，并通过示例加深理解；3. 会计报表的编制方法和流程：讲解资产负债表、利润表、现金流量表的编制步骤；4. 会计准则和相关法规：介绍国际会计准则和中国会计准则的基本内容；5. 课堂练习：布置相关练习题，让学生巩固所学内容。

五、课后作业1. 翻译一段会计英文文献；3. 复习课堂内容，整理笔记。

教学评价：1. 课后收集学生的课堂练习和课后作业，评估掌握程度；2. 期末进行会计英语知识测试，检验学习成果；3. 观察学生在课堂上的参与度和积极性，了解学习兴趣。

六、教学内容1. 会计凭证与账簿：原始凭证、记账凭证、账簿的分类和登记方法；2. 会计分录：借贷记账法、会计分录的编制和审核；3. 会计循环：会计循环的步骤和流程；4. 财务分析：财务比率、现金流量分析、盈利能力分析等。

七、教学方法1. 演示法：通过实物或软件演示会计凭证的编制和账簿的登记；2. 模拟操作法：设置模拟会计场景，让学生亲自动手操作；3. 小组讨论法：分组讨论会计分录的编制和审核，促进学生相互学习。