3.3会计英语PPT课件
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会计英语ppt课件26页PPT
How does it go about the research process Critical appraisal - pluses/minuses, what do I learn from it for my
research?
2 Designing the analysis
– General issues - myself – Specific examples from subject areas Cahan/Berkman/Rouse
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
THE SCIENTIFIC RESEARCH PRO4CESS
Research Topic
Research Problem
Hyesign
Variable Measurement
Analyses
Interpret Results
Conclusions
• Good research is systematic, logical, objective and critical – enthusiasm is good, passion dangerous
A WARNING
• Accounting and finance deal with human behaviour – it is not hard science
research?
2 Designing the analysis
– General issues - myself – Specific examples from subject areas Cahan/Berkman/Rouse
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
THE SCIENTIFIC RESEARCH PRO4CESS
Research Topic
Research Problem
Hyesign
Variable Measurement
Analyses
Interpret Results
Conclusions
• Good research is systematic, logical, objective and critical – enthusiasm is good, passion dangerous
A WARNING
• Accounting and finance deal with human behaviour – it is not hard science
会计英语 课件
VS
用于发出指示、命令或请求，在会计英语中常用于指示、建议或要求执行某些操作。
示例
Please ensure that all financial transactions are accurately recorded.（请确保所有财务交易都准确记录。）
祈使句结构
05
Accounting English Reading and Writing
Accounting English writing often requires the ability to present complex information in a structured and coherent manner. Students should have strong organizational skills, using headings, subheadings, and tables to guide the reader through the information.
Comprehension of financial reports: This skill involves the ability to read and understand financial reports such as balance sheets, income statements, and cash flow statements. It requires knowledge of accounting vocabulary and concepts to understand the information presented in these reports.
Financial Statements
会计专业英语PPT
Management accounting (next page)
Management accounting:
use both historical data in assisting management daily operations and in planning future operations.
concepts one more time. • Combine both freely but English is more
important.
二 Improve English by ….
– Read textbook in class and after class – Remember new words – Answer questions in exercise is important – Overlook some parts while emphasizing some
• Financial accounting: provides external reports o outsiders, financial information.
2 Reporting management information to internal users
Internal users are senior management-level personnel.
• What do you think?
二 Functions
1 Reporting financial information to outside interested users
• Outside users are:investors,banks and other creditors,government agencies,general publics
Management accounting:
use both historical data in assisting management daily operations and in planning future operations.
concepts one more time. • Combine both freely but English is more
important.
二 Improve English by ….
– Read textbook in class and after class – Remember new words – Answer questions in exercise is important – Overlook some parts while emphasizing some
• Financial accounting: provides external reports o outsiders, financial information.
2 Reporting management information to internal users
Internal users are senior management-level personnel.
• What do you think?
二 Functions
1 Reporting financial information to outside interested users
• Outside users are:investors,banks and other creditors,government agencies,general publics
会计英语ppt课件共27页文档
16、云无心以出岫，鸟倦飞而知还。 17、童孺纵行歌，斑白欢游诣。 18、福不虚至，祸不易来。 19、久在樊笼里，复得返自然。 20、羁鸟恋旧林，池鱼思故渊。
会计英语ppt课件
COURSE OUTLINE Part 1:Research Methods in ACC/FIN Part 2: Basic Theoretical Issues in ACC/FIN
2. Developing a research plan 3. Models 4. Data
Published, existing, to be collected, qualitative and quantitative
5. Analysis 6. Writing, presentation, review
• Over-riding theme BE METHODICAL
• When you get to the literature review take careful notes – set up some sort of filing system
– It is your choice whether it is electronic, physical or a combination but Endnote is useful for references
Part 3: Special Topic in ACC/FIN
ACC/FIN RESEARCH METHODS
INTRODUCTION TO RESEARCH
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
会计英语ppt课件
COURSE OUTLINE Part 1:Research Methods in ACC/FIN Part 2: Basic Theoretical Issues in ACC/FIN
2. Developing a research plan 3. Models 4. Data
Published, existing, to be collected, qualitative and quantitative
5. Analysis 6. Writing, presentation, review
• Over-riding theme BE METHODICAL
• When you get to the literature review take careful notes – set up some sort of filing system
– It is your choice whether it is electronic, physical or a combination but Endnote is useful for references
Part 3: Special Topic in ACC/FIN
ACC/FIN RESEARCH METHODS
INTRODUCTION TO RESEARCH
Cui Zhe School of Business Nantong University
OBJECTIVE
• To ensure you have the skills necessary to produce an excellent dissertation
会计英语(第三版)(ppt课件)
net book value 账面净值
worksheet 工作底稿
closing entries 结账分录
学习交流课件
27
income summary 收益汇总
bookkeeping procedures
账务处理程序
summarized vouchers
汇总记账凭证
categorized accounts summary
nominal account 虚账户
chart of accounts 科目表
学习交流课件
17
general ledger 总分类账
normal balance 正常余额
journalizing 记日记账
compound journal entry
复合分录
学习交流课件
18
general journal 普通日记账
posting 过账
accounting cycle 会计循环
trial balance 试算表
学习交流课件
19
adjustment 账项调整
adjusted trial balance
调整后试算表
closing 结账
post-closing trail balance
22
Chapter 3
学习交流课件
23
time period 会计期间
fiscal year 财政年度
calendar year 日历年度
natural business year
自然经营年度
学习交流课件
24
adjustments 账项调整
cash basis 现金制、收付实现制
会计英语
worksheet 工作底稿
closing entries 结账分录
学习交流课件
27
income summary 收益汇总
bookkeeping procedures
账务处理程序
summarized vouchers
汇总记账凭证
categorized accounts summary
nominal account 虚账户
chart of accounts 科目表
学习交流课件
17
general ledger 总分类账
normal balance 正常余额
journalizing 记日记账
compound journal entry
复合分录
学习交流课件
18
general journal 普通日记账
posting 过账
accounting cycle 会计循环
trial balance 试算表
学习交流课件
19
adjustment 账项调整
adjusted trial balance
调整后试算表
closing 结账
post-closing trail balance
22
Chapter 3
学习交流课件
23
time period 会计期间
fiscal year 财政年度
calendar year 日历年度
natural business year
自然经营年度
学习交流课件
24
adjustments 账项调整
cash basis 现金制、收付实现制
会计英语
会计英语 ppt
debit must have credit and credit is equal to debit
First，when you use the debit and credit accounting， for each economic business,not only to record an (or several) account debit,bu also record another lender (or several) account that is debit must have credit .and debit must be equal to credit.second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite.
This equation, called financial condition equation, it reflects the assets, liabilities and owners' equity, the relationship between the three accounting elements reveals the enterprise at a specific point of the financial situation. To be specific, it shows that the enterprise at a specific point of various assets and creditors and investors on the basic situation of enterprise assets claims, shows that the enterprise assets, all are provided by the investors and creditors.
《英文版基础会计学》PPT课件
When does REMM quit from a firm?
Seek different chance to maximize his own interests;
When we define human being as REMM, we have to solve the fundamental issue:
The value must be fundamental and the society could not go without;
Another way to explain: Darwinism;
Natural selection and the fittest survive;
6
The Nature of Firm
business;
DEB: the symbol of accounting science;
18
The Evolution of Accounting
From Bookkeeping to Financial Accounting
Capital market: accounting information is widely circulated;
Decision making: much more complicated;
Management Accounting is “invented”;
21
The Evolution of Accounting
From commodity market to capital market; The developing of capital market raises two
REMMs have to find efficient ways to develop and maintain trust;
Seek different chance to maximize his own interests;
When we define human being as REMM, we have to solve the fundamental issue:
The value must be fundamental and the society could not go without;
Another way to explain: Darwinism;
Natural selection and the fittest survive;
6
The Nature of Firm
business;
DEB: the symbol of accounting science;
18
The Evolution of Accounting
From Bookkeeping to Financial Accounting
Capital market: accounting information is widely circulated;
Decision making: much more complicated;
Management Accounting is “invented”;
21
The Evolution of Accounting
From commodity market to capital market; The developing of capital market raises two
REMMs have to find efficient ways to develop and maintain trust;
《会计学专业英语》PPT课件
Accounting: Information for Decision Making
• The primary objective of accounting – to provide information that is useful for making decisions.
Users of Accounting Information
why they need the information; • Understand the types of accounting information; • Have a general idea of the professional fields of
accounting and their duties. • Learn the accounting terms in this chapter and use them
Suggestions for study
• Previewing the text is very important.
• 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》，外 语教学与研究出版社， [英] P.H. Collin, Adrian Joliffe 编，张炜等译，2002年9 月第1版
– Company – Corporation
Definition of Accounting
• Accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, and analyses and interprets its results, with monetary unit as its main criterion.
会计英语3.PPT
Accrual vs Cash Accounting.
• Accrual Accounting权责发生制.
– Impact of business transactions are recorded when the transaction occurs – Revenues are recognized when earned. – Expenses are recognized when incurred.
Adjusting Prepaid Expenses.
To record $3,000 paid for 3 months rent on April 1, 20X3.
DATE ACCOUNTS AND EXPLANATION DEBHale Waihona Puke T CREDITApr 1
Prepaid Rent (1,000 x 3) Cash Paid 3 months’ rent in advance
To record purchase of a long-lived asset.
DATE ACCOUNTS AND EXPLANATION DEBIT CREDIT
Mar. 1
Furniture 34,000 Accounts Payable Purchased office furniture on account
Depreciation Expense: Ex-3-2 p51
Historical Cost – Salvage Value Useful Life
($34,000 – 10,000) 4Years = $6,000 per year×10÷12 = $5,000
Depreciation Expense续
《会计英语》PPT课件
② Accounting is a measure used by an entity (profit or non-profit) to accumulate, dispose, communicate and convey economic inf ormation. The gathered and settled data should communicate e fficiently with relevant groups outside by the using standard acc ounting statements (in the sense of types, forms and contents).
13. Accounts receivable应收帐款 14. Realized profits实现的利润 15. Financial accounting财务会计 16. Financial position财务状况 17. Operating results经营结果 18. Cash flow现金流量 19. Double entry复式记帐 20. Accounting entity会计主体 21. Going-concern持续经营 22. Accounting period会计期间 23. Accrual system权责发生 24. Cash basis accounting收付实现制
on 会计前提/假设 4. Accounting principles会计原则 5. Accounting elements会计要素 6. Assets资产 7. Liabilities负债 8. Owner’s equity所有者权益 9. Revenue收入 10.Profit利润 11.Expenses费用 12.Entity经营单位、实体单位
13. Accounts receivable应收帐款 14. Realized profits实现的利润 15. Financial accounting财务会计 16. Financial position财务状况 17. Operating results经营结果 18. Cash flow现金流量 19. Double entry复式记帐 20. Accounting entity会计主体 21. Going-concern持续经营 22. Accounting period会计期间 23. Accrual system权责发生 24. Cash basis accounting收付实现制
on 会计前提/假设 4. Accounting principles会计原则 5. Accounting elements会计要素 6. Assets资产 7. Liabilities负债 8. Owner’s equity所有者权益 9. Revenue收入 10.Profit利润 11.Expenses费用 12.Entity经营单位、实体单位
会计英语.ppt
Net income (Net loss)=Revenues-Expense Next net income or net loss will be closed to owner's equity. And we can have the following presentation of accounting equation.
Assets=Liabilities+(Owner's equity+revenues-Expenses) In this lesson,the equation is more useful.
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4
这一等式，称为财务状况等式，它反映了资产、负债和所有者权益三 个会计要素之间的关系，揭示了企业在某一特定时点的财务状况。具 体而言，它表明了企业在某一特定时点所拥有的各种资产以及债权人 和投资者对企业资产要求权的基本状况，表明企业所拥有的全部资产， 都是由投资者和债权人提供的。
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6
debit must have credit and credit i use the debit and credit accounting， for each economic business,not only to record an (or several) account debit,bu also record another lender (or several) account that is debit must have credit .and debit must be equal to credit.second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite.
Assets=Liabilities+(Owner's equity+revenues-Expenses) In this lesson,the equation is more useful.
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4
这一等式，称为财务状况等式，它反映了资产、负债和所有者权益三 个会计要素之间的关系，揭示了企业在某一特定时点的财务状况。具 体而言，它表明了企业在某一特定时点所拥有的各种资产以及债权人 和投资者对企业资产要求权的基本状况，表明企业所拥有的全部资产， 都是由投资者和债权人提供的。
2021/6/24
6
debit must have credit and credit i use the debit and credit accounting， for each economic business,not only to record an (or several) account debit,bu also record another lender (or several) account that is debit must have credit .and debit must be equal to credit.second the accounts can be recorded the same account and can also not the same account, but it must be two direction of charge to an account, neither debite,nor credite.
会计学英文版ppt课件
managers and other users of its financial statements.The
accounts within the chart of accounts are numbered for use
as references.
Balance Sheet Accounts
accounts.
Prepare an unadjusted trial
balance and explain how it can be used to discover errors.
Using Accounts to Record Transactions
As a result,accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record.This record is
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Examples ——wages expense, rent expense, utilities expense, supplies expense, and miscellaneous expense.
A chart of accounts should meet the needs of a company’s
accounts within the chart of accounts are numbered for use
as references.
Balance Sheet Accounts
accounts.
Prepare an unadjusted trial
balance and explain how it can be used to discover errors.
Using Accounts to Record Transactions
As a result,accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record.This record is
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Examples ——wages expense, rent expense, utilities expense, supplies expense, and miscellaneous expense.
A chart of accounts should meet the needs of a company’s
会计英语—基础会计演示版.ppt
raw material 原材料
direct material 直接材料
最新.课件
36
direct labor 直接工资
manufacturing overhead
制造费用
work in progress 在产品
cost of goods manufactured
完工产品成本
source document 原始凭证
最新.课件
22
subsidiary ledgers 明细分类账
trial balance 试算平衡表
error correction 差错更正
最新.课件
23
Chapter 6
最新.课件
24
accumulated depreciation
累计折旧
adjusting entries 调整分录
adjusted trial balance
调整后试算平衡
contra-asset account 备抵账户
最新.课件
25
closing entries 结账分录
capital stock 股本
depreciation expense
会计英语
基础会计
最新.课件
1
Chapter 1
最新.课件
2
accounting 会计，会计学
enterprise 企业
information system 信息系统
business 商业，企业
最新.课件
3
decision making 制定决策
bookkeeping 簿记
cash-basis 现金收付制
accrual-basis 权责发生制（应计制）
会计英语财务会计(ppt版)
executives 高级(gāojí)管理人员
professional judgment
职业判断力
第六页，共八十四页。
ethical standard 道德(dàodé)准那么
integrity 整合性
AICPA
美国(měi ɡuó)注册会计师 协会
第七页，共八十四页。
Chapter 2
第四十六页，共八十四页。
weight average
加权平均
(píngjūn)
第四十七页，共八十四页。
Chapter 7
第四十八页，共八十四页。
accumulated depletion
累计折耗(shéhào)
accumulated depreciation
累计折旧
acquisition cost 取得(qǔdé)本钱
第二十九页，共八十四页。
bad debt recovery 已确认(quèrèn)坏账的收
回
bed debt expense 坏账费用
bank charges 银行(yínháng)手续费
bank credit memorandum
银行贷项通知
第三十页，共八十四页。
bank debit memorandum
closing the accounts
结账
(jié zhànɡ)
closing entry 结账分录
credit balance 贷方余额
第十八页，共八十四页。
debit balance 借方余额
depreciation expense 折旧费用
double-entry accounting
第二十七页，共八十四页。
第3章 Financial Statements《会计英语》PPT课件
Land
Total Assets
133 500
68 000
$350 000
Unit 1 Balance Sheet
Exhibit 3-1-1A balance sheet in report form
ABC Co. LTD
Balance Sheet
December 31, 20
Liabilities & Owners’Equity
$225 000
45 000
270 000
350 000
Unit 1 Balance Sheet
Exhibit 3-1-2 A balance sheet in account form
ABC Co. LTD
Balance Sheet
December 31, 20_ _
Assets
Cash
Accounts Receivable
ABC Co. LTD
Balance Sheet
December 31, 20
Assets
Cash
Accounts Receivable
Supplies
$20 500
65 000
1 500
Cleaning Equipment
39 000
Delivery Equipment
22 500
Buildings
business arrived at this financial position.
Unit 1 Balance Sheet
➢FORMAT OF BALANCE SHEET. The balance sheet may be arranged in
either account form or report form.
Total Assets
133 500
68 000
$350 000
Unit 1 Balance Sheet
Exhibit 3-1-1A balance sheet in report form
ABC Co. LTD
Balance Sheet
December 31, 20
Liabilities & Owners’Equity
$225 000
45 000
270 000
350 000
Unit 1 Balance Sheet
Exhibit 3-1-2 A balance sheet in account form
ABC Co. LTD
Balance Sheet
December 31, 20_ _
Assets
Cash
Accounts Receivable
ABC Co. LTD
Balance Sheet
December 31, 20
Assets
Cash
Accounts Receivable
Supplies
$20 500
65 000
1 500
Cleaning Equipment
39 000
Delivery Equipment
22 500
Buildings
business arrived at this financial position.
Unit 1 Balance Sheet
➢FORMAT OF BALANCE SHEET. The balance sheet may be arranged in
either account form or report form.
会计英文单词课件
Lesson Three L & Equity Section
Liabilities
Current L. Long-term L.
Text
Long-term notes, Mortgages
Bonds payable
Accounts payable Accrued wages & Salaries payable Sales & excise taxes payable Income or property taxes payable short-term notes payable Dividends paTyeaxbtle Estimated or accrued liabilities ……
Sole Proprietors
hip Partnership
corporation
会计英文单词
Principal difference in the owners’ equity
Single proprietorship
partnership
Corporation
Do not have to distinguish between amounts invested by owners and undistributed earnings
• What are the liabilities? • What are the owners’ equity? • When the owners of a business withdraw
cash, do the withdrawals appear as expenses on the income statement? Explain. • List some examples of current liabilities and long-term liabilities.
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重点
the definition of Accounting； T-account； Accounting cycle
Contentsp2-5
教学总体目标
• 通过本课程的学习，主要目标是让财务管 理专业的学生掌握会计的基本术语，能够 用英语表述会计概念及内容，能够读懂并 分析英文会计报表。
• 掌握用英语做账的实际操作能力，熟悉常 用会计术语、符号。
• The primary objective of accounting is to provide information that is useful for decision making purposes.
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Ac13counting
1.3 What’s the functions of accounting
• 了解国际会计惯例、国内外会计准则不同 之处。
考核方式
听写、课堂表现、作业（30％）
书面考核： 闭卷考试（60％）
考勤（10％）
总成绩
参考书目
1. 张其秀.会计英语——基础会计. 2007 . 上海财经 大学出版社
2. 孙耀远. 2007.财务会计英语 .外语教学与研究出 版社
3. 劳伦斯，赖恩. 2003 .会计基础（第九版）（英 文） .上海：立信会计出版社
本课程内容主要包括会计的理论概述，会计信息 的归集与披露，会计要素，资产负债表、利润表和 现金流量表等基本财务报表以及分析，内容为财务 会计中应知应会的部分。课程结合实际案例，既吸 收了西方会计理论与实务之精华，又符合我国会计 发展的具体实践。
授课主要内容
会计理论基础
会计定义、内容；会计等式与会计要素；
Accounting … … … …
会计要素
Accounting Elements
1.资产Assets 2.负债Liabilities 3.所有者权益Owner’s Equity 4.收入Revenue 5.成本与费用Costs and Expenses 6.利润Profit
会计报表及分析 S&A
1.Financial Statements 2.Analyzing Financial Statement
• Accounting is an information system.
It provides necessary information to the management and those outside the firm to aid them in their decision making. • Accounting is designed to record, classify and summarize financial and other economic information about firms, and analyses and interprets its results with monetary unit as its main criterion.
1.1 New Words
Key words
accountant
Accounting terms
Monetary unit
Financial position
criterion
diverse adj.
Enterprise / firm
creditor
regulatory
sales volume
obligation
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1.5 Types of accounting information
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Types of accounting information
Management accounting information
• It is used to assist management in operating the business, making types of managerial decisions.
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Function of accounting
• Record、 classify and summarize • Analyses and Interprets • Provide information
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1.4 How the economic activities flow into the accounting process?
merchandise
商品，货物
会计人员
会计术语
货币计量
财务状况
评价的标准
多种多样的
企业
债权人，债主，贷方
监管的，管制的
销量
债务
inventory
存货
•1.2 What is the definition of Accounting?
2021/3/30
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• Accounting is a “language". It is widely used to describe all types of business activities.
Accounting English
—FinancialAccounting •Management Department
• Jing Shuting
课程内容简介
会计英语根据“应用型本科人才”的教育理念 而开设，各个专业在大学英语授课结束后，在第5 个学期开设专业英语课程，使学生获得用英语从事 专业工作的基本能力。
T型账户，复式记账；日记账与分类账。
会计要素
资产
收入
负债
费用
所有者权益 利润财务报表来自报表分析资产负债表；利润表；现金流量表;财务报表分析
授课主要内容
内容
理论部分
Accounting Theory
1.Accounting:Information for Decision Making
2.Accounting Equation … Double-entry
4. 于久洪. 2005. 会计英语. 北京:中国人民大学出 版社
Part One
• General Introduction to Accounting
Chapter 1 General Introduction
Introduction of Accounting Types of accounting information The users of accounting information