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会计英语第六章复习

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立信《会计专业英语》课件LESSON-SIX教学提纲

立信《会计专业英语》课件LESSON-SIX教学提纲
A commercial invoice will normally give a description of the goods and state how and when the goods were dispatched by the seller, who is responsible for insuring them in transit , and the payment terms.
payments journal to from a cash book.
NEW WORDS,PHRASES AND SPECIAL TERMS
Invoice 发票
A document stating the amount of money due to the organization issuing it for goods or services supplied.
sentences
When special journals are used, only those transactions that do not occur often enough to warrant entry in a special journal are recorded in the general journal.
The most common books of prime entry are
the day book(日记账）, the cash book（现金 收支簿） and the journal.
NEW WORDS,PHRASES AND
SPECIAL TERMS
Day book 日记账
A specialized journal or book of prime entry recording specific transactions.

会计英语unit 6 Assets—Current Assets Ⅰ

会计英语unit 6 Assets—Current Assets Ⅰ
12
(1)Accounts Used
Bonds
Stocks
Short-term investment ----Bonds
Interest Receivable Investment Income
Short-term investment -------Stocks
Dividend Receivable Investment Income
Dr. Cash 40,000 Cr. Short-term Investment ---- Stocks 30,600 Dividend Receivable 4,000 Investment Income 5,400
6
the actual amount of receipt and payment.
Cash and Cash Equivalents
Cash and Cash Equivalents is the amount of money the company has in bank accounts, savings bonds, certificates of deposit, and money market funds. It tells you how much money is available to the business immediately.
1)Purchases of Marketable Securities
Stocks
TJ Max purchased 2,000 shares from Big Lot. The market value was $55 per share, which included dividend of $10,000 having been declared but not yet realized.

会计英语——用英语了解会计的定义和运用

会计英语——用英语了解会计的定义和运用
Timetable
第一章 会计的基本框架
3
第二章 会计信息系统
3
第三章 财务报表
3
第四章 流动资产
3
第五章 长期资产
3
第六章 负债与或有事项
3
第七章 所有者权益
3
第八章 会计的其它领域—成本会计，管理会计和审计3
习题、实践操作习题演练
3
总复习 习题讲解
3
合计
30
1
Chapter 1
I. New words: 1. Account n. statement of money paid or owed for goods or services --The accounts show a profit of $9000. Open/close an account、account payable, account receivable, On account (1) pay part of the money （2）on credit --I will give you$30 on account. --buy things on account.
bank account -- Credit $8 to a customer / an account. Credit n. （1）permission to delay payment for goods and
services --No ~ is given at this shop. Payment must be in
prediction. --There is a lack of ~ between his promises
and his actions. ~ college, ~ column， ~course, ~school Corresponding a. more or less the same ~ fingerprints， the ~ period last year

财务会计英语 unit 6

财务会计英语 unit 6
Financial Accounting English (Second Edition)
Section 1 Outline of Costs and Expenses
• Non-production cost (非生产性成本) Non-production cost is also called period cost. It includes selling cost, research and development cost, general and administrative cost, and interest cost.
LOGO
Unit 6
Costs and Expenses
Financial Accountinቤተ መጻሕፍቲ ባይዱ English (Second Edition)
Contents
Section 1 Outline of Costs and Expenses
Section 2 Accounting for Costs
Section 3 Accounting for Expenses
Financial Accounting English (Second Edition)
Section 1 Outline of Costs and Expenses
• 1.1 Expenses Expenses are the decrease in owner’s equity caused by the business’s revenue-producing operation. • 1.2 Costs Cost is a measurement, in monetary terms, of the amount of resources used for business purposes

CPA 注册会计师 会计 讲义 会计英语 第六章 或有事项

CPA 注册会计师 会计 讲义 会计英语 第六章 或有事项

2019年注册会计师考试辅导会计英语第六章或有事项本部分在历年专业阶段考试中涉及分数较少，但在2009年也独立考核过主观题，并可以选用英文作答。

本章内容比较简单，在复习中应熟练掌握或有事项的处理原则，争取在考试中对这部分题目做到“手到擒来”。

I.或有负债和或有资产或有负债无论是现时义务，还是潜在义务均不符合负债的确认条件，因而不能确认，只能在附注中披露。

No matter it is a current obligation or a potential obligation , contingent liability couldn’t be recognized because the liability recognition criteria are not met. It only can be disclosed in note.或有资产，是潜在资产，不符合资产的确认条件，因而不能确认，只有在很可能导致经济利益流入企业时才能在附注中披露。

Contingent asset is potential asset and should not be recognized because it is not satisfying the asset recognition criteria and will be disclosed in the notes once it would most likely lead to economic benefit flowing into the business.II. 预计负债的确认 Recognition of provision与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：The obligation pertinent to a contingency shall be recognized as provision when the following conditions are satisfied simultaneously:（1）该义务是企业承担的现时义务；That obligation is a current obligation of the enterprise；（2）履行该义务很可能导致经济利益流出企业；It is likely to cause any economic benefit to flow out of the enterprise as a result of performance of the obligation;（3）该义务的金额能够可靠地计量。

会计英语第6章

会计英语第6章
As pension obligation accrues, the company could record them by a debit to Pension Expense account and a credit to cash account.
If all required payments are made promptly to the pension fund trustee, no liability needs to be represented in the financial statements.
Short-term notes payable may be either interest-bearing or non-interest-bearing.
In theory, short-term notes payable should be recorded at the present value of the cash outflows associated with the note.
1. Taxes Payable
◦ Show the amount that the entity owes government offices for taxes.
2. Interest Payable
◦ Cost of borrowing and increases with the passage of time.
6.1.5 Short-term Borrowings
Short-term borrowings usually arise from cash borrowings and are generally payable to banks or loan companies.

CPA注册会计师会计讲义会计英语第六章或有事项

CPA注册会计师会计讲义会计英语第六章或有事项

CPA注册会计师会计讲义会计英语第六章或有事项2019年注册会计师考试辅导会计英语第六章或有事项本部分在历年专业阶段考试中涉及分数较少，但在2009年也独立考核过主观题，并可以选用英文作答。

本章内容比较简单，在复习中应熟练掌握或有事项的处理原则，争取在考试中对这部分题目做到“手到擒来”。

I.或有负债和或有资产或有负债无论是现时义务，还是潜在义务均不符合负债的确认条件，因而不能确认，只能在附注中披露。

No matter it is a current obligation or a potential obligation , contingent liability couldn’t be recognized because the liability recognition criteria are not met. It only can be disclosed in note.或有资产，是潜在资产，不符合资产的确认条件，因而不能确认，只有在很可能导致经济利益流入企业时才能在附注中披露。

Contingent asset is potential asset and should not be recognized because it is not satisfying the asset recognition criteria and will be disclosed in the notes once it would most likely lead to economic benefit flowing into the business.II. 预计负债的确认 Recognition of provision与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：The obligation pertinent to a contingency shall be recognized as provision when the following conditions are satisfied simultaneously:（1）该义务是企业承担的现时义务；That obligation is a current obligation of the enterprise；（2）履行该义务很可能导致经济利益流出企业；It is likely to cause any economic benefit to flow out of theenterprise as a result of performance of the obligation;（3）该义务的金额能够可靠地计量。

会计英语 lesson 6

会计英语 lesson 6
• The main difference between the two types of company lies in the restrictions placed on the issue or transfer of their shares.
• 6.3 Share Capital
• The capital of a limited company is divided into shares that have a nominal/ par value.
• 6. To understand different values of a stock.
• 7. To report stockholders’ equity transactions on The Cash Flow Statements
• 6.1 Introduction: Limited Company
LESSON SIX
OWNER’S EQUITY
• Aims:
• 1. To describe the characteristics of limited company.
• 2. To differentiate among authorized, issued, and outstanding shares.
• 6.5 Measure the Effect of Issuing Stock on a Company’s Financial Position
• Corporations issue stock to raise capital to finance operations.
• 1. A corporation issues (sells) all or part of the stock that is authorized in the corporate charter.

CHAPTER6 《会计英语》

CHAPTER6 《会计英语》

Unit 2 Non-current Liabilities
➢BONDS PAYABLE. ➢When a corporation needs to raise a large amount of long-term capital, it generally sells additional shares of capital stock or issues bonds payable. The issuance of bonds payable is the equivalent of splitting a large loan into a great many units, called bonds. Each bond is, in essence, a long-term interest-bearing note payable.
Special Terms
3. debenture bond 信用债券、无担保债券,一种普通的公司债券,发行时不 以有形资产作为抵押品或作为留置(lien)。由于信用债券没有抵押品作为担保, 因而需在债券契约中列有一些保护性条款,如保持一定的流动比率,在无能力支 付利息时,所发行债券即作为到期债券,持券人可以要求公司立即还本,公司若再 发行债券,持券人对发行者的资产有优先权等。 4. credit ratings 信用等级评定。有专门的征信机构,如美国的Dun & Bradstreet公司, 专门从事这种业务。信用好的公司容易以某种优惠条件取得 借款,或通过发行信用债券融资。信用不好的公司在融资时将会受到限制。
06CHAPTER
Liabilities
ห้องสมุดไป่ตู้
UNIT
01
Current Liabilities

会计英语第6章

会计英语第6章

11,625 $510,355 17,400 $527,755
Cost of Merchandise Sold
Merchandise inventory, 1/1/07 $ 59,700 Purchases $521,980 Less: Purchase returns and allowances $9,100 Purchase discounts 2,525 11,625 Net purchases $510,355 Add transportation-in 17,400 Cost of merchandise purchased 527,755 Merchandise available for sale $587,455 Less merchandise inventory, 12/31/07 62,150 Cost of merchandise sold $525,305
Single-Step Income Statement for a Merchandising Business
NetSolutions Income Statement For the Year Ended December 31, 2007 Revenues: Net sales Rent revenue Total revenues Expenses: Cost of merchandise sold Selling expenses Administrative expenses Interest expense Total expenses Net income
Multiple-Step Income Statement
NetSolutions Income Statement For the Year Ended December 31, 2007 Revenue from sales: Sales $720,185 Less:Sales returns and allowances $ 6,140 Sales discounts 5,790 11,930 Net sales $708,255 Cost of merchandise sold 525,305 Gross profit $182,950

会计英语第六单元

会计英语第六单元
►Deferrals --------- are created by recording a transaction in a way that delays or defers the recognition of an expense or a revenue.
►㈠ Deferred expenses (prepaid expenses) → become expense over time
► Current accounting period → ► ( cash received or paid )
( revenue or expense incurred ) ► →future accounting period ► ( revenue or expense incurred )
► (4) accrued rent
Summarize:
► 1 How do you tell the difference between deferrals and accruals?
► If cash is received or paid in the current period, but the revenue or expense relates to a future period, the revenue or expense is a deferred item. If cash will not be received or paid until a future period, but the revenue or expense relates to the current period, the revenue or expense is an accrued item.

会计英语(简明版) Lesson 6 Inventory and Cost of Goods Sales

会计英语(简明版) Lesson 6 Inventory and Cost of Goods Sales

YE SUN AccountingEnglish@2009
20
Last-in, First-out (LIFO)


Assumes most recently purchased goods are sold first Inventory based on costs of oldest purchases.

Manufacturing company


Service company

Provides intangible services.
YE SUN AccountingEnglish@2009
4
Types of Companies/Inventories

Merchandising


Sells goods in same form in which they are acquired. Inventory costs (and costs of goods sold) = acquisition costs.

First-in, First-out (FIFO)

Expenses costs of oldest purchases first. Most recently purchased goods are in inventory.


Likely but not necessary to follow actual flow of goods. Ending inventory approximates current cost of goods.

Detailed record is useful. Built in check. Identifies shrinkage by item. Income statement can be prepared without taking a physical inventory.

ACCA F6 知识点总结 2015年

ACCA F6 知识点总结 2015年

Chapter 1 Introduction to the UK tax system1.HMRC:Her Majesty ’s Rvenue and Customs 英国税务海关总署2.factors affect tax policies:①econmic:whole;factors;behavior(donation,investment,saving,build own business,drink,fuel);②social:缩小贫富差距;③environment3.progressive taxation:income tax 随财富增加税率变高Regressive taxation:fuel duty 随财富减少税率变高Proportional taxation:财富增加比率不变，是固定数 Ad Valorem ：增值税4.direct and indirect (VAT) taxes .5.treasure(财政局),chancellor of the exchequer,HMRC,Tribunal(first,upper),遵从欧盟规则6.避收两次税：避收两次;避免歧视;避免逃税漏税7.tax evasion(illegal) and tax avoidance(legal:abusive arrangement,tax mitigation)8.出现违反：告知；不改的话不予受理；报告单不能透露信息9.ISA ：限额15000,存款投资股票免税(利息不用交个人所得，资产利得不用交税),亏损不能抵减。

Chapter 2 Introduction to Crporation Taxpany residence:place of incorporation 注册地:①UK;②Overseas(central management in UK)2.period of account(会计期，可长于/短于12个月) and chargeable accounting period(应税会计期，不能超过12个月，会计期大于12月时拆分)★3.financial year:FY 2014 01/04/2014-31/03/2015▲4.proforma of corporation tax computationFII:免税投资收入：①dividend(另一UK 公司，海外公司，unconected company(<50% share holding)；②FII=dividends received from unconnected companies/90%★5.MR=standard fraction*(upper limit-augmented profit)*TTP/augmented profit6.大于12个月的拆分：①按期间：trading profit,property business income②按具体发生日期：interest income,chargeable gain,qualifying charitable donation,FIICapital allowance:计算每一个期间的capital allowance 后加总7.小于12个月：按比例：upper limit and lower limit 同样按比例减小8. associatied company:>50% share capital,>50% voting rights,>50% profit pr netAsset on winding up(结束).注意：Both UK and overseas,dormant companies excluded,一段时间为associated company 视为整个期间都是associated;Associated company dividend is not include FIIChapter 3 trading profit▲1.proforma for tax adjusted trading profits★2.decutible and non-decuctible(完全，唯一) 两个目的中有一个目的与金融无关，不可扣 ①fine 罚款(停车除外);②depreciation;③capital expenditure(性能有提升，不可扣),revenue expenditure(无提升，可扣)买破房，不翻新无法使用,CE;翻新前也可以使用RE,换烟囱,RE④lease car(租车):≤130g/km 全可扣，>130:15%不可扣⑤entertain and gift:employee deductible;customer(不可扣,除非：一年一人不超过50磅/不是实务研究代金券/gift 有给公司打广告⑥donation:可扣减三要素:trading purpose,local,给教育宗教文化慈善组织不满足三条件时，放在QCD 里面扣掉政治捐款不可扣，也不能放在QCD 里面扣★⑦legal fee:可扣：应收账款的催付，贷款用于经营，商标注册，短租续租，保护域名，起诉违约，会计审计费，版税不可扣：发行股票，被别人起诉，初次短期租约，与capital expenditure 相关的⑧debt:only 赊销未还可扣(即staff 不行)，确认坏账又收到了算在other income 里⑨other:培训，商业会费，经营前7年内，裁员补偿，咨询服务3.Capital allowance:a businesstax relief for capital expenditure on qualifying asset.It coverd for expenditure on plant and machinery,and is given to the net cost of asset(original cost-disposal value)4.plant and machinery:land building and structures are not plant.so as walls,floors,ceilings,doors,gates,shutters,windows.①main pool:大多数资产，car with CO2 96g/km-130g/km②special rate pool :long life asset(≥25years,total cost of at least 100000 for 12 month),房间自带体系,cars with CO2>130g/km③short-life asset:预备8年内出售；购买资产的accounting period结束后两年内去税务局做认定（对unincorporate business，会计期结束后的1年内的1月31日之前）;计算CA时单列,使用结束后计算balancing charge or balancing allowance;8年后仍在用转化为main pool;AIA5.WDA(writing down value.for still use,reducing balance basis余额递减法)Main pool-18% special pool-8% short life asset-18%(年折旧比率)6.AIA(annual investment allowance,for newly required) exception of motor carsProvide alloance of 100% for the first 500000 of expenditure(针对12个月)抵减顺序：SP→MP→SLA★7.motor car:针对于低排量(≤95g/km)汽车。

会计英语(简明版) Lesson 6 Inventory and Cost of Goods Sales

会计英语(简明版) Lesson 6 Inventory and Cost of Goods Sales

Big ticket (high price) items. Uniquely identified items.

May offer opportunity to manipulate costs.
YE SUN AccountingEnglish@2009
18
Average Cost

(Beginning inventory amount + purchases) / units available for sale = per unit inventory costs = per unit cost of goods sold

Beginning inventory of current period = ending inventory of preceding period.

COGS = COGA - End. Inventory
YE SUN AccountingEnglish@2009
15
Perpetual Inventory Method

First-in, First-out (FIFO)

Expenses costs of oldest purchases first. Most recently purchased goods are in inventory.


Likely but not necessary to follow actual flow of goods. Ending inventory approximates current cost of goods.

Detailed record is useful. Built in check. Identifies shrinkage by item. Income statement can be prepared without taking a physical inventory.
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Acquisition Date
The cost of the asset is determined by the cash or cash-equivalent price paid to acquire the asset. There may be many cost components incurred to acquire and prepare the asset for its intended use. Purchase price Freight costs [freɪt] 运费 Installation cost [ɪnstə‘leɪʃ(ə)n] 安装成本 of a productive asset. Example P58
Depreciation cost per unit =
Depreciation expense for period= Depreciation cost per unit ×actual production amount during current period Note that the straight-line method provides a constant不变的 depreciation amount per year, but the units-of-production method provides a constant amount per unit of production.
During its useful life
After acquisition, tangible operational assets decrease in economic utility to the user because of a number of causative factors, such as wear and tear 磨损, the passage of time时光流逝, obsolescence [,ɒbsəʊ‘lesəns]过时, and technological changes技术进步. Depreciation is the accounting process of allocating the periodic expiration of capital assets against the periodic revenue earned.
2. Units-of-production method 工作量法 The Units-of-production method allocates the cost of an asset to usage rather than years. This method amortizes the cost of the asset over the estimated service life as measured by estimated units of production, not by estimated years. If the use of the asset varies and the contribution to revenue differs from period to period, the unitsof-production method may be appropriate. The depreciation per unit of production is determined as follows:
3. Accelerated methods Accelerated methods charge higher amounts of depreciation to the earlier years of an asset’s life. As an asset has greater economic benefit in the earlier years of its life than in the later years, depreciation should be allocated more in the early years of the asset’s life, the amount of depreciation charged period declines with time. Two common methods for allocating depreciation on an accelerated basis are sum-of-the-year’sdigits method年数总和法anddeclining-balance method双倍余额递减法
Depreciation methods
1. Straight-line method 直线折旧法 The straight-line method of depreciation allocates equal amounts of the cost of an asset to each accounting period during its estimated life. This method is the most common method used to allocate the cost of property, plant and equipment among accounting periods because it is easy and simple to calculate. A typical example would be depreciation for a building or for office furniture. The depreciation is computed as follows:
Chapter 6
Non-Current Assetsleting this chapter, you should be able to: 1. Describe the nature of depreciation. 2. Explain the factors that affect the determination of depreciation expense. 3. Calculate the amount of depreciation by the straight-line method. 4. Calculate the amount of depreciation by units-of-production methods. 5. Calculate accelerated depreciation under the decliningbalance method and the sum-of-the-years’-digits method.
Factors affecting depreciation
Factors that influence depreciation are cost of the asset; C estimated residual value (or salvage value); RV estimated service life; N or P depreciation rate; R Dollar amount of depreciation per period. D
Special Terms
(1) depreciation (n.) 折旧 (2) residual value (or salvage value) 残值 (3) straight-line method 直线法 (4) the units-of-production method 工作量法 (5) accelerated method 加速折旧法 (6) declining-balance method 余额递减法 (7) sum-of-the-years’-digits method 年数总和法 (8) double-declining-balance (DDB) method 双倍余额递减 法 (9) accumulated depreciation 累计折旧
The entry to record this depreciation expense would be Depreciation expense 90,000 Accumulated depreciation 90,000 On the balance sheet, accumulated depreciation is deducted from the cost of property , plant, and equipment, and difference, called the book value ( or property, plant, and equipment, net), is included in total assets.
Land, buildings , machinery[mə'ʃiːn(ə)rɪ], equipment, furniture, tools, vehicles ['viːɪk(ə)l] and natural resources.
The primary phases of accounting for operational assets are: 1. Measuring and recording the cost of the asset at acquisition date. 2. After acquisition, measuring the expense of using the asset during its useful life. 3. Recording disposal of operational assets.
Cost Residual value Depreciation per year Service life in years