会计英语培训资料(英文版)PPT课件(29张)

会计报表及分析 S&A
1.Financial Statements 2.Analyzing Financial Statement
重点
the definition of Accounting； T-account； Accounting cycle
Contentsp2-5
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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。
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
4. 于久洪. 2005. 会计英语. 北京:中国人民大学出 版社
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Part One
• General Introduction to Accounting
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Chapter 1 General Introduction
Financial position
criterion
diverse adj.
Enterprise / firm
creditor
regulatory
sales volume
obligation
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
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。

► (1) unearned rent ► (2) tuition ► (3) annual retailer fee ► (4) premium ► (5) magazine subscriptions
► Accruals --------- are created by an unrecorded expense that has been incurred or an unrecorded revenue that has been earned.
► (1) supplies ► (2) prepaid insurance ► (3) prepaid advertising ► (4) prepaid interest
► ㈡ Deferred revenues (unearned revenue) → become revenues over time
► ㈢ Accrued expenses (accrued liabilities) →
► expense have been incurred but not recorded
► (1) accrued wages
► (2) accrued interest on notes payable
► (3) accrued taxes
► Current accounting period → ► ( cash received or paid )
( revenue or expense incurred ) ► →future accounting period ► ( revenue or expense incurred )
► The journal entries that bring the accounts up to gate at the end of the accounting period are called adjusting entries.

Quality of earnings is reduced if earnings management results in information that is less useful for predicting future earnings and cash flows.
Chapter 4-7
Gains and losses can result from sale of investments or plant assets, settlement of liabilities, write-offs of assets.
Chapter 4-10
LO 1 Understand the uses and limitations of an income statement.
17,150
Administrative exense
8,860
Interest expense
1,860
Income tax expense
7,580
Total expenses
99,020
Net income
$ 14,710
Chapter 4-12
Solution on notes page
LO 2 Prepare a single-step income statement.
LO 1 Understand the uses and limitations of an income statement.
Format of the Income Statement
Elements of the Income Statement
Revenues – Inflows or other enhancements of assets or settlements of its liabilities that constitute the entity’s ongoing major or central operations.

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