《会计专业英语》PPT课件

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专业英语特点
在一些科技含量较高技术资料中,因为科 技英语文章要求叙述准确,推理严谨,出现很多 复杂句、长句难句,尤其是含定语从句和状语 从句句子。
另外,大量使用被动语态也是专业英语一 大特点。
在基础英语教学阶段加强构词法教学
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4.Teaching Aim
教学目标
★为了能够利用英语获取专业信息。
块 ③〈非正〉傻大个, 拙笨人
lump coal 块煤
meat lump 肉坨子
A lump payment. 全部支付
A small lump. 小肿块
Odd De & lump Dr 零存整取
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2.重点词汇：
1.a banking account 银行账户 2.what category of account 哪种账户 3.banking facilities 银行业务 4.accept deposit 办理存款 5.grant mortgage 同意贷款 6.letters of credit 信用证 7.credit cards 信用卡
加元音符于
⑥To provide with knurls; mill. 20/50
14.credit [‘kredit] n. ①赊购; 赊购制度 ②存款; 存款数额 ③借款; 贷款 credit hour 学分 private credit 民间信用
trade credit 商业信用
To get professional information by using English
★提升专业水平,满足岗位工作需要。
Raise professional standards, to meet the job requires

• Accounting professor not English professor
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Class Study Method -• -F-odrgeetpaebonudt iCnhignesoenaccyoounutirngg oa l
• Is it possible? • Get the main idea of each chapter • Finish assignment • Self study
Accounting in English
Instructor: Lu Jiuqin hdu200P8uabclcicouenmtainilgb@o1x6:
Password: hdu2008 Private email: hduljq@
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Why choose the course?
• Special terms • Text reading
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Final examination
• Multiple choice • True or false • Exercise (tentative) • Special terms
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Question about the
• Identify and discuss integrity of information system.
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The accounting process
Economic activities
Accounting “links” decision makers with economic activities and with the results of their decisions.

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

▪ Key Points
▪ Accumulation and Evaluation of Evidence ▪ Audit Report ▪ Established Criteria ▪ Competent and Independent Person
10.1 Brief Introduction
▪ Adverse and disclaimer
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10.2 Audit Reports
▪ Structure of Report
▪ Report Title
▪ Audit report address
▪ Opinion
▪ The basis and scope of audit work
▪ Critical audit matters
▪ Management’s responsibility
▪ Auditor’s responsibility
▪ Name of CPAs
▪ Name and Address of CPA firm
▪ Audit report date
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10.2 Audit Reports
▪ Standard Unqualified Audit Report
Chapter 10 Auditing
▪ 10.1 Brief Introduction ▪ 10.2 Audit Reports ▪ 10.3 Audit Process
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10.1 Brief Introduction
▪ Definition
▪ “Auditing is the accumulation and evaluation of evidence
▪ Financial statements present fairly, in all material respects, in conformity with accounting principles generally accepted.

GETTING STARTED
• Don’t rush • Choose something you are interested in • Something which is useful to the rest of your
work or what you want to do next • It must be achievable, which normally means
STRUCTURE
• From developing the idea to presenting the completed piece of research
1. Developing the idea
Formulating testable hypotheses – traditional approach Theoretical modelling
《 MONETARY POLICY
ANNOUNCEMENTS AND STOCK
REACTIONS 》
MOTIVATION
• There is some evidence from the UK that financial markets’ responses to monetary policy have been completely different in the present crisis from the 10 years beforehand
• We measure expectations by interest rate futures prices
• We look at the behaviour of the Bank of England the Eurosystem and the Reserve Banks of Australia and New Zealand for as long as they have been announcing decisions

May 15 May 20 Jun. 14
【Example 3-2】
Accounts Receivable
50,000
Sales Revenue
To recognize sales revenue.
Sales Returns and Allowance
500
Accounts Receivable
To record sales allowance.
Sept. 23, 2019
Trading Securities Cash
121,000
To record the acquisition of common stock of company C.
121,000
3.2.3 Accounting Treatments for Trading Securities
3.3.2 Sales Returns and Allowance
▪ 【Example 3-2】Assume that company D sold 100 computers to its customer for a total amount of $50,000 on May 15, offering terms of 2/10, n/pany D anticipated that it would probably not be collected before May 25. However, company D received a complaint from its customer for some minor defects with their products delivered and agreed to grant a 1% reduction to the original price 5 days after the sale. Satisfied with the allowance arrangement, its customer paid the residual amount on June 14.

The dollar amount of change from year to year is significant, but expressing the change in percentage terms adds perspective.
Trend Percentages
The changes in financial statement items from a base year to following years are often expressed as trend percentages to show the extent and direction of change. Two steps are necessary to compute trend percentages.
Quickratio Quickassets Currentliabilities
Accounts Receivable Turnover
Accounts receivable turnover indicates reasonableness of accounts receivable balance and effectiveness of collections.
statements analysis. Explain the uses and limitations of dollar and
percentage changes, trend percentages, and component percentages. Compute dollar and percentage changes, trend percentages, and component percentages from a set of comparative financial statements. Identify the widely used ratios. Compute each of them and explain what they may indicate and measure.

Events
Events refer to those happenings that affect an entity’s accounting equation and can be reliably measured.
Examples of events: changes in the market value of certain assets and liabilities, and natural events such as floods and fires that destroy assets and create losses.
Assets － Liabilities ＝ Owners’ Equity
Owners’ Equity
Owners’ equity has two parts: contributed capital or invested capital and retained earnings.
Contributed capital refers to the amount that stockholders invest in the company.
式记账原理
Accounting is an Information system
The inputs of the accounting system are business transactions and events.
The transformation process is the set of rules and methods that accountants use to record, classify, and summarize the inputs.

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Content
Topic 1: Basics of Accounting Cycle Topic 2: Journals and Ledgers Topic 3:The Trail Balance Topic 4: Adjusting Procedures
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Topic 1: Basics of Accounting Cycle
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Topic 2: Journals and Ledgers
1. Journals In a western accounting system, the information
about each business transaction is initially recorded in an accounting record called a Journal. The information about each transaction that should be recorded in the journal is the date of the transaction, the debit and credit changes in specific ledger accounts, and a brief explanation of the transaction.
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Mini Case
John is a new internship in the finance department of a company, he has to deal with various business transactions in his daily work. Here is a conversation between John and his tutor, Gary.