会计英语培训

2019/9/23CourseTitleAnintroductiontoaccountingTheLecturer&Producer:ElinaZhang2019/9/23LearningobjectivesUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment2019/9/23Maincontents1.1accountingisaninformationsystem1.2formsoforganization1.3theframework(结构、体制）forthepreparationandpresentationoffinancialstatements1.4understandingoffinancialstatements1.5accountinganditsprofession1.6accountingelementsandusingtheaccountingequation1.7ethics（伦理、规范）inaccounting2019/9/231.1accountingisaninformationsystemAccounting–Thesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakersBookkeeping记帐、簿记–ThepartofaccountingthatrecordstransactionsandeventsUsersofaccountinginformation–Investorsandcreditors,government,laborunions,andgeneralpublic–Accountinginformation2019/9/231.2formsoforganizationSoleproprietorship（独资企业）–Ownedbyoneindividual–Notalegalentity,unlimitedliabilityPartnership（合伙企业）–DifferfromasoleproprietorshipinthatinhasmorethanoneownerCorporation（公司）–Incorporatedunderlocallawasaseparateentity（单独实体）–Limitedliability,sharesorstick2019/9/231.3theframeworkforthepreparationandpresentationoffinancialstatementsTheneedforaharmonization（调和、融合）ofaccountingstandards–Differentcountrieshavedifferentaccountingmodels–Internationalaccountingstandardcommittee(经：IASC)–Internationalaccountingstandardboard(美：IASB)2019/9/23Frameworkforthepreparationandpresentationoffinancialstatements–Objectivesoffinancialstatementsandunderlyingassumptions（会计基本假设）–Qualitativecharacteristicsoffinancialstatements–Elementsoffinancialstatements–Concepts(概念）ofcapitalandcapitalmaintenance2019/9/23Someimportantprinciples(1)–distinguishmentbetweencapitalexpenditureandrevenueexpenditureprinciple–Objectivityprinciple–Costprinciple–relevanceprinciple–substanceoverformprinciple.–comparabilityprinciple2019/9/23Someimportantprinciples(2)–timelinessprinciple–Matchingprinciple–theunderstandabilityprinciple–Consistencyprinciple–Materialityprinciple–Conservatismprinciple2019/9/231.4understandingoffinancialstatementsBalancesheet–Assets(tangibleandintangible)–Liabilities–Owner’sequityIncomestatement–Income–revenueandgain–expense2019/9/23Statementofowner’sequity/Statementofretainedearnings(留存收益）Cashflowstatement–Reportscashinflowsandoutflowsinthreegroups:operatingactivities,investingactivities,andfinancingactivities2019/9/231.5accountinganditsprofessionAICPA–InstituteofCertifiedPublicAccountantsInstituteofCertifiedPublicAccountantsCICPA–ChineseInstituteofCertifiedPublicAccountingDifferentclassifications（分类、分组）–Financialaccounting,managerialaccounting,taxaccounting–Financial,managerial,taxation,accounting–Privateaccountants,publicaccountants,governmentaccountants2019/9/231.6accountingelementsandusingtheaccountingequationWhatisaccountingequation–Accountingelements–Assets=liabilities+owner”sequity–Netincome(netloss)=revenues–expenses–Assets=liabilities+[owner”sequity+(revenues-expenses)]2019/9/23Effectsoftransactionsontheaccountingequation–Everytransactionaffectsatleasttwoitemsintheaccountingequation–Theaccountingequationremainsinbalanceaftereachtransaction–Revenuesandownerinvestmentsincreaseowner’sequity2019/9/231.7ethicsinaccountingSomebasicethicalstandards–Integrity–Confidentiality–Competence–Objectivity2019/9/23Vocabulary（1）Accounting会计、会计学Bookkeeping记账,簿记,管账Relevance关联性Objectivity客观性Feasibility可行性Incomestatement/Profitandlossaccount损益表Balancesheet资产负债表Cashflowstatement现金流量表Asset资产Liability负债2019/9/23Vocabulary（2）Owner’sequity/Capital所有者权益/资本Revenue收入Expense费用Income收入Generallyacceptedaccountingprinciples一般会计原则FinancialAccountingStandardsBoard(FASB)Entityconcept会计主体Costprinciple成本原则Depreciation折旧Going-concern持续经营2019/9/23Vocabulary（3）Stable-monetary-unit稳定货币单位Matchingprinciple配比原则Full-disclosureprinciple充分披露原则Consistencyprinciple一贯性原则Materialityprinciple重要性原则Conservatismprinciple谨慎性原则Double-entrysystem复式记帐系统AmericanInstituteofCertifiedPublicAccountants(AICPA)美国注册公共会计师协会ChineseInstituteofCertifiedPublicAccounting(CICPA)中国注册公共会计师协会2019/9/23Vocabulary（4）Financialaccounting财务会计Managerialaccounting管理会计Taxaccounting税务会计AccountingEquation会计等式Businesstransaction商业交易、经济业务Ethicsofaccounting会计职业道德