会计英语第四版第一章

专业英语任课老师：王映1手机：188-6750-0087Email:[e-mail]专业英语的QQ群：79648134联系方式：学习本课程的要求：1.上课不迟到；2.事先预习和课后复习；3.做详尽的笔记；4.积极参与课堂讨论；5.有问题，可以在课间或者QQ群里私信我提问。本课程的目的4培养学生运用专业英语进行财务会计工作的能力，要求学生学习和掌握会计专业的英语名词术语及其英文定义、常用会计科目英文名称、英文日记账的记录、过帐技能用英文进行调帐和结帐、常用英文财务报表的编制5TotalInternallyAssessedComponents100%30%GroupEssay50%15.00%(Optional:Classpresentation)25%7.50%(Optional:Groupessay)25%7.50%Mid-termtest30%4.50%Attendance20%6.00%Finalexam(0pen-book)70%100%CourseAssessment:6CourseScheduleWeekDateLearningContents19.2412NationalDayHoliday10.1-7310.82410.15Presentation1510.223610.29Presentation2711.54811.12Mid-TermTest911.1951011.26Presentation31112.361212.1071312.17Presentation41412.2481512.319161.7FinalReviewWinterholiday2015.1.22SpringFestival2015.2.19NewSemester2015.3.87教材：叶建芳，孙红星编著《会计英语》第四版，上海财经大学出版社参考书：张其秀编著《会计英语-财务会计》(双语版，第二版）上海财经大学出版社8Chapter1AnIntroductiontoAccountingLearningObjectives:9AfterstudyingChapter1,youshouldbeableto1.Understandaninformationsystemofaccounting2.Applygenerallyacceptedaccountingprinciples3.Understandfinancialstatements4.Usetheseaccountingelements5.Usetheaccountingequation6.UnderstandaccountinganditsenvironmentAccountingisaninformationsystem•measuresbusinessactivities,•processesinformationintoreports;•andcommunicatesthesefindingstodecisionmakers.10AccountingreportsTheaccountingprocessDecisionmakersEconomicactivitiesActions(decisions)Accountingisaninformationsystem.Usersofaccountinginformation•Primaryusers–investorsandcreditors•Externalusers&Internalusers•Externalusersareusersoutsideoftheentity•examples:banks,government,unions•Internalusersareuserswithintheentity•examples:MarketingManager,AccountsReceivableManager,AccountsPayableManager12Formsoforganization•Singleorsoleproprietorship•Ownerispersonallyresponsibleforbusinessdebts.•Partnership•Partnersarepersonallyresponsibleforallpartnershipdebts.•Corporation•Acorporationisaseparatelegalentity.•ObviousAdvantage:LimitedLiability13Internationalfinancialreportingstandards&GAAPAglobalaccountinglanguageforthecommunicationofrelevantandreliablefinancialinformation.•IASC(InternationalAccountingStandardsCommittee),foundin1973,engagingininternationallyrecognizedstandardsetting.•OnApril1st,2001,restructuredintoIASB(InternationalAccountingStandardsBoard)14•include:•businessentity(会计主体原则）•monetaryunit（货币计量原则）•objectivityprinciple（客观性原则)•costprinciple(成本原则）•going-concern（持续经营原则）•revenuerecognitionprinciple（收入确认原则)•timeperiod(会计分期原则）•materialityprinciple（重要性）•matchingprinciple（配比原则）•consistencyprinciple（一致性原则）•conservatismprinciple（稳健性原则）•full-disclosureprinciple（充分披露原则）15AccountingPrinciplesQuestion:•WhatismeantbyGAAP?Andhowdotheseprinciplesaddtotheintegrityoffinancialaccountinginformation?16FinancialstatementsIncomestatement(Profitandlossaccount)BalanceSheet(Statementoffinancialposition)CashflowstatementStatementofchangesinequity17BalanceSheetAssets:-Tangibleassets:inventory,equipment,buildings,machines-Intangibleassets:patents,trademarks,copyrights,goodwillLiabilities:-Accountspayable,taxpayableetc.Equity:-Retainedearning18DefinitionofAssets:Probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevent.19DefinitionofLiabilitiesProbablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevent.20DefinitionofEquity:Theresidualinterestintheassetsthatremainsafterdeductingitsliabilities.21推荐网站雅虎财经•新浪财经•FinancialTimes（金融时报）•TheWallStreetJournal（华尔街日报）••Netincome(Netloss)=Revenue–Expenses•Revenuearisesfromordinaryactivitiesofanenterprise,includesales,rentearned,dividendreceived,andinterestearnedetc.23CashFlowstatementDefine:reportscashreceiptsandpaymentsaswellascashinflowsandoutflowsinthreegroups:•Operatingactivities•Investingactivities•Financingactivities24AccountingProfession25CIMA特许管理会计师公会（TheCharteredInstituteofManagementAccountants）是全球最大的国际性管理会计师组织，同时它也是国际会计师联合会（IFAC）的创始成员之一。中国注册会计师协会CICPA（ChineseInstituteofCertifiedPublicAccountants)美国注册会计师协会AICPA特许公认会计师公会ACCA（TheAssociationofCharteredCertifiedAccountants)FieldsofaccountingTherearefourbroadfieldsofaccounting:•financial•managerial•taxation•accounting-related26TypesofaccountantsTherearethreebasictypesofaccountants:•Privateaccountantsworkforasingleemployer.•Publicaccountantsareavailabletothepublic.•Governmentaccountantsworkforlocal,provincial,andfederalgovernmentagencies.27Theaccountingequation•Businesstransactionsalwaysaffectatleasttwoelementsintheaccountingequation.•Theaccountingequationis:Assets=Liabilities+Owner’sequity•Afteratransactionisrecorded,theaccountingequationmustbeinbalance.2829Usingtheaccountingequation•(1)Recording(2)Reporting(BasicStepsofAccountingProcessing)•Example30Anexample!JJ'sLawnCareServiceBalanceSheetMay1,2001OnMay1,2001,JillJonesdeposited$8,000inthebanktoofficiallystartJJ’sLawnCareService.TheEffec