会计英语实用培训教程.docx
- 文档编号:1629785
- 上传时间:2022-10-23
- 格式:DOCX
- 页数:17
- 大小:27.39KB
会计英语实用培训教程.docx
《会计英语实用培训教程.docx》由会员分享,可在线阅读,更多相关《会计英语实用培训教程.docx(17页珍藏版)》请在冰豆网上搜索。
会计英语实用培训教程
会计英语1-10课
Text1AccountingandItsEnvironment
Developanaccountingvocabularyfordecisionmaking.Accountingisasystemformeasuring,processing,andcommunicatingfinancialinformation.Asthe“languageofbusiness,”accountinghelpsawiderangeofdecisionmakers.Accountingdatesbackstoancientcivilizations,butitsimportancetosocietyhasbeengreatestsincetheIndustrialrevolution.
Applyaccountingconceptsandprinciplestoanalyzebusinesstransactions.Thethreebasicformsofbusinessorganizationaretheproprietorship,thepartnership,andthecorporation.Whatevertheform,accountantsusetheentityconcepttokeepthebusiness’srecordsseparatefromthepersonalrecordsofthepeoplewhorunit.Accountantsatalllevelsmustbeethicaltoservetheirintendedpurpose.Generallyacceptedaccountingprinciples(GAAP)guideaccountantsintheirwork.Amongtheseguidelinesaretheentityconcept,thereliabilityprinciple,thecostprinciple,thegoing-concernconcept,andthestablemonetary-unitconcept.
Usetheaccountingequationtodescribeanorganization’sfinancialposition.Initsmostcommonform,theaccountingequationisAssets=Liabilities+Owner’sEquity.
Usetheaccountingequationtoanalyzebusinesstransactions.Transactionsaffectsabusiness’sassets,liabilities,andowner’sequity.Therefore,transactionsareanalyzedintermsoftheireffectontheaccountingequation.
Preparethefinancialstatements.Thefinancialstatementscommunicateinformationfordecisionmakingbytheentity’smanagers,owners,andcreditorsandbygovernmentagencies.Theincomestatementpresentsavideooftheentity’soperationsintermsofrevenuesearnedandexpensesincurredduringaspecificperiod.Totalrevenuesminustotalexpensesequalnetincome.Netincomeornetlossanswersthequestion,Howmuchincomedidtheentityearn,orHowmuchlossdiditincurduringtheperiod?
Thestatementofowner’sequityreportsthechangesinowner’sequityduringtheperiod.Thebalancesheetprovidesaphotographoftheentity’sfinancialstandingintermsofitsassets,liabilities,andowner’sequityataspecifictime.Itanswersthequestion,Whatistheentity’sfinancialposition?
Thestatementofcashflowsreportsthecashcominginandthecashgoingoutduringtheperiod.Itanswers,Wheredidcashcomefrom,and,Wherediditgo?
Evaluatetheperformanceofabusiness.Highnetincomeindicatessuccessinbusiness;netlossindicatesabadyear.
Newwords
accounting会计学,结算
measure估量,衡量,计算
process初步分类,整理
applyto把···应用于
transaction交易
principle原理
proprietorship独资企业,所有权
partnership合伙关系,合伙企业
corporation公司,企业
entity实体,统一的,权益
ethical合乎道德的
intended预期的
GAAP普通会计原理
guideline方针,指南
entityconcept主体概念
reliabilityprincipal可信性原则
costprincipal成本原则going-concernconcept持续经营概念
stable-money-unitconcept稳定货币单位的概念
equation等式
owner’sequity投资者权益
financialstatement财政报表
agency机构
incomestatement损益报表
video说明
revenues总收入
incurrent遭受
minus减去
balancesheet资产负债表,决算表
indicate表明,暗示
expenses开支,消费
Text2RecordingBusinessTransaction
Definekeyaccountingterms:
account,ledger,debit,andcredit.Theaccountcanbeviewedintheformoftheletter“T”.TheleftsideofeachT-accountisitsdebitside.Therightsideisitscreditside.Theledger,whichcontainsarecordforeachaccount,groupsandnumbersaccountsbycategoryinthefollowingorder:
assets,liabilities,andowner’sequity(anditssubparts,revenuesandexpenses).
Applytherulesofdebitandcredit.Assetsandexpensesareincreasedrevenuesareincreasedbycredits.Liabilities,owner’sequity,andrevenuesareincreasedbycreditsanddecreasedbydebits.Theside—debitorcredit—oftheaccountinwhichincreasesarerecordedisthataccount’snormalbalance.Thusthenormalbalanceofassetsandexpensesisadebit,andthenormalbalanceofliabilities,owner’sequity,andrevenuesisacredit.TheWithdrawalsaccount,whichdecreasesowner’sequity,normalhasadebitbalance.Revenues,whichareincreasesinowner’sequity,haveanormalcreditbalance.Expenses,whicharedecreasesinowner’sequity,haveanormaldebitbalance.
Recordtransactionsinthejournal.Theaccountantbeginstherecordingprocessbyenteringthetransaction’sinformationinthejournal,achronologicallistofallthebusiness’stransactions.
Postfromthejournaltotheledger.Theinformationisthenposted-transferred-totheledgeraccounts.Postingreferencesareusedtotraceamountsbackandforthbetweenthejournalandtheledger.Businesseslisttheiraccounttitlesandnumbersinachartofaccounts.
Prepareatrialbalanceisasummaryofalltheaccountbalanceintheledger.Whendouble-entryaccountinghasbeendonecorrectly,thetotalcreditsinthetrialbalanceareequal.
Setupachartofaccountsforabusiness.Th
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计 英语 实用 培训 教程