会计英语..ppt
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会计英语..ppt
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高职高专十二五规划重点教材高职高专十二五规划重点教材立信会计出版社立信会计出版社会计英语会计英语ACCOUNTINGENGLISHACCOUNTINGENGLISH宁小博宁小博主编主编立信会计出版社立信会计出版社Unit1Introductiontoaccounting第一章会计导论1.Definitionofaccounting1.Definitionofaccounting会计的概念会计的概念RecordingRecordingClassifyingandsummarizingClassifyingandsummarizingAnalyzingandinterpretingAnalyzingandinterpreting第第一一章章立信会计出版社立信会计出版社2.Accountingequation2.Accountingequation会计等式会计等式Asset=liability+ownersequityAsset=liability+ownersequityAssetsAssets资产LiabilityLiability负债EquityEquity权益ProfitProfit利润IncomeIncome收入ExpensesExpenses费用立信会计出版社立信会计出版社3.Doubleentrybookkeeping3.Doubleentrybookkeeping复式记账法复式记账法Undertherulesofdoubleentrybookkeeping,eachtimeatransactionisrecorded,botheffectsmustbetakenintoaccount.Thesetwoeffectsareequalandoppositesothattheaccountingequationwillalwaysprovedcorrect.立信会计出版社立信会计出版社4.GAAP4.GAAP一般公认会计原则一般公认会计原则5.IASsandIFRSs5.IASsandIFRSs国际会计准则及国际财务报告准则国际会计准则及国际财务报告准则立信会计出版社立信会计出版社6.Assumptionsandcharacteristicsof6.Assumptionsandcharacteristicsoffinancialstatement.financialstatement.财务报告的假设及特征财务报告的假设及特征立信会计出版社立信会计出版社6.1Underlyingassumptions6.1Underlyingassumptions基本假设基本假设AccrualbasisAccrualbasis权责发生制权责发生制GoingconcernGoingconcern持续经营持续经营立信会计出版社立信会计出版社6.2QualitativeCharacteristicsof6.2QualitativeCharacteristicsoffinancialstatementfinancialstatement财务报告的质量特征财务报告的质量特征UnderstandabilityUnderstandability可理解性可理解性RelevanceRelevance相关性相关性ReliabilityReliability可靠性可靠性ComparabilityComparability可比性可比性立信会计出版社立信会计出版社Unit2Accountingcycle第二章会计循环1.Documentingbusinesstransactions1.Documentingbusinesstransactions记录企业业务交易记录企业业务交易1.1Externaldocumentation1.1Externaldocumentation外部凭证外部凭证第第二二章章立信会计出版社立信会计出版社1.2Internaldocumentation1.2Internaldocumentation内部凭证内部凭证1.2.1invoices1.2.1invoices发票发票1.2.2CreditNote1.2.2CreditNote抵扣发票抵扣发票1.2.3Pettycashvoucher1.2.3Pettycashvoucher零用资金报销零用资金报销单单立信会计出版社立信会计出版社2.2.MethodsofpaymentMethodsofpayment付款方式付款方式2.1Cheque2.1Cheque支票支票2.2Bank2.2Bankgirogirocreditscredits银行信贷转账银行信贷转账2.3Bankdraft2.3Bankdraft银行汇票银行汇票2.4Standingorder2.4Standingorder自动转账自动转账2.5Directdebit2.5Directdebit自动付款转账自动付款转账立信会计出版社立信会计出版社Unit3Accountingcycle第三章会计循环1.Booksofprimeentry1.Booksofprimeentry原始账簿原始账簿1.1Salesdaybook1.1Salesdaybook销售日记账销售日记账1.2Purchasesdaybook1.2Purchasesdaybook采购日记账采购日记账第第三三章章立信会计出版社立信会计出版社1.3Cashbookandpettycashbook1.3Cashbookandpettycashbook现金日记账及零用现金簿现金日记账及零用现金簿1.3.1Cashbook1.3.1Cashbook1.3.2Pettycashbook1.3.2Pettycashbook立信会计出版社立信会计出版社1.4Journal1.4Journal日记账日记账AAJournalJournalisisaabookbookininwhichwhichananaccountingaccountingtransactiontransactionisiswrittenwrittenininaccountingterms.accountingterms.立信会计出版社立信会计出版社2Ledger2Ledger分类账分类账2.1Thenominal(general)ledger2.1Thenominal(general)ledger总分总分类账类账立信会计出版社立信会计出版社2.22.2TheTheformatformatofofaaledgerledgeraccountaccount账账簿的格式簿的格式EachEachgeneralgeneralledgerledgerisisclassifiedclassifiedintointodebitsdebitsandandcreditscreditssectionssectionsandandanaccountheadingontopanaccountheadingontop.立信会计出版社立信会计出版社2.3Controlaccount2.3Controlaccount控制账户控制账户AcontrolaccountisanaccountinAcontrolaccountisanaccountinthegeneralledgerinwhicharecordthegeneralledgerinwhicharecordiskeptofthetotalvalueofaiskeptofthetotalvalueofanumberofsimilarbutindividualnumberofsimilarbutindividualitemsitems立信会计出版社立信会计出版社2.4Personalaccount2.4Personalaccount个别账户个别账户Personalaccountsarecontainedintheaccountreceivablesledgeraccountreceivablesledgerandaccountpayablesledgeraccountpayablesledger.2.4Personalaccount个个别账户立信会计出版社立信会计出版社2.5Postingfromthedaybooksto2.5Postingfromthedaybookstoledgerledger日记账结转至总账日记账结转至总账(分类账分类账)Afterrecordingdaybooks,thenextstepintheaccountingprocessistoposttransactionstotheaccountsinthegeneralledgerandpersonalledger.立信会计出版社立信会计出版社3.Trialbalance3.Trialbalance试算平衡试算平衡3.1Balanceoffaccounts3.1Balanceoffaccounts平衡账户平衡账户3.2Collectingthebalancesonthe3.2Collectingthebalancesontheledgeraccountsledgeraccounts归集账户余额归集账户余额立信会计出版社立信会计出版社4.Financialstatement4.Financialstatement财务报告财务报告4.1Statementoffinancialposition4.1Statementoffinancialposition财务状况表财务状况表4.2Statementofcomprehensiveincome4.2Statementofcomprehensiveincome综合收益表综合收益表立信会计出版社立信会计出版社Unit4CurrentAssets第四章流动资产1.Cashandcashequivalent1.Cashandcashequivalent现金及现金等价物现金及现金等价物第第四四章章立信会计出版社立信会计出版社2.Receivables2.Receivables应收款项应收款项2.1Definition2.1Definition定义定义Receivablesarebalanceowingtothebusiness.Receivablescanbebreakdownintotradereceivablesandnon-tradereceivables.立信会计出版社立信会计出版社2.2Allowancefordoubtfulaccount2.2Allowancefordoubtfulaccount坏账准备坏账准备IASsrequiretheallowancemethodal
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