哈佛大学《会计学》.docx
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哈佛大学《会计学》.docx
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哈佛大学《会计学》
哈佛大学《会计学》
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lastname,firstname,address,phonenumber--homeandbusinesspleaseboth,cellphone,e-mail,andanyaccountingbackgroundifyouhavesome.Onthebackofthecard,tellmesomethingaboutyourselfplease.
Welldone,thankyou.Soeveryoneshouldalsogetacopyofsyllabus.Sure,yes,that’shopeso,good.Yeah,thisshouldbethesameoneonthetoplineso.
Syllabus:
教学大纲
I’dliketoputnamesandfacestogether,sowhenIcallyourname,couldyoupleaseraiseyourhand,andifImispronounceyourname,pleasecorrectme.
[02:
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Couldyoutakeasyllabusifyoudon’thaveoneonthatwhitecard,andonthatwhitecardwhat’sonthatfrontbroad.Sure,andyournameplease?
Ok,welcome,inthatcase,don’tfloodthewhitecard,youprobablydon’tsyllabusseller,youmightguessit.
[04:
56-05:
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Thankyou.Excuseme?
It’sOK.Wewanttoholditagainstyou.Mr.H?
WhenIassumedthenumberofthesepeoplearoundline,IthinkIcan’tbeallowingthesepeopleabsent,so.Mr.H?
I’msorry.Yes,ofcourse.
[06:
00-06:
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Right,that’swhatIthought,solet’strythisagain.
[06:
18-06:
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Whenyouthroughthosewhitecards,couldyoupassthemtothecentreanddownfrontplease,sotheyalllinedupinthefront.
[06:
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Excuseme.Thereisasyllabusinthewhitecardonthefront,andyourname,please.Right-on.
[07:
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Syllabus,whitecard,onthewhitecard,what’sontheboard.
[08:
00-09:
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Ifyouwalkinginlate,thisisasyllabusandawhitecardonthefront,please.OnthatWhitecardwhat’sontherightboard.
[09:
53-10:
04](此段为点名)
Let’strythisagain.
[10:
07-11:
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这是ProfessorHazelCohen的第一节课,他需要将同学对号入座,所以进行点名。
此段ProfessorHazelCohen要求学生填写自己的信息及阅读教学大纲。
AnybodywhosenameIdidnotcall.Whichisyourfirstname,whichisyourlast?
Soyouarehere,you’rejustbackwards,soyoumightwant,youknow,makesurethattheyhavetheright.OK?
Well,allIamsayingisonmylist,youarebackwardsandyourrecordswillbelostforever.Anyoneelse?
Andyournameis?
Lastnamefirstplease,S-e-a-n,thankyou.
OK.SoI'lltryandfigureoutwhoisregisteredatadistance,andsowewillnotgothroughthatagain,sorry.
registeredatadistance:
distanceeducation远程教育
Takealookatthesyllabus,please.SomynameisProfessor.HazelCohen,inreallifeIteachatBentleyCollege.Somye-mailis:
IamHazelCohen@Bentley.edu,thetelephonenumberthere7818912521,that'smyoffice'satBentleyandthefaxnumberisalsoatBentley.
Thesyllabusisrelativelystraightforward.Thedescriptionisthechaptertitle.Readcolumn,youshoulddothatbeforecomingtoclassplease.Soyou'realreadybehind1chapterunlessyou'vedoneitactually.Imeanwho’vereadchapter1?
Oh,myapologyisIdon’tmeantomalignyou.Ok,good.Anddothehomeworkplease,beforecomingtoclass,thankyou.Iamfullyawarethat,sometimes,yourjobwillinterferewiththat,um,dothebestyoucan,themoreyoucandobeforecomingtotheclass,themoreyou’lllearn.That’ssimple.Ok,whenIgothroughthingsinclass,andItrytogoovermuchofthehomework,butIprobablydon’tgettoallofit,um,thingsareverylogical,thingsareveryclear,thingsareverysimpleuntilyougohome,andthentheyarelessclear,lesssimple,anditisnotquitesoeasy.Soyouhavetoworryaboutthisstuffathome.Wemeetforjust2hoursandyou'llgetmoreoutoftheclassdiscussionifyoucanprepareathome.Thereare2exams.Eachoneequallyweighted.They'resimplytwomid-terms,thematerialattheendofthesecondhalfofcourseisdistinctlyharderthanthematerialatthebeginning.Thebeginningishardenoughbecausethisisanewlanguagewithnewterminology,buttheydonot,thesecondexamisnotcumulative.
Wemeetforjust2hoursandyou'llgetmoreoutoftheclassdiscussionifyoucanprepareathome.我们每周只有2个小时在一起,如果你能在家里预习的话,你将会在课堂讨论以外学到更多(知识)。
anewlanguagewithnewterminology:
这是一门用到新的术语的新语言(的学习)。
[ProfessorHazelCohen把学习会计学比做学习语言,在下文可以看到。
Thebooklookslikethis,itisreasonable.Ifyoulookattheendofanychapter,ifyouhavethebook,lookwithme,andifnotjustvisualizeit.Butlet'sseepage289,289.It'snotworthmakingabigdealatlookingonwithsomeoneatthispoint,maybelaterwewill,but...So,attheendofeverychapter,thereisareview,thislookslikelessonslearnedorsomething,andthenonpage290,wehavevocabulary,so,ofcourse,youshouldcheckthatout,pre-emphasizethey’reonthepagewherethatterminologyisfirstintroduced,andthenthereareabunchofquestions.Ineverassignquestions.Iassumedyou’lldothemall.Thestraightforwardreview,youshouldbeabletoanswerallofthem.Thenwehavecheckpoints,cp.Ithinkit'sveryweirdthatIassignanyofthose,notsure.ButIdon'tthinkIdothatoften,sothosearealsoprettystraightforwardsimplestuff.Soyoumightwanttoeyeballthat,andthenwehaveexercises,sothat'swhatyouhaveassignedforhomework.Exercisesandthensometimesproblems.Challengeexercisesonthebottomofpage297,andthenwehaveproblems,problemscomeintotwoflavors-groupAandgroupB.IneverassignedgroupB,theywereallgroupAIbelieve.Sojustkeepthatinmind.
OK.Questions?
SothisisanintroductiontoFinancialAccounting,andaccountinginonesensecouldbedividedintwodifferentways,sowehavewhat’sknownas:
InternalAccountingandwealsohaveExternalAccounting.MostlikelyeverythingI’mgoingtosaytoday,I’llrepeatitnextweekortheweekafter,soyoucouldrelaxabouttakingnotes,youcantakesomeifyouwant,butdon’tgettoohungup,justlisten.
FinancialAccounting:
财务会计
accountinginonesensecouldbedividedintwodifferentways:
会计从某种意义上可以分为两类。
SoInternalAccountingissometimescalledCostAccountingorManagementAccounting.That’snotsocrucial.I’lltryirregularlybetterforyou.Andit’sawonderfulsubjectwewillnotsayanythingaboutitatall.Ok,hasnothingtodowithus.Soweareinterestedhere,inExternalAccounting,FinancialAccounting.Andthegoalhereistoproducefinancialstatements.
InternalAccounting:
CostAccounting,ManagementAccounting,内部会计,成本会计,管理会计。
ExternalAccounting:
FinancialAccounting,外部会计,财务会计。
producefinancialstatements:
制作财务报表
Andthereareafewofthose.Anyoneknowthenameofafinancialstatement?
Thankyou.Justraiseyourhand,please,becausetherearealotofpeoplehere.SoBalanceSheet,certainly.Theassumptionforthiscourseisthatyouknownothingaboutaccounting.Youdonotneedanybackground.Ialsoknowthatsomepeopleprobablyhavehadsomeexposure.Soifthesewordsarenotfamiliartoyou,don'tworryaboutit.That'swhatthiscourseisallabout.Anythingelse?
Yes.IncomeStatement.So,thosearethebigtwosotospeak.Thereisaconnectingstatementwhichissometimescalledtheretainedearningsstatementorthechangesinowners'equity.Sowe'llcallitstatementofchangesinretainedearnings,andthatsortofconnectsincomestatementtotheBalanceSheet.Andthenthereisonemorewhichisalsoveryimportantbutsortofajointcompletely.Anyone?
Sure,theCashFlowStatement,andthenwewilldealwiththatattheendofthesemester.
BalanceSheet:
资产负债表
IncomeStatement:
损益表
sotospeak:
可以说,可谓
owners'equity:
业主权益
retainedearnings:
未分配利润
retainedearningsstatement:
营业盈余表,保留收益表
CashFlowStatement:
现金流量表
OK.OneofthethingsthatyouneedtounderstandaboutaccountingisthatitoftenusesnormalEnglishwordsinaverytechnicalway.Andthat'saproblem,becauseitiseasybegetconfused.Oneofmyfavoriteistheword"depreciation".SointheEnglishlanguageundernormalcircumstances,what's"depreciation"mean?
Absolutely,saying,lossinvalue,classiceconomicdefinition.Ok,onedefinition,well,we'llpass,ok,sothat'sgood.Butthat'snotwhatitmeansinaccountingatall,hasnothingtodowithvalue.Firstofall,valueisadirtywordinaccounting.Wemighthavevalueataninstanttimeandthat“boom"isgone,soyouhavetodisabuseyourselfforthatidea,ifyoulookaBalanceSheet,youwillnotseemarketvalues,youwillseeaccountingnumbersandthetwoarevastlydifferent.Ok,soforexample,supposeyoubuyabuilding,andattheendofayeartheydecidethere'regonnabuildasuperhighwayinfrontofyourbuilding,andtheywillevenhaveanaccesspassyourbuilding,andsoyourbuildinghasnowgoneupinvalue.It'sappreciated,notinaccounting.Wejusttakealittlebitofitandsayit’sdepreciatedeachyear.Soyouhavetounderstandthataccountingreallyisalittlebitlikeaforeignlanguage.Andifyourememberthefirsttimeyoustudiedaforeignlanguagehowmuchpleasureitwas.Soyoucanthink,anticipatethepleasureyouhaveinstudyingaccounting.Alsoyouneedtoputinthetimeatthebeginning,it'sagreatinvestment.Becausewhenwegettheweekthreeorfour,andweusecertainwords,youdon'twanttohavetogobackandthinkwhatisthatmean,youwanttobeabletosay,"okIknowwhatthatmeans,Icanusethatandlet'smoveonandunderstandanewcontent".Andkeepgoingbackallthetime,it'sgonnaslowyoudownalot.Soifyoucanputinalotoftime,ChaptersTwoandThreeandsoFour.OK?
It’swellworthy.
itoftenusesnormalEnglishwordsinaverytechnicalway:
它经常会将一些日常的英语单词术语化
在日常英语语境里,“depreciation”是贬值的意思,经典的经济学定义。
但这根本不是它在会计学里的意思,与价值没有任何关系。
ifyoulookaBalanceSheet,youwillnotseemarketvalues,youwillseeaccountingnumbersandthetwoarevastlydifferent:
在资产负债表中你是看不到市场价值的,你会看到会计数字,而这两者很大程度上是不同的。
soforexample,supposeyoubuy
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