资源预览内容
第1页 / 共37页
第2页 / 共37页
第3页 / 共37页
第4页 / 共37页
第5页 / 共37页
第6页 / 共37页
第7页 / 共37页
第8页 / 共37页
第9页 / 共37页
第10页 / 共37页
亲,该文档总共37页,到这儿已超出免费预览范围,如果喜欢就下载吧!
资源描述
第一讲会计英语的常用术语授课内容和教学目标:在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用,使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。1.accounting n.会计;会计学account n. 账,账目 a/c;账户e.g.T-account: T 型账户;account payable 应付账款 receivable 应收账款);accountant n. 会计人员,会计师 CPA (certified public accountant ) 注册会计师 2.Accounting concepts 会计的基本前提1)accounting entity 会计主体;entity 实体,主体2)going concern 持续经营3)accounting period 会计分期 financial year/ fiscal year 会计年度(financial adj.财务的,金融的; fiscal adj.财政的)4)money measurement 货币计量人民币 RMB¥ 美元 US$ 英镑 法国法郎 FFr *权责发生制 accrual basis.accrual n.本身是应计未付的意思,accrue v.应计未付,应计未收,e.g.accrued liabilities,应计未付负债3.Quality of accounting information 会计信息质量要求(1)可靠性 reliability(2)相关性 relevance(3)可理解性 understandability(4)可比性 comparability(5)实质重于形式 substance over form(6)重要性 materiality(7)谨慎性 prudence (8)及时性 timeliness 4.Elements of accounting 会计要素1)Assets: 资产 current assets 流动资产cash and cash equivalents 现金及现金等价物 (bank deposit) inventory 存货receivable 应收账款prepaid expense 预付费用 non-current assets 固定资产property (land and building ) 不动产, plant 厂房, equipment 设备 (PPE)e.g.The total assets owned by Wilson company on December 31, 2006 was US$1,500,000.2)Liabilities: 负债 funds provided by the creditors. creditor 债权人,赊销方 current liabilities 当期负债 non-current liabilities 长期负债 total liabilitiesaccount payable 应付账款 loan 贷款 advance from customers 预收款bond 债券(由政府发行, government bond /treasury bond 政府债券,国库券) debenture 债券 (由有限公司发行)3)Owners equity: 所有者权益 (Net assets)funds provided by the investors. Investor 投资者 paid in capital (contributed capital) 实收资本 shares /capital stock (u.s.) 股票retained earnings 留存收益 同时记住几个单词 dividend 分红 beginning retained earnings ending retained earnings reserve 储备金 (资产重估储备金,股票溢价账户)e.g.The company offered/issued 10,000 shares at the price of US$2.30 each.4)Revenue: 收入sales revenue 销售收入 interest revenue 利息收入 rent revenue 租金收入5)Expense: 费用cost of sales 销售成本, wages expense 工资费用 6)Profit (income, gain): 利润 net profit, net income 5.Financial statement 财务报表 1)balance sheet 资产负债表 2)income statement 利润表3)statement of retained earnings 所有者权益变动表4)cash flow statement 现金流量表6.Accounting cycle1)journal entries 日记账general journal总日记账general ledger总分类账 trial balance 试算平衡表adjusting entries 调整分录 adjusted trial balance 调整后的 试算平衡表 Financial statements 财务报表 closing entry 完结分录2)Dr.Debit 借 Cr.Credit 贷Double-entry system 复式记账7.Exercise 练习1)purchases of inventory in cash for RMB¥3,000 现金人民币 3,000 元购买存货Dr.inventory 3,000借:存货 3,000Cr.cash 3,000 贷:现金 3,0002)sales on account of US$10,000 赊销方式销售,收入 10,000 美元Dr.account receivable 10,000 借:应收账款 10,000Cr.sales revenue 10,000 贷:销售收入 10,0003)paid RMB¥50,000 in salaries & wages 支付工资人民币 50,000 元Dr.wages & salaries expense 50,000 借:职工薪酬 50,000Cr.bank deposit 50,000 贷:银行存款 50,0004)cash sale of US$1,180 销售收入现金 1,180 美元Dr.cash 1,180 借:现金 1,180Cr.sales revenue 1,180贷:销售收入 1,1805)pre-paid insurance for US$12,000 预付保险费 12,000 美元Dr.prepaid insurance 12,000 借:预付保险 12,000Cr.bank deposit 12,000贷:银行存款 12,000第二讲存货授课内容和教学目标:本专题主要讲授与存货有关的英文术语,如期初和期末的存货的表达方式,以及不同的企业中的各种存货形式。其次,通过该专题的学习,使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答,及与期末存货有关的会计处理方式的英文会计分录。1.Inventory n . 存货,库存(c.f.stock 英式英语用法)常见词组 inventory turnover 存货周转率 inventory control 存货控制 beginning inventory 初始存货 ending inventory 期末存货 take a physical inventory 盘库常见的存货形式: Type of business Type of inventoryMerchandising company Merchandise inventory 商品存货Raw materials 原材料Work in process(WIP)(处在生产过程中的)在制品,半成品Manufacturing companyFinished goods 成品2.Inventory valuation 存货的价值计量cost n. 成本,费用 direct costs 直接成本 indirect costs 间接成本fixed costs 固定成本 cost accounting 成本会计v. 花费e.g. The office furniture of our company costs us $5,000. unit cost 单个成本 total cost 总成本 cost of sales (COS) = cost of goods sold(CGS)销货成本 sales revenue 销售收入 这两个词经常被放在一起做计算Lecture examples:A company sold 15 computers for US$1000 each. 某公司以 1000 美元一台的价格售出电脑共 15 台。Sales revenue: US$1,00015 = US$15,000 答疑编号 811020101A company sold 15 computers costing US$800 each for total US$15,000.某公司销售出电脑 15 台,每台成本为 800 美元,共收入 15,000 美元。cost of sales: US$80015 = US$12,000 Dr.bank deposit 15,000借:银行存款15,000Cr.sales revenue 15,000贷:主营业务收入15,000Dr.cost of sales12,000 借:主营业务成本12,000Cr.inventory-computer12,000贷:库存商品 电脑12,000答疑编号 8110201023.初始成本计量 The inventory should be measured at cost. Cost includes the following:采购成本 purchase(price) 运费 freight 存储 storing cost 保险费 insurance 税费 tax 装卸费 loading and unloading coste.g.During July, 2007, the company purchased 200 sets of sunshine brand printers at the price RMB¥ 410 each. RMB¥ 300 of freight were also paid. Dr. printer82,300Cr. bank deposit 82,300借:固定资产打印机82300贷:银行存款823004.发出存货的成本计量Specific identification 个别计价法 unit cost no. of unit = total costWeighted average 加权平均法unit Unit cost ($) Total cost ($) Unit soldBeginning in
网站客服QQ:2055934822
金锄头文库版权所有
经营许可证:蜀ICP备13022795号 | 川公网安备 51140202000112号