会计英语,主编：刘建华 制作：李晓新 2009年9月,会计英语,Unit One Basic Knowledge of Accounting Unit Two Current Assets Unit Three Long-term Assets Unit Four Liabilities Unit Five Owners Equity,会计英语,Unit Six Revenue & Expense Unit Seven Financial Statements Unit Eight Interpretations Of Financial Statements Unit Nine Cost Accounting & Management Accounting Unit Ten Auditing,Unit One Basic Knowledge of Accounting,Objectives 1. In Section 1, students should understand the meaning of each accounting principle. 2. In Section 2, students should understand the meaning of the accounting elements and the accounting equation.,Unit One Basic Knowledge of Accounting,3. In Section 3, T account and double-entry system are demonstrated. Students should know the structure of T account and understand how to make correct entries based on double-entry system . 4. In Section 4 and Section 5, students should learn to make entries in the ledger accounts , journalize transactions and post them to the ledgers.,Unit One Basic Knowledge of Accounting,New Words and Expressions accounting principle 会计原则 accounting element 会计要素 accounting equation 会计方程式（会计等式） shareholder n. 股东 asset n. 资产 liability n. 负债 owners equity 所有者权益,Unit One Basic Knowledge of Accounting,revenue n. 收益，收入 expense n. 费用 accounting period 会计期间 cash n. 现金 accounts receivable 应收账款 inventory n. 存货 notes payable 应付票据,Unit One Basic Knowledge of Accounting,accounts payable 应付账款 salaries payable 应付工资 shareholders equity 股东权益 capital n. 资本 ledger n .总分类账 chart of accounts 会计科目表 ledger account 总账账户 prepaid insurance 预付保险费,Unit One Basic Knowledge of Accounting,bank deposit 银行存款 cash receipt 现金收入 financial position 财务状况 creditor n. 债权人 creditors account 债权人账户 transaction n. 经济业务 T account 丁字账户,Unit One Basic Knowledge of Accounting,account number 账户编号 debit n. & vt. 借方；借记 credit n. & vt. 贷方；贷记 enter vt. 登录，记账 double-entry a. 复式的，复式记账的 entry n. 分录 supplies expense 材料费用 debit balance 借方余额,Unit One Basic Knowledge of Accounting,credit balance 贷方余额 miscellaneous expense 其他费用，杂项费用 notes payable 应付票据 posting n. 过账 accounting cycle 会计循环，会计周期 journal n. 日记账 general journal 普通日记账,Unit One Basic Knowledge of Accounting,journalizing n. 登日记账 general ledger 总账 payroll n. 工资表 cash receipts 现金收入 cash disbursements 现金支出 sales on account 赊销 purchases on account 赊购 adjusting and closing entries 调整及结账分录,Unit One Basic Knowledge of Accounting,Useful Expressions * Useful Sentences 1. An accounting entity is an organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit.会计主体是独立于其他企业的某一企业或团体，或某一企业的部门，以及作为独立经济单位的个人。,Unit One Basic Knowledge of Accounting,2. Under the going concern or continuity concept, accountants assume that the business will continue operating for the foreseeable future.在持续经营假设下，会计人员假定企业在可以预见的将来持续经营。,Unit One Basic Knowledge of Accounting,3. In all business firms, revenues and expenses may be measured either on cash basis or accrual basis.所有企业的收入和费用可以按收付实现制或权责发生制计量入账。,Unit One Basic Knowledge of Accounting,4. One of the principles of accounting is that information is provided to a clearly defined accounting entity.会计的一个原则是会计信息应向某一特定的会计主体提供。,Unit One Basic Knowledge of Accounting,5. The cost principle is derived, in large part, from the principle of objectivity.成本原则主要是在客观性原则的基础上发展而来的。,Unit One Basic Knowledge of Accounting,6. The principle of consistency implies that a particular accounting method, once adopted, will not be changed from period.一致性原则的含义是，一旦采用某种会计方法，以后各期就不能改变。,Unit One Basic Knowledge of Accounting,7. The relationship among assets, liabilities, and owners equity can be expressed in the accounting equation.资产、负债和所有者权益之间的关系可以用会计等式表示。,Unit One Basic Knowledge of Accounting,8. The total figure for assets always equals the total figure for liabilities and owners equity.资产总额总是与负债和所有者权益总额相等。,Unit One Basic Knowledge of Accounting,9. For an account, the left side is the debit side and the right side is the credit side.账户的左边是借方，右边的是贷方。,Unit One Basic Knowledge of Accounting,10. Asset and expense increases are recorded as debit.资产或费用增加记为借项。,Unit Two Current Assets,Objectives 1. In Section 1, students should understand the importance of cash and the accounting treatment of cash. 2. In Section 2, students ought to learn the treatment of bad debt and how to make an allowance for doubtful accounts.,Unit Two Current Assets,3. In Section 3, students should understand the categories of inventories and learn to use the inventory valuation method. 4. In Section 4, students must understand the meaning of short-term investments and learn the accounting treatment of short-term investments.,Unit Two Current Assets,New Words and Expressions 现金 Cash 银行存款 Cash in bank 现金等价物 cash equivalents 银行汇票 Bank draft 信用卡 Credit card 短期投资 Short-term investments,Unit Two Current Assets,股票 stock 债券 bonds 基金 funds 应收账款 Accounts receivable 应收票据 Notes receivable 银行承兑汇票 Bank acceptance,Unit Two Current Assets,商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 坏账准备 allowance for bad debts 预付项目 prepaid 存货 Inventories 原材料 Raw materials,