会计英语会计英语. .立信会计出版社立信会计出版社Unit 1 Introduction to accounting 第一章 会计导论1. Definition of accounting 1. Definition of accounting 会计的概念会计的概念RecordingRecordingClassifying and summarizingClassifying and summarizingAnalyzing and interpretingAnalyzing and interpreting第第 一一 章章立信会计出版社立信会计出版社2.Accounting equation 2.Accounting equation 会计等式会计等式Asset=liability + owners equityAsset=liability + owners equity AssetsAssets 资产LiabilityLiability 负债Equity Equity 权益Profit Profit 利润Income Income 收入Expenses Expenses 费用立信会计出版社立信会计出版社3.Double entry bookkeeping 3.Double entry bookkeeping 复式记账法复式记账法Under the rules of double entry bookkeeping, each time a transaction is recorded, both effects must be taken into account. These two effects are equal and opposite so that the accounting equation will always proved correct. 立信会计出版社立信会计出版社4. GAAP 4. GAAP 一般公认会计原则一般公认会计原则5.IASs and IFRSs 5.IASs and IFRSs 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. Assumptions and characteristics of 6. Assumptions and characteristics of financial statement. financial statement. 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6.1 Underlying assumptions 6.1 Underlying assumptions 基本假设基本假设Accrual basisAccrual basis权责发生制权责发生制Going concern Going concern 持续经营持续经营立信会计出版社立信会计出版社6.2 Qualitative Characteristics of 6.2 Qualitative Characteristics of financial statementfinancial statement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Relevance Relevance 相关性相关性Reliability Reliability 可靠性可靠性Comparability Comparability 可比性可比性立信会计出版社立信会计出版社Unit 2 Accounting cycle 第二章 会计循环1. Documenting business transactions1. Documenting business transactions记录企业业务交易记录企业业务交易1.1 External documentation 1.1 External documentation 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1.2 Internal documentation 1.2 Internal documentation 内部凭证内部凭证1.2.1 invoices 1.2.1 invoices 发票发票1.2.2 Credit Note 1.2.2 Credit Note 抵扣发票抵扣发票1.2.3 Petty cash voucher 1.2.3 Petty cash voucher 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. Methods of payment Methods of payment 付款方式付款方式2.1 Cheque 2.1 Cheque 支票支票2.2 Bank giro credits 2.2 Bank giro credits 银行信贷转账银行信贷转账 2.3 Bank draft 2.3 Bank draft 银行汇票银行汇票2.4 Standing order2.4 Standing order自动转账自动转账2.5 Direct debit2.5 Direct debit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Unit 3 Accounting cycle 第三章 会计循环 1. Books of prime entry 1. Books of prime entry 原始账簿原始账簿1.1 Sales day book 1.1 Sales day book 销售日记账销售日记账1.2 Purchases day book 1.2 Purchases day book 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1.3 Cash book and petty cash book 1.3 Cash book and petty cash book 现金日记账及零用现金簿现金日记账及零用现金簿1.3.1 Cash book1.3.1 Cash book1.3.2 Petty cash book1.3.2 Petty cash book立信会计出版社立信会计出版社1.4 Journal 1.4 Journal 日记账日记账A A Journal Journal is is a a book book in in which which an an accounting accounting transaction transaction is is written written in in accounting terms.accounting terms. 立信会计出版社立信会计出版社2 Ledger 2 Ledger 分类账分类账2.1 The nominal (general) ledger 2.1 The nominal (general) ledger 总分总分类账类账立信会计出版社立信会计出版社2.2 2.2 The The format format of of a a ledger ledger account account 账账簿的格式簿的格式Each Each general general ledger ledger is is classified classified into into debits debits and and credits credits sections sections and and an account heading on top.an account heading on top. 立信会计出版社立信会计出版社2.3 Control account 2.3 Control account 控制账户控制账户A control account is an account in A control account is an account in the general ledger in which a record the general ledger in which a record is kept of the total value of a is kept of the total value of a number of similar but individual number of similar but individual itemsitems 立信会计出版社立信会计出版社2.4 Personal account 2.4 Personal account 个别账户个别账户Personal accounts are contained in the account receivables ledgeraccount receivables ledger and account payables ledgeraccount payables ledger. 2.4 Personal account 个个别账户立信会计出版社立信会计出版社2.5 Posting from the day books to 2.5 Posting from the day books to ledgerledger日记账结转至总账日记账结转至总账( (分类账分类账) )After recording day books, the next step in the accounting process is to post transactions to the accounts in the general ledger and personal ledger. 立信会计出版社立信会计出版社3. Trial balance 3. Trial balance 试算平衡试算平衡3.1 Balance off accounts 3.1 Balance off accounts 平衡账户平衡账户3.2 Collecting the balances on the 3.2 Collecting the balances on the ledger accountsledger accounts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.Financial statement 4.Financial statement 财务报告财务报告4.1 Statement of financial position 4.1 Statement of financial position 财务状况表财务状况表4.2 Statement of comprehensive income 4.2 Statement of comprehensive income 综合收益表综合收益表立信会计出版社立信会计出版社Unit 4 Current Assets第四章 流动资产1.Cash and cash equivalent 1.Cash and cash equivalent 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2.1 Definition 2.1 Definition 定义定义Receivables are balance owing to the business. Receivables can be break down into trade receivables and non-trade receivables. 立信会计出版社立信会计出版社2.2 Allowance for doubtful account2.2 Allowance for doubtful account坏账准备坏账准备IASs require the allowance methodallowance method for financial reporting purpose instead of direct write-off direct write-off method.立信会计出版社立信会计出版社2.3 2.3 Irrecoverable Irrecoverable debts debts written written off off 核销坏账核销坏账When the company decided that a particular debt will not be paid，the customer is no longer an outstanding debtor any more 立信会计出版社立信会计出版社3. Note receivable3. Note receivable应收票据应收票据3.1 Interest 3.1 Interest 利息利息 . A promissory note is a written promise to pay a specified amount of money on demand or at a definite time.3.2 Recording 3.2 Recording 记录记录立信会计出版社立信会计出版社4. Inventory4. Inventory存货存货4.1 Purchase cost and pricing method4.1 Purchase cost and pricing method采购成本及计价方法采购成本及计价方法4.2 Measurement of inventory 4.2 Measurement of inventory 存货的计量存货的计量4.3 Cost of sales 4.3 Cost of sales 销货成本销货成本立信会计出版社立信会计出版社Unit 5 Non-current assets第五章 非流动资产1.Definition 1.Definition 定义定义IAS IAS 16 16 Property, Property, plant plant and and equipmentequipment covers covers all all aspects aspects of of accounting accounting for for property, property, plant plant and and equipment equipment (PPE). (PPE). This This represents represents the the bulk bulk of of items items which which are are tangible tangible non-current non-current assets.assets.第第 五五 章章立信会计出版社立信会计出版社2.Measurement 2.Measurement 计量计量2.1 Initial measurement 2.1 Initial measurement 初始计量初始计量2.2 Subsequent to initial measurement 2.2 Subsequent to initial measurement 后续计量后续计量立信会计出版社立信会计出版社3. Depreciation 3. Depreciation 折旧折旧3.1 The straight line method3.1 The straight line method直线法直线法3.4 Sum of the digits method3.4 Sum of the digits method年数总合法年数总合法3.3 The reducing balance method 3.3 The reducing balance method 余额递减法余额递减法3.2 Unit-of-production method 3.2 Unit-of-production method 产量法产量法立信会计出版社立信会计出版社4. Disposal 4. Disposal 处置处置4.1 Profit or loss on disposal 4.1 Profit or loss on disposal 处置损益处置损益4.2 Ledger accounting entries for 4.2 Ledger accounting entries for disposaldisposal处置会计分录处置会计分录立信会计出版社立信会计出版社Unit 6 Non-current assets第六章 非流动资产1. Intangible assets 1. Intangible assets 无形资产无形资产1.1 Research and development cost 1.1 Research and development cost 研研究和开发成本究和开发成本1.1.1 Research 1.1.1 Research 研究研究1.1.2 Development 1.1.2 Development 开发开发第第 六六 章章立信会计出版社立信会计出版社1.2 Amortization of development costs1.2 Amortization of development costs开发成本的摊销开发成本的摊销Amortisation Amortisation is is the the systematic systematic write-write-off off the the cost cost of of an an intangible intangible asset asset to expense.to expense. 立信会计出版社立信会计出版社2 Goodwill 2 Goodwill 商誉商誉2.1 Definition 2.1 Definition 定义定义2.2 Purchased goodwill 2.2 Purchased goodwill 购入的商誉购入的商誉立信会计出版社立信会计出版社3. Government grants 3. Government grants 政府补助政府补助3.1 Introduction 3.1 Introduction 介绍介绍3.2 Measurement 3.2 Measurement 计量计量立信会计出版社立信会计出版社4. Investment property 4. Investment property 投资性房地产投资性房地产4.1 Introduction 4.1 Introduction 介绍介绍4.2 Measurement 4.2 Measurement 计量计量立信会计出版社立信会计出版社5. Impairment of assets 5. Impairment of assets 资产减值资产减值5.1 Recognition 5.1 Recognition 确认确认5.2 Indications of impairment 5.2 Indications of impairment 减值迹象减值迹象5.3 Accounting treatment 5.3 Accounting treatment 会计处理会计处理立信会计出版社立信会计出版社6. Financial assets 6. Financial assets 金融资产金融资产6.1 Recognition 6.1 Recognition 确认确认 IFRS 9 classifies all financial assets into two classifications those measured at amortised cost and those measured at fair value. 立信会计出版社立信会计出版社6.2 Measurement 6.2 Measurement 计量计量6.2.1 Initial measurement 6.2.1 Initial measurement 初始计量初始计量6.2.2 Subsequently measurement 6.2.2 Subsequently measurement 后续计量后续计量6.2 Measurement 计量量6.2.1 Initial measurement 初始初始计量量6.2.2 Subsequently measurement 后后续计量量立信会计出版社立信会计出版社Unit 7 Liabilities第七章 负债1. Bank loans and overdrafts 1. Bank loans and overdrafts 贷款和透支贷款和透支An overdraft occurs when a company withdraws An overdraft occurs when a company withdraws from a from a bankbank account and exceeds the account and exceeds the available available balancebalanceA bank loan is a fixed amount for a fixed A bank loan is a fixed amount for a fixed term with regular fixed repayments.term with regular fixed repayments.第第 七七 章章立信会计出版社立信会计出版社2. Payables 2. Payables 应付款项应付款项2.1 Trade payables 2.1 Trade payables 应付账款应付账款Trade payables are liabilities to pay for goods or service that have been received and invoiced from supplier with the agreed timing and amount and for which there was not a promissory note. 立信会计出版社立信会计出版社2.2 Other payables 2.2 Other payables 其它应付款其它应付款(a) Liabilities to pay wages and salaries(b) Amounts due to the tax office for payroll taxes and sales tax. (c) Payable for items with non-trade purpose. (d) Some items of expenditure,立信会计出版社立信会计出版社2.3 Note payable 2.3 Note payable 应付票据应付票据Both the loan payable and note payable are legal obligation to pay a specific sum of money at a specific period of time, while a notes payable is a written promise to pay money at a future date.立信会计出版社立信会计出版社2.4 Accrued expense 2.4 Accrued expense 应付费用应付费用Accrued expenses are expenses which relate to an accounting period but have not been paid. 立信会计出版社立信会计出版社2.5 Deferred income 2.5 Deferred income 递延收益递延收益Deferred income (also known as deferred revenue, unearned revenue, or unearned income) is payments for future services to be performed or goods to be delivered 立信会计出版社立信会计出版社3. Income taxes 3. Income taxes 所得税所得税3.1 Current tax 3.1 Current tax 当期所得税当期所得税3.2 Deferred tax 3.2 Deferred tax 递延所得税递延所得税立信会计出版社立信会计出版社4. Provisions and contingencies 4. Provisions and contingencies 准备准备及或有事项及或有事项4.1 Provisions 4.1 Provisions 准备准备4.1.1 Recognition 4.1.1 Recognition 确认确认立信会计出版社立信会计出版社4.1.2 Examples of specific provisions 4.1.2 Examples of specific provisions 举例举例(a) Recognising an asset when recognising a provision(b) Warranties(c) Onerous contracts (d) Restructuring 立信会计出版社立信会计出版社4.2 Contingencies 4.2 Contingencies 或有事项或有事项4.2.1 Contingent liability 4.2.1 Contingent liability 或有负债或有负债4.2.2 Contingent assets 4.2.2 Contingent assets 或有资产或有资产立信会计出版社立信会计出版社5. Financial liability 5. Financial liability 金融负债金融负债A financial liability will be measured at amortised cost or fair value through profit or loss. The available-for-sale and held-to-maturity classifications which currently in IAS 39 were eliminated under IFRS 9. 立信会计出版社立信会计出版社Unit 8 Shareholders Equity第八章 所有者权益1. Ordinary shares and preferred 1. Ordinary shares and preferred shares shares 普通股和优先股普通股和优先股Ordinary shares are shares which are not preferred with regard to dividend paymentsPreferred shares are shares which give certain preferential rights to those of ordinary shares. 第第 八八 章章立信会计出版社立信会计出版社2.Share premium 2.Share premium 资本溢价资本溢价Share premium means the difference between the issue price of the share and its par valueThe account is sometimes called capital paid-in in excess of par value. 立信会计出版社立信会计出版社3. Revaluation surplus 3. Revaluation surplus 重估增值重估增值The result of an upward revaluation of non-current assets is a revaluation surplus. 立信会计出版社立信会计出版社4. Reserves 4. Reserves 公积公积The term reserve is most commonly used to describe any part of shareholders equity, except for basic share capital. (a) Statutory reserves(b) Non-statutory reserves 立信会计出版社立信会计出版社5. Retained earnings 5. Retained earnings 保留盈余保留盈余Retained earnings are profits earned by the company and not appropriated by dividends，taxation or transfer to another reserve account立信会计出版社立信会计出版社6. Dividends 6. Dividends 股利股利Dividends are payments made by a corporation to its shareholders. It is the portion of profits distributed to stockholders. In the case of dividends, we also draw a distinction between cash dividends and bonus issue (stock dividends).立信会计出版社立信会计出版社7. Statement of changes in equity 7. Statement of changes in equity 权益变动表权益变动表An entity is required to present a statement An entity is required to present a statement of changes in equity showing:of changes in equity showing:Total comprehensive income for the periodTotal comprehensive income for the periodFor each component of equity, the effects of For each component of equity, the effects of application required by IAS 8, accounting application required by IAS 8, accounting policies, changes in accounting estimates policies, changes in accounting estimates and error.and error.立信会计出版社立信会计出版社Unit 9 Financial statement 第九章 财务报告1. Statement of financial position 财务报告1.1The journal entries of main business transactions 企业主要业务对会计报告的影响(a) Sales of goods (b) Purchase of inventory for resale (c) Purchase of non-current assets(d) Payment of expenses such as utilities(e) Introduction of new capital to the business(f) Distribution of dividends第第 九九 章章立信会计出版社立信会计出版社1.2 Items in the statement of 1.2 Items in the statement of financial positionfinancial position财务状况表项目财务状况表项目The statement of financial position is simply a list of all the assets , liabilities and equity owed by a business as at a particular date 立信会计出版社立信会计出版社2. Statement of comprehensive income Statement of comprehensive income 综合收益表综合收益表Statement of comprehensive income is a record of income generated and expenditure incurred over a given period The items in the statement of comprehensive have been introduced in chapter three.立信会计出版社立信会计出版社2.1 Income 2.1 Income 收入收入2.2 Cost of sale 2.2 Cost of sale 成本成本2.3 Expense 2.3 Expense 费用费用2.4 Profit 2.4 Profit 利润利润立信会计出版社立信会计出版社3. Statement of cash flow 3. Statement of cash flow 现金流量表现金流量表3.1 3.1 Classification Classification of of cash cash flow flow 现现金金流量分类流量分类 Operating activitiesOperating activities Investing activitiesInvesting activities Financing activitiesFinancing activities立信会计出版社立信会计出版社3.2 Direct and indirect method 3.2 Direct and indirect method 直接法直接法和间接法和间接法The direct and indirect methods are two ways to calculate cash form operation activates.The indirect method adjusts accrual basis net profit or loss for the effects of non-cash transactions.结束结束