会计英语课件

单击此处编辑母版标题样式,编辑母版文本样式,第二级,第三级,第四级,第五级,*,PPT,学习交流,*,会计英语,ACCOUNTING ENGLISH,宁小博 主编,1,PPT,学习交流,Unit 1 Introduction to accounting,第一章 会计导论,1. Definition of accounting,会计的概念,Recording,Classifying and summarizing,Analyzing and interpreting,第,一,章,2,PPT,学习交流,2.Accounting equation,会计等式,Asset=liability + owners equity,Assets,资产,Liability,负债,Equity,权益,Profit,利润,Income,收入,Expenses,费用,3,PPT,学习交流,3.Double entry bookkeeping,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.,4,PPT,学习交流,4. GAAP,一般公认会计原则,5.IASs and IFRSs,国际会计准则及国际财务报告准则,5,PPT,学习交流,6. Assumptions and characteristics of financial statement.,财务报告的假设及特征,6,PPT,学习交流,6.1 Underlying assumptions,基本假设,Accrual basis,权责发生制,Going concern,持续经营,7,PPT,学习交流,6.2 Qualitative Characteristics of financial statement,财务报告的质量特征,Understandability,可理解性,Relevance,相关性,Reliability,可靠性,Comparability,可比性,8,PPT,学习交流,Unit 2 Accounting cycle ,第二章 会计循环,1. Documenting business transactions,记录企业业务交易,1.1 External documentation,外部凭证,第,二,章,9,PPT,学习交流,1.2 Internal documentation,内部凭证,1.2.1 invoices,发票,1.2.2 Credit Note,抵扣发票,1.2.3 Petty cash voucher,零用资金报销单,10,PPT,学习交流,2.,Methods of payment,付款方式,2.1 Cheque,支票,2.2 Bank giro credits,银行信贷转账,2.3 Bank draft,银行汇票,2.4 Standing order,自动转账,2.5 Direct debit,自动付款转账,11,PPT,学习交流,Unit 3 Accounting cycle ,第三章 会计循环,1. Books of prime entry,原始账簿,1.1 Sales day book,销售日记账,1.2 Purchases day book,采购日记账,第,三,章,12,PPT,学习交流,1.3 Cash book and petty cash book,现金日记账及零用现金簿,1.3.1 Cash book,1.3.2 Petty cash book,13,PPT,学习交流,1.4 Journal,日记账,A Journal is a book in which an accounting transaction is written in accounting terms.,14,PPT,学习交流,2 Ledger,分类账,2.1 The nominal (general) ledger,总分类账,15,PPT,学习交流,2.2 The format of a ledger account,账簿的格式,Each general ledger is classified into debits and credits sections and an account heading on top.,16,PPT,学习交流,2.3 Control account,控制账户,A control account is an account in the general ledger in which a record is kept of the total value of a number of similar but individual items,17,PPT,学习交流,2.4 Personal account,个别账户,Personal accounts are contained in the,account receivables ledger,and,account payables ledger,.,2.4 Personal account,个别账户,18,PPT,学习交流,2.5 Posting from the day books to ledger,日记账结转至总账,(,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.,19,PPT,学习交流,3. Trial balance,试算平衡,3.1 Balance off accounts,平衡账户,3.2 Collecting the balances on the ledger accounts,归集账户余额,20,PPT,学习交流,4.Financial statement,财务报告,4.1 Statement of financial position,财务状况表,4.2 Statement of comprehensive income,综合收益表,21,PPT,学习交流,Unit 4 Current Assets,第四章 流动资产,1.Cash and cash equivalent,现金及现金等价物,第,四,章,22,PPT,学习交流,2. Receivables,应收款项,2.1 Definition,定义,Receivables are balance owing to the business. Receivables can be break down into trade receivables and non-trade receivables.,23,PPT,学习交流,2.2 Allowance for doubtful account,坏账准备,IASs require the,allowance method,for financial reporting purpose instead of,direct write-off,method.,24,PPT,学习交流,2.3 Irrecoverable debts written off,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,25,PPT,学习交流,3. Note receivable,应收票据,3.1 Interest,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,记录,26,PPT,学习交流,4. Inventory,存货,4.1 Purchase cost and pricing method,采购成本及计价方法,4.2 Measurement of inventory,存货的计量,4.3 Cost of sales,销货成本,27,PPT,学习交流,Unit 5 Non-current assets,第五章 非流动资产,1.Definition,定义,IAS 16 Property, plant and equipment,covers all aspects of accounting for property, plant and equipment (PPE). This represents the bulk of items which are tangible non-current assets.,第,五,章,28,PPT,学习交流,2.Measurement,计量,2.1 Initial measurement,初始计量,2.2 Subsequent to initial measurement,后续计量,29,PPT,学习交流,3. Depreciation,折旧,3.1 The straight line method,直线法,3.4 Sum of the digits method,年数总合法,3.3 The reducing balance method,余额递减法,3.2 Unit-of-production method,产量法,30,PPT,学习交流,4. Disposal,处置,4.1 Profit or loss on disposal,处置损益,4.2 Ledger accounting entries for disposal,处置会计分录,31,PPT,学习交流,Unit 6 Non-current assets,第六章 非流动资产,1. Intangible assets,无形资产,1.1 Research and development cost,研究和开发成本,1.1.1 Research,研究,1.1.2 Development,开发,第,六,章,32,PPT,学习交流,1.2 Amortization of development costs,开发成本的摊销,Amortisation is the systematic write-off the cost of an intangible asset to expense.,33,PPT,学习交流,2 Goodwill,商誉,2.1 Definition,定义,2.2 Purchased goodwill,购入的商誉,34,PPT,学习交流,3. Government grants,政府补助,3.1 Introduction,介绍,3.2 Measurement,计量,35,PPT,学习交流,4. Investment property,投资性房地产,4.1 Introduction,介绍,4.2 Measurement,计量,36,PPT,学习交流,5. Impairment of assets,资产减值,5.1 Recognition,确认,5.2 Indications of impairment,减值迹象,5.3 Accounting treatment,会计处理,37,PPT,学习交流,6. Financial assets,金融资产,6.1 Recognition,确认,IFRS 9 classifies all financial assets into two classifications those measured at amortised cost and those measured at fair value.,38,PPT,学习交流,6.2 Measurement,计量,6.2.1 Initial measurement,初始计量,6.2.2 Subsequently measurement,后续计量,6.2 Measurement,计量,6.2.1 Initial measurement,初始计量,6.2.2 Subsequently measurement,后续计量,39,PPT,学习交流,Unit 7 Liabilities,第七章 负债,1. Bank loans and overdrafts,贷款和透支,An overdraft occurs when a company withdraws from a,bank,account and exceeds the available,balance,A bank loan is a fixed amount for a fixed term with regular fixed repayments.,第,七,章,40,PPT,学习交流,2. Payables,应付款项,2.1 Trade payables,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.,41,PPT,学习交流,2.2 Other payables,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,42,PPT,学习交流,2.3 Note payable,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.,43,PPT,学习交流,2.4 Accrued expense,应付费用,Accrued expenses are expenses which relate to an accounting period but have not been paid.,44,PPT,学习交流,2.5 Deferred income,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,45,PPT,学习交流,3. Income taxes,所得税,3.1 Current tax,当期所得税,3.2 Deferred tax,递延所得税,46,PPT,学习交流,4. Provisions and contingencies,准备及或有事项,4.1 Provisions,准备,4.1.1 Recognition,确认,47,PPT,学习交流,4.1.2 Examples of specific provisions,举例,(a)Recognising an asset when recognising a provision,(b)Warranties,(c)Onerous contracts,(d)Restructuring,48,PPT,学习交流,4.2 Contingencies,或有事项,4.2.1 Contingent liability,或有负债,4.2.2 Contingent assets,或有资产,49,PPT,学习交流,5. Financial liability,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.,50,PPT,学习交流,Unit 8 Shareholders Equity,第八章 所有者权益,1. Ordinary shares and preferred shares,普通股和优先股,Ordinary shares are shares which are not preferred with regard to dividend payments,Preferred shares are shares which give certain preferential rights to those of ordinary shares.,第,八,章,51,PPT,学习交流,2.Share premium,资本溢价,Share premium means the difference between the issue price of the share and its par value,The account is sometimes called capital paid-in in excess of par value.,52,PPT,学习交流,3. Revaluation surplus,重估增值,The result of an upward revaluation of non-current assets is a revaluation surplus.,53,PPT,学习交流,4. Reserves,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,54,PPT,学习交流,5. Retained earnings,保留盈余,Retained earnings are profits earned by the company and not appropriated by dividends,，,taxation or transfer to another reserve account,55,PPT,学习交流,6. Dividends,股利,Dividends are payments made by a,corporation,to its,shareholder,s. 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).,56,PPT,学习交流,7. Statement of changes in equity,权益变动表,An entity is required to present a statement of changes in equity showing:,Total comprehensive income for the period,For each component of equity, the effects of application required by IAS 8, accounting policies, changes in accounting estimates and error.,57,PPT,学习交流,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,九,章,58,PPT,学习交流,1.2 Items in the statement of financial position,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,59,PPT,学习交流,2.,Statement of comprehensive income,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.,60,PPT,学习交流,2.1 Income,收入,2.2 Cost of sale,成本,2.3 Expense,费用,2.4 Profit,利润,61,PPT,学习交流,3. Statement of cash flow,现金流量表,3.1 Classification of cash flow,现金流量分类,Operating activities,Investing activities,Financing activities,62,PPT,学习交流,3.2 Direct and indirect method,直接法和间接法,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.,63,PPT,学习交流,此课件下载可自行编辑修改，供参考！,感谢您的支持，我们努力做得更好！,64,PPT,学习交流,