會(huì)計(jì)專業(yè)英語（第2版）（孫曉嬡）全套可編輯PPT幻燈片課件Unit1第一單元英語試聽英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)專業(yè)術(shù)語指特定領(lǐng)域?qū)σ恍┨囟ㄊ挛锏慕y(tǒng)一的業(yè)內(nèi)稱謂也是在專業(yè)交流時(shí)對(duì)名稱的簡(jiǎn)介用語Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)accounting[?'kaunti?]n.會(huì)計(jì)accountant

[?'kaunt?nt]n.會(huì)計(jì)員，出納business

['biznis]n.企業(yè);實(shí)業(yè);行業(yè);營(yíng)業(yè);商業(yè);生意;買賣;交易capital['k?pit?l]n.首都，大寫字母，資產(chǎn)a.首都的，重要的creditor['kredit?]n.債權(quán)人expense

[ik'spens]n.消費(fèi)，支出accurate['?kjurit]a.準(zhǔn)確的，精確的tax[t?ks]n.賦稅，稅捐stockholder['st?k?h?uld?]n.股東典型例句Businessisthegeneraltermappliedtotheactivitiesinvolvedintheproductionanddistributionofgoodsandservices.Accountingisusedtorecordandreportthefinancialeffectsofbusinessactivities.Itprovidesthemeansofrecordingandcommunicatingthesuccessesandfailuresofbusinessorganizations.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)企業(yè)是通用術(shù)語，適用于涉及生產(chǎn)商品和提供服務(wù)的商業(yè)機(jī)構(gòu)。會(huì)計(jì)用來記錄和報(bào)告企業(yè)的財(cái)務(wù)狀況，它提供了記錄和反映商業(yè)機(jī)構(gòu)成功和失敗的方法。典型例句Allbusinessentitieshavesomecommonactivities.Onecommonactivityistheacquisitionofeconomicresources.Theseresources,oftenreferredtoas“capital”,comefromthreesources:(1)investors(owners),(2)creditors(lenders),and(3)thebusinessitselfintheformofearningsthathavebeenretained.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)所有經(jīng)濟(jì)實(shí)體都有一些共同的活動(dòng)，其中常見的活動(dòng)就是取得經(jīng)濟(jì)資源。這些資源往往被稱為“資本”，它有3個(gè)來源：（1）投資者（所有者）；（2）債權(quán)人（銀行）；（3）公司業(yè)務(wù)本身的留存收益。典型例句Accountantsmeasureandcommunicatetheresultsoftheseactivities.Inordertomeasuretheseresultsasaccuratelyaspossible,accountantsfollowafairlystandardsetofprocedures,usuallyreferredtoastheaccountingcycle.Thecycleincludesseveralsteps,whichinvolveanalyzing,classifying,recording,posting,closing,andreportingthetransactionsofabusiness.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)會(huì)計(jì)人員計(jì)算并傳達(dá)這些運(yùn)作的結(jié)果。為了盡可能計(jì)算準(zhǔn)確，會(huì)計(jì)人員遵循一組標(biāo)準(zhǔn)程序，通常被稱為會(huì)計(jì)循環(huán)。這個(gè)循環(huán)包括分析、分類、記錄、過賬、結(jié)賬和交易報(bào)告幾個(gè)步驟。典型例句Howdostockholdersgetinformationaboutthefinancing,investing,andoperatingactivitiesofabusiness?Theroleofaccountingistoprovidethisinformation.Accountingprovidesdataformanagerstooperatethebusinessandforotherstockholderstoassesstheperformanceandfinancialpositionofthebusiness.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)會(huì)計(jì)正式被定義為一個(gè)信息系統(tǒng)，對(duì)企業(yè)進(jìn)行定量和定性的分析。即意在為企業(yè)經(jīng)濟(jì)決策提供有用的信息。1.1.1TheNatureandFunctionofAccounting典型例句Accountingisformallydefinedasasystemforproviding“quantitativeinformation,primarilyfinancialinnature,abouteconomicentitiesthatisintendedtobeusefulinmakingeconomicdecisions.”Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)會(huì)計(jì)正式被定義為一個(gè)信息系統(tǒng)，對(duì)企業(yè)進(jìn)行定量和定性的分析。即意在為企業(yè)經(jīng)濟(jì)決策提供有用的信息。典型例句Whomakesthesedecisionsandinformedjudgments?Usersofaccountinginformationincludemanagersoftheentityororganization,ownersoftheorganization,potentialinvestorsandcreditorsoftheorganization,employees,andvariousfederal,state,andlocalgovernmentalagenciesthatareconcernedwithregulatoryandtaxmatters.Thefollowingillustratessomeoftheusersandusesofaccountinginformation.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)誰去做這些決定和判斷？會(huì)計(jì)信息使用者包括企業(yè)或組織的管理者；企業(yè)的所有者；潛在的投資者和債權(quán)人；雇員；監(jiān)管稅收問題的各聯(lián)邦、州和地方政府機(jī)構(gòu)。以下列舉了一些的用戶和會(huì)計(jì)信息的使用情況。典型例句Managers:Whenplanning,directing,andcontrolling,managersmakemanydecisionsandinformedjudgments.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)管理人員：當(dāng)管理者在規(guī)劃、指導(dǎo)、管理的時(shí)候，會(huì)做出許多決定和明智的判斷典型例句Investors:Whenconsideringwhetherornottoinvestacompany,investorsuseaccountinginformationtoassesstheamounts,timing,anduncertaintyoffuturecashreturnsontheirinvestment.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)投資者：投資者考慮是否投資一個(gè)公司的時(shí)候，會(huì)使用會(huì)計(jì)信息去評(píng)估投資金額、投資年限和投資回報(bào)。典型例句Creditors:Whendetermininghowmuchmoneytheylendacustomerbeforereceivingpayment,creditorsassesstheprobabilityofcollectionandtherisksoflate(ornon-)payment.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)債權(quán)人：當(dāng)債權(quán)人在收到客戶付款之前要確定應(yīng)該借出多少錢，并且他們要估測(cè)收款的可能性及客戶晚付款（或不付款）的風(fēng)險(xiǎn)。典型例句Employees:Whenplanningforretirement,employeesassessthecompany’sabilitytoofferlong-termjobprospectsandanattractiveretirementbenefitspackage.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)員工：?jiǎn)T工在計(jì)劃退休的時(shí)候，會(huì)評(píng)估公司有沒有提供長(zhǎng)期職業(yè)發(fā)展和誘人的退休福利的能力。典型例句SEC(SecuritiesandExchangeCommission):WhenreviewingforcompliancewithSECregulations,analystsdeterminewhethertodiscloseallrequiredinformationtoinvestorsornot.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)證券交易委員會(huì)（證監(jiān)會(huì)）：在遵守證券交易委員會(huì)的規(guī)定審查時(shí)，分析確定是否給投資者披露所有所需的信息。典型例句TaxingauthoritiesState,territoryandfederalgovernments:Levytaxesonindividualsandbusinesses.Incometaxiscalculatedusingaccountinginformation.Businessdeterminetheirgoodsandservicestaxfromaccountingrecordsthatshowhowmuchtheyhavepurchasedansold.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)對(duì)企業(yè)和個(gè)人征稅的政府部門：所得稅是根據(jù)企業(yè)的會(huì)計(jì)資料來計(jì)算的，企業(yè)銷售貨物和提供勞務(wù)的應(yīng)納稅額是根據(jù)企業(yè)會(huì)計(jì)記錄提供的購(gòu)買額和銷售額來計(jì)算的。典型例句Non-profitorganizations:Non-profitorganizationssuchashospitals,governmentagenciesanduniversities,whichoperateforpurposesotherthanprofit-useaccountinginformationinmuchthesamewaythatprofit-orientedbusinessesdo.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)非營(yíng)利組織：非營(yíng)利組織指醫(yī)院、政府機(jī)關(guān)事業(yè)單位和學(xué)校，幾乎與利潤(rùn)為導(dǎo)向的企業(yè)以相同的方式操作會(huì)計(jì)信息。典型例句Usersofaccountinginformationareadiversegroup.Theymaybecategorizedasexternalusersorinternalusers.Thisdistinctionallowsustoclassifyaccountingintotwofieldsfinancialaccountingandmanagementaccounting.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)1.1.2會(huì)計(jì)的分類對(duì)會(huì)計(jì)信息的使用者進(jìn)行分類，可以分為外部使用者和內(nèi)部使用者，由此不同我們將會(huì)計(jì)分為了財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)。1.1.2TheDivisionofAccounting典型例句Financialaccountingisprimarilyexternallyoriented.Thefinancialstatementsaredirectedtoindividualswhoarenotinapositiontobeawareoftheday-to-dayfinancialandoperatingactivitiesoftheentity.Financialaccountingisalsoprimarilyconcernedwiththehistoricalresultsofanentity’sperformance.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)財(cái)務(wù)會(huì)計(jì)是對(duì)外的會(huì)計(jì)。財(cái)務(wù)報(bào)表為那些不能對(duì)企業(yè)日常的財(cái)務(wù)經(jīng)營(yíng)狀況有所了解的人提供信息。財(cái)務(wù)會(huì)計(jì)也會(huì)涉及有關(guān)企業(yè)的歷史經(jīng)營(yíng)成果。典型例句Managerialaccountingisconcernedwiththeuseofeconomicandfinancialinformationtoplanandcontrolmanyoftheactivitiesofanentityandtosupportthemanagementdecision-makingprocess.Managerialaccountinghaveaprimarilyinternalorientation,asopposedtotheprimarilyexternalorientationoffinancialaccounting.Muchofthesamedatausedinorgeneratedbythefinancialaccountingprocessareusedinmanagerialaccounting,butthedataaremorelikelytobeusedinafuture-orientedway,suchasintheplanningofbudgets.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)管理會(huì)計(jì)是用經(jīng)濟(jì)和財(cái)務(wù)信息去規(guī)劃和管理企業(yè)行為的一門學(xué)科，并且可以支持管理決策過程中的經(jīng)濟(jì)和金融信息的使用。成本會(huì)計(jì)是管理會(huì)計(jì)的一個(gè)子集，用來測(cè)定和積累產(chǎn)品進(jìn)程或服務(wù)成本。管理會(huì)計(jì)和成本會(huì)計(jì)主要是對(duì)內(nèi)的會(huì)計(jì)，相對(duì)應(yīng)的財(cái)務(wù)會(huì)計(jì)則主要是對(duì)外的會(huì)計(jì)。財(cái)務(wù)會(huì)計(jì)工作過程中生成的大部分相同的數(shù)據(jù)都被用于管理會(huì)計(jì)和成本會(huì)計(jì)，但是，數(shù)據(jù)會(huì)更容易被未來定向的方式使用，如編制預(yù)算。典型例題(1)Explaintheconceptofaccounting.(2)Explainthedivisionofaccounting.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)(1)Accountingisusedtorecordandreportthefinancialeffectsofbusinessactivities.(2)FinancialAccountingManagerialAccounting/CostAccounting、GovernmentalandNot-for-ProfitAccounting、IncomeTaxAccounting.小結(jié)Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)本單元小結(jié)

本單元介紹了會(huì)計(jì)的定義、會(huì)計(jì)信息系統(tǒng)、以及財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的兩大分支。教學(xué)目的

對(duì)會(huì)計(jì)定義及會(huì)計(jì)信息系統(tǒng)有一個(gè)基本的了解，并掌握相關(guān)專業(yè)詞匯或術(shù)語的英語表達(dá)教學(xué)要求（一）掌握內(nèi)容：主要掌握以下方面的涵義與英語表述方式：

1、會(huì)計(jì)定義（definitionofaccounting）

2、會(huì)計(jì)信息系統(tǒng)（accountinginformationsystem）

3、財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)（financialandmanagementaccounting）小結(jié)Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)疑難解析

一、一些專用詞匯的說明注意一詞多義，下面所列的各詞譯文都是會(huì)計(jì)上比較常用的。Accounting:會(huì)計(jì)，該詞是指工作，學(xué)科及其領(lǐng)域，若指人，則是accountant.Business:該詞含義很多，在課文中，很多時(shí)候是指“企業(yè)”。謝謝Unit2第2單元英語試聽英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)專業(yè)術(shù)語指特定領(lǐng)域?qū)σ恍┨囟ㄊ挛锏慕y(tǒng)一的業(yè)內(nèi)稱謂也是在專業(yè)交流時(shí)對(duì)名稱的簡(jiǎn)介用語Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)Accountingentity

TheTimePeriodConceptGoingConcernMonetaryUnitAccountingAssumption會(huì)計(jì)主體會(huì)計(jì)分期持續(xù)經(jīng)營(yíng)貨幣計(jì)量。

會(huì)計(jì)假設(shè)專業(yè)術(shù)語指特定領(lǐng)域?qū)σ恍┨囟ㄊ挛锏慕y(tǒng)一的業(yè)內(nèi)稱謂也是在專業(yè)交流時(shí)對(duì)名稱的簡(jiǎn)介用語Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)ObjectivitySubstanceOverFormRelevanceConsistencyComparabilityTimelinessClarityAccrualBasisAccountingPrinciples客觀性原則實(shí)質(zhì)重于形式原則

相關(guān)性原則一貫性原則可比性原則及時(shí)性原則清晰性原則權(quán)責(zé)發(fā)生制原則會(huì)計(jì)準(zhǔn)則MatchingHistoricalCapitalExpenditureRevenueExpenditureConservatismMateriality配比性原則歷史成本原則資本性支出收益性支出謹(jǐn)慎性原則重要性原則典型例句ChinaAccountingSystemforBusinessEnterprises:Thissystemisformulatedtostandardizetheaccountingpracticeofandtoprovidetrueandcompleteaccountinginformationaboutbusinessenterprises,inaccordancewiththe“Accountinginformingaboutbusinessenterprises,inaccordancewith“AccountingLawofthePeople’sRepublicofChina”andotherrelevantStatelawsandregulations.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)2.1會(huì)計(jì)假設(shè)中國(guó)企業(yè)會(huì)計(jì)制度：為了規(guī)范企業(yè)的會(huì)計(jì)核算，真實(shí)、完整地提供會(huì)計(jì)信息，根據(jù)《中華人民共和國(guó)會(huì)計(jì)法》及國(guó)家其他有關(guān)法律和法規(guī)，制定本制度。2.1AccountingConcept典型例句1.TheEntityConceptAnenterprisesshouldrecordandreflectallofitsproductionandoperatingactivitiesbasedonvarioustransactionsoreventsactuallyoccurred.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)1．會(huì)計(jì)主體會(huì)計(jì)核算應(yīng)以企業(yè)發(fā)生的各項(xiàng)交易或事項(xiàng)為對(duì)象，記錄和反映企業(yè)本身的各項(xiàng)生產(chǎn)經(jīng)營(yíng)活動(dòng)。典型例句2.TheGoingConcernConceptAccountingpracticeshouldproceedonthebasisofthecontinuousandnormalproductionandoperatingactivitiesofanenterprise.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)2．持續(xù)經(jīng)營(yíng)會(huì)計(jì)核算應(yīng)當(dāng)以企業(yè)持續(xù)、正常的生產(chǎn)經(jīng)營(yíng)活動(dòng)為前提。典型例句3.TheTimePeriodConceptAnenterpriseshouldaccountforitstransactionsoreventsandprepareitsfinancialstatementsindistinctaccountingperiods.Accountingperiodsmaybeamonth,aquarter,ahalf-year,commencingonfirstdaysthereofaccordingtotheGregoriancalendar.Monthly,quarterlyandhalf-yearperiodsarereferredtoasinterimaccountingperiods.“Endofperiods”and“atregularintervals”underthisSystemrefertotheendofamonth,aquarter,ahalf-year,orayear.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)3．會(huì)計(jì)分期會(huì)計(jì)核算應(yīng)當(dāng)劃分會(huì)計(jì)期間，分期結(jié)算賬目和編制財(cái)務(wù)會(huì)計(jì)報(bào)告。會(huì)計(jì)期間分為年度、半年度、季度和月度。年度、半年度、季度和月度均按公歷起訖日期確定。半年度、季度和月度均稱為會(huì)計(jì)中期。本制度所稱的期末和定期，是指月末、季末、半年末和年末。典型例句4.TheMonetaryUnitConceptRenminbiyuanisthereportingcurrencyofanenterprise.Certainforeigncurrencymaybeusedasthereportingcurrencyforanenterpriseheavilyengagedinforeigncurrencytransactions.However,foreigncurrencytransactionsshouldberestatedintothereportingcurrencywhenfinancialstatementsarepreparedandsubmitted.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)4．貨幣計(jì)量企業(yè)的會(huì)計(jì)核算以人民幣為記賬本位幣。業(yè)務(wù)收支以人民幣以外的貨幣為主的企業(yè)、可以選定其中一種貨幣作為記賬本位幣，但是編報(bào)的財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)折算為人民幣。典型例句Thefollowingbasicrulesshouldbefollowedbyanenterpriseinaccountingtreatment.1.TheObjectivityPrincipleAccountingrecordsandfinancialreportsmustbebasedontransactionsoreventsastheyactuallytakeplace,soastoobjectivelyreflectthefinancialposition,resultsofoperationandcashflowsofanenterprise.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)2.2會(huì)計(jì)原則企業(yè)在會(huì)計(jì)核算時(shí)，應(yīng)遵循以下基本原則。1．客觀性原則會(huì)計(jì)核算應(yīng)當(dāng)以實(shí)際發(fā)生的交易或事項(xiàng)為依據(jù)，如實(shí)反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量。典型例句2.TheSubstanceOverFormPrincipleAccountingtreatmentshouldbebasedontheeconomicsubstance,ratherthanthelegalform,oftransactionsoreventsastheyactuallyoccur..Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)2．實(shí)質(zhì)重于形式企業(yè)應(yīng)當(dāng)按照交易或事項(xiàng)的經(jīng)濟(jì)實(shí)質(zhì)進(jìn)行會(huì)計(jì)核算，而不應(yīng)當(dāng)僅僅按照它們的法律形式作為會(huì)計(jì)核算的依據(jù)。典型例句3.TheRelevancePrincipleAccountinginformationmustbereportedtoreflectthefinancialposition,resultsofoperationandcashflowsofanenterprise,inordertomeettheneedsofinformationusers.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)3．相關(guān)性原則企業(yè)提供的會(huì)計(jì)信息應(yīng)當(dāng)能夠反映企業(yè)的財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量，以滿足會(huì)計(jì)信息使用者的需要。典型例句4.TheConsistencyPrincipleAccountingpoliciesadoptedmustbeappliedconsistentlyfromperiodtoperiodandshallnotbechangedarbitrarily.Wherecircumstancesjustifyanychanges,detailsofthechangesandthereasonsthereof,thecumulativeeffectofthechanges,andthereasonsthatthecumulativeofthechangescannotbereasonablydeterminedmustbestatedinthenotestofinancialstatements.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)4．一貫性原則企業(yè)的會(huì)計(jì)核算方法前后各期應(yīng)當(dāng)保持一致，不得隨意變更。如有必要變更，應(yīng)當(dāng)將變更的內(nèi)容和理由、變更的累積影響數(shù)，以及累積影響數(shù)不能合理確定的理由等，在會(huì)計(jì)報(bào)表附注中予以說明。典型例句5.ComparabilityPrincipleAccountingrecordsandfinancialstatementsmustbepreparedaccordingtoprescribedaccountingtreatments,andaccountinginformationofanenterprisemustbecompatibleandcomparable.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)5．可比性原則企業(yè)的會(huì)計(jì)核算應(yīng)當(dāng)按照規(guī)定的會(huì)計(jì)處理方法進(jìn)行，會(huì)計(jì)指標(biāo)應(yīng)當(dāng)口徑一致、相互可比。典型例句6.ThePrincipleofTimelinessAccountingrecordsandfinancialreportsmustbepreparedinatimelymanner,andshouldnotbemovedupordelayed.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)6．及時(shí)性原則企業(yè)的會(huì)計(jì)核算應(yīng)當(dāng)及時(shí)進(jìn)行，不得提前或延后。典型例句7.ThePrincipleofClarityAccountingrecordsandfinancialreportsmustbeclearandconcisesothattheycanbeeasilyunderstoodandappliedbyinterestedparties.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)7．清晰性原則企業(yè)的會(huì)計(jì)核算和編制的財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)清晰明了，便于理解和利用典型例句8.TheAccrualBasisPrincipleTheaccrualbasisshallbeadoptedforaccountingtreatments.Revenuerealizedandexpense

incurredortobeaccruedduringthecurrentperiodshallbeaccountedforasrevenueandexpensesoftheperiod,eveniftheamounthasbeenreceivedorpaidduringtheperiod.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)8．權(quán)責(zé)發(fā)生制企業(yè)的會(huì)計(jì)核算應(yīng)當(dāng)以權(quán)責(zé)發(fā)生制為基礎(chǔ)。凡是當(dāng)期已經(jīng)實(shí)現(xiàn)的收入和已經(jīng)發(fā)生或應(yīng)當(dāng)負(fù)擔(dān)的費(fèi)用，不論款項(xiàng)是否收付，都應(yīng)當(dāng)作為當(dāng)期的收入和費(fèi)用；凡是不屬于當(dāng)期的收入和費(fèi)用，即使款項(xiàng)已在當(dāng)期收付，也不應(yīng)當(dāng)作為當(dāng)期的收入和費(fèi)用。典型例句9.TheMatchingPrincipleRevenueearnedshouldbematchedwithrelatedcostandexpense.Revenueearnedshallberecognizedandrecordedinaperiod,matchingwiththecorrespondingcost

andexpenseincurredthesameaccountingperiod.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)9．配比性原則企業(yè)在進(jìn)行會(huì)計(jì)核算時(shí)，收入與其成本、費(fèi)用應(yīng)當(dāng)相互配比，同一會(huì)計(jì)期間內(nèi)的各項(xiàng)收入和與其相關(guān)的成本、費(fèi)用，應(yīng)當(dāng)在該會(huì)計(jì)期間內(nèi)確認(rèn)。典型例句10.TheHistoricalCostsPrincipleAllassetsshouldbestatedattheirhistoricalcostsonacquisition.AprovisionshouldbesetupforanyassetsthatmaybecomeimpairedaccordingtothisSystem.Anyadjustmentstothebookvalueofaccountsofanenterprisearenotallowed,unlessotherwiserequiredbytheStatelawsorregulationsandtheStateuniformaccountingsystem.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)10．歷史成本原則企業(yè)的各項(xiàng)財(cái)產(chǎn)在取得時(shí)應(yīng)當(dāng)按照實(shí)際成本計(jì)量。其后，各項(xiàng)財(cái)產(chǎn)如果發(fā)生減值，應(yīng)當(dāng)按照本制度規(guī)定計(jì)提相應(yīng)的減值準(zhǔn)備。除法律、行政法規(guī)和國(guó)家統(tǒng)一的會(huì)計(jì)制度另有規(guī)定者外，企業(yè)一律不得自行調(diào)整其賬面價(jià)值。典型例句11.DistinguishmentBetweenCapitalExpenditureandRevenueExpenditureAdistinctlineshouldbedrawnbetweenrevenueexpenditureswherethebenefitstotheenterpriseareonlyrelatedtothecurrentfiscalyear(oroperatingcycles).Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)11．劃分收益性支出與資本性支出原則企業(yè)的會(huì)計(jì)核算應(yīng)當(dāng)合理劃分收益性支出與資本性支出的界限。凡支出的效益僅及于本年度（或一個(gè)營(yíng)業(yè)周期）的，應(yīng)當(dāng)作為收益性支出；凡支出的效益及于幾個(gè)會(huì)計(jì)年度（或幾個(gè)營(yíng)業(yè)周期）的，應(yīng)當(dāng)作為資本性支出。典型例句12.Conservatism(orprudence)PrincipleTheprincipleofprudenceshouldbefollowedinaccountingtreatments.Over-statementofassetsorrevenues,orunderstatementsofdebtsorexpensesarenotallowed.Anenterpriseshouldnotsetupasecretreserve,either.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)12．謹(jǐn)慎性原則企業(yè)在進(jìn)行會(huì)計(jì)核算時(shí)，應(yīng)當(dāng)遵循謹(jǐn)慎性原則的要求，不得多計(jì)資產(chǎn)或收益、少計(jì)負(fù)債或費(fèi)用，但不得計(jì)提秘密準(zhǔn)備。典型例句13.TheMaterialityPrincipleTheprincipleofMaterialityshouldbefollowedinaccountingtreatments.Differentaccountingmethodsshouldbeappliedaccordingtotheextentofsignificanceoftransactionsorevents.Eventsthatsignificantlyaffectassetsandliabilities,

incomeandlosersofanenterprise,andthusaffecttheusersoffinancialreportsinmakingreasonablejudgments,shouldbedealtwithbyadoptingprescribedaccountingmethodsandprocedures,andbedisclosedfullyandaccuratelyinfinancialreports.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)13．重要性原則企業(yè)的會(huì)計(jì)核算應(yīng)當(dāng)遵循重要性原則的要求，在會(huì)計(jì)核算過程中對(duì)交易或事項(xiàng)應(yīng)當(dāng)區(qū)別其重要程度，采用不同的核算方式。對(duì)資產(chǎn)、負(fù)債、損益等有較大影響，并進(jìn)而影響財(cái)務(wù)會(huì)計(jì)報(bào)告使用者據(jù)以作出合理判斷的重要會(huì)計(jì)事項(xiàng)，必須按照規(guī)定的會(huì)計(jì)方法和程序進(jìn)行處理，并在財(cái)務(wù)會(huì)計(jì)報(bào)告中予以充分、準(zhǔn)確地披露.典型例題PAGE11Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)小結(jié)本單元小結(jié)

本單元介紹了會(huì)計(jì)的基本假設(shè)、會(huì)計(jì)信息質(zhì)量特征。教學(xué)目的

對(duì)會(huì)計(jì)的基本假設(shè)、會(huì)計(jì)信息質(zhì)量特征有一個(gè)基本的了解，并掌握相關(guān)專業(yè)詞匯或術(shù)語的英語表達(dá)教學(xué)要求（一）掌握內(nèi)容：主要掌握以下方面的涵義與英語表述方式：1、會(huì)計(jì)基本假設(shè)（accountingconcept）2、會(huì)計(jì)信息質(zhì)量特征（qualitativecharacteristicsofaccountinginformation）.Unit2第2單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)謝謝Unit3第3單元英語試聽英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)專業(yè)術(shù)語指特定領(lǐng)域?qū)σ恍┨囟ㄊ挛锏慕y(tǒng)一的業(yè)內(nèi)稱謂也是在專業(yè)交流時(shí)對(duì)名稱的簡(jiǎn)介用語Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)AccountingEquationDouble-Entrysystemowner’sequitypatentrightsaccountsreceivableprepaidexpensesaccountspayable

notespayableprepaidrentENGLISH會(huì)計(jì)等式復(fù)式記賬體系所有者權(quán)益專利權(quán)應(yīng)收賬款預(yù)付費(fèi)用應(yīng)付賬款應(yīng)付票據(jù)預(yù)付租金CHINESE典型例句Theaccountingequationshowsthebasicrelationshipbetweentheaccountingelements,

thebalancepositionofassetsononesidewhereasliabilitiesandowner’sequityontheotherside.Sotheaccountingequationis:Assets=Liabilities+Owner’sEquityUnit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)3.1會(huì)計(jì)等式會(huì)計(jì)等式表現(xiàn)會(huì)計(jì)要素的基本關(guān)系，即資產(chǎn)在等式的一端，而負(fù)債和所有者權(quán)益在等式的另一端，它們形成一種平衡關(guān)系。所以會(huì)計(jì)等式為：資產(chǎn)=負(fù)債+所有者權(quán)益典型例句Accountingelementsincludeassets,liabilities,owner’sequity,revenueandexpenseofabusiness.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)3.2會(huì)計(jì)要素會(huì)計(jì)要素包括資產(chǎn)、負(fù)債、所有者權(quán)益、收入和費(fèi)用。典型例句1.AssetsAssetsareeconomicresourcesthatareownedandcontrolledbyabusiness.Assetscanbeclassifiedascurrentassets,fixedassets,orintangibleassets.Currentassetsareshort-termassetsincludingcash,bankdeposit,accountsreceivable,inventory,etc.Theycanbeconvertedtocashwithinoneyear.Currentassetsaregenerallylistedaccordingtoliquidity,socashisalwayslistedfirst.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)1．資產(chǎn)資產(chǎn)是企業(yè)擁有并控制的經(jīng)濟(jì)資源。它可分為流動(dòng)資產(chǎn)、固定資產(chǎn)、無形資產(chǎn)。流動(dòng)資產(chǎn)是短期資產(chǎn)，包括現(xiàn)金、銀行存款、應(yīng)收賬款、存貨等。流動(dòng)資產(chǎn)可于一年內(nèi)兌現(xiàn)為現(xiàn)金。流動(dòng)資產(chǎn)按照流動(dòng)性排序，因此現(xiàn)金總是排在首位。典型例句Fixedassetsarelong-termorlong-livedassets,includingland,buildings,equipment,furniture,etc.Theyareusedinbusinessoperation,notfordirectsale.Intangibleassetsarealsolong-livedassets,includingpatents,copyrights,licenses,franchise,etc.Theyarealsousedinbusinessoperationbuttheyhavenophysicalform.Inmostcases,theyprovidetheirownerswithcompetitiveadvantagesoverotherfirms.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)固定資產(chǎn)是長(zhǎng)期或長(zhǎng)命資產(chǎn)，包括土地、建筑物、設(shè)備、家具等。固定資產(chǎn)用于經(jīng)營(yíng)，而不能用于直接銷售。無形資產(chǎn)也屬長(zhǎng)命資產(chǎn)，包括專利、版權(quán)、執(zhí)照、特許經(jīng)營(yíng)權(quán)等。無形資產(chǎn)也用于企業(yè)的經(jīng)營(yíng)，但無物質(zhì)形態(tài)。大多數(shù)情況下，無形資產(chǎn)向業(yè)主提供競(jìng)爭(zhēng)優(yōu)勢(shì)。典型例句2.LiabilityLiabilitiesaredebtsofabusinessowedtosuppliers,banks,etc.Liabilitiesareusuallyclassifiedascurrentliabilitiesandlong-termliabilities.Currentliabilitiesareexpectedtobepaidwithinoneyear.Theyincludeaccountspayable,taxpayable,salariespayable,etc.Atypicalcurrentliabilitywouldusuallybepaidwithin30days.Along-termliabilitymaylastfromoneyearto20or30yearsuntilitisfullypaid.Mortgagepayableisanexampleoflong-termliabilities.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)2．負(fù)債負(fù)債是企業(yè)欠供貨商、銀行等的債務(wù)。負(fù)債通常分為流動(dòng)負(fù)債和長(zhǎng)期負(fù)債。流動(dòng)負(fù)債可望在一年內(nèi)得到償付，包括應(yīng)付賬款、應(yīng)交稅費(fèi)、應(yīng)付職工薪酬等。典型的流動(dòng)負(fù)債通常在30日內(nèi)償還。長(zhǎng)期負(fù)債完全還清可持續(xù)1年至20年或30年。應(yīng)付抵押款就是一個(gè)長(zhǎng)期負(fù)債的例子。典型例句3.Owner’sEquityOwner’sequityisthenetassetsofabusiness.Itistheowner’sinterestinthebusiness.Whenabusinessisownedbyoneperson,theowner’sequityisshownas“capital”.Whenitisownedbystockholders,itisshownas“Stockholder’sEquity”.Owner’sequityisaffectedbytheresultsofacompany’soperation.Ifabusinessisprofitable,owner’sequityisincreased;ifabusinessisnotprofitable,owner’sequityisdecreased.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)3．所有者權(quán)益所有者權(quán)益是企業(yè)的凈資產(chǎn)，是業(yè)主在企業(yè)里的權(quán)益。當(dāng)企業(yè)為一人所擁有時(shí)，所有者權(quán)益用“資本”表示，但當(dāng)企業(yè)為股東所擁有時(shí)，則用“股東權(quán)益”表示。所有者權(quán)益受公司經(jīng)營(yíng)狀況的影響。如果企業(yè)獲利，所有者權(quán)益就增加了；如果虧損，所有者權(quán)益便減少。典型例句4.RevenueRevenueistheincreaseinowner’sequityresultingfromsalesofgoodsorservicesbythebusiness.Manufacturingandmerchandisingbusinessreceiverevenuesfromthesaleofproductsormerchandise.Aserviceenterprisesuchasalawfirmgetsrevenuesfromthefeesitchargesfortheservicesitprovides.Notethatacashreceiptqualifiesasrevenueonlywhenithelpsincreaseowner’sequity.Thus,cashborrowedfromabankisnotarevenuebutsimplyliability.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)4．收入收入是企業(yè)銷售商品或服務(wù)時(shí)所獲得的所有者權(quán)益的增加。制造和銷售行業(yè)從銷售產(chǎn)品或商品中獲得收入。服務(wù)業(yè)，比如法律事務(wù)所，從提供服務(wù)的收費(fèi)中取得收入。注意：只有當(dāng)現(xiàn)金所得有助于使所有者權(quán)益增加時(shí)，現(xiàn)金所得才能被認(rèn)定為收入，因此，從銀行貸款不屬于收入，只屬于負(fù)債。典型例句5.ExpenseExpensesarethedecreaseinowner’sequitycausedbythecompany’srevenue-producingoperations.Likerevenues,expensesrepresentflowsofresourcesduringaperiodoftime,butexpensesareoutflowsandrevenueisinflows.Inamount,theexpenseisequaltothevalueofgoodsorservicesusedupingainingrevenue.Pleasenotethatacashpaymentcanberegardedasanexpenseonlyifitdecreasesowner’sequity.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)5．費(fèi)用費(fèi)用使企業(yè)在取得收入的經(jīng)營(yíng)中所有者權(quán)益減少。和收入一樣，費(fèi)用代表一定時(shí)期里資源的流動(dòng)，但費(fèi)用是流出，而收入是流入。從數(shù)量上看，費(fèi)用等于獲利經(jīng)營(yíng)中消耗的商品或服務(wù)的價(jià)值。典型例句Thus,purchasingsupplies,whichisanexchangeofoneassetforanotherasset,isnotanexpense.Alsoworthbearinginmindisthatdividendpaymentsanddrawingsarenotexpensessincetheyarenotrelatedtorevenue-producingoperationsofabusiness.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)注意：只有在所有者權(quán)益減少的情況下現(xiàn)金支出可被視為費(fèi)用。因此，采購(gòu)材料不屬費(fèi)用，那是一項(xiàng)資產(chǎn)與另一項(xiàng)資產(chǎn)的交換。還請(qǐng)注意：支付股息和提款不屬費(fèi)用，因?yàn)樗鼈兣c企業(yè)的獲利經(jīng)營(yíng)無關(guān)。典型例題Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)典型例題

Afterdefiningtheaccountingelements,nowlet’sexaminethebalanceconditionoftheaccountingequation.Assumethatabusinessownsassetsof$10000,$2000borrowedfromacreditor,and$8000beinginvested.Theentriesintheaccountingequationwouldbe:Assets=Liabilities +Owner’sEquity$10000=$2000 +$8000Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)在對(duì)會(huì)計(jì)要素進(jìn)行定義之后，現(xiàn)在讓我們考察會(huì)計(jì)等式的平衡情況。假如企業(yè)擁有資產(chǎn)$10000美元，從債權(quán)人借入$2000，業(yè)主投資$8000，會(huì)計(jì)等式如下：資產(chǎn) =負(fù)債 +所有者權(quán)益$10000 =$2000 +$8000典型例題Supposethat$1600incashhasbeenusedtopayforadebt,thechangedequationwouldthenbe:Assets=Liabilities +Owner’sEquity$8400=$400 +$8000Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)假設(shè)拿出現(xiàn)金中的$1600用于償還債務(wù)，變化了的等式如下：資產(chǎn) =負(fù)債+所有者權(quán)益$8400 =$400+$8000典型例題Supposeagainthatthebusinesshasreceived$3500asanincome;theaccountingequationisasfollows:Assets=Liabilities +Owner’sEquity$11900=$400 +$11500Anybusinesseventthatalterstheamountoftheaccountingelementsiscalledatransaction.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)再假設(shè)企業(yè)收到$3500的收入，會(huì)計(jì)等式如下：資產(chǎn) =負(fù)債+所有者權(quán)益$11900 =$400+$11500任何改變會(huì)計(jì)要素的商業(yè)事件都被稱為一筆交易事項(xiàng)。典型例句T-accountisthesimplestformoftheaccount.Itissocalledbecauseitresemblestheletter“T”.OntopoftheTaccountistheaccounttitle(writteninthemiddle)andtheaccountnumber(writtenontherightside).Belowoneachsideoftheverticallinearethedebitwhichisontheleftsideandthecreditwhichisontherightside.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)6．及時(shí)性原則企業(yè)的會(huì)計(jì)核算應(yīng)當(dāng)及時(shí)進(jìn)行，不得提前或延后。典型例句OftenthedebitandcreditareabbreviatedasDr.andCr.Whenanamountisplacedontheleftsideoftheaccount,theaccountissaidtobedebited.

Iftheamountisenteredontherightside,theaccountiscredited.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)借方和貸方經(jīng)常被縮寫為“Dr.”和“Cr.”。當(dāng)一筆金額注入賬戶左欄時(shí)，該賬戶被稱為借記，如果一筆金額進(jìn)入右欄，該賬戶就被稱為貸記。借方與貸方之間的差被稱為賬戶余額。典型例句Indouble-entrysystem,whetheranaccountistobedebitedorcrediteddependsonthetypeoftheaccountingelement.Byconvention,increasesinassetandexpensearerecordedasdebit,whereasincreasesinliability,owner’sequity,revenueandprofitarerecordedascredits.Assetandexpensedecreasesarerecordedascredits,whereasliability,owner’sequityandprofitdecreasesarerecordedasdebit.Unit1第一單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)3.5復(fù)式記賬法在復(fù)式記賬中，賬戶是否被借或貸取決于會(huì)計(jì)要素的種類。按照慣例，資產(chǎn)和費(fèi)用的增加作為借方被登記，而負(fù)債、所有者權(quán)益、收入和利潤(rùn)的增加作為貸方登記。資產(chǎn)和費(fèi)用的減少作為貸方登記，而負(fù)債、所有者權(quán)益、收入和利潤(rùn)的減少作為借方登記。典型例句Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)AssetandExpense

Liability,Owner’sequity,RevenueandProfitDr.Cr.

Dr.Cr.+-

-+(Increases)(Decreases)

(Decreases)(Increases)資產(chǎn)與費(fèi)用

負(fù)債、所有者權(quán)益、收入和利潤(rùn)借貸

借貸+-

-+（增加）（減少）

（減少）（增加）Exhibit3-3 EntriesintheTAccount表3-3 T形賬戶分錄典型例句Justkeepinmindthatindouble-entrysystemthereareequaldebitandcreditentriesforeverytransaction.Whenonlytwoaccountsareaffected,thedebitandcreditamountsareequal.Ifmorethantwoaccountsareaffected,thetotalofthedebitentriesmustequalthetotalofthecreditentries.Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)須記住在復(fù)式記賬中每一次交易的借和貸分錄是等額的。如果一次交易只影響到兩個(gè)賬戶，借、貸金額是相等的。如果影響到兩個(gè)以上賬戶，借方總額必須與貸方總額相等。典型例題18Unit3第3單元英語試聽專業(yè)術(shù)語典型例句典型例題小結(jié)小結(jié)疑難解析Equity:要求權(quán)，所有權(quán)，會(huì)計(jì)上，該詞與“asset(資產(chǎn))”相對(duì)，通稱“權(quán)益”，權(quán)益還有一詞“equity”,assets-equity或assets-claims;即“資產(chǎn)-權(quán)益”O(jiān)wners’equity:所有者權(quán)益，等同于capitalLiability:負(fù)債。Loan:借款，負(fù)債的一種Debtors:作為報(bào)表項(xiàng)目或賬戶之一，以復(fù)數(shù)形式出現(xiàn)，