1、金融會計英語,史麗,1,Basicelementsofaccounting,（1）Assets:Itemsofvalueownedbythebusiness.Forinstance,cash,inventory,buildings,equipment,receivables,securities,intangibles,suchasgoodwill.（2）Liabilities：Debtsthebusinessowestocreditorsandcreditorsclaimsontheassets,suchasnotespayable,accountspayable,bondspayable.

2、Liabilitiesmayalsoincludecertaindeferreditems,suchasincometaxestobeallocatedandpaymentsdueonloansofmortgagesthatiswhattheorganizationowes.（3）Capital:Theinterestoftheownersinanenterprise.Alsoknownasownersequity,thatistheinvestmentinanorganizationorbusinessbyitsownerorowners.,2,TranslateTheFollowingTe

3、rmsIntoChinese.,1.entityconcept2.depreciation3.doubleentrysystem4.inventories5.stablemonetaryunit6.openingbalance7.currentasset8.financialreport,貨幣貶值,實體概念,復式記賬制,存貨（清單/報表）,穩(wěn)定的貨幣單位,期初余額,流動資產(chǎn),財務報告,dualityconcept,3,prepaidexpensecashflowstatementtangiblefixedassetmanagerialaccountingcurrentliabilitysale

4、sreturnandallowancefinancialpositionsoleproprietorship,預付費用,現(xiàn)金流量表，現(xiàn)金收支表,有形固定資產(chǎn),管理會計,流動負債,銷貨退回及折讓,財務狀況,獨資,4,會計英語,UnitOneBasicKnowledgeofAccountingUnitTwoCurrentAssetsUnitThreeLong-termAssetsUnitFourLiabilitiesUnitFiveOwnersEquity,5,會計英語,UnitSixRevenue&ExpenseUnitSevenFinancialStatementsUnitEightInter

5、pretationsOfFinancialStatementsUnitNineCostAccounting&ManagementAccountingUnitTenAuditing,6,UnitOneBasicKnowledgeofAccounting,Objectives1.InSection1,studentsshouldunderstandthemeaningofeachaccountingprinciple.2.InSection2,studentsshouldunderstandthemeaningoftheaccountingelementsandtheaccountingequat

6、ion.,7,UnitOneBasicKnowledgeofAccounting,3.InSection3,Taccountanddouble-entrysystemaredemonstrated.StudentsshouldknowthestructureofTaccountandunderstandhowtomakecorrectentriesbasedondouble-entrysystem.4.InSection4andSection5,studentsshouldlearntomakeentriesintheledgeraccounts,journalizetransactionsa

7、ndpostthemtotheledgers.,8,UnitOneBasicKnowledgeofAccounting,NewWordsandExpressionsaccountingprincipleaccountingelementaccountingequationshareholderassetliabilityownersequity,會計原則,會計要素,會計方程式（會計等式）,n.股東,n.資產(chǎn),n.負債,所有者產(chǎn)權（資產(chǎn)凈值）,9,UnitOneBasicKnowledgeofAccounting,revenueexpenseaccountingperiodcashaccount

8、sreceivableinventorynotespayable,n.收益，收入,n.費用,會計核算期間,n.現(xiàn)金,應收賬款,n.存貨,應付票據(jù),10,UnitOneBasicKnowledgeofAccounting,accountspayablesalariespayableshareholdersequitycapitalledgerchartofaccountsledgeraccountprepaidinsurance,應付賬款,應付工資,股東權益,n.資本,n.總分類賬,會計科目表,總賬賬戶,預付保險費,11,UnitOneBasicKnowledgeofAccounting,ban

9、kdeposit銀行存款cashreceipt現(xiàn)金收入financialposition財務狀況creditorn.債權人creditorsaccount債權人賬戶transactionn.經(jīng)濟業(yè)務Taccount丁字賬戶,12,UnitOneBasicKnowledgeofAccounting,accountnumber賬戶編號debitn.&vt.借方；借記creditn.&vt.貸方；貸記entervt.登錄，記賬double-entrya.復式的，復式記賬的entryn.分錄suppliesexpense材料費用debitbalance借方余額,13,UnitOneBasicKnowl

10、edgeofAccounting,creditbalance貸方余額miscellaneousexpense其他費用，雜項費用notespayable應付票據(jù)postingn.過賬accountingcycle會計循環(huán)，會計周期journaln.日記賬generaljournal普通日記賬,14,UnitOneBasicKnowledgeofAccounting,journalizingn.登日記賬generalledger總賬payrolln.工資表cashreceipts現(xiàn)金收入cashdisbursements現(xiàn)金支出salesonaccount賒銷purchasesonaccount賒

11、購adjustingandclosingentries調整及結賬分錄,15,UnitOneBasicKnowledgeofAccounting,UsefulExpressions*UsefulSentences1.Anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.會計實體是獨立于其他企業(yè)的某一企業(yè)或團體，或某一企業(yè)的部門，以及作為獨立經(jīng)濟單位的個人。,16,UnitOneBas

12、icKnowledgeofAccounting,2.Underthegoingconcernorcontinuityconcept,accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeablefuture.在持續(xù)經(jīng)營假設下，會計人員假定企業(yè)在可以預見的將來持續(xù)經(jīng)營。,17,UnitOneBasicKnowledgeofAccounting,3.Inallbusinessfirms,revenuesandexpensesmaybemeasuredeitheroncashbasisoraccrualbasis.所有企業(yè)

13、的收入和費用可以按收付實現(xiàn)制或權責發(fā)生制計量入賬。,18,UnitOneBasicKnowledgeofAccounting,4.Oneoftheprinciplesofaccountingisthatinformationisprovidedtoaclearlydefinedaccountingentity.會計的一個原則是會計信息應向某一特定的會計主體提供。,19,UnitOneBasicKnowledgeofAccounting,5.Thecostprincipleisderived,inlargepart,fromtheprincipleofobjectivity.成本原則主要是在客觀

14、性原則的基礎上發(fā)展而來的。,20,UnitOneBasicKnowledgeofAccounting,6.Theprincipleofconsistencyimpliesthataparticularaccountingmethod,onceadopted,willnotbechangedfromperiod.一致性原則的含義是，一旦采用某種會計方法，以后各期就不能改變。,21,UnitOneBasicKnowledgeofAccounting,7.Therelationshipamongassets,liabilities,andownersequitycanbeexpressedinthe

15、accountingequation.資產(chǎn)、負債和所有者權益之間的關系可以用會計等式表示。,22,UnitOneBasicKnowledgeofAccounting,8.Thetotalfigureforassetsalwaysequalsthetotalfigureforliabilitiesandownersequity.資產(chǎn)總額總是與負債和所有者權益總額相等。,23,UnitOneBasicKnowledgeofAccounting,9.Foranaccount,theleftsideisthedebitsideandtherightsideisthecreditside.賬戶的左邊是借

16、方，右邊的是貸方。,24,UnitOneBasicKnowledgeofAccounting,10.Assetandexpenseincreasesarerecordedasdebit.資產(chǎn)或費用增加記為借項。,25,UnitTwoCurrentAssets,Objectives1.InSection1,studentsshouldunderstandtheimportanceofcashandtheaccountingtreatmentofcash.2.InSection2,studentsoughttolearnthetreatmentofbaddebtandhowtomakeanallo

17、wancefordoubtfulaccounts.,26,UnitTwoCurrentAssets,3.InSection3,studentsshouldunderstandthecategoriesofinventoriesandlearntousetheinventoryvaluationmethod.4.InSection4,studentsmustunderstandthemeaningofshort-terminvestmentsandlearntheaccountingtreatmentofshort-terminvestments.,27,UnitTwoCurrentAssets

18、,NewWordsandExpressionscashequivalentsbankdraftstockbondsfundsaccountsreceivablenotesreceivablebankacceptance,現(xiàn)金等價物,銀行匯票,股票,債券,基金,應收賬款,應收票據(jù),銀行承兌匯票,28,UnitTwoCurrentAssets,tradeacceptancedividendreceivableinterestreceivableallowanceforbaddebtsprepaidRawmaterials,商業(yè)承兌匯票,應收股利,應收利息,壞賬準備,預付項目,原材料,29,Unit

19、TwoCurrentAssets,Low-valueconsumptiongoodsSemi-FinishedgoodsFinishedgoodsDifferencesbetweenpurchasingandsellingpricePrincipalInterestSecuritiesExchange,低值易耗品,半成品,產(chǎn)成品,商品進銷差價,本金,利息,證券交易所,30,UnitTwoCurrentAssets,UsefulExpressions*UsefulSentences1.Inthebalancesheet,cashislistedfirstamongthecurrentassets

20、,becauseitisthemostcurrentandliquidofallassets.現(xiàn)金在資產(chǎn)負債表中位于流動資產(chǎn)之首,因為它流動性最強.,31,UnitTwoCurrentAssets,2.Marketablesecuritiesshallbeaccountedforaccordingtohistoricalcostasobtainedandbeshowninbookbalanceinaccountingstatement.Incomereceivedorreceivablefrommarketablesecuritiesincurrentperiodandthedifferenc

21、ebetweenthereceiptobtainedfromsecuritiessoldandbookcostshallbeallaccountedforascurrentprofitorloss.有價證券應按取得時的實際成本記賬,應當以賬面余額在會計報表中列示.當期的有價證券收益,以及有價證券轉讓所取得的收入與賬面成本的差額,計入當期損益.,32,UnitTwoCurrentAssets,3.Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting,andthebalanceshallbeshownseparatelyinaccou

22、ntingstatement.待攤費用應當按受益期分攤,未攤銷余額在會計報表中應當單獨列示.,33,UnitThreeLong-termAssets,Objectives1.Insection1,studentsshouldunderstandthedefinition,characteristics,initialandsubsequentmeasurementoffixedassets.2.Insection2,studentsoughttounderstandthedefinition,characteristics,classificationandamortizationofinta

23、ngibleassets.3.Insection3,studentsshouldlearnhowtocalculatedepreciationexpenses.,34,UnitThreeLong-termAssets,NewWordsandExpressionsassetn.資產(chǎn)enterprisen.企業(yè)tangibleassets有形資產(chǎn)economicbenefit經(jīng)濟利益rentaln.租賃，租金額administrative管理的，行政的,35,UnitThreeLong-termAssets,accountingyear會計年度fixedassets固定資產(chǎn)propertyn.財產(chǎn)

24、，地產(chǎn)，資產(chǎn)warehousen.庫房exchangen.交換issuanceofsecurities發(fā)行股票,36,UnitThreeLong-termAssets,donationn.捐助long-termassets長期資產(chǎn)economicvalue經(jīng)濟價值usefullife使用壽命originalcost原始成本historicalcost歷史成本，原始成本,37,UnitThreeLong-termAssets,actualcost實際成本，原始成本additionalcost附加費用expendituren.支出，花費，開銷intendeduse預定可使用狀態(tài)installati

25、oncost安裝費professionalfees專業(yè)人員服務費,38,UnitThreeLong-termAssets,overheadcost管理費buildingpermitfee建設許可費lumpsumpurchase整批購買acquisitioncost購置成本fairvalue公允價值non-monetaryassets非貨幣性資產(chǎn),39,UnitThreeLong-termAssets,debtrestructuringtransaction債務重組abandoningcost棄置費用recognitioncriteria確認條件measurementbases計量基礎depre

26、ciationn.折舊estimatednetresidualvalue預計凈殘值,40,UnitThreeLong-termAssets,netsalvagevalue凈殘值depreciationrate折舊率intangibleassets無形資產(chǎn)identifiablea.可以確認的physicalsubstance實物形態(tài)privilegen.特權，特別待遇,41,UnitThreeLong-termAssets,finiteintangibles使用壽命有限的無形資產(chǎn)indefiniteintangibles使用壽命不確定的無形資產(chǎn)franchisen.特許權，公民權l(xiāng)icense

27、n.營業(yè)執(zhí)照，許可證Internetdomainname互聯(lián)網(wǎng)域名constructionpermit建筑許可證,42,UnitThreeLong-termAssets,assessedvalue評估價格amortizationn.攤銷impairmenttest減值測試amortizationcharge攤銷費profitandloss損益provisionn.條款，規(guī)定,43,UnitThreeLong-termAssets,commonpractice慣例depreciableamount應計折舊額disposaln.處置，處理deductvt.扣除straight-linemethod

28、年限平均法(直線法)unitsofproductionmethod工作量法doubledecliningbalancemethod雙倍余額遞減法,44,UnitThreeLong-termAssets,sum-of-the-years-digitsmethod年數(shù)總和法conservativea.保守的，守舊的depreciationexpense折舊費depreciationcharge折舊費wearandtear磨損，損耗,45,UnitThreeLong-termAssets,straight-linerate直線折舊率bookvalue賬面價值doublestraight-linera

29、te雙倍直線折舊率SYD年數(shù)總和depreciationbase折舊基數(shù)functionalvalue功能價值,46,UnitThreeLong-termAssets,disposalproceeds處置收益accumulatedamortization累計攤銷額disposalexpenses棄置費用organizationcost開辦費annualdepreciationamount年折舊額,47,UnitThreeLong-termAssets,UsefulExpressions*UsefulSentences1.Depreciationofafixedassetshallbeprovi

30、dedformonthly.固定資產(chǎn)應該按月計提折舊。,48,UnitThreeLong-termAssets,2.Landneverlosesitsfunctionalvaluethroughuseandhasanindefiniteusefullife,soitdoesnotneedtobedepreciated.土地永遠不會失去它的功能價值，且使用壽命也是無限期的，所以不需要折舊。,49,UnitThreeLong-termAssets,3.Theusefullife,theestimatedsalvagevalueandthedepreciationmethodofafixedasse

31、tshouldbereviewedbyanenterpriseatleastateachfinancialyear-end.至少在每年年度終了時，企業(yè)應該對固定資產(chǎn)的使用壽命、預計凈殘值和折舊方法進行復核。,50,UnitThreeLong-termAssets,4.Theestimatedsalvagevalueofafixedassetoughttobeadjustediftheassetisheldforsale.如果企業(yè)持有待售的固定資產(chǎn)，應當對其預計凈殘值進行調整。,51,UnitThreeLong-termAssets,5.Anenterpriseshoulddisclosesuc

32、hinformationrelatedtofixedassetsinthenotesasdepreciationmethods,usefullives,depreciationrates,etc.企業(yè)應當在附注中披露固定資產(chǎn)的折舊方法、使用壽命、折舊率等等。,52,UnitThreeLong-termAssets,6.Theestimatednetresidualvalueofafixedassetshallberevisedifitdiffersenormouslyfromitspreviousestimate.如果一項固定資產(chǎn)的預計凈殘值與原先估計值有較大差異的，應當對預計凈殘值進行調整。

33、,53,UnitThreeLong-termAssets,7.Theintangibleassetsarelongterminnatureandsubjecttoamortization.無形資產(chǎn)屬于長期資產(chǎn)，需要攤銷。,54,UnitThreeLong-termAssets,8.Internallycreatedgoodwill,andinternallygeneratedbrandsandpublishingtitlesdonotbelongtointangibleassets.企業(yè)自創(chuàng)的商譽、內部產(chǎn)生的品牌、報刊名等不應確認為無形資產(chǎn)。,55,UnitThreeLong-termAsse

34、ts,9.Whenanintangibleassetisdisposed,thedifferencebetweenthedisposalproceedsandthecarryingamountshouldberecognizedinprofitorlossforthecurrentperiod.當企業(yè)處置無形資產(chǎn)時，應當將處置收益與該無形資產(chǎn)賬面價值的差額計入當期損益。,56,UnitThreeLong-termAssets,10.Suchthingsasamortizationmethods,accumulatedamortization,usefullives,etc.shallbedis

35、closedinthenotes.諸如攤銷方法、累計攤銷額、使用壽命等等應該在附注中披露。,57,UnitFourLiabilities,Objectives1.InSection1,studentsshouldunderstandthecategoriesofCurrentLiabilitiesandtheiraccountingtreatment.2.InSection2,studentsoughttolearnthemeaningofLong-termLiabilitiesandhowtomaketheaccountingtreatment.,58,UnitFourLiabilities

36、,NewWordsandExpressions短期負債Currentliability透支overdraft應付票據(jù)Notespayable應付賬款Accountpayable預收賬款unearnedrevenue,59,UnitFourLiabilities,應付工資Accruedwages應付股利Dividendspayable應交稅金Taxpayable應交增值稅valueaddedtaxpayable應交消費稅Consumptiontaxpayable,60,UnitFourLiabilities,應交所得稅Incometaxpayable應交個人所得稅Personalincometa

37、xpayable其他應付款Otherpayables預提費用Drawingexpenseinadvance長期負債Long-termLiabilities長期借款Long-termloans,61,UnitFourLiabilities,一年內到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear債券debentures,bonds應付債券Bondspayable債券面值Facevalue,Parvalue,62,UnitFourLiabilities,到期日thematuritydate債券溢價P

38、remiumonbonds債券折價Discountonbonds應計利息Accruedinterest或有負債contingentliability未履行責任default,63,UnitFourLiabilities,UsefulExpressions*UsefulSentences1.Therearedifferenttypesofbonds.Bondssecuredbythepledgeofpledgeofsprcificassetsarecalledmortgagebonds.債券的種類有很多，以某種資產(chǎn)做保的債券稱為抵押債券。,64,UnitFourLiabilities,2.Aco

39、ntingentliabilitymayberegardedasaplssibleliability,whichmaydevelopintoafull-fledgedliabilityormaybeeliminatedentirelybyafutureevent.或有負債被看作是一種可能發(fā)生的債務，它可能成為一種必須支付的債務，也可能由于未來經(jīng)濟業(yè)務的發(fā)生而完全消除。,65,UnitfiveOwnersEquity,Objectives1.InSection1,studentsshouldknowthedifferencebetweenpartnershipandcorporation,and

40、identifyacorporationanditsmajorcharacteristics.2.InSection2,studentsoughttoknowpartnershipaccounting3.InSection3,thefocusistolearntodifferentiatebetweencommonstockandpreferredstock.,66,UnitfiveOwnersEquity,4.InSection4,studentsoughttomakeclearthedifferencebetweenpaid-incapitalandcapitalsurplus.5.InS

41、ection5,Studentsshouldknowstockholdersequitysectionofacorporationbalancesheet6.InSection6,studentsmustlearntoexplaincashdividendsandstockdividends.,67,UnitfiveOwnersEquity,NewWordsandExpressionspartnershipn.合伙partnern.合伙人corporationn.公司ownv.擁有amortizev.分期清償,68,UnitfiveOwnersEquity,distributionn.分配co

42、nvenientadj.方便的combinev.聯(lián)合recognizev.承認，認可consolidatev.鞏固，加固,69,UnitfiveOwnersEquity,dividev.劃分sharev.分配分享evidencen./v.證實，證明subtotaln.小計ordinarily普通地,70,UnitfiveOwnersEquity,issuance發(fā)行Commonstockn.普通股Preferredstockn.優(yōu)先股Shareholder(Stockholder)n.股東dividend股利股息,71,UnitfiveOwnersEquity,preemptiverightn

43、.優(yōu)先權ownersequity所有者權益parvaluestock有面值股票no-parvaluestock無面值股票paid-incapital實收資本,72,UnitfiveOwnersEquity,additionalpaid-incapital多收資本，增收資本capitalsurplus資本公積issuingcorporation發(fā)行公司retainedearnings留存收益cashdividend現(xiàn)金股利stockdividend股票股利,73,UnitfiveOwnersEquity,declarationofdividend股利宣布股利公告dividenddistribut

44、ion股利分配reserve計提準備金準備金stockholdersequity股東權益appropriationofretainedearnings留存收益的分配,74,UnitfiveOwnersEquity,attheoptionof有選擇權appropriatedretainedearnings核定的留存收益reservefound盈余公積stocksplit股票分割charter憲章章程bylaw附則、細則、公司章程generate產(chǎn)生,75,UnitfiveOwnersEquity,UsefulExpressions*UsefulSentences1.Theincorporated

45、business,namelythecorporation,isalegalentity.Stockholdersarenotpersonallyliableforthedebtsofacorporation.Thus,themostthatastockholdermaylosebyinvestinginacorporationistheamountofhisinvestment.公司制企業(yè)即公司，是一個法律實體。另外，股東個人不對公司的負債負責。因此股東的損失最大不超過其對公司的投資額。,76,UnitfiveOwnersEquity,2.Detaileditemsofvariouspref

46、erredandcommonstockscanbeincludedinthecapitalstock,anddetaileditemsofvariousdividendsandotherdistributionscanbeincludedinretainedearnings.InChinatherearefoursectionsintheownersequity:paid-incapital,capitalsurplus,revenuesurplusandundistributedprofit.股本部分可以詳細地列出各種優(yōu)先股和普通股的金額，留存收益部分可以詳細地列出各種股利以及其他的分配。在

47、我國，所有者權益分為四個部分：實收資本、資本公積、盈余公積和未分配利潤。,77,UnitfiveOwnersEquity,3.Ingeneral,businesstakeoutofthethreealternativelegalforms:soleproprietorship,partnershipsandcorporations.一般的說，企業(yè)可以采用三種法律組織形式：獨資企業(yè)、合伙企業(yè)和公司。,78,UnitfiveOwnersEquity,4.Asweknow,stockholdersaretheownersofacompany.Theownershipofacorporationcanbedividedintosharesofcapitalstock.Capitalstockisthenumberofsharesauthorizedforissuancebyacompanyscharter,includingbothcommonstockandpreferredstock.我們知道，股東是公司的所有者。公司的所有權可