《会计英语培训》PPT课件.ppt

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1、2023/7/30,Course Title,An introduction to accounting,The Lecturer&Producer:Elina Zhang,2023/7/30,Learning objectives,Understand an information system of accountingApply generally accepted accounting principlesUnderstand financial statementsUse these accounting elementsUse the accounting equationUnde

2、rstand accounting and its environment,2023/7/30,Main contents,1.1 accounting is an information system1.2 forms of organization1.3 the framework(结构、体制）for the preparation and presentation of financial statements1.4 understanding of financial statements1.5 accounting and its profession1.6 accounting e

3、lements and using the accounting equation1.7 ethics（伦理、规范）in accounting,2023/7/30,1.1 accounting is an information system,AccountingThe system that measures business activities,processes information into reports and communicates these findings to decision makersBookkeeping记帐、簿记The part of accounting

4、 that records transactions and eventsUsers of accounting informationInvestors and creditors,government,labor unions,and general publicAccounting information,2023/7/30,1.2 forms of organization,Sole proprietorship（独资企业）Owned by one individualNot a legal entity,unlimited liabilityPartnership（合伙企业）Diff

5、er from a sole proprietorship in that in has more than one ownerCorporation（公司）Incorporated under local law as a separate entity（单独实体）Limited liability,shares or stick,2023/7/30,1.3 the framework for the preparation and presentation of financial statements,The need for a harmonization（调和、融合）of accou

6、nting standardsDifferent countries have different accounting modelsInternational accounting standard committee(经：IASC)International accounting standard board(美：IASB),2023/7/30,Framework for the preparation and presentation of financial statementsObjectives of financial statements and underlying assu

7、mptions（会计基本假设）Qualitative characteristics of financial statementsElements of financial statementsConcepts(概念）of capital and capital maintenance,2023/7/30,Some important principles(1)distinguishment between capital expenditure and revenue expenditure principleObjectivity principleCost principlerelev

8、ance principle substance over form parability principle,2023/7/30,Some important principles(2)timeliness principle Matching principlethe understandability principle Consistency principleMateriality principleConservatism principle,2023/7/30,1.4 understanding of financial statements,Balance sheetAsset

9、s(tangible and intangible)LiabilitiesOwners equityIncome statementIncome revenue and gainexpense,2023/7/30,Statement of owners equity/Statement of retained earnings(留存收益）Cash flow statementReports cash inflows and outflows in three groups:operating activities,investing activities,and financing activ

10、ities,2023/7/30,1.5 accounting and its profession,AICPAInstitute of Certified Public AccountantsInstitute of Certified Public AccountantsCICPAChinese Institute of Certified Public AccountingDifferent classifications（分类、分组）Financial accounting,managerial accounting,tax accountingFinancial,managerial,

11、taxation,accountingPrivate accountants,public accountants,government accountants,2023/7/30,1.6 accounting elements and using the accounting equation,What is accounting equationAccounting elementsAssets=liabilities+owner”s equityNet income(net loss)=revenues expensesAssets=liabilities+owner”s equity+

12、(revenues-expenses),2023/7/30,Effects of transactions on the accounting equationEvery transaction affects at least two items in the accounting equation The accounting equation remains in balance after each transactionRevenues and owner investments increase owners equity,2023/7/30,1.7 ethics in accou

13、nting,Some basic ethical standardsIntegrityConfidentialityCompetenceObjectivity,2023/7/30,Vocabulary（1）,Accounting会计、会计学Bookkeeping记账,簿记,管账 Relevance关联性 Objectivity客观性Feasibility可行性 Income statement/Profit and loss account损益表Balance sheet资产负债表Cash flow statement现金流量表Asset资产Liability负债,2023/7/30,Voca

14、bulary（2）,Owners equity/Capital所有者权益/资本Revenue收入Expense费用Income收入Generally accepted accounting principles 一般会计原则Financial Accounting Standards Board(FASB)Entity concept会计主体Cost principle成本原则Depreciation折旧Going-concern持续经营,2023/7/30,Vocabulary（3）,Stable-monetary-unit稳定货币单位Matching principle配比原则Full-d

15、isclosure principle充分披露原则Consistency principle一贯性原则Materiality principle重要性原则Conservatism principle谨慎性原则Double-entry system复式记帐系统American Institute of Certified Public Accountants(AICPA)美国注册公共会计师协会 Chinese Institute of Certified Public Accounting(CICPA)中国注册公共会计师协会,2023/7/30,Vocabulary（4）,Financial accounting财务会计Managerial accounting管理会计Tax accounting税务会计Accounting Equation会计等式Business transaction商业交易、经济业务Ethics of accounting会计职业道德,