会计专业英语forstu.ppt

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1、Lesson One,Accounting:An Information System,Warming-up Questions,1.What is accounting?2.Who may be interested in the financial data of a company?3.What are the major functions of accounting?4.What are the major subdivisions of accounting?5.Can you give some description about both of them?6.What othe

2、r specialized fields of accounting have developed?,1.What is accounting?,1.What is accounting?,Accounting is an information system necessitated by the great complexity of modern business.,2.Who may be interested in the financial data of a company?,2.Who may be interested in the financial data of a c

3、ompany?,Managers,stockholders,banks and other creditors,government agencies,investment advisors,and the general public.,3.What are the major functions of accounting?,3.What are the major functions of accounting?,One of the most important functions of accounting is to accumulate and report financial

4、information that shows an organizations financial positions and the results of its operations to its interested users.(To be continued),3.What are the major functions of accounting?,3.What are the major functions of accounting?,(Continued)Another important function of accounting is to provide the ma

5、nagement inside an organization with the accounting information needed in the organizations internal decision-making,which relates to planning,control,and evaluation within an organization.,4.What are the major subdivisions of accounting?,4.What are the major subdivisions of accounting?,Financial ac

6、counting and managerial accounting,5.Can you give some description about both of them?,5.Can you give some description about both of them?,Financial accounting is meant to produce external financial reports to the interested users.Managerial accounting refers to the process of generating and analyzi

7、ng accounting information for internal decision-making.,6.What other specialized fields of accounting have developed in the twentieth century?,6.What other specialized fields of accounting have developed in the twentieth century?,Auditing,cost accounting,tax accounting,budgetary accounting,governmen

8、tal and not-for-profit accounting,human resources accounting,environmental accounting,social accounting,international accounting,etc.,Useful Words to Know,accumulate organization measure evaluate extensive external framework insure relevance reliability budget executive otherwise alternative adverti

9、sing govern regulation globalization spur evolve encompass consequence transaction related,Useful Phrases and Collocations(1),(be)known as meet the need of refer toasrelate to in attempt toon an annual basis go unnoticedfocus ones attention onon more frequent basis,Useful Phrases and Collocations(2)

10、,as contrasted withbe relevant to course of actionspecialize inbe concerned withbe associated within the end,1.accumulate 积累，聚积,e.g.accumulate enough evidence to ensure his conviction 收集足够的证据已给他定罪 By investing wisely she accumulated a fortune.,2.evaluate 评估，评价,e.g.evaluate her chance of success I ca

11、nt evaluate his ability without seeing his work.,3.prospective 预期的，未来的，可能的,e.g.prospective changes in the lawhis prospective mother-in-lawshowing the house to a prospective buyer同义词：potential,4.extensive 广大的，广阔的，广泛的，广博的，,e.g.the extensive democratic right enjoyed by people 人民享有的广泛的民主权利an extensive r

12、eport 一个广泛详尽的报告Her knowledge of the subject is extensive.她这方面的学识很渊博。,5.insure 给保险，为提供保证,e.g.insure ones house against fire 给房子保火险 have ones life insured 给自己保人寿险,6.external 外面的，对外的,e.g.external cause 外因external trade 对外贸易external remedy 外用药反义词:internal,7.refer toas,(1)refer to sb./sth.as.称某人/某物为.e.g.

13、People refer to Chongqing as a foggy city.This group of people is referred to as a discouraged worker.,8.relate to 有关，涉及,e.g.This paragraph relates to the international situation.这一段讲的是国际形势。To what events did your remarks relate?你的话指的是什么事？,9.on an annual basis,Cf.on more frequent basisOn a weekly ba

14、sis,10.management（工商企业）管理部门，资方,e.g.labour and management 劳资双方the management of the factory 工厂的管理部门,11.otherwise 不同地，要不然,e.g.You obviously think otherwise.He should have been working,but he was otherwise engaged.He reminded me of what I should otherwise have forgotten.,12.go unnoticed,“go”与否定的过去分词连用，

15、表示某动作未发生）e.g.Her absence went unnoticed.Police were worried that many crimes go unreported,13.alternative 抉择，选择,e.g.We have no alternative in the matter.You have the alternative of marrying or remaining a bachelor.Caught in the act,he had no alternative but to confess.被当场抓住后他除了招供别无选择。,14.attempt(v.&

16、n.)试图，企图，尝试,e.g.They failed in all their attempts to climb the mountain?他们攀登那座山的一切尝试都失败了。My early attempts at learning to drive were unsuccessful.attempt to do sth.attempt at doing sth.,15.contrast(v.&n.)对照，对比,Cf.in contrast with/to 与形成对照Her actions contrasted sharply with her promises.Her actions a

17、nd her promises contrasted sharply.,16.spur(v.&n.)激励，刺激,e.g.The magnificent goal spurred the team on to the victory.那一漂亮的进球激励全夺取胜利。Cf.a spur to the childs imagination a spur to greater efficiency 同义词：incite,stimulate,17.evolve(使)逐渐形成发展进化,e.g.evolve a theory/planThe American constitution was planned

18、the British constitution evolved.美国宪法是精心制定的，英国宪法是逐渐形成的。近义词：develop,18.encompass 包含，包括,e.g.The general arts course at the university encompasses a wide range of subjects.大学文科包括的科目范围很广。同义词：include,comprise,19.provide,provide sth.(to/for sb.)provide sb.with sth.Many hands provide great strength.人多力量大。p

19、rovide food and clothes for ones familyIf you continue to behave like this you will give them/provide them with grounds for dismissing you.,20.provide,How can they maintain a standard of living that provides everything they want?他们怎么能维持他们要什么有什么的生活水平的呢？It is wonderful to be able to enjoy romance for

20、a period of time,but you cant do so every day,for romance cant provide you with everything you need in life.）,21.course of action 行动路线方针,22.specialize in 专门研究,23.be concerned withfor/about 关心,担心,Derivatives to know,necessitate necessary(a.)necessity(n.)complexity complex(a.)accumulate accumulation(n

21、.)evaluate evaluation(n.)investor invest(v.)investment(n.)strength strong(a.)strengthen(v.)budget budgetary(a.)insure insurance insurantprovide provision,Lesson Two,Assets Section of Balance Sheet,Warming-up Questions,1.What are the basic financial statements which are the end products of financial

22、accounting?,Warming-up Questions,1.What are the basic financial statements which are the end products of financial accounting?Balance Sheet,Income Statement and the Statement of Cash Flows,Warming-up Questions,2.What is Balance Sheet?,Warming-up Questions,2.What is Balance Sheet?It is a listing of a

23、n organizations assets,liabilities and owners equity on a given date.,Warming-up Questions,3.Why is Balance Sheet designed?,Warming-up Questions,3.For what purpose is Balance Sheet designed?It is designed to portray the financial position of the organization at a particular time(e.g.,on January 31,2

24、000),Warming-up Questions,4.What is the important aspect of the balance sheet?,Warming-up Questions,4.What is the important aspect of the balance sheet?It is that the total assets always equal the sum of liabilities and owners equity.,Warming-up Questions,5.What are assets?,Warming-up Questions,5.Wh

25、at are assets?Assets are the economic resources of an organization that can usefully be expressed in monetary terms.,Warming-up Questions,6.What are current assets?,Warming-up Questions,6.What are current assets?Current assets are cash,and other assets that will be converted into cash or used up dur

26、ing the normal operating cycle of the business or one year,whichever is longer.,Warming-up Questions,7.What are long-term assets and their categories?,Warming-up Questions,7.What are long-term assets and their categories?Long-term assets are relatively long-lived assets used in operating an organiza

27、tion.They are classified into fixed assets,or plant and equipment,and intangible assets.,Warming-up Questions,8.What may fixed assets include?,Warming-up Questions,8.What may fixed assets include?They may include land,buildings,and various kinds of equipment(machinery,store fixtures,office equipment

28、,delivery equipment,etc.),Warming-up Questions,9.What may intangible assets include?,Warming-up Questions,9.What may intangible assets include?They may include patents,trademarks,franchises,copyrights,goodwill,etc.,Key terms and concepts(1),end product financial accountingfinancial statement(report)

29、balance sheet income statement statement of cash flows accounting equation in monetary terms,Key terms and concepts(2),(notes payable 应付票据)notes receivable 应收票据marketable securitiesaccounts receivableprepaid insurancesupplies on handplant and equipmentcurrent assets fixed assets,Key terms and concep

30、ts(3),long-term assets long-lived assetsdepreciable assetsaccumulated depreciationstore fixturepatent trademark franchise copyright goodwillbook value 帐面价值,Useful words with derivatives,illustrate illustration portray portrayalpresent presentation equal equationdepreciate depreciation depreciablecus

31、tom customary tangible intangible classify classification liable liability,Useful Words with Examples,1.customary 通常的，习惯的，依照惯例的,e.g.Is it customary to tip waiters in your country?She give the customary speech of thanks to the chairman?,2.format 格式，板式,计划,e.g.Its the same book,but a new format.The for

32、mat of the meeting was such that everyone could ask a question.会上每个人都可以提个问题。,3.present 提出，呈递,e.g.present an application to the committee向委员会提出申请书present ones designs for approval/consideration 提出自己的计划呈请批准考虑a well-presented analysis 条理清楚的分析报告派生词：presentation,4.deal with 处理，讨论，讲,e.g.You dealt with an

33、awkward an awkward situation very tactfully(巧妙地）.Have you dealt with that letter?那封信回了没有？The next chapter deals with the evolution of a few new fields of accounting.Ill deal with the language points in the next lesson.,5.classify,e.g.classify sth.intoThe books in the library are classified by/accord

34、ing to subject.图书馆的书是按照根据科目分类的。Would you classify her novels as serious literature or as mere entertainment?你认为她的是小说属于文学类呢，还是属于通俗读物？同义词：class,6.use sth.up 用尽，耗尽,e.g.use up all ones strength,energy,etc.Ive used up all the glue.,7.convertibility,convert v.改变（某事物的形式或用途）e.g.convert water into icea conve

35、rted flat派生词：conversion convertible convertibility,8.other than,(1)excepte.g.He never speaks to me other than to ask for something.他出了向我要东西从不跟我说话。She has no close friend other than him.(2)different(ly)from;not e.g.I have never known him behave other than selfishly.She seldom appears other than happy

36、,9.rather than(1),e.g.The color seems green rather than blue.It was what he meant rather than what he said.Rather than allow the vegetables to go bad,he sold them at half price.Rather than cause trouble,he left.,9.rather than(2),The real driver of the world economy has been Asia,which has accounted

37、for over half of the worlds growth since 2001.Even in current dollar terms,rather than purchasing-power parity(ppp)weights,Asias 21%contribution to the increase in world GDP exceeded Americas 19%.(P91 The Economist October 21st 2006),10.subtract v.,subtract sth.from sth.,11.constitute v.组成,e.g.Twelv

38、e months constitute a year.The committee is constituted of members of all three parties.委员会由三个政党的成员组成。,12.to date 到此为止（指时间）,e.g.We have received more than one hundred applications to date.,13.characterize 特征是,e.g.The giraffe is characterized by its very long neck.,Lesson Three,Liabilities and Owners

39、 Equity Section of Balance Sheet,Warming-up Questions,1.What are liabilities（负债）?They are the obligations,or debts,that the firm must pay in money or services at some time in the future.,Warming-up Questions,2.What are current liabilities(流动负债)Current liabilities are those obligations that require t

40、o pay within the normal operating cycle or one year,whichever is longer,by the use of existing current assets or the creation of the other current liabilities.,Warming-up Questions,3.Can you give some examples of current liabilities?Yes.Examples include such things as accounts payable,accrued wages

41、and salaries payable,sales and excise taxes（消费税，营业税）payable,income or property taxes payable,and short-term notes payable,dividends payable,estimated or accrued liabilities,the various payroll taxes liabilities and the portion of long-term debt due with one year(or the operating cycle,if longer).,Wa

42、rming-up Questions,4.What else is customarily included in this category?Any amount an organization has received from customers but had not yet earned as revenue.,Warming-up Questions,5.What are long-term liabilities?Those amounts of debts not due for a relative long time,typically more than one year

43、,such as long-term notes,mortgages,and bonds payable.,Warming-up Questions,6.What is the owners equity?It is referred to as the net assets of the business,which is defined as the differences between the assets and the liabilities.,Warming-up Questions,7.What are the three forms of business organizat

44、ion?The single proprietorship,the partnership and the corporation.,Derivatives,organize organizationoblige obligation satisfy satisfaction distribute distributionsegregate segregationwithdraw withdrawalformally informallydeclare declarationaccomplish accomplishmenteliminate eliminationcompare compar

45、able,Useful Words with Examples,1.be/fall/become due 到期,due：requiring immediate payment,2.distinguish 区别,distinguish(between)A and Bdistinguish A from BPeople who cannot distinguish between colors are said to be color-blind.不能辨别颜色的人称为色盲。Speech distinguishes human beings from the animals.人有别于动物之处是使用语

46、言。The male is distinguished(from the female)by its red beak（嘴）.,3.segregate,同义词：separate,isolatee.g.The two groups of fans must be segregated in the stadium.Why should the handicapped（残疾人）be segregated from the able-bodied（健康人）?a segregated society 有种族隔离的社会,4.engage in sth.从事，参与,be engaged in politi

47、cs,business 从政，作生意I have no time to engage in gossip.我没时间闲聊。,5.discretion 斟酌决定的自由，处理权（限）,at sb.s discretion 依据某人的见解A supplementary grant may be awarded at the discretion of the committee.委员会可能酌情增加一笔补助金。,6.accomplish,succeed in doing(sth.),complete successfully,achieve 完成，做成功，实现e.g.ones aim,a task 达到

48、目的、完成任务 a man who will never accomplish anything 永远一事无成的人,Lesson Four,Income Statement,Warming-up Questions,1.What does an income statement show?,Warming-up Questions,1.What does an income statement show?An income statement shows the operating results for a period of time.,Warming-up Questions,2.Wha

49、t are the major categories of the income statement for a merchandising company?,Warming-up Questions,2.What are the major categories of the income statement for a merchandising company?They are revenues,cost of goods sold and operating expenses.,Warming-up Questions,3.How are net sales worked out?,W

50、arming-up Questions,3.How are net sales worked out?They are done by deducting sales returns and allowances and sales discounts from the gross sales.,Warming-up Questions,4.How is the cost of goods sold obtained?,Warming-up Questions,4.How is the cost of goods sold obtained?It is obtained by adding t