会计英语1－10课

(海量营销管理培训资料下载)(海量营销管理培训资料下载)1会计英语1－10课Text1AccountingandItsEnvironmentDevelopanaccountingvocabularyfordecisionmaking.Accountingisasystemformeasuring,processing,andcommunicatingfinancialinformation.Asthe“languageofbusiness,”accountinghelpsawiderangeofdecisionmakers.Accountingdatesbackstoancientcivilizations,butitsimportancetosocietyhasbeengreatestsincetheIndustrialrevolution.Applyaccountingconceptsandprinciplestoanalyzebusinesstransactions.Thethreebasicformsofbusinessorganizationaretheproprietorship,thepartnership,andthecorporation.Whatevertheform,accountantsusetheentityconcepttokeepthebusiness’srecordsseparatefromthepersonalrecordsofthepeoplewhorunit.Accountantsatalllevelsmustbeethicaltoservetheirintendedpurpose.Generallyacceptedaccountingprinciples(GAAP)guideaccountantsintheirwork.Amongtheseguidelinesaretheentityconcept,thereliabilityprinciple,thecostprinciple,thegoing-concernconcept,andthestablemonetary-unitconcept.Usetheaccountingequationtodescribeanorganization’sfinancialposition.Initsmostcommonform,theaccountingequationisAssets=Liabilities+Owner’sEquity.Usetheaccountingequationtoanalyzebusinesstransactions.Transactionsaffectsabusiness’sassets,liabilities,andowner’sequity.Therefore,transactionsareanalyzedintermsoftheireffectontheaccountingequation.Preparethefinancialstatements.Thefinancialstatementscommunicateinformationfordecisionmakingbytheentity’smanagers,owners,andcreditorsandbygovernmentagencies.Theincomestatementpresentsavideooftheentity’soperationsintermsofrevenuesearnedandexpensesincurredduringaspecificperiod.Totalrevenuesminustotalexpensesequalnetincome.Netincomeornetlossanswersthequestion,Howmuchincomedidtheentityearn,orHowmuchlossdiditincurduringtheperiod?Thestatementofowner’sequityreportsthechangesinowner’sequityduringtheperiod.Thebalancesheetprovidesaphotographoftheentity’sfinancialstandingintermsofitsassets,liabilities,andowner’sequityataspecifictime.Itanswersthequestion,Whatistheentity’sfinancialposition?Thestatementofcashflowsreportsthecashcominginandthecashgoingoutduringtheperiod.Itanswers,Wheredidcashcomefrom,and,Wherediditgo?Evaluatetheperformanceofabusiness.Highnetincomeindicatessuccessinbusiness;netlossindicatesabadyear.Newwordsaccounting会计学，结算measure估量，衡量，计算process初步分类，整理applyto把···应用于transaction交易principle原理proprietorship独资企业，所有权partnership合伙关系，合伙企业corporation公司，企业entity实体，统一的，权益ethical合乎道德的intended预期的GAAP普通会计原理guideline方针，指南entityconcept主体概念reliabilityprincipal可信性原则costprincipal成本原则going-concernconcept持续经营概念stable-money-unitconcept稳定货币单位的概念equation等式owner’sequity投资者权益financialstatement财政报表agency机构incomestatement损益报表video说明revenues总收入incurrent遭受minus减去(海量营销管理培训资料下载)(海量营销管理培训资料下载)2balancesheet资产负债表，决算表indicate表明，暗示expenses开支，消费(海量营销管理培训资料下载)(海量营销管理培训资料下载)3Text2RecordingBusinessTransactionDefinekeyaccountingterms:account,ledger,debit,andcredit.Theaccountcanbeviewedintheformoftheletter“T”.TheleftsideofeachT-accountisitsdebitside.Therightsideisitscreditside.Theledger,whichcontainsarecordforeachaccount,groupsandnumbersaccountsbycategoryinthefollowingorder:assets,liabilities,andowner’sequity(anditssubparts,revenuesandexpenses).Applytherulesofdebitandcredit.Assetsandexpensesareincreasedrevenuesareincreasedbycredits.Liabilities,owner’sequity,andrevenuesareincreasedbycreditsanddecreasedbydebits.Theside—debitorcredit—oftheaccountinwhichincreasesarerecordedisthataccount’snormalbalance.Thusthenormalbalanceofassetsandexpensesisadebit,andthenormalbalanceofliabilities,owner’sequity,andrevenuesisacredit.TheWithdrawalsaccount,whichdecreasesowner’sequity,normalhasadebitbalance.Revenues,whichareincreasesinowner’sequity,haveanormalcreditbalance.Expenses,whicharedecreasesinowner’sequity,haveanormaldebitbalance.Recordtransactionsinthejournal.Theaccountantbeginstherecordingprocessbyenteringthetransaction’sinformationinthejournal,achronologicallistofallthebusiness’stransactions.Postfromthejournaltotheledger.Theinformationisthenposted-transferred-totheledgeraccounts.Postingreferencesareusedtotraceamountsbackandforthbetweenthejournalandtheledger.Businesseslisttheiraccounttitlesandnumbersinachartofaccounts.Prepareatrialbalanceisasummaryofalltheaccountbalanceintheledger.Whendouble-entryaccountinghasbeendonecorrectly,thetotalcreditsinthetrialbalanceareequal.Setupachartofaccountsforabusiness.Thefirststepinaccountingistosetupthechartofaccounts.Analyzetransactionswithoutajournal.Decisionmakersmustoftenmakedecisionswithoutacompleteaccountingsystem.Theycananalyzethetransactionswithoutajournal.Wecannowtracetheflowofaccountinginformationthroughthesesteps:BusinessTransactionSourceDocumentsJournalEntryPostingtoLedgerTrialBalance.Newwordsledger分类帐debit记入借方的款项，借方assets资产liabilities债务subpart分类chronological按时间顺序的transfer转移chart图表accountant会计Text3MeasuringBusinessIncome:theAdjustingProcessDistinguishaccrualbasisaccountingfromcash-basisaccounting.Inaccrual-basisaccounting,businesseventsarerecordedasthe