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第一讲会计英语的常用术语授课内容和教学目标：在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。1.accountingn.会计；会计学accountn..账，账目a/c；账户e.g.T-account:T型账户；accountpayable应付账款receivable应收账款）；accountantn.会计人员，会计师CPA（certifiedpublicaccountant）注册会计师2.Accountingconcepts会计的基本前提1）accountingentity会计主体；entity实体，主体2）goingconcern持续经营3）accountingperiod会计分期financialyear/fiscalyear会计年度（financialadj.财务的，金融的；fiscaladj.财政的）4）moneymeasurement货币计量人民币RMB￥美元US$英镑￡法国法郎FFr*权责发生制accrualbasis.accrualn.本身是应计未付的意思，accruev.应计未付，应计未收，e.g.accruedliabilities，应计未付负债3.Qualityofaccountinginformation会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substanceoverform（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elementsofaccounting会计要素1）Assets:资产–currentassets流动资产cashandcashequivalents现金及现金等价物（bankdeposit）inventory存货receivable应收账款prepaidexpense预付费用–non-currentassets固定资产property（landandbuilding）不动产,plant厂房,equipment设备（PPE）e.g.ThetotalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.2）Liabilities:负债fundsprovidedbythecreditors.creditor债权人，赊销方–currentliabilities当期负债non-currentliabilities长期负债totalliabilitiesaccountpayable应付账款loan贷款advancefromcustomers预收款bond债券（由政府发行,governmentbond/treasurybond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’equity:所有者权益（Netassets）fundsprovidedbytheinvestors.Investor投资者–paidincapital（contributedcapital）实收资本–shares/capitalstock（u.s.）股票retainedearnings留存收益同时记住几个单词dividend分红beginningretainedearningsendingretainedearnings–reserve储备金（资产重估储备金，股票溢价账户）e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.4）Revenue:收入salesrevenue销售收入interestrevenue利息收入rentrevenue租金收入5）Expense:费用costofsales销售成本,wagesexpense工资费用6）Profit（income,gain）:利润netprofit,netincome5.Financialstatement财务报表1）balancesheet资产负债表2）incomestatement利润表3）statementofretainedearnings所有者权益变动表4）cashflowstatement现金流量表6.Accountingcycle1）journalentries日记账generaljournal总日记账generalledger总分类账trialbalance试算平衡表adjustingentries调整分录adjustedtrialbalance调整后的试算平衡表Financialstatements财务报表closingentry完结分录2）Dr.—Debit借Cr.—Credit贷Double-entrysystem复式记账7.Exercise练习1）purchasesofinventoryincashforRMB￥3,000现金人民币3,000元购买存货Dr.inventory3,000借：存货3,000Cr.cash3,000贷：现金3,0002）salesonaccountofUS$10,000赊销方式销售，收入10,000美元Dr.accountreceivable10,000借：应收账款10,000Cr.salesrevenue10,000贷：销售收入10,0003）paidRMB￥50,000insalaries&wages支付工资人民币50,000元Dr.wages&salariesexpense50,000借：职工薪酬50,000Cr.bankdeposit50,000贷：银行存款50,0004）cashsaleofUS$1,180销售收入现金1,180美元Dr.cash1,180借：现金1,180Cr.salesrevenue1,180贷：销售收入1,1805）pre-paidinsuranceforUS$12,000预付保险费12,000美元Dr.prepaidinsurance12,000借：预付保险12,000Cr.bankdeposit12,000贷：银行存款12,000第二讲存货授课内容和教学目标：本专题主要讲授与存货有关的英文术语，如期初和期末的存货的表达方式，以及不同的企业中的各种存货形式。其次，通过该专题的学习，使学生掌握对有关存货在买入时和卖出时的价值计量这一类英文题目的理解和解答，及与期末存货有关的会计处理方式的英文会计分录。1.Inventoryn.存货，库存（c.f.stock英式英语用法）常见词组inventoryturnover存货周转率inventorycontrol存货控制beginninginventory初始存货endinginventory期末存货takeaphysicalinventory盘库常见的存货形式：TypeofbusinessTypeofinventoryMerchandisingcompanyMerchandiseinventory商品存货ManufacturingcompanyRawmaterials原材料Workinprocess（WIP）（处在生产过程中的）在制品，半成品Finishedgoods成品2.Inventoryvaluation存货的价值计量costn.成本，费用directcosts直接成本indirectcosts间接成本fixedcosts固定成本costaccounting成本会计v.花费e.g.Theofficefurnitureofourcompanycostsus$5,000.unitcost单个成本totalcost总成本costofsales（COS）=costofgoodssold（CGS）销货成本salesrevenue销售收入这两个词经常被放在一起做计算Lectureexamples:①Acompanysold15computersforUS$1000each.某公司以1000美元一台的价格售出电脑共15台。Salesrevenue:US$1,000×15=US$15,000[答疑编号811020101]②Acompanysold15computerscostingUS$800eachfortotalUS$15,000.某公司销售出电脑15台，每台成本为800美元，共收入15,000美元。costofsales:US$800×15=US$12,000Dr.bankdeposit15,000借：银行存款15,000Cr.salesrevenue15,000贷：主营业务收入15,000Dr.costofsales12,000借：主营业务成本12,000Cr.inventory--computer12,000贷：库存商品—电脑12,000[答疑编号811020102]3.初始成本计量Theinventoryshouldbemeasuredatcost.Costincludesthefollowing:采购成本purchase（price）运费freight存储storingcost保险费insurance税费tax装卸费loadingandunloadingcoste.g.DuringJuly,2007,thecompanypurchased200setsofsunshinebrandprintersatthepriceRMB￥410each.RMB￥300offreightwerealsopaid.Dr.printer82,300Cr.bankdeposit82,300借：固定资产—打印机82300贷：银行存款823004.发出存货的成本计量Specificidentification个别计价法unitcost×no.ofunit=totalcostWeightedaverage加权平均法unitUnitcost（$）Totalcost（$）UnitsoldBeginninginventory,May150010.005,000any1000unitsamong1800Purchase,May780010.508,400Purchase,May2030011.003,300Purchase,May2620011.202,240Goodsavailableforsale180018,940÷1800≈10.52②18,940①Costofgoodssold100010.5210.52×1,000=10,520Endinginventory,May3080018,940－10,520=8,420[答疑编号811020103]Movingaverage移动平均法First-in,First-out（FIFO）先进先出法unitUnitcost（$）Totalcost（$）UnitsoldBeginninginventory,May150010.005,000500Purchase,May780010.508,400800Purchase,May2030011.003,300200outof300Purchase,May2620011.202,240Goodsavailableforsale180018,940First1500unitsCostofgoodssold1500（500×$10.00）+（800×$10.50）+（200×$11.00）=15,600Endinginventory,May3030018,940－15,600=3,340[答疑编号811020104]5.期末存货的计量endinginventoryLowerofcostormarketrule（LCMrule）成本与市场孰低法Cost成本marketvalue（fairvalue）公允价值carryingvalue账面成本netrealizablevalue可变现净值＝estimateds