剑桥金融财务英语(acca)

2020年2月3日1剑桥金融财务英语授课老师：杨孙蕾（博士、CPA)ProfessionalEnglishinUseFinance2020年2月3日21Moneyandincome货币和收入A.Currency货币Themoneyofficiallyusedinacountryisitscurrency,suchaseuros,dollars,RMB,etc.Moneyisoftenintheformofcash(现金)andbankdeposits(银行存款).Cashincludesnotes(纸币)andcoins(硬币).Bankdeposits:moneyinthebankaccounts(银行账户).2020年2月3日3B.Personalfinance1.Income(收入):Allthemoneyapersonreceivesorearns.Thiscaninclude:Salary(工资):moneypaidmonthly;orwages:moneypaidbythedayorthehour,usuallyreceivedweekly.Overtime(加班费):moneyreceivedforworkingextrahours.Commission(佣金):acertainpercentageoftheincometheemployeegenerates,suchassalesperson.Bonus(红利):extramoneygivenformeetingatargetorforgoodfinancialresults.Fees(酬金):moneypaidtoprofessionalpeoplesuchaslawyersandarchitects.Socialsecurity,orwelfare(社会保险):moneypaidbythegovernmenttounemployedandsickpeople.Pension(养老金):moneypaidbyacompanyorthegovernmenttoaretiredperson.2020年2月3日4Outgoing（开支）:Amountsofmoneythatpeoplehavetospendregularly,including:Livingexpenses(日常开支):moneyspentoneverydayneedssuchasfood,clothesandpublictransport.Bills(账单):requestsforthepaymentofmoneyowedforservicessuchaselectricity,gasandtelephoneconnections.Rent(租金):moneypaidfortheuseofahouseorflat.Mortgage(贷款):repaymentsofmoneyborrowedtobuyahouseorflats.Healthinsurance(人身保险):financialprotectionagainstmedialexpensesforsicknessoraccidentalinjuries.tax(税收):moneypaidtofinancegovernmentspending.2020年2月3日5Budget(预算)：afinancialplan,showinghowmuchmoneyapersonororganizationexpectstoearnandspend.2020年2月3日62Businessfinance公司财务A.Capital资本Capitalisthemoneyusedtosetup(建立)orstartacompany.Capitalcancomefromloan(借款),borrowed(借入)frombanks.Theloanmustbepaidback(偿还)withinterest(利息).Company（借款人）bank（放款人）Individualsandfinancialinstitutions,calledinvestors(投资者),canalsolend(借出)moneytocompaniesbybuyingbonds---loansthatpayinterestandarerepaidatafixedfuturedate.Moneythatisowed(欠)---havetobepaid---iscalleddebtorliabilities(负债).2020年2月3日7Capital(continued)Capitalcanalsocomefromissuingsharesorequities(股票)-certificatesrepresentingunitsofownership(所有权).Thepeoplewhoinvest(投资)money，knownassharecapital(股本),insharesarecalledshareholders(股东)andtheyown(拥有)partofthecompany.2020年2月3日8Long-termliabilities(长期负债)includebonds;Short-termliabilities(短期负债)includedebtstosupplierswhoprovidegoodsorservicesoncredit(赊销).Themoneythatabusinessusesforeverydayexpensesorhasavailableforspendingiscalledworkingcapitalorfunds(营运资金).2020年2月3日9B.RevenueAllthemoneycomingintoacompanyduringagivenperiodisrevenue(收入).Revenueminusthecostofsalesandoperatingexpenses(费用）,suchasrentandsalaries,isknownasprofit,earningornetincome(利润，净收入).Thepartofitsprofitpaidtotheshareholdersisadividend（股利）,tothegovernmentistax.Theyalsoretain(保留),orkeep,someoftheirearningsforfutureuse.Thisiscalledretainedearnings(留存收益).2020年2月3日10C.Financialstatements会计报表Thefinancialstatementsdisplayacompany’sfinancialsituation.Thebalancesheet(资产负债表)showsthecompany’sassets,liabilities,anditscapital.Theprofitandlossaccount(损益表)showsthecompany’srevenuesandexpensesduringaparticularperiod.Profitandlossaccount（BrE)=incomestatement(AmE)2020年2月3日113AccountingandaccountancyAAccountingAccounting(会计）involvesrecording（记录）andsummarizinganorganization’stransactions（交易）orbusinessdeals,suchaspurchasesandsales,andreportingthemintheformoffinancialstatement.Inmanycountries,theaccountingoraccountancy（会计师）professionhasprofessionalorganizationswhichoperatetheirowntrainingandexaminationsystems,andmaketechnicalandethicalrules：theserelatetoacceptedwaysofdoingthings.2020年2月3日12Financialaccounting（财务会计）includesbookkeeping(记账）,andpreparingfinancialstatementsforshareholdersandcreditors（债权人）;Managementaccounting（管理会计）involvestheuseofaccountingdatabymanagers,formakingplansanddecisions.Bookkeepingistheday-to-dayrecordingoftransactions2020年2月3日13WhosetaccountingstandardsInmostcontinentalEuropeancountries,andinJapan,therearelawsrelatingtoaccounting,establishedbythegovernment.IntheUS,companieswhosestocksaretradedonpublicstockexchangeshavetofollowrulessetbytheSecuritiesandExchangeCommission（SEC），agovernmentagency.InBritain,therules,whicharestandards(准则），haveestablishedbyindependentorganizationssuchastheAccountingStandardBoard(ASB),andbytheaccountancyprofessionitself.2020年2月3日14Whoisaccountinginformationusers?CompaniesinmostEnglish-speakingcountriesarelargelybyshareholders,bothindividualsandfinancialinstitutions.inthesecountries.thefinancialstatementsarepreparedforshareholders.InmanycontinentalEuropeancountriesbusinessesarelargelyfundedbybanks,soaccountingandfinancialstatementsarepreparedforcreditorsandthetaxauthorities.10AuditingAInternalauditing(内部审计)Afterbookkeeperscompletetheiraccounts,andaccountantspreparetheirfinancialstatements,thesearecheckedbyinternalauditors（内部审计师）.Aninternalauditisanexaminationofacompany’saccountsbyitsowninternalauditorsorcontrollers.Theyevaluate(评价)theaccuracyorcorrectnessoftheaccounts,andcheckforerrors.Theymakesurethattheaccountscomplywith（遵守）,orfollow,establishedpolicies,procedures,standards,lawsandregulati