会计英语

WELCOME!Haven’tseenyouforsometime!罗定市中等职业技术学校李金梅会计英语AccountingEnglishWhydowelearnAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?SuggestionsforstudyPreviewingthetextisveryimportant.《AnEnglish–ChineseDictionaryofAccounting》，《英汉双解财会词典》UNIT1AnIntroductiontoAccountingLearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Understandthetypesofaccountinginformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.Learntheaccountingtermsinthischapterandusetheminthetranslationtask.Account账户assetaccount资产账户Accounting会计（学）Imajoredinaccounting.Accountancy会计工作、会计学Accountant会计师Iwanttobeanaccountant.BeanCounter数豆子的人Differentexpressionsabout“企业”inEnglishBusinessEnterpriseFirmCompanyCorporationReadPartIandanswerthefollowingquestions:1.Accountingisaspecial_____ofbusiness.2.Whatisthepurposeofaccounting?3.Whoaretheaccountingusers?（使用者)4.Whatarethreebasicaccountingelements?StepOneLead–inthenewlesson1、WhatisAccounting?Accountingisaspecial_____ofbusiness.language会计是一种特殊的商业用语。Thepurposeofaccountingistoprovideusefulinformationfordifferentusersinordertomaketheirdecisions.(作出决定）▲providesth…forsb.…为某人提供某物Eg.Ourschooloftenprovidesdeliciousfoodforus.▲inorderto目的/为了Eg.Westudyhardinordertomakeacontributiontothesociety2、Whatisthepurposeoftheaccounting?3、UsersofAccountingInformation(会计信息的使用者）Owners业主,managers经理,creditors债权人,governmentsagencies政府机构,customers,顾客laborunions工会,andcompetitors对手Revenue收入Expenses费用Profits利润Assets资产Liabilities负债Owner’sequity业主权益/所有者权益4、Threebasicaccountingelements（会计的三个基本要素）Theyexistineverybusinessentity.4、Threebasicaccountingelements（会计的三个基本要素）5、Accountingequation资产=负债+所有者权益equalplusminus=AssetsLiabilitiesOwner’sequity+Assets-Liabilities=Owner’sequityNetassets=Owner’sequity=+-1、Express表示2、Equityaredividedintoliabilitiesandowner’sequity.divideinto把….分成….eg:Wewilldividethestudentsintothreegroups.3、thethirdcanbecalculate(compute).计算出来6、Usefulexpressions4.Underthebusinessentityprinciple在企业实体原则下5、theaccountingelementsareaffected（相互影响）byeachother.6、Theaccountingequationmustbeinbalance.(平衡）7、Readthephrasesandtext8.Dosomeexercises:CtoEorEtoCasset____liability_______equity____speciallanguage_________usefulinformation_______makedecision_______accountingelement________资产权益特别的言语会计要素有用的信息作出决策负债2.Completethefollowingsentences.1)Accountingisa_________ofbusiness.2)Thepurposeofaccountingistoprovide___________tomake________.3)Therearethreebasicaccountingelements:____________and_____.4)Atalltimes,theaccountingequationmustbein_____.5)Equitiesaredividedinto_____and_________.speciallanguageusefulinformationdecisionsassetsliabilitiesowner’sequitybalanceliabilitiesowner’sequityStep4、Sumup:1、Theaccountingpurposeandelements.2、UsersofAccountingInformation.1.FinishB.ReadingPart1EX.1and22.ReadthetextbyheartStep5、Homework:UNITONEFinancialPositionandAccountingEquationFinancialposition:economicresourcesbelongingtoacompanyandtheclaims(equities)againstthoseresourcesatapointintime.Economicresources=equitiesEconomicresources=creditor’sequity+owner’sequityAccountingequation:assets=liabilities+owner’sequityfourtypesoftransactionsthataffectowner’sequityOwner’sinvestmentsOwner’sequityrevenuesOwner’swithdrawalsexpensesPart2AccountingProcessStep1Review1.Whoaretheaccountingusers?2.What’sthepurposeofaccounting?3.Whatarethebasicaccountingelements?Thefullformofaccountingequation:Assets=Liabilities+Owner’sEquity+Revenue-ExpensesOwner’sequityDefinition:theresidualinterestintheassetsofanentitythatremainsafterdeductingitsliabilities.Owner’sequity=assets–liabilitiesOwner’sequity=netassetsLiabilitiesDefinition:probablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.Kindsofliabilities:currentliabilitiesandlong-termliabilitiesAssetsDefinition:probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents;economicresourcesownedbyabusinessthatareexpectedtobenefitfutureoperations.Kindsofassets:currentassets,fixedassetsandintangibleassets.Economicresourcesarereferredtoasassetsandcreditors’equitiesarereferredtoasliabilities.Equities:creditor’sequityandowner’sequityCurrentassets:cash,accountsreceivable,inventories,Fixedassets:land,buildings,andequipmentIntangibleassets:patent,trademarkandbrandname,copyright,franchiseCurrentliabilities(流动负债）:accountspayable应付账款,salariespayable应付薪金,taxespayable应付税金,Long-termliabilities长期负债:bondspayable应付债CLASSROOMEXERCISESIndicatebelowwhethereachaccountisanassets(A),liabilities(L),orapartofowner’sequity(OE).Cash（）SalariesPayable（）AccountsReceivable（）Johnson,CapitalLand（）AccountsPayable（）Supplies（）Land（）Supplies（）OEAAAALLAOEAAAALLAClassroomexercises:1.Identifythefollowingtransactionsbytypeofowner’sequitytransactionbymarkingeachaseitheran