财务会计英语PPT课件

财务会计英语1-2MainknowledgeConversationswithmanagersquicklyrevealcontradictoryviewsofaccounting.相互矛盾的Tosome,accountingisadryexercisein“beancounting.”会计是一个类似“数豆子”式的枯燥无味的活动。Toothers,accountingseemshopelesslysubjective.会计看上去主观色彩更为浓厚。1-3MainknowledgeThereisanoldjokeaboutacompanypresidentinterviewingaccountants.Theaccountantwhogotthejobhadthefollowinginterview.President:“What’stwoplustwo?”Accountant:“Idon’tknow.Whatnumberdidyouhaveinmind?”1-4MainknowledgeWhiletheremaynotbeaconsensusastowhetheraccountingismore“beancounting”ormoreshadydealing,mostwillagreethataccountingisextremelyimportantinrunninganorganization.尽管人们对会计的行政是更加倾向于“数豆子”式的活动还是秘密的交易问题可能还没有取得一致看法1-5MainknowledgeThischapterbeginsourstudyofaccounting.Ithasthreegoals:(1)Todescribewhataccountingis(2)Toexplorewhyitisuseful(3)Tointroducethreedimensionscriticaltounderstandingandusingaccounting:economicconceptsaccountingconventionsinstitutionalcontext1-6MainknowledgeWebeginbydefiningaccounting.Wethenexploreaccountingbyintroducingitsbasicproducts:financialstatements.Arealcompany’sfinancialstatementsserveasafocalpointformuchofthisintroduction.Severalexamplesofdecisionsthatcanbeimprovedbyconsideringaccountinginformationarepresentedanddiscussed.1-7MainknowledgeFinally,wepresentthefoundationoftheframeworkofeconomicconcepts,accountingconventions,andinstitutionalcontextonwhichwebasefuturechapters.1-8KeyTerms1.Accountingconventions会计惯例2.Accountspayable应付账款3.Accountingvaluation会计估值4.Accountsreceivable应收账款1-9KeyTerms5.Accruedliabilities应计负债6.Financialvalue财务价值7.Propertyandequipment不动产和设备8.Assets资产1-10KeyTerms9.Financialactivities筹资活动10.Receivables应收款11.Balancesheet资产负债表12.Generaladministrativeexpense一般行政管理费用1-11KeyTerms13.Recognition确认14.Cashequivalents现金等价物15.Generallyacceptedaccountingprinciples,GAAP公认会计准则16.Retainedearnings留存收益1-12KeyTerms17.Contributedcapital投入资本18.Incomestatement利润表19.Salesandmarketingexpenses销售和营销费用20.Costofsales销售成本1-13KeyTerms21.Incometaxexpense所得税费用22.Salesrevenue销售收入23.Disclosure披露24.Institutionalcontext制度背景1-14KeyTerms25.Securitiesandexchangecommission,SEC证券交易委员会26.Economicconcepts经济概念27.Inventory存货28.Shareholderequity股东权益1-15KeyTerms29.Economicincome经济利润30.Investingactivities投资活动31.Wealth财富32.Expenses费用1-16KeyTerms33.Netincome净利润34.Financialaccountingstandardsboard,FASB财务会计准则委员会35.Operatingactivities经营活动36.Productdevelopmentexpense产品开发费用1-171.1Whatisaccounting?Accountingisthegatheringandreportingofafinancialhistoryofanorganization.Keepingthisfinancialhistoryisacontinualprocessofcapturingfinancialdata,organizingitintoausefulsetofaccountingrecords,andissuingperiodicfinancialreportstousers.记录企业的财务历史是一个涉及获得财务数据，将这些数据组织成一套有用的会计记录，向会计信息的使用者定期发布财务报告这样一个连续的过程。1-181.1.1FrameworkforunderstandingaccountinginformationThreethingsdeterminetheinformationinaccountingreports:(1)Economicconcepts(2)Accountingconventions(3)Institutionalcontext1-191.1.1FrameworkforunderstandingaccountinginformationEconomicconceptsaretheideasthatguidetheconstructionofaccountingreports.Accountingconventionsaretherulesandcustomsofaccountingthathelpapplythoseeconomicconceptstopracticalsituations.Institutionalcontextistheenvironmentthatshapestheconsequencesofadoptingspecificaccountingconventions.制度背景是指影响采用具体的会计惯例所产生的结果的环境。1-20FinancialStatementConstructionProcessOperatesinitsenvironment.MakesdecisionsandtakesactionstomakeiteconomicallybetterorworseEconomicConceptsAccountingConventionsInstitutionalContextOrganization(Entity)“Filter”FinancialReportsBalanceSheetIncomeStatementCashFlowStatement1-21WhatisaFilter?The“filters”canbeviewedasthefinancialprocesstheorganizationgoesthroughinproducingtheannualreport,specificallythefinancialstatements.1-221.1.2FinancialStatementsBalanceSheetIncomeStatementStatementofCashFlowsStatementofChangesinShareholders’EquityStatementofRetainedEarnings1-23ThreeBigFinancialStatementsABalanceSheetisalistofresourcesavailable,resourcescommitted,andthedifferencebetweenthetwo.资产负债表是一个表明可以利用的资源、承诺需要付出的资源和这两者之间差额的清单。AnIncomeStatementliststheresourcesacquiredandconsumedthroughanorganization’soperationoveraperiodoftime.利润表是反映企业在一段时期内从事经营活动的过程中所获得和消耗的经济资源的情况的报表。1-24ThreeBigFinancialStatementsACashFlowStatementdescribestheflowofcashintoandoutofanorganizationoveraperiodoftime.现金流量表描述了企业在会计期间现金流入和流出的情况。1-251.3EconomicConceptsTherearethreemaineconomicconcepts:FinancialvalueWealthEconomicincome1-261.3.1FinancialValueFinancialvalue–Theamountofmoneyanitemwouldbringifsold.Accuratefinancialvaluationdependsonhowwellamarketfunctions.Inawell-functioningmarket,goodsandserviceswillbeproperlyvalued.1-27CharacteristicsofWell-FunctioningMarket♫Competitive♫Lowtransactioncosts♫Organizedandregulated有组织和受管制1-281.3.2WealthWealth–Thesumofthefinancialvaluesofallthingsanorganizationowns.Definedbythebalancesheet(i.e.,accountingequation)description:Assets=Liabilities+Shareholders’EquitySE=A-L1-291.3.3EconomicincomeEconomicincome–Thechangeinanorganization’sWealthoveraperiod,excludingcapitaltransactionswithitsowners.1-30RelationshipbetweenfinancialstatementsandeconomicconceptsFinancialStatem