《会计英语》Accounting01资料.pptVIP

Reports the assets, liabilities, and stockholders’ equity at a specific date. Assets listed at the top, followed by liabilities and stockholders’ equity. Total assets must equal total liabilities and stockholders’ equity. Balance Sheet * 1.7 Ethics in accounting Accountants must perform their responsibilities according to the highest ethical standards because many users rely on financial reports. Some of the basic ethical standards expected of professional accountants include: Integrity(诚信） Confidentiality（保密） Competence（专业胜任能力） Objectivity（客观） Presentation Take some examples of ethics in the accounting profession? 举例说明会计职业道德 要求： 根据该话题（题目自拟），写成一篇200-300字的文章。 字体：Times New Roman 小四号 ， 标题 三号（加黑） 行距：固定值 20 磅 标题下面一行写上 班级、姓名、学号（用中文） 第6周课堂上随机抽查（每个同学5-10分钟的表达时间） Key words: Accounting principle Accounting elements Business activities Business transaction Financial statement Repayment ability Asole proprietorship 会计原则 会计要素 经济活动 经济业务 财务报表 偿债能力 独资企业 Accounting entity Legal entity Profitability Solvency Intangible assets Patents Trademarks Copyrights Merchandise inventory 会计主体 法律主体 盈利能力 偿债能力 无形资产 专利权 商标权 著作权 库存商品 Interest payable Bonds payable Dividends receivable retained earnings Closing balance Opening retained earnings On account Auditing Tax returns 应付利息 应付债券 应收股利 留存收益 期末余额 期初留存收益 赊账 审计 纳税申报 Exercises Exercise1-1 (1) Received cash from owner as additional investment,$20 000. (2)Paid advertising expense,$520. (3)Purchased supplies of gas and oil for cash,$780. (4)Received cash from cash customers,$1500.(cash and revenues) (5) charged customers for delivery services on account,$2100 (1) assets (+) capital (+) (2)assets(-) capital(-) (3)one assets(+) another assets(-) (4)assets(+) capital (+) (5)assets(+) capital (+) (6) Paid creditors on account,$470. (7) Paid rent for november,$1000. (8) received cash from customers on account,$1810. (9) paid cash to owner for personal use, $900. (10) Determined by taking an inventor