金融会计英语讲解.pptx

金融会计英语 史丽 loyallily@163.com Basic elements of accounting （1）Assets: Items of value owned by the business. For instance, cash, inventory, buildings, equipment, receivables, securities, intangibles, such as goodwill. （2） Liabilities：Debts the business owes to creditors and creditor’s claims on the assets, such as notes payable, accounts payable, bonds payable. Liabilities may also include certain deferred items, such as income taxes to be allocated and payments due on loans of mortgages that is what the organization owes. （3） Capital: The interest of the owners in an enterprise. Also known as owner’s equity, that is the investment in an organization or business by its owner or owners. Translate The Following Terms Into Chinese. 1. entity concept 2.depreciation 3. double entry system 4.inventories 5. stable monetary unit 6.opening balance 7.current asset 8.financial report 货币贬值 实体概念 复式记账制 存货（清单/报表） 稳定的货币单位 期初余额 流动资产 财务报告 duality concept prepaid expense cash flow statement tangible fixed asset managerial accounting current liability sales return and allowance financial position sole proprietorship 预付费用 现金流量表，现金收支表 有形固定资产 管理会计 流动负债 销货退回及折让 财务状况 独资 会计英语 Unit One Basic Knowledge of Accounting Unit Two Current Assets Unit Three Long-term Assets Unit Four Liabilities Unit Five Owner’s Equity 会计英语 Unit Six Revenue Expense Unit Seven Financial Statements Unit Eight Interpretations Of Financial Statements Unit Nine Cost Accounting Management Accounting Unit Ten Auditing Unit One Basic Knowledge of Accounting Objectives 1. In Section 1, students should understand the meaning of each accounting principle. 2. In Section 2, students should understand the meaning of the accounting elements and the accounting equation. Unit One  Basic Knowledge of Accounting 3. In Section 3, T account and double-entry system are demonstrated. Students should know the structure of T account and understand ho