会计英语..ppt

会计英语ACCOUNTING ENGLISH宁小博 主编 Unit 1 Introduction to accounting 第一章 会计导论 1. Definition of accounting 会计的概念 Recording Classifying and summarizing Analyzing and interpreting 2.Accounting equation 会计等式 Asset=liability + owner’s equity Assets 资产 Liability 负债 Equity 权益 Profit 利润 Income 收入 Expenses 费用 3.Double entry bookkeeping 复式记账法 Under the rules of double entry bookkeeping, each time a transaction is recorded, both effects must be taken into account. These two effects are equal and opposite so that the accounting equation will always proved correct. 4. GAAP 一般公认会计原则 5.IASs and IFRSs 国际会计准则及国际财务报告准则 6. Assumptions and characteristics of financial statement. 财务报告的假设及特征 6.1 Underlying assumptions 基本假设 Accrual basis权责发生制 Going concern 持续经营 6.2 Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性 Unit 2 Accounting cycle Ⅰ第二章 会计循环Ⅰ 1. Documenting business transactions 记录企业业务交易 1.1 External documentation 外部凭证 1.2 Internal documentation 内部凭证 1.2.1 invoices 发票 1.2.2 Credit Note 抵扣发票 1.2.3 Petty cash voucher 零用资金报销单 2. Methods of payment 付款方式 2.1 Cheque 支票 2.2 Bank giro credits 银行信贷转账 2.3 Bank draft 银行汇票 2.4 Standing order自动转账 2.5 Direct debit自动付款转账 Unit 3 Accounting cycle Ⅱ第三章 会计循环 Ⅱ 1. Books of prime entry 原始账簿 1.1 Sales day book 销售日记账 1.2 Purchases day book 采购日记账 1.3 Cash book and petty cash book 现金日记账及零用现金簿 1.3.1 Cash book 1.3.2 Petty cash book 1.4 Journal 日记账 A Journal is a book in which an accounting transaction is written in accounting terms. 2 Ledger 分类账 2.1 The nominal (general) ledger 总分类账 2.2 The format of a ledger account 账簿的格式 Each general ledger is classified into debits and credits sections and an account heading on top. 2.3 Control account 控制账户 A control account is an account in the general ledger in which a record is kept of the total value of a number of similar but individual items 2.4 Personal account 个别账户 Personal accounts are contained in the