会计英语Unit2教学教材演示幻灯片.ppt

Accounting English Unit Two Learning Objectives Unit Two to name elements of financial statements; to describe relationship of elements of financial statements; to analyze business transactions and determine their effects in elements of financial statements; to record effects of business transactions on accounts in terms of debit and credit five different types of accounts; to describe the rules of Double-entry Procedure. If a company’s assets increase by $20,000 and its liabilities decrease by $5,000, how much did the owner’s equity increase or decrease? Warming-up Unit Two Vocabulary Unit Two jargon sacrifice mortgage claim controversy inflow enhancement outflow peripheral double-entry bookkeeping 某一行业学科中专用的术语 损失 抵押 要求；索赔 论战，辩论；法律或财产价值的诉讼 流入 增强，促进 流出 外围的；外部的 复式记账法 Vocabulary Unit Two accounting equation fundamental equilibrium 会计等式 基础的，基本的 平衡，均衡 Notes Unit Two The relationship between the accounting elements can be expressed in a simple mathematical form known as the accounting equation: assets = liabilities + owners’ equity. This equation shows that the assets of a business are equal to the liabilities and owners’ equity, it is the framework for the entire accounting process. 会计要素之间的关系用一个简单的数学等式，也就是我们所说的会计等式，可以表达为：资产=负债+所有者权益。这个等式表明了企业的资产等于负债和所有者权益的总和,这是整个会计程序中的基本框架。 Notes Unit Two The basic principle of double-entry bookkeeping is that very transaction has a twofold effect. In other words, a value is received and a value is yielded or parted with. Both effects, which are equal in amount, must be entered completely in the bookkeeping records. 复式记账的基本原理是每一项交易活动都有双重的影响。换言之，有一项金额收入就必然有一项金额支出，两者金额相等必然完整记入账簿。 double-entry accounting system 复式记账会计制度。即从两个方面反映一项经济业务，在借贷两方记录相等的金额。在公元1300年，意大利北部城市首先使用复式记账方法，1494年L·Pacioli所著的《算术、几何和比例概要》一书，是阐述复式记账法的第一本著作。复式记账技术的产生在会计发展史上具有重大意义。复式记账规则可以用会计恒等式来说明，即资产=负债+所有者权益。 Notes