会计英语怡人(刘建华主编).ppt

会计英语 主编：刘建华 制作：李晓新 2009年9月 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 how to make correct entries based on double-entry system . 4. In Section 4 and Section 5, students should learn to make entries in the ledger accounts , journalize transactions and post them to the ledgers. Unit One Basic Knowledge of Accounting New Words and Expressions accounting principle 会计原则 accounting element 会计要素 accounting equation 会计方程式（会计等式） shareholder n. 股东 asset n. 资产 liability n. 负债 owner’s equity 所有者权益 Unit One Basic Knowledge of Accounting revenue n. 收益，收入 expense n. 费用 accounting period 会计期间 cash n. 现金 accounts receivable 应收账款 inventory n. 存货 notes payable 应付票据 Unit One Basic Knowledge of Accounting accounts payable 应付账款 salaries payable 应付工资 shareholders’ equity 股东权益 capital n. 资本 ledger n .总分类账 chart of accounts 会计科目表 ledger account 总账账户 prepaid insurance 预付保险费 Unit One Basic Knowledge of Accounting bank deposit 银行存款 cash receipt 现金收入 financial position 财务状况 creditor n. 债权人 creditors’ account 债权人账户 transaction n. 经济业务 T account 丁字账户 Unit One Basic Knowledge of Accounting account number 账户编号 debit n. vt. 借方；借记 credit n. vt. 贷方；贷记 enter vt. 登录，记账 double-entry a. 复式的，复式记账的 entry n. 分录 supplies expense 材料费用 debit balance 借方余额 Unit One Basic Knowledge of Accounting credit ba