会计英语课件Unit12.pptVIP

Accounting English Unit Twelve Learning Objectives Unit Twelve to make the entries for sales revenues under a perpetual inventory system; to state the deductions from sales revenues; to explain the revenue recognition principle. Warming-up Unit Twelve Magazines that receive subscriptions in advance must record the receipts as unearned revenues. Likewise, airlines that receive ticket payments in advance must record the receipts as unearned revenues until the passengers use the tickets. The tuition you pay at the beginning of each term is an example of a deferred expense to you, as a student. Vocabulary Unit Twelve enhancement render ongoing overnight attorney real estate stem associate peripheral extraordinary 增强(作用)，促进(作用) 提出，开出 前进，发展 在短时内 律师 不动产；房地产 出自，来源于 关联 外部的 特别的，突出的，临时的 Notes Unit Twelve Revenues are the inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) during a period from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations. 收入是指企业在销售或生产产品、提供劳务或其他维持企业持续正常运行的主要经营活动时所形成的资产流入或增加以及债务的清偿（或二者的结合）。 realization principle 实现原则，也称收入实现原则 这是用来指导收入确认的会计原则。它的基本含义是，只有当赚取收入的过程基本完成，收入的金额可以计量，金额的收取基本确定的时候才应该在帐面上反映收入。 Notes Unit Twelve Expenses are outflows or other using up of assets or increase of liabilities (or a combination of both) during a period from producing or delivering goods, rendering services, or carrying out other activities that constitute the entity’s major or central operations. 费用是指企业在生产或销售商品、提供劳务或其他日常活动中所发生地资产的外流或消耗费或债务的增加（或二者的结合）。 Exercises Unit Twelve II. Terms Study. Match the terms in column A with the definitions in column B. Exercises Unit Twelve III. Decide whether the following statements