剑桥金融财务英语part2accounting省公开课金奖全国赛课一等奖微课获奖PPT课件.pptxVIP

ParttwoAccounting;Accounting、bookkeeping、auditing（4课时）;2.1Accounting、bookkeeping、auditing

;Financialaccountingincludesbookkeeping,andpreparingfinancialstatementsforshareholdersandcreditors;

财务会计包含记账和为股东和债权人编制会计报表

Managementaccountinginvolvestheuseofaccountingdatabymanagers,formakingplansanddecisions.

管理会计包括由管理者使用会计数据制订计划和决议。

;Bookkeepingistheday-to-dayrecordingoftransactions.（P12）

“Double-entryaccountingisbasedonasimpleconcept:eachpartyinabusinesstransactionwillreceivesomethingandgivesomethinginreturn.

Double-entrybookkeepingisasystemthatrecordstwoaspectsofeverytransaction.

Inbookkeepingterms,whatisreceivedisadebitandwhatisgivenisacredit.（P14）;Debitn.借,借方,借记

Debitcard借记卡

v.计入借方,借计

Debitanaccount计入借方账

Creditn.贷,贷方,贷记

Creditcard贷记卡

v.计入贷方,贷计

Creditanaccount计入贷方账

;Thedouble-entrysystemusesaseriesofledgeraccounts.(分类帐帐户)

Aledgeraccountiscreatedforeverycategoryofincome,expenditure,assetandliability,plusthecapitalaccount.

Ledgeraccountsarerepresentedby‘T-accounts’.

;TheTaccountisarepresentation

ofascaleorbalance.”;T-account;Exercises;Costaccounting（P40）isamanagementinformationsystemwhichestablishesstockvaluation,profitsandbalancesheetitemsaswellasasystemforplanning,controlanddecisionmaking.

Costaccountinginvolvescalculatingthecosts,sothatthecompanymanagerscanknowwhatpricestochargeforparticularproductsandservicesandwhicharethemostprofitable.;Structureofmanufacturingorganization

;;Costcentersarecollectingplacesforcostsbeforetheyarefurtheranalyzed,ingeneraladepartment,amachine,aproject,aproductaretermedcostcenters.

Costunitisaunitofproductorservicetowhichcostscanberelated.Thecostunitisthebasiccontrolunitforcostingpurposes.

;CostClassifications;Companiesalsodifferentiatebetweenfixed