會計專業(yè)英語-課件5

1.英語視聽提綱2.專業(yè)術語3.典型例句4.典型例題5.小結Unit2第二單元英語試聽英語試聽專業(yè)術語典型例句典型例題小結專業(yè)術語指特定領域對一些特定事物的統(tǒng)一的業(yè)內稱謂也是在專業(yè)交流時對名稱的簡介用語Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結Inventory[‘inv?ntri]n.CashatbankBillsReceivableAccountsReceivable

PrepaidExpenseDeferredassetsCurrentassetsCashequivalentsBaddebtENGLISH存貨現(xiàn)金應收票據(jù)應收賬款預付賬款遞延資產(chǎn)流動資產(chǎn)現(xiàn)金等價物壞賬CHINESE典型例句Assetsareeconomicresourcesthatbenefitthebusinessandwillcontinuetodosointhefuture.Mostfirmusethefollowingassetaccounts:cashatbank,billsreceivable,accountsreceivable,inventoriesandprepaidexpensearebelongedtocurrentassets,buildings,equipment,furnitureandfixturearebelongedtofixed-assets.patents,copyrights,licenses,franchiseareblongedtoIntangibleassets.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結資產(chǎn)是能夠為企業(yè)帶來經(jīng)濟利益并且在將來持續(xù)如此的經(jīng)濟資源，大多數(shù)企業(yè)設置如下資產(chǎn)賬戶：現(xiàn)金、應收票據(jù)、應收賬款、存貨和預付賬款，這些賬戶都屬于流動資產(chǎn)。建筑物、設備、家具及固定裝置屬于固定資產(chǎn)。專利權、版權、許可權、特許經(jīng)銷權屬于無形資產(chǎn)。典型例句Currentassetsmeanthepropertyexpectedtobeuseduporsoldduringtheoperatingperiod(withinthenexttwelvemonths).ThecashatbankaccountandStocksaccountareexpectedtobeconvertedintocashasquicklyaspossible.Businessmenwanttocollectthereceivablesassoonaspossibletodecreasethepossibilityofbaddebt.Alltheabovearetypicalexamplesofcurrentassets.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結5.1流動資產(chǎn)流動資產(chǎn)是指將在一個營業(yè)周期內（一年內）被耗用或者是被出售的資產(chǎn)?，F(xiàn)金賬戶和股票賬戶可盡快轉換成現(xiàn)金。商人想要盡快收回應收款項以減少壞賬的可能性。上面的所有例子都是典型的流動資產(chǎn)。典型例句Cashatbankis,ingeneralsense,billsandsilverinthetillandmoneyondepositinthebank.Inaccounting,cashmeanscurrency(coins,papercurrency)onhandorondepositinabankorotherdepositories.Besides,thoseformalnegotiablepapersthatwillbedueondemandareclassifiedascashforaccountingpurpose.Theyincludebankdrafts,cashier’schecks，moneyorders,certifiedchecksandordinarychecks.Cashisthemostactiveitemontheaccountingstatementsandisoftencalledquickasset.Itischaracterizedasfollows.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結常規(guī)意義上的現(xiàn)金指的是錢柜里的紙幣、硬幣和銀行存款。會計中所指的現(xiàn)金包括庫存的貨幣和存放在銀行或其他存儲機構的貨幣。此外，那些隨時到期的正式票據(jù)都可以被歸類為會計意義上的現(xiàn)金，包括銀行匯票、現(xiàn)金支票、郵政匯票保付支票和普通意義上的支票。在會計報表中，現(xiàn)金是最活躍的項目，通常被稱為速動資產(chǎn)?？梢杂靡韵绿攸c來解釋現(xiàn)金。典型例句(1)It’stheassetthatisreadilytransformedintoanyothertypeofasset,whichmakesitthemostliquidassetownedbyacompany.(2)Itiseasilyconcealedandtransported.Itistheoneassetmostsusceptibletoimproperdistributionanduse.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結（1）它容易轉成其他資產(chǎn)，是公司擁有的流動性最強的資產(chǎn)。（2）現(xiàn)金容易隱藏和轉移。它是一項最容易被挪用、被濫用的資產(chǎn)。典型例句5.1.2Receivables1.TheTypesofReceivablesAccountsreceivablearemonetaryclaimsagainstbusinessesandindividuals.Thetwomajortypesofreceivablesareaccountsreceivableandbillsreceivable.Abusiness’saccountsreceivablearetheamountstobecollectedfromitscustomers.Accountsreceivablearecurrentassets.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結5.1.2應收款1．應收款的分類應收款是對企業(yè)和個人的貨幣債權。應收款的兩個主要類型是應收賬款和應收票據(jù)。一個企業(yè)的應收款是從其客戶處收回的款項。應收款是流動資產(chǎn)。典型例句Theaccountsreceivableaccountinthegeneralledgerservesasacontrolaccount.Itsummarizesthetotalamountsreceivablefromallcustomers.Businessesalsokeepasubsidiaryledgerofaccountsreceivablewithaseparateaccountforeachcustomer,illustratedasfollows.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結

AccountsReceivable

GeneralLedger

SubsidiaryLedger典型例句應收賬款是一個總賬科目，它匯總了所有客戶的應收款項的金額。企業(yè)也會為每個客戶設置單獨的明細賬戶：應收賬款明細分類賬，說明如下Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結典型例句Bills(andnotes)receivablearemoreformalthanaccountsreceivable.Thedebtorinvolvedinabillornotereceivablepromisesinwritingthatthecreditorwillbepaidadefinitesumataspecificfuturedate—thematuritydate.Thetermsofbillsusuallyextendforatleast60days.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結應收票據(jù)比應收賬款更正式。債務人在應收票據(jù)承諾書中寫明債權人在將來特定到期日會收到債權人支付的一筆明確的支付款項。票據(jù)的有效期至少60天。典型例句2.TheProvisionMethodThismethodrecordscollectionlossesonthebasisofestimatesinsteadofwaitingtoseewhichcustomersthebusinesswillnotcollectfrom.Managersestimatethetotalbaddebtexpensefortheperiodonthebasisofthefirm’scollectionexperience.ThebusinessrecordsbaddebtsexpensefortheestimatedamountandsetsupaProvisionforBadDebts(orProvisionforDoubtfulDebts)account,acontraaccountrelatedtoAccountsReceivable.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結2．備抵法這種方法是在預先估計收不回的應收賬款的基礎上記錄壞賬損失，而不是等到公司確定從顧客方收不回應收賬款時確認為當期損失。管理人員根據(jù)過往公司的收款經(jīng)驗預先估計每個會計期間的壞賬損失，企業(yè)設置壞賬準備賬戶用以記錄估計會發(fā)生的壞賬損失金額，這是一個應收賬款的備抵賬戶。典型例題Basedonpriorexperience,thecreditdepartmentestimatesthatbaddebtsaccountexpenseis1.5%ofnetcreditsales,whichwere$500000for2015.Theadjustingentrytorecordbaddebtsexpensefortheyearis$7500.2015Dec.31Dr:BadDebtsExpense(S500000*0.015) 7500Cr:ProvisionforBadDebts7500RecordexpensefortheyearUnit5第5單元英語試聽專業(yè)術語典型例句典型例題小結銷售部門估計壞賬準備為賒銷凈額的1.5%，2015年的賒銷凈額為500000美元，當年記錄壞賬準備的調整分錄為。201512.31借：壞賬損失($5000000.015)7500

貸：壞賬準備7500

計提壞賬準備典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結CustomerName1~30days31~60days61~90daysover90daystol.BHP20

000

20

000ABC10

000

10

000EFG

13

00010

000

23

000HIJ

3

000

1

0004

000KLM39

00012

0002

000

2

00055

000Totals69

00025

00015

000

3

000112

000EstimatedpercentagebadProvisionforbaddebts0.1%1%

5%

90%

Balance

69+250

+750+2

7003

7693.AgeingofAccountsReceivableInthismethod,individualaccountsreceivablefromcustomersareanalysedaccordingtothelengthoftimetheyhavebeenreceivablefromthecustomerExhibit5-2AgeingtheaccountsreceivableofSchmidtBuildersSupplyAgeofAccountcurrency:$典型例題

Schmidt’stotalbalanceofaccountsreceivableis$112000.Ofthisamount,theageingscheduleindicatesthatthebusinesswillnotcollect$3769.Schmidt’saccountspresentthefollowingentriesbeforetheyear-endadjustment.2015Dec.31Dr:BadDebtsExpense 3769

Cr:ProvisionforBadDebts 3769RecordexpensefortheyearUnit5第5單元英語試聽專業(yè)術語典型例句典型例題小結施密特公司應收賬款的總額為$112000，這一數(shù)額，應收賬款賬齡分析的時間表表明將不能收回$3769。施密特年底前的賬戶調整如下。201512.31借：壞賬損失 3769

貸：壞賬準備 3769

計提壞賬準備典型例句5.1.3Inventory1.TheDefinitionandCategoriesofInventoryInventoryisthenamegiventogoodsthatareeithermanufacturedorpurchasedforsaleinthenormalcourseofbusiness.Acardealer’sinventoryiscomprisedofautomobiles;agrocerystore’sinventoryconsistsofvegetables,meats,dairyproducts,cannedgoods,andbakeryitems;Wal-Mart’sinventoryiscomposedofshirts,CDs,carbatteries,petsupplies,linens,toys,andmore.inventoryisclassifiedasanassetandreportedonthebalancesheet.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結5.1.3存貨1．存貨的定義與分類存貨是指企業(yè)在日?；顒又谐钟幸詡涑鍪鄣漠a(chǎn)品或商品。一個汽車經(jīng)銷商的庫存由汽車組成，一個雜貨商店的存貨包括蔬菜、肉類、乳制品、罐頭食品以及烘焙類食品。沃爾瑪超市的庫存是由襯衫、光盤、汽車電池、寵物用品、床單、玩具等。庫存在資產(chǎn)負債表上被列為資產(chǎn)。典型例句2.InventorySystemsTherearetwomaintypesofinventoryaccountingsystems:the

periodicsystemandtheperpetualsystem.CharacteristicsofeachsystemcanbeseenintheExhibit5-3.Exhibit5-3 TwoInventoryAccountingSystemsandTheirDescriptionUnit5第5單元英語試聽專業(yè)術語典型例句典型例題小結PeriodicinventorysystemPerpetualinventorysystemNotkeepingarunningrecordofallgoodsKeepingarunningrecordofallgoodsboughtBoughtandsoldBoughtandsoldInventorycountedatleastonceayearInventorycountedonceayearUsedforinexpensivegoodsUsedforalltypesofgoods典型例句2．存貨盤存制度存貨盤存制度主要有兩種類型：定期盤存制和永續(xù)盤存制。兩種盤存制度的特點如表5-3所示。

表5-3

兩種盤存制度及其描述Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結定期盤存制永續(xù)盤存制對存貨的增加或減少沒有連續(xù)的記錄對存貨的增加和減少都有連續(xù)記錄購貨買與賣買與賣每年至少清點一次庫存每年全面清點存貨一次用于物美價廉的商品用于各類商品典型例句Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結3.CostofGoodsSold(CostofSales)andGrossProfit(GrosssMargin)Usingtheperiodicsystem,thecost-of-goods-soldcalculationisasfollows.Costofgoodssold=Beginninginventory+Purchase(includingfreightin)=Costofgoodsavailableforsale-Endinginventory3．銷售成本和銷售毛利采用定期盤存制，銷售成本的計算如下。銷售成本=期初存貨+本期購貨（包含運費）=可供銷售的商品成本-期末存貨典型例句4.INVENTORYCOSTINGMETHODSFourofthemostcommonlyusedcostingmethodsare:①Specificunitcost;②Weighted-averagecost;③FirstinFirstout(FIFO)cost;④LastinFirstout(LIFO)cost.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結4．存貨成本的計價方法四種最為常用的存貨計價方法是：①個別計價法；②加權平均法；③先進先出法；④后進先出法。典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結典型例句5.2.1MeasuringthecostofProperty,PlantandEquipmentThegeneralruleformeasuringthecostofanyassetis:Thecostofanassetisthesumofallthecostsincurredtobringtheassettothelocationandoftheconditionnecessaryforitsintendeduse.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結5.2固定資產(chǎn)5.2.1計量固定資產(chǎn)的初始成本確認固定資產(chǎn)初始成本的一般原則：資產(chǎn)的初始成本=使資產(chǎn)達到預定位置和可使用狀態(tài)所產(chǎn)生的所有費用的總和。典型例句Abusinessmayholdsomelong-term(usefulforoverayear),expensive(withunitvalueabovetheprescribedcriteria)andtangibleassets.Theyarefixesassets.Commonformsoffixedassetsincludemanufacturingequipment,transportationequipment,furniture,etc.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結企業(yè)持有一些長期（使用壽命超過一年）的、昂貴的（單位價值在規(guī)定標準以上）有形資產(chǎn)就是固定資產(chǎn)。固定資產(chǎn)的常見形式有生產(chǎn)設備、交通運輸設備、家具等。。典型例句5.2.2DepreciabilityofFixedAssetsDuringtheuseoffixedassets,thevalueofthemwillreduce.Thispartofreductionwillbeconvertedintothevalueofproductsorabusinessoperatingcosts.Abidebythematchingprinciple,accountantsneedtoconsiderabouttheaccountofdepreciation.Depreciationbydictionarymeans“thelossinvalueofanassetovertime”.Fromtheaccountingperspective,thisaccountisusedforallocationofanassetoverausefullife.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結5.2.2固定資產(chǎn)折舊在固定資產(chǎn)的使用期間，它們的價值將減少。減少的這部分將被轉換成產(chǎn)品的價值或企業(yè)經(jīng)營成本。依據(jù)配比原則，會計需要考慮折舊賬戶。折舊在字典中的定義是“隨著時間的推移，資產(chǎn)的價值損失?！睆臅嫷哪康模撡~戶用于分配固定資產(chǎn)在使用年限內的耗費。典型例句Tounderstandthedepreciationproperly,severaldefinitionsshouldbeknown.(1)Depreciableamount.Itreferstothehistoricalcostofanassetagainsttheresidualvalue.(2)Depreciableasset.Notallthenoncurrentassetdepreciated.Itreferstojusttheonethathasalimitedusefullife.Forinstance,landisoneoftheimportantassetsfortheentity,butithasalimitlesslife,soitisnotadepreciableasset.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結為了正確理解折舊，幾個定義應該被了解。（1）可供計提折舊額：它指的是一項資產(chǎn)的原值減去剩余價值。（2）計提折舊資產(chǎn)：并不是所有的非流動資產(chǎn)都需要計提折舊。只有具有有限的使用壽命的資產(chǎn)需要。舉例來說，土地是企業(yè)的重要資產(chǎn)之一，但它具有無限的生命，所以它不是一個可計提折舊的資產(chǎn)。典型例句(3)EstimatedUsefullife.Thedepreciableassetshavealimitedlife.However,manyfactorsaffecttheusefullife.Itslengthneedstheprofessionaltoestimate.(4)Accumulateddepreciation.Thetotalamountofdepreciationwrittenoffagainstthecurrentdepreciableasset.(5)Writtendownvalue(WDV)equalshistoricalcostofanassetsubtractedbyitsaccumulateddepreciation.Thereareseveralwaystoconfirmthedepreciationchargesinpractice.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結（3）預計使用年限：可計提折舊的資產(chǎn)有一個有限的使用年限。然而，許多因素會影響其使用壽命。這時候就需要專業(yè)人員來估計。（4）累計折舊：對當前的可計提折舊資產(chǎn)注銷的折舊總額。（5）減去折舊后的資產(chǎn)價值等于資產(chǎn)原始成本減去累計折舊后的價值。在實務中有以下幾種確定折舊的方法。典型例句1.Straight-lineMethodInthestraight-line(SL)method,anequalamountofdepreciationexpenseisassignedtoeachyear(orperiod)ofassetuse.Depreciableamountisdividedbythelengthofitsusefullifetodeterminetheannualdepreciationexpense.TheequationforSLdepreciationforExhibit5-4canbeseenbelow.Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結1．直線折舊法在直線（SL）折舊方法下，折舊費用被等量分配到資產(chǎn)使用的每一年（或期間）。年折舊額為可供計提折舊數(shù)額除以使用年限。直線法計提折舊計算公式，如表5-4所示。典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結DataitemamountCostofTruck$41

000Less:EstimatedResidualValue(1

000)DepreciableAmount$40

000EstimatedUsefulLife5yearsUnitsofProduction100

000units(kilometers)Exhibit5-4 DatafordepreciationcalculationsStraight-linedepreciationPeryear =(Cost-Residualvalue)/lengthoftheusefullife =($41000-$1000)/5 =$8000Theentrytorecordthisdepreciationis:Dr:DepreciationExpense8000

Cr:AccumulatedDepreciation8000典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結表5-4 折舊數(shù)據(jù)的計算每年折舊=資產(chǎn)原值剩余值/使用年限

=($41000-$1000/5) =$8000記錄折舊的分錄如下。借：折舊費用 8000貸：累計折舊 8000數(shù)據(jù)項目金額卡車成本

$41

000減：預計的剩余價值

(1

000)計提折舊額

$40

000預計使用年限

5年總的工作量

100

000單位（千米）典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結2.Units-of-Production-Method(uop)Units-of-productiondepreciation=Cost-Residualvalue/unitsofproduction=$41000-$1000/100000kilometres=$0.4perkilometerTheUOPdepreciationscheduleforthisassetisshowninExhibit5-5.Exhibit5-5Units-of-productionscheduleCurrency:$DepreciationfortheyearDateAssetCostDepreciationperUnitNumberofAmountDepreciationAmountAccumulatedDepreciationAssetCarryingAmount

41

000

41

000

0.4020

0008

0008

00033

000

0.4030

00012

00020

00021

000

0.4025

00010

00030

00011

000

0.4015

0006

00036

0005

000

0.4010

0004

00040

0001

000典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結2．工作量法單位工作量折舊額=資產(chǎn)原值-剩余價值/總的工作量=$41

000$1

000/100

000千米=0.40美元每千米該資產(chǎn)的工作量法計提折舊時間表見表5-5。

年折舊日期資產(chǎn)原值單位工作量折舊額年度工作量折舊額累計折舊賬面金額

41

000

41

000

$0.4020

0008

0008

00033

000

$0.4030

00012

00020

00021

000

$0.4025

00010

00030

00011

000

$0.4015

0006

00036

0005

000

$0.4010

0004

00040

0001

000典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結3.DecliningBalanceDepreciationMethodDepreciationratefordoubledecliningbalancemethod=Straightlinedepreciationrate×200%Depreciation=NetBookvalue×DepreciationrateNetBookvalue=Cost-Accumulateddepreciation-Impairmentoffixedassets3．余額遞減折舊法雙倍余額遞減法折舊率=直線折舊率×200%月折舊額=固定資產(chǎn)賬面價值×月折舊率固定資產(chǎn)賬面價值=固定資產(chǎn)原值累計折舊固定資產(chǎn)減值準備典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結Forexample:OnDec1,2013,ABCCo.purchasedequipmentatthecostof$300

000.Thisequipmentisestimatedtohave5yearsofusefullife.

Attheendofthe5thyear,thesalvagevalue(residualvalue)willbe$10

000.

Calculatethedepreciationexpensesfor2014,2015and2016usingdoubledecliningbalancedepreciationmethod.

Depreciationratefordoubledecliningbalancemethod

=20%×200%=20%×2=40%(peryear)Depreciationfor2014=$300

000×40%×12/12=$120

000Depreciationfor2015=($300

000-$120

000)×40%×12/12=$72

000Depreciationfor2016=($300

000-$120

000-$72

000)×40%×12/12=$43

200典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結【例】2013年12月1日，ABC公司購買設備的費用為300000美元。該設備估計有5年使用壽命。在第5年末，殘值（剩余價值）將是10000美元。采用雙倍余額遞減折舊法計算2014年、2015年和2016年的折舊費用。雙倍余額遞減法折舊率=20%×200%=20%×2=40%每年2014年的折舊費=$300000×40%×12/12=$1200002015年的折舊費=($300000$120000)×40%×12/12=$720002016年的折舊費=($300000$120000$72000)×40%×12/12=$43200典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結YearBookValue

attheBeginningDepreciationRateDepreciationExpenseBookValueattheYear-end2014$300

00040%$120

000(1)$180

0002015$180

00040%$72

000(2)$108

0002016$108

00040%$43

200(3)$64

8002017$64

80040%$27

400(4)$37

4002018$37

40040%$27

400(5)$10

000DoubleDecliningBalanceDepreciationMethod(2014)$300000×40%×12/12=$120000(2015)($300000-$120000)×40%×12/12=$72000(2016)($300000-$120000-$72000)×40%×12/12=$43200(2017)($300000-$120000-$72000-$43200-$10000)/2=$27400(2018)($300000-$120000-$72000-$43200-$10000)/2=$27400典型例題Unit5第5單元英語試聽專業(yè)術語典型例句典型例題小結YearBookValue

attheBeginningDepreciationRateDepreciationExpenseBookValueattheYear-end2014$300

00040%$120

000(1)$180

0002015$180

00040%$72

000(2)$108

0002016$108

00040%$43

200(3)$64

8002017