會(huì)計(jì)英語(yǔ)培訓(xùn)

CourseTitleAnintroductiontoaccountingTheLecturer&Producer:ElinaZhang9/20/2023LearningobjectivesUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment9/20/2023Maincontents1.1accountingisaninformationsystem1.2formsoforganization1.3theframework(結(jié)構(gòu)、體制）forthepreparationandpresentationoffinancialstatements1.4understandingoffinancialstatements1.5accountinganditsprofession1.6accountingelementsandusingtheaccountingequation1.7ethics（倫理、規(guī)范）inaccounting9/20/20231.1accountingisaninformationsystemAccountingThesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakersBookkeeping記帳、簿記ThepartofaccountingthatrecordstransactionsandeventsUsersofaccountinginformationInvestorsandcreditors,government,laborunions,andgeneralpublicAccountinginformation9/20/20231.2formsoforganizationSoleproprietorship（獨(dú)資企業(yè)）OwnedbyoneindividualNotalegalentity,unlimitedliabilityPartnership（合伙企業(yè)）DifferfromasoleproprietorshipinthatinhasmorethanoneownerCorporation（公司）Incorporatedunderlocallawasaseparateentity（單獨(dú)實(shí)體）Limitedliability,sharesorstick9/20/20231.3theframeworkforthepreparationandpresentationoffinancialstatementsTheneedforaharmonization（調(diào)和、融合）ofaccountingstandardsDifferentcountrieshavedifferentaccountingmodelsInternationalaccountingstandardcommittee(經(jīng)：IASC)Internationalaccountingstandardboard(美：IASB)9/20/2023FrameworkforthepreparationandpresentationoffinancialstatementsObjectivesoffinancialstatementsandunderlyingassumptions（會(huì)計(jì)基本假設(shè)）QualitativecharacteristicsoffinancialstatementsElementsoffinancialstatementsConcepts(概念）ofcapitalandcapitalmaintenance9/20/2023Someimportantprinciples(1)distinguishmentbetweencapitalexpenditureandrevenueexpenditureprincipleObjectivityprincipleCostprinciplerelevanceprinciplesubstanceoverformprinciple.

comparabilityprinciple9/20/2023Someimportantprinciples(2)timelinessprincipleMatchingprincipletheunderstandabilityprincipleConsistencyprincipleMaterialityprincipleConservatismprinciple9/20/20231.4understandingoffinancialstatementsBalancesheetAssets(tangibleandintangible)LiabilitiesOwner’sequityIncomestatementIncome–revenueandgainexpense9/20/2023Statementofowner’sequity/Statementofretainedearnings(留存收益）CashflowstatementReportscashinflowsandoutflowsinthreegroups:operatingactivities,investingactivities,andfinancingactivities9/20/20231.5accountinganditsprofessionAICPAInstituteofCertifiedPublicAccountantsInstituteofCertifiedPublicAccountantsCICPAChineseInstituteofCertifiedPublicAccountingDifferentclassifications（分類、分組）Financialaccounting,managerialaccounting,taxaccountingFinancial,managerial,taxation,accountingPrivateaccountants,publicaccountants,governmentaccountants9/20/20231.6accountingelementsandusingtheaccountingequationWhatisaccountingequationAccountingelementsAssets=liabilities+owner”sequityNetincome(netloss)=revenues–expensesAssets=liabilities+[owner”sequity+(revenues-expenses)]9/20/2023EffectsoftransactionsontheaccountingequationEverytransactionaffectsatleasttwoitemsintheaccountingequationTheaccountingequationremainsinbalanceaftereachtransactionRevenuesandownerinvestmentsincreaseowner’sequity9/20/20231.7ethicsinaccountingSomebasicethicalstandardsIntegrityConfidentialityCompetenceObjectivity9/20/2023Vocabulary（1）Accounting會(huì)計(jì)、會(huì)計(jì)學(xué)Bookkeeping記賬,簿記,管賬Relevance關(guān)聯(lián)性O(shè)bjectivity客觀性Feasibility可行性Incomestatement/Profitandlossaccount損益表Balancesheet資產(chǎn)負(fù)債表Cashflowstatement現(xiàn)金流量表Asset資產(chǎn)Liability負(fù)債9/20/2023Vocabulary（2）Owner’sequity/Capital所有者權(quán)益/資本Revenue收入Expense費(fèi)用Income收入Generallyacceptedaccountingprinciples

一般會(huì)計(jì)原則FinancialAccountingStandardsBoard(FASB)Entityconcept會(huì)計(jì)主體Costprinciple成本原則Depreciation折舊Going-concern持續(xù)經(jīng)營(yíng)9/20/2023Vocabulary（3）Stable-monetary-unit穩(wěn)定貨幣單位Matchingprinciple配比原則Full-disclosureprinciple充分披露原則Consistencyprinciple一貫性原則Materialityprinciple重要性原則Conservatismprinciple謹(jǐn)慎性原則Double-entrysystem復(fù)式記帳系統(tǒng)AmericanInstituteofCertifiedPublicAccountants(AICPA)美國(guó)注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)ChineseInstitute