1、史麗史麗Basic Basic elements of accountingelements of accounting（1）Assets: Items of value owned by the business. For instance, cash, inventory, buildings, equipment, receivables, securities, intangibles, such as goodwill.（2） Liabilities：Debts the business owes to creditors and creditors claims on the as

2、sets, such as notes payable, accounts payable, bonds payable. Liabilities may also include certain deferred items, such as income taxes to be allocated and payments due on loans of mortgages that is what the organization owes. （3） Capital: The interest of the owners in an enterprise. Also known as o

3、wners equity, that is the investment in an organization or business by its owner or owners.Translate The Following Translate The Following Terms Into Chinese.Terms Into Chinese.1. entity concept 2.depreciation3. double entry system4.inventories5. stable monetary unit 6.opening balance7.current asset

4、 8.financial report貨幣貶值實體概念復式記賬制存貨（清單/報表）穩定的貨幣單位期初余額流動資產財務報告duality concept9.prepaid expense 10.cash flow statement 11.tangible fixed asset 12.managerial accounting13.current liability 14.sales return and allowance 15.financial position16.sole proprietorship 預付費用現金流量表，現金收支表有形固定資產管理會計流動負債銷貨退回及折讓財務狀況獨

5、資會計英語Unit One Basic Knowledge of AccountingUnit Two Current AssetsUnit Three Long-term AssetsUnit Four LiabilitiesUnit Five Owners Equity會計英語Unit Six Revenue & ExpenseUnit Seven Financial StatementsUnit Eight Interpretations Of Financial StatementsUnit Nine Cost Accounting & Management Accou

6、ntingUnit Ten AuditingUnit One Basic Knowledge of AccountingObjectives1. 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 Accoun

7、ting3. 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 t

8、ransactions and post them to the ledgers.Unit One Basic Knowledge of AccountingNew Words and Expressionsaccounting principleaccounting elementaccounting equationshareholderassetliabilityowners equity會計原則會計要素會計方程式（會計等式）n. 股東n. 資產n. 負債所有者產權（資產凈值）Unit One Basic Knowledge of Accountingrevenueexpenseacco

9、unting periodcashaccounts receivableinventorynotes payablen. 收益，收入n. 費用會計核算期間n. 現金應收賬款n. 存貨應付票據Unit One Basic Knowledge of Accountingaccounts payablesalaries payableshareholders equitycapitalledgerchart of accountsledger accountprepaid insurance應付賬款應付工資股東權益n. 資本n .總分類賬會計科目表總賬賬戶預付保險費Unit One Basic Kn

10、owledge of Accountingbank deposit 銀行存款cash receipt 現金收入financial position 財務狀況creditor n. 債權人creditors account 債權人賬戶transaction n. 經濟業務T account 丁字賬戶Unit One Basic Knowledge of Accountingaccount number 賬戶編號debit n. & vt. 借方；借記credit n. & vt. 貸方；貸記enter vt. 登錄，記賬double-entry a. 復式的，復式記賬的entry

11、 n. 分錄supplies expense 材料費用debit balance 借方余額Unit One Basic Knowledge of Accountingcredit balance 貸方余額miscellaneous expense 其他費用，雜項費用notes payable 應付票據 posting n. 過賬accounting cycle 會計循環，會計周期journal n. 日記賬general journal 普通日記賬Unit One Basic Knowledge of Accountingjournalizing n. 登日記賬general ledger 總

12、賬payroll n. 工資表cash receipts 現金收入cash disbursements 現金支出sales on account 賒銷purchases on account 賒購adjusting and closing entries 調整及結賬分錄Unit One Basic Knowledge of AccountingUseful Expressions* Useful Sentences1. An accounting entity is an organization or a section of an organization that stands apar

13、t from other organizations and individuals as a separate economic unit. 會計實體是獨立于其他企業的某一企業或團體，或某一企業的部門，以及作為獨立經濟單位的個人。Unit One Basic Knowledge of Accounting2. Under the going concern or continuity concept, accountants assume that the business will continue operating for the foreseeable future. 在持續經營假設

14、下，會計人員假定企業在可以預見的將來持續經營。Unit One Basic Knowledge of Accounting3. In all business firms, revenues and expenses may be measured either on cash basis or accrual basis. 所有企業的收入和費用可以按收付實現制或權責發生制計量入賬。Unit One Basic Knowledge of Accounting4. One of the principles of accounting is that information is provide

15、d to a clearly defined accounting entity. 會計的一個原則是會計信息應向某一特定的會計主體提供。Unit One Basic Knowledge of Accounting5. The cost principle is derived, in large part, from the principle of objectivity. 成本原則主要是在客觀性原則的基礎上發展而來的。Unit One Basic Knowledge of Accounting6. The principle of consistency implies that a pa

16、rticular accounting method, once adopted, will not be changed from period. 一致性原則的含義是，一旦采用某種會計方法，以后各期就不能改變。Unit One Basic Knowledge of Accounting7. The relationship among assets, liabilities, and owners equity can be expressed in the accounting equation. 資產、負債和所有者權益之間的關系可以用會計等式表示。Unit One Basic Knowl

17、edge of Accounting8. The total figure for assets always equals the total figure for liabilities and owners equity. 資產總額總是與負債和所有者權益總額相等。Unit One Basic Knowledge of Accounting9. For an account, the left side is the debit side and the right side is the credit side. 賬戶的左邊是借方，右邊的是貸方。Unit One Basic Knowle

18、dge of Accounting10. Asset and expense increases are recorded as debit. 資產或費用增加記為借項。Unit Two Current AssetsObjectives1. In Section 1, students should understand the importance of cash and the accounting treatment of cash.2. In Section 2, students ought to learn the treatment of bad debt and how to m

19、ake an allowance for doubtful accounts.Unit Two Current Assets3. In Section 3, students should understand the categories of inventories and learn to use the inventory valuation method.4. In Section 4, students must understand the meaning of short-term investments and learn the accounting treatment o

20、f short-term investments.Unit Two Current AssetsNew Words and Expressionscash equivalentsbank draftstockbondsfundsaccounts receivablenotes receivable bank acceptance現金等價物銀行匯票股票債券基金應收賬款應收票據 銀行承兌匯票 Unit Two Current Assetstrade acceptance dividend receivableinterest receivableallowance for bad debtspre

21、paidRaw materials商業承兌匯票應收股利應收利息 壞賬準備 預付項目 原材料Unit Two Current AssetsLow-value consumption goods Semi-Finished goodsFinished goodsDifferences between purchasing and selling pricePrincipalInterestSecurities Exchange低值易耗品半成品產成品商品進銷差價本金利息證券交易所Unit Two Current AssetsUseful Expressions * Useful Sentences1

22、. In the balance sheet, cash is listed first among the current assets, because it is the most current and liquid of all assets. 現金在資產負債表中位于流動資產之首,因為它流動性最強.Unit Two Current Assets2. Marketable securities shall be accounted for according to historical cost as obtained and be shown in book balance in a

23、ccounting statement. Income received or receivable from marketable securities in current period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss. 有價證券應按取得時的實際成本記賬,應當以賬面余額在會計報表中列示.當期的有價證券收益,以及有價證券轉讓所取得的收入與賬面成本的差額,計

24、入當期損益.Unit Two Current Assets3. Prepaid expenses shall be amortized according to period benefiting ,and the balance shall be shown separately in accounting statement. 待攤費用應當按受益期分攤,未攤銷余額在會計報表中應當單獨列示.Unit Three Long-term AssetsObjectives1. In section 1, students should understand the definition, chara

25、cteristics, initial and subsequent measurement of fixed assets.2. In section 2, students ought to understand the definition, characteristics, classification and amortization of intangible assets. 3. In section 3, students should learn how to calculate depreciation expenses.Unit Three Long-term Asset

26、sNew Words and Expressionsasset n. 資產 enterprise n. 企業tangible assets 有形資產economic benefit 經濟利益rental n. 租賃，租金額administrative 管理的，行政的 Unit Three Long-term Assetsaccounting year 會計年度fixed assets 固定資產property n. 財產，地產，資產warehouse n. 庫房exchange n. 交換issuance of securities 發行股票Unit Three Long-term Asset

27、sdonation n. 捐助long-term assets 長期資產economic value 經濟價值useful life 使用壽命original cost 原始成本historical cost 歷史成本，原始成本Unit Three Long-term Assetsactual cost 實際成本，原始成本additional cost 附加費用expenditure n. 支出，花費，開銷intended use 預定可使用狀態installation cost 安裝費professional fees 專業人員服務費Unit Three Long-term Assetsov

28、erhead cost 管理費building permit fee 建設許可費lump sum purchase 整批購買acquisition cost 購置成本fair value 公允價值non-monetary assets非貨幣性資產Unit Three Long-term Assetsdebt restructuring transaction 債務重組abandoning cost 棄置費用recognition criteria確認條件measurement bases 計量基礎depreciation n. 折舊estimated net residual value 預計

29、凈殘值Unit Three Long-term Assetsnet salvage value 凈殘值depreciation rate折舊率 intangible assets 無形資產identifiable a.可以確認的physical substance 實物形態privilege n. 特權，特別待遇Unit Three Long-term Assetsfinite intangibles 使用壽命有限的無形資產indefinite intangibles 使用壽命不確定的無形資產franchise n. 特許權，公民權license n. 營業執照，許可證Internet dom

30、ain name 互聯網域名construction permit 建筑許可證Unit Three Long-term Assetsassessed value 評估價格amortization n. 攤銷impairment test 減值測試amortization charge 攤銷費profit and loss 損益provision n. 條款，規定Unit Three Long-term Assetscommon practice慣例depreciable amount應計折舊額disposal n. 處置，處理 deduct vt. 扣除straight-line method

31、 年限平均法(直線法)units of production method 工作量法double declining balance method 雙倍余額遞減法Unit Three Long-term Assetssum-of-the-years-digits method 年數總和法conservative a. 保守的，守舊的depreciation expense 折舊費depreciation charge 折舊費wear and tear 磨損，損耗Unit Three Long-term Assetsstraight-line rate 直線折舊率book value 賬面價值d

32、ouble straight-line rate雙倍直線折舊率SYD 年數總和depreciation base折舊基數functional value功能價值Unit Three Long-term Assetsdisposal proceeds處置收益accumulated amortization累計攤銷額disposal expenses 棄置費用organization cost 開辦費annual depreciation amount 年折舊額Unit Three Long-term AssetsUseful Expressions * Useful Sentences1.Dep

33、reciation of a fixed asset shall be provided for monthly. 固定資產應該按月計提折舊。Unit Three Long-term Assets2.Land never loses its functional value through use and has an indefinite useful life, so it does not need to be depreciated. 土地永遠不會失去它的功能價值，且使用壽命也是無限期的，所以不需要折舊。Unit Three Long-term Assets3.The useful l

34、ife, the estimated salvage value and the depreciation method of a fixed asset should be reviewed by an enterprise at least at each financial year-end. 至少在每年年度終了時，企業應該對固定資產的使用壽命、預計凈殘值和折舊方法進行復核。Unit Three Long-term Assets4.The estimated salvage value of a fixed asset ought to be adjusted if the asset

35、is held for sale. 如果企業持有待售的固定資產，應當對其預計凈殘值進行調整。Unit Three Long-term Assets5.An enterprise should disclose such information related to fixed assets in the notes as depreciation methods, useful lives, depreciation rates, etc. 企業應當在附注中披露固定資產的折舊方法、使用壽命、折舊率等等。Unit Three Long-term Assets6.The estimated net

36、 residual value of a fixed asset shall be revised if it differs enormously from its previous estimate. 如果一項固定資產的預計凈殘值與原先估計值有較大差異的，應當對預計凈殘值進行調整。Unit Three Long-term Assets7.The intangible assets are long term in nature and subject to amortization. 無形資產屬于長期資產，需要攤銷。Unit Three Long-term Assets8.Internal

37、ly created goodwill, and internally generated brands and publishing titles do not belong to intangible assets. 企業自創的商譽、內部產生的品牌、報刊名等不應確認為無形資產。Unit Three Long-term Assets9.When an intangible asset is disposed, the difference between the disposal proceeds and the carrying amount should be recognized in

38、 profit or loss for the current period. 當企業處置無形資產時，應當將處置收益與該無形資產賬面價值的差額計入當期損益。Unit Three Long-term Assets10. Such things as amortization methods, accumulated amortization, useful lives, etc. shall be disclosed in the notes. 諸如攤銷方法、累計攤銷額、使用壽命等等應該在附注中披露。Unit Four LiabilitiesObjectives1. In Section 1,

39、students should understand the categories of Current Liabilities and their accounting treatment.2. In Section 2, students ought to learn the meaning of Long-term Liabilities and how to make the accounting treatment. Unit Four LiabilitiesNew Words and Expressions短期負債 Current liability透支 overdraft應付票據

40、 Notes payable 應付賬款 Account payable預收賬款 unearned revenueUnit Four Liabilities應付工資 Accrued wages應付股利 Dividends payable應交稅金 Tax payable應交增值稅 value added tax payable 應交消費稅 Consumption tax payableUnit Four Liabilities應交所得稅 Income tax payable應交個人所得稅 Personal income tax payable其他應付款 Other payables預提費用 Dra

41、wing expense in advance長期負債 Long-term Liabilities長期借款 Long-term loansUnit Four Liabilities一年內到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year債券 debentures , bonds 應付債券 Bonds payable債券面值 Face value, Par valueUnit Four Liabilities到期日 the maturity date債券溢價 Premium

42、 on bonds債券折價 Discount on bonds應計利息 Accrued interest 或有負債 contingent liability未履行責任 defaultUnit Four LiabilitiesUseful Expressions * Useful Sentences1. There are different types of bonds.Bonds secured by the pledge of pledge of sprcific assets are called mortgage bonds. 債券的種類有很多，以某種資產做保的債券稱為抵押債券。Uni

43、t Four Liabilities2. A contingent liability may be regarded as a plssible liability, which may develop into a full- fledged liability or may be eliminated entirely by a future event. 或有負債被看作是一種可能發生的債務，它可能成為一種必須支付的債務，也可能由于未來經濟業務的發生而完全消除。Unit five Owners EquityObjectives1. In Section 1, students shoul

44、d know the difference between partnership and corporation ,and identify a corporation and its major characteristics.2. In Section 2, students ought to know partnership accounting3. In Section 3, the focus is to learn to differentiate between common stock and preferred stock. .Unit five Owners Equity

45、4. In Section 4, students ought to make clear the difference between paid-in capital and capital surplus.5. In Section 5, Students should know stockholders equity section of a corporation balance sheet 6. In Section 6, students must learn to explain cash dividends and stock dividends.Unit five Owner

46、s EquityNew Words and Expressionspartnership n. 合伙partner n. 合伙人corporation n. 公司own v. 擁有amortize v. 分期清償Unit five Owners Equitydistribution n. 分配convenient adj. 方便的combine v. 聯合recognize v. 承認，認可consolidate v. 鞏固，加固Unit five Owners Equitydivide v. 劃分share v. 分配 分享evidence n./v. 證實，證明subtotal n. 小計

47、ordinarily 普通地Unit five Owners Equityissuance 發行Common stock n. 普通股Preferred stock n. 優先股Shareholder(Stockholder) n. 股東dividend 股利 股息Unit five Owners Equitypreemptive right n. 優先權owners equity 所有者權益par value stock 有面值股票no-par value stock 無面值股票paid-in capital 實收資本Unit five Owners Equityadditional pai

48、d-in capital 多收資本，增收資本capital surplus 資本公積issuing corporation 發行公司retained earnings 留存收益cash dividend 現金股利stock dividend 股票股利Unit five Owners Equitydeclaration of dividend 股利宣布 股利公告dividend distribution 股利分配reserve 計提準備金 準備金stockholders equity 股東權益appropriation of retained earnings 留存收益的分配Unit five

49、Owners Equityat the option of 有選擇權appropriated retained earnings 核定的留存收益reserve found 盈余公積stock split 股票分割charter 憲章 章程bylaw 附則、細則、公司章程generate 產生Unit five Owners EquityUseful Expressions* Useful Sentences1. The incorporated business, namely the corporation, is a legal entity. Stockholders are not p

50、ersonally liable for the debts of a corporation. Thus, the most that a stockholder may lose by investing in a corporation is the amount of his investment. 公司制企業即公司，是一個法律實體。另外，股東個人不對公司的負債負責。因此股東的損失最大不超過其對公司的投資額。Unit five Owners Equity2. Detailed items of various preferred and common stocks can be inc

51、luded in the capital stock, and detailed items of various dividends and other distributions can be included in retained earnings. In China there are four sections in the owners equity: paid-in capital , capital surplus ,revenue surplus and undistributed profit. 股本部分可以詳細地列出各種優先股和普通股的金額，留存收益部分可以詳細地列出各

52、種股利以及其他的分配。在我國，所有者權益分為四個部分：實收資本、資本公積、盈余公積和未分配利潤。Unit five Owners Equity3. In general, business take out of the three alternative legal forms : sole proprietorship ,partnerships and corporations. 一般的說，企業可以采用三種法律組織形式：獨資企業、合伙企業和公司。Unit five Owners Equity4. As we know, stockholders are the owners of a company. The ownership of a corporation can be divided into shares of capital stock. Capital stock is the number of shares authorized for issuance by a companys charter, including both common stock and preferred stock. . 我們知道，股東是公司的所有者。公司的所有權可以分割成股本。股本代表公司所有者權益的分割。