会计英文第一讲Englis.2010详解.ppt

Chapter 1 OVERVIEW More developed，More important Ancient times Modern times 1. Internal 企业内部会计与财务组织 Structure Professions 会计师事务所基本要求 国际五大会计师事务所及其客户 Scope of business audit 国际五大丑闻 Anderson 安然公司事件致使倒闭 supervision 在反映职能的基础上，还要对经济活动的合法性、合理性进行审查——监督职能 Based on accounting, it exams the legality and rationality of the economic events carefully Asset,debt,equity all should be valued at the actual costs of the amount that was recognized when economic events occurring. The book value should not be adjusted optionally. Revenue expenditure: the expenditure occurring in order to obtain revenues in current accounting period; with relevance only to revenues in current accounting period. Capital expenditure: not only with relevance to revenues in current period but also with relevance to revenues earned in the future. Distinguishing the characters between two categories of expenditures RE listed in IS， recognized as current expenditure， in order to calculate economic benefit in current period CE listed in BS， recognized as an asset， in order to reflect financial position authentically。 Discussion $100,000 initial investment to open a going-concerning company: 1.Design some economic events 2.List the accounting elements of your company Exercise after class: 1. looking for various vouchers used in accounting procedure. (at least 5) Learn trial balance by your self Learn the fundamental accounting principle for assets by your self References:Financial Statement Analysis 7th Gibson东北财大出版社1998￥83.00Corporate Financial Reporting Analysis Hawkins东北财大出版社1998.05￥92.00Accounting 18th Warren东北财大出版社1998￥108.00Corporate Financial Accounting 5th Warren东北财大出版社1998￥69.00Corporate Financial Report 3th Brownlee东北财大出版社1998 ￥98.00 Current liability— 短缺借款 应付账款 应付票据 预收账款 应付工资 Long term liability— 长期借款 应付债券 长期应付款 J投入100万元现金； M投入大型生产设备一组，价值共计500万元； T则以其自行开发的“LO9软件”作价入股，价值200万元。 JMT公司由三位创始人2000年创立，创立时: JMT公司由三位创始人2000年创立，创立时发行股票募