会计会计英语全套教学课件.pptx

Lesson One:Introduction to Accounting;Aims: 1. Use accounting vocabulary. 2. Explain what accounting is. 3. Describe the financial accounting and managerial accounting. 4. Use the accounting equation to describe an organization’s financial position. 5. Prepare and use the financial statements. 6. Use the accounting equation to analyze business transactions. 7. Explain what the accounting elements are.;Baidu;Baidu;1.1　What Is Accounting?;1.2　Financial Accounting v.s Managerial Accounting;1.3　Financial Statements;1.4　Income Statement;1.5　Revenue;1.6　Expense;1.7　Statement of Changes in Equity;1.8　Balance Sheet;1.9　Assets ;;1.10　Liabilities;1.11　Owner??s Equity (Capital);1.12　Statement of Cash Flows;Assignment：;Income Statement（中文： ）;;;Statement of Changes in Equity(中文： ) For the Period Ended 2012 ;Activities: How to get the financial report?;Activities:;summary;1.13　Accounting Equation;;1.14　Example for Assets = Claims;1.15　How Do the Elements of Accounting Equation Change?;;;　(4) Assume that Tom Company had been required to use $2 000 of its assets to earn $6 000 from the previous transaction. The effect of the asset use transaction on the accounting equation is shown as follows: ;　(5) Assume Tom Company transfers $500 of assets to the owners: ;1.16　Ending Balances;Activities:;请用中文解释下面的交易是什么意思？请分析指出这些交易对会计等式的影响然后填写到表格空白处。 (1) Tom Company is established when their owners pool $10 000 into the business. (2) Next, assume that Tom Company obtains an additional $4 000 of assets by borrowing them from creditors. (3) Assume that Tom Company received $6 000 in exchange for services that it provided to its customers. (4) Assume that Tom Company had been required to use $2 000 of its assets to earn $6 000 from the previous transaction. (5) Assume Tom Company transfers $500 of assets to the owners;Lesson2 The Balance Sheet and Double-entry.;Aims: 1. To construct a balance sheet in a format used by business. 2. To identify the essential features of a rec