1、简明会计英语教程目目 录录0前言前言下一页返回目目 录录1243 35Unit 1 What is accounting?Unit 2 How does the double-entry system work?Unit 3 How to compile the accounting documents?Unit 4 What is a balance sheet?Unit 5 The format of a balance sheet 下一页返回上一页目目 录录6793 810Unit 6 How to establish the account books?Unit 7 What is a
2、 profit statement?Unit 8 What is a bank reconciliation statement?Unit 9 What is inventory accounting?Unit 10 How to manage your accounts receivable?返回下一页上一页目目 录录1112143 1315Unit 11 How to depreciate fixed assets?Unit 12 What is liability?Unit 13 What is shareholders equity?Unit 14 What is a cash flo
3、w statement?Unit 15 What tasks does an accountant do?返回下一页上一页目目 录录16173 18Unit 16 How to calculate shareholders dividend?Unit 17 How to maintain a healthy cash flow in a small business?Unit 18 What is cost accounting?上一页返回前言随着2011年的到来，世界进入了全球金融危机后的第三年。经过金融危机的阵痛和洗礼，世界经济终于在各国政府合力推出的刺激措施中艰难地进入复苏阶段，与此同时
4、，多国政府也在不断地考虑退出机制及时点的选择。通胀预期、二次探底的可能性、经济复苏的不确定性凡此种种，都昭示着这样的推断：世界经济的复苏过程将比预想的更艰难、更复杂且更具有长期性。下一页返回前言金融危机给我们的警示是深刻的：人性的贪婪、金融监管机制的缺失、经济结构的失衡、过度追求产业规模而忽视内部管理、重短期量化指标而忽视长期的且可持续性的质化标准、片面追求高速度的利润指标而忽视稳定的运转机制等现象都在不断地向决策者以及监管者提醒着可能存在的巨大风险。与此同时，各种令人眼花缭乱的、复杂的金融衍生品的出现不断地放大了杠杆效应，加剧并催生潜在风险。然而，当人们以“搏傻”的心态进入市场时，当人们对风
5、险视而不见时，当违规操作被虚假的繁荣暂时掩盖时，全球供应链这条人类经济的“多米诺骨牌”正在被越砌越长，潜在风险逐步转化成现实风险。直到有一天，雷曼兄弟这家有着百年历史的投行巨头在一夜间轰然倒下，代表着人性贪婪的多米诺效应瞬间发生，全球金融危机迅速在世界各主要经济体蔓延，世界经济进入了自1929年大萧条以来最大的一次经济下挫中。下一页返回上一页前言金融危机爆发后，人们也越来越认识到财务管理的重要性。对于世界经济，防范金融风险要从财务管理做起；对于企业或实体，防范管理风险、运营风险、投资风险等等也要从财务管理着手。作为财务管理的核心内容之一，会计学被公认是“经济的语言”，在经济活动中起着至关重要的
6、作用。会计在我国是一个传统行业，经过改革开放30年的发展，会计学正在逐步和国际接轨，并展现出新的活力。下一页返回上一页前言随着中国全面进入“大开放”时期，中国的开放战略将从沿海地区逐步向内陆地区发展，中国经济将迎来第二个30年的持续高速的成长期，中国的GDP将在可预见的未来超过美国而成为世界第一大经济体，人民币将从现在的区域性货币逐步变成与美元、英镑等货币一样的硬通货，中国将从劳动力优势国转型为技术、管理及资金优势国，“中国制造”将过度成“中国创造”，中国在世界政治经济舞台上将成为更为重要的、不可或缺的力量之一。总之，中国将在下一个30年中完成从“大国”到“强国”的转型。由此，我们可以预见，在
7、未来30年的大开放中，中国与世界经济的联系将更加紧密，对外交往，尤其是经济往来将更加频繁，中国将成为世界资本角逐的重要经济战场。下一页返回上一页前言在此背景下，会计学不仅要适应中国的国情，为中国经济服务，而且还要承担对外经济往来的大量相关业务。这就要求我们的会计师不仅要熟悉中国的会计制度，还要不失时机地了解并掌握国外，尤其是欧美日等国家和地区的会计制度，这样才能在国际财务交往中确保业务的顺利进行，更好地为管理及决策提供可靠而强大的财务支持。下一页返回上一页前言但是我国会计界的现状是，懂会计专业者不懂外语，而懂外语者又不懂会计专业。我国会计从业者普遍英语水平不高，这一方面可能由于会计从业人员忙于
8、业务而无暇顾及英语学习，另一方面可能是从业者想提高英语水平却苦于找不到适当的教材。与此同时，对外交往的增多以及考职称、考研、考公务员等硬性外语要求又显示了提高外语水平的迫切性，在此情况下，推出一本简明、实用、可学性强的会计英语教材就成了当务之急。为满足市场的需求，我们编写了这本简明会计英语教程。牛国崎返回上一页谢谢观赏Unit 1 What is accounting?1243 351.1a What is the definition of accounting?1.1b What is the function of accounting?1.1c What are the methods
9、 of accounting?1.1d What is the accounting object?1.1e What are the accounting elements?下一页返回Unit 1 What is accounting?6793 8101.2 Core accounting terms 1.3 Extended words 1.4 Notes 1.5 Reinforcement exercise 1.6 Accounting-related knowledgeWhat is accounting?返回上一页 下一页Unit 1 What is accounting?111.7
10、 Extended readingThe five account types 上一页返回Unit 1 What is accounting?Core terms reminder核心术语提示accounting unit of measurement account document accounting statement costing asset liability owners interest profit income expense 下一页返回Unit 1 What is accounting?会计，会计学 计量单位账户，户头 文件，单证，凭证会计报表 成本核算资产 责任，负债
11、所有者权益 利润收入 费用上一页返回1.1a What is the definition of accounting?Accounting,with a specific currency as its major unit of measurement,is the task of recording,calculating,controlling,analyzing and reporting the economic activities of a given entity/organization,with a view to providing financial and mana
12、gement information.返回1.1b What is the function of accounting?The major function of accounting is to:reflect and control the process of economic activitiesensure the legality,trueness,accuracy and integrity of accounting informationdecision-making 决策provide necessary financial data for economic manag
13、ementparticipate in decision-making and pursue optimal benefit返回1.1c What are the methods of accounting?The major special methods used in accounting are:setting up the account and account bookfilling in and auditing the accounting document double-entry bookkeeping costing property inspection compili
14、ng accounting statement reviewing,checking and analyzing accounting data,etc.返回1.1d What is the accounting object?An accounting object means the content that is verified and monitored within the work scope of accounting.Specifically,it means the movements of fund represented in the routine operation
15、al activities of a business organization;namely,movements of fund constitute the content of accounting check and accounting monitoring.返回1.1e What are the accounting elements?The accounting elements are determined by the movement and nature of the accounting object;these roughly include six componen
16、ts:assets liabilities owners interest profit income expenseThe accounting elements do not always remain the same.They may vary with the different orientation of the accounting object.The setup of the accounting elements aims at providing a basis for confirmation,measurement and reporting of accounti
17、ng.返回1.2 Core accounting terms account n.账户，户头account book 账簿accounting n.会计学，会计核算accounting element 会计要素accounting object 会计对象accounting statement 会计报表accuracy n.准确asset n.资产auditing n.审计component n.成分，组成部分costing n.成本核算下一页返回1.2 Core accounting termsdecision-making 决策document n.文件，单证，凭证double-entry
18、 bookkeeping 复式簿记entity n.实体expense n.费用income n.收入integrity n.完整legality n.合法上一页 下一页返回1.2 Core accounting termsliability n.责任，负债movement of fund 资金运动owners interest 所有者权益profit n.利润trueness n.真实parties concerned 有关各方unit of measurement 计量单位上一页返回1.3 Extended words analyze n.分析calculate vt.计算compile
19、vt.编辑，编写confirmation n.确认constitute vt.构成controlling n.控制currency n.货币ensure vt.确保financial n.财政的，财务的given a.特定的，指定的下一页返回1.3 Extended wordsinspection n.检查，视察monitor vt.监督orientation n.定位participate vt.参与process n.过程，程序property n.财产pursue vt.追求，从事optimal a.最佳的，最理想的上一页 下一页返回1.3 Extended wordsproviding
20、 a basis for 为提供依据recording n.记录reflect vt.反映represent vt.代表，表示specific a.特定的，具体的vary with 因而变化verify vt.核实with a view to 目的是上一页返回1.4 Notes1)Accounting,with a specific currency as its major unit of measurement,is the task of recording,calculating,controlling,analyzing and reporting the economic acti
21、vities of a given entity/organization,with a view to providing financial and management information.会计是以货币为主要计量单位，对特定实体/组织的经济活动进行记录、计算、控制、分析、报告，以提供财务和管理信息的工作。a.with a specific currency as its major unit of measurement 是由介词with引导的短语，在句中做状语。b.a given entity/organization 特定的实体/组织。Given在此处是形容词，意为“约定的；特定
22、的；指定的”。如：下一页返回1.4 NotesWe have to finish repairing the computer within the given time.我们要在指定时间内把电脑修好。c.with a view to 是介词短语，意为“目的是，为了”。注意短语中的“to”是介词，不是动词不定式，后面跟动词时需要用V-ing形式。如：with a view to promoting sales目的是促进销售2)reflect and control the process of economic activities反映和控制经济活动过程3)ensure the legalit
23、y,trueness,accuracy and integrity of accounting information保证会计信息的合法、真实、准确和完整上一页 下一页返回1.4 Notes4)provide necessary financial data for economic management为管理经济提供必要的财务资料5)participate in decision-making and pursue optimal benefit参与决策并谋求最佳的经济效益6)An accounting object means the content that is verified an
24、d monitored within the work scope of accounting.会计对象就是指会计工作所要核算和监督的内容。that isaccounting是由that 引导的限定性定语从句，修饰前面的名词content。7)Specifically,it means the movements of fund represented in the routine operational activities of a business organization.具体来说，会计对象是指业务单位在日常经营活动中所表现出的资金运动。上一页 下一页返回1.4 Notesrepres
25、entedorganization 是过去分词短语，在句中做定语，修饰名词短语movements of fund,相当于定语从句which are represented8)They may vary with the different orientation of the accounting object.它们（会计要素）会因会计目标定位不同而变化。vary with 是动词短语，意为“因而变化”。如：Vegetable prices vary with seasons.蔬菜价格因季节不同而变化。上一页返回1.5 Reinforcement exercise1.Answer the fo
26、llowing questions in English.1)What is accounting?2)What is the major function of accounting?3)What are the major special methods used in accounting?4)What is the accounting object?5)What are the accounting elements?2.Put the following into Chinese.1)unit of measurement 2)record,calculate,control,an
27、alyze and report3)financial and management information 4)reflect the process of economic activities 下一页返回1.5 Reinforcement exercise5)legality,trueness,accuracy and integrity 6)financial data 7)participate in decision-making 8)pursue optimal benefit 9)set up the account and account book 10)audit the
28、accounting document11)double-entry bookkeeping12)Property inspection13)compile the accounting statement14)review,check and analyze15)accounting check and accounting monitoring 16)accounting object上一页 下一页返回1.5 Reinforcement exercise3.Put the following into English.1)核对并监督 2)资金的运动3)常规经营活动 4)构成的内容 5)会计
29、要素 6)组成部分7)资产 8)负债9)所有者权益 10)利润11)收入 12)费用13)会计学 14)货币15)实体 16)成本核算上一页 下一页返回1.5 Reinforcement exercise4.Subject for self-study:An accounting chart.上一页 下一页返回1.5 Reinforcement exerciseReminder 提示external a.外部的internal a.内部的investor n.投资人creditor n.债权人，贷方taxing authorities 税务局上一页返回1.6 Accounting-relate
30、d knowledgeWhat is accounting?会计是以货币作为主要计量单位（unit of measurement），对一定单位的经济业务进行计量、记录、汇总和分析（measurement,recording,gathering and analysis），向有关方面报导财务信息，并直接参与单位的经营管理，促使提高经济效益的一种经济信息系统和经济管理工作。会计定义包含如下要点：首先，会计总是被用于“一定单位”，这个“一定单位”就是会计的主体。其次，会计是用来核算“经济业务”的，这个“经济业务”就是会计的客体，亦即会计对象（accounting object）。第三，会计对经济业务
31、进行“计量、记录、汇总、分析和报导”，这就是会计的方法和程序（methods and process）。第四，会计主要采用货币计量尺度。第五，会计既向有关方面报导单位的财务信息，又参与单位的经营管理活动，这就是会计的主要职能。第六，会计既是一种经济信息系统，又是一种经济管理工作，这就是会计的本质属性。下一页返回1.6 Accounting-related knowledgeWhat is accounting?会计是一种管理活动，是经济管理的重要组成部分。在商品货币经济条件下，它以货币为主要计量单位，并利用专门的方法和程序对单位的经济活动进行完整、连续、系统的反映和监督（reflect and
32、 monitor），旨在提供会计信息和提高经济效益。上一页返回1.7 Extended readingThe five account types Double-entry accounting uses five and only five account types to record all the transactions that can possibly be recorded in an accounting system.There are sub-types of the following list,but all financial transactions can be
33、 recorded using these five types of accounts.The five account types are the following:Balance sheet accounts1.Assets Things of value that are owned and used by the business.2.Liabilities Debts that are owed by the business.3.Equity The owners claim to business assets.Profit and loss accounts4.Revenu
34、e The amounts earned from the sale of goods and services.下一页返回1.7 Extended readingThe five account types5.Expenses Costs incurred in the course of business.You must select the proper account types when entering a transaction.Using an incorrect account type can result in a report that is incomplete o
35、r that makes no sense.The balance sheet accounts are permanent accounts that carry a balance from year to year,like checking accounts,accounts receivable,and inventory accounts.The profit and loss accounts are temporary accounts which track revenues and expenses for a yearlong fiscal period and are
36、then closed,with balances transferred to an equity account.Using an asset,liability,or equity account type for a revenue or expense transaction will result in a report that is incorrect and improper.上一页返回谢谢观赏Figure 1 Book-keeping返回Unit 2 How does the double-entry system work?1243 352.1a What is doub
37、le-entry bookkeeping?2.1b Why is double-entry system significant?2.1c What categories do the books cover?2.1d What are credits and debits?2.1e What are the advantages of the double-entry system?下一页返回Unit 2 How does the double-entry system work?6793 8102.1f How does double-entry bookkeeping work?2.2
38、Core accounting terms 2.3 Extended words 2.4 Notes 2.5 Reinforcement exercise 上一页返回下一页Unit 2 How does the double-entry system work?11122.6 Accounting-related knowledge Bookkeeping rules of the double-entry system 2.7 Extended reading The pros and cons of double entry 上一页返回Unit 2 How does the double-
39、entry system work?Core terms reminder核心术语提示double entry bookkeeping credit debit credit entry debit entry ledger income statement复式簿记，复式记账 贷方借方 贷方分录借方分录 分类账，总账收益表返回2.1a What is double-entry bookkeeping?Double-entry bookkeeping is an accounting technique which records each transaction as both a credi
40、t and a debit.Credit entries represent the sources of financing,and the debit entries represent the uses of that financing.Since each credit has one or more corresponding debits(and vice versa),the system of double-entry bookkeeping always leads to a set of balanced ledger credit and debit accounts.
41、Selected entries from these ledger balances are then used to prepare the income statement.返回2.1b Why is double-entry system significant?In modern accounting the double-entry system serves as a kind of error-detecting system:if,at any point,the sum of debits does not equal the corresponding sum of cr
42、edits,then an error has occurred.Its easy for errors to creep into your financial records.Its easy to make mistakes when adding up column upon column of figures.Double-entry bookkeeping attempts to minimize these errors by including each figure in two places,as a credit on one account and a debit on
43、 another:if the totals are in balance then you can have confidence that the calculations have been done correctly.返回2.1c What categories do the books cover?The financial books as a whole must cover the following financial categories:the value of goods owned by the business(assets)the net worth of(an
44、d shareholders interest in)the company(equity)money owed(liabilities)money earned(revenue)costs(expenses)返回2.1d What are credits and debits?Credits and debits are easy to understand on a bank statement:a credit is money paid in and increases the running total,whereas a debit is a payment from the ac
45、count and decreases it.In your business records,the debit side,written on the left,represents the destination point of a transaction;the credit side,on the right,represents where the amount has come from.These are also called T-accounts because they look like a letter T with debits on the left and c
46、redits on the right.返回2.1e What are the advantages of the double-entry system?The advantages of a double entry bookkeeping system are:It provides a specific means of making these adjustments.It allows you to make an arithmetical check on your records since the total of the debit entries must equal t
47、he total of the credit entries.Double entry records form a stepping stone to producing annual accounts,and can help save time and expense at the year end.The financial position of the business at any time point can be stated definitely.It can reduce the risk of,and help detect,any errors and even fr
48、aud.返回2.1f How does double-entry bookkeeping work?As the name suggests,every transaction involves two equal and opposite entries one DEBIT(Dr)and one CREDIT(Cr).Total Drs should equal Crs,so it provides a built-in error check.Only misclassifications are missed that is a Dr or Cr in the wrong place o
49、r complete omissions of an entry.We use T-accounts to record the entries imagine them as the two opposite pages of a book.Drs go on the left,Crs on the right.An easy way to remember this is the following diagram:For each transaction you must record the receiving of a benefit by one account(the debit
50、)下一页返回2.1f How does double-entry bookkeeping work?the giving of a benefit by some other account(the credit)Example:Suppose you buy a photocopier for your business;the entries might be:DebitMachinery and Equipment Account(the account receiving the benefit of the new machine)CreditBank Account(the cre
