会计英语课件Unit 12.ppt

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1、AccountingEnglishUnitTwelveLearningObjectivesUnitTwelvetomaketheentriesforsalesrevenuesunderaperpetualinventorysystem;tostatethedeductionsfromsalesrevenues;toexplaintherevenuerecognitionprinciple.Magazinesthatreceivesubscriptionsinadvancemustrecordthere

2、ceiptsasunearnedrevenues.Likewise,airlinesthatreceiveticketpaymentsinadvancemustrecordthereceiptsasunearnedrevenuesuntilthepassengersusethetickets.Thetuitionyoupayatthebeginningofeachtermisanexampleofadeferredexpensetoyou,asastudent.Warming-upUnitTwelve

3、VocabularyUnitTwelveenhancementrenderongoingovernightattorneyrealestatestemassociateperipheralextraordinary增强(作用)，促进(作用)提出，开出前进，发展在短时内律师不动产；房地产出自，来源于关联外部的特别的，突出的，临时的NotesUnitTwelveRevenuesaretheinflowsorotherenhancementsofassetsofanentityorsettlementsof

4、itsliabilities(oracombinationofboth)duringaperiodfromdeliveringorproducinggoods,renderingservices,orotheractivitiesthatconstitutetheentity’songoingmajororcentraloperations.收入是指企业在销售或生产产品、提供劳务或其他维持企业持续正常运行的主要经营活动时所形成的资产流入或增加以及债务的清偿（或二者的结合）。realizationpri

5、nciple实现原则，也称收入实现原则这是用来指导收入确认的会计原则。它的基本含义是，只有当赚取收入的过程基本完成，收入的金额可以计量，金额的收取基本确定的时候才应该在帐面上反映收入。NotesUnitTwelveExpensesareoutflowsorotherusingupofassetsorincreaseofliabilities(oracombinationofboth)duringaperiodfromproducingordeliveringgoods,renderingservice

6、s,orcarryingoutotheractivitiesthatconstitutetheentity’smajororcentraloperations.费用是指企业在生产或销售商品、提供劳务或其他日常活动中所发生地资产的外流或消耗费或债务的增加（或二者的结合）。ExercisesUnitTwelveII.TermsStudy.MatchthetermsincolumnAwiththedefinitionsincolumnB.AB1.revenues2.SalesReturnsandAllowa

7、nces3.expenses4.netincome5.gainsA.periodicchangeinowner’sequityornetassetsofanentityasaresultoftransactionsandothereconomiceventsthatresultinrevenues,expenses,gainsandlossesB.increasesinowner’sequityornetassetsthatresultfromperipheralorincidentaltransac

8、tionsbyanentityC.inflowsorotherenhancementsofassetsofanentityorsettlementsofitsliabilitiesD.outflowsorotherusingupofassetsorincreaseofliabilitiesE.acontrarevenueaccounttoSalesExercisesUnitTwelveIII.Decidewhetherthefollowingstatem