专业英语会计ppt课件.ppt

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1、ChapterIntroductiontoFinancialAccounting1MainknowledgeConversationswithmanagersquicklyrevealcontradictoryviewsofaccounting.相互矛盾的Tosome,accountingisadryexercisein“beancounting.”会计是一个类似“数豆子”式的枯燥无味的活动。Toothers,accountingseemshopelesslysubjective.会计看上去主观色彩更为浓厚。2MainknowledgeThereisanoldj

2、okeaboutacompanypresidentinterviewingaccountants.Theaccountantwhogotthejobhadthefollowinginterview.President:“What’stwoplustwo?”Accountant:“Idon’tknow.Whatnumberdidyouhaveinmind?”3MainknowledgeWhiletheremaynotbeaconsensusastowhetheraccountingismore“beancounting”ormoreshadydealing,mos

3、twillagreethataccountingisextremelyimportantinrunninganorganization.尽管人们对会计的行政是更加倾向于“数豆子”式的活动还是秘密的交易问题可能还没有取得一致看法4MainknowledgeThischapterbeginsourstudyofaccounting.Ithasthreegoals:(1)Todescribewhataccountingis(2)Toexplorewhyitisuseful(3)Tointroducethreedimensionscriticaltounderstand

4、ingandusingaccounting:economicconceptsaccountingconventionsinstitutionalcontext5MainknowledgeWebeginbydefiningaccounting.Wethenexploreaccountingbyintroducingitsbasicproducts:financialstatements.Arealcompany’sfinancialstatementsserveasafocalpointformuchofthisintroduction.Severalexampl

5、esofdecisionsthatcanbeimprovedbyconsideringaccountinginformationarepresentedanddiscussed.6MainknowledgeFinally,wepresentthefoundationoftheframeworkofeconomicconcepts,accountingconventions,andinstitutionalcontextonwhichwebasefuturechapters.7KeyTerms1.Accountingconventions会计惯例2.Account

6、spayable应付账款3.Accountingvaluation会计估值4.Accountsreceivable应收账款8KeyTerms5.Accruedliabilities应计负债6.Financialvalue财务价值7.Propertyandequipment不动产和设备8.Assets资产9KeyTerms9.Financialactivities筹资活动10.Receivables应收款11.Balancesheet资产负债表12.Generaladministrativeexpense一般行政管理费用10KeyTerms13.Recogniti

7、on确认14.Cashequivalents现金等价物15.Generallyacceptedaccountingprinciples,GAAP公认会计准则16.Retainedearnings留存收益11KeyTerms17.Contributedcapital投入资本18.Incomestatement利润表19.Salesandmarketingexpenses销售和营销费用20.Costofsales销售成本12KeyTerms21.Incometaxexpense所得税费用22.Salesrevenue销售收入23.Disclosure披露24.Ins

8、titutionalco