澳洲会计也疯狂学习教案.pptx

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,11/7/2009,#,#,单击此处编辑母版标题样式,会计学,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,会计学,1,澳洲(o zhu)会计也疯狂PPT课件,第一页，共23页。,会计定义,拼音:kui j,英语:accounting,词典定义：监督和管理财务的工作，主要内容有填制各种记账凭证,，处理账务，编制各种有关报表等。,担任会计工作的人员。,专业定义：会计是以货币为主要计量单位，采用一系列专门的方法和程,序，对经济交易或事项进行连续、系统、综合地核算和监督，提供经济信息,，参与预测决策的一种管理活动,会计是对一个单位的经济活动进行确认、计量和报告，作出预测，参与,决策，实行监督，旨在(zh zi)实现最佳经济效益的一种管理活动。,会计可分财务会计和管理会计两部分。,财务会计：编制财务报表，为企业内部和外部用户提供信息。财务会计,的信息是提供广泛的用户。其重点在于报告财务状况和营运状况。,管理会计：主要是对企业的管理层提供信息，作为企业内部各部门进行,决策的依据。没有标准的模式、不受会计准则的控制。,会计的职能主要是反映和控制经济活动过程，保证会计信息的合法、真,实、准确和完整，为管理经济提供必要的财务资料，并参与决策，谋求最佳,的经济效益。,第1页/共23页,第二页，共23页。,会计(kui j)的要素,1.资产(Asset),2.负债(Liability),3.所有者权益(Owners Equity),4.利润(Profit),第2页/共23页,第三页，共23页。,My feeling on Accounting English,Accounting language is one of the skills that we need to have when.we practice daily accounting in business.My feeling of Accounting English is that the language is accurate and specific.However,it is also a little bit hard for me to learn it.Accounting language should be specificly accurate,because transactions that occur in business should be recorded clearly.It requires the users must be extremely careful when preparing any reports or recording any transactions in businesses.The use of language in Accouting is also required to be understandable.Accounting reports are often quit complex and contain specialised terminology.As one of the accounting characteristics required,the reports are prepared in such a fashion that non-accountants are able to understand their meaning.,As we know,accounting involves in daily operations and decision-,making in business,so the terms of the language should be clearly,understood by the decision-makers.,My feeling on Accounting English,第3页/共23页,第四页，共23页。,Finding an Good Job in Australia with an Accounting Major,Finding an Good Job in Australia with an Accounting Major Many Chinese students go to Australia to study Masters of Accounting in the hope of obtaining permanent residency.One they have obtained permanent residency they have the daunting task of finding a job.Below I discuss how many accounting organisations recruit staff.Every organisation is different,and the recruitment process is run by people,not computers,so there is a human element in the employment process!,Recruitment on campus Some organisations will go onto campus,interview final year students(sometimes in earlier years)and offer jobs dependent upon satisfactory completion of the course.In particular,the larger international accounting firms will do this:so do a few larger corporations and some government departments.There is usually a lot of competition for these jobs,and many students apply without realising that they could,be closing off other options,.,第4页/共23页,第五页，共23页。,第5页/共23页,第六页，共23页。,第6页/共23页,第七页，共23页。,第7页/共23页,第八页，共23页。,第8页/共23页,第九页，共23页。,account,账户(zhn h)、科目,account payable,应付账款,account title/accounting item,会计科目,accounting document/accounting voucument,会计凭证,accounting element,会计要素,accounting entity,会计主体,accounting entries,会计分录,accounting equation/accounting identity,会计恒等式,Arthur Andersen Worldwide,安达信全球,assets,资产,第9页/共23页,第十页，共23页。,accounting function,会计职能,accounting postulate,会计假设,accounting principle,会计原则,accounting report/accounting statement,会计报表,accounting standard,会计准则,accounting time period concept,会计分期,accounts receivable/receivables,应收账款,accrual-basis accounting,权责发生(fshng)制原则,accumulated depreciation,累计折旧,amortization expense/expense not allocated,待摊费用,annual statement,年报,第10页/共23页,第十一页，共23页。,balance,余额(y),balance sheet,资产负债表,begainning balance/opening balance,期初余额(y),capital,资本,capital expenditure,资本性支出,capital share,股本,capital surplus,资本公积,cash,现金,cash in bank,银行存款,cash journal,现金日记账,cash on hand,现金,cash system(basis)of accounting/cash-basis princi,收付实现制,第11页/共23页,第十二页，共23页。,certified practicing accountant,注册会计师,comparability principle,可比性原则,compound journal entry,复合分录,conservatism(保守)principle/the prudence(稳健(wn jin)prin,谨慎性原则,consistency principle,一贯性原则,contingent assets,或有资产,contingent liabilities,或有负债,cost accounting,成本会计,credit balance,贷方余额,credit side,贷方,current investment,短期投资,第12页/共23页,第十三页，共23页。,debit balance,借方余额,debit side,借方,deferred assets,递延资产,deferred liabilities,递延负债,Deloitte Touche Tohmatsu,德勤,depreciable life,折旧(zhji)年限,depreciation expense,折旧(zhji)费用,depreciation rate,折旧(zhji)率,descriptions,摘要,double entry,复式记账,double-entry book-keeping,复式簿记,第13页/共23页,第十四页，共23页。,exchange gain,汇兑收益(shuy),exchange loss,汇兑损失,expenses/charges,费用,factory overhead/manufacturing expense,制造费用,financial accounting,财务会计,employee benefits payable,应付福利费,ending balance,期末余额,Ernst&Young International,安永国际,estimateld scrap value,估计残值,financial expense,财务费用,fiscal year/accounting periods,会计年度,第14页/共23页,第十五页，共23页。,fixed assets,固定资产,floating assets/current assets,流动资产,floating liabilities/current liability,流动负债,general ledger,总分类账,going-concern basis,持续(chx)经营,goodwill,商誉,historical cost,历史成本,historical cost principle,历史成本原则:,income statement/profit and loss statement,利润表 损益表,income tax,所得税,intangible assets,无形资产,第15页/共23页,第十六页，共23页。,international accounting,国际会计,KPMG International,毕马威国际,liabilities,负债,liability dividend/dividend payable,应付股利,long-term investment,长期投资,long-term liabilities,长期负债,management accounting,管理(gunl)会计,management expense,管理(gunl)费用,matching principle,配比原则,materiality principle,重要性原则,monthly statement,月报,negative goodwill,负商誉,第16页/共23页,第十七页，共23页。,net assets,净资产,net cost,净成本,net income,净收益,net income apportionment,利润分配,net proceeds,净收入,net profit,净利润,non-operating gain,营业外收入,non-operating loss,营业外支出,notes payable,应付票据(pio j),notes receivable/receivables,应收票据(pio j),objectivity(reliability)principle,客观性原则,stable-monetary concept,货币计量,第17页/共23页,第十八页，共23页。,obligee/creditor,债权人,Obligor/invester,债务人,operating expense,营业费用,operating revenue,营业收入,owner s equity,所有者权益(quny),period expense,期间费用,perpetual inventory system,永续盘存制,personal property,动产,physical inventory system,实地盘存制,posting document,记账凭证,prepayments/payment in advance,预付款项,Price Water House Coopers,普华永道,第18页/共23页,第十九页，共23页。,product cost/output cost,生产成本,product/finished goods,产成品,profit,利润,profit after tax,税后利润,profit before tax,税前利润,purchase,购货,purchase return and allowances,购货退回与折让,quarterly statement,季报,raw materials,原材料,real estate,不动产,relevance principle,相关性原则(yunz),reserve for bad debts/bad debts expense/provisi,坏帐准备,第19页/共23页,第二十页，共23页。,residual(salvage)value,折余价值(残值),retains earning,留存收益,revenue expenditure,收益性支出,revenues,收入,subsidiary ledger,明细分类账,surplus reserve,盈余公积,T-account/transfer,T 字形(z xn)账户,tangible assets,有形资产,taxes payable,应交税金,the understandability principle,明晰性原则,timeliness,及时性原则,transaction,交易,第20页/共23页,第二十一页，共23页。,traveling expense,差旅费,trial balance,试算平衡,undistributed profits/undivided profits,未分配利润,unearned revenue,预收款项,unrelated business income,营业外收益,开办费,statement of cash flow/cash flow statement,现金流量表,stock on hand/inventory,存货,stub,存根,useful life,使用年限,value added tax,增值税,voucher,付款(f kun)凭证,第21页/共23页,第二十二页，共23页。,wages payable/salaries payable,应付工资,work in process/goods in process,在产品(chnpn),sales allowances,销货折让,sales discount,销货折扣,sales invoice,销货发票,sales on account,赊销,sales return,销售退回,sales revenue,销售收入,selling cost,销售成本,selling expense,销售费用,simple ournal entry,简单分录,source document,原始凭证,第22页/共23页,第二十三页，共23页。,