Financial Accounting 财务会计

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1 Financial Accounting 财务会计
Unit One General Introduction 概述（一般介绍） March 9,2015

2 一.Introduction Section 1 Accounting equation & Accounting elements
1.objective 2.es'sential 3.accounting elements 4.accounting equation 5.T account 6.double-entry 7.le-dger 8.chart of accounts 9.jour-nal-ize 10.posting 11.pave the way 12.i.e. 13.balance position 14.assets 15.where-as 16.li-a-bi-li-ties 17.owner's e-qui-ty 18.equal to ,be equal to 19.plus 1.目标 2.基本要素 3.会计要素 4.会计等式 5.T字账户 6.复式记账 7. 总账 8.会计科目表 9.登日记账 10.过账 11.铺路 12.that is 即，就是 13.等式 14.资产 15.而 16.负债 17.所有者权益 18.等于 19.加

3 二.Section 1.2 Accounting elements .Asseter
1.economic resources 2.own 3.control 4.transaction 5.event 6.generate , generation 7.classify 8.De-posit 9.inventory 10.convert-ibility 11.li-quid-ity 12.non-current 13.business operation 14.patent \pæ \15.copyright 16.franchise['fræn tʃaɪz] 1..经济资源 2.拥有3.控制 4.交易，会计事项 5.事项、事件 6.产生 ,一代 7.分类 8.存款 9.库存 10.兑换-能力 11.流动性 12.非流动的 13.生产经营 14.专利 15.版权 16.特许权，经销权

4 Section 1.2 Accounting elements .Asset
17.goodwill 18.physical form 19.in most cases 20.provide sb with sth 21.Competitive compete in ; competition 22.advantage over 23.firm 17.好感，声誉，商誉 18.物质形态 19.许多情况下 20.提供某人某物 21.竞争的 22.超越…的优势 23.公司

5 Section 1.2 Accounting elements .Asset
1.economic resources 2.own 3.control 4.transaction 5.event 6.generate , generation 7.classify 8.De-posit 9.inventory 10.convert-ibility 11.li-quid-ity 12.non-current 13.business operation 14.patent \pæ \15.copyright 16.franchise[‘fræn tʃaɪz] 17.goodwill 18.physical form 19.in most cases 20.provide sb with sth 21.Competitive compete in ; competition 22.advantage over 23.firm

6 1.What is the accounting equation?
2.What do the accounting elements include? 1.What are included in assets? 2.What are current assets? 3.What are fixed assets? 4.What are intangible assets?

7 三.Accounting Elements .liability & owner's equity
1.owe 2.supplier 3.arise from 4.expect 5.give rise to 6.outflow; inflow 7.typical 8.mortgage 9.residual[ri'zi:djuəl] 10.deduct 11.net interest 12.stockholder 13.capital 14.profitable 15.decrease 16.debt17.payable18.tax 9.salary20.affect 1.欠 2.供应商 3.产生于 4.预期 5.导致 6.外流，内流 7.典型的 8.抵押款 9.残留的 10.扣除 11.净利益，权益 12.股东 13.资本 14.盈利的 15.减少 16.债 17.应支付的 18.税收 19.薪水20.影响

8 三.Accounting Elements .liability & owner's equity
1.owe 2.supplier 3.arise from 4.expect 5.give rise to 6.outflow; inflow 7.typical 8.mortgage 9.residual[ri'zi:djuəl] 10.deduct 11.net interest 12.stockholder 13.capital 14.profitable 15.decrease 16.debt 17.payable 18.tax 19.salary 20.affect

9 1.What are liabilities? 2.What are current liabilities(time and 3 examples)? 3.What are non-current liabilities? 4.What is owner‘s equity? Answers: 1.&2 5.What is "Capital" and what is "Stockholder's Equity".

10 Accounting Elements .revenue
1.gross 2.derive 3.result in 4.other than 5.relate to 6.contribution 7.manufacturing business 8.merchandise 9.enterprise 10.law firm 11.charge 12.legal 13.note 14.receipt 15.qualify qualification 1.总的，粗俗的 50.得到，来自 51.导致 52.而非 53.与...有关 54.投入，付出 55.制造业 56.销售，流通，商品(不可数) 57.企业 58.律师事务所 59.要价 60.合法的 61.注意，注释，记录 62.收到，所得 63.具有资格

11 Accounting Elements .revenue
1.gross 2.derive 3.result in 4.other than 5.relate to 6.contribution 7.manufacturing business 8.merchandise 9.enterprise 10.law firm 11.charge 12.legal 13.note 14.receipt 15.qualify qualification

12 Accounting Elements .expense & profit
1.result from 2.revenue-producing 3.Distribution 4.represent(v.) representative(person) 5.be equal to 6.use up 7.purchase 8.bear in mind 9.dividend payment 10.drawings 11.specific 12.exceed ,excess 13.difference 14.loss 15.temporary account 1.产生于，由...引起 2.产生收入的 3.分配 4.代表 5.等于 6.用完，消耗 7.购买 8.记住 9.股利支付 10.个人提款 11.具体的 12.超过 13.差额 14.亏损 15.临时账户

13 Accounting Elements .expense & profit
1.result from 2.revenue-producing 3.Distribution 4.represent(v.) representative(person) 5.be equal to 6.use up 7.purchase 8.bear in mind 9.dividend payment 10.drawings 11.specific 12.exceed ,excess 13.Difference 14.loss 15.temporary account

14 March 6 (Thursday) 1.How many kinds of assets are there? What are they? 2.What are current assets, fixed assets and intangible assets? 1.What are expenses? 2.Are dividend payments and drawings expenses? Why?

15 March 6 (Thursday) 1.What is profit often called?(2 words) 2.What if expenses exceed revenue? 3.What is the different concept of revenue and profit? Revenue is a __ __ whereas profit is a __ __. 4.Why are revenue, expenses, and profit temporary accounts? 5.In the accounting equation, what do revenue, expenses, and profit belong to ?

16 1.3 Accounting elements in the accounting equation
1.exhibit 2.supplies 3.define 4.assume 5.creditor 6.invest 7.entry , make the entry 8.alter ['ɔltɚ] 9.auto-mobile [,ɔtəmə'bil] 10. minus ['mainəs] 11.as follows 1.展览，展示 2.材料 3.定义 4.假定 5.债权人，债主 6.投资 7.登记，记录，分录 8.改变 9.小汽车 10.减 11.列举如下

17 1.3 Accounting elements in the accounting equation
1.Assume that a business owns assets of $10,000, borrows from creditor $2,000, and invests by the owner $8,000. What would be the entries made in the accounting equation? 2.$1,600 has been used to pay for the debt, what would be the changed equation? 3.The business has received $3,500 as an income, what is the equation? thousand 千； hundred百

18 1.What is the accounting equation?
2.What do the accounting elements include? 1.What are included in assets? 2.What are current assets? 3.What are fixed assets? 4.What are intangible assets?

19 1.What are liabilities? 2.What are current liabilities(time and 3 examples)? 3.What are non-current liabilities? 4.What is owner‘s equity? Answers: 1.&2 5.What is "Capital" and what is "Stockholder's Equity".

20 2.Where do manufacturing and merchandising businesses receive revenue?
March 5 (Wednesday) 1.What is revenue? Revenue is the __ __of economic benefits __ from the course of ordinary activities that __ __ __ in owner's equity. 2.Where do manufacturing and merchandising businesses receive revenue? 3.Where does a servise enterprise get revenue?

21 春秋时代孔子曾当过管会计的委吏。 会计当时基本涵义： 有日常的零星核算，又有年终伊总核算，月计岁会。 “零星算之为计，总合算之为会”。 1.What is the accounting equation? 2.What do the accounting elements include? 3.What are included in assets? 4.What are liabilities? 5.What are called owner's equity? 6.Is cash borrowed from a bank revenue? 7.What are expenses? 8.What is the profit?