第一讲会计英语的常用术语授课内容和教学目标：在第一个专题中向大家介绍会计领域中经常用到的最基本的术语以及它们的应用，使学生在头脑中建立起一个框架并对会计专业英语有一个直观的了解。这些内容将构成以后几个专题学习的基础。1.accountingn.会计；会计学accountn..账，账目a/c；账户e.g.T-account:T型账户；accountpayable应付账款receivable应收账款）；accountantn.会计人员，会计师CPA（certifiedpublicaccountant）注册会计师2.Accountingconcepts会计的基本前提1）accountingentity会计主体；entity实体，主体2）goingconcern持续经营3）accountingperiod会计分期financialyear/fiscalyear会计年度（financialadj.财务的，金融的；fiscaladj.财政的）4）moneymeasurement货币计量人民币RMB￥美元US$英镑￡法国法郎FFr*权责发生制accrualbasis.accrualn.本身是应计未付的意思，accruev.应计未付，应计未收，e.g.accruedliabilities，应计未付负债3.Qualityofaccountinginformation会计信息质量要求（1）可靠性reliability（2）相关性relevance（3）可理解性understandability（4）可比性comparability（5）实质重于形式substanceoverform（6）重要性materiality（7）谨慎性prudence（8）及时性timeliness4.Elementsofaccounting会计要素1）Assets:资产–currentassets流动资产cashandcashequivalents现金及现金等价物（bankdeposit）inventory存货receivable应收账款prepaidexpense预付费用–non-currentassets固定资产property（landandbuilding）不动产,plant厂房,equipment设备（PPE）e.g.ThetotalassetsownedbyWilsoncompanyonDecember31,2006wasUS$1,500,000.2）Liabilities:负债fundsprovidedbythecreditors.creditor债权人，赊销方–currentliabilities当期负债non-currentliabilities长期负债totalliabilitiesaccountpayable应付账款loan贷款advancefromcustomers预收款bond债券（由政府发行,governmentbond/treasurybond政府债券，国库券）debenture债券（由有限公司发行）3）Owners’equity:所有者权益（Netassets）fundsprovidedbytheinvestors.Investor投资者–paidincapital（contributedcapital）实收资本–shares/capitalstock（u.s.）股票retainedearnings留存收益同时记住几个单词dividend分红beginningretainedearningsendingretainedearnings–reserve储备金（资产重估储备金，股票溢价账户）e.g.Thecompanyoffered/issued10,000sharesatthepriceofUS$2.30each.4）Revenue:收入salesrevenue销售收入interestrevenue利息收入rentrevenue租金收入5）Expense:费用costofsales销售成本,wagesexpense工资费用6）Profit（income,gain）:利润netprofit,netincome5.Financialstatement财务报表1）balancesheet资产负债表2）incomestatement利润表3）statementofretainedearnings所有者权益变动表4）cashflowstatement现金流量表6.Accountingcycle1）journalentries日记账generaljournal总日记账generalledger总分类账trialbalance试算平衡表adjustingentries调整分录adjustedtrialbalance调整后的试算平衡表Financialstatements财务报表closingentry完结分录2）Dr.—Debit借Cr.—Credit贷Double-entrysystem复式记账7.Exercise练习1）purchasesofinventoryincashforRMB￥3,000现金人民币3,000元购买存货Dr.inventory3,000借：存货3,000Cr.cash3,000贷：现金3,0002）salesonaccountofUS$10,000赊销方式销售，收入10,000美元Dr.accountreceivable10,000借：应收账款10,000Cr.salesrevenue10,000贷：销售收入10,0003）paidRMB￥50,000insalaries&wages支付工资人民币50,000元Dr.wages&salariesexpense50,000借：职工薪酬50,000Cr.bankdeposit50,000贷：银行存款50,0004）cashsaleofUS$1,180销售收入现金1,180美元Dr.cash1,180借：现金1,180Cr.salesrevenue1,180贷：销售收入1,1805）pre-paidinsuranceforUS$12,000预付保险费12,000美元Dr.prepaidinsurance12,000借：预付保险12,000Cr.bankdeposit12,000贷：银行存款12,000第二讲存货授课内容和教学目标：本专题...
