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1、,实用会计英语 Practical Accounting English,Unit 05 Financial Statements,Goals 学习目标,1. Have general ideas of the financial report 2. Understand typical format and draft simple balance sheet 3. Understand typical format and draft simple income statement 4. Understand typical format of cash flow statement,5-
2、1,Guidance 学习指导,财务会计报告是指企业对外提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。完整的财务会计报告体系包括财务报表、财务报表附注、财务情况说明书。 其中财务报表包括基本报表和附表。基本财务报表至少应包括资产负债表、利润表、现金流量表、所有者权益(股东权益)变动表。,5-2,Contents,【Unit 05】,2,1,3,4,Financial Statements,05,5-3,LESSON1 FINANCIAL STATEMENTS,GOAL 学习目标 Have general ideas of the financial statemen
3、ts.,5-4,A. Fill in the blanks with the proper English words given below.,MODULE 1 学以致用,5-5,MODULE 2 手不释卷,1. Financial statements A financial statement is a formal record of an economic entitys financial activities. The purpose of financial statements is to provide information about the financial pos
4、ition, financial performance and cash flows of an economic entity that is useful to a wide range of users in making proper economic decisions. 2. Contents of financial statements To meet that objective, financial statements should provide information about an economic entitys: assets, liabilities, e
5、quity, income and expenses (including gains and losses), contributions by and distributions to owners, cash flows, and other information in the notes.,1. 财务报表 财务报表是对一个经济主体财务活动的正式记录。财务报表的目标是通过为广大使用者提供有关一个经济主体的财务状况、经营成果和现金流量的信息来帮助他们进行适当的经济决策。 2. 财务报表的内容 为达到该目的，财务报表应提供一个主体的如下信息：资产、负债、权益、收益和费用(包括利得和损失)，
6、所有者对经济主体的贡献与该经济对其的分配，现金流量和财务报表附注中的其他信息。,5-6,A. Reading material,MODULE 2 手不释卷,A complete set of financial statements should include: a statement of financial position (balance sheet) at the end of the period; an income statement for the perioda statement of cash flows for the period; a statement of
7、changes in equity for the period; notes, comprising a summary of accounting policies and other explanatory notes. 3. Users of financial statements The Users of financial statements include shareholders, management, employees, creditors, government and other public bodies such as trade union and comm
8、unity.,一套完整的财务报表包括下列组成部分：期末资产负债表、本期的利润表、本期的权益变动表、现金流量表和会计政策与说明性注释。 3. 财务报表的使用者 任何用财务报表进行经济决策的人都是财务报表的使用者。财务报表的使用者包括：股东、管理人、员工、债权人、政府和其他的像工会与社区这样的公共机构。,5-7,MODULE 2 手不释卷,3. Three common inventory cost flow assumptions First-in, first-out (FIFO) method: assumes that the first items placed in inventory
9、 warehouse are the first sold. Last-in, first-out (LIFO) method: assumes that the last items placed in inventory warehouse are the first sold. Look at the Exhibit 4-4, which shows the difference between LIFO and FIFO. Average cost method: assumes that the cost of inventory is based on the average co
10、st of the goods available for sale during the period.,3. 常见三大的存货成本核算假设(方法) 先进先出法：假设先放置入库的存货先售出。 后进先出法：假设后放置入库的存货先售出。 平均成本法：假设存货的成本计价以本期存货的平均成本为计价标准。,5-8,B. Learn the new words and phrases in the passage and try to use them to make sentences.,New Words entity n.主体，实体, 独立存在体 contribution n.捐助物, 贡献 dis
11、tribution n.分发, 分配 complete adj.完整的, 完全的 comprise vt.包含, 包括, 由组成 policy n.政策, 方针,Useful Expressions and Knowledge 1. financial statements 财务报表 财务报表亦称会计报表，有些英文材料用Accounting statements 表示财务报表。英国常常用Financial Accounts 来表示财务报表。 2. prepare financial statements 编制财务报表 一想到“编制”这个词很多朋友会想到formation; 而prepare 一
12、般表示准备、筹备的意思。但英文里习惯用prepare来表示“编制报表”中的“编制”一词。 3. financial position 财务状况 企业财务状况是企业在某一特定日期Assets(资产)、Liabilities(负债)及owners (shareholders) equity (所有者(股东)权益 )的情况。我们通常认为balance sheet(资产负债表)是表示财务状况的报表。美国等国家也将资产负债表称为Statement of financial position(财务状况表)。 4. financial performance 财务业绩、经营成果 企业经营成果一般由收入、费用
13、和利润来体现。因此income statement(利润表)又在有些国家被叫做Statement of financial performance(财务业绩表)。 5. economic decision经济决策 6. trade union 工会 工会在英国叫trade union，在美国叫labor union. 7. a wide range of 广大的，广泛的 8. a set of 一套,5-9,MODULE 3 博学多才,A. Visit the relevant websites and learn some useful information. 1.http:/www.if
14、rs.org/NR/rdonlyres/9DC65C49-ABA2-4718-954A-49775B5C84E6/0/IAS1.pdf 推荐理由：IASB(国际会计准则委员会)的官方网站所提供的IAS1 Presentations of Financial Statements(国际会计准则第1号财务报表列报)英文原文。 2. http:/ 推荐理由：国际会计准则第1号财务报表列报的中文翻译。,5-10,LESSON2 BALANACE SHEET,GOAL 学习目标 Understand typical format and draft simple balance sheet,5-11,A
15、. Fill in the blanks with the proper words and expressions given below, changing the form if necessary.,MODULE 1 学以致用,5-12,1. What (资源)can we use to make better investment decisions? 2. Owner has the residual (利益)in the assets of the enterprise after deducting all the liabilities. 3. Whats the econo
16、mic (利益)of this new project? 4. The accounting elements include in the balance sheet include (资产), (负债)and owners equity. 5. To pay taxes is an (责任).,MODULE 2 手不释卷,1. Balance sheet Balance sheet also is referred to as statement of financial position, shows the financial position of a business at a point in time. The accounting elements include in the balan
