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1、会计英语1110课Text 1 Accoountinng andd Its EnvirronmenntDevelopp an aaccounnting vocabbularyy for decission mmakingg. Acccountiing iss a syystem for mmeasurring, proceessingg, andd commmunicaating finanncial inforrmatioon. Ass the “languuage oof bussinesss,” accoountinng hellps a wide rangee of ddecisiio
2、n maakers. Accoountinng dattes baacks tto anccient civillizatiions, but iits immportaance tto socciety has bbeen ggreateest siince tthe Inndustrrial rrevoluution.Apply aaccounnting conceepts aand prrincipples tto anaalyze businness ttransaactionns. Thhe thrree baasic fforms of buusinesss orgganizaat
3、ion are tthe prroprieetorshhip, tthe paartnerrship, and the ccorporrationn. Whaateverr the form, accoountannts usse thee entiity coonceptt to kkeep tthe buusinessss rrecordds sepparatee fromm the persoonal rrecordds of the ppeoplee who run iit. Acccounttants at alll levvels mmust bbe ethhical to see
4、rve ttheir intennded ppurposse. Geenerallly acccepteed acccountiing prrincipples (GAAP) guidde acccountaants iin theeir woork. AAmong thesee guiddelinees aree the entitty conncept, the reliaabilitty priinciplle, thhe cosst priinciplle, thhe goiing-cooncernn conccept, and tthe sttablemmonetaary-unnit
5、 coonceptt.Use thee accoountinng equuationn to ddescriibe ann orgaanizattions finnanciaal possitionn. In its mmost ccommonn formm, thee accoountinng equuationn is AAssetss=Liabbilitiies + Ownerrs Equuity.Use thee accoountinng equuationn to aanalyzze bussinesss trannsactiions. Transsactioons afffects
6、s a buusinessss asssets, liabiilitiees, annd ownners equuity. Thereefore, trannsactiions aare annalyzeed in termss of ttheir effecct on the aaccounnting equattion.Preparee the finanncial stateementss. Thee finaanciall stattementts commmuniccate iinformmationn for decission mmakingg by tthe enntitys
7、manaagers, owneers, aand crreditoors annd by goverrnmentt agenncies. The incomme staatemennt preesentss a viideo oof thee entiitys opeeratioons inn termms of revennues eearnedd and expennses iincurrred duuring a speecificc periiod. TTotal revennues mminus totall expeenses equall net incomme. Neet in
8、ccome oor nett losss answwers tthe quuestioon, Hoow mucch inccome ddid thhe enttity eearn, or Hoow mucch losss didd it iincur durinng thee periiod? The stateement of owwners equuity rreportts thee channges iin ownners equuity dduringg the periood. Thhe ballance sheett provvides a phootograaph off th
9、e entittys finnanciaal staandingg in tterms of itts asssets, liabiilitiees, annd ownners equuity aat a sspeciffic tiime. IIt ansswers the qquestiion, WWhat iis thee entiitys finnanciaal possitionn? Thee stattementt of ccash fflows reporrts thhe cassh comming iin andd the cash goingg out durinng thee
10、 periiod. IIt ansswers, Wherre didd cashh comee fromm , annd, Whhere ddid itt go?Evaluatte thee perfformannce off a buusinesss. Hiigh neet inccome iindicaates ssuccesss in businness; net lloss iindicaates aa bad year.New worrds accountting 会会计学，结算算 measuree 估量，衡衡量，计算processs 初步分类类，整理 apply tto 把应用于于
11、transacction 交易 principple 原理理proprieetorshhip 独资资企业，所有有权 partnerrship 合伙关系，合合伙企业corporaation 公司，企业业 entity 实体，统一一的，权益ethicall 合乎道德德的 intendeed 预期的的GAAP 普通通会计原理 guideliine 方针针，指南entity conceept 主体体概念 reliabiility princcipal 可信性原则则cost prrincippal 成本本原则 goinng-conncern conceept 持续续经营概念stable-moneyy-u
12、nitt conccept 稳稳定货币单位位的概念 equatioon 等式 ownerss equiity 投资资者权益financiial sttatemeent 财政政报表 agency 机构income stateement 损益报表 video 说说明revenuees 总收入入 incurreent 遭受受minus 减减去 balancee sheeet 资产负负债表，决算算表indicatte 表明，暗暗示 expensees 开支，消消费Text 2 Reccordinng Bussinesss TrannsactiionDefinee key accouuntingg te
13、rmms: acccountt, leddger, debitt, andd creddit. TThe acccountt can be viiewed in thhe forrm of the lletterr “T”. Thee leftt sidee of eeach TT-accoount iis itss debiit sidde. Thhe rigght siide iss its crediit sidde. Thhe leddger, whichh conttains a reccord ffor eaach acccountt, grooups aand nuumberss
14、 accoounts by caategorry in the ffollowwing oorder: asseets, lliabillitiess, andd owneers equuity (and iits suubpartts, reevenuees andd expeenses).Apply the rrules of deebit aand crredit. Asseets annd exppensess are increeased revennues aare inncreassed byy creddits. Liabiilitiees, owwners equuity, and rrevenuues arre inccreaseed by crediits annd deccreaseed by debitts. Thhe siddedebitt or ccredittof thhe acccount in whhich iincreaases aare reecordeed is that accouunts norrmal bbalancce. Thhus thhe norrmal bbalancce of assetts andd expeenses is a debitt, andd the normaal ballance of liia
