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《会计英语复习要点》课件
23页1、KeypointsforreviewingaccountingEnglish目录AccountingFundamentalsAccountingtreatmentFinancialstatementanalysisAccountingEnglishVocabularyAccountingEnglishSentencePatterns01AccountingFundamentalsAccountingDefinitionSummary:Accountingdefinitionisthefoundationofaccounting,whichclarifiestheresponsibilitiesandscopeofaccountingwork.Detaileddescription:Accountingdefinitionisoneofthemostbasicconceptsinaccounting,whichclarifiestheresponsibilitiesandscopeofaccountingwork.Accountingisaneconomicmanagementactiv
2、ityaimedatprovidinginformationaboutacompanysfinancialconditionandoperatingresults.Accountingpreparesfinancialstatementsbyrecordingandsummarizingeconomictransactionsandeventsofacompany,providingdecision-makingbasisforinternalandexternalinformationusers.AccountingelementsSummary:Accountingelementsarethefundamentalelementsthatmakeupfinancialstatements,includingassets,liabilities,ownersequity,income,andexpenses.Detaileddescription:Accountingelementsarethebasiccomponentsoffinancialstatements,includin
3、gassets,liabilities,ownersequity,income,andexpenses.Assetsrefertoresourcesownedorcontrolledbyanenterprisethatareexpectedtobringeconomicbenefitstotheenterprise.Debtreferstothecurrentobligationundertakenbyacompanythatisexpectedtoresultintheoutflowofeconomicbenefits.Ownersequityreferstotheremainingequityenjoyedbytheownerafterdeductingliabilitiesfromenterpriseassets.Incomereferstothetotalinflowofeconomicbenefitsformedbyanenterpriseinitsdailyactivities,whichmayleadtoanincreaseinownersequityandareunre
4、latedtothecapitalinvestedbytheowner.Expensesrefertothetotaloutflowofeconomicbenefitsincurredbyanenterpriseinitsdailyactivities,whichmayleadtoadecreaseinownersequityandareunrelatedtothedistributionofprofitstoowners.AccountingsubjectsSummary:Accountingentityisaspecificunitthataccountingserves,anditisthespatialscopeforenterpriseaccountingrecognition,measurement,andreporting.Detaileddescription:Accountingentityreferstoaspecificunitthataccountingserves,whichisthespatialscopeforenterpriseaccountingrec
5、ognition,measurement,andreporting.Undertheassumptionofaccountingentities,enterprisesshouldrecognize,measure,andreporttheirowntransactionsorevents,reflectingthevariousproductionandbusinessactivitiestheyengagein.Thisassumptionclarifiesthepositionandperspectiveofaccountingwork,providingaspatialscopefordeterminingaccountingelementssuchasassets,liabilities,andownersequity.02AccountingtreatmentCertificateprocessingUnderstandingthepurposesandrequirementsofvariouscertificates:Accountingcertificatesarees
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