《财务会计英语讲座》课件

PowerPoint presentationofFinancial AccountingEn•Introduction toFinancial Accounting•Fundamentals of Financial Accounting•Practice forFinancial Accounting•Financial AccountingEnglish Terminology•Application scenariosof financialaccountingEnglish•Development Trendsand ChallengesofFinancial Accounting01Introduction toFinancial AccountingDefinitionof Financial AccountingFinancial accounting is theprocess ofrecording,classifying,and summarizingfinancial transactionsandevents in a waythat isuseful toinvestors,auditors,andother usersof financial informationIt provides information aboutthe financialconditions,performance,and cash flows ofan organizationtointerested partiesthrough financial statementsThe responsibilitiesof financialaccountantsPrepare and analyze financialPrepare financialstatements,data to ensure accuracy and includingincome statements,compliance withaccounting balancesheets,and cash flowstandards statementsAssistmanagement indecision Ensurecompliance with tax lawsmakingby providingfinancial andregulationsinformation and analysisThe Importanceof FinancialAccountingHelps investorsand Providea basisfor Helpsmaintain theSupports decision makingcredits makeinformed management to monitorintegrity of the financialby providinga basisfordecisions about an andcontrol the financial reportingsystem byevaluating investmentorganizationsfinancial affairsof theorganization ensuringaccuracyandopportunities,managinghealth andperformance transparencyin financialfinances,and planninginformationfuture operations02Fundamentals ofFinancial AccountingAccountingelementsAssets-Resources controlledby the entity asa resultofpast eventsand fromwhich futureeconomicbenefits areexpected toflow into the entityLiability-Obligations of theentityarising frompastevents,the settlementof whichis expected to resultin an outputfrom theentity ofresources embodyingeconomicbenefitsAccounting elements•Equity-The residualinterest in the assetsof theentity thatremainsafter deductingall itsliabilities•Income-A increasein economicbenefits duringthe accountingperiod in the formof inflowsof cash,cashequivalents or non cash assets•Expenses-A decrease in economicbenefits duringthe accountingperiod inthe formof outflowsof cash,cash equivalentsornoncashassets that resultinadecreaseinan assetor increaseinareliability thatwillgenerate cashinflows infuture accountingperiodsAccounting subjectsCorporations-Entities that are separateand distinctfrom theirownersand thathave beenincorporated underthe lawsof thecountryor countrywhere it is dominantPartners-Two ormore peopleassociated togetheras coownersof abusiness andsharing itsprofits andlossesSolid Properties-Businesses ownedand operatedby asingleindividual,who ispersonally feasiblefor allthe debtsandobjectives of the businessAccountingentriesDebit-An entrymade onthe leftside ofan accountto recordincreasesin assetsor decreasesin liabilitiesCredit-An entrymade onthe rightside ofan accountto recorddecreasesin assetsor increasesin liabilitiesFinancialstatements•Balance Sheet-A financialstatement thatprovides informationabouta companysassets,liabilities,and equityata specific pointin time Itgives asnapshot ofthe companysfinancial position•Income Statement-A financialstatement thatprovides informationabout acompanys revenue,expenses,andprofit or loss overa specificperiod of time,commonly afinancial yearor quarterIt showshow muchmoney thecompanymade orlost overthat period•Cash FlowStatement-A financialstatement thatprovidesinformationaboutacompanys cashflows generatedfromoperating,investing,and financingactivities overaspecificperiod oftimeIthelps investorsand auditorsunderstandhow wellthe companyis managingits cashresources03Practice forFinancial AccountingDailyaccounting processingDailyaccounting processingincludes recordingfinancial transactions,preparingfinancial statements,and ensuringaccuracy ofaccounting recordsItis essential to maintainproper accountingrecords to ensure compliancewithlegal andregulatory requirementsDailyaccounting processingrequires attentionto detailandahigh levelof accuracytoensure theintegrity andreliability of financial informationCostaccountingCost accountingis acritical Costaccounting providesvaluable Costaccountingis essential foraspectoffinancial accounting,as informationto management,such decisionmaking,as itallowsit involvestracking andanalyzing as the identificationof costmanagementtocompare coststhecosts ofproduction,services,drivers,the evaluationof costwith revenuesand benefitstoand otherexpenses effectiveness,and theassess theeconomic viabilityofdevelopment ofcost savingvarious businessactivitiesstrategiesTax processingTaxprocessing involvescalculating taxesdue,preparing taxreturns,andensuring compliancewithtaxlaws andregulationsTax processingrequires athorough understandingof taxlaws andregulations toensureaccurate calculationsand fittingsTaxprocessing alsorequires attentionto detailandahigh levelof accuracytoavoid penaltiesand interestchargesFinancial analysis010203Financial analysisis acritical Financial analysis providesFinancialanalysisis essentialforcomponent offinancial valuableinsights into thefinancialdecisionmaking,as itallowsaccounting,as itinvolves theconditions andperformance ofan managementto identifyevaluationand interpretationof organization,such astrends inopportunities forimprovement,financial datato assessthe revenue,expenses,cashflow,and assessmentrisk,and makefinancial health andperformance profitabilityinformed decisionsaboutof anorganization investment,financing,and otherfinancialdecisions04FinancialAccountingEnglishTerminologyAsset TerminologyFixedAssetsLong termassets that areexpected toremain withthecompany fora significantperiodof time,such asland,buildings,and equipmentCurrentAssetsShort termassetsthatareexpected to be convertedintocash orused upwithin ayear,such asinventory,cash,andreceiptsDebt relatedtermsLong Term DebtDebt that is expectedtobe repaired overa longperiod oftime,such asbonds orloans witha materialdategreater thanone yearShortTermDebtDebtthatisexpectedtoberepairedwithin ashort periodoftime,such asaccounts payableor shorttermloansTerminology relatedto ownersequityPaid InCapitalThe amountof capitalinvestedby shareholdersinthecompanyRetained EarningsThenet incomeorlossthat isretainedby thecompany andnotdistributed toshareholdersTerminology relatedto incomeand expensesRevenueTheincome generatedby thecompanyfrom itsoperationsExpensesThe costsincurred bythecompany inconnection withitsoperations05Application scenariosof financialaccountingEnglishExchange financialinformation with foreign clientsBusinessCorrespondence FinancialStatementsWhen communicatingwithforeignclients,English isthe languageof globalbusiness,andfinancial accountingEnglish isused toexchange thereare,itisessentialtounderstand andbusinessletters,emails,and otherwritten interpretfinancialstatementsprepared in Englishcommunication Thisensures clarityand accuracyThis includesunderstanding balancesheets,inthetransfer offinancialinformationincome statements,cashflowstatements,andother relevantfinancial reportsReadinginternational financialreports要点一要点二Global ReportingStandards ComparativeAnalysisEnglish isthe languageused toprepare andpublish Byreading financialreports inEnglish,investors andfinancialreports thatcomply withglobal reportinganalyses cancompare thefinancial performanceandstandards suchastheInternational Financialposition ofcompanies acrossdifferent countriesandReporting StandardsIFRS Thesereports provideindustries Thisenables themto makeinformedvaluable insightsinto thefinancialhealthand decisionsabout investmentopportunities andriskperformance ofcompanies acrossthe worldmanagementFinancial Englishin InternationalBusinessNegotiationsNegotiation DocumentsCross culturalUnderstandingDuringinternational businessnegotiations,In additiontothetechnical languageof finance,financial accountingEnglish isused toprepare professionalisminEnglishisessentialfor buildingandunderstand negotiationdocuments suchas trustand understandingduring negotiationsItoffers,counteroffers,and agreementsThis helpsparticipants fromdifferent culturalensuresthat allparties involvedhave aclear backgroundsto communicateeffectively andunderstandingofthefinancial termsand reachconcerns onfinancial mattersconditionsofthedeal06Development Trendsand ChallengesofFinancial AccountingTheFuture DevelopmentofFinancialAccountingInnovation inReporting StandardsThefuture offinancialaccountinglies inthe developmentof moretransparentand consistentreporting standardsthatareglobally recognizedTechnologyIntegrationWith theincreasing useof AI,blockchain,and bigdata analytics,financialaccounting willintegrate thesetechnologies toautomate andstreamline financialreportingprocessesEvolving RegulatoryEnvironmentRegulatory bodiesworldwide arecontinuously improvingfinancial reportingrequirementstoensuretransparency andaccountabilityResponding tothe challengesofthedigital waveAdoptingAutomation01Implementing automationtools toreduce humanerrors andimproveefficiency infinancial reportingprocessesData Securityand Privacy02Ensuring thesecurity ofsensitive financialdata andcompilingwith privacyregulationstolimit therisks associatedwithdigitizationUpskill Workforce03Providing trainingand developmentopportunities foraccountantsto acquiredigital skillsand adapttothechanginglandscapeImprove theinternationalization levelof financialaccounting•Global Harmonization:Promote theHarmonizationof finTHANKS感谢观看。