[管理学]会计双语6.ppt

Accounting English Accounting English MCkesson HBOC 是最大的处方药批发商之一。 它曾重申其第一季的收益，因为包含在医疗软件销售收入中的2620万美元不应该记在其中。这个不利的消息使MCkesson HBOC 股票价格一夜骤然下降了48%，从￥65.75跌到￥34.5，股票总市值损失90亿美元。 Media Vision Technology 公司是一个为计算机制造声音和动画技术的公司，它曾被指控通过操纵一个虚拟的货舱隐藏已经计入销售收入的销货退回清单。 出版商Pengnin USA说在过去的许多年里它都少披露了费用，因为它没报告预付款顾客的折扣。 网友在新浪留言称 2002年12月份，科龙针对当月销售出台了 一个销售政策，要点如下：1，空调淡季当旺季；2，经销商12月份打款享受9月份的贴息政策。3，经销商用科龙账上金额提货,享受提货奖励和年度奖励。4，经销商可以不把货提走，科龙的各分公司仓库调整出部分位置放经销商的货。5，如03年价格调整，享受补差政策。6，如经销商所提之货，旺季不能销售，可换货。7，1 2月份的客户发票全部留在科龙各分公司，用于退货冲帐。 Study objectives 1、Explain the time period assumption. 2、Explain the accrual basis accounting. 3、Explain why adjusting entries are needed. 4、Identify the major types of adjusting entries. 5、Prepare adjusting entries for prepayments. 6、Prepare adjusting entries for accruals. 7、Describe the nature and purpose of an adjusted trial balance. Steps in the accounting cycle 6.1 Timing issues Accounting Basis 1、这个例子说明了哪个会计原则？ 2、如果费用确认的会计期间少于收入确认的会计期间，将对此案的结果有怎样的影响？ 3、反之，又如何？ Part 2 Presentation --- When Four Types of Adjusting Entries Pioneer Advertising Agency inc. Trial balance Octorber 31. 2006 Prepaid expenses (1)supplies Pioneer Advertising Agency purchased advertising supplies costing $2500 on october5. An inventory count at the close of business on October 31 reveal（显示） the $1000 of supplies are still on hand. Oct.31 Advertising supplies expense 1500 Advertising supplies 1500 (to record supplies used) （2）Insurance On October 4, Pioneer Advertising Agency paid $600 for one-year fire insurance policy. The effective date of coverage was October 1.This account shows a balance of $600 in the October trial balance. Oct.31 Insurance expense 50 prepaid insurance 50