会计英语第一章ppt课件.ppt

肖岚 ACCOUNTINGENGLISH会计英语 PREFACE Whyshouldwetake AccountingEnglish WorkforaMultinationalEnterpriseStudyaccountingabroadBeaCPA PREFACE LearningObjectivesUseaccountingVocabularyLearnaccountingconceptsandprinciplesApplytheaccountingequationstobusinessorganizationsUnderstandfinancialstatements 课程分数构成 20 30 50 出勤率 课堂表现 平时作业 半期考试 期末考试 PREFACE Howorganizesthecourse WordsandExpressionsTextsLearnpointsExercises BRIEFCONTENTS Chapter1AnOverviewofAccountingChapter2AccountingStandardsChapter3AccountingEquationChapter4AccountingMethodsChapter5AccountingProcedures BRIEFCONTENTS Chapter6TheAdjustmentProcessChapter7AccountingStatementsChapter8AccountingforaTypicalOperatingCycle CHAPTER1ANOVERVIEWOFACCOUNTING WhatisAccounting 1 1WhatisAccounting1 2TheRoleofAccounting1 3AccountingandBookkeeping1 4TheAccountingProcess1 5AccountingToday 1 1WhatisAccounting Isthatimportanttoyou Gotocollege Costs Benefits 1 1WhatisAccounting WhatisAccounting ThelanguageofBusiness Aninformationsystem TheBasisforDecisionMaking 1 1 1ThelanguageofBusiness financen 财政 金融 复数 国家 组织或个人的 财源 收入 收益 进款 资金financingn 融资 财务 筹措资金 v 筹措资金 财政管理 从事金融活动 finance的ing形式 meansn 手段 方法conveyvt 传达 运输executiveadj 行政的 经营的 执行的 经营管理的n 经理 执行委员会 执行者 经理主管人员charityn 慈善团体 慈善 施舍 1 1 1ThelanguageofBusiness Accountingisoftencalledthe languageofbusiness thebetteryouunderstandthelanguage thebetteryoucanmanageyourfinances 会计是一种商业语言 你掌握得越好 你就能越好的运用你的资金 1 1 1ThelanguageofBusiness Alanguageisameansofsocialcommunicationandinvolvesaflowofinformationfromonepersontooneormoreotherpersons 语言是一种社交手段 包括了人与人之间的信息传递 1 1 1ThelanguageofBusiness Businesspeopleoftencallaccountingthe languageofbusiness becausetheyuseaccountingdataincommunicatingaboutafirm sactivities 商业人员常把会计称为 商业语言 因为他们通过在沟通中使用会计数据对公司活动进行交流 1 1 2Aninformationsystem transaction交易 事项reimbursementn 退还 偿还 赔偿enterprise企业Business商业 企业decisionmaking制定决策 1 1 2Aninformationsystem BasicFunctionofanAccountingSystem Interpretandrecordtheeffectsofbusinesstransactions 解释和记录商业交易的影响 1 1 2Aninformationsystem 2 Classifytheeffectsofsimilartransactionsinamannerthatpermitsdeterminationofthevarioustotalsandsubtotalsusefultomanagementandusedinaccountingreports 将相似商业交易的结果进行分类 并将其加总或部分加总 以便提供给管理层和编制会计报告 1 1 2Aninformationsystem 3 Summarizeandcommunicatetheinformationcontainedinthesystemtodecisionmakers 将系统内信息进行归总 并提供给决策者 1 1 3TheBasisforDecisionMaking Accountingisthebasicfordecisionmaking Itspurposeistoprovideusefulinformationtoavarietyofuserssotheycanmakeinformeddecisions 会计是决策的基础 它的目的是向大量的用户提供有用的信息 从而让他们做出正确的决策 1 2TheRoleofAccounting stockholder股东payroll工资单evaluatevt 估价laborunion工会holdings所持股份creditor债权人fund 会计 资金individuals个人loan贷款levyvt 征税propertytax财产税 DecisionMakersWhoUseAccountingInformation IndividualsBusinessesInvestorsandCreditorsGovernmentAgenciesTaxingAuthoritiesNonprofitOrganizationsOtherUsers 1 3AccountingandBookkeeping Record makingphase记账部分proficient熟练的 精通的 profession专业 职业 certifiedpublicaccountantCPAroutine例行公事 日常工作clerical文书的 办公室工作的 clericalwork行政工作 task工作 任务 work工作 job工作 daytoday日复一日 1 3AccountingandBookkeeping Bookkeepingmeanstherecordingoftransactions theRecord makingphaseofaccounting Therecordingtendstobemechanicalandrepetitive itisonlyasmallpartofthefieldofaccountingandprobablythesimplestpart 簿记就是记录经济业务 它是会计的记账部分 记录经济业务通常是机械和重复的工作 它只是会计领域的很小的一部分 而且是最简单的部分 1 3AccountingandBookkeeping Atthecomputertimes peopleareusingcomputerstododetailedbookkeeping 在计算机的时代 人们通常使用计算机来完成详细的簿记工作 1 3AccountingandBookkeeping Apersonmightbecomeareasonablyproficientbookkeeperinafewweeksormonthshowever tobeaqualifiedprofessionalaccountantoracertifiedpublicaccountantrequiresseveralyearsofstudyandexperience 一个人可能在几周或几个月内成为一个熟练的簿记员 然而 要成为一个合格的专业会计师或注册会计师则需要几年的学习和经验 TheDifferenceBetweenAccountingandBookkeeping Accountant Professionalaccountantsareinvolvedmorewiththeinterpretationanduseofaccountinginformationthanwithitsactualpreparation Theirworkincludesevaluatingtheefficiencyofoperations resolvingcomplexfinancialreportingissues forecastingtheresultsoffutureoperations auditing taxplanning anddesigningefficientaccountingsystems TheDifferenceBetweenAccountingandBookkeeping BookkeepingBookkeepingistheclericalsideofaccounting therecordingofroutinetransactionsandday to dayrecordkeeping Todaysuchtasksareperformedprimarilybycomputersandskilledclericalpersonnel notbyaccountant 1 4TheaccountingProcess manually手动的narrative叙事的account账户percentage百分数 百分比ratio比率 比例footnote脚注 补充说明caption说明 1 4TheaccountingProcess Therearesixmajorphasesoftheaccountingprocess 1 analyzing分析 2 Recording报告 3 Classifying分类 4 Summarizing总结 5 Reporting报告 6 interpreting解释 1 4TheaccountingProcess analyzingisthefirstphaseoftheaccountingprocess Theaccountantmustlookatatransactionoreventanddetermineitsimportancetothebusiness 1 4TheaccountingProcess Recordingthesetransactionsisthesecondphase Traditionallythismeantwritingsomethingbyhand Eventoday muchoftherecordkeepinginaccountingisdonemanually 1 4TheaccountingProcess However somemajorchangeinthebusinessworldhavebeencausedbytheintroductionofcomputers Eventhoughthemethodofenteringorrecordingaccountinginformationhaschanged theconceptbehindtheprocesshasnot 1 4TheaccountingProcess Classifyingphasethreeoftheprocess relatestothegroupingofliketransactionstogetherratherthankeepinganarrativerecordofmanytransactions Likeitemsaregroupedinseparateaccounts 1 4TheaccountingProcess Summarizingistheprocessofbringingtogethervariousitemsofinformationtodetermineorexplainaresult 1 4TheaccountingProcess Reportinginvolvescommunicatingresults