会计英语Unit课件

Unit1,IntroductionaboutAccounting,:牛鸽、樊华、赵鑫、闫星、刘佳卉、李溪媛、单辉鹏,1,PPT学习交流,A.GettingStarted,Keywordsinformationsystem信息系统businesseconomicactivities商业经济活动monetary货币nonprofitorganization非营利性组织Assuranceservice保证服务,2,PPT学习交流,Accounting,Accountingisaninformationsystemofinterpreting,recording,measuring,classifying,summarizing,reportinganddescribingbusinesseconomicactivitieswithmonetaryunitasitsmaincriterion.会计是一个信息系统的解读、录音、测量、分类、总结、报告和描述业务经济活动与货币单位作为主要标准。Firstly,theaccountinginvolvesmanyactivities:interpreting,recoding,measuring,classifying,summarizing,reportinganddescribing.首先,会计涉及很多活动:解释,重新编码,测量、分类、总结、报告和描述。,3,PPT学习交流,Secondly,theobjectofaccountingisbusinesseconomicactivities.Thirdly,themonetaryunitisthemaincriterionusedinaccounting.其次，会计的客体是商业经济活动。第三，货币单位是会计的主要标准。Besides,theobjectiveofaccountingistorecordandmeasurethebusinesseconomicactivitiesofanentityandpresentthefinancialreporttousersincludingmanagement,creditors,andotherprotentialinvestors,etc.此外，会计的目的是记录和衡量一个实体的商业经济活动，并向包括管理层、债权人和其他潜在投资者在内的用户提供财务报告。,4,PPT学习交流,Thefieldofaccountantsworkisdividedintothreekinds:publicaccounting,accountingforprivatebusiness,andaccountingforgovernmentandnonprofitorganization.会计工作的领域分为三种:公共会计，私营企业会计，政府和非营利性组织会计.TheaccountantsworkinginpublicaccountingarecalledCPAs.在公共会计部门工作的会计师被称为注册会计师。InUSA,CICPAwillorganizetheexaminationfortheCPAs,andthedifferentstatessetadditionalqualifications.在美国，CICPA将组织CPAs的考试，不同的州设置额外的资格。,5,PPT学习交流,InChina,CICPAwillorganizetheexaminationfortheCPAs.PublicaccountingfirmsarecalledCPAfirms,andtheyhavedifferentformssuchasproprietorship,partnership,andcorporation.InChina,CPAfirmscannotbeaproprietorship.在中国，CICPA将组织CPAs考试。会计师事务所被称为注册会计师公司,他们有不同的形式,如所有权,伙伴关系和公司。在中国，会计师事务所不可能是独资企业。,6,PPT学习交流,TheprimaryserviceofferedbyCPAfirmscoversassuranceserviceandnon-assuranceservice.Assuranceservicemainlyincludesreviewandauditing.注册会计师事务所提供的主要服务包括保证服务和非保证服务。保证服务主要包括检查和审核。Theobjectiveofareviewoffinancialstatementsengagementistoenableanauditortostate,onthebasisofprocedure,whichdonotprovidealltheevidencethatwouldberequiredinanaudit,anythingthathascometotheauditorsattentionthatcausestheauditortobelievethatthefinancialstatementsarenotprepared,inallmaterialrespeets,inaccordancewithanidentifiedstatementsarenotprepared.,7,PPT学习交流,审查财务报表的参与的目的是使审计师,过程的基础上,不需要提供所有的证据表明,在审计中,任何审计人员的注意力,导致审计人员认为,财务报表不准备,在所有材料,依照确定语句是不准备.Audingistheaccumulationandevaluationofevidenceaboutinformationtodetermineandreportonthedegreeofcorrespondencebetweentheinformationandtheestablishedcriteria.Autingshouldbedonebyacompetent,independperson.Auding是关于信息的证据的积累和评估，以确定和报告信息与既定标准之间的对应程度。Auding应该由一个有能力、不重要的人来完成。,8,PPT学习交流,Non-assuranceserviceincludesfaxservice,consuitativeserviceandsoon.TaxserviceofferedbyCPAfirmsusuallyincludeshelpingtheclientstofliethetaxreportandgivingtheclientssomesuggestionstominimizethetaxamount.非保证服务包括传真服务、合用服务等。注册会计师事务所提供的税务服务通常包括帮助客户在税务报告上撒谎，并给客户一些建议，以尽量减少税收。Theconsuilativeservicesmainlyrefertomanagementadvisoryservicessuchaswhetherthebusinessearnsprofitproperly,howtobudgetthebusinessresources,andsoon.咨询服务主要指的是管理咨询服务，如业务是否合理盈利，如何预算业务资源等.,9,PPT学习交流,Theaccountantsinprivateenterprisesareinchageofdesigningtheaccountingsystem,costaccounting,internalcontrolandauditing.摘要民营企业会计在会计制度设计、成本核算、内部控制和审计等方面都处于设计阶段。Theaccountingforgovernmentandnonprofitorganizationissimilartothatforprivatecompaniesexceptthattheobjectiveofearningaprofitisabsentfromaccountingforgovernmentandnonprofitoeganization.政府和非营利性组织的会计与私人公司类似，除了盈利的目的是政府和非营利性组织的会计。,10,PPT学习交流,1.2A.GettingStarted,KeywordsFinancialaccounting财务会计economicdecisions经济决策financialstatements财务报表creditor债权人Insum总而言之,11,PPT学习交流,Financialaccountingisaveryimportantpartinaccounting.财务会计是会计的一个非常重要的部分。Financialaccountingisdefinedasthegatheringandpresentationoffinancialinformationtousers.BasedonIFRS,theobjectiveoffinancialstatementsistoprovideinformationaboutthefinancialpositionofanentitythatisusefultoawiderargeofusersinmakingeconomicdecisions.财务会计定义为向用户提供财务信息的集合和表示。基于IFRS，财务报表的目的是提供关于一个实体的财务状况的信息，该实体在做出经济决策时对大量的用户是有用的。,12,PPT学习交流,However,financialstatementsdonotprovidealltheinformationthatusersmayneedtomakeeconomicdecisionsbecausefinancialstatementsreflectpasteventsandalsodontprovidenon-financialinformation.然而，财务报表并没有提供用户可能需要做出经济决策的所有信息，因为财务报表反映了过去的事件，也没有提供非财务信息。Financialstatementsalsoshowtheresultsofthestewardshipofmanagement,ortheacountabilityofmanagementfortheresourcesentrustedtoit.财务报表也显示了管理管理的结果，或者是管理对委托给它的资源的可接受性。,13,PPT学习交流,AccodingtotheAmericanFASB,theobjectivesoffinancialreportingaretoprovideinformationthatis:(1)usefultopresentthepotentialinvestors,creditorsandotherusersinformationinmakingrationalinvestment,credit,andsimilardecisions.财务报告的目标是向美国财务会计准则委员会(AmericanFASB)提供的信息，提供的信息是:(1)在制定合理的投资、信贷和类似的决策时，向潜在的投资者、债权人和其他用户提供信息。,14,PPT学习交流,Theinformationshouldbecomprehensilbleforthosewhohaveareasonableunderstandingofbusinessandeconomicactivitiesandarewillingtostudytheinformationwithreasonablediligence.对于那些对商业和经济活动有合理理解的人来说，信息应该是可理解的，并且愿意以合理的努力来研究这些信息。Insum,thisobjectiveisusefulforthosemakinginvestmentandcreditdecisionswhohaveareasonableunderstandingofbusinessandeconomicactivities.总而言之，这一目标对于那些对商业和经济活动有合理理解的投资和信贷决定是有用的。,15,PPT学习交流,(2)helpfultopresentthepotentialinvestors,creditorsandotherusersinformationinassessingtheamounts,timing,uncertaintyofprospectivecashreceiptsformdividendsorinterestandtheprocessofthesale,redempection,ormaturityofsecuritiesorloans.2)帮助向潜在投资者,债权人和其他用户信息评估金额,时间,不确定性预期现金收入形式的股利或利息和销售的过程中,偿还或成熟的证券或贷款。,16,PPT学习交流,Sinceinvestorsandcreditorscashflowsarerelatedtoenterprisecashflows,financialreportingshouldprovideinformationtohelpinvestors,cr