《会计英语》课堂教学延伸-1

《会计英语》课堂教学延伸-1第一页，共41页。

AccountingEnglishWhydoyoutakethecourseofAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?第二页，共41页。Studytools《AnEnglish–ChineseDictionaryofAccounting》，《英汉双解财会词典》，外语教学与研究出版社，[英]P.H.Collin,AdrianJoliffe编，张炜等译，2002年9月第1版第三页，共41页。Game

IntroduceyourselfinEnglishRespondingtoanintroduction第四页，共41页。ExamplesIloveshopping!Mymomsays,Ishouldbecomealegislator，becauseIbringsomanybillsintothehouse.I’maLeo.SomegoodtraitsofLeoare:broad-minded,loving,faithful.Badtraitsare:bossy,patronizing.I’matypicalLeo.I’mfaithfulbutpatronizing.

I’mapersonofprinciple.Idonotcompromise.BecauseIdon’tsmoke,IdonotwearaT-shirtwithaMarlborologo,evenifsomebodygivesonetomefree.第五页，共41页。Unit1IntroductiontoACCOUNTING:第六页，共41页。LearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Understandthetypesofaccountinginformation;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.第七页，共41页。DefinitionofAccounting

Accountingisasystemforrecording

informationaboutbusinesstransactionsto

providesummarystatementsofacompany'sfinancialpositionandperformance

to

userswhorequiresuchinformation第八页，共41页。Differentexpressionsabout“企业”inEnglishBusinessEnterpriseFirmAccounting会计（学）Accountant会计师BeanCounter数豆子的人第九页，共41页。Accounting:InformationforDecisionMakingTheprimaryobjectiveofaccountingistoprovideinformationthatisusefulformakingdecisions.第十页，共41页。TypesofaccountingFinancialAccountingManagementAccountingTaxAccounting第十一页，共41页。FinancialAccountingFinancialaccountinginformationdescribesthefinancialposition(财务状况),resultofoperation(经营成果),andcashflow(现金流)ofaneconomicentity.Question:Whousethefinancialaccountinginformation?Incometaxreturns纳税申报第十二页，共41页。ManagementAccountingQuestion:What’sthepurposeofmanagementaccounting?Bankaccount银行账户Oweto欠…债第十三页，共41页。TaxAccountingPrepare编制Confirmto/with与…相一致Question:Whatfunctionsdoestaxaccountingencompass?第十四页，共41页。UsersofAccountingInformation第十五页，共41页。ExternalusersInternal

usersUsersofAccountingInformation第十六页，共41页。InternalusersofaccountinginformationQuestion:Howtodefineinternalusersofaccountinginformation?Whoareinternalusersofaccountinginformation?第十七页，共41页。InternalusersofaccountinginformationMature=beduev.到期Maturityn.到期Meet=payoff偿还Inventory存货Expense费用Revenue收入Earnings=profits利润第十八页，共41页。InternalusersofaccountinginformationQuestion:Whichdecisionsaretobemadebyinternalusers?第十九页，共41页。ExternalusersofaccountinginformationQuestion:Howtodefineexternalusersofaccountinginformation?Whoareexternalusersofaccountinginformation?Andwhoarethetwoprimaryexternalusersofaccountinginformation?Whichdecisionsaretobemadebyexternalusers?第二十页，共41页。ObjectiveofExternalFinancialReportingQuestion:Whatistheobjectiveofexternalfinancialreporting?Wholesalehouses=wholesalers批发商Debt-payingability偿债能力Returnoninvestment投资回报Returnofinvestment投资回收第二十一页，共41页。ProfessionFields

ofAccountingprivateaccountingpublicaccounting

accountingforgovernments

andnonprofitorganizations第二十二页，共41页。PublicAccountingCPA(CertificatedPublicAccountants)CPAfirm普华永道(PriceWaterhouseCoopers，PwC)安永(Ernst&Young，E&Y)毕马威(KPMG)德勤(DeloitteToucheTohmatsu，DTT)安达信(ArthurAndersen)(已倒闭)ACCA(AssociationofCharteredCertificatedAccountants)AICPA(AmericanInstituteofCPA)CICPA(ChineseInstituteofCPA)第二十三页，共41页。Auditing审计，审计学Internal/externalauditingAuditor第二十四页，共41页。PrivateAccountingController总会计师，会计主管Treasurer财务主管CFOQuestion:Whataretheresponsibilitiesofaccountantsattheprivatebusiness?第二十五页，共41页。AccountingforGovernmentsandNonprofitOrganizations第二十六页，共41页。FourTypesofEnterprise

Serviceorganization–providesservices(doessomethingforyou)ratherthansellingsomething

Merchandisingbusiness–buysgoods,maybeaddvaluetothem,thensellsthemtocustomers

Manufacturer–makestheproductsitsells

Financialservicescompany–doesn’tmaketangibleproductsanddoesn’tsellproductsmadebyothercompanies;dealsinservicesrelatedtomoney

第二十七页，共41页。TherearethreetypesofbusinessorganizationsProprietorship(所有权）orSoleProprietorship

（独资经营）Partnership（合伙企业）Corporation第二十八页，共41页。Asole

proprietorshipisanunincorporatedbusinessownedbyoneindividual.

Joe’s第二十九页，共41页。AdvantagesEasyformationLowcostoforganizingtotalundividedauthorityDisadvantageslimitationonsize:fundraising

powerUnlimitedliabilitylifeofentity:limitedbyowner’schoiceordeathJoe’s第三十页，共41页。AsoleproprietorshipAsoleproprietorshippaysnoseparatebusinessincometaxes.Theownermerelyaddsanyprofitsorsubtractsanylossesfromthebusinesswhendeterminingpersonaltaxableincome.Itiswidelyusedinsmallretailstores,farms,servicebusiness,andprofessionalpracticesinlaw,medicine,andaccounting.第三十一页，共41页。Apartnershipisanunincorporated（为组成社团的）businessownedbytwoormoreindividualsvoluntarilyactingaspartners(co-owners).

JoeandMarty’s第三十二页，共41页。AdvantagesRaisemorefundthanasoleproprietorship.Additionalmanagementskills.DisadvantagesUnlimitedliability.lifeofentity:limitedbyowners’choiceordeathJoeandMarty’s第三十三页，共41页。ApartnershipApartnershiphastwotypes:ageneralpartnershipandalimitedpartnership.Inageneralpartnership,allpartnershaveunlimitedliabilityforthedebtsofthefirm.Thesepartnersarecalledgeneralpartners.Limitedpartnerhasliabilityconfinedtothatamountofhisinvest.Inalimitedpartnership,thereisatleastonegeneralpartner.第三十四页，共41页。Acorporationisorganizedunderthelawasalegalentityseparatefromitsowners.AdvantagesseparatelegalexistencelimitedliabilityofstockholdersorshareholderstransferabilityofownershiprelativelyeasyDisadvantagesDoubletaxation.ExtensivegovernmentalregulationJ&M,Inc.第三十五页，共41页。CharacteristicsofEnterprise第三十六页，共41页。CaseforDiscussion

MarksandSpencerIn1882,aRussianrefugeenamedMichaelMarkscametotheNorthEastofEngland.Needingwork,heputatrayroundhisneckandstartedsellinghaberdasheryinthevillagesaroundLeeds.Twoyearslaterheborrowed￡5fromhisfriendIsaacDewhirsttobuystock,andwasabletoopenastallinLeedsmarket.第三十七页，共41页。CaseforDiscussion

MarksandSpencerWithintenyearsMarks’ssuccessasatraderhadenabledhimtoestablishachainofstallsinmarketsthroughoutNorthEastEngland.In1894,Marksrealizedthathisbusinesswasgettingtoolargeforhimtomanageeffectivelyonhisown.HedecidedtoformapartnershipwithTomSpencer

–andMarks&Spencerwasborn.第三十八页，共41页。Thebusinesscontinuedtothriveandgrow,soin1903MarksandSpencerregisteredtheirpartnershipasaprivatelimitedcompany.Thisallowedmorepeopletobecomeinvolvedwithmanagingthegrowingcomp