会计专业英语01课件

ACCOUNTINGINBUSINESSChapter1ACCOUNTINGINBUSINESSChapterIdentifying

SelecttransactionsandeventsRecordingInput,measureandclassifyCommunicatingPrepare,analyzeandinterpretIMPORTANCEOFACCOUNTINGAccountingC1Identifying

SelecttransactioUSERSOFACCOUNTINGINFORMATION会计信息的使用者ExternalUsersLendersShareholders GovernmentsConsumerGroupsExternalAuditorsCustomersInternalUsersManagersOfficers/DirectorsInternalAuditorsSalesStaffBudgetOfficersControllersC2USERSOFACCOUNTINGINFORMATIOUSERSOFACCOUNTINGINFORMATIONExternal

UsersFinancialaccounting

providesexternaluserswithfinancialstatements.财务会计InternalUsersManagerialaccountingprovidesinformationneedsforinternaldecisionmakers.管理会计C2USERSOFACCOUNTINGINFORMATIOIdentifyethicalconcernsAnalyzeoptionsMakeethicaldecisionUsepersonalethicstorecognizeethicalconcern.Considerallgoodandbadconsequences.Choosebestoptionafterweighingallconsequences.ETHICS-AKEYCONCEPT

道德C4IdentifyethicalconcernsAnaFinancialaccountingpracticeisgovernedbyconceptsandrulesknownasgenerallyacceptedaccountingprinciples(GAAP).GENERALLYACCEPTEDACCOUNTINGPRINCIPLES公认会计准则RelevantInformation相关Affectsthedecisionofitsusers.ReliableInformation可靠Istrustedbyusers.ComparableInformation可比较Ishelpfulincontrastingorganizations.C5FinancialaccountingpracticeTheSecuritiesandExchangeCommissionisthegovernmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic.证券交易委员会SETTINGACCOUNTINGPRINCIPLES

制定会计准则FinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificprinciples.财务会计准则委员会TheInternationalAccountingStandardsBoard(IASB)issuesInternationalFinancialReportingStandardsthatidentifypreferredaccountingpracticestocreateharmonyamongaccountingpracticesofdifferentcountries.国际会计准则委员会C5TheSecuritiesandExchangeCoPRINCIPLESANDASSUMPTIONSOFACCOUNTING会计假设和原则CostPrinciple成本Accountinginformationisbasedonactualcost.Actualcostisconsideredobjective.RevenueRecognitionPrinciple收入确认Recognizerevenuewhenitisearned.Proceedsneednotbeincash.Measurerevenuebycashreceivedpluscashvalueofitemsreceived.MatchingPrinciple配比Acompanymustrecorditsexpensesincurredtogeneratetherevenuereported.FullDisclosurePrinciple充分揭示Acompanyisrequiredtoreportthedetailsbehindfinancialstatementsthatwouldimpactusers’decisions.C5PRINCIPLESANDASSUMPTIONSOFPRINCIPLESANDASSUMPTIONSOFACCOUNTINGMonetaryUnitAssumption货币单位Expresstransactionsandeventsinmonetary,ormoney,units.BusinessEntityAssumption会计主体Abusinessisaccountedforseparatelyfromotherbusinessentities,includingitsowner.TimePeriodAssumption会计分期Presumesthatthelifeofacompanycanbedividedintotimeperiods,suchasmonthsandyears.NowFutureGoing-ConcernAssumption持续经营Reflectsassumptionthatthebusinesswillcontinueoperatinginsteadofbeingclosedorsold.C5PRINCIPLESANDASSUMPTIONSOFFORMSOFBUSINESSENTITIES

企业形式SoleProprietorshipPartnershipCorporationFORMSOFBUSINESSENTITIES

企业形*

ProprietorshipsandpartnershipsthataresetupasLLCsprovidelimitedliability.CHARACTERISTICSOFBUSINESSES***ProprietorshipsandpartnersSARBANES-OXLEY(SOX)CongresspassedtheSarbanes-OxleyActtohelpcurbfinancialabusesatcompaniesthatissuetheirstocktothepublic.Managementmustissueareportstatingthatinternalcontrolareeffective.Auditorsmustverifytheeffectivenessofinternalcontrols.CompanyAllegedAccountingAbusesEnronInflatingincome,hiddebt,andbribedofficialsWorldComUnderstatedexpensestoinflateincomeandhiddebtFannieMaeInflatedincomeAdelphiaCommunicationsUnderstatedexpensestoinflateincomeandhiddebtAOLTimeWarnerInflatedrevenuesandincomeXeroxInflatedincomeBristol-MyersSquibbInflatedrevenuesandincomeNortelNetwordsUnderstatedexpensestoinflateincomeSARBANES-OXLEY(SOX)CongresspLiabilitiesEquityAssets=+EXPANDEDACCOUNTINGEQUATION会计等式RevenuesExpensesOwnerCapitalOwnerWithdrawals_+_Owner'sEquityLiabilitiesEquityAssets=+A1LiabilitiesEquityAssets=+EXPANFINANCIALSTATEMENTS财务报表Let’s