会计专业英语LESSON 1(立信会计出版社)

ENGLISHTEXTBOOKFORACCOUNTANTSINTRODUCTIONTOTHECOURSE平时分占50%：出勤：5分/次×10次，没来扣5分口头回答问题或上台做题：5分/次×n次，错扣5分/次ppt:满分10分，按照ppt的质量和演讲的流利程度给分，一次4位同学，轮到了没做扣2分小测：一单元一次，一单元10个单词，抽点的方式，到电脑上默写单词，对了5分，错了扣5分

ABOUTTHEEXAM:期末成绩占50%举个例子：一学期没来一次，口头回答问题或上台共6次，做了一次ppt得8分,小测4次，期末成绩70分则：（45+30+8+20）*50%+70*50%=86.5WEBSITEModernfamily2brokegirlsDesperatehousewifeREFERENCETEXTBOOK会计专业英语(第四版),常勋,肖华编,立信会计出版社REFERENCE会计与财务管理专业英语,刘胜军,袁菲编,哈尔滨工程大学出版社会计英语,陈杰编,湖南大学出版社实用会计英语,高平阳编,企业管理出版社会计英语,叶建芳,孙红星编,上海财经大学出版社英文原版教材和双语教学的一些教材资产

asset负债

liability所有者权益Owners’equity/owners’interest收入revenue/income费用expense利润profitSixelementsofaccountingInterestn.兴趣、权益、利息

vt.对……感兴趣I’minterestedinsth.Interestrate利率Costn.成本vt.花费Itcostsme2daystofinishthisbook.Expensen.费用vt.花费Itexpensesme………………Asset=liability+owners’equity=isequalto+plusRevenue-expense=profit-minusThetemperaturetodayis-20degree.音乐传花

passflowerwithmusic负债所有者权益费用资产收入利润找朋友

lookingforfriendsSentencesAccountingis

aninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.Oneofthemostimportantfunctionsofaccountingistoaccumulateandreportfinancialinformation(thatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.)Necessaryadj.有必要的Necessitatevt.对……有必要Necessity必要性SentencesBanksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Also,manylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.Sentences(Tomeettheneedsoftheexternalusers),a

frameworkofaccountingstandards,principlesandprocedures(knownas‘generallyacceptedaccountingprinciples(GAAP)’)havebeendevelopedtoinsuretherelevanceandreliabilityoftheaccountinginformationcontainedintheseexternalfinancialreports.reliabilityn.可靠性Reliablea.可靠的I’mareliableperson.Sentences

Thesubdivisionoftheaccountingprocessthatproducestheseexternalreportsisreferredto

asfinancialaccounting.Divide分开Divisionn.分开Sub次要的(词缀）Way道路Subway地铁Urban城市Suburban郊区分支指的是SentencesAnotherimportantfunctionofaccountinginformationneededintheorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.Attheendoftheterm,Iwillgivethecomprehensiveevaluationforyouall.评估Forexample,budgetsareprepareunderthedirectionsofacompany’sfinancialexecutivesonanannualbasisandexpressthedesiresandgoalsofthecompany’smanagement.CEOChiefExecutiveOfficer财务经理Aperformancereportissuppliedtohelpamanagerfocushisattentiononproblemsoropportunitiesthatmightotherwisegounnoticed.SentencesFurthermore,cost-benefitdatawillbeneededbyacompany’smanagementindecidingamongthealternativesofreducingprices,increasingadvertising,ordoingbothinattempttomaintainitsmarketshares.ChoicemyonlychoiceisgotouniversitySharevt。分享

n.份额股份、股票Theprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingisoftenreferredtoasmanagerialaccountingandtherelatedinformationreportsbeingpreparedarecalledinternalmanagementreports.Inthenewgeneration,wehavealotofmodernequipment.SentencesAscontrastedwithfinancialaccounting,aManagerialaccountinginformationthatisrelevanttothespecificplansonmorefrequentbasis.Andmanagerialaccountingisnotgovernedbygenerallyacceptedaccountingprinciples.Government政府Governvt.管理、监督、支配ManagemanagementAdvertiseadvertisementInvestinvestmentSentences介词性状语Sentences

Thegrowthoforganizations,changedintechnology,governmentregulation,andtheglobalizationofeconomyduringthetwentiethcenturyhavespurredthedevelopmentofaccounting.AOFBAAsaresult,anumberofspecializedfieldsofaccountinghaveevolvedinadditiontofinancialaccountingandmanagerialaccounting,whichincludeauditing,costaccounting,taxaccounting,budgetaryaccounting,governmentandnot-for-profitaccounting,humanresourcesaccounting,environmentalaccounting,socialaccounting,internationalaccounting,etc.HRmanagerSentencesSupplement1.

资产=负债+净资产2.

收入-支出=结余3.

资产+支出=负债+净资产+收入

结余是净资产的子项目Forexample,taxaccountingencompassesthepreparationoftaxreturnsandtheconsiderationofthetaxconsequencesofproposedbusinesstransactionsoralternativecoursesofaction.Sentences包括纳税申报单纳税结果打算的、被提议的Governmentalandnot-for-profitaccountingspecializedinrecordingandrecordingandreportingandtransactionsofvariousgovernmentalunitsandothernot-for-profitorganization.SentencesInternationalaccountingisconcernedwiththespecialproblemsassociatedwiththeinternationaltradeofmultinationalbusinessorganization.Allformsofaccounting,intheend,provideinformationtotherelatedusersandhelpthemmakedecisions.Iscon