《简明会计英语教程》-Unit1

Unit1Whatisaccounting?67938101.2Coreaccountingterms

1.3Extendedwords

1.4Notes1.5Reinforcementexercise

1.6Accounting-relatedknowledgeWhatisaccounting?返回上一页下一页Unit1Whatisaccounting?111.7ExtendedreadingThefiveaccounttypes上一页返回Unit1Whatisaccounting?Coretermsreminder核心术语提示accountingunitofmeasurementaccountdocumentaccountingstatementcostingassetliabilityowner’sinterestprofitincomeexpense下一页返回Unit1Whatisaccounting?会计，会计学计量单位账户，户头文件，单证，凭证会计报表成本核算资产责任，负债所有者权益利润收入费用上一页返回1.1aWhatisthedefinitionofaccounting?Accounting,withaspecificcurrencyasitsmajorunitofmeasurement,isthetaskofrecording,calculating,controlling,analyzingandreportingtheeconomicactivitiesofagivenentity/organization,withaviewtoprovidingfinancialandmanagementinformation.返回1.1bWhatisthefunctionofaccounting?Themajorfunctionofaccountingisto:● reflectandcontroltheprocessofeconomicactivities● ensurethelegality,trueness,accuracyandintegrityofaccountinginformationdecision-making决策● providenecessaryfinancialdataforeconomicmanagement● participateindecision-makingandpursueoptimalbenefit返回1.1cWhatarethemethodsofaccounting?

Themajorspecialmethodsusedinaccountingare:settinguptheaccountandaccountbookfillinginandauditingtheaccountingdocument●double-entrybookkeeping●costing●propertyinspection●compilingaccountingstatement●reviewing,checkingandanalyzingaccountingdata,etc.返回1.1dWhatistheaccountingobject?Anaccountingobjectmeansthecontentthatisverifiedandmonitoredwithintheworkscopeofaccounting.Specifically,itmeansthemovementsoffundrepresentedintheroutineoperationalactivitiesofabusinessorganization;namely,movementsoffundconstitutethecontentofaccountingcheckandaccountingmonitoring.返回1.1eWhataretheaccountingelements?

Theaccountingelementsaredeterminedbythemovementandnatureoftheaccountingobject;theseroughlyincludesixcomponents:●assets●liabilities●owner’sinterest●profit●income●expenseTheaccountingelementsdonotalwaysremainthesame.Theymayvarywiththedifferentorientationoftheaccountingobject.Thesetupoftheaccountingelementsaimsatprovidingabasisforconfirmation,measurementandreportingofaccounting.返回1.2Coreaccountingterms

□ accountn.账户，户头□ accountbook账簿□ accountingn.会计学，会计核算□ accountingelement会计要素□ accountingobject会计对象□ accountingstatement会计报表□ accuracyn.准确□ assetn.资产□ auditingn.审计□ componentn.成分，组成部分□ costingn.成本核算下一页返回1.2Coreaccountingterms□ decision-making决策□ documentn.文件，单证，凭证□ double-entrybookkeeping复式簿记□ entityn.实体□ expensen.费用□ incomen.收入□ integrityn.完整□ legalityn.合法上一页下一页返回1.2Coreaccountingterms□ liabilityn.责任，负债□ movementoffund资金运动□ owner’sinterest所有者权益□ profitn.利润□ truenessn.真实□ partiesconcerned有关各方□ unitofmeasurement计量单位上一页返回1.3Extendedwords

□ analyzen.分析□

calculatevt.计算□

compilevt.编辑，编写□ confirmationn.确认□ constitutevt.构成□ controllingn.控制□ currencyn.货币□ ensurevt.确保□ financialn.财政的，财务的□ givena.特定的，指定的下一页返回1.3Extendedwords□ inspectionn.检查，视察□ monitorvt.监督□ orientationn.定位□ participatevt.参与□ processn.过程，程序□ propertyn.财产□ pursuevt.追求，从事□ optimala.最佳的，最理想的上一页下一页返回1.3Extendedwords□ providingabasisfor为……提供依据□ recordingn.记录□ reflectvt.反映□ representvt.代表，表示□ specifica.特定的，具体的□ varywith因……而变化□ verifyvt.核实□ withaviewto目的是上一页返回1.4Notes1)Accounting,withaspecificcurrencyasitsmajorunitofmeasurement,isthetaskofrecording,calculating,controlling,analyzingandreportingtheeconomicactivitiesofagivenentity/organization,withaviewtoprovidingfinancialandmanagementinformation.

会计是以货币为主要计量单位，对特定实体/组织的经济活动进行记录、计算、控制、分析、报告，以提供财务和管理信息的工作。a.withaspecificcurrencyasitsmajorunitofmeasurement

是由介词with引导的短语，在句中做状语。b.agivenentity/organization

特定的实体/组织。Given在此处是形容词，意为“约定的；特定的；指定的”。如：下一页返回1.4NotesWehavetofinishrepairingthecomputerwithinthegiventime.我们要在指定时间内把电脑修好。c.withaviewto

是介词短语，意为“目的是……，为了……”。注意短语中的“to”是介词，不是动词不定式，后面跟动词时需要用V-ing形式。如：withaviewtopromotingsales目的是促进销售2)reflectandcontroltheprocessofeconomicactivities反映和控制经济活动过程3)ensurethelegality,trueness,accuracyandintegrityofaccountinginformation保证会计信息的合法、真实、准确和完整上一页下一页返回1.4Notes4)providenecessaryfinancialdataforeconomicmanagement为管理经济提供必要的财务资料5)participateindecision-makingandpursueoptimalbenefit参与决策并谋求最佳的经济效益6)Anaccountingobjectmeansthecontentthatisverifiedandmonitoredwithintheworkscopeofaccounting.

会计对象就是指会计工作所要核算和监督的内容。

thatis…accounting是由that引导的限定性定语从句，修饰前面的名词content。7)Specifically,itmeansthemovementsoffundrepresentedintheroutineoperationalactivitiesofabusinessorganization.

具体来说，会计对象是指业务单位在日常经营活动中所表现出的资金运动。上一页下一页返回1.4Notesrepresented…organization是过去分词短语，在句中做定语，修饰名词短语movementsoffund,相当于定语从句whicharerepresented…8)Theymayvarywiththedifferentorientationoftheaccountingobject.

它们（会计要素）会因会计目标定位不同而变化。

varywith

是动词短语，意为“因……而变化”。如：

Vegetablepricesvarywithseasons.

蔬菜价格因季节不同而变化。上一页返回1.5Reinforcementexercise1.AnswerthefollowingquestionsinEnglish.1)Whatisaccounting?2)Whatisthemajorfunctionofaccounting?3)Whatarethemajorspecialmethodsusedinaccounting?4)Whatistheaccountingobject?5)Whataretheaccountingelements?2.PutthefollowingintoChinese.1)unitofmeasurement2)record,calculate,control,analyzeandreport3)financialandmanagementinformation4)reflecttheprocessofeconomicactivities下一页返回1.5Reinforcementexercise5)legality,trueness,accuracyandintegrity6)financialdata7)participateindecision-making8)pursueoptimalbenefit9)setuptheaccountandaccountbook10)audittheaccountingdocument11)double-entrybookkeeping12)Propertyinspection13)compiletheaccountingstatement14)review,checkandanalyze15)accountingcheckandaccountingmonitoring16)accountingobject上一页下一页返回1.5Reinforcementexercise3.PutthefollowingintoEnglish.1)核对并监督2)资金的运动3)常规经营活动4)构成……的内容5)会计要素6)组成部分7)资产8)负债9)所有者权益10)利润11)收入12)费用13)会计学14)货币15)实体16)成本核算上一页下一页返回1.5Reinforcementexercise4.Subjectforself-study:Anaccountingchart.上一页下一页返回1.5ReinforcementexerciseReminder

提示externala.外部的internala.内部的investorn.投资人creditorn.债权人，贷方taxingauthorities税务局上一页返回1.6Accounting-relatedknowledge

Whatisaccounting?会计是以货币作为主要计量单位（unitofmeasurement），对一定单位的经济业务进行计量、记录、汇总和分析（measurement,recording,gatheringandanalysis），向有关方面报导财务信息，并直接参与单位的经营管理，促使提高经济效益的一种经济信息系统和经济管理工作。会计定义包含如下要点：首先，会计总是被用于“一定单位”，这个“一定单位”就是会计的主体。其次，会计是用来核算“经济业务”的，这个“经济业务”就是会计的客体，亦即会计对象（accountingobject）。第三，会计对经济业务进行“计量、记录、汇总、分析和报导”，这就是会计的方法和程序（methodsandprocess）。第四，会计主要采用货币计量尺度。第五，会计既向有关方面报导单位的财务信息，又参与单位的经营管理活动，这就是会计的主要职能。第六，会计既是一种经济信息系统，又是一种经济管理工作，这就是会计的本质属性。下一页返回1.6Accounting-relatedknowledge

Whatisaccounting?会计是一种管理活动，是经济管理的重要组成部分。在商品货币经济条件下，它以货币为主要计量单位，并利用专门的方法和程序对单位的经济活动进行完整、连续、系统的反映和监督（reflectandmonitor），旨在提供会计信息和提高经济效益。上一页返回1.7Extendedreading

Thefiveaccounttypes

Double-entryaccountingusesfive

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andonlyfive

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accounttypestorecordallthetransactionsthatcanpossiblyberecordedinanaccountingsystem.Therearesub-typesofthefollowinglist,butallfinancialtransactionscanberecordedusingthesefivetypesofaccounts.Thefiveaccounttypesarethefollowing:Balancesheetaccounts1.Assets Thingsofvaluethatareownedandusedbythebusiness.2.Liabilities Debtsthatareowedbythe