立信《会计专业英语》课件Lesson One.ppt

1、ACCOUNTING ENGLISH,WU TING,INTRODUCTION TO THE COURSE,PLEASE THINK ABOUT THREE QUESTIONS AND DISCUSS: Why should we study this course? How can we study it well? What are the differences between accounting English and English?,ABOUT THE EXAM:,40 SCORES: ordinary performance 10scorces: PPT speech 10sc

2、orces: answer questions 10scorces: attendance 10scorces: small test 60 SCORES: the final exam,WEBSITE, ,REFERENCE,DICTIONARY 英汉现代财会大词典,陈今池编著,中国财政经济出版社 牛津英汉双解会计词典,上海外语教育出版社 牛津高阶英汉双解词典(第六版),商务印书馆,REFERENCE,TEXTBOOK 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

3、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,Lesson One,Accounting: An Information system,Learning objectives:,Understand the information system of accounting Apply generally accepted accounting principles,New Words, Phrases and Special Terms,Accounting: The process of identifying ,mea

4、suring ,recording ,and communicating economic transactions. Measurement is normally made in monetary terms and the accountant will prepare records in the form of financial statements ,such as a income statement and balance sheet.,New Words, Phrases and Special Terms,Accounting can be subdivided into

5、 financial accounting ,which is mainly concerned with the legal aspects of the subject and reporting to parties external to an organization ,and management accounting ,which is mainly concerned with providing information helpful to managers running a business. Accounting includes various activities

6、,such as conducting audits, book-keeping ,and taxation.,What Is Accounting?,Accounting is often described as an information system. It is the system that measures business activities ,processes information into reports and communicates these findings to decision makers.,Exhibit 1-1,Present the flow

7、of information in an accounting system.,Decision Making,Economic Events,Reports,What Is Accounting?,The scope of accounting include first identifying economic events, then measuring, recording ,summarizing ,and reporting the information to users. Accounting covers a broader scope of activities than

8、bookkeeping.,What is bookkeeping?,Bookkeeping is only the part of accounting that records transactions and events . Accounting includes the analysis and interpretation of accounting information intended to be used by both external and internal users in making economic decisions.,New Words, Phrases a

9、nd Special Terms,Accounting: the art or system of keeping and analyzing financial records 会计:指财务数据的记录、分类、汇总、计量和报告。主要用于反映企业的财务状况和经营成果，以及经营过程中的控制和经营决策的制定。大中型企业的会计工作通常由主计长(controller)负责，其负责的工作范围一般包括财务会计(financial accounting/external account)、管理会计(management/managerial accounting/internal accounting)、数据

10、处理(data processing)、内部审计(internal audit)、预算编制(budgeting)、税务会计(tax accounting)和财务分析(financial analysis)等项内容。 会计学：阐述会计理论与实务的一门学科。,New Words, Phrases and Special Terms,Audit: An independent examination of ,and the subsequent expression of opinion on ,the financial statements of an organization. This in

11、volves the auditor in collecting evidence by means of compliance tests(符合性测试) and substantive tests(实质性测试).,New Words, Phrases and Special Terms,External audits are required under statute for limited companies by the Companies Act and for various other undertakings, such as housing associations and

12、building societies ,by other acts of parliament.,New Words, Phrases and Special Terms,Internal audits are performed by auditors within an organization ,usually an independent department ,such as an internal-audit department. Internal auditors examine various areas, including financial and non-financ

13、ial concerns ,with emphasis on ensuring that internal controls are working effectively. Internal auditors may assist the external auditor of an organization.,New Words, Phrases and Special Terms,Non-statutory audits can be performed at the request of the owners, members ,or trustees of an undertakin

14、g ,for example. Forms of financial statements ,other than the annual accounts, may also be audited; for example, summaries of sales made by an organization.,New Words, Phrases and Special Terms,Auditing: 审计:指有系统地审查会计记录和经营效率。审查者通常是与被审核单位无利害关系的独立审计师。独立审计师将审查结果报告给股东和债权人，以保护他们在企业单位中权益不受侵害。目前，经济发达国家大多数大型

15、企业都进行年度审计，并且已经成为常规，有不少企业按按季或按月进行审计。除上述外部审计外，企业内部亦需要进行审计，借以防止舞弊行为和提高所属业务部门的经营效率。 审计学:会计学的一个分支，以审查会计记录和经营效率作为研究对象。,New Words, Phrases and Special Terms,external audit 外部审计 不是由企业内部审计师，而是由注册公共会计师进行审计。主要检查的对象是企业的年度会计报表。经过公共会计师签证的年度会计报表，才能够被社会公众所信赖。投资人和债权人需依据已审核的年度会计报表所反映的财务状况和经营成果，制定投资和信贷决策。 internal aud

16、it 内部审计 或称责任审计(responsibility audit)。指由企业内部专职审计人员所进行的审计。大中型企业通常设置内部审计部门，其主要审计内容是检查企业的内部控制制度(internal control system)是否正常执行，会计记录是否健全和完整，以及是否存在贪污舞弊情况等。,New Words, Phrases and Special Terms,Cost accounting :成本会计 Tax accounting :税务会计 Budgetary accounting :预算会计 Governmental and not-for-profit accounting

17、:政府及非营利组织会计 Human resources accounting : 人力资源会计 Environmental accounting :环境会计 Social accounting：社会会计 International accounting ：国际会计 Tax returns:纳税申报单,Sentences,Accounting is an information system necessitated by the great complexity of modern business. One of the most important functions of account

18、ing is to accumulate and report financial information that shows an organizations financial position and the results of its operations to its interested users.,Sentences,Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . Also, many law

19、s require that extensive financial information be reported to the various levels of government.,Sentences,To meet the needs of the external users ,a framework of accounting standards, principles and procedures known as generally accepted accounting principles (GAAP) have been developed to insure the

20、 relevance and reliability of the accounting information contained in these external financial reports.,Sentences,The subdivision of the accounting process that produces these external reports is referred to as financial accounting . 会计过程中形成这类对外报告的分支，称为财务会计。 The accounting process that produces the

21、subdivision of these external reports is referred to as financial accounting.,Sentences,For example, tax accounting encompasses the preparation of tax returns and the consideration of the tax consequences of proposed business transactions or alternative courses of action.,Individuals Businesses Inve

22、stors and Creditors Government Regulatory Agencies Taxing Authorities Nonprofit Organizations,DECISION MAKERS WHO USE ACCOUNTING INFORMATION,Financial accounting provides information to managers and people outside the firm Financial accounting information must meet certain standards of relevance and

23、 reliability Management accounting generates confidential information for internal decision makers, e.g., Top executives Department heads,FINANCIAL ACCOUNTING AND MANAGEMENT ACCOUNTING,Reading Material,Generally accepted accounting principles(GAAP):公认会计原则 Accounting entity:会计主体 Going concern:持续经营 Me

24、asuring unit:计量单位 Historical cost：历史成本 Objectivity:客观性,Reading Material,Accounting entry:会计分录 Financial accounting standards board: FASB财务会计准则委员会 Committee on Accounting Procedure: CAP会计程序委员会 Accounting Principles Board: APB会计原则委员会 American Institute of Certified Public Accountants: AICPA美国注册会计师协会,ACCOUNTING PRINCIPLES AND CONCEPTS,Generally accepted accounting principles (GAAP) are The rules that govern how accountants operate Based upon a conceptual framework written by the Financial Accounting Standards Board (FASB),ACC