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1、AccountingEnglish YangYaxi WhydoyoutakethecourseofAccountingEnglish WhatarethelearningobjectivesofAccountingEnglish IsAccountingEnglishdifficult Suggestionsforstudy Previewingthetextisveryimportant 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
2、版 CHAPTER1 ACCOUNTING THEBASISFORDECISIONS LearningObjectives Explainthedefinitionofaccounting Understandthebasicfunctionofaccounting Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation Understandthetypesofaccountinginformation Haveageneralideaoftheprofessionalfieldsofaccounting
3、andtheirduties Learntheaccountingtermsinthischapterandusetheminthetranslationtask Accounting会计 学 Accountant会计师BeanCounter数豆子的人Differentexpressionsabout 企业 inEnglishBusinessEnterpriseFirmCompanyCorporation DefinitionofAccounting Accountingisaninformationsystemdesignedtorecord classifyandsummarizesyst
4、ematicallysignificantfinancialandothereconomicinformationaboutbusinessfirms andanalysesandinterpretsitsresults withmonetaryunitasitsmaincriterion Accounting InformationforDecisionMaking Theprimaryobjectiveofaccountingtoprovideinformationthatisusefulformakingdecisions UsersofAccountingInformation Ext
5、ernalusers Internalusers UsersofAccountingInformation Internalusersofaccountinginformation Question Howtodefineinternalusersofaccountinginformation Whoareinternalusersofaccountinginformation Whichdecisionsmadebythemanagement Internalusersofaccountinginformation Owe欠债Owetosb 欠某人的债Meet payoff偿还Mature
6、beduev 到期Maturityn 到期Inventory stock存货Expense费用Revenue收入Earnings profits利润Plant工厂 植物 机器设备 Internalusersofaccountinginformation Question Whichdecisionsaretobemadebyinternalusersexceptformanagement Externalusersofaccountinginformation Question Howtodefineexternalusersofaccountinginformation Whoareexte
7、rnalusersofaccountinginformation Couldtheaccountantprovideaccountinginformationtomeettheneedsofdiverseusers Whoarethetwoprimaryexternalusersofaccountinginformation Externalusersofaccountinginformation 课后自学P7第1段Question Whichdecisionsaretobemadebyexternalusers ObjectiveofExternalFinancialReporting Wh
8、atistheobjectiveofexternalfinancialreporting Operationperformance经营成果Financialposition财务状况Cashflow现金流Returnofinvestment投资回收Returnoninvestment投资回报课后自学P8第2和第4段练习 P13Exercises1 Typesofaccountinginformation FinancialAccountingManagementAccountingTaxAccounting FinancialAccounting Financialaccountinginfor
9、mationdescribesthefinancialposition 财务状况 resultofoperation 经营成果 andcashflow 现金流 ofaneconomicentity Question Whousethefinancialaccountinginformation Incometaxreturns纳税申报Prepareincometaxreturns编制纳税申报General purposeaccountinginformation通用会计信息 ManagementAccounting Question What sthepurposeofmanagementac
10、counting 课后自学P5第5段 TaxAccounting Question Whatfunctionsdoestaxaccountingencompass Confirmto with与 相一致Minimizethetaxburden使税负最小化 ProfessionFieldsofAccounting privateaccounting publicaccounting accountingforgovernmentsandnonprofitorganizations PublicAccounting CPA CertifiedPublicAccountants CPAfirm普华永
11、道 PriceWaterhouseCoopers PwC 安永 Ernst Young E Y 毕马威 KPMG 德勤 DeloitteToucheTohmatsu DTT 安达信 ArthurAndersen 已倒闭 Enron ACCA AssociationofCharteredCertificatedAccountants AICPA AmericanInstituteofCPA http www aicpa orgCICPA ChineseInstituteofCPA practicingmembersnon practicingmembersAuditing审计 审计学AuditI
12、nternal externalauditingAuditor TheprimaryservicesofferedbyCPA AuditingIncometaxservicesManagementadvisory consultancyorconsulting services PrivateAccounting Managementaccountants管理会计师TheInstituteofManagementAccountants 美国管理会计师协会 简称IMA CertifiedManagementAccountant 美国注册管理会计师 简称CMA Controller总会计师 会计主
13、管Treasurer财务主管CFOWhataretheresponsibilitiesofaccountantsattheprivatebusiness Theresponsibilitiesofaccountantsattheprivatebusiness RecordingtransactionsandpreparingfinancialstatementsDesignofaccountingsystemCostaccountingInternalcontrolandauditing AccountingforGovernmentsandNonprofitOrganizations Acc
14、ountingEthic Accountantshaveasignificantresponsibilitytothepublic Why Ethicsarebeliefsthatdistinguishrightfromwrong Theyareacceptedstandardsofgoodandbadbehavior Manyprofessionalorganizationhavecodesofethicsorprofessionalconductthatdirecttheactivitiesoftheirmembers AICPA sCodeofProfessionalConductChi
15、neseCertifiedPublicAccountantsCodeofProfessionalEthics Questions 1 Whatisaccounting 2 Whatarethethreetypesofaccountinginformation 3 What sthedifferencebetweenaccountingandbookkeeping 4 Howdoaccountantsperformtheirwork Questions 5 Definetheinternalandexternalusersofaccountinginformation 6 Identifyatl
16、eastfivetypesofmanagerswhoareinternalusersofaccountinginformation 7 Explainhowdoeseachgroupofinformationusersapplyaccountinginformation Questions 8 Whatarethethreebroadareasinthefieldsofaccounting 9 Whataretheirdifference 10 Whyareprofessionalethicscrucialinaccounting 11 Whatarethethreeformsofbusinessorganizations CHAPTER2 THEORETICALFRAMEWORKUNDERLIYINGFINANCIALACCOUNTING LearningObjectives KnowtheconceptualframeworkforfinancialreportingKnowthequalitativecharacteristicsofaccountinginformationDe
