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1、Accounting EnglishLu_Xiufen E-mail: 13707884146Accounting EnglishLesson oneLesson oneLessonLesson One OneAccounting EnglishLesson One Lesson One Contents（4） Accounting Information SystemAccounting Information System1One function (financial accounting)One function (financial accounting)2 Another fun
2、ction (managerial accounting)Another function (managerial accounting)3 Specialized fields of accountingSpecialized fields of accounting4Accounting EnglishLesson One Accounting Information SystemLesson One Accounting Information SystemOne FunctionAccumulating .reportingFinancial informationFinancial
3、informationFinancial positionThe results of operations Interested users . Accounting EnglishLesson One Accounting Information SystemLesson One Accounting Information SystemUsers of accounting informationUsers of accounting informationmanagermanagerstockholderstockholdercreditorscreditorsgovernmentgo
4、vernmentpublicpublicFinancial accountingFinancial accountingExternal reportExternal reportAccounting EnglishLesson One Accounting Information SystemLesson One Accounting Information Systemmanagermanagerstockholderstockholdercreditorscreditorsgovernmentgovernmentpotential potential investorsinvestors
5、Measure its managements performance and evaluate their own holdingsConsider the financial strength before permitting it to borrow fundsCompare prospective investmentsAre interested in the allocation of resources Manage the business efficiently and make effective decisionsAccounting EnglishLesson One
6、 Accounting Information SystemLesson One Accounting Information SystemAnother FunctionInternal ReportsDecision- makingPlanningControlEvaluationAccounting EnglishLesson One Accounting Information SystemLesson One Accounting Information SystemAnother Functiongenerating .analyzingManagerial accountingM
7、anagerial accounting Internal management reportsInternal management reportsInternal Internal decision- makingdecision- makingPlanning, control, evaluation Management inside an org. .Accounting EnglishLesson One Accounting Information SystemLesson One Accounting Information SystemBudgetsBudgetsCost-b
8、enefitCost-benefit DataDataPerformancePerformance ReportReportManagerialManagerial AccountingAccountingAccounting EnglishExamplesIn deciding among the alternatives of reducing prices, increasing advertising, or doing both in attempt to maintain market sharesHelp the managers focus his attention on p
9、roblems or opportunities that might go unnoticedExpress the desires and goals of the companys management budgetsbudgetsperformance performance reportreportCostCostbenefitbenefitdata dataAccounting EnglishDifferences between FA managerial accounting; balance sheet; income statement ; accounts payable
10、; retained earning； capital stock； liquidity 纳税申报单；财务会计；现金流量表；应付股 利；累计折旧；资产负债所有者权益；账 面价值Accounting EnglishLesson oneLesson oneLessonLesson Four FourAccounting EnglishLesson Four Income StatementLesson Four Income StatementIncome statementis designed to portray the operating results for a period of t
11、ime.Accounting EnglishLesson Four Income StatementLesson Four Income StatementAccounting EnglishLesson Four Income StatementLesson Four Income StatementGross ProfitNet Profit Net Sales Gross Sales Sales Returns and Allowances Sales DiscountNet Sales Cost of Goods Sold Gross Profit Operating Expenses
12、 Accounting EnglishLesson Four Income StatementLesson Four Income StatementSalesSalesSales Returns Sales Returns & & AllowancesAllowancesNet SalesNet Sales- -= =Accounting EnglishLesson Four Income StatementLesson Four Income StatementTextTextCost of goods soldCost of goods soldNet PurchasesNet Purc
13、hasesBeginning inventoryBeginning inventory+ +Ending inventoryEnding inventory- -Transportation InTransportation In(Purchases Discounts)(Purchases Discounts)(Purchases Returns & Allowance)(Purchases Returns & Allowance)PurchasesPurchasesAccounting EnglishLesson Four Income StatementLesson Four Incom
14、e StatementNet SalesGross Profit on SalesNet Income for the periodLess: cost of goods soldLess: Operating expensesAccounting EnglishLesson Four Income StatementLesson Four Income StatementExpensesExpensesOperatingOperating ExpensesExpensesOtherOther ExpensesExpensesSellingSelling ExpensesExpensesAdm
15、inistrationAdministration ExpensesExpensesInterestInterest ExpensesExpensesExtraordinaryExtraordinary ItemItemAccounting EnglishLesson Four Income StatementLesson Four Income StatementDo u know the relationship between the IS & BS?The net profit is transferred to the balance sheet of the business as
16、 part of the proprietors capital. .I see.I see.Accounting EnglishLesson Four Income StatementLesson Four Income StatementProfit and loss account for the year ended m Turnover X Cost of sales (X) Gross profit X Distribution costs (X) Administrative expenses (X) Operating profit X Interest payable (X) In
