会计学专业英语课件

AccountingEnglishYangYaxi•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版CHAPTER1ACCOUNTING:THEBASISFORDECISIONSLearningObjectives•Explainthedefinitionofaccounting;•Understandthebasicfunctionofaccounting;•Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;•Understandthetypesofaccountinginformation;•Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.•Learntheaccountingtermsinthischapterandusetheminthetranslationtask.•Accounting会计（学）•Accountant会计师–BeanCounter数豆子的人•Differentexpressionsabout“企业”inEnglish–Business–Enterprise–Firm–Company–CorporationDefinitionofAccounting•Accountingisaninformationsystemdesignedtorecord,classifyandsummarizesystematicallysignificantfinancialandothereconomicinformationaboutbusinessfirms,andanalysesandinterpretsitsresults,withmonetaryunitasitsmaincriterion.Accounting:InformationforDecisionMaking•Theprimaryobjectiveofaccounting–toprovideinformationthatisusefulformakingdecisions.UsersofAccountingInformationExternalusersInternalusersUsersofAccountingInformationInternalusersofaccountinginformation•Question:–Howtodefineinternalusersofaccountinginformation?–Whoareinternalusersofaccountinginformation?–Whichdecisionsmadebythemanagement？Internalusersofaccountinginformation•Owe欠债–Owetosb.欠某人的债•Meet=payoff偿还•Mature=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?–Whoareexternalusersofaccountinginformation?–Couldtheaccountantprovideaccountinginformationtomeettheneedsofdiverseusers?•Whoarethetwoprimaryexternalusersofaccountinginformation?Externalusersofaccountinginformation•课后自学P7第1段•Question:–Whichdecisionsaretobemadebyexternalusers?ObjectiveofExternalFinancialReporting•Whatistheobjectiveofexternalfinancialreporting?•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：P13Exercises1Typesofaccountinginformation•FinancialAccounting•ManagementAccounting•TaxAccountingFinancialAccounting•Financialaccountinginformationdescribesthefinancialposition(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’sthepurposeofmanagementaccounting?•课后自学P5第5段TaxAccounting•Question:–Whatfunctionsdoestaxaccountingencompass?•Confirmto/with与…相一致•Minimizethetaxburden使税负最小化ProfessionFieldsofAccountingprivateaccountingpublicaccountingaccountingforgovernmentsandnonprofitorganizationsPublicAccounting•CPA(CertifiedPublicAccountants)•CPAfirm–普华永道(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)•CICPA(ChineseInstituteofCPA)–practicingmembers–non-practicingmembers•Auditing审计，审计学–Audit–Internal/externalauditing–AuditorTheprimaryservicesofferedbyCPA•Auditing•Incometaxservices•Managementadvisory(consultancyorconsulting)servicesPrivateAccounting•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，会计主管•Treasurer财务主管•CFO•Whataretheresponsibilitiesofaccountantsattheprivatebusiness?Theresponsibilitiesofaccountantsattheprivatebusiness•Recordingtransactionsandpreparingfinancialstatements•Designofaccountingsystem•Costaccounting•InternalcontrolandauditingAccountingforGovernmentsandNonprofitOrganizationsAccountingEthic•Accountantshaveasignificantresponsibilitytothepublic.–Why?•Ethicsarebeliefsthatdistinguishrightfromwrong.Theyareacceptedstandardsofgoodandbadbehavior.•Manyprofessionalorganizationhavecodesofethicsorprofessionalconductthatdirecttheactivitiesoftheirmembers.–AICPA’sCodeofProfessionalConduct–ChineseCertifiedPublicAccountantsCodeofProfessionalEthicsQuestions•1.Whatisaccounting?•2.Whatarethethreetypesofaccountinginformation?•3.What’sthedifferencebetweenaccountingandbookkeeping?•4.Howdoaccountantsperformtheirwork?Questions•5.Definetheinternalandexternalusersofaccountinginformation.•6.Identifyatleastfivetypesofmanagerswhoareinternalusersofaccountinginformation.•7.Explainhowdoeseachgroupofinformationusersapplyaccountinginformation.Questions•8.Whatarethethreebroadareasinthefieldsofaccounting?•9.Whataretheirdifference?•10.Whyareprofessionalethicscrucialinaccounting?•11.Whatarethethreeformsofbusinessorganizations?CHAPTER2THEORETICALFRAMEWORKUNDERLIYINGFINANCIALACCOUNT