会计英语课件-1

WhydowelearnAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?CHAPTER1ACCOUNTING:THEBASISFORDECISIONSLearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Understandthetypesofaccountinginformation;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.DefinitionofAccountingAccountingisaninformationsystemdesignedtorecord,classifyandsummarizesystematicallysignificantfinancialandothereconomicinformationaboutbusinessfirms,andanalysesandinterpretsitsresults,withmonetaryunitasitsmaincriterion.Differentexpressesabout“企业”inEnglish•Business•Enterprise•FirmAccounting会计（学）Accountant会计师BeanCounterAccounting:InformationforDecisionMakingTheprimaryobjectiveofaccountingistoprovideinformationthatisusefulformakingdecisions.Typesofaccounting•FinancialAccounting•ManagementAccounting•TaxAccountingFinancialAccountingFinancialposition财务状况Resultofoperation经营成果Incometaxreturns纳税申报Question:•What’sthepurposeoffinancialaccounting?ManagementAccountingBankaccount银行账户Oweto欠…债Question:•What’sthepurposeofmanagementaccounting?TaxAccountingPrepare编制Confirmto/with与…相一致Question:•Whatfunctionsdoestaxaccountingencompass?ExternalusersInternalusersUsersofAccountingInformationInternalusersofaccountinginformationQuestion:•Howtodefineinternalusersofaccountinginformation?•Whoareinternalusersofaccountinginformation?InternalusersofaccountinginformationMature=beduev.到期Maturityn.到期Meet=payoff偿还Inventory存货Expense费用Revenue收入Earnings=profits利润InternalusersofaccountinginformationQuestion:•Whichdecisionsaretobemadebyinternalusers?ExternalusersofaccountinginformationWarrantyobligations保证责任Question:•Howtodefineexternalusersofaccountinginformation?•Whoareexternalusersofaccountinginformation?Andwhoarethetwoprimaryexternalusersofaccountinginformation?•Whichdecisionsaretobemadebyexternalusers?ObjectivesofExternalFinancialReportingWholesalehouses批发商Debt-payingability偿债能力Returnoninvestment投资回报Returnofinvestment投资回收ProfessionFieldsofAccountingprivateaccountingpublicaccountingaccountingforgovernmentsandnonprofitorganizationPublicAccountingCPA(CertificatedPublicAccountants)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)ACCA(AssociationofCharteredCertificatedAccountants)AICPA(AmericanInstituteofCPA)CICPA(ChineseInstituteofCPA)Auditing审计，审计学Internal/externalauditingAuditorPrivateAccountingController总会计师，会计主管Treasurer财务主管Question:•Whataretheresponsibilitiesofaccountantsattheprivatebusiness?AccountingforGovernmentsandNonprofitOrganizationsMerchandisingBusinessProductWal-MartGeneralmerchandiseAmazon.comInternetbooks,music,videoretailerMajorTypesofBusinessesServiceBusinessProductDisneyEntertainmentMerrillLynchFinancialadviceMajorTypesofBusinessesManufacturingBusinessProductBoeingPlanesFordCarsMajorTypesofBusinessesTherearethreetypesofbusinessorganizationsProprietorshipPartnershipCorporationAsoleproprietorshipisownedbyoneindividual.Advantages•Easyformation•Lowcostoforganizing•totalundividedauthorityDisadvantages•limitationonsize:fundraisingpower•Unlimitedliability•lifeofentity:limitedbyowner’schoiceordeathJoe’sAsoleproprietorshipAsoleproprietorshippaysnoseparateincometaxes.Theownermerelyaddsanyprofitsorsubtractsanylossesfromthebusinesswhendeterminingpersonaltaxableincome.Thisbusinessformiswidelyusedinserviceindustry.Apartnershipisownedbytwoormoreindividuals.Advantages•Raisemorefundthanasoleproprietorship.•Additionalmanagementskills.Disadvantages•Unlimitedliability.•lifeofentity:limitedbyowners’choiceordeathJoeandMarty’sApartnershipApartnershiphastwotypes:ageneralpartnershipandalimitedpartnership.Inageneralpartnership,allpartnershaveunlimitedliabilityforthedebtsofthefirm.Thesepartnersarecalledgeneralpartners.Acorporationisorganizedunderstateorfederalstatutesasaseparatelegalentity.Advantages•separatelegalexistence•limitedliabilityofstockholders•transferabilityofownershiprelativelyeasyDisadvantages•Doubletaxation.•ExtensivegovernmentalregulationJ&M,Inc.Designofaccountingsystems会计制度设计包括会计核算制度，成本计算制度，内部控制制度，会计工作组织制度。Internalcontrolandauditing内部控制广义的讲是指企业的内部管理控制系统，包括为保证企业正常经营所采取的一系列必要的管理措施，贯穿于企业经营活动的各个方面。内部审计同样是一种内部控制，是服务于经营管理的。内部审计对内部控制的作用•内部审计人员参与内部控制的制定•内部审计人员监督内部控制的执行并对其进行评价内部审计在实际工作中独立于内部控制•内控的设计、执行、检查和评估首先是经营管理部门的职责，而内部审计是在经营管理部门基础上的再监督。WhatIsAccounting?Thescopeofaccountingincludefirstidentifyingeconomicevents,thenmeasuring,recording,summarizing,andreportingtheinformationtousers.Accountingcoversabroaderscopeofactivitiesthanbookkeeping.summarizationExhibit1-1Presenttheflowofinformationinanaccountingsystem.DecisionMakingEconomicEventsReportsWhatisbookkeeping?Bookkeepingisonlythepartofaccountingthatrecordstransactionsandevents.Accountingincludestheanalysisandinterpretationofaccountinginformationintendedtobeusedbybothexternalandinternalusersinmakingeconomicdecisions.NewWords,