会计英语第一章PPT课件

肖岚PUPPE2828@HOTMAIL.COM13883732436ACCOUNTINGENGLISH会计英语*PREFACE Whyshouldwetake“AccountingEnglish”? WorkforaMultinationalEnterprise Studyaccountingabroad BeaCPA*PREFACE LearningObjectivesUseaccountingVocabularyLearnaccountingconceptsandprinciplesApplytheaccountingequationstobusinessorganizationsUnderstandfinancialstatements *课程分数构成20%30%50%出勤率、课堂 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 现、平时作业半期考试期末考试*PREFACE Howorganizesthecourse? WordsandExpressions Texts Learnpoints Exercises*BRIEFCONTENTS Chapter1AnOverviewofAccounting Chapter2AccountingStandards Chapter3AccountingEquation Chapter4AccountingMethods Chapter5AccountingProcedures*BRIEFCONTENTS Chapter6TheAdjustmentProcess Chapter7AccountingStatements Chapter8AccountingforaTypicalOperatingCycle*CHAPTER1ANOVERVIEWOFACCOUNTING--------------WhatisAccounting? 1.1WhatisAccounting 1.2TheRoleofAccounting 1.3AccountingandBookkeeping 1.4TheAccountingProcess 1.5AccountingToday*1.1WhatisAccountingIsthatimportanttoyou?Gotocollege?CostsBenefits*1.1WhatisAccounting WhatisAccounting？ThelanguageofBusinessAninformationsystemTheBasisforDecisionMaking*1.1.1ThelanguageofBusinessfinancen.财政，金融；[复数](国家、组织或个人的)财源；收入，收益；进款；资金financingn.融资；财务；筹措资金;v.筹措资金；财政管理；从事金融活动（finance的ing形式）meansn.手段，方法conveyvt.传达，运输executiveadj.行政的；经营的；执行的，经营管理的n.经理；执行委员会；执行者；经理主管人员charityn.慈善团体，慈善，施舍*1.1.1ThelanguageofBusiness Accountingisoftencalledthe“languageofbusiness”,thebetteryouunderstandthelanguage,thebetteryoucanmanageyourfinances. 会计是一种商业语言，你掌握得越好，你就能越好的运用你的资金。*1.1.1ThelanguageofBusiness Alanguageisameansofsocialcommunicationandinvolvesaflowofinformationfromonepersontooneormoreotherpersons. 语言是一种社交手段，包括了人与人之间的信息传递。*1.1.1ThelanguageofBusiness Businesspeopleoftencallaccountingthe“languageofbusiness”becausetheyuseaccountingdataincommunicatingaboutafirm’sactivities. 商业人员常把会计称为“商业语言”，因为他们通过在沟通中使用会计数据对公司活动进行交流。*1.1.2Aninformationsystemtransaction交易，事项reimbursementn.退还，偿还；赔偿enterprise企业Business商业，企业decisionmaking制定决策*1.1.2AninformationsystemBasicFunctionofanAccountingSystem:Interpretandrecordtheeffectsofbusinesstransactions;解释和 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 商业交易的影响*1.1.2Aninformationsystem（2）Classifytheeffectsofsimilartransactionsinamannerthatpermitsdeterminationofthevarioustotalsandsubtotalsusefultomanagementandusedinaccountingreports;将相似商业交易的结果进行分类，并将其加总或部分加总，以便提供给管理层和编制会计 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 。*1.1.2Aninformationsystem（3）Summarizeandcommunicatetheinformationcontainedinthesystemtodecisionmakers. 将系统内信息进行归总，并提供给决策者*1.1.3TheBasisforDecisionMakingAccountingisthebasicfordecisionmaking.Itspurposeistoprovideusefulinformationtoavarietyofuserssotheycanmakeinformeddecisions.会计是决策的基础。它的目的是向大量的用户提供有用的信息，从而让他们做出正确的决策。*1.2TheRoleofAccountingstockholder股东payroll工资单evaluatevt.估价laborunion工会holdings所持股份creditor债权人fund(会计)资金individuals个人loan贷款levyvt.征税propertytax财产税*DecisionMakersWhoUseAccountingInformation Individuals Businesses InvestorsandCreditors GovernmentAgencies TaxingAuthorities NonprofitOrganizations OtherUsers*1.3AccountingandBookkeeping Record-makingphase记账部分 proficient熟练的，精通的（profession专业，职业） certifiedpublicaccountantCPA routine例行公事，日常工作 clerical文书的，办公室工作的（clericalwork行政工作） task工作，任务（work工作，job工作） daytoday日复一日*1.3AccountingandBookkeepingBookkeepingmeanstherecordingoftransactions,theRecord-makingphaseofaccounting.Therecordingtendstobemechanicalandrepetitive,itisonlyasmallpartofthefieldofaccountingandprobablythesimplestpart.簿记就是记录经济业务，它是会计的记账部分。记录经济业务通常是机械和重复的工作，它只是会计领域的很小的一部分，而且是最简单的部分。*1.3AccountingandBookkeeping Atthecomputertimes,peopleareusingcomputerstododetailedbookkeeping.在计算机的时代，人们通常使用计算机来完成详细的簿记工作。*1.3AccountingandBookkeeping Apersonmightbecomeareasonablyproficientbookkeeperinafewweeksormonthshowever,tobeaqualifiedprofessionalaccountantoracertifiedpublicaccountantrequiresseveralyearsofstudyandexperience.一个人可能在几周或几个月内成为一个熟练的簿记员，然而，要成为一个合格的专业会计师或注册会计师则需要几年的学习和经验。*TheDifferenceBetweenAccountingandBookkeeping Accountant:Professionalaccountantsareinvolvedmorewiththeinterpretationanduseofaccountinginformationthanwithitsactualpreparation.Theirworkincludesevaluatingtheefficiencyofoperations,resolvingcomplexfinancialreportingissues,forecastingtheresultsoffutureoperations,auditing,taxplanning,anddesigningefficientaccountingsystems.*TheDifferenceBetweenAccountingandBookkeeping BookkeepingBookkeepingistheclericalsideofaccounting——therecordingofroutinetransactionsandday-to-dayrecordkeeping.Todaysuchtasksareperformedprimarilybycomputersandskilledclericalpersonnel,notbyaccountant.*1.4TheaccountingProcess manually手动的 narrative叙事的 account账户 percentage百分数，百分比 ratio比率，比例 footnote脚注，补充说明 caption说明*1.4TheaccountingProcess Therearesixmajorphasesoftheaccountingprocess:(1)analyzing 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 (2)Recording报告(3)Classifying分类(4)Summarizing总结(5)Reporting报告(6)interpreting解释*1.4TheaccountingProcess analyzingisthefirstphaseoftheaccountingprocess.Theaccountantmustlookatatransactionoreventanddetermineitsimportancetothebusiness.*1.4TheaccountingProcess Recordingthesetransactionsisthesecondphase.Traditionallythismeantwritingsomethingbyhand.Eventoday,muchoftherecordkeepinginaccountingisdonemanually.*1.4TheaccountingProcessHowever,somemajorchangeinthebusinessworldhavebeencausedbytheintroductionofcomputers.Eventhoughthemethodofenteringorrecordingaccountinginformationhaschanged,theconceptbehindtheprocesshasnot.*1.4TheaccountingProcess Classifyingphasethreeoftheprocess,relatestothegroupingofliketransactionstogetherratherthankeepinganarrativerecordofmanytransactions.Likeitemsaregroupedinseparateaccounts.*1.4TheaccountingProcess Summarizingistheprocessofbringingtogethervariousitemsofinformationtodetermineorexplainaresult.*1.4TheaccountingProcess Reportinginvolvescommunicatingresults.Inaccountingitiscommontousetablesofnumbersratherthannarrative-typereports.Sometimes,however,acombinationoftablesandnarrativesisused.*1.4TheaccountingProcess Interpretingthereportedresultsisthefinalphaseoftheprocess.Atthistime,attentionisdirectedtothesignificanceofvariousmattersandrelationships.Percentageanalysesandratiosareoftenusedtohelpexplainthedifferenceamongaccountingperiods.*1.5AccountingToday fillingstation加油站（gasstation） consequently因此，结果，所以 Methodology方法论 fiscal财政的，国库的，会计的 diverse多种多样的 assignment指派的任务 outgoing外向的，激进的 conservative保守的 ethnic种族的 purchase购买，采购 distribution分配*