[精选]会计学专业英语课件.pptx

Accounting English Yang Yaxi Why do you take the course of Accounting English?What are the learning objectives of Accounting English?Is Accounting English difficult?Suggestions for study Previewing the text is very important.An English Chinese Dictionary of Accounting，英汉双解财会词典，英汉双解财会词典，外语教学与研究出版社，外语教学与研究出版社，英英 P.H.Collin,Adrian Joliffe 编，张炜等译，编，张炜等译，2002年年9月月第第1版版 CHAPTER 1 ACCOUNTING:THE BASIS FOR DECISIONS Learning Objectives Explain the definition of accounting;Understand the basic function of accounting;Ascertain the users of accounting information and know why they need the information;Understand the types of accounting information;Have a general idea of the professional fields of accounting and their duties.Learn the accounting terms in this chapter and use them in the translation task.Accounting 会计（学）会计（学）Accountant 会计师会计师 Bean Counter 数豆子的人数豆子的人 Different expressions about“企业”企业”in English Business Enterprise Firm Company Corporation Definition of Accounting Accounting is an information system designed to record,classify and summarize systematically significant financial and other economic information about business firms,and analyses and interprets its results,with monetary unit as its main criterion.Accounting:Information for Decision Making The primary objective of accounting to provide information that is useful for making decisions.Users of Accounting Information External users Internal users Users of Accounting Information Internal users of accounting information Question:How to define internal users of accounting information?Who are internal users of accounting information?Which decisions made by the management？Internal users of accounting information Owe 欠债欠债 Owe to sb.欠某人的债欠某人的债 Meet=pay off 偿还偿还 Mature=be due v.到期到期 Maturity n.到期到期 Inventory=stock 存货存货 Expense 费用费用 Revenue 收入收入 Earnings=profits 利润利润 Plant 工厂，植物，机器设备工厂，植物，机器设备 Internal users of accounting information Question:Which decisions are to be made by internal users except for management?External users of accounting information Question:How to define external users of accounting information?Who are external users of accounting information?Could the accountant provide accounting information to meet the needs of diverse users?Who are the two primary external users of accounting information?External users of accounting information 课后自学课后自学P7第第1段段 Question:Which decisions are to be made by external users?Objective of External Financial Reporting What is the objective of external financial reporting?Operation performance 经营成果经营成果 Financial position 财务状况财务状况 Cash flow 现金流现金流 Return of investment 投资回收投资回收 Return on investment 投资回报投资回报 课后自学课后自学P8第第2和第和第4段段 练习：练习：P13 Exercises 1 Types of accounting information Financial Accounting Management Accounting Tax Accounting Financial Accounting Financial accounting information describes the financial position(财务状况财务状况),result of operation(经营成果经营成果),and cash flow(现金流现金流)of an economic entity.Question:Who use the financial accounting information?Income tax returns 纳税申报纳税申报 Prepare income tax returns编制纳税申报编制纳税申报 General-purpose accounting information 通用会计通用会计信息信息 Management Accounting Question:Whats the purpose of management accounting?课后自学课后自学P5第第5段段 Tax Accounting Question:What functions does tax accounting encompass?Confirm to/with 与与相一致相一致 Minimize the tax burden 使税负最小化使税负最小化 Profession Fields of Accounting private accounting public accounting accounting for governments and nonprofit organizations Public Accounting CPA(Certified Public Accountants)CPA firm 普华永道普华永道(Price Waterhouse Coopers，PwC)安永安永(Ernst&Young，E&Y)毕马威毕马威(KPMG)德勤德勤(Deloitte Touche Tohmatsu，DTT)安达信安达信(Arthur Andersen)(已倒闭已倒闭)Enron The primary services offered by CPA Auditing Income tax services Management advisory(consultancy or consulting)services Private Accounting Management accountants 管理会计师管理会计师 The Institute of Management Accountants（美国管理会计师协会美国管理会计师协会，简称，简称IMA）Certified Management Accountant(美国注册美国注册管理会计师，简称管理会计师，简称CMA)Controller 总会计师，会计主管总会计师，会计主管 Treasurer 财务主管财务主管 CFO What are the responsibilities of accountants at the private business?The responsibilities of accountants at the private business Recording transactions and preparing financial statements Design of accounting system Cost accounting Internal control and auditing Accounting for Governments and Nonprofit Organizations Accounting Ethic Accountants have a significant responsibility to the public.Why?Ethics are beliefs that distinguish right from wrong.They are accepted standards of good and bad behavior.Many professional organization have codes of ethics or professional conduct that direct the activities of their members.AICPAs Code of Professional Conduct Chinese Certified Public Accountants Code of Professional Ethics Questions 1.What is accounting?2.What are the three types of accounting information?3.Whats the difference between accounting and bookkeeping?4.How do accountants perform their work?Questions 5.Define the internal and external users of accounting in