实用会计英语unit1简明教程PPT课件
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ACCOUNTING CONCEPTUAL FRAMEWORK
【 LESSON 】
ACCOUNTING ELEMENTS, EQUATION AND DOUBLE ENTRY BOOKEEPING
4
【 LESSON 】
ACCOUNTING CYCLE
LESSON1 ACCOUNTING AND ITS ENVIRONMENT
3. Users of accounting information In general, users of accounting information are divided into two major categories: internal information users and external information users.
制造企业通过机器和工人将 材料转转换成产成品。 商业企业必须先从其他企业 ( 如，制造商或分销商 ) 采购商品， 并将这些商品销售给客户。 服务业企业向客户提供服务 而不是提供产品。 1.2 企业的三种组织形式： 独营、合伙和公司形式。
1-7
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1-8
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1.3 Types of business activities Three different types of business activities are: financing activities, investing activities and operating activities, as shown in Exhibit 1-3.
个体独营企业由一人所有和 管理，虽然可能拥有不同数量的 员工。企业的所有损失将全部由 个体独营者个人承担。 合伙企业有一些合伙人共同 所有。企业的所有损失将由合伙 人共同承担。 企业由股东所有。大部分的 企业是有限责任公司。有限责任 公司的股东无需个人承担企业的 损失。他们的损失只局限于他们 所拥有的股票的名义价值。有限 责任是通过将企业看做与股东完 全独立的法律主体而实现的。
GOAL 学习目标
Have general knowledge of different types of business and role of accounting in the business Have general knowledge of the users of accounting information and their specific information needs Have general knowledge of accounting profession, important professional accounting bodies and accounting regulatory system 1-4
2. 会计的目标
The objectives of accounting, are shown in Exhibit 1-4: ① recording the business transactions; ②summarizing the business transactions for a period in order to provide information about the company in the forms of financial statements, such as balance sheet, income statement, cash flow statement etc (see Exhibit 1-5 which briefly shows the information in each o f the fin ancial statements); ③supporting decision making.
1-6
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
A manufacturing business converts materials into finished products through the use of machinery and labor. A merchandising business must first purchase merchandises from other businesses (such as manufacturers or distributors) and then sell them to customers. A service business provides services rather than products to customers. 1.2 Forms of business Three different forms of businesses are proprietorship (or sole trader), partnership and corporation, as shown in Exhibit 1-2.
3rtheskillofdoubleentrybookkeeping11实用会计英语practicalaccountingenglishguidanceguidance学习指导学习指导会计的产生与发展同人们管理经济讲求经济效益有着紧密的联系随着生产力水平的不断发展管理水平的提高及人类对经济效益的更高追求相应地会对会计提出新的要求
1.3 企业的三种活动类型： 筹资活动、投资活动和经营活动。
Financing activities involve obtaining funds to begin and operate a business. After funds are financed, a business must use investing activities to obtain the necessary resources to start and operate the business. Once resources have been acquired, a business uses the resources to implement its operating activities.
根据Exhibit 1-4，会计的目 标包括：①记录商业交易；②以 财务报表的形式归纳商业交易的 信息，如资产负债表，利润表， 现金流量表等；③支持决策。
1-10
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1-11
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
筹资活动包括获取兴建和经 营企业的资金。当企业筹集到资 金后，通过投资活动获得启动和 经营企业的必要物资。获得物资 后，企业将运用物资实施其经营 活动。
1-9
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
2. Objectives of Accounting
学 以 致 用
1-5
实用会计英语 / Practical Accounting English
MODULE 1
manufacturing merchandising
A. Reading material
1. Nature of business 1.1 Types of business entity A business can be organized in three different ways: manufacturing, merchandising and service business, as shown in Exhibit 1-1.。 1. 企业的性质 1.1 企业的三种类型：制 造业、商业和服务企业。
A proprietorship is owned and managed by one person, althogh there might be any number of employees. A proprietorship is fully and personally liable for any losses that the business might make. A partnership is a business owned jointly by a number of partners. The partners are jointly liable for any losses that the business might make. A company is owned by shareholders. Most companies are limited liability companies. For a limited liability company, the shareholders will not be personally liable for any losses the company incurs. The liability is limited to the nominal value of the shares they they own. This limited liability is achieved by treating the company as a completely separate legal entity.
1-1
实用会计英语 / Practical Accounting English
Goals 学习目标
会计的产生与发展同人们管理经济、讲求经济效益有着紧 密的联系，随着生产力水平的不断发展、管理水平的提高及人类 对经济效益的更高追求，相应地会对会计提出新的要求。由于各 国的生产技术、生产关系、经济体制和上层建筑等的不同，各国 的会计也有差异。但随着国际筹资、投资活动与跨国经营活动的 增长，为尽可能消除各国会计处理上的差异，各国会计处理趋向 某种程度的国际协调，即要求会计成为“国际商业语言”。
实用会计英语 / Practical Accounting English
A. Look at the pictures and match them with the correct words in the box.
customer supplier lenders government competitor service investor the public employee management labor union
1-2
实用会计英语 / Practical Accounting English
Guidance 学习指导
Contents
01
【 01】
The World of Accounting
1 2 3
1-3
【 LESSON 】
ACCOUNTING AND ITS ENVIRONMENT
【 LESSON 】
实用会计英语
Practical Accounting English
实用会计英语 / Practical Accounting English
Unit 01 The World of Accounting
1. Have general knowledge of accounting and its environment, including types of business and role of accounting in the business; users and their specific needs of accounting information; accounting profession, professional accounting bodies and accounting regulatory system. 2. Get familiar with accounting conceptual framework. 3. Get familiar with accounting elements and accounting equation. 4. Master the skill of double entry bookkeeping.
【 LESSON 】
ACCOUNTING ELEMENTS, EQUATION AND DOUBLE ENTRY BOOKEEPING
4
【 LESSON 】
ACCOUNTING CYCLE
LESSON1 ACCOUNTING AND ITS ENVIRONMENT
3. Users of accounting information In general, users of accounting information are divided into two major categories: internal information users and external information users.
制造企业通过机器和工人将 材料转转换成产成品。 商业企业必须先从其他企业 ( 如，制造商或分销商 ) 采购商品， 并将这些商品销售给客户。 服务业企业向客户提供服务 而不是提供产品。 1.2 企业的三种组织形式： 独营、合伙和公司形式。
1-7
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1-8
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1.3 Types of business activities Three different types of business activities are: financing activities, investing activities and operating activities, as shown in Exhibit 1-3.
个体独营企业由一人所有和 管理，虽然可能拥有不同数量的 员工。企业的所有损失将全部由 个体独营者个人承担。 合伙企业有一些合伙人共同 所有。企业的所有损失将由合伙 人共同承担。 企业由股东所有。大部分的 企业是有限责任公司。有限责任 公司的股东无需个人承担企业的 损失。他们的损失只局限于他们 所拥有的股票的名义价值。有限 责任是通过将企业看做与股东完 全独立的法律主体而实现的。
GOAL 学习目标
Have general knowledge of different types of business and role of accounting in the business Have general knowledge of the users of accounting information and their specific information needs Have general knowledge of accounting profession, important professional accounting bodies and accounting regulatory system 1-4
2. 会计的目标
The objectives of accounting, are shown in Exhibit 1-4: ① recording the business transactions; ②summarizing the business transactions for a period in order to provide information about the company in the forms of financial statements, such as balance sheet, income statement, cash flow statement etc (see Exhibit 1-5 which briefly shows the information in each o f the fin ancial statements); ③supporting decision making.
1-6
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
A manufacturing business converts materials into finished products through the use of machinery and labor. A merchandising business must first purchase merchandises from other businesses (such as manufacturers or distributors) and then sell them to customers. A service business provides services rather than products to customers. 1.2 Forms of business Three different forms of businesses are proprietorship (or sole trader), partnership and corporation, as shown in Exhibit 1-2.
3rtheskillofdoubleentrybookkeeping11实用会计英语practicalaccountingenglishguidanceguidance学习指导学习指导会计的产生与发展同人们管理经济讲求经济效益有着紧密的联系随着生产力水平的不断发展管理水平的提高及人类对经济效益的更高追求相应地会对会计提出新的要求
1.3 企业的三种活动类型： 筹资活动、投资活动和经营活动。
Financing activities involve obtaining funds to begin and operate a business. After funds are financed, a business must use investing activities to obtain the necessary resources to start and operate the business. Once resources have been acquired, a business uses the resources to implement its operating activities.
根据Exhibit 1-4，会计的目 标包括：①记录商业交易；②以 财务报表的形式归纳商业交易的 信息，如资产负债表，利润表， 现金流量表等；③支持决策。
1-10
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
1-11
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
筹资活动包括获取兴建和经 营企业的资金。当企业筹集到资 金后，通过投资活动获得启动和 经营企业的必要物资。获得物资 后，企业将运用物资实施其经营 活动。
1-9
MODULE 2 手不释卷
实用会计英语 / Practical Accounting English
2. Objectives of Accounting
学 以 致 用
1-5
实用会计英语 / Practical Accounting English
MODULE 1
manufacturing merchandising
A. Reading material
1. Nature of business 1.1 Types of business entity A business can be organized in three different ways: manufacturing, merchandising and service business, as shown in Exhibit 1-1.。 1. 企业的性质 1.1 企业的三种类型：制 造业、商业和服务企业。
A proprietorship is owned and managed by one person, althogh there might be any number of employees. A proprietorship is fully and personally liable for any losses that the business might make. A partnership is a business owned jointly by a number of partners. The partners are jointly liable for any losses that the business might make. A company is owned by shareholders. Most companies are limited liability companies. For a limited liability company, the shareholders will not be personally liable for any losses the company incurs. The liability is limited to the nominal value of the shares they they own. This limited liability is achieved by treating the company as a completely separate legal entity.
1-1
实用会计英语 / Practical Accounting English
Goals 学习目标
会计的产生与发展同人们管理经济、讲求经济效益有着紧 密的联系，随着生产力水平的不断发展、管理水平的提高及人类 对经济效益的更高追求，相应地会对会计提出新的要求。由于各 国的生产技术、生产关系、经济体制和上层建筑等的不同，各国 的会计也有差异。但随着国际筹资、投资活动与跨国经营活动的 增长，为尽可能消除各国会计处理上的差异，各国会计处理趋向 某种程度的国际协调，即要求会计成为“国际商业语言”。
实用会计英语 / Practical Accounting English
A. Look at the pictures and match them with the correct words in the box.
customer supplier lenders government competitor service investor the public employee management labor union
1-2
实用会计英语 / Practical Accounting English
Guidance 学习指导
Contents
01
【 01】
The World of Accounting
1 2 3
1-3
【 LESSON 】
ACCOUNTING AND ITS ENVIRONMENT
【 LESSON 】
实用会计英语
Practical Accounting English
实用会计英语 / Practical Accounting English
Unit 01 The World of Accounting
1. Have general knowledge of accounting and its environment, including types of business and role of accounting in the business; users and their specific needs of accounting information; accounting profession, professional accounting bodies and accounting regulatory system. 2. Get familiar with accounting conceptual framework. 3. Get familiar with accounting elements and accounting equation. 4. Master the skill of double entry bookkeeping.