会计英语(西方会计学)1chapter1-an overview of accounting

Part3: Knowledge Expansion
英文数字表达
100 1,000 10,000 100,000 1,000,000 10,000,000 100,000,000 1,000,000,000 10,000,000,000 100,000,000,000 1,000,000,000,000 百 千 万 十万 百万 千万 亿 十亿 百亿 千亿 兆 hundred thousand ten thousand hundred thousand million ten million hundred million billion ten billion hundred billion trillion
Ⅰ. Accounting and Accounting Profession 1. Accounting and its Functions 会计与会计基本职能
Accounting is an information system necessitated by the great complexity of modern business. One of the most important functions of accounting is to accumulate and report financial information that shows an organization’s financial position and the results of its operations to its interested users. Another important function of accounting is to provide the management inside an organization with the accounting information needed in the organization's internal decision-making, which relates to planning, control, and evaluation within an organization.
Private accounting 公司会计
Controller: the chief accounting officer Treasurer: the head financial officer(CFO)
Ⅱ. Accounting Assumptions
会计主体:
Accounting entity Each business venture is a separate unit, accounted for its responsibility separately. Going concern 持续经营: The assumption is made in accounting that a business will continue indefinitely. Money measure/ measuring unit 计量单位: Conventional accounting statements are not adjusted for changes in the value of the dollar. Accounting period 会计期间: Accounting reports are related to specific time periods, typically one year.
Ⅲ. Accounting Recognition and Measurement Principles
成本原则:
Cost Principle
The cost principle means that accounting information is based on actual cost. 配比原则: Matching Principle
相关性: 可靠性: 可理解性: 可比性: relevance reliability understandability comparability
Ⅵ. Information Users
External Users
Internal Users
•Lenders •Consumer Groups •Shareholders •External Auditors •Governments •Customers
英文数字表达 1,700 seventeen-hundred
80,000 eighty thousand 300,000 three hundred thousand 75,600,000 seventy-five million six hundred thousand (seventy-five-point-six million) 6,000,300,000,000 six-trillion three-hundred million
B: Thank you very much. Um…
A: Do you have any problem? B: Yes, it’s my first time ever to get a salary you know.
A: I know. So you want to ask something?
2. Accounting System 会计体系
Financial Accounting Corporate Accounting Accounting System
Governmental Accounting
Managerial Accounting
3. Accounting Profession会计职业
百分比、千分比 (1) 百分比 (2) 千分比 percent per thousand
4.8% four point eight point
1‰ one per thousand
读写倍数的秘诀 (1) 两倍 twice
(2) 三倍以上的倍数
(3) A是B的几倍
数字+times
A + be动词 + 倍数 + as + adj. + as + B
Materiality 重要性原则: The materiality principle indicates that the requirements of accounting principles maybe ignored if their effects on the financial statements are unimportant to users. 区分资本性与收益性支出原则: Differentiate Capital and Revenue Expenditure Capital expenditures are expenditures expected to yield benefits beyond the current accounting period, that is, have future cash flows, and thus should be added to the plant and equipment or capital asset account.
•Managers •Sales Staff •Officers/Directors •Budget Officers •Internal Auditors •Controllers
Part2: Dialogue
工资发放
A: Your salary is transferred to your bank accountant.
Public accounting 公众会计（会计师事务所）
CPA： Certified Public Accountant (Br：chartered accountant)
Governmental accounting 政府会计
Government offices & Nonprofit organizations
比例的表达：out of 或in，若单纯强调“几比几”，则常用“to”。
5/8 2/9
five eighths two ninths
2/3
3:5 9:10 10:3 1,000:1
two thirds
three in five nine out of ten ten to three a thousand to one
B: Yes. What is this? A: This is a pay stub.
B: What is a pay stub?
A: The pay stub is a record of your pay and deductions. B: Oh, yes, I see. That’s very kind of you.
实质重于形式原则: Substance over Form An important aspect of representational faithfulness is substance over form.
Ⅳ. Quality Characteristics of Accounting Information
读英文中百分比和小数点的秘诀 ——小于1的数字可以直接念“point”加后面的字
0.68 0.6% 82%
point sixty-eight point six percent eighty two percent
400%
four hundred percent
读分数和比率的秘诀 ——分子以数目表示，分母以序数表示；分子若大于1，分母则加”S”；
或A + be动词 + 倍数 + the+ n. + of + B