会计学教程及案例讲解中英文对照Ch01第一章
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4
Operating Information 操作信息
➢ Needed to conduct day-to-day activities. ➢ Largest quantity of accounting data. ➢ Examples:
Hours worked by employees for payroll purposes. Automobiles available for sale to customers. Amounts owed by customers. Parts and accessories on hand. 需要进行日常活动。 最大数量的会计数据。 例子: 员工为工资的目的而工作的时间。 可供销售给客户的汽车。 客户欠下的。
➢ Accountants in industry.会计行业。 ➢ Professional organization is the Institute of Management Accountants (IMA).专业机构是管理会计师协会(IMA)。
Administers the Certified Management Accountant (CMA) program.管理注册会计师(CMA)项目。 Professional designation for auditors employed in industry is Certified Internal Auditor (CIA). 在行业中被雇佣的审计师的专业名称是经过认证的内部审计师(CIA)。 ➢ Many accounting faculty at universities belong to the American Accounting Association (AAA). ➢ 许多大学的会计系属于美国会计协会(AAA)。 ➢ Controller is the high level officer in organizations responsible for financial and management accounting. ➢ Controller是负责财务和管理会计的组织的高级官员。
7
Planning
➢ Deciding what actions should be taken. Decision making involves: Identify problem or opportunity. Specify and rank criteria to choose among alternatives. Identify alternative solutions. Use accounting and other information to analyze consequences of each alternative. Compare alternatives to criteria and select best alternative.
➢ Professionals专业人士 Decide how to report, prepares reports, and analyzes and interprets reports. 决定如何报告，准备报告，分析和解释报告。 Designs, operates, and monitors for accuracy information systems. 为精确信息系统设计、操作和监控。
organization’s goals. Direct attention. Provide feedback, that is, signal when a
problem may exist. Appraise. Provide information to appraise performance of
Balance sheet. Income statement. Statement of cash flows. ➢ Common rules used so investors can compare with other companies’ financial statements. ➢ 对于外部用户(投资者)和管理人员。 ➢ 投资者用于购买、出售或持有公司股票的决定。 ➢ 主要财务报表: ➢ 资产负债表。 ➢ 损益表。 ➢ 现金流量表。 ➢ 因此，投资者可以与其他公司的财务报表进行比较。
➢ 会计(预备)的观点。 ➢ 收集、汇总和报告会计信息。 ➢ 用户的观点。 ➢ 理解、分析和解释会计报告，做出决策。 ➢ 作者强调了当前和潜在的未来用户的观点，认识到需要了解如何准备会计报告。
14
Preconceptions about Accounting
➢ Certified public accountants (CPAs) or Independent public accountants:注册会计师(CPAs)或独立的公共会计师: Licensed by each state.由各州许可。 National professional organization is the American Institute of Certified Public Accountants (AICPA) 国家职业组织是美国注册会计师协会(AICPA)。
➢ 测量
➢ 沟通
➢ 经济信息。
➢ 做出决策。
12
Profession of Accounting 专业的会计
➢ Bookkeepers and other data entry personnel.簿记员和其他数据录入人员。 Maintain detailed operating records.保持详细的操作记录。
会计学教程及案例讲解中英文对 照Ch01第一章
Chapter 1 The Nature and Purpose
of Accounting 会计的性质和目的
2
What Accounting Does
➢ Accounting is a system that provides information on:会计是一个提供信息的系统:
➢ Authors emphasize the perspective of current and potential future users, recognizing the need for some knowledge of how accounting reports are prepared.
Amounts of resources.大量的资源。 How resources were financed.资源是如何融资的。 Results achieved by using resources.使用资源的结果
。
➢ For either:
Parties inside and outside of the organization. Profit and nonprofit organizations. 组织内部和外部的各方。 利润和非营利组织。
➢ Preparation of federal, state, and other taxes.
➢ Tax accounting rules can differ from financial accounting rules.
➢ 准备联邦、州和其他税收。 ➢ 税务会计规则与财务会计规则不同。
11
Definition of Accounting 会计的定义
➢ Accounting is a process of:
Identifying
Measuring
Communicating
➢ Economic information.
➢ To make decisΒιβλιοθήκη ons.➢ 会计是一个过程:
➢ 识别
mangers and other employees. 确保员工正常工作的过程。 会计信息被用于: 沟通。通知员工管理层的计划。 激励。鼓励员工坚持组织的目标。 直接关注。提供反馈，也就是当问题可能存在时的信号。 评价。提供评估经理和其他员工表现的信息。
10
Tax Accounting Information 税务会计信息
5
Financial Accounting Information
(Also Called Financial Reporting) 财务会计信息(也称为财务报告)
➢ For external users (investors) and managers. ➢ Used by investors to make decisions to buy, sell or hold shares of company. ➢ Primary financial statements:
8
Implementation实现
➢ Actions to provide human and other resources to achieve planned results.
➢ Requires supervision of managers. ➢ Managers must change plans as conditions require. ➢ 为实现计划的结果提供人力和其他资源的行动。 ➢ 需要经理的监督。 ➢ 管理者必须根据需要改变计划。
3
Categories of Accounting Info
➢ Operating info summarized into: ➢ 操作信息总结成:
Financial accounting. Management accounting. Tax accounting. 财务会计。 管理会计。 税务会计。
13
Approaches to Study Accounting
会计研究方法
➢ Viewpoint of the accountant (preparer). Collecting, summarizing and reporting accounting information.
➢ Viewpoint of the user. Understanding, analyzing, and interpreting accounting reports to make decisions.
➢ Budgeting is the process of planning for a specified time, often for one year.
➢ 决定应该采取什么行动。决策包括: ➢ 确定问题或机会。 ➢ 在备选项中指定和排序标准。 ➢ 确定替代方案。 ➢ 使用会计和其他信息来分析每一种选择的结果。 ➢ 比较备选方案，并选择最佳替代方案。 ➢ 预算是一个特定的时间计划的过程，通常是一年。
6
Management Accounting Information 管理会计信息
➢ For internal users such as president, marketing manager and production manager.
➢ Used for three functions of managers: Planning. Implementation. Control. 对于内部用户，如总裁，市场经理和生产经理。 用于管理人员的三个职能: 规划。 实现。 控制。
9
Control 控制
➢ Process to ensure employees perform properly. ➢ Accounting information is used to:
Communicate. Inform employees of management’s plans. Motivate. Encourage employees to act consistently with
Operating Information 操作信息
➢ Needed to conduct day-to-day activities. ➢ Largest quantity of accounting data. ➢ Examples:
Hours worked by employees for payroll purposes. Automobiles available for sale to customers. Amounts owed by customers. Parts and accessories on hand. 需要进行日常活动。 最大数量的会计数据。 例子: 员工为工资的目的而工作的时间。 可供销售给客户的汽车。 客户欠下的。
➢ Accountants in industry.会计行业。 ➢ Professional organization is the Institute of Management Accountants (IMA).专业机构是管理会计师协会(IMA)。
Administers the Certified Management Accountant (CMA) program.管理注册会计师(CMA)项目。 Professional designation for auditors employed in industry is Certified Internal Auditor (CIA). 在行业中被雇佣的审计师的专业名称是经过认证的内部审计师(CIA)。 ➢ Many accounting faculty at universities belong to the American Accounting Association (AAA). ➢ 许多大学的会计系属于美国会计协会(AAA)。 ➢ Controller is the high level officer in organizations responsible for financial and management accounting. ➢ Controller是负责财务和管理会计的组织的高级官员。
7
Planning
➢ Deciding what actions should be taken. Decision making involves: Identify problem or opportunity. Specify and rank criteria to choose among alternatives. Identify alternative solutions. Use accounting and other information to analyze consequences of each alternative. Compare alternatives to criteria and select best alternative.
➢ Professionals专业人士 Decide how to report, prepares reports, and analyzes and interprets reports. 决定如何报告，准备报告，分析和解释报告。 Designs, operates, and monitors for accuracy information systems. 为精确信息系统设计、操作和监控。
organization’s goals. Direct attention. Provide feedback, that is, signal when a
problem may exist. Appraise. Provide information to appraise performance of
Balance sheet. Income statement. Statement of cash flows. ➢ Common rules used so investors can compare with other companies’ financial statements. ➢ 对于外部用户(投资者)和管理人员。 ➢ 投资者用于购买、出售或持有公司股票的决定。 ➢ 主要财务报表: ➢ 资产负债表。 ➢ 损益表。 ➢ 现金流量表。 ➢ 因此，投资者可以与其他公司的财务报表进行比较。
➢ 会计(预备)的观点。 ➢ 收集、汇总和报告会计信息。 ➢ 用户的观点。 ➢ 理解、分析和解释会计报告，做出决策。 ➢ 作者强调了当前和潜在的未来用户的观点，认识到需要了解如何准备会计报告。
14
Preconceptions about Accounting
➢ Certified public accountants (CPAs) or Independent public accountants:注册会计师(CPAs)或独立的公共会计师: Licensed by each state.由各州许可。 National professional organization is the American Institute of Certified Public Accountants (AICPA) 国家职业组织是美国注册会计师协会(AICPA)。
➢ 测量
➢ 沟通
➢ 经济信息。
➢ 做出决策。
12
Profession of Accounting 专业的会计
➢ Bookkeepers and other data entry personnel.簿记员和其他数据录入人员。 Maintain detailed operating records.保持详细的操作记录。
会计学教程及案例讲解中英文对 照Ch01第一章
Chapter 1 The Nature and Purpose
of Accounting 会计的性质和目的
2
What Accounting Does
➢ Accounting is a system that provides information on:会计是一个提供信息的系统:
➢ Authors emphasize the perspective of current and potential future users, recognizing the need for some knowledge of how accounting reports are prepared.
Amounts of resources.大量的资源。 How resources were financed.资源是如何融资的。 Results achieved by using resources.使用资源的结果
。
➢ For either:
Parties inside and outside of the organization. Profit and nonprofit organizations. 组织内部和外部的各方。 利润和非营利组织。
➢ Preparation of federal, state, and other taxes.
➢ Tax accounting rules can differ from financial accounting rules.
➢ 准备联邦、州和其他税收。 ➢ 税务会计规则与财务会计规则不同。
11
Definition of Accounting 会计的定义
➢ Accounting is a process of:
Identifying
Measuring
Communicating
➢ Economic information.
➢ To make decisΒιβλιοθήκη ons.➢ 会计是一个过程:
➢ 识别
mangers and other employees. 确保员工正常工作的过程。 会计信息被用于: 沟通。通知员工管理层的计划。 激励。鼓励员工坚持组织的目标。 直接关注。提供反馈，也就是当问题可能存在时的信号。 评价。提供评估经理和其他员工表现的信息。
10
Tax Accounting Information 税务会计信息
5
Financial Accounting Information
(Also Called Financial Reporting) 财务会计信息(也称为财务报告)
➢ For external users (investors) and managers. ➢ Used by investors to make decisions to buy, sell or hold shares of company. ➢ Primary financial statements:
8
Implementation实现
➢ Actions to provide human and other resources to achieve planned results.
➢ Requires supervision of managers. ➢ Managers must change plans as conditions require. ➢ 为实现计划的结果提供人力和其他资源的行动。 ➢ 需要经理的监督。 ➢ 管理者必须根据需要改变计划。
3
Categories of Accounting Info
➢ Operating info summarized into: ➢ 操作信息总结成:
Financial accounting. Management accounting. Tax accounting. 财务会计。 管理会计。 税务会计。
13
Approaches to Study Accounting
会计研究方法
➢ Viewpoint of the accountant (preparer). Collecting, summarizing and reporting accounting information.
➢ Viewpoint of the user. Understanding, analyzing, and interpreting accounting reports to make decisions.
➢ Budgeting is the process of planning for a specified time, often for one year.
➢ 决定应该采取什么行动。决策包括: ➢ 确定问题或机会。 ➢ 在备选项中指定和排序标准。 ➢ 确定替代方案。 ➢ 使用会计和其他信息来分析每一种选择的结果。 ➢ 比较备选方案，并选择最佳替代方案。 ➢ 预算是一个特定的时间计划的过程，通常是一年。
6
Management Accounting Information 管理会计信息
➢ For internal users such as president, marketing manager and production manager.
➢ Used for three functions of managers: Planning. Implementation. Control. 对于内部用户，如总裁，市场经理和生产经理。 用于管理人员的三个职能: 规划。 实现。 控制。
9
Control 控制
➢ Process to ensure employees perform properly. ➢ Accounting information is used to:
Communicate. Inform employees of management’s plans. Motivate. Encourage employees to act consistently with