会计英语第一章
1.会计英语第一章Accounting Environment
Ⅰ. Accounting: The Language of Business ( Ⅰ) Accounting is the information system that measures business activity, processes the information into reports, and communicates the results to decisions makers.
(Ⅲ) Corporation
A corporation is a business owned by stockholders, or shareholders. These are the people who own shares of ownership in the business. Corporation differ significantly from proprietorships and partnerships in another way. If a proprietorship or a partnership can not pay its debts, lenders can take the owners’ personal assets to satisfy the business’s obligation.
Management accounting focuses on information for internal decision makers, such as the company’s executives and the administrators of a hospital.
会计英语第一章
1.1 Nature and Content of Accounting
External Users Internal Users
1.1.4 Fields of Accounting
Financial Accounting
Financial Reports
Managerial Accounting
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IASC(International accounting standards committee1973) 国际会计准则委员会， IASB国际会计准则理事会Reorganization in 2001 IFRS(International financial reporting standards)国际财务报告准则 SEC(Securities and Exchange Commission)证券
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1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
All parties interested in the financial health(财务状况) of a company are called stakeholders.
Under the condition of economic resources scarcities, Accounting plays an important role in our economic and social system. P3
4
Chapter 1 Accounting and Its Environments
1.1.2 The Nature and Role of Accounting
会计学专业英语第一章
D
Unit 4 Information Users
Words and Expressions
Unit 1 Accounting and Accounting Profession
• 1.accounting 会计（核算）； 会计学 • 2.accountant 会计师；会计人 员
• 6.operational audits 经营审计 • pliance audits 合规审计 • 8.income tax returns 所得税申 报单 • 9.nonprofit organizations 非盈 利组织 • ptroller 会计主任
• 3.bookkeeping 簿记；簿记学
• 4.chartered accountants 特许会 计师 • 5.auditing 审计；审计学
• 11.professional ethics 职业道德
• 12.proprietorship 独资企业 • 13.partnership 合伙企业 • 14.double-entry accounting
of these accountants work on a salary basis.
Unit 1 Accounting and Accounting Profession
Private accounting
Private
accountants, also called executive or administrative accountants,
Accountingபைடு நூலகம்is
often known as one of the most useful tools of business because all
会计英语(第二版)第一章中英文互译
会计英语第一章Exercises1-1The following selected transactions were completed by Castle Delivery Service during November:(1)Received cash from owner as investment ,$2,000.(2)Paid advertising expense ,$500.(3)Purchased supplies of gas and oil for cash , $750.(4)Received cash from cash customers $2,500.(5)Paid creditors on account $480.(6)Paid cash to owner for personal use ,$600.Indicate the effect of each transactions on the accounting equation by a check mark listing theTranslation:1-1下列交易事项挑选自Castle Delivery Service公司十一月份的交易：（1）收到投资者现在投资2000美元（2）支付广告费500美元（3）现在购买汽和油，750美元（4）从购买者收到现金收入2500美元（5）偿还债权人借款480美元（6）支付现金给所有者作为个人用途600美元1-2Foreman Corporation, engaged in a service business , completed the following selected transactions during the period:1)Added additional investment, receiving cash2)Purchased supplies on account3)Returned defective supplies purchased on account and not yet paid for4)Received cash as a refund from the erroneous overpayment of an expense5)Charged customers for services sold on account6)Paid salary expense7)Paid a creditor on account8)Received cash on account from charge customer9)Paid cash for the owner’s personal use10)Determined the amount of supplies used during the monthTranslation :Foreman是一家从事服务行业的公司，以下是该公司在一段时间内的交易事项。
会计英语 翻译chapter1
Chapter one Introduction to Accounting 1.1 Bookkeeping and AccountingAccounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions.An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information.An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation.第一章['tʃæptə]会计导论[.intrə'dʌkʃən]1.1 簿记与会计会计是一个信息系统，[ai'dentəfai]辨别、['meʒəz]测量、记录和交流相关的['reləvənt]、可靠的[ri'laiəbl]、持续的[kən'sistənt]和可比的['kɔmpərəbl]一个组织经济活动的信息。
会计英语第一章复习
Who use the financial accounting information?
Management accounting
Management accounting generates confidential information for internal decision makers, e.g.,
OWNER’S EQUITY
ASSETS
=
LIABILITIES
s
Cash Accounts Supplies Receivable 3 200 850 Land
Liabilities + Owner’s Equity
Accounts Paid-in Capital Payable or Retained Earnings 1 530 13 520
Accounting Process
Identification of users
User information needs Investors ,bankers, suppliers, employees, etc.
Economic data & activities
Accounting system
Definition of Accounting
Accounting is an information system of interpreting ,recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion.
会计英语(中英对照)
Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
专门从事这方面工作的人员叫做会计师。
Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。
会计英语(0001)
会计英语第一章会计总论学习目标：1.了解会计信息系统2.应用公认会计准则3.了解财务报表4.运用会计要素5.运用会计等式6.了解会计及其环境本章讨论不同的使用者对会计信息的需求，介绍不同实体对会计职业的影响、会计职业道德及职业行为准则。
本章也将对公认会计准则以及一些相关概念和原则进行解释。
本章将介绍会计等式：资产＝负债＋所有者权益，并逐一定义会计等式中的每个要素，举例分析不同业务对会计等式的影响。
同时，本章还将简单介绍财务报表。
1.1会计是一个信息系统我们通常把会计描述为一个信息系统。
作为一个信息系统，会计计量经济活动，将信息编制成财务报表，并将财务报表传达给决策者。
会计的范围包括：确认经济事项，进行计量、记录、汇总，并把信息报告给使用者。
会计所涵盖的范围要大于簿记。
图表1－1是信息在会计系统内的流转图。
簿记是对交易和事件的记录，只是会计的一部分。
会计还包括对会计信息的分析和阐述，以帮助财务报表的外部和内部的使用者制定各项经济决策。
决策制定经济业务财务报告图表1-1 会计信息流转会计信息使用者主要是投资者和债权人，政府，工会，普通公众也会使用会计信息。
1.2组织形式企业有三种组织形式：个人独资企业是指由一个自然人投资拥有的企业组织。
个人独资企业是一个会计实体，但并不是法律实体个人独资企业的所有者对企业的债务承担无限责任，这也是个人独资企业的一个主要缺点。
合伙企业与个人独资企业的区别只在于它有两个或两个以上的所有者。
合伙企业的所有者被称为合伙人。
现实商业活动中有许多不同类型的合伙企业。
公司是依据当地法律注册成立的单独实体；公司的所有者被称为股东。
股东不对公司的债务负责。
有限责任是公司这种组织形式的一个显著优点。
公司的所有权被分为股份。
股份可以在所有者之间转让。
1.3编报财务报表的框架由于各个国家的法律和经济环境不同，各国有不同的会计模式。
在一个国家可行的会计实务在另一个国家并不一定可行。
由于各国的会计模式不同，所以我们需要制定一个互相协调的会计标准：用全球通用的会计语言来传达相关的且可靠的会计信息。
会计英语 unit 1 Accounting
1.5 Professional ethics in accounting
1.1 Accounting: an information system
Accounting is an information system necessitated by the great complexity of modern business. In developing information about the activities of a business, every accounting system performs the following basic functions: ⑴ Interpret and record the effects of business transactions. ⑵ Classify the effects of similar transactions in a manner that permits determination of the various totals and subtotals useful to management and used in accounting reports. ⑶ Summarize and communicate the information contained in the system to decision-makers.
Unit One
会计，会计学 会计师，会计从业人员 簿记 企业 商业，企业 制定决策 交易，经济业务 投资者 债权人 资产
Vocabulary
liability owner’s equity / capital revenue expense income double-entry system American Institute of Certified Public Accountants (AICPA) Chinese Institute of Certified Public Accountants (CICPA)
会计英语第一章解析
1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
All parties interested in the financial health(财务状况) of a company are called stakeholders.
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1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
Two major classifications of stakeholders Internal users, who make decisions directly affecting the External users, internal operations who make decisions concerning their of the enterprise. relationship to the enterprise.
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Part 1 Accounting Principle 会计原理 Chapter 1 Accounting and Its Environments 会计与环境
3
Mini Case
P2
Identify
1.Safety without war 2.Market for hang gliders sales 3.Policy from government ws and customs 5.People with well-education 6.Capital market 7.Infrastructure （基础设施）
会计英语.
• • •
4. GAAP 一般公认会计原则 5.IASs and IFRSs 国际会计准则及国际财务报告准则
• •
6. Assumptions and characteristics of financial statement. 财务报告的假设及特征
• • •
6.1 Underlying assumptions 基本假设 Accrual basis权责发生制 Going concern 持续经营
• • • • • •
6.2 Qualitative Characteristics of financial statement 财务报告的质量特征 Understandability可理解性 Relevance 相关性 Reliability 可靠性 Comparability 可比性
第 二 章
2.5 Posting from the day books to ledger 日记账结转至总账(分类账) After recording day books, the next step in the accounting process is to post transactions to the accounts in the general ledger and personal ledger.
Unit 2 Accounting cycle Ⅰ 第二章 会计循环Ⅰ
• • •
1. Documenting business transactions 记录企业业务交易 1.1 External documentation 外部凭证
• • • •
1.2 Internal documentation 内部凭证 1.2.1 invoices 发票 1.2.2 Credit Note 抵扣发票 1.2.3 Petty cash voucher 零用资金报 销单
会计英语Unit1
会计英语Unit1
‹#›
• Accoding to the American FASB,the objectives of financial reporting are to provide information that is:(1) useful to present the potential investors,creditors and other users information in making rational investment,credit,and similar decisions.财务报告的目标是向美国财务会计准则 委员会(American FASB)提供的信息，提供的信 息是:(1)在制定合理的投资、信贷和类似的决策时， 向潜在的投资者、债权人和其他用户提供信息。
A.Getting Started
• Key words
• information system信息系统 • business economic activities商业经济活动 • monetary 货币 • nonprofit organization非营利性组织 • Assurance service保证服务
‹#›
• The primary service offered by CPA firms covers assurance service and non-assurance service.Assurance service mainly includes review and auditing.注册会计师事务所提供的主要服务包括保证服 务和非保证服务。保证服务主要包括检查和审核。
会计英语 lesson1
INTRODUCTION TO ACCOUNTING
• 1. Use accounting vocabulary.
• 2. Explain what accounting is.
• 3. Describe the Financial accounting and Managerial accounting
Revenue (i.e., assets increase)
$10,000
Expenses (i.e., assets decrease)
4,000
Net Income (i.e., change in net assets)
$6,000
1.5 Revenue
• Revenues are increases in retained earnings from delivering goods or services to customers or client. For example, a travel agency’s cash from a customer for performing service brings in revenue and increase the firm’s retained earnings.
• 7. Explain what the accounting elements are.
1.1 What is accounting?
• Accounting provides financial information for decision-making in the business world. Accounting - a service-based profession that provides reliable and relevant financial information useful in making decisions.
Chapter 1 overview of financial accounting 会计英语 第一章 财务会计总论
Cash balance and accrual accounting profit
Using the following information for Dawn’s Diving Trips , calculate: 1. The cash in bank as at the end of 2007 2. The 2007 accrual accounting profit.
12 430
1 000
68 990
850
1 480
36 910
Payable to suppliers as at the end of 2007(paid in 2008)
Depreciation on diving equipment during 2007 Cash used by Dawn for personal purposes during 2007
1.3
What are the basic assumptions? Explain them clearly. 会计责任，问责
Identify which basic assumption of accounting is best described in each item below.
(a)The economic activities of FedEx Corporation are divided into 12-month periods for the purpose of issuing annual reports. Periodicity (b) Solectron Corporation, Inc. does not adjust amounts in its financial statements Monetary for the effects of inflation. (c) Walgreen Co. reports current and noncurrent classifications in its balance sheet. Going
会计英语第一章
-------------- What is Accounting?
1.1
What is Accounting
1.2
1.3 1.4
The Role of Accounting
Accounting and Bookkeeping The Accounting Process
1.5
Accounting Today
Accounting is the basic for decision making. Its purpose is to provide useful information to a variety of users so they can make informed decisions.
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。
The Difference Between Accounting and Bookkeeping Bookkeeping Bookkeeping is the clerical side of accounting——the recording of routine transactions and day-to-day record keeping. Today such tasks are performed primarily by computers and skilled clerical personnel, not by accountant.
Basic Function of an Accounting 1.1.2 An information system System:
(1) Interpret and record the effects of
会计英语第1章
Chapter 1 Overview of Accounting
1.1 Accounting and Accounting Profession
Accounting is an information system designed to identify, record, and reflect economic activities and events about an enterprise with monetary unit as its main criterion.
◦ Different external users need different kinds of information.
1.1.4 Accounting Profession
The accounting profession can be divided into three broad categories: public accounting, private accounting, and accounting for government and nonprofit organizations.
The primary objective of accounting is to provide useful information to decision makers.
1.1.1 Ethics
Ethic is an ideological standard by which one’s conducts are judged as right or wrong, honest or dishonest, and fair or not fair.
As the basic premise of accounting, it’s of great significance to identify the business entity.
会计英语Unit 1
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• This accounting equation shows that assets are aqual to equities .会计公式表明， 资产等于权益。 • Equities are divided into liabilities and owner's equity .When any two of the elements are known,the third can be calculated.权益可分为负债和所有者权益。 当三要素中的任何两项已知，第三项即可通 过计算得知。 Phrase：divide...into...把...分成...
‹#›
Summary
• The passage tells us what is accounting,it's purpose,it's users,and it's three elements.
‹#›
Answers of Exercises
• 1.Equities = Liabilities + owner's equity • 2.A
‹#›
• These users may include owners,managers,creditors,government agencies,customers,labor unions,and competitors.这些使用者包括：所有者，经理， 债权人，政府机构，顾客，工会，以及竞争 对手。 • There are three basic accounting elements on the balance sheet:assets,liabilities,and owner's equity.They exists in every business entity.
英语-《会计》第一章
注册会计师：【会计师英语】中国注册会计师考试英文测试词汇整理现金Cash in hand 银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier…s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable 应收股利Dividends receivable应收利息Interest receivable 应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment 应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets 物资采购Purchase原材料Raw materials 包装物Packing materials低值易耗品Low value consumbles 材料成本差异Material cost difference自制半成品Self-manufactured goods 库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out 受托代销商品Consignment-in 分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks 待摊费用Prepaid expenses 待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets 无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets 未确认融资费用Unrecognized finance fees 其他长期资产Other long term assets 递延税款借项Deferred assets debits 应付票据Notes payable 应付帐款Trade creditors预收帐款Adanvances from customers 代销商品款Consignment-in payables 其他应交款Other payable to government 其他应付款Other creditors 应付股利Proposed dividends 待转资产价值Donated assets 预计负债Accrued liabilities 应付短期债券Short-term debentures payable 其他流动负债Other current liabilities 预提费用Accrued expenses应付工资Payroll payable 应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term 应付债券-债券面值Bond payable - Par value 应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable 专项应付款Specific payable 其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable – VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax递延税款贷项Deferred taxation credit股本Share capital 已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales 主营业务成本Cost of sales主营业务税金及附加Sales tax 营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses 投资收益Investment income其他业务收入Other operating income 营业外收入Non-operating income 补贴收入Subsidy income 其他业务支出Other operating expenses 营业外支出Non-operating expenses 所得税Income tax直接人工成本差异(direct labor variance)直接材料成本差异(direct material variance)在产品计价(work-in-process costing) 联产品成本计算(joint products costing) 生产成本汇总程序(accumulation process of procluction cost)制造费用差异(manufacturing expenses variance)实际成本与估计成本(actual cost and estimated cost)工资费用分配(salary costs allocation)成本曲线(cost curve) 农业生产成本(agriculture production cost)原始成本和重置成本(original cost and replacement cost)工程施工成本：直接成本与间接成本(direct cost and indirect cost)可控成本(controllable cost)制造费用分配(manufacturing expenses allocation)理论成本与应用成本(theory cost and practice cost)辅助生产成本分配(auxiliary production cost allocation)期间,费用：成本控制程序(procedure of cost control)成本记录(cost entry, cost recorder cost agenda)成本计算分批法(job costing method)成本计算分步法：直接人工成本差异(direct labor variance) 成本控制方法(cost control method) 【会计】：第一章总论第一节财务报告目标一、向财务会计报告使用者提供决策有用的信息根据向财务报告使用者提供决策有用的信息这一目标的要求，财务报告所提供的会计信息应当如实反映企业所拥有或者控制的经济资源、对经济资源的要求权以及经济资源要求权的变化情况;如实反映企业的各项收入、费用、利得和损失的金额及其变动情况;如实反映企业各项经营活动、投资活动和筹资活动等所形成的现金流入和现金流出情况等，从而有助于现在的或者潜在的投资者、债权人以及其他使用者正确、合理地评价企业的资产质量、偿债能力、盈利能力和营运效率等;有助于使用者根据相关会计信息作出理性的投资和信贷决策;有助于使用者评估与投资和信贷有关的未来现金流量的金额、时间和风险等。
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1.4 The accounting Process
ACCOUNTING ENGLISH 会计英语
肖岚 PUPPE2828@ 13883732436
PREFACE
Why should we take “Accounting
English”?
1. Work for a Multinational Enterprise
2. Study accounting abroad
Record-making phase
1.3 Accounting and Bookkeeping
Bookkeeping means the recording of transactions, the Record-making phase of accounting. The recording tends to be mechanical and repetitive, it is only a small part of the field of accounting and probably the simplest part.
•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。
transaction 交易，事项 1.1.2 An information system reimbursement n. 退还，偿还；赔偿 enterprise 企业 Business 商业，企业 decision making 制定决策
1.2 The Role of Accounting
stockholder 股东 evaluate vt. 估价 holdings 所持股份 creditor 债权人 fund (会计)资金 individuals 个人 loan 贷款 levy vt. 征税 property tax 财产税 payroll 工资单 labor union 工会
-------------- What is Accounting?
1.1
What is Accounting
1.2
1.3 1.4
The Role of Accounting
Accounting and Bookkeeping The Accounting Process
1.5
Accounting Today
制会计报告。
1.1.2 An information system
（3）Summarize and communicate the information contained in the system to decision makers.
将系统内信息进行归总，并提供给决策者
1.1.3 The Basis for Decision Making
3. Be a CPA
PREFACE Learning Objectives
1. Use accounting Vocabulary
2. Learn accounting concepts and principles
3. Apply the accounting equations to business
organizations 4. Understand financial statements
课程分数构成
期末考试
30%
出勤率 、课堂表现、平时作业
20% 50%
organizes the course?
Words and Expressions
Texts Learn points
•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。
A language is a means of social
communication and involves a flow of information from one person to one or more other persons.
1.1 What is Accounting
Is that important to you? Go to college? Costs Benefits
1.1 What is Accounting
What is Accounting？
The language of Business An information system
（2）Classify the effects of similar transactions in a manner that permits determination of the various totals and subtotals useful to management and used in 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 accounting reports;
4
5
BRIEF CONTENTS
Chapter
6
The Adjustment
Accounting Accounting for a Operating Cycle
Process
Chapter Chapter
7
Statements
8
Typical
CHAPTER 1 AN OVERVIEW OF ACCOUNTING
Accounting is the basic for decision making. Its purpose is to provide useful information to a variety of users so they can make informed decisions.
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。
Exercises
BRIEF CONTENTS
Chapter Chapter Chapter Chapter Chapter
1
2 3
An Overview of Accounting Accounting Standards Accounting Equation Accounting Methods Accounting Procedures
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。
The Difference Between Accounting and Bookkeeping
Accountant:
Professional accountants are involved more with the interpretation and use of accounting information than with its actual preparation. Their work includes evaluating the efficiency of operations, resolving complex financial reporting issues, forecasting the results of future operations, auditing ,tax planning, and designing efficient accounting systems.
Decision Makers Who Use Accounting Information
Individuals Businesses
Investors and Creditors
Government Agencies
Taxing Authorities
Nonprofit Organizations Other Users
Accounting is often of Business 1.1.1 The language called the
“language of business”, the better you understand the language, the better you can manage your finances.
The Basis for Decision Making
1.1.1 The language of Business
finance n. 财政，金融；[复数](国家、组织或个人的)财 源；收入，收益；进款；资金 financing n. 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） means n. 手段，方法 convey vt. 传达，运输 executive adj. 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 charity n. 慈善团体，慈善，施舍
Basic Function of an Accounting 1.1.2 An information system System:
(1) Interpret and record the effects of
business transactions;
解释和记录商业交易的影响
1.1.2 An information system
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。
1.3 Accounting and Bookkeeping
A person might become a reasonably
proficient bookkeeper in a few weeks or months however, to be a qualified professional accountant or a certified public accountant requires several years of study and experience.