会计英语第一章

•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
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
1.4 The accounting Process
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.
（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;
3. Be a CPA
PREFACE Learning Objectives
1. Use accounting Vocabulary
2. Learn accounting concepts and principles
3. Apply the accounting equations to business
•语言是一种社交手段，包括了人与人之间的 信息传递。
1.1.1 The language of Business
Business people often call
1.1.1 The language of Business accounting the “language of business” because they use accounting data in communicating about a firm’s activities.
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
Record-making phase
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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.
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.
•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.
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.
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
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
Exercises
BRIEF CONTENTS
Chapter Chapter Chapter Chapter Chapter
1
2 3
An Overview of Accounting Accounting Standards Accounting Equation Accounting Methods Accounting Procedures
-------------- 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
Decision Makers Who Use Accounting Information
Individuals Businesses
Investors and Creditors
Government Agencies
Taxing Authorities
Nonprofit Organizations Other Users
1.3 Accounting and Bookkeeping
记账部分 proficient 熟练的，精通的 （profession 专业，职业） certified public accountant CPA routine 例行公事，日常工作 clerical 文书的， 办公室工作的 （clerical work 行政工作） task 工作，任务 （work 工作，job 工作） day to day 日复一日
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.
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
簿记就是记录经济业务，它是会计的记 账部分。记录经济业务通常是机械和重复 的工作，它只是会计领域的很小的一部分， 而且是最简单的部分。
1.3 Accounting and Bookkeeping

At the computer times ,people are using computers to do detailed bookkeeping.
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。
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%
半期考试
PREFACE
How organizes the course?
Words and Expressions
Texts Learn points
ACCOUNTING ENGLISH 会计英语
肖岚 PUPPE2828@HOTMAIL.COM 13883732436
PREFACE
Why should we take “Accounting
English”?
1. Work for a Multinational Enterprise
2. Study accounting abroad