会计学专业英语全套课件-Accounting English 349p

Accounting 会计（学） Accountant 会计师
Bean Counter 数豆子的人
Different expressions about “ 企业” in English
Business Enterprise Firm
Company Corporation
CHAPTER 1
ACCOUNTING: THE BASIS FOR DECISIONS
Learning Objectives
Explain the definition of accounting; Understand the basic function of accounting; Ascertain the users of accounting information and know why they need the information; Understand the types of accounting information; Have a general idea of the professional fields of accounting and their duties. Learn the accounting terms in this chapter and use them in the translation task.
Objective of External Financial Reporting
What is the objective of external financial reporting? Operation performance 经营成果 Financial position 财务状况 Cash flow 现金流 Return of investment 投资回收 Return on investment 投资回报 课后自学P8第2和第4段 练习：P13 Exercises 1
Accounting: Information for Decision Making
The primary objective of accounting
to provide information that is useful for making decisions.
Users of Accounting Information
External users of accounting information
Question:
How to define external users of accounting information? Who are external users of accounting information? Could the accountant provide accounting information to meet the needs of diverse users?
Definition of Accounting
Accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, and analyses and interprets its results, with monetary unit as its main criterion.
Who are the two primary external users of accounting information?
External users of accounting information
课后自学P7第1段 Question:
Which decisions are to be made by external users ?
Internal users of accounting information
Owe 欠债
Owe to sb. 欠某人的债
Meet = pay off 偿还 Mature = be due v.到期
Maturity n.到期
Inventory = stock 存货 Expense 费用
Suggestions for study
Previewing the text is very important. 《An English –Chinese Dictionary of Accounting》， 《英汉双解财会词典》，外语教学与研究出版社， [英] P.H. Collin, Adrian Joliffe 编，张炜等译，2002年 9月第1版
Revenue 收入
Earnings = profits 利润 Plant 工厂，植物，机器设备
Internal users of accounting information
Question:
Which decisions are to be made by internal users except for management?
Accounting English
Why do you take the course of Accounting English?
What are the learning objectives of Accountຫໍສະໝຸດ Baidung English?
Is Accounting English difficult?
Users of Accounting Information
External users
Internal users
Internal users of accounting information
Question:
How to define internal users of accounting information? Who are internal users of accounting information? Which decisions made by the management ？