会计英语

《会计英语》

教案

授课班级：16级会计1，2，3班

财管班

授课日期：2017年上期

Unit 1 ACCOUNTING: A GENERAL INTRODUCTION

Learning Objectives:

After studying this unit, you should be able to :

1. Understand the functions of accounting

2. Understand the development of accounting

3. Define accounting

4. Identify the divisions of accountant’s work

5. Understand the accounting assumptions and principle

I. Accounting is an Information System（会计是一项信息系统）Accounting is an information system necessitated by the great complexity of modern business. 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.

II. The Development of Accounting（会计的发展）

Bookkeeping is the preservation of a systematic, quantitative record of an activity. Bookkeeping systems can be very primitive.

Distinction between bookkeeping and accounting

The accountant sets up a bookkeeping system and interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books.

III. The Definition of Accounting（会计的定义）

Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion .

IV. Divisions of Accounting Profession（会计职业分类）

1. Public accounting（公共会计）

2. Private accounting （私人会计）

3. Government and nonprofit accounting（政府和非盈利会计）Public accounting

Public accountant who are similar to doctors or lawyers can offer their accounting service to the public on a fee basis.

Private accounting

The accountants in a private business, large or small, must record

transaction and prepare periodic financial statements from accounting records.

Government and nonprofit accounting

Many accountants work in government offices or for nonprofit organizations. These two areas are often joined together under the term governmental accounting and nonprofit accounting.

V. Generally Accepted Accounting Principles（会计通用原则）

1. Accounting Assumptions（基本会计假设）

(1) Accounting entity assumption （会计主体假设）

(2) Monetary unit assumption（货币单元假设）

(3) Going concern assumption（会计分期假设）

(4) Accounting period assumption（会计周期假设）

Accounting entity assumption

An accounting entity is any economic unit which controls resource and engages in accounting practice. Transactions between accounting entities are recorded in the accounts of both entities

Monetary unit assumption

Money is the common unit in which accounting measurements are made and measured. All transactions are measured, recorded and reported in terms of money unit.

Going concern assumption