(推荐)《会计学专业英语》PPT课件

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
CHAPTER 1
ACCOUNTING: THE BASIS FOR DECISIONS
ຫໍສະໝຸດ Baidu
Learning Objectives
• Explain the definition of accounting; • Understand the basic function of accounting; • Ascertain the users of accounting information
• Question:
– Which decisions are to be made by internal users except for management?
External users of accounting information
• Question:
– How to define external users of accounting information?
Users of Accounting Information
External users Internal users
Internal users of accounting information
• Question:
– How to define internal users of accounting information?
Accounting English
• Why do you take the course of Accounting English?
• What are the learning objectives of Accounting English?
• Is Accounting English difficult?
– Who are external users of accounting information?
– Could the accountant provide accounting information to meet the needs of diverse users?
• Who are the two primary external 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
– Firm
– Company – Corporation
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.
use them in the translation task.
• Accounting 会计（学） • Accountant 会计师
– Bean Counter 数豆子的人
• Different expressions about “ 企业” in English
– Business
– Enterprise
• Meet = pay off 偿还 • Mature = be due v.到期
– Maturity n.到期
• Inventory = stock 存货 • Expense 费用
– Revenue 收入
• Earnings = profits 利润 • Plant 工厂，植物，机器设备
Internal users of accounting information
• What is the objective of external financial reporting?
– Who are internal users of accounting information?
– Which decisions made by the management ？
Internal users of accounting information
• Owe 欠债
– Owe to sb. 欠某人的债
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
• 课后自学P7第1段 • Question:
– Which decisions are to be made by external users ?
Objective of External Financial Reporting