会计英语第一章解析
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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.
8
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.
2
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）
(2)about economic entities (3)that is intended to be useful in making economic decisions-in making reasoned choices among alternative courses of action.
Such as: Board of Directors Management Employees
10
External users, who make decisions concerning their relationship to the enterprise.
Such as: Investors & Creditors Suppliers & Customers Analysts Government & Community
1.1 Nature and Content of Accounting
External Users Internal Users
1.1.4 Fields of Accounting
Financial Accounting
Financial Reports
Managerial Accounting
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 Nature and Content of Accounting 会计的本
质和内容
1.2 Objectives of Financial Reporting 财务报告目
标
1.3 Underlying Assumptions 基本假设 1.4 Accounting Basis 会计基础
5
1.1 Nature and Content of Accounting
9
1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
Internal users, who make decisions directly affecting the internal operations of the enterprise.
Professional English for Accounting and Auditing 会计审计专业英语
Lecturer: Tracy Cui Sept. 5, 2016
1
Agenda 1. 2. 3. Introduction for the contents to be learned Introduction the process for each chapter and question types of final exam Chapter 1 learning
1.1.1 Business Environment
Not-for-profits 非营利组织 Organizations 组织
Corporations 公司
Partnerships 合伙 Sole Proprietorships 独资
Businesses 企业
6
1.1 Nature and Content of Accounting
Performance Evaluation
Financial Statements
Costing, Budgeting, etc
P4
P4 Audited by CPAs GAAP
11
GAAP Generally Accepted Accounting Principle 1.The historical cost principle 2.The revenue realization principle 3.The matching principle 4.The consistency principle 5.The full disclosure principle 6.The objectivity principle These principles relate basically to how assets, liabilities, revenues, and expenses are to be recognized, measured, and reported.
1.1.2 The Nature and Role of Accounting
Accounting is a service activity. Its function is to
(1)provide quantitative information, primarily financial in nature,
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.
8
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.
2
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）
(2)about economic entities (3)that is intended to be useful in making economic decisions-in making reasoned choices among alternative courses of action.
Such as: Board of Directors Management Employees
10
External users, who make decisions concerning their relationship to the enterprise.
Such as: Investors & Creditors Suppliers & Customers Analysts Government & Community
1.1 Nature and Content of Accounting
External Users Internal Users
1.1.4 Fields of Accounting
Financial Accounting
Financial Reports
Managerial Accounting
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 Nature and Content of Accounting 会计的本
质和内容
1.2 Objectives of Financial Reporting 财务报告目
标
1.3 Underlying Assumptions 基本假设 1.4 Accounting Basis 会计基础
5
1.1 Nature and Content of Accounting
9
1.1 Nature and Content of Accounting
1.1.3 Users and Accounting Information
Internal users, who make decisions directly affecting the internal operations of the enterprise.
Professional English for Accounting and Auditing 会计审计专业英语
Lecturer: Tracy Cui Sept. 5, 2016
1
Agenda 1. 2. 3. Introduction for the contents to be learned Introduction the process for each chapter and question types of final exam Chapter 1 learning
1.1.1 Business Environment
Not-for-profits 非营利组织 Organizations 组织
Corporations 公司
Partnerships 合伙 Sole Proprietorships 独资
Businesses 企业
6
1.1 Nature and Content of Accounting
Performance Evaluation
Financial Statements
Costing, Budgeting, etc
P4
P4 Audited by CPAs GAAP
11
GAAP Generally Accepted Accounting Principle 1.The historical cost principle 2.The revenue realization principle 3.The matching principle 4.The consistency principle 5.The full disclosure principle 6.The objectivity principle These principles relate basically to how assets, liabilities, revenues, and expenses are to be recognized, measured, and reported.
1.1.2 The Nature and Role of Accounting
Accounting is a service activity. Its function is to
(1)provide quantitative information, primarily financial in nature,