Lesson 1会计英语
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New Words, Phrases and Special Terms
external audit 外部审计 不是由企业内部审计师，而是由注册公共会计师进行审计。主 要检查的对象是企业的年度会计报表。经过公共会计师签证的 年度会计报表，才能够被社会公众所信赖。投资人和债权人需 依据已审核的年度会计报表所反映的财务状况和经营成果，制 定投资和信贷决策。 internal audit 内部审计 或称责任审计(responsibility audit)。指由企业内部专职 审计人员所进行的审计。大中型企业通常设置内部审计部门， 其主要审计内容是检查企业的内部控制制度(internal control system)是否正常执行，会计记录是否健全和完整， 以及是否存在贪污舞弊情况等。
Lesson One
Accounting: An Information system
Learning objectives:
To master 1.accounting 2.financial accounting 3.managerial accounting To understand 1.functions of accounting 2.internal and external users
What Is Accounting?
Accounting is often described as an information system. It is the system that measures business activities ,processes information into reports and communicates these findings to decision makers.
New Words, Phrases and Special Terms
Auditing: ① 审计:指有系统地审查会计记录和经营效率。审 查者通常是与被审核单位无利害关系的独立审计师。 独立审计师将审查结果报告给股东和债权人，以保 护他们在企业单位中权益不受侵害。目前，经济发 达国家大多数大型企业都进行年度审计，并且已经 成为常规，有不少企业按按季或按月进行审计。除 上述外部审计外，企业内部亦需要进行审计，借以 防止舞弊行为和提高所属业务部门的经营效率。 ② 审计学:会计学的一个分支，以审查会计记录和 经营效率作为研究对象。
Individuals Businesses Investors and Creditors Government Regulatory Agencies Taxing Authorities Nonprofit Organizations
Revision1
FA
The subdivision of the accounting process that produces these external reports MA
Reading Material
Accounting entry:会计分录 Financial accounting standards board: FASB财务会计准则委员会 Committee on Accounting Procedure: CAP会计程序委员会 Accounting Principles Board: APB会计原 则委员会 American Institute of Certified Public Accountants: AICPA美国注册会计师协会
ACCOUNTING PRINCIPLES AND CONCEPTS
The entity concept States that an organization is an economic entity that keeps its affairs separate from those of the owner(s) The reliability (objective) principle
ACCOUNTING ENGLISH
Chen Kaixin
INTRODUCTION TO THE COURSE
PLEASE THINK ABOUT THREE QUESTIONS AND DISCUSS: Why should we study this course? How can we study it well? What are the differences between accounting English and English?
Managerial accounting
The process of generating and analyzing such accounting information for internal decisionmaking is often referred to as managerial accounting.
Financial accounting
The subdivision of the accounting process that produces these external reports is referred to as financial accounting . 会计过程中形成这类对外报告的分支，称为财务会 计。 External report 对外
ACCOUNTING PRINCIPLES AND CONCEPTS
Generally accepted accounting principles (GAAP) are
The rules that govern how accountants operate Based upon a conceptual framework written by the Financial Accounting Standards Board (FASB)
The cost principle
States that acquired assets and services should be recorded at their actual (historical) cost and should maintain that historical cost for as long as they are owned
New Words, Phrases and Special Terms
Cost accounting :成本会计 Tax accounting :税务会计 Budgetary accounting :预算会计 Governmental and not-for-profit accounting :政府及非营利组织会计 Human resources accounting : 人力资源 会计 Environmental accounting :环境会计 Social accounting：社会会计 International accounting ：国际会计 Tax returns:纳税申报单
For example
Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . Also, many laws require that extensive financial information be reported to the various levels of government.
Reading Material
Generally accepted accounting principles(GAAP):公认会计原则 Accounting entity:会计主体 Going concern:持续经营 Measuring unit:计量单位 Historical cost：历史成本 Objectivity:客观性
The process of generating and analyzing such accounting information for internal decisionmaking
Revision2
Other fields of accounting Auditing, cost accounting, tax accounting, budgetary accounting, governmental and not-for-profit accounting Users Managers, stockholders, banks and creditors, governmental agencies, investors
New fields of accounting
Auditing Cost accounting Tax accounting Budgetary accounting Governmental and not-for-profit accounting
DECISION MAKERS WHO USE ACCOUNTING INFORMATION
Function2
To provide the management inside an organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.
New Words, Phrases and Special Terms
Accounting: the art or system of keeping and analyzing financial records ① 会计:指财务数据的记录、分类、汇总、计量和报告。主要用于 反映企业的财务状况和经营成果，以及经营过程中的控制和经 营决策的制定。大中型企业的会计工作通常由主计长 (controller)负责，其负责的工作范围一般包括财务会计 (financial accounting/external account)、管理会计 (management/managerial accounting/internal accounting)、数据处理(data processing)、内部审计 (internal audit)、预算编制(budgeting)、税务会计 (tax accounting)和财务分析(financial analysis)等项 内容。 ② 会计学：阐述会计理论与实务的一门学科。
States that accounting records and statements are based on the most reliable data available and documented by objective evidence
ACCOUNTING PRINCIPLES AND CONCEPTS
Accounting
is an information system necessitated by the great complexity of modern business.
Function1
to accumulate and report financial information that shows an organization’s financial position and the results of its operations to its interested users. Users
New Words, Phrases and Special Terms
external audit 外部审计 不是由企业内部审计师，而是由注册公共会计师进行审计。主 要检查的对象是企业的年度会计报表。经过公共会计师签证的 年度会计报表，才能够被社会公众所信赖。投资人和债权人需 依据已审核的年度会计报表所反映的财务状况和经营成果，制 定投资和信贷决策。 internal audit 内部审计 或称责任审计(responsibility audit)。指由企业内部专职 审计人员所进行的审计。大中型企业通常设置内部审计部门， 其主要审计内容是检查企业的内部控制制度(internal control system)是否正常执行，会计记录是否健全和完整， 以及是否存在贪污舞弊情况等。
Lesson One
Accounting: An Information system
Learning objectives:
To master 1.accounting 2.financial accounting 3.managerial accounting To understand 1.functions of accounting 2.internal and external users
What Is Accounting?
Accounting is often described as an information system. It is the system that measures business activities ,processes information into reports and communicates these findings to decision makers.
New Words, Phrases and Special Terms
Auditing: ① 审计:指有系统地审查会计记录和经营效率。审 查者通常是与被审核单位无利害关系的独立审计师。 独立审计师将审查结果报告给股东和债权人，以保 护他们在企业单位中权益不受侵害。目前，经济发 达国家大多数大型企业都进行年度审计，并且已经 成为常规，有不少企业按按季或按月进行审计。除 上述外部审计外，企业内部亦需要进行审计，借以 防止舞弊行为和提高所属业务部门的经营效率。 ② 审计学:会计学的一个分支，以审查会计记录和 经营效率作为研究对象。
Individuals Businesses Investors and Creditors Government Regulatory Agencies Taxing Authorities Nonprofit Organizations
Revision1
FA
The subdivision of the accounting process that produces these external reports MA
Reading Material
Accounting entry:会计分录 Financial accounting standards board: FASB财务会计准则委员会 Committee on Accounting Procedure: CAP会计程序委员会 Accounting Principles Board: APB会计原 则委员会 American Institute of Certified Public Accountants: AICPA美国注册会计师协会
ACCOUNTING PRINCIPLES AND CONCEPTS
The entity concept States that an organization is an economic entity that keeps its affairs separate from those of the owner(s) The reliability (objective) principle
ACCOUNTING ENGLISH
Chen Kaixin
INTRODUCTION TO THE COURSE
PLEASE THINK ABOUT THREE QUESTIONS AND DISCUSS: Why should we study this course? How can we study it well? What are the differences between accounting English and English?
Managerial accounting
The process of generating and analyzing such accounting information for internal decisionmaking is often referred to as managerial accounting.
Financial accounting
The subdivision of the accounting process that produces these external reports is referred to as financial accounting . 会计过程中形成这类对外报告的分支，称为财务会 计。 External report 对外
ACCOUNTING PRINCIPLES AND CONCEPTS
Generally accepted accounting principles (GAAP) are
The rules that govern how accountants operate Based upon a conceptual framework written by the Financial Accounting Standards Board (FASB)
The cost principle
States that acquired assets and services should be recorded at their actual (historical) cost and should maintain that historical cost for as long as they are owned
New Words, Phrases and Special Terms
Cost accounting :成本会计 Tax accounting :税务会计 Budgetary accounting :预算会计 Governmental and not-for-profit accounting :政府及非营利组织会计 Human resources accounting : 人力资源 会计 Environmental accounting :环境会计 Social accounting：社会会计 International accounting ：国际会计 Tax returns:纳税申报单
For example
Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . Also, many laws require that extensive financial information be reported to the various levels of government.
Reading Material
Generally accepted accounting principles(GAAP):公认会计原则 Accounting entity:会计主体 Going concern:持续经营 Measuring unit:计量单位 Historical cost：历史成本 Objectivity:客观性
The process of generating and analyzing such accounting information for internal decisionmaking
Revision2
Other fields of accounting Auditing, cost accounting, tax accounting, budgetary accounting, governmental and not-for-profit accounting Users Managers, stockholders, banks and creditors, governmental agencies, investors
New fields of accounting
Auditing Cost accounting Tax accounting Budgetary accounting Governmental and not-for-profit accounting
DECISION MAKERS WHO USE ACCOUNTING INFORMATION
Function2
To provide the management inside an organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.
New Words, Phrases and Special Terms
Accounting: the art or system of keeping and analyzing financial records ① 会计:指财务数据的记录、分类、汇总、计量和报告。主要用于 反映企业的财务状况和经营成果，以及经营过程中的控制和经 营决策的制定。大中型企业的会计工作通常由主计长 (controller)负责，其负责的工作范围一般包括财务会计 (financial accounting/external account)、管理会计 (management/managerial accounting/internal accounting)、数据处理(data processing)、内部审计 (internal audit)、预算编制(budgeting)、税务会计 (tax accounting)和财务分析(financial analysis)等项 内容。 ② 会计学：阐述会计理论与实务的一门学科。
States that accounting records and statements are based on the most reliable data available and documented by objective evidence
ACCOUNTING PRINCIPLES AND CONCEPTS
Accounting
is an information system necessitated by the great complexity of modern business.
Function1
to accumulate and report financial information that shows an organization’s financial position and the results of its operations to its interested users. Users