会计学专业英语课件

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
Accounting: Information for Decision Making
• The primary objective of accounting
– to provide information that is useful for making decisions.
Users of Accounting Information
Types of accounting information
• Financial Accounting • Management Accounting • Tax Accounting
Financial Accounting
• Financial accounting information describes the financial position (财务状况), result of operation (经营成果), and cash flow (现金流) of an economic entity.
Public Accounting
• CPA (Certified Public Accountants)
• CPA firm
– 普华永道(Price Waterhouse Coopers，PwC) – 安永(Ernst&Young，E&Y) – 毕马威(KPMG) – 德勤(Deloitte Touche Tohmatsu，DTT) – 安达信(Arthur Andersen)(已倒闭)
• 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
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
– Who are internal userwenku.baidu.com 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
– 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?
Users of Accounting Information
External users Internal users
Internal users of accounting information
• Question:
– How to define internal users of accounting information?
• Question:
– Who use the financial accounting information? – Income tax returns 纳税申报
• Prepare income tax returns编制纳税申报
– General-purpose accounting information 通用会计 信息
Accounting English
Yang Yaxi
• Why do you take the course of Accounting English?
• What are the learning objectives of Accounting English?
• Is Accounting English difficult?
• 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?
• Confirm to/with 与…相一致 • Minimize the tax burden 使税负最小化
Profession Fields of Accounting
public accounting
private accounting
accounting for governments and nonprofit organizations
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
– 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.
consulting) services
Private Accounting
• Management accountants 管理会计师
– The Institute of Management Accountants （美国管理会计师协会 ，简称IMA ）
– Certified Management Accountant (美国注册 管理会计师，简称CMA)
• Many professional organization have codes of ethics or professional conduct that direct the activities of their members.
– AICPA’s Code of Professional Conduct – Chinese Certified Public Accountants Code of Professional
• Controller 总会计师，会计主管 • Treasurer 财务主管
• CFO
• What are the responsibilities of accountants at the private business?
The responsibilities of accountants at the private business
Management Accounting
• Question:
– What’s the purpose of management accounting?
• 课后自学P5第5段
Tax Accounting
• Question:
– What functions does tax accounting encompass?
• 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
– practicing members – non-practicing members
• Auditing 审计，审计学
– Audit
– Internal/external auditing
– Auditor
The primary services offered by CPA
• Auditing • Income tax services • Management advisory (consultancy or
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
• Enron
• ACCA (Association of Chartered Certificated Accountants) http://www.accaglobal.com
• AICPA (American Institute of CPA) http://www.aicpa.org
• CICPA (Chinese Institute of CPA) http://www.cicpa.org.cn
• Recording transactions and preparing financial statements
• Design of accounting system • Cost accounting • Internal control and auditing
Accounting for Governments and Nonprofit Organizations
Accounting Ethic
• Accountants have a significant responsibility to the public.
– Why?
• Ethics are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior.
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