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1、SummaryofaccountingEnglishLesson1–lesson15Lesson1Generalintroductionaccountingvocabularyaccount帐目，帐户accounting会计学，会计（核算）accountant会计师Accountingsystem会计系统Accountingdepartment会计部门Accountfor核算……Takesthintoaccount考虑……Onaccount赊..分期付款Account有很多意思，常见的主要是“说
2、明、解释；计算、帐单；银行帐户”。例如：I’dliketoopenabankaccount.我想开一个银行存款帐户accounting会计、会计学。例如：Accountingisaprocessofrecording,classifying，summarizingandinterpretingofthosebusinessactivitiesthatcanbeexpressedinmonetaryterms.会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。Accountant会
3、计师、会计人员。例如：AcertifiedpublicaccountantorCPA,asthetermisusuallyabbreviated,mustpassaseriesofexaminations,afterwhichheorshereceivesacertificate.注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。isaninformationsystemthat...measuresbusinessactivities,processesinformation
4、,and...communicatesfinancialinformation.Accounting...GroupsofUsersExternalusersInvestorsBankersandsuppliersGovernmentagenciesEmployeesOthersInternalusersManagers:directtheoperationtakechargeofend-productofaccountingFieldsofAccountingFinancialaccounti
5、ngManagementaccountingTypesofaccountantsPrivateaccountant:particularbusinessfirmsalarybasisindustrialaccountant,enterpriseaccountantPublicaccountant:workindividuallyorwithinafirmonafeebasis(如CPA)Generalservices:auditing,taxation,managementadvisoryGov
6、ernmentalaccounting/non-profitaccountingworkonasalarybasisTypesofaccountingCostaccountingTaxationaccountingBudgetaryaccountingAuditingSocialaccountingInternationalaccountingPartnershipsCorporationsTypesofBusinessOrganizationsProprietorshipsLesson2GAA
7、PAccountingvocabularyMaterialn.材料,原料,物资,adj.物质的,重要的,实质性的materiality重要性，重要性Periodn.时期,学时adj.过去某段时期的periodicadj.周期的,定期的periodicityn.Publiclyownedcorporation公开发行股票的公司publiccorporation/listedcompanyUnderlie成为……的基础，在……之下underlyingadj.在下面的,根本的,潜在的,[商]优先的un
8、derlyingdocument—sourcedocument原始凭证yGAAPAccountingguidelines,formulatedbytheFinancialAccountingStandardsBoard,thatgovernhowaccountantsmeasure,process,andcommunicatefinancialinformation.Fundamentalassumptionseconomicentitygoingconcernmonetaryunitperio
