会计英语chaper 1

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1、WhydoyoutakethecourseofAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?Studytools《AnEnglish–ChineseDictionaryofAccounting》，《英汉双解财会词典》，外语教学与研究出版社，[英]P.H.Collin,AdrianJoliffe编，张炜等译，2002年9月第1版GameIntroduceyourselfinEnglish

2、RespondingtoanintroductionExamplesIloveshopping!Mymomsays,Ishouldbecomealegislator，becauseIbringsomanybillsintothehouse.I’maLeo.SomegoodtraitsofLeoare:broad-minded,loving,faithful.Badtraitsare:bossy,patronizing.I’matypicalLeo.I’mfaithfulbutpatronizing.I’mapersonofpr

3、inciple.Idonotcompromise.BecauseIdon’tsmoke,IdonotwearaT-shirtwithaMarlborologo,evenifsomebodygivesonetomefree.CHAPTER1ACCOUNTING:THEBASISFORDECISIONSLearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Understandthetypesofaccoun

4、tinginformation;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.DefinitionofAccountingAccountingisaninformationsystemdesignedtorecord,classifyandsummarizesystematicallysignifi

5、cantfinancialandothereconomicinformationaboutbusinessfirms,andanalysesandinterpretsitsresults,withmonetaryunitasitsmaincriterion.Differentexpressionsabout“企业”inEnglishBusinessEnterpriseFirmAccounting会计（学）Accountant会计师BeanCounter数豆子的人Accounting:InformationforDecision

6、MakingTheprimaryobjectiveofaccountingistoprovideinformationthatisusefulformakingdecisions.TypesofaccountingFinancialAccountingManagementAccountingTaxAccountingFinancialAccountingFinancialaccountinginformationdescribesthefinancialposition(财务状况),resultofoperation(经营成果

7、),andcashflow(现金流)ofaneconomicentity.Question:Whousethefinancialaccountinginformation?Incometaxreturns纳税申报ManagementAccountingQuestion:What’sthepurposeofmanagementaccounting?Bankaccount银行账户Oweto欠…债TaxAccountingPrepare编制Confirmto/with与…相一致Question:Whatfunctionsdoesta

8、xaccountingencompass?UsersofAccountingInformationExternalusersInternalusersUsersofAccountingInformationInternalusersofaccountinginformatio