《会计学专业英语》PPT课件

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1、AccountingEnglishWhydoyoutakethecourseofAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?SuggestionsforstudyPreviewingthetextisveryimportant.《AnEnglish–ChineseDictionaryofAccounting》，《英汉双解财会词典》，外语教学与研究出版社，[英]P.H.Colli

2、n,AdrianJoliffe编，张炜等译，2002年9月第1版CHAPTER1ACCOUNTING:THEBASISFORDECISIONSLearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Understandthetypesofaccountin

3、ginformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.Learntheaccountingtermsinthischapterandusetheminthetranslationtask.Accounting会计（学）Accountant会计师BeanCounter数豆子的人Differentexpressionsabout“企业”inEnglishBusinessEnterpriseFirmCompanyCorpor

4、ationDefinitionofAccountingAccountingisaninformationsystemdesignedtorecord,classifyandsummarizesystematicallysignificantfinancialandothereconomicinformationaboutbusinessfirms,andanalysesandinterpretsitsresults,withmonetaryunitasitsmaincriterion.Accounting:Informa

5、tionforDecisionMakingTheprimaryobjectiveofaccountingtoprovideinformationthatisusefulformakingdecisions.UsersofAccountingInformationExternalusersInternalusersUsersofAccountingInformationInternalusersofaccountinginformationQuestion:Howtodefineinternalusersofaccount

6、inginformation?Whoareinternalusersofaccountinginformation?Whichdecisionsmadebythemanagement？InternalusersofaccountinginformationOwe欠债Owetosb.欠某人的债Meet=payoff偿还Mature=beduev.到期Maturityn.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

7、usersofaccountinginformationQuestion:Whichdecisionsaretobemadebyinternalusersexceptformanagement?ExternalusersofaccountinginformationQuestion:Howtodefineexternalusersofaccountinginformation?Whoareexternalusersofaccountinginformation?Couldtheaccountantprovideaccou

8、ntinginformationtomeettheneedsofdiverseusers?Whoarethetwoprimaryexternalusersofaccountinginformation?Externalusersofaccountinginformation课后自学P7第1段Question:Whic