Chapter 1 Accounting English

《Chapter 1 Accounting English》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、AccountingEnglish会计英语任课老师：王映Rebecca任教科目：专业英语（会计、财管）国际会计国际金融外汇模拟交易金融英语手机：188-6750-0087Email:yw305@hdu.edu.cnQQ群：联系方式：4教材：叶建芳，孙红星编著《会计英语》第四版，上海财经大学出版社参考书：张其秀编著《会计英语-财务会计》(双语版，第二版）上海财经大学出版社WhydoyoulearnAccountingEnglish?jobinterviewhttp://www.onetonline.org/http://j

2、obs.zhaopin.com/146020611251833.htm?ssidkey=y&ff=01&ss=101ProfessionalCertificate特许公认会计师公会http://www.accaglobal.com/特许管理会计师公会http://www.cimaglobal.com/FurtherstudyabroadUK,USA,Canada,Australiaetc.PersonalInterestacademiccredithttp://v.gaodun.com/course/playtask/c

3、id/573/pid/50015推荐网站雅虎财经http://www.finance.yahoo.com新浪财经http://finance.sina.com.cn/FinancialTimes（金融时报）http://www.ftchinese.com/TheWallStreetJournal（华尔街日报）http://cn.wsjhk.com/gb/index.asp67TotalInternallyAssessedComponents40%GroupEssay30%Self-testexercises10%Fina

4、lexam(0pen-book，onlybookandonepieceofA4paper)60%100%CourseAssessment:Chapter1AnintroductiontoAccountingUnderstandaninformationsystemofaccounting1Applygenerallyacceptedaccountingprinciples2Understandfinancialstatements3Usetheseaccountingelements4Usetheaccountingeq

5、uation5TableofContentsLearningObjectives:Understandaccountinganditsenvironment61.1Accountingisaninformationsystemmeasuresbusinessactivities,processesinformationintoreports;andcommunicatesthesefindingstodecisionmakers.10AccountingreportsTheaccountingprocessDecisio

6、nmakersEconomicactivitiesActions(decisions)Accountingisaninformationsystem.UsersofaccountinginformationPrimaryusers–investorsandcreditorsExternalusers&InternalusersExternalusersareusersoutsideoftheentityexamples:government,labourunions,generalpublicInternalusersa

7、reuserswithintheentityexamples:MarketingManager,AccountsReceivableManager,AccountsPayableManager121.2FormsoforganizationSingleorsoleproprietorshipOwnerispersonallyresponsibleforbusinessdebts:unlimitedliabilityPartnershipPartnersarepersonallyresponsibleforallpartn

8、ershipdebts.CorporationAcorporationisaseparatelegalentity.ObviousAdvantage:LimitedLiability131.3InternationalfinancialreportingstandardsAglobalaccountinglangua