专业英语会计学cha

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1、WELCOMETOTHECLASSAccountinginEnglishInstructor:LuJiuqinPublicemailbox:hdu2008accounting@163.comPassword:hdu2008Privateemail:hduljq@163.comWhychoosethecourse?Graduateprogrampreparation?CPAExamination?Workpreparation?Credit?Followotherstudents?Whatdoesthecourseprovide?GeneralobjectiveAmericanacc

2、ountingprincipleandfinancialaccountingSpecificobjectiveGraduateentranceexaminationandCPAexaminationWorktechniqueandcompetitivenessAdditionalobjectiveEarningcreditIntroductiontothecourseCourseintroductionAccountingprincipleFinancialaccountingTotal12chaptersEmphasis:decisionmakingTotallyAmerican

3、accountingTime:MondayAcademichoursandcredit:322creditsScoreFinalexam:80%Assignment(individualassignment):20%Attendancepolicy:2points/absence,applicationaheadexceptionTEXTBOOKFinancial&ManagerialAccountingTheBasisforBusinessDecisionsFOURTEENTHEDITIONWilliamsHakaBettnerLanguageissueMypreference

4、examinationandassignment:Englishorallanguage:ChineseAccountingprofessornotEnglishprofessorClassStudyMethod---dependingonyourgoalForgetaboutChineseaccountingIsitpossible?GetthemainideaofeachchapterFinishassignmentSelfstudySpecialtermsTextreadingFinalexaminationMultiplechoiceTrueorfalseExercise

5、(tentative)SpecialtermsQuestionaboutthecourse?ACCOUNTING:INFORMATIONFORDECISIONMAKINGChapter1LearningObjectivesDiscusstheroleofaccountinginformationinmakingeconomicdecisionsandthesignificanceofaccountingsystemsingeneratingreliableaccountinginformation.Explaintheimportanceoffinancialaccounting

6、informationforexternalparties–primarilyinvestorsandcreditors–intermsoftheobjectivesandthecharacteristicsofthatinformation.Explaintheimportanceofmanagerialaccountinginformationforinternalparties–primarilymanagement–intermsoftheobjectivesandthecharacteristicsofthatinformation.Identifyanddiscussi

7、ntegrityofinformationsystem.AccountinginformationTheaccountingprocessDecisionmakersEconomicactivitiesActions(decisions)Accounting“links”decisionmakerswitheconomicactivities¾andwiththeresultsoftheirdecisions.TypesofAccountingInformationF