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1、ACCOUNTINGENGLISHWUTINGINTRODUCTIONTOTHECOURSEPLEASETHINKABOUTTHREEQUESTIONSANDDISCUSS:Whyshouldwestudythiscourse?Howcanwestudyitwell?WhatarethedifferencesbetweenaccountingEnglishandEnglish?ABOUTTHEEXAM:40SCORES:ordinaryperformance10scorces:PPTspeech10scorces:answerques
2、tions10scorces:attendance10scorces:smalltest60SCORES:thefinalexamWEBSITEwww.nytimes.comwww.economist.comwww.americanrhetoric.comwww.ft.comwww.cnn.comREFERENCEDICTIONARY英汉现代财会大词典,陈今池编著,中国财政经济出版社牛津英汉双解会计词典,上海外语教育出版社牛津高阶英汉双解词典(第六版),商务印书馆REFERENCETEXTBOOK会计专业英语(第四版),常勋,肖华编,
3、立信会计出版社REFERENCE会计与财务管理专业英语,刘胜军,袁菲编,哈尔滨工程大学出版社会计英语,陈杰编,湖南大学出版社实用会计英语,高平阳编,企业管理出版社会计英语,叶建芳,孙红星编,上海财经大学出版社英文原版教材和双语教学的一些教材LessonOneAccounting:AnInformationsystemLearningobjectives:UnderstandtheinformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesNewWords
4、,PhrasesandSpecialTermsAccounting:Theprocessofidentifying,measuring,recording,andcommunicatingeconomictransactions.Measurementisnormallymadeinmonetarytermsandtheaccountantwillpreparerecordsintheformoffinancialstatements,suchasaincomestatementandbalancesheet.NewWords,Phr
5、asesandSpecialTermsAccountingcanbesubdividedintofinancialaccounting,whichismainlyconcernedwiththelegalaspectsofthesubjectandreportingtopartiesexternaltoanorganization,andmanagementaccounting,whichismainlyconcernedwithprovidinginformationhelpfultomanagersrunningabusiness
6、.Accountingincludesvariousactivities,suchasconductingaudits,book-keeping,andtaxation.WhatIsAccounting?Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakers.
7、Exhibit1-1Presenttheflowofinformationinanaccountingsystem.DecisionMakingEconomicEventsReportsWhatIsAccounting?Thescopeofaccountingincludefirstidentifyingeconomicevents,thenmeasuring,recording,summarizing,andreportingtheinformationtousers.Accountingcoversabroaderscopeofa
8、ctivitiesthanbookkeeping.Whatisbookkeeping?Bookkeepingisonlythepartofaccountingthatrecordstransactionsandevent
