简明会计英语教程教学课件作者牛国崎unit1.ppt

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1、Unit1Whatisaccounting?1243351.1aWhatisthedefinitionofaccounting?1.1bWhatisthefunctionofaccounting?1.1cWhatarethemethodsofaccounting?1.1dWhatistheaccountingobject?1.1eWhataretheaccountingelements?下一页返回Unit1Whatisaccounting?67938101.2Coreaccountingterms1.3Extendedword

2、s1.4Notes1.5Reinforcementexercise1.6Accounting-relatedknowledgeWhatisaccounting?返回上一页下一页Unit1Whatisaccounting?111.7ExtendedreadingThefiveaccounttypes上一页返回Unit1Whatisaccounting?Coretermsreminder核心术语提示accountingunitofmeasurementaccountdocumentaccountingstatementcostin

3、gassetliabilityowner’sinterestprofitincomeexpense下一页返回Unit1Whatisaccounting?会计，会计学计量单位账户，户头文件，单证，凭证会计报表成本核算资产责任，负债所有者权益利润收入费用上一页返回1.1aWhatisthedefinitionofaccounting?Accounting,withaspecificcurrencyasitsmajorunitofmeasurement,isthetaskofrecording,calculating,control

4、ling,analyzingandreportingtheeconomicactivitiesofagivenentity/organization,withaviewtoprovidingfinancialandmanagementinformation.返回1.1bWhatisthefunctionofaccounting?Themajorfunctionofaccountingisto:●reflectandcontroltheprocessofeconomicactivities●ensurethelegality,t

5、rueness,accuracyandintegrityofaccountinginformationdecision-making决策●providenecessaryfinancialdataforeconomicmanagement●participateindecision-makingandpursueoptimalbenefit返回1.1cWhatarethemethodsofaccounting?Themajorspecialmethodsusedinaccountingare:settinguptheaccou

6、ntandaccountbookfillinginandauditingtheaccountingdocument●double-entrybookkeeping●costing●propertyinspection●compilingaccountingstatement●reviewing,checkingandanalyzingaccountingdata,etc.返回1.1dWhatistheaccountingobject?Anaccountingobjectmeansthecontentthatisverified

7、andmonitoredwithintheworkscopeofaccounting.Specifically,itmeansthemovementsoffundrepresentedintheroutineoperationalactivitiesofabusinessorganization;namely,movementsoffundconstitutethecontentofaccountingcheckandaccountingmonitoring.返回1.1eWhataretheaccountingelements

8、?Theaccountingelementsaredeterminedbythemovementandnatureoftheaccountingobject;theseroughlyincludesixcomponents:●assets●liabilities●owner’