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ID:56297061
大小:2.46 MB
页数:273页
时间:2020-06-10
《会计英语课件.ppt》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、WhydowelearnAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?CHAPTER1ACCOUNTING:THEBASISFORDECISIONSLearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Understandthetypesofaccountinginformation;Ascertainth
2、eusersofaccountinginformationandknowwhytheyneedtheinformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.DefinitionofAccountingAccountingisaninformationsystemdesignedtorecord,classifyandsummarizesystematicallysignificantfinancialandothereconomicinformationaboutbusin
3、essfirms,andanalysesandinterpretsitsresults,withmonetaryunitasitsmaincriterion.Differentexpressesabout“企业”inEnglishBusinessEnterpriseFirmAccounting会计(学)Accountant会计师BeanCounterAccounting:InformationforDecisionMakingTheprimaryobjectiveofaccountingistoprovideinformationthatisusefulformaking
4、decisions.TypesofaccountingFinancialAccountingManagementAccountingTaxAccountingFinancialAccountingFinancialposition财务状况Resultofoperation经营成果Incometaxreturns纳税申报Question:What’sthepurposeoffinancialaccounting?ManagementAccountingBankaccount银行账户Oweto欠…债Question:What’sthepurposeofmanagementac
5、counting?TaxAccountingPrepare编制Confirmto/with与…相一致Question:Whatfunctionsdoestaxaccountingencompass?ExternalusersInternalusersUsersofAccountingInformationInternalusersofaccountinginformationQuestion:Howtodefineinternalusersofaccountinginformation?Whoareinternalusersofaccountinginformation?
6、InternalusersofaccountinginformationMature=beduev.到期Maturityn.到期Meet=payoff偿还Inventory存货Expense费用Revenue收入Earnings=profits利润InternalusersofaccountinginformationQuestion:Whichdecisionsaretobemadebyinternalusers?ExternalusersofaccountinginformationWarrantyobligations保证责任Question:Howtodefine
7、externalusersofaccountinginformation?Whoareexternalusersofaccountinginformation?Andwhoarethetwoprimaryexternalusersofaccountinginformation?Whichdecisionsaretobemadebyexternalusers?ObjectivesofExternalFinancialReportingWholesalehouses批发商Debt-payingability偿债能力Returnon
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