会计英语课件.ppt

《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