审计专业英语资料.doc

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1、Chapter1AnoverviewofAccountingLearning0bjectives：Afterlearningthischapter，thestudentsshould：1．Understandthedefinitionofaccounting．2．Identifythequalitativecharacteristicsofaccountinginformation．3．Figure0utthebasicelementsoffinancialstatementsandequations5．Comprehendthebasicaccounting

2、assumptions．6．Understandtheimportantaccountingprinciples．Words:Financialaccounting;Reliability;Relevance;Comparability;ConsistencyTimeliness;Understandability;Conservatism;Materiality;IndustrypracticesAssets;Liabilities;Equity;Revenues;Expenses;NetincomeBasicAssumptionsofAccounting(

3、会计基本假设)(1)economicentity;(2)going-concern(3)periodicity;(4)monetaryunitBasicPrinciplesofAccounting(会计的一般原则)§Historicalcost;§Revenuerecognition;§Matchingprinciple§Fulldisclosureprinciple;§AccrualBasis;§Revenueexpenditure§Capitalexpenditure;AccountingEquation;Businesseconomicactivitie

4、s;CertifiedPublicAccountantReadingmaterial:1.1IntroductionaboutAccountingAccountingisaninformationsystemofinterpreting，recording，measuring，classifying，summarizing，reportinganddescribingbusinesseconomicactivitieswithmonetaryunitasitsmaincriterion．Concerningthisdefinition，weshouldpaya

5、ttentiont0threeimportantpoints．Firstly，theaccountinginvolvesmanyactivities：interpreting，recording，measuring，classifying，summarizing，reportinganddescribing．Secondly，the0bjectofaccountingisbusinesseconomicactivities．Thirdly,themonetaryunitisthemaincriterionusedinaccounting．Besides．The

6、objectiveofaccountingistorecordandmeasurethebusinesseconomicactivitiesofanentityandpresentthefinancialreporttousersincludingmanagement，creditors，andotherpotentialinvestors，etc．Thefieldofaccountants’workisdividedintothreekinds：publicaccounting．accountingforprivatebusiness，andaccounti

7、ngforgovernmentandnonprofit0rganjzation．TheaccountantsworkinpublicaccountingarecalledCPAs(CertifiedPublicAccountants)．InUSA，AICPA(AmericanInstituteofCertifiedPublicAccountant)willorganizetheexaminationfortheCPAs，andthedifferentstatessetadditionalqualifications．InChina，CICPA(ChineseI

8、nstituteofCertified