1、ACCOUNTING ENGLISH Financial Accounting,会 计 英 语财务会计,陈婧斐 Email： ,Why in English？,会计英语通常是指运用英文进行经济业务的账务处理，目的是通过中英文两种语言的协调运用使学生牢固掌握会计专业知识，了解会计前沿问题的相关发展。 会计英语并不是简单的中英文对照，还要理解和掌握中西方会计存在的差异。,中西方会计存在以下差异： （一）会计核算形式 西方财务会计经济业务编制的分录是采用全部按顺序登记“日记账”的方式，以后再将日记账中的会计分录过入相应的总分类账。我国是采用记账凭证方式，把会计分录先登在记账凭证上，再按记账凭证登记现
2、金、银行存款日记账及其他明细账，最后再登记总账。,我国会计核算的基本方法：设置账户复式记账填制审核凭证登账成本计算财产清查会计报表,（二）货币时间价值观念 从西方经济学的观点看，货币进行投资的同时放弃了使用或消费这笔货币的机会或权利，那么按放弃时间的长短而计算的代价或报酬就称为货币时间价值（Time Value of Money）。在实际工作中，一般以银行存款利息或利率反映或代表货币时间价值，对利息的计算有两种计算方式，一种是单利（Simple Interest）计算，即只计算本金产生的利息；另一种是复利（Compound Interest）计算，即不仅计算本金产生的利息，由本金产生的利息也计
3、息。我国采用的是单利计息，而西方采用的是复利计息。,（三）具体科目设置 与我国相比，西方财务会计中所用的会计科目设置都很灵活。主要体现在收入、费用类科目的设置上。我国对收入类科目划分为主营业务收入、其他业务收入、营业外收入，对费用类科目划分分为财务费用、管理费用、销售费用。西方会计实务中所发生的收入和费用，并没有进行这样的划分，按发生的实际情况照实记录就可以了。 举例：某企业销售商品取得收入10000，在我国，要把这项收入记在“主营业务收入”科目里，而在西方直接就记“销售商品收入”科目就可以了；再比如某企业为销售产品支付广告费10000，在我国，要把广告费记在“销售费用”里，而西方直接就记在“
4、广告费”里，不需要再进行分类。,（四）中西方具体会计准则 在实际工作中，学生往往会遇到需要根据不同的准则提供不同的财务报告。因此，在会计英语实训中应结合我国具体会计准则要求，比较揭示两种准则的差异性，通过本课程学习使学生能够熟练地将同一经济业务根据不同准则进行不同的会计处理，为学生今后毕业进入外企或会计师事务所工作奠定基础。,Why do you take the course of Accounting English?What are the learning objectives of Accounting English?Is Accounting English difficult?
5、,Suggestions for learning,1. Taking this course as an English course, using English learning methods (morning reading, evening reading) 2. Previewing the text is important. 3. Participating actively in class activities 4. Reviewing important words, phrases, sentences in every chapter,Examination,平时3
6、0%（考勤，回答问题，课后练习）期末70%,CHAPTER 1,ACCOUNTING: THE BASIS FOR DECISIONS,Learning Objectives,Explain the definition of accounting; Understand the basic function of accounting; Ascertain the users of accounting information and know why they need the information; Understand the types of accounting informat
7、ion; Have a general idea of the professional fields of accounting and their duties. Learn the accounting terms in this chapter.,、Words and Phrases:Business Enterprise Firm Company Corporation Monetary unit 货币计量 Accounting objective 会计目标,Creditor/ grantor of credit 债权人 Debitor 债务人 Governmental regula
8、tory bodies 政府管理机构 Labor/trade union工会 Accounting measurement 会计计量 Accounting terms and concepts 会计术语和概念 Accounting assumptions 会计假设,Accounting entity or subject 2. Going concern 3. Accounting period or periodicity 4. Monetary unit or measurement,Financial accounting 财务会计 Management accounting 管理会计
9、Tax accounting 税务会计 Obligations/debts 债务 Financial position 财务状况 Results of operations 经营成果 General-purpose accounting information “通用”会计信息财务会计,Internal users 内部信息使用者 External users 外部信息使用者 Tax burden 税负 Tax planning 税务筹划 Income tax return 所得税申报 Inventory /stocks 存货 Profits/earnings 利润 Fulfilling wa
10、rranty obligations 履行保修义务 A single set of financial information 一套财务信息,Owe 欠债 Owe to sb. 欠某人的债 Meet = pay off 偿还 Mature = be due vi.到期 Debts mature 债务到期 Maturity n.到期 Expense 费用 Revenue 收入 Plant 工厂, 车间，设备,Commercial bank 商业银行 Financial report 财务报告 Financial statement 财务报表 Statement of financial posi
11、tion/balance sheet 资产负债表 Income statement 利润表 Cash flow statement 现金流量表,Wholesale houses 批发商 Earning prospects 盈利前景 Debt-paying ability 偿债能力 Nonprofit organization 非营利组织 Codes of ethics/ codes of professional conduct 职业道德规范,、Reading ComprehensionMain Ideas: Definition of Accounting: p3business langu
12、age information system basis for decisionsTypes of Accounting Information: p5 (1)Financial Accounting: Internal users ManagementEmployees External users: Owners . CreditorsGovernmental agencies Labor Unions,(2) Management Accounting(3) Tax Accounting 3. Three Fields of Accounting p8Private Accountin
13、gPublic AccountingGovernment Accounting (nonprofit organizations)4. Extending your knowledge(会计职业道德）p11,Definition of Accounting,Accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, an
14、d analyses and interprets its results, with monetary unit as its main criterion .,Accounting Definition,The American Institute of Certified Public Accountants,“The art of recording, classifying, and summarizingin a significant manner and in terms of money, transactions and events which are, in part
15、at least, of a financial character, and interpreting the resultsthereof.”,(AICPA),Early definitions of accounting focused on the traditional record-keeping functions of the accountant.,Accounting Definition,The modern definition of accounting,It is defined as an information system that measures, pro
16、cesses, and communicates financial informationabout an identifiable economic entity.,Encyclopedia- nsaklpidi 百科全书,Accounting is defined as the process of maintaining, auditing, and processing financial information for business purposes.,Accounting Definition,Accounting,Bookkeeping,It is the means of
17、 recording transactions and keeping records.,Accounting,Bookkeeping,Bookkeeping is the day-to-day record-keeping involved in the process of accounting.,Accounting Definition,Business activities,Accounting,Data,Useful information,Decision maker,Analysis,Interpretation,Accounting Definition,Accounting
18、,Accurate financial reports,Useful to managers, regulators, andshareholders, creditors,Accounting: Information for Decision Making,The primary objective of accounting p3 to provide information that is useful for making decisions.,Types of accounting information,Financial Accounting Management Accoun
19、ting Tax Accounting,Financial Accounting,Financial accounting information describes the financial position, results of operation, and cash flow of an economic entity.Question: p6-8 Who use the financial accounting information? What is the objective of external financial report?,Who use the financial
20、 accounting information?,Financial accounting is targeted toward a broad base of external users, none of whom control the actual preparation of reports. Shareholders Creditors Governmental agencies/departments Suppliers Customers General public,Users of financial accounting information,customer,shar
21、eholder,creditors,government,public,Financial accounting External report,Applying financial accounting information,What is the objective of external financial report?,To provide useful information for making various decisionsSo financial accounting information is often called “general-purpose” accou
22、nting information 通用会计信息 P5,Management Accounting,Question: Whats the purpose of management accounting?,Whats the purpose of management accounting?,Managerial accounting information is intended to serve the specific needs of management Decision-making . Setting company overall goal Evaluating perfor
23、mance of departments and individuals Making virtually all types of operating decisions,Examples,Help the managers focus his attention on problems or opportunities that might go unnoticed,Express the desires and goals of the companys management,budgets,performance report,Costbenefit data,GAAP: Genera
24、l Accepted Accounting Principles; e.g. US GAAP,Tax Accounting,Question: What functions does tax accounting encompass? Tax planning Minimize tax burden,Users of Accounting Information,External users,Internal users,Users of Accounting Information,Internal users of accounting information,Question: How
25、to define internal users of accounting information? Who are internal users of accounting information? Which decisions made by the management ？p6,External users of accounting information,Question: How to define external users of accounting information? Who are external users of accounting information
26、? Could the accountant provide accounting information to meet the needs of diverse users? p7 Who are the two primary external users of accounting information?-investor and creditor,External users of accounting information,Question:Which decisions are to be made by external users ?,Profession Fields
27、of Accounting,private accounting,public accounting,accounting for governments and nonprofit organizations,Public Accounting,CPA (Certified Public Accountants)CPA firm 普华永道（Price Waterhouse Coopers，PwC） 安永（Ernst&Young，E&Y） 毕马威（KPMG） 德勤（Deloitte Touche Tohmatsu，DTT）,ACCA (Association of Chartered Cert
28、ificated Accountants) http:/ AICPA (American Institute of CPA) http:/www.aicpa.org CICPA (Chinese Institute of CPA) http:/ practicing members non-practicing members,The primary services offered by CPA,Auditing p9 Study company accounting records and gather other evidence about every item in FS to as
29、sure the quality of accounting information,Income tax services p9 Tax planning to minimize the companys income taxesManagement advisory (consultancy or consulting) services p9 A range of problems from accounting information to business decision,Private Accounting,Management accountants 管理会计人员 p9 Cer
30、tified Management Accountants （注册管理会计师，简称CMA） The Institute of Management Accountants （美国管理会计师协会 ，简称IMA ） The Chartered Institute of Management Accountants （英国特许管理会计师协会，简称CIMA ）,Private Accounting,Management accountants employed by a manufacturerIndustrial accountant or cost accountantController 总会计
31、师 chief accounting officer Treasurer 财务主管 CFO: Chief Financial Officer,Question:What are the responsibilities of accountants in a private business?,The responsibilities of accountants in a private business,Recording transactions and preparing financial statements Design of accounting system Accounti
32、ng forms, records, computer programs Cost accounting Internal control and auditing,Accounting for Governments and Nonprofit Organizations,Accounting Ethic,Accountants have a significant responsibility to the public. Ethics are beliefs that distinguish right from wrong. They are accepted standards of
33、 good and bad behavior. Many professional organizations have codes of ethics or professional conduct that direct the activities of their members. AICPAs Code of Professional Conduct CICPAs Code of Professional Ethics,Questions,1. What is accounting? p3 2. What are the three types of accounting infor
34、mation? p5 3. Whats the difference between accounting and bookkeeping? 4. How do industrial accountants perform their work? P9-10,Questions,5. Define the internal and external users of accounting information. 6. Explain how does each group of information users apply accounting information. p7,Questi
35、ons,7. What are the three broad areas in profession fields of accounting? p88. What are their difference?9. Why are professional ethics crucial in accounting? P11,Answer to T9: Ethical behavior is as important as competence and will have a direct effect on accounting work. Professional ethics guides
36、 accountants in the performance of their professional responsibilities.,Some useful sources,ACCAs Accounting & Business ICAEWs Accountancy Accountancy Age The Economist Investors Chronicle The “Finance” and “Business” pages of any leading broadsheet newspaper,Relevant Academic Journals,Journal of Ac
37、counting Research Accounting, Organisations and Society Accounting Review (US) EBSCO Accounting, Auditing and Accountability Journal,Relevant Academic Journals,Accounting & Finance Accounting Forum Critical Perspectives on Accounting (Science Direct) Accounting & Business Research British Accounting
38、 Review (Science Direct),ACCA特许公认会计师公会 The Association of Chartered Certified Accountants ， 简称 ACCA 成立于1904年，是目前世界上最大及最有影响力的专业会计师组织之一，也是在运作上通向国际化及发展最快的会计师专业团体。目前已在世界上各主要国家都设立了分部、办事处及联络处。在160多个国家共设有300多个考点，拥有学生和会员超过二十五万人。ACCA课程全面、完善及先进兼备，现已被联合国采用作为全球会计课程的蓝本。,Generally Accepted Accounting Principles是一
39、般公认会计原则，1937年美国会计程序委员会（CAP）发表第一号会计研究公告，开创了由政府机关或行业组织颁布“一般通用会计”的先河。 一般可以分为国际性和区域性的，如美国的叫US GAAP 中国的就是2006年新颁布的会计准则，一般由专门的会计准则委员会制定。 会计师使用普遍公认的会计原则（GAAP），以引导他们记录和报告财务信息。公认会计原则包括一套广泛的，被会计界和证券及交易委员会（SEC）制定了的原则。两部法律，1933年证券法和1934年证券交易法，赋予证券交易委员会确立报告和公开规定的权力。不过，证券交易委员会通常只进行监督工作，而让财务会计标准委员会和政府会计准则委员会(GASB)建立这些规定。政府会计准则委员会为州政府和地方政府制定会计标准。,
