1、肖岚 PUPPE2828HOTMAIL.COM 13883732436,ACCOUNTING ENGLISH 会计英语,PREFACE,Why should we take “Accounting English”?Work for a Multinational Enterprise Study accounting abroad Be a CPA,PREFACE,Learning Objectives Use accounting Vocabulary Learn accounting concepts and principles Apply the accounting equatio
2、ns to business organizations Understand financial statements,课程分数构成,20%,30%,50%,出勤率 、课堂表现、平时作业,半期考试,期末考试,PREFACE,How organizes the course?Words and Expressions TextsLearn points Exercises,BRIEF CONTENTS,Chapter 1 An Overview of Accounting Chapter 2 Accounting Standards Chapter 3 Accounting Equation
3、Chapter 4 Accounting Methods Chapter 5 Accounting Procedures,BRIEF CONTENTS,Chapter 6 The Adjustment Process Chapter 7 Accounting Statements Chapter 8 Accounting for a Typical Operating Cycle,CHAPTER 1 AN OVERVIEW OF ACCOUNTING - What is Accounting?,1.1 What is Accounting 1.2 The Role of Accounting
4、1.3 Accounting and Bookkeeping 1.4 The Accounting Process 1.5 Accounting Today,1.1 What is Accounting,Is that important to you?,Go to college?,Costs,Benefits,1.1 What is Accounting,What is Accounting？,The language of Business,An information system,The Basis for Decision Making,1.1.1 The language of
5、Business,finance n. 财政，金融；复数(国家、组织或个人的)财 源；收入，收益；进款；资金 financing n. 融资；财务；筹措资金 ; v. 筹措资金；财政管理；从事金融活动 （finance的ing形式） means n. 手段，方法 convey vt. 传达，运输 executive adj. 行政的；经营的；执行的，经营管理的 n. 经理；执行委员会；执行者；经理主管人员 charity n. 慈善团体，慈善，施舍,1.1.1 The language of Business,Accounting is often called the “language o
6、f business”, the better you understand the language, the better you can manage your finances.,会计是一种商业语言，你掌握得越好，你就能越好的运用你的资金。,1.1.1 The language of Business,A language is a means of social communication and involves a flow of information from one person to one or more other persons.,语言是一种社交手段，包括了人与人之
7、间的信息传递。,1.1.1 The language of Business,Business people often call accounting the “language of business” because they use accounting data in communicating about a firms activities.,商业人员常把会计称为“商业语言”，因为他们通过在沟通中使用会计数据对公司活动进行交流。,1.1.2 An information system,transaction 交易，事项 reimbursement n. 退还，偿还；赔偿 ente
8、rprise 企业 Business 商业，企业 decision making 制定决策,1.1.2 An information system,Basic Function of an Accounting System:Interpret and record the effects of business transactions;,解释和记录商业交易的影响,1.1.2 An information system,（2）Classify the effects of similar transactions in a manner that permits determination
9、of the various totals and subtotals useful to management and used in accounting reports;,将相似商业交易的结果进行分类，并将其加总或部分加总，以便提供给管理层和编制会计报告。,1.1.2 An information system,（3）Summarize and communicate the information contained in the system to decision makers.,将系统内信息进行归总，并提供给决策者,1.1.3 The Basis for Decision Mak
10、ing,Accounting is the basic for decision making. Its purpose is to provide useful information to a variety of users so they can make informed decisions.,会计是决策的基础。它的目的是向大量的用户提供有用的信息，从而让他们做出正确的决策。,1.2 The Role of Accounting,stockholder 股东 payroll 工资单 evaluate vt. 估价 labor union 工会 holdings 所持股份 credit
11、or 债权人 fund (会计)资金 individuals 个人 loan 贷款 levy vt. 征税 property tax 财产税,Decision Makers Who Use Accounting Information,Individuals Businesses Investors and Creditors Government Agencies Taxing Authorities Nonprofit Organizations Other Users,1.3 Accounting and Bookkeeping,Record-making phase 记账部分 prof
12、icient 熟练的，精通的 （profession 专业，职业） certified public accountant CPA routine 例行公事，日常工作 clerical 文书的， 办公室工作的 （clerical work 行政工作） task 工作，任务 （work 工作，job 工作） day to day 日复一日,1.3 Accounting and Bookkeeping,Bookkeeping means the recording of transactions, the Record-making phase of accounting. The recordi
13、ng tends to be mechanical and repetitive, it is only a small part of the field of accounting and probably the simplest part.,簿记就是记录经济业务，它是会计的记账部分。记录经济业务通常是机械和重复的工作，它只是会计领域的很小的一部分，而且是最简单的部分。,1.3 Accounting and Bookkeeping,At the computer times ,people are using computers to do detailed bookkeeping.,在
14、计算机的时代，人们通常使用计算机来完成详细的簿记工作。,1.3 Accounting and Bookkeeping,A person might become a reasonably proficient bookkeeper in a few weeks or months however, to be a qualified professional accountant or a certified public accountant requires several years of study and experience.,一个人可能在几周或几个月内成为一个熟练的簿记员，然而，
15、要成为一个合格的专业会计师或注册会计师则需要几年的学习和经验。,The Difference Between Accounting and Bookkeeping,Accountant:Professional accountants are involved more with the interpretation and use of accounting information than with its actual preparation. Their work includes evaluating the efficiency of operations, resolving c
16、omplex financial reporting issues, forecasting the results of future operations, auditing ,tax planning, and designing efficient accounting systems.,The Difference Between Accounting and Bookkeeping,BookkeepingBookkeeping is the clerical side of accountingthe recording of routine transactions and da
17、y-to-day record keeping. Today such tasks are performed primarily by computers and skilled clerical personnel, not by accountant.,1.4 The accounting Process,manually 手动的 narrative 叙事的 account 账户 percentage 百分数，百分比 ratio 比率，比例 footnote 脚注，补充说明 caption 说明,1.4 The accounting Process,There are six major
18、 phases of the accounting process :(1) analyzing 分析(2) Recording 报告(3) Classifying 分类(4) Summarizing 总结(5) Reporting 报告(6) interpreting 解释,1.4 The accounting Process,analyzing isthe first phase of the accounting process. The accountant must look at a transaction or event and determine its importance
19、 to the business.,1.4 The accounting Process,Recording these transactions is the second phase. Traditionally this meant writing something by hand. Even today, much of the record keeping in accounting is done manually.,1.4 The accounting Process,However, some major change in the business world have b
20、een caused by the introduction of computers. Even though the method of entering or recording accounting information has changed, the concept behind the process has not.,1.4 The accounting Process,Classifying phase three of the process, relates to the grouping of like transactions together rather tha
21、n keeping a narrative record of many transactions. Like items are grouped in separate accounts.,1.4 The accounting Process,Summarizing is the process of bringing together various items of information to determine or explain a result.,1.4 The accounting Process,Reporting involves communicating result
22、s. In accounting it is common to use tables of numbers rather than narrative-type reports. Sometimes, however, a combination of tables and narratives is used.,1.4 The accounting Process,Interpreting the reported results is the final phase of the process. At this time, attention is directed to the si
23、gnificance of various matters and relationships. Percentage analyses and ratios are often used to help explain the difference among accounting periods.,1.5 Accounting Today,filling station 加油站 （gas station） consequently 因此，结果，所以 Methodology 方法论 fiscal 财政的，国库的，会计的 diverse 多种多样的 assignment 指派的任务 outgoing 外向的，激进的 conservative 保守的 ethnic 种族的 purchase 购买，采购 distribution 分配,
