专业英语ch. _01.pptVIP

会计专业英语 焦建玲 河北经贸大学会计学院 jeanjjl@126.com Textbook Reference 叶建芳、孙红星等，会计英语，上海财经大学出版社，2011 叶建芳、孙红星等，会计英语，东北财经大学出版社，2011 于久洪，会计英语，第二版，中国人民大学出版社，2007 张其秀，会计英语——财务会计（双语版），第2版，上海财经大学出版社，2010 常勋，肖华，初级会计专业英语，立信会计出版社，2010 Attendance Homework Students are strongly encouraged to go to class as this statistically improves a student’s academic performance. Homework: preview; review; dictation etc. DISCUSSION What groups of people need accounting information? What kind of information do they need? What do these groups use the financial information for? What kinds of decisions do these groups make that depend on the financial information provided? DISCUSSION Who prepares the accounting information? Does anyone check the information so the user can rely on the figures? What regulating bodies are there and what do they regulate? LESSON ONE ACCOUNTING: AN INFORMATION SYSTEM Accounting information users Major functions of accounting Major differences between financial accounting and managerial accounting Financial statements Accounting equation Accounting information users External users Stockholders Banks and other creditors Government agencies Investment advisors General public Internal users Management Major functions of accounting 1. To accumulate and report financial information that shows a company’s financial position and operating results to its interested users. 2. To provide the management inside a company with the accounting information needed in the company’s internal decision-making,which relates to planning, control, and evaluation within a company. Differences between Financial and Managerial Accounting Financial Accounting Constraint – GAAP Users – external Historical General purpose Decisions: investing and lending Managerial Accounting No constraints Users – internal Future oriented Special purpose Decisions: operating, investing, financing and evaluation. Specialized fields of accounting Auditing; cost accounting; tax accounting; budgetar