chapterone解说.ppt

Examination 平时30%（考勤，回答问题，课后练习） 期末70% Creditor/ grantor of credit 债权人 Debitor 债务人 Governmental regulatory 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 Financial accounting 财务会计 Management accounting 管理会计 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 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 position/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 What is the objective of external financial report? To provide useful information for making various decisions So financial accounting information is often called “general-purpose” accounting information 通用会计信息 Income tax services p9 Tax planning to minimize the company’s income taxes Management advisory (consultancy or consulting) services p9 A range of problems from accounting information to business decision Question: What are the responsibilities of accountants in a private business? Some useful sources ACCA’s Accounting Business ICAEW’s Accountancy Accountancy Age The Economist Investors’ Chronicle 编年史 The “Finance” and “Business” pages of any leading broadsheet newspaper Relevant Academic Journals Journal of Accounting 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 Review (Science Direct) Financial Accounting Financial acco