第章会计英语.ppt

Personal information 许彩玲 Ceiling E-mail: cailingxuzhong@163.com Tel:会计英语课程安排 课程学分构成: 40%平时成绩 60%期末考试成绩(闭卷/开卷) 40%平时成绩 课堂考勤(无故迟到、早退、不来3次，平时成绩为0） 课堂参与 平时小组作业(presentation) English Language in Accounting 东北财经大学会计丛书 孙坤 Chapter 1 An Overview of Accounting Accounting and Accounting Profession Accounting Assumptions Accounting Recognition and Measurement Principles Information Users Quality Characteristics of Accounting Information Unit 1 Accounting and Accounting Profession Introduction to Accounting Distinction between Bookkeeping and Accounting Divisions of Accounting Profession Ethics Introduction of Accounting Accounting is an information system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities that can be expressed in monetary terms. Introduction of Accounting Recording business activities requires keeping a chronological log of transaction and events measured in monetary unit and classified and summarized in a useful format. Introduction of Accounting Communicating business activities requires preparing accounting reports such as financial statements. It also requires analyzing and interpreting such as reports. Introduction of Accounting A person who specializes in this field is known as an accountant. Individuals with accounting knowledge are always in demand as they can help with financial analysis, strategic planning, e-commerce, product feasibility analysis, information technology, and financial management. Introduction of Accounting Benefit packages can include flexible work schedules, telecommuting options, career path alternatives, casual work environments, extended vacation time, child and elder care. Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the head’s of large corporations throughout the world have advanced to their positions from the accounting department. Introducti