会计英语14293.pptVIP

Accounting English Liu Xiaojing, Department of Economics and Management, IDPST Case 面试题目（English）： /v/b/1170099-1252647170.html 目前股市上有一支股票——“防灾紫光”，我们想要投资该股，但缺乏对该公司的了解，那么可通过哪些方式来了解这家公司的财务状况和经营成果呢。 About course: Professional + English Utility: reading / writing / exams (BEC, TOEIC, The English Test of National Uniform CPA Examination of People’s Republic of China,... ) / jobs (e.g: listed company, IPO) About textbook 会计专业英语教程（English in Accounting Profession）, 东北财经大学出版社 Accounting ， Charles T. Horngren, Walter T. Harrison, Jr., Linda Smith Bamber， Prentice Hall Reference 英汉帕尔格雷夫会计与金融词典， 乔纳森?萨瑟兰德，黛安?坎威尔（著）；张明，杜鹃（翻译）中国金融出版社 大耳朵英语网 Cnki翻译助手 Teaching pattern——GAME Slogan: Accounting！Accounting! Run! Run! Go! NEWS: Mon/ Wed. (S) , 10minutes Lecture: Discussion+homework: reading material/ problems Structure of lecture (32 hours) Financial accounting Teaching pattern——GAME score：(考查课) Other Details: office hour: 14:30-17:00 Thurs., 1#1308 E-mail: jr@ teaching assistant: ? Ch1 Financial Accounting Frame Work Ch1 Financial Accounting Conceptual Framework Accounting is called the language of business. §1.1 Basic definitions §1.2 Accounting basis and accounting assumptions §1.3 Accounting principles §1.4 Accounting measurement bases §1.1.1 Accounting Accounting is the process of identifying, measuring, recording and communicating economic information to permit informed judgments and decisions by users of that information. Luca Pacioli, Italy §1.1.2 Stakeholder Stakeholders use financial accounting information and other information to make decisions. §1.1.3 Financial accounting management accounting §1.1.4 Financial Statements The pricipal means of reporting general-purpose financial information to the persons outside a business organization is a set of accounting reports called financial statements. §1.1.4 Financial Statements §1.1.5 Accounting standards CAS: