01 Introduction to Accounting会计英语课件 复旦大学出版社 叶建芳 孙红.ppt

Accounting English Accounting Accounting is often said to be the “Language of Business.” Being able to read and understand an accounting report is a crucial skill for success in the business world. Learning Objectives After studying this course, you should be able to: 1. Learn the professional vocabularies and expressions of accounting English by heart. 2. Master the basic accounting theories and practices of western countries. 1. 会计学基础（英文第9版），[美]罗伯特·安东尼等著，清华大学出版社，2006年9月 2. 财务会计（英文第6版），[美]沃特·哈里森、查尔斯·亨格著，清华大学出版社，2007年9月 3. 中级会计（英文第12版），[美]基索等著，机械工业出版社，2007年3月 Journal of Accounting Research （JAR ）《会计研究期刊》 Journal of Accounting Economics （JAE ）《会计及经济期刊》 The Accounting Review （AR ） 《会计评论》 Accounting Horizons 《会计新视野》 /kjs/wxjc/mkly/200606/6613.htm Contents (1/2) Chapter1 An Introduction to Accounting Chapter2 Journalizing and Posting Transactions Chapter3 Adjusting and Preparing Financial Statements Chapter4 Merchandising Activities and Accounting Information Systems Chapter5 Operating Cycle: Cash，Receivables and Sales Contents (2/2) Chapter 6 Operating Cycle: Cost of Goods Sold and Inventory Chapter 7 Investing in Operating Assets Chapter 8 Investing in Securities Chapter 9 Financing with Debt Chapter10 Financing with Equity Introduction to Accounting 1-1 What is accounting 1-2 Forms of organization 1-3 Accounting Concepts and Principles 1-4 Financial Statements Accounting elements 1-5 Accounting and its profession 1-6 Accounting equation 1-7 Professional ethics in accounting 1-1 What is accounting? Accounting is a service activity Accounting is an art Accounting is an information system Accounting is a service activity It provides useful financial information about economic entities to managers, investors, creditors and interested parties. American institute of certified public accountants (AICPA ),1970 Accounting is an art Because the work of interpreting accounting