会计职业基础英语教学课件作者严金波project1课件.ppt

Accounting Examinations 1.2.1 Accounting Examinations Accounting Examinations Accounting Qualification Certificate Examination Accounting Professional Post CPA Examination Accounting Examinations Accounting Qualification Certificate Examination is the first one that an accountant must take. Accounting Examinations Financial Regulations and Professional Ethics Basic Accounting Elementary Computerized Accounting The courses include : there are accounting professional posts to distinguish different technical levels. Accounting Examinations Fundamental post accounting bookkeeper, junior accountant Fundamental Accounting Practice, Basic Economic Laws Intermediate post accountant Secondary Accounting Practice, Financial Management, Economic laws Senior post senior professional accountant pass the related examinations, pass an assessment CPA(Certified Public Accountant) refers to the accountants who have got the legal account certification and have the quality to audit, offer accounting consulting and accounting service. Accounting Examinations The courses include: Accounting Auditing Financial Cost Management Taxation Laws Economic Laws Professional Ethics in Accounting 1.2.2 Professional Ethics in Accounting Project 1 Circumstances: Where does an accountant work? Circumstances: Where does an accountant work? 1. To understand the enterprises and their basic business processes; 2. To identify the organization of accounting work, the qualification and professional ethics of accounting; 3. To know the accounting profession and its development. Objectives: 1. Try to say these accounting terms in English. 会计 会计职业 个人企业 合资企业 会计职业资格证书 职业道德 注册会计师 会计主体 Brainstorming 2. Answer the following questions. 1) Can you list out different types of business organizations? 2) What is the function of the accounting department? 3) What is the duty of an accountant? Brainstorming