澳洲会计也疯狂.ppt

Accounting principles is a course that introduces students to the fundamentals of financial accounting and managerial accounting. Financial accounting is the field of accounting that provides economics and financial information for external users, such as investors and creditors. Managerial accounting provides economic and financial information for internal users, for instance marketing managers, production supervisors, finance directors and company officers. This course deals mainly with accounting cycle, recording process, accounting for merchandising, financial statement analysis, job order cost accounting, process cost accounting, cost-volume-profit relationship, budgetary planning, and performance evaluation. 会计定义 　　拼音:kuài jì 　　英语:accounting 　　词典定义：① 监督和管理财务的工作，主要内容有填制各种记账凭证 ，处理账务，编制各种有关报表等。 　　② 担任会计工作的人员。　 　　专业定义：会计是以货币为主要计量单位，采用一系列专门的方法和程 序，对经济交易或事项进行连续、系统、综合地核算和监督，提供经济信息 ，参与预测决策的一种管理活动 　　会计是对一个单位的经济活动进行确认、计量和报告，作出预测，参与 决策，实行监督，旨在实现最佳经济效益的一种管理活动。 　　会计可分财务会计和管理会计两部分。 　　财务会计：编制财务报表，为企业内部和外部用户提供信息。财务会计 的信息是提供广泛的用户。其重点在于报告财务状况和营运状况。 　　管理会计：主要是对企业的管理层提供信息，作为企业内部各部门进行 决策的依据。没有标准的模式、不受会计准则的控制。 　　会计的职能主要是反映和控制经济活动过程，保证会计信息的合法、真 实、准确和完整，为管理经济提供必要的财务资料，并参与决策，谋求最佳 的经济效益。 会计的要素 1.资产 (Asset) 2.负债 (Liability) 3.所有者权益 (Owners Equity) 4.利润 (Profit) My feeling on Accounting English  Accounting language is one of the skills that we need to have when .we practice daily accounting in business. My feeling of Accounting English is that the language is accurate and specific. However, it is also a little bit hard for me to learn it. Accounting language should be specificly accurate, because transactions that occur in business should be recorded clearly. It requires the users must be extremely careful when preparing any reports or recording any transactions in businesses. The use of language in Accouting is also required to be understandable. Accounting reports are often quit complex and contain specialised terminology. As one of the accounting characteristics