会计英语第一章全解.ppt

* Professional English for Accounting and Auditing会计审计专业英语 Lecturer: Tracy Cui Sept. 5, 2016 Agenda Introduction for the contents to be learned Introduction the process for each chapter and question types of final exam Chapter 1 learning Chapter 1 Accounting and Its Environments会计与环境 Part 1 Accounting Principle会计原理 Mini Case P2 Identify 1.Safety without war 2.Market for hang gliders sales 3.Policy from government 4.Laws and customs 5.People with well-education 6.Capital market 7.Infrastructure （基础设施） Under the condition of economic resources scarcities, Accounting plays an important role in our economic and social system. P3 1.1 Nature and Content of Accounting 会计的本质和内容 1.2 Objectives of Financial Reporting 财务报告目标 1.3 Underlying Assumptions 基本假设 1.4 Accounting Basis 会计基础 Chapter 1 Accounting and Its Environments 1.1.1 Business Environment Organizations 组织 Businesses 企业 Not-for-profits 非营利组织 Corporations 公司 Partnerships 合伙 Sole Proprietorships独资 1.1 Nature and Content of Accounting 1.1 Nature and Content of Accounting 1.1.2 The Nature and Role of Accounting Accounting is a service activity. Its function is to (1)provide quantitative information, primarily financial in nature, (2)about economic entities (3)that is intended to be useful in making economic decisions-in making reasoned choices among alternative courses of action. 1.1.3 Users and Accounting Information 1.1 Nature and Content of Accounting All parties interested in the financial health(财务状况) of a company are called stakeholders. 1.1.3 Users and Accounting Information 1.1 Nature and Content of Accounting Internal users, who make decisions directly affecting the internal operations of the enterprise. External users, who make decisions concerning their relationship to the enterprise. Two major classifications of stakeholders 1.1.3 Users and Accounting Information 1.1 Nature and Content of Accounting Internal users, who make decisions directly affecting the internal operations of the enterprise