◆Unit1WhatIsAccounting.pptVIP

Unit 2  What is Accounting Text Comprehension 1. Three steps of accounting:___________________ ________________________________ 2. Accounting serves as the language for ________ __________ and _______________________. 3. Purpose of accounting:_____________________ _________________________ 4. product of accounting:___________________ 5. To understand and use accounting information, we need to understand: Paragraph 1 会计是识别，计量和传递经济信息的过程，目的是使信息的使用者能够在获得充分信息的基础上，做出判断及决策。这些信息主要是财务性的，并以货币形式表述。 communicate: convey 他负责传送新资料。 He is in charge of communicating new data. informed: having much knowledge 消息灵通的;了解情况的 * Accounting is the process of identifying, measuring and communicating economic information which permits the users to make informed judgments and decisions. This information is primarily financial, stated in monetary terms. Question Which ones will use accounting information: 1) government, 2) company, 3) temple, 4) ordinary people Paragraph 2 Every profit-seeking business organization that has economic resources, such as money, machinery and buildings, uses accounting information. For this reason, accounting is regarded to the language of business. 每一个拥有货币，机器及建筑物等经济资源的盈利性商业组织，都要使用会计信息。因此， 会计被称为商业语言。 Accounting also serves as the language providing financial information for not-for-profit organizations, such as governments, churches, charities and hospitals. However, this article concerns accounting for business firms. 同时，会计也作为商业语言为非盈利性组织，如政府，教会，慈善团体及医院等提供财务信息。然而，本文只涉及企业会计。 Paragraph 3 The purpose of accounting The primary purpose of accounting is to provide information to help people make decisions about economic activities. Accounting is not an end, but a means to an end. 会计的目的 会计的主要目的是为做经济决策的人提供有用信息。（直译：会计的主要目的是提供信息，帮助人们对经济活动作出决策。）会计本身不是目的，而是达到目的的手段。 means 用以达到目的的方法 He regarded his marriage merely as a mean