立信《会计专业英语》课件LessonOne.ppt

ACCOUNTING ENGLISH WU TING INTRODUCTION TO THE COURSE PLEASE THINK ABOUT THREE QUESTIONS AND DISCUSS: Why should we study this course? How can we study it well? What are the differences between accounting English and English? ABOUT THE EXAM: 40 SCORES: ordinary performance 10scorces: PPT speech 10scorces: answer questions 10scorces: attendance 10scorces: small test 60 SCORES: the final exam WEBSITE REFERENCE DICTIONARY 英汉现代财会大词典,陈今池编著,中国财政经济出版社 牛津英汉双解会计词典,上海外语教育出版社 牛津高阶英汉双解词典(第六版),商务印书馆 REFERENCE TEXTBOOK 会计专业英语(第四版),常勋,肖华编,立信会计出版社 REFERENCE 会计与财务管理专业英语,刘胜军,袁菲编,哈尔滨工程大学出版社 会计英语,陈杰编,湖南大学出版社 实用会计英语,高平阳编,企业管理出版社 会计英语,叶建芳,孙红星编,上海财经大学出版社 英文原版教材和双语教学的一些教材 Lesson One Accounting: An Information system Learning objectives: Understand the information system of accounting Apply generally accepted accounting principles New Words, Phrases and Special Terms Accounting: The process of identifying ,measuring ,recording ,and communicating economic transactions. Measurement is normally made in monetary terms and the accountant will prepare records in the form of financial statements ,such as a income statement and balance sheet. New Words, Phrases and Special Terms Accounting can be subdivided into financial accounting ,which is mainly concerned with the legal aspects of the subject and reporting to parties external to an organization ,and management accounting ,which is mainly concerned with providing information helpful to managers running a business. Accounting includes various activities ,such as conducting audits, book-keeping ,and taxation. What Is Accounting? Accounting is often described as an information system. It is the system that measures business activities ,processes information into reports and communicates these findings to decision makers. Exhibit 1-1 Present the flow of information in an accounting system. What Is Accounting? The scope of accounting include first identifying economic events, then measuring, recording ,summarizing ,and reporting