CAP财会英语课程1-6.ppt

Accounting English Accounting English Lesson One Contents（4） Lesson One Accounting Information System Lesson One Accounting Information System Lesson One Accounting Information System Lesson One Accounting Information System Lesson One Accounting Information System Lesson One Accounting Information System Examples Questions Describe the accounting nature. Name some interested users of accounting information. What are the major functions of accounting? Distinguish the major differences between financial accounting and managerial accounting． What are the specialized fields of accounting developed in the twentieth century as a result of the changes in its environment? 1.accounting nature. Describe the accounting nature. (An information system) 2.interested users of accounting information Managers Stockholders Potential investors Creditors Governmental agencies …… 3.the major functions of accounting What are the major functions of accounting? 1.to accumulate and report financial information that shows an organization’s financial position and the results of its operation 2.to provide management with the data needed for decision making and for efficient operation of the business 5.the specialized fields of accounting Auditing cost accounting tax accounting budgetary accounting governmental and not-for-profit accounting human resources accounting environmental accounting social accounting international accounting …… Questions The purpose of a balance sheet The important aspect of a balance sheet List some examples of current assets and long-term assets. Principal difference in the owners’ equity Questions What are the liabilities? What are the owners’ equity? When the owners of a business withdraw cash, do the withdrawals appear as expenses on the income statement? Explain. List some examples of current liabilities and long-term liabilities. Lesson Three — Exercise Liabilities, or creditors’ equity ,are the obligations ,or debts, tha