会计学专业英语第一章.pptxVIP

The Accounting IntroductionThe Accounting IntroductionUnit 1 Accounting and Accounting ProfessionAUnit 2 Accounting AssumptionsBUnit 3 Accounting Recognition and Measurement PrinciplesCUnit 4 Information Users DWords and ExpressionsUnit 1 Accounting and Accounting Profession6.operational audits 经营审计7.compliance audits 合规审计8.income tax returns 所得税申报单9.nonprofit organizations 非盈利组织10.comptroller 会计主任11.professional ethics 职业道德1.accounting 会计（核算）；会计学2.accountant 会计师；会计人员3.bookkeeping 簿记；簿记学4.chartered accountants 特许会计师5.auditing 审计；审计学12.proprietorship 独资企业13.partnership 合伙企业14.double-entry accounting system 复式记账法15.separate entity assumption会计主体假设16.going concern assumption持续经营假设17.time-period assumption 会计分期假设18.monetary unit assumption 货币计量单位假设19.accrual basis of accounting 权责发生制20.deferrals 递延项目1.accounting 会计（核算）；会计学2.accountant 会计师；会计人员3.bookkeeping 簿记；簿记学4.chartered accountants 特许会计师5.auditing 审计；审计学6.operational audits 经营审计7.compliance audits 合规审计8.income tax returns 所得税申报单9.nonprofit organizations 非盈利组织10.comptroller 会计主任11.professional ethics 职业道德12.proprietorship 独资企业13.partnership 合伙企业14.double-entry accounting system 复式记账法15.separate entity assumption会计主体假设16.going concern assumption持续经营假设17.time-period assumption 会计分期假设18.monetary unit assumption 货币计量单位假设19.accrual basis of accounting 权责发生制20.deferrals 递延项目Unit 1 Accounting and Accounting Profession1.1 Introdution to Accountingthe language of businessaccounting information system provide useful information for decisionsAccounting is a process of recording, classifying, summarizing, and interpreting of those business activities that can be expressed in monetary terms. Unit 1 Accounting and Accounting Professionfinancial analysisstrategic planning product feasibility analysis financial managementA person who specializes in this field is known as an accountant.Unit 1 Accounting and Accounting Profession1.2 Distinction Between Bookkeeping and AccountingA sharp distinction is made between the relatively