《会计英语》课堂教学延伸-1.pptVIP

Accounting English Why do you take the course of Accounting English? What are the learning objectives of Accounting English? Is Accounting English difficult? Study tools 《An English –Chinese Dictionary of Accounting》，《英汉双解财会词典》，外语教学与研究出版社， [英] P.H. Collin, Adrian Joliffe 编，张炜等译，2002年9月第1版 Game Introduce yourself in English Responding to an introduction Examples I love shopping! My mom says, I should become a legislator ，because I bring so many bills into the house. I’m a Leo. Some good traits of Leo are: broad-minded, loving, faithful. Bad traits are: bossy, patronizing. I’m a typical Leo. I’m faithful but patronizing. I’m a person of principle. I do not compromise. Because I don’t smoke , I do not wear a T-shirt with a Marlboro logo, even if somebody gives one to me free. Unit 1 Introduction to ACCOUNTING: Learning Objectives Explain the definition of accounting; Understand the basic function of accounting; Understand the types of accounting information; Ascertain the users of accounting information and know why they need the information; Have a general idea of the professional fields of accounting and their duties. Definition of Accounting Accounting is a system for recording information about business transactions to provide summary statements of a companys financial position and performance to users who require such information Different expressions about “ 企业” in English Business Enterprise Firm Accounting 会计（学） Accountant 会计师 Bean Counter 数豆子的人 Accounting: Information for Decision Making The primary objective of accounting is to provide information that is useful for making decisions. Types of accounting Financial Accounting Management Accounting Tax Accounting Financial Accounting Financial accounting information describes the financial position (财务状况), result of operation (经营成果), and cash flow (现金流) of an economic entity. Question: Who use the financial accounting information? Income tax returns 纳税申报 Management Accounting Q