会计学专业悦英语课件.ppt

Accounting English Yang Yaxi Why do you take the course of Accounting English? What are the learning objectives of Accounting English? Is Accounting English difficult? Suggestions for study Previewing the text is very important. 《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 CHAPTER 1 ACCOUNTING: THE BASIS FOR DECISIONS Learning Objectives Explain the definition of accounting; Understand the basic function of accounting; Ascertain the users of accounting information and know why they need the information; Understand the types of accounting information; Have a general idea of the professional fields of accounting and their duties. Learn the accounting terms in this chapter and use them in the translation task. Accounting 会计（学） Accountant 会计师 Bean Counter 数豆子的人 Different expressions about “ 企业” in English Business Enterprise Firm Company Corporation Definition of Accounting Accounting is an information system designed to record, classify and summarize systematically significant financial and other economic information about business firms, and analyses and interprets its results, with monetary unit as its main criterion. Accounting: Information for Decision Making The primary objective of accounting to provide information that is useful for making decisions. Users of Accounting Information Users of Accounting Information Internal users of accounting information Question: How to define internal users of accounting information? Who are internal users of accounting information? Which decisions made by the management ？ Internal users of accounting information Owe 欠债 Owe to sb. 欠某人的债 Meet = pay off 偿还 Mature = be due v.到期 Maturity n.到期 Inventory = stock 存货 Expense 费用 Revenue 收入 Earnings = profits 利润 Plant 工厂，植物，机器设备 Internal users of accounting information Question: Which decisions are to be made by internal users except for management? External users of accounting information Qu