会计英语课件1.pptVIP

Why do we learn Accounting English? What are the learning objectives of Accounting English? Is Accounting English difficult? CHAPTER 1 ACCOUNTING: THE BASIS FOR DECISIONS 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 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. Different expresses about “ 企业” in English Business Enterprise Firm Accounting 会计（学） Accountant 会计师 Bean Counter 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 position 财务状况 Result of operation 经营成果 Income tax returns 纳税申报 Question: What’s the purpose of financial accounting? Management Accounting Bank account 银行账户 Owe to 欠…债 Question: What’s the purpose of management accounting? Tax Accounting Prepare 编制 Confirm to/with 与…相一致 Question: What functions does tax accounting encompass? 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? Internal users of accounting information Mature = be due v.到期 Maturity n.到期 Meet = pay off 偿还 Inventory 存货 Expense 费用 Revenue 收入 Earnings = profits 利润 Internal users of accounting information Question: Which decisions are to be made by internal users ? External users of accounting information Warranty obligations 保证责任 Question: How