太原工业学院管理工程系会计学原理英文课件CHAPTER 1 Accounting- The Key to Success.pptVIP

Chapter 1 Introduction to accounting New words and terms accounting 会计学 account 账目，账户 accountant 会计师，从事会计工作的人 accountancy 会计师，会计职业 1.1 what is accounting? The language of business An information system New words and terms (1.1) receiver sender employee---employer interpret financial status=financial situation record classify gather New words and terms (1.1) summarize communicate decision making decision maker 1.2 the role of accounting Individuals Businesses Investors Creditors Government regulatory agencies Taxing authorities Nonprofit organization Other users New words and terms(1.2) potential investor SEC: Securities and Exchange Commission evaluate property tax income tax sales tax profit-oriented business labor union 1.3 accounting bookkeeping 1.3 accountant bookkeeper New words and terms(1.3) bookkeeping bookkeeper maintenance performance interpretation professional efficiency resolve 1.4 the accounting process Analyzing Recording Classifying summarizing Reporting interpreting New words and terms(1.4) analyze report manually table narrative percentage analyses ratio analyses footnote caption 1.5 accounting today self- study part * * The interpretation of accounting information The planning of income tax The development of forecasts The performance of audits The design of efficient accounting system Record-making Maintenance of accounting records Bookkeeping Accounting Designing efficient accounting system Tax planning auditing Forecasting the results of future operations Resolving complex financial reporting issues The recording of routine transactions Evaluating the efficiency of operations Bookkeeper Accountant *