会计英语课件Unit 1.pptVIP

Accounting English Unit One Learning Objectives Unit One to describe the information system of accounting; to describe the profession of accounting; to state the accounting equation; to describe financial statements; to describe professional ethics in accounting. Warming-up Unit One What is accounting? Is accounting important to you? Yes, accounting is important in your personal life as well as your career, even though you may not become an accountant. Vocabulary Unit One accounting accountant bookkeeping enterprise business decision making transaction investor creditor asset 会计，会计学 会计师，会计从业人员 簿记 企业 商业，企业 制定决策 交易，经济业务 投资者 债权人 资产 Vocabulary Unit One liability owner’s equity / capital revenue expense income double-entry system American Institute of Certified Public Accountants (AICPA) Chinese Institute of Certified Public Accountants (CICPA) 负债 所有者权益 收入 费用 收益 复式记账 美国注册会计师协会 中国注册会计师协会 Vocabulary Unit One financial accounting managerial accounting tax accounting accounting equation business transaction ethics of accounting 财务会计 管理会计 税务会计 会计等式 经济业务 会计执业道德 Notes Unit One Classify the effects of similar transactions in a manner that permits determination of the various totals and subtotals useful to management and used in accounting reports. 按照一定的方法将相似商业交易的影响进行分类，并将其加总或部分加总，以便提供给管理层和编制会计报告。 The development of corporation also created a new social need – the need for an independent audit to provide some assurance that management’s financial representations were reliable. 同时，公司的发展产生了一项新的社会需求，即需要独立审计针对企业管理部门所呈报的财务报表是否可靠提供相应的鉴证。 Notes Unit One Certified Public Accountant(CPA) 注册会计师。他们是有资格执行审计业务的专业人员，一般需满足三个方面的条件才能获得这种资格：（1）接受过专业教育，通常要有本科学历，有的国家甚至要求更高的学历; (2)具有一定期限的会计或审计工作经验；（3）通过由专业会计团体举办的统一考试。 注册会计师在英国及英联邦国家称为CA，即Chartered Accountant. American Institute of Certifi