《实用会计英语》（第四版）教学课件 PPT chapter1.ppt

1.4 Accounting Profession Private Accountants to work for a single business or unit; e.g.: controller, treasurer, chief financial officer Public Accountants to serve the general public and collect professional fees for their work; e.g.: auditing, tax planning, management consulting public accounting firms are called CA firms, CPA firms, or CMA firms, depending on the accounting body; CA: Chartered Accountant CPA: Certified Public Accountant (or CGA) CMA: Certified Managerial Accountant 高等教育出版社 * 高等教育出版社 * 高等教育出版社 * 1.5 Financial Accounting and Managerial Accounting Managerial accounting covers many activities, including cost behavior and cost-volume-profit relationships, decision making through incremental analysis; capital budgeting; budgeting for financial planning and control; flexible budgeting for performance evaluation; the determination of manufacturing costs and costing systems; and accounting and reporting for business segment operations Financial accounting is concerned with reporting information to users external to an entity in order to help them to make sound economic decisions about the entity’s performance and financial position. 高等教育出版社 * 1.5 Financial Accounting and Managerial Accounting 高等教育出版社 * 1. Explain the nature of accounting and its main functions. 2. Understand the history and development of accounting. 3. Identify the users of accounting information. 4. Understand the difference between public accounting and private accounting. 5. Understand the difference between financial accounting and managerial accounting 高等教育出版社 * Next Unit 2.1 Types of Business Entities 2.2 The Accounting Equation 2.3 Double-Entry Bookkeeping 2.4 Recording Business Transaction * * * “ ” “ ” Unit 1 An Introduction to Accounting 葛军 吴晓华 高等教育出版社 * Outline of Unit 1 1.1 The History and Development of Accounting 1.2 The Nature of Accounting 1.3 Users of Accounting Information 1.4 Accounting