会计英语课件-1.pptVIP

Design of accounting systems 会计制度设计包括会计核算制度，成本计算制度，内部控制制度，会计工作组织制度。 Internal control and auditing 内部控制广义的讲是指企业的内部管理控制系统，包括为保证企业正常经营所采取的一系列必要的管理措施，贯穿于企业经营活动的各个方面。 内部审计同样是一种内部控制，是服务于经营管理的。 内部审计对内部控制的作用 内部审计人员参与内部控制的制定 内部审计人员监督内部控制的执行并对其进行评价 内部审计在实际工作中独立于内部控制 内控的设计、执行、检查和评估首先是经营管理部门的职责，而内部审计是在经营管理部门基础上的再监督。 What Is Accounting? The scope of accounting include first identifying economic events, then measuring, recording ,summarizing ,and reporting the information to users. Accounting covers a broader scope of activities than bookkeeping. summarization Exhibit 1-1 Present the flow of information in an accounting system. Decision Making Economic Events Reports What is bookkeeping? Bookkeeping is only the part of accounting that records transactions and events . Accounting includes the analysis and interpretation of accounting information intended to be used by both external and internal users in making economic decisions. New Words, Phrases and Special Terms Accounting: the art or system of keeping and analyzing financial records ① 会计:指财务数据的记录、分类、汇总、计量和报告。主要用于反映企业的财务状况和经营成果，以及经营过程中的控制和经营决策的制定。大中型企业的会计工作通常由主计长(controller)负责，其负责的工作范围一般包括财务会计(financial accounting/external account)、管理会计(management/managerial accounting/internal accounting)、数据处理(data processing)、内部审计(internal audit)、预算编制(budgeting)、税务会计(tax accounting)和财务分析(financial analysis)等项内容。 ② 会计学：阐述会计理论与实务的一门学科。 New Words, Phrases and Special Terms Audit: An independent examination of ,and the subsequent expression of opinion on ,the financial statements of an organization. This involves the auditor in collecting evidence by means of compliance tests(符合性测试) and substantive tests(实质性测试). New Words, Phrases and Special Terms External audits are required under statute for limited companies by the Companies Act and for various other undertakings, such as housing associations and building societies ,by other acts of parliament. New Words, Phrases and Special Terms Internal audits are performed