会计英语完整版本.docVIP

《会计英语》

教案

授课班级：16级会计1，2，3班

财管班

授课日期：2017年上期

Unit1ACCOUNTING:AGENERALINTRODUCTION

LearningObjectives:

Afterstudyingthisunit,youshouldbeableto:

1.Understandthefunctionsofaccounting

2.Understandthedevelopmentofaccounting

3.Defineaccounting

4.Identifythedivisionsofaccountant’swork

5.Understandtheaccountingassumptionsandprinciple

I.AccountingisanInformationSystem（会计是一项信息系统）

Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.Providethemanagementinsideanorganizationwiththeaccountinginformationneededintheorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.

II.TheDevelopmentofAccounting（会计的发展）

Bookkeepingisthepreservationofasystematic,quantitativerecordofanactivity.Bookkeepingsystemscanbeveryprimitive.

Distinctionbetweenbookkeepingandaccounting

Theaccountantsetsupabookkeepingsystemandinterpretsthedatainit,whereasthebookkeeperperformstheroutineworkofrecordingfiguresinbooks.

III.TheDefinitionofAccounting（会计的定义）

Accountingisaninformationsystemofinterpreting,recording,measuring,classifying,summarizing,reportinganddescribingbusinesseconomicactivitieswithmonetaryunitasitsmaincriterion.

IV.DivisionsofAccountingProfession（会计职业分类）

1.Publicaccounting（公共会计）

2.Privateaccounting（私人会计）

3.Governmentandnonprofitaccounting（政府和非盈利会计）

Publicaccounting

Publicaccountantwhoaresimilartodoctorsorlawyerscanoffertheiraccountingservicetothepubliconafeebasis.

Privateaccounting

Theaccountantsinaprivatebusiness,largeorsmall,mustrecordtransactionandprepareperiodicfinancialstatementsfromaccountingrecords.

Governmentandnonprofitaccounting

Manyaccountantsworkingovernmentofficesorfornonprofitorganizations.Thesetwoareasareoftenjoinedtogetherunderthetermgovernmentalaccountingan