会计英语Word文档下载推荐.docx
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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.Thesetwoareasareoftenjoinedtogetherunderthetermgovernmentalaccountingandnonprofitaccounting.
V.GenerallyAcceptedAccountingPrinciples(会计通用原则)
1.AccountingAssumptions(基本会计假设)
(1)Accountingentityassumption(会计主体假设)
(2)Monetaryunitassumption(货币单元假设)
(3)Goingconcernassumption(会计分期假设)
(4)Accountingperiodassumption(会计周期假设)
Accountingentityassumption
Anaccountingentityisanyeconomicunitwhichcontrolsresourceandengagesinaccountingpractice.Transactionsbetweenaccountingentitiesarerecordedintheaccountsofbothentities
Monetaryunitassumption
Moneyisthecommonunitinwhichaccountingmeasurementsaremadeandmeasured.Alltransactionsaremeasured,recordedandreportedintermsofmoneyunit.
Goingconcernassumption
Accordingtothegoingconcernconcept,accountantsassumethatthebusinesswillremaininoperationlongenoughtouseexistingassetsfortheirintendedpurpose.
Accountingperiodassumption
Mostaccountingentitiesareassumedtohaveanindefinitelife.Butaccountantsareaskedtomeasureoperatingresultandchangesineconomicpositionatrelativelyshorttimeintervalduringthisindefinitelife.
2.AccountingPrinciples(会计原则)
(1)Costprinciple(成本原则)
(2)Therevenuerealizationprinciple(收入实现原则)
(3)Thematchingprinciple(配比原则)
(4)Theadequatedisclosureprinciple(充分披露原则)
3.AccountingConstraints(会计约束)
(1)Theobjectiveprinciple(客观性原则)
(2)Thematerialityprinciple(重要性原则)
(3)Theconsistencyprinciple(持续性原则)
(4)Theconservatismprinciple(谨慎性原则)
UNIT2ACCOUNTINGELEMENTSANDEQUATIONS
LearningObjective:
1.Explaintheaccountingelements
2.Explaintheclassificationoftheaccountingelements
3.Understandtheaccountingequation
4.Understandtheeffectofbusinesstransactionupontheaccountingequation
I.BasicElementsofAccounting(基本会计要素)
Financialaccountinginformationisclassifiedintothecategoriesofassets,liabilities,owner’sequity,revenues,expense,andnetincome.
1.Assets(资产)
Thedefinitionofassets
Assetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise.
Theclassificationofassets
Assetscanbeclassifiedintocurrentassetsandlong-termassets.
Currentassets(流动资产)
Currentassetsrefertothoseassetswhichwillberealizedorconsumedwithinoneyearoftheiracquisition.Itincludingcash,accountsreceivable,andinventories,etc.
Long-termassets(长期资产)
Long-termassetsconsistofthoseeconomicresourcesthatareheldforoperationalpurpose,includingplantandequipmentandintangibleassets,etc.
2.Liabilities(负债)
Liabilitiesaredebtsbornbyanenterprise,measurablebymoneyvalue,whichwillbepaidtoacreditorusingassetsorservices.
Theclassificationofliabilities
Liabilitiesaregenerallyclassifiedintocurrentliabilitiesandlong-termliabilities.
Currentliability(流动负债)
Currentliabilit
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