会计英语课件outputWord格式.docx

会计英语课件outputWord格式.docx

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Chapters9-15FinancialAccounting

PartThree:

Chapters16-17AnalysisofAccountingInformation

We’lljustcoverPartOne.

2.Whatarethereineachunit?

LearningObjectives

Text

SummaryofLearningObjectives

AccountingVocabulary

Notestothetext

ReadingMaterial

AssignmentMaterial

I.Questions

II.Choice

III.Exercises

3.Howtousethebook?

I.Masterthekeypoints.

II.Mastertheaccountingvocabulary.

III.BeabletodoaccountinginEnglish.

Chapter1AnIntroductiontoAccounting

KeyPoints:

1.Thenatureofaccounting

2.Thefunctionsofaccounting

3.Thehistoryanddevelopmentofaccounting

4.Theusersofaccountinginformation

5.Thedifferencebetweenpublicaccountingandprivateaccounting

6.TheAccountingStandardsSettingBodies

7.GAAP

1.1TheNatureofAccounting

1941,AICPA:

Accountingistheartofrecording,classifying,andsummarizinginasignificantmannerandintermsofmoney,transactionsandeventswhichare,inpartatleast,ofafinancialcharacter,andinterpretingtheresultsthereof.

Now,Accountingisaninformationsystemthatidentifies,measuresandrecordsbusinessactivities,processestheinformationofthoseactivitiesintoreportsandfinancialstatements,andcommunicatesthesefindingstodecision-makers.

1.2TheHistoryandDevelopmentofAccounting

①Accountingrecords

②Double-entrybookkeeping

③Accrualaccounting

④Depreciationaccounting

⑤Financialaccounting&

ManagerialAccounting

⑥Auditing,Costaccounting,taxaccounting,budgetaryaccounting,governmentalandnon-profitaccounting,humanresourcesaccounting,environmentalaccounting,socialaccounting,internationalaccounting…

1.3UsersofAccountingInformation

Insideusers:

managersofbusinesses,employees,laborunions

Outsideusers:

investors,creditors,governmentregulationagencies,taxingauthorities,consumergroups

1.4AccountingProfession

Privateaccountantsworkforasinglebusiness.

Publicaccountantsarethosewhoservethegeneralpublicandcollectprofessionalfeesfortheirwork.

1.5TheAccountingStandardsSettingBodies

①AmericanInstituteofCertifiedPublicAccountants（AICPA）

②AccountingPrinciplesBoard（APB）1959-1973

③FinancialAccountingStandardsBoard（FASB）1973-

④SecuritiesandExchangeCommission（SEC）1934-

SECissuesregulationsthatmustbeobservedinthepreparationoffinancialstatements.

⑤InternalRevenueService（IRS）

Fortaxpurposes

⑥AmericanAccountingAssociation（AAA）

Foraccountingeducators

⑦InternationalAccountingStandardsCommittee（IASC）1973-2001.4.1

InternationalAccountingStandardsBoard2001.4.1------

IASBissuesInternationalFinancialReportingStandards（IFRS）

⑧EuropeanUnion

FortheharmonizationofaccountingreportingsystemsintheEuropeancountries.

1-6American

7International

8European

1.6GenerallyAcceptedAccountingPrinciples

GAAPintheUSA

IFRS（InternationalFinancialReportingStandards,setbyInternationalAccountingStandardsBoard）inotherpartsoftheworld

（rulesAm.E.;

standardsBr.E.）

I.AccountingEntity/BusinessEntity/SeparateEntity会计实体

Allformsofbusinessconcernsareconceivedandtreatedasaseparateentity.

II.ContinuingConcern/GoingConcern/Continuity持续经营

Theconcernwillcontinueinoperation.

III.AccountingPeriods/TimePeriods会计期间

Thelifeofabusinesswillbedividedintotimeperiodsofequallength.

IV.MonetaryMeasurement货币计量

Allfinancialtransactionsareinasinglemonetaryunitorcurrency.

I-IVassumptions

V.ObjectivityPrinciple客观性原则

Transactionamountsmustbeobjectivelyestablished.

Depreciation,amortizationandprovisionsforbaddebtsarenecessarilysubjective.

VI.MaterialityPrinciple重要性原则

Verysmallandunimportantamountsdonotneedtobeshown.

VII.CostPrinciple历史成本原则

Allgoodsandservicesarerecordedatacquisitioncost.

V-VIIprinciples

ClassroomExercises:

I.TrueorFalseQuestions

（1）.Thejobofanaccountantistorecordtransactionsandpostthemtotheledgers.

（2）.Double-entrybookkeepingdevelopedinEuropeintheMiddleAges.

（3）.Thefunctionsofaccountinghaveincreasedwiththerapiddevelopmentofmanagementscience.

（4）.Thereareonlytwofieldsofaccounting:

financialaccountingandmanagerialaccounting.

（5）.Onlythemanagementneedsthefinancialinformationaboutaneconomicentity.

（6）.Financialaccountingpreparesinformationforthemanagement.

（7）.Privateaccountantsworkforprivatepeople.

（8）.Publicaccountantsearnsalariesfortheirprofessionalwork.

（9）.SecuritiesandExchangeCommissionissuesregulationsforpreparingfinancialstatementsintheU.S..

（10）.AmericanAccountingAssociationisanorganizationprimarilyforaccountingeducators.

（11）.Theexpensesoftheownersofproprietorshipshouldberecordedinabusiness’sexpenseaccounts.

（12）.Afterthefinancialstatementsarepreparedacompanywillcontinueitsbusiness

（13）.Theusualtimeperiodforabusinessisayear,calledthefinancial/fiscalyear.

（14）.Asaresultofinflation,thepurchasingpowerofmoneywilldecrease,sotheaccountantsshouldrecordthevalueofassetsintheirdecreasedvalues.

（15）.AccordingtoMaterialityPrinciple,thepurchaseofstationerycanberecordedasanexpense.

（16）.ObjectivityPrincipleandCostPrinciplearemutuallysupported.

（17）.ObjectivityPrincipleandMaterialityPrinciplearesomewhatcontradictory.

Assignment:

I.PutthefollowingintoEnglish:

1．会计

2．复式记账法

3．财务会计

4．管理会计

5．投资者

6．债权人

7．政府管理机构

8．税务机构

9．非盈利组织

10．工会

11．财务报表

12．会计条款

13．会计实体

14．会计期间

15．会计分录

16．持续经营

17．货币计量

18．客观性原则

19．重要性原则

20．历史成本原则

21．购置成本

22．审计

23．公认会计准则

24．私人会计

25．公共会计

26．商品和劳务

27．企业

28．企业家

29．股东

30.财政年度

ReadingMaterial:

TheBigFour四大

业内有句行话：

四大是一家

1PricewaterhouseCoopers（PwC）普华永道

规模最大，营业额最高，排名最高

2DeloitteToucheTohmatsu（DTT）德勒

税务和咨询服务

3Ernst&

Young（EY）安永

保险和证券审计

4KlynveldPeatMarwickGoerdeler（KPMG）毕马威

擅长银行审计

SupplementaryMaterial:

InternationalAccountingStandardsCommitteewasfoundedinJune1973inLondonandreplacedbytheInternationalAccountingStandardsBoardonApril1,2001.ItwasresponsiblefordevelopingtheInternationalAccountingStandardsandpromotingtheuseandapplicationofthesestandards.

TheIASCwasfoundedasaresultofanagreementbetweenaccountancybodiesinthefollowingcountries[1]:

∙Australia（InstituteofCharteredAccountantsinAustralia（ICAA）andtheCPAAustralia（formerlyknownasAustralianSocietyofCertifiedPractisingAccountants（ASCPA））

∙Canada（CanadianInstituteofCharteredAccountants（CICA））

∙France（OrdredesExpertsComptableetdesComptablesAgrees（OrderofAccountingExpertsandQualifiedAccountants））

∙Germany（InstitutderWirtschaftsprü

ferinDeutschland（IDW）（InstituteofAuditorsinGermany）andtheWirtschaftsprü

ferkammer（WPK）（ChamberofAuditors））

∙JapanNihonKouninkaikeishiKyoukai（JapaneseInstituteofCertifiedPublicAccountants,JICPA））

∙Mexico（InstitutoMexicanodeContadoresPublicos（IMCP）（MexicanInstituteofPublicAccountants））（removedfromtheboardin1987duetonon-paymentofdues;

resumedin1995）.

∙theNetherlands（NederlandsInstituutvanRegisteraccountants（NIVRA）

（NetherlandsInstituteofRegisteredAuditors））

∙theUnitedKingdomandIreland（countedasone）（InstituteofCharteredAccountantsinEnglandandWales（ICAEW）,InstituteofCharteredAccountantsofScotland（ICAS）,InstituteofCharteredAccountantsinIreland（ICAI）,AssociationofCertifiedAccountants,InstituteofCostandManagementAccountants,andtheInstituteofMunicipalTreasurersandAccountants）

∙theUnitedStatesofAmerica（AmericanInstituteofCertifiedPublicAccountants（AICPA））

∙theNetherlands（NetherlandsInstitutevanRegisteredaccountants（NIVRA）

∙theUnitedKingdomandIreland（countedasone）（InstituteofCharteredAccountantsinEnglandandWales（ICAEW）,InstituteofCharteredAccountantsofScotland（ICAS）,InstituteofCharteredAccountantsinIreland（ICAI）,AssociationofCertifiedAccountants,InstituteofCostandManagementAccountants,andtheInstituteofMun