会计英语课件outputWord格式.docx

1、 Chapters 9-15 Financial AccountingPart Three: Chapters 16-17 Analysis of Accounting InformationWell just cover Part One.2. What are there in each unit?Learning ObjectivesTextSummary of Learning ObjectivesAccounting VocabularyNotes to the textReading MaterialAssignment MaterialI. QuestionsII. Choice

2、III. Exercises3.How to use the book?I. Master the key points.II. Master the accounting vocabulary.III. Be able to do accounting in English.Chapter1 An Introduction to Accounting Key Points: 1. The nature of accounting2. The functions of accounting3. The history and development of accounting4. The us

3、ers of accounting information5. The difference between public accounting and private accounting6. The Accounting Standards Setting Bodies7. GAAP1.1 The Nature of Accounting 1941, AICPA: Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, tr

4、ansactions and events which are, in part at least, of a financial character, and interpreting the results thereof.Now, Accounting is an information system that identifies, measures and records business activities, processes the information of those activities into reports and financial statements, a

5、nd communicates these findings to decision-makers.1.2 The History and Development of Accounting Accounting records Double-entry bookkeeping Accrual accounting Depreciation accounting Financial accounting & Managerial Accounting Auditing, Cost accounting, tax accounting, budgetary accounting, governm

6、ental and non-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting1.3 Users of Accounting InformationInside users: managers of businesses, employees, labor unions Outside users: investors, creditors, government regulation agencies, taxi

7、ng authorities, consumer groups1.4 Accounting ProfessionPrivate accountants work for a single business.Public accountants are those who serve the general public and collect professional fees for their work.1.5 The Accounting Standards Setting Bodies American Institute of Certified Public Accountants

8、 （AICPA） Accounting Principles Board （APB） 1959-1973 Financial Accounting Standards Board （FASB） 1973- Securities and Exchange Commission （SEC） 1934- SEC issues regulations that must be observed in the preparation of financial statements. Internal Revenue Service （IRS） For tax purposes American Acco

9、unting Association （AAA） For accounting educators International Accounting Standards Committee （IASC） 1973-2001.4.1 International Accounting Standards Board 2001.4.1 - IASB issues International Financial Reporting Standards （IFRS） European Union For the harmonization of accounting reporting systems

10、in the European countries.1-6 American 7 International8 European 1.6 Generally Accepted Accounting Principles GAAP in the USAIFRS （International Financial Reporting Standards , set by International Accounting Standards Board） in other parts of the world （rules Am.E.; standards Br.E.） I. Accounting E

11、ntity/Business Entity/ Separate Entity 会计实体 All forms of business concerns are conceived and treated as a separate entity.II. Continuing Concern/Going Concern/Continuity 持续经营 The concern will continue in operation.III. Accounting Periods/Time Periods 会计期间 The life of a business will be divided into

12、time periods of equal length.IV. Monetary Measurement 货币计量All financial transactions are in a single monetary unit or currency.I-IV assumptionsV. Objectivity Principle 客观性原则 Transaction amounts must be objectively established. Depreciation, amortization and provisions for bad debts are necessarily s

13、ubjective.VI. Materiality Principle 重要性原则 Very small and unimportant amounts do not need to be shown.VII. Cost Principle历史成本原则 All goods and services are recorded at acquisition cost.V-VII principles Classroom Exercises:I. True or False Questions （1）. The job of an accountant is to record transactio

14、ns and post them to the ledgers.（2）. Double-entry bookkeeping developed in Europe in the Middle Ages.（3）. The functions of accounting have increased with the rapid development of management science.（4）. There are only two fields of accounting: financial accounting and managerial accounting.（5）. Only

15、 the management needs the financial information about an economic entity.（6）. Financial accounting prepares information for the management.（7）. Private accountants work for private people.（8）. Public accountants earn salaries for their professional work. （9）.Securities and Exchange Commission issues

16、 regulations for preparing financial statements in the U.S.（10）. American Accounting Association is an organization primarily for accounting educators.（11）. The expenses of the owners of proprietorship should be recorded in a businesss expense accounts.（12）. After the financial statements are prepar

17、ed a company will continue its business（13）. The usual time period for a business is a year, called the financial/fiscal year.（14）. As a result of inflation, the purchasing power of money will decrease, so the accountants should record the value of assets in their decreased values.（15）. According to

18、 Materiality Principle, the purchase of stationery can be recorded as an expense.（16）. Objectivity Principle and Cost Principle are mutually supported. （17）. Objectivity Principle and Materiality Principle are somewhat contradictory.Assignment:I. Put the following into English:1 会计2复式记账法3财务会计4管理会计5投

19、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Reading Material : The Big Four 四大业内有句行话：四大是一家1 PricewaterhouseCoopers （PwC） 普华永道规模最大，营业额最高，排名最高2 Deloitte Touche Tohmatsu （DTT） 德勒税务和咨询服务3 Ernst & Yo

20、ung （EY）安永保险和证券审计4 Klynveld Peat Marwick Goerdeler （KPMG）毕马威擅长银行审计Supplementary Material:International Accounting Standards Committee was founded in June 1973 in London and replaced by the International Accounting Standards Board on April 1, 2001. It was responsible for developing the International

21、Accounting Standards and promoting the use and application of these standards.The IASC was founded as a result of an agreement between accountancy bodies in the following countries1: Australia （Institute of Chartered Accountants in Australia （ICAA） and the CPA Australia （formerly known as Australian

22、 Society of Certified Practising Accountants （ASCPA） Canada （Canadian Institute of Chartered Accountants （CICA） France （Ordre des Experts Comptable et des Comptables Agrees （Order of Accounting Experts and Qualified Accountants） Germany （Institut der Wirtschaftsprfer in Deutschland （IDW） （Institute

23、of Auditors in Germany） and the Wirtschaftsprferkammer （WPK） （Chamber of Auditors） Japan Nihon Kouninkaikeishi Kyoukai （Japanese Institute of Certified Public Accountants, JICPA） Mexico （Instituto Mexicano de Contadores Publicos （IMCP） （Mexican Institute of Public Accountants） （removed from the boar

24、d in 1987 due to non-payment of dues; resumed in 1995）. the Netherlands （Nederlands Instituut van Registeraccountants （NIVRA） （Netherlands Institute of Registered Auditors） the United Kingdom and Ireland （counted as one） （Institute of Chartered Accountants in England and Wales （ICAEW）, Institute of

25、Chartered Accountants of Scotland （ICAS）, Institute of Chartered Accountants in Ireland （ICAI）, Association of Certified Accountants, Institute of Cost and Management Accountants, and the Institute of Municipal Treasurers and Accountants） the United States of America （American Institute of Certified

26、 Public Accountants （AICPA） the Netherlands （Netherlands Institute van Registered accountants （NIVRA） the United Kingdom and Ireland （counted as one） （Institute of Chartered Accountants in England and Wales （ICAEW）, Institute of Chartered Accountants of Scotland （ICAS）, Institute of Chartered Accountants in Ireland （ICAI）, Association of Certified Accountants, Institute of Cost and Management Accountants, and the Institute of Mun