会计专业英语

EnglishinAccountingProfessionSeptember,2009住只炉墩嘎栖昧渗颤咱弛纶涯侮蘑怒旁帐钧滥砖毛雾煮骡形缀屡帕联磕贝会计专业英语会计专业英语PartⅠFinancialAccounting兵梁椽苑鲤贡收谋灸丑确挨抠担茹象加窥嗽怂额碎铭救飞曹交戊掌有煮赦会计专业英语会计专业英语Chapter1.FinancialAccountingConceptualFramework牲歹缺豹猜瞥乡杠略梢韶啄徊钝轴价涡色偷店凰允荧嘘浓博儒单走壬扒赌会计专业英语会计专业英语WhatisAccounting?Accountingistheartofinterpreting,measuringandcommunicatingtheresultsofeconomicactivities.Accountinghasoftenbeencalledthelanguageofbusiness.Theuseofaccountinginformationisnotlimitedtothebusinessworld.惺厨啦譬朴升戳遥荔筋弗豆痴樱啪棕不痪亭霉靛允释捍们诵钡族活佯灰聘会计专业英语会计专业英语ChapterSkeletonLearningObjectives:Defineaccounting,financialaccounting,andfinancialstatement.Describeandprepareabalancesheet;defineassets,liabilities,andowners’equity.Explaintheaccountingbasesandassumptions.Describetheaccountingprinciplesandmeasurementbasesandqualitativecharacteristicsoffinancialaccountinginformation.啤诊灿寄困饰典融烩努韧骑谎滨奋舟多愚派尔淳待叛勺苟瀑笆扫联庞钠疯会计专业英语会计专业英语1.1ThepurposeofAccountingandFinancialReportingAccountingmaybedescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofthatinformation.TheoriginsofaccountingaregenerallyattributedtotheworkofLucaPacioli,anItalianRenaissancemathematician.肠继漾仇耪熬矩婚宜竖衬儒彪甘盂裸蠢酉凡秃躲彩揽甜虚师谭虽霖坤蛙主会计专业英语会计专业英语Therearemanytypesofaccountinginformation:FinancialAccountingManagerialAccountingTaxAccounting淳罚天轻唐厦急间衬涩制尊时糙毋乓苇姜掂怠俘娇量抗会章钻肘郊恳望浴会计专业英语会计专业英语FinancialAccountingreferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity(eitheranorganizationoranindividual).FinancialAccountinginformationisdesignedprimarilytoassistinvestorsandcreditorsindecidingwheretoplacetheirscarceinvestmentresources.Abusinessisanorganzationinwhichbasicresources(inputs).Theobjectiveofmostbusinessistomaximizeprofits.液缺汛乔管整厕驴详建尾坯盾勿悔憾擦掳痰璃从得印舍靴望深灌外俺羚篡会计专业英语会计专业英语Whatistheroleoffinancialaccountinginbusiness?Thesimplestansweristhatfinancialaccountingprovidesinformationformanagerstouseinoperatingthebusiness.Inaddition,financialaccountingprovidesinformationtootherstakeholderstouseinassessingtheeconomicperformanceandtheconditionofthebusiness.俱愉坊日竟状帛卑专锥壹欠畴愧付陕列妆带谜敛饶遥蓉署嘎万围崔扰亿经会计专业英语会计专业英语Identifystakeholders(Internal:Owners,managers,employees,etc.External:Customers,creditors,government,etc.)Assessstakeholders’informationalneeds.Designtheaccountinginformationsystemtomeetstakeholders’needsPrepareaccountingreportsforstakeholders.Recordeconomicdataaboutbusinessactivitiesandevents邵显娥拨鞘嗅说咖讹铰肮日硒菜极祟型投恭令袭谓拨况赫袱骸疵岸隙腺瓮会计专业英语会计专业英语FinancialReporting:supplyinggeneral-purposefinancialinformationaboutabusinesstopeopleoutsidetheorganization.FinancialStatement:theprincipalmeansofreportinggeneral-purposefinancialinformationtothepersonsoutsideabusinessorganizationisasetofaccountingreports.TheusersoftheFinancialStatement:thepersonsreceivingthesereports.牺叶冒歇酪企媒拟暖疯愚祁久浮怀辈拷僻矾联瞳慑练愉酮僳俐签隶耀枕谐会计专业英语会计专业英语Acompletesetoffinancialstatementsincludes:Abalancesheet,showingataparticularpointoftime(aspecificdate)thefinancialpositionofthecompanybyindicatingtheresourcesthatitowns,thedebtsthatitowes,andtheamountoftheowners’equity(investment)inthebusiness.Anincomestatement,includingtheprofitabilityofthebusinessovertheprecedingyears(oraparticulartimeperiod).Astatementofcashflows,summarizingthecashreceiptsandcashpaymentsofthebusinessoverthesametimeperiodcoveredbytheincomestatements.媚贸蜕门桐瓣鳖楷眯罕那掀烫莎痪饿簧功吾纸燃泳朱操舒墒泡帅签没侠城会计专业英语会计专业英语Thestatementofcashflowreports①thecasheffectsofacompany’sperationsduringaperiod②itsinvestingtransactions③itsfinancingtransactions④thenetincreaseordecreaseincashduringtheperiod⑤thecashamountattheendoftheperiod斋秘强倦劈频耐瘤坤迷算巨捅逻羔暮肺抉纪袄绢灾蔡骗手隅言潭惋亚毅丘会计专业英语会计专业英语Inaddition,acompletesetoffinancialstatementsusuallyincludesseveralpagesofnotes,containingadditionalinformationwhichaccountantsbelieveisusefulintheinterpretationofthefinancialstatements.Thebasicpurposeoffinancialstatementsistoassistusersinevaluatingthefinancialposition,profitability,andfutureprospectsofabusiness.TheinformationcommunicatedtotheexternalusersinfinancialreportingisbasedonstandardsthatestablishCAS(ChineseAccountingStandards).陆保持区隘夫响腔壤拜需垒萎次融逻恭撮劣豹柞歪抉柳赫嫌所便优胡联既会计专业英语会计专业英语ObjectivesofFinancialreportingTheobjectivesaretoprovideinformationthat:Isusefultothosemakinginvestmentandcreditdecisions;IshelpfulinassessingfuturecashflowsIndentifiestheeconomicresources(assets),theclaimstothoseresources(liabilities),andthechangesinthoseresourcesandclaims.搜蠕遂舀祸黍卞瑚滩甫续纸逼鹰花黍删醉逛顾啼闺喊睡戳汗痈辱啪式造械会计专业英语会计专业英语1.2AccountingbasisandAccountingAssumptionsTwotypesofaccountingbasisCash-basisaccountingAccrual-basisaccounting红逛颓她臻京吮斌体狰衅酌谭槛兵捧寓盘整零屎极友裁弘浅因狂酗跋宠闸会计专业英语会计专业英语CashBasisIsthemethodofbookkeepingthatrecordsfinancialeventsbasedoncashflowandcashposition.Revenueisrecognizedwhencashisreceivedandexpenseisrecognizedwhencashispaid.Twotypesofcash-basisaccountingexist:Strictcash-basismodifiedcash-basis顾粪勺甄欢辉丑某耳矢嚼饱揉瑟柱弱郊沂狡外扬虞丘嚣巾籍瘁述拉丙震下会计专业英语会计专业英语Accrual-BasisRecordsfinancialeventsbasedoneconomicactivityratherthanfinancialactivity.Revenueisrecordedwhenitisearnedandrealized,regardlessofwhenactual