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商务英语——会计学Accounting目录2ManagementAccountingSystem管理会计系统3PrincipalFinancialStatements主要的财务报表4FinancialStatementAnalysis财务报表分析1AccountingDefined关于会计的概念1Whatisthedefinitionofaccounting?2What’sthedistinctionbetweeneconomicsandaccounting?3What’sthemajorbranchesofaccounting?4What’sthedistinctionamongthreetypesofbusinessentities?AccountingDefined关于会计的概念11.1Accounting-DefinitionAccountingissimultaneouslyalanguage,atechnique,aprofession,andanintellectualdiscipline.Oftencalled“thelanguageofbusiness”,accountingprovidesthestructuralframeworkandthequantitativevocabularywithwhichproblemsandsolutionsinallthedisciplinesofbusinessmaybeexpressed.会计是一种语言，一项技术，一个专业和一门学科。会计常被视为一种“商业语言”，为企业提供了结构框架和量化的财务信息，这些有助于所有商业学科领域中的问题和方案的表达。Users使用者Employees员工Communityresidents社区居民Investors投资者Creditors债权人Suppliers供应商Clients客户1.1Accounting-Users1.1Accounting-FinancialDataAccountingcanbedefinedasthecollectionandprocessing(analysis,measurement,andrecording)offinancialdataaboutanorganizationandthereportingofthatinformation.(1)Flowsofresourcesintoandoutofanorganization.进出企业的现金流动资源（2）Resourcescontrolled(i.e.,assets)bytheorganization.企业所控制的资源（例如资产）（3）ClaimsagainstthoseResources(i.e.,debts)对上述资源的索取权（例如债权）FinancialData财务数据会计可以定义为对一个组织的财务数据进行收集和处理（分析、计量和记录），以及报告这些信息。1.2Economics&AccountingAccountinghasaconceptualfoundationthatprovidesguidelinesforthecollection,measurement,andcommunicationoffinancialinformationaboutanorganization.会计有一个理论基础，即为一个组织的财务信息的收集、计量和交流提供指导方针。Economicsisthestudyofhowpeopleandsocietychoosetoemployproductiveresourcesthatcouldhavealternativeusestoproducevariousgoodsandservicesanddistributethemforconsumption,noworinthefuture,amongvariousgroupsofindividualsinthesociety.经济学研究的是人们和社会如何选择使用生产资料，这些生产资料可以有选择的使用，来生产各种各样的产品和服务，并在现在或者将来将这些产品和服务分配给社会上各个组织以供消费。Economicsexplainseconomicrelationshipsonaconceptuallevel.经济学是在理论层次上解释了经济关系。Accountingreportshowanentityhasallocateditsscarceresources.Accountingreportstheeconomicrelationshipprimarilyonapracticallevel.会计所报告的是一个企业如何分配它的稀缺资源。主要是在实践层次上记录了经济关系。Distinction区别1.2Economics&Accounting1.3BranchesofAccountingAccounting会计Financialaccountingisconcernedwiththereportingandcommunicationofabusiness’economicinformationtoexternalstockholders:shareholder,creditors,regulators,andgovernmentaltaxauthorities.Managementaccountingattemptstoprovideperformanceinformationtobusinessinsiders.Theyincludeemployees,middlemanagers,andseniorexecutives.管理会计是向企业内部者提供绩效信息。企业内部者包括：员工、中层管理者、高层执行官。财务会计主要是与向外部利益相关者提供报告与交流一个企业的经济信息相关。外部利益相关者：股东、债权人（例如银行、债券持有人）、监管人、政府税务机关。Financialaccountingtendstobearule-drivendiscipline,andstudentsoffinancialaccountingstudytherequiredfinancialstatements.财务会计倾向于成为一个原则驱动的学科，学习财务会计的学生需要研究财务报表。Managementaccountingislessrule-driventhanfinancialaccounting.Managementaccountingstudentslearnaboutthedecision-makingprocessandinformationneedsofanorganization,notaboutrulesandjournalentries.管理会计与财务会计相比，更少受到规则的制约。管理会计学生学习的是决策制定过程以及一个组织的信息需要，而不是对规则条目的学习。Soleproprietorship独资企业Partnership合伙企业Corporation有限公司Profit-makingbusinessentities盈利性的企业实体1.4TypesofBusinessentitiesSoleproprietorshipAsoleproprietorshipisanunincorporatedbusinessownedbyoneperson.Thistypeofbusinessentityisusuallysmallinsizeandiscommonintheservices,retailing,andfarmingindustries.Often,theowneristhemanager.独资企业是由个人拥有的非公司式组织。这种企业的规模一般很小，通常经营行业为服务业、零售业和农业。通常，所有者就是管理者。PartnershipApartnershipisanunincorporatedbusinessthatisownedbytwoormorepersonsknownaspartners.Eachpartnerisresponsibleforthedebtofthebusiness.Inotherwords,eachgeneralpartnerhasunlimitedliability.合伙企业是由两个及以上的合伙人拥有的非公司式组织。每个合伙人对企业的债务都负有责任。换句话说，每个合伙人都负有无限责任。CorporationAcorporationisabusinessthatisincorporatedandownedbystockholdersorshareholders.Sharesofcapitalstockrepresentownership.Theyusuallycanbeboughtandsoldfreely.Stockholdersareliableforthedebtsofthecorporationonlytotheextentoftheirinvestments.有限公司是一种公司制的、由股东或投资者所有的经营模式。股本份额代表所有权。它们通常可以自由买卖。股东只对其投资范围内的债务负有责任。ManagementAccountingSystem管理会计系统2Phase1Phase2Phase3Theinformationmanagementaccountingproduces.管理会计的产物Thefunctionsofmanagementaccountingsystem管理会计系统的作用Thefunctionsofmanagementaccountinginformation管理会计信息的功能Theinformationproducedbyamanagementaccountingsystemcaninclude,forexample,theexpensesincurredinoperatingadepartmentorthecostofprovidingaproduct,service,oractivity.管理会计系统产生的信息一般包括：管理一个部门而产生的费用，或者提供一项产品、服务或活动而产生的成本。2.1ManagementaccountinginformationTheareasofcoverageinmodernmanagementaccountingsystemshaveincreasinglyexpandedrecentlytoencompassoperationalorphysical(non-financial)information,suchasqualityandprocesstime,aswell.现代管理会计的范畴已经延伸包含了财务信息和非财务信息，比如质量和项目进度。Managementaccountingproducesinformationthathelpsworkers,managers,andexecutivesinorganizationsmakebetterdecisions.管理会计为组织中的员工、管理者以及高级管理层作出决策提供信息。Measuresandassessmentoftheeconomicconditionofanorganization—thecostandprofitabilityofthebusiness’sproducts,services,customers,andactivities—areavailableonlyfrommanagementaccountingsystems.对于组织财务状况的测量和评估——产品、服务、客户以及相关活动的成本和盈利能力——只能通过管理会计系统获得。2.2FunctionsofManagementaccountingsystemManagementaccountinginformationalsomeasurestheeconomic