ENGLISH TEXTBOOK FOR ACCOUNTANTS
INTRODUCTION TO THE COURSE
平时分占50%： 1. 出勤：5分/次×10次 ，没来扣5分 2. 口头回答问题或上台做题：5分/次×n次，错扣 5分/次 3. ppt: 满分10分，按照ppt的质量和演讲的流利 程度给分，一次4位同学，轮到了没做扣2分 4. 小测：一单元一次，一单元10个单词，抽点的 方式，到电脑上默写单词，对了5分，错了扣5 分
指的是
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• Another important function of accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization. • At the end of the term, I will give the comprehensive evaluation for you all.
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• (To meet the needs of the external users ),a framework of accounting standards, principles and procedures (known as ‘generally accepted accounting principles (GAAP)’ )have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. • reliability n.可靠性 • Reliable a.可靠的 • I’m a reliable person.
Supplement
1. 资产=负债+净资产 2. 收入-支出=结余
结余是净资产的子 项目
3. 资产+支出=负债+净资产+收入
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For example, tax accounting encompasses the preparation of tax returns and the 纳税申报单 consideration of the tax 纳税结果 consequences of proposed business transactions or 打算的、被提议的 alternative courses of action.
评估
• For example, budgets are prepare under the directions of a company’s financial executives on an annual basis and express the desires and goals of the company’s management. • CEO • Chief Executive Officer
所有者权益利润
找朋友
looking for friends
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• Accounting is an information system necessitated by the great complexity of modern business. • One of the most important functions of accounting is to accumulate and report financial information (that shows an organization’s financial position and the results of its operations to its interested users.) Necessary adj. 有必要的 Necessitate vt. 对……有必要 Necessity 必要性
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As a result, a number of specialized fields of accounting have evolved in addition to financial accounting and managerial accounting, which include auditing, cost accounting, tax accounting, budgetary accounting, government and not-for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc. HR manager
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International accounting is concerned with the special problems associated with the international trade of multinational business organization. All forms of accounting, in the end, provide information to the related users and help them make decisions. 1. Is concerned with 2. Is associated with 3. Is related with Nation 国家 national This is national property. Multi 多样化的（前缀） The farm generates multi-products.
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As contrasted with financial accounting, a Managerial accounting information that is relevant to the specific plans on more frequent basis. And managerial accounting is not governed by generally accepted accounting principles. Government 政府 Govern vt. 管理、监督、支配 Manage management Advertise advertisement Invest investment
ABOUT THE EXAM:
• 期末成绩占50% • 举个例子：一学期没来一次，口头回答问 题或上台共6次，做了一次ppt得8分, 小测 4次，期末成绩70分 则：（45+30+8+20）*50%+70*50%=86.5
WEBSITE
• • • • • • • • Modern family 2 broke girls Desperate house wife
Six elements of accounting
资产 asset 负债 liability 所有者权益 Owners’ equity/owners’ interest 收入 revenue/income 费用 expense 利润 profit
Interest n.兴趣、权益、利息 vt.对……感兴趣 I’m interested in sth. Interest rate 利率 Cost n.成本 vt.花费 It costs me 2 days to finish this book. Expense n.费用 vt.花费 It expenses me………………
介词性状语
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The growth of organizations, changed in technology, government regulation, and the globalization of economy during the twentieth century have spurred the development of accounting. A OF B A
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The subdivision of the accounting process that produces these external reports is referred to as financial accounting . Divide 分开 Division n.分开 Sub 次要的(词缀） Way 道路 Subway 地铁 Urban 城市 Suburban 郊区 分支
Asset=liability + owners’ equity = is equal to + plus Revenue-expense=profit -minus The temperature today is -20degree.
音乐传花
pass flower with music
负债
REFERENCE
• TEXTBOOK • 会计专业英语(第四版),常勋,肖华编,立信会计出 版社 • REFERENCE • 会计与财务管理专业英语,刘胜军,袁菲编,哈尔滨 工程大学出版社 • 会计英语,陈杰编,湖南大学出版社 • 实用会计英语,高平阳编,企业管理出版社 • 会计英语,叶建芳,孙红星编,上海财经大学出版社 • 英文原版教材和双语教学的一些教材
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• Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds . • Also, many laws require that extensive financial information be reported to the various levels of government.