会计专业英语课件

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1、Click to edit Master text styles,Second level,Third level,McGraw-Hill/Irwin,Slide,*,2009 The McGraw-Hill Companies,Inc.,All Rights Reserved,Click to edit Master text styles,Second level,Third level,McGraw-Hill/Irwin,Slide,*,McGraw-Hill/Irwin,Slide,*,Click to edit Master text styles,Second level,Thir

2、d level,Click to edit Master text styles,Second level,Third level,*,*,McGraw-Hill/Irwin,Slide,*,McGraw-Hill/Irwin,Slide,*,Click to edit Master text styles,Second level,Third level,McGraw-Hill/Irwin,Slide,*,McGraw-Hill/Irwin,Slide,*,Click to edit Master text styles,Second level,Third level,McGraw-Hil

3、l/Irwin,Slide,*,McGraw-Hill/Irwin,Slide,*,Click to edit Master text styles,Second level,Third level,McGraw-Hill/Irwin,Slide,*,McGraw-Hill/Irwin,Slide,*,Click to edit Master text styles,Second level,Third level,Click to edit Master text styles,Second level,Third level,*,*,Click to edit Master text st

4、yles,Second level,Third level,*,*,McGraw-Hill/Irwin,Slide,*,Click to edit Master text styles,Second level,Third level,*,*,McGraw-Hill/Irwin,Slide,*,Click to edit Master text styles,Second level,Third level,*,*,ACCOUNTING IN BUSINESS,Chapter 1,ACCOUNTING IN BUSINESSChapter,Identifying,Select transact

5、ions and events,Recording,Input,measure and classify,Communicating,Prepare,analyze and interpret,IMPORTANCE OF ACCOUNTING,Accounting,C1,IdentifyingSelect transactio,USERS OF ACCOUNTING INFORMATION,会计信息的使用者,External Users,Lenders,Shareholders,Governments,Consumer Groups,External Auditors,Customers,In

6、ternal Users,Managers,Officers/Directors,Internal Auditors,Sales Staff,Budget Officers,Controllers,C2,USERS OF ACCOUNTING INFORMATIO,USERS OF ACCOUNTING INFORMATION,External,Users,Financial accounting,provides external users with financial statements.,财务会计,Internal Users,Managerial accounting,provid

7、es information needs for internal decision makers.,管理会计,C2,USERS OF ACCOUNTING INFORMATIO,Identify ethical concerns,Analyze options,Make ethical decision,Use personal ethics to recognize ethical concern.,Consider all good and bad consequences.,Choose best option after weighing all consequences.,ETHI

8、CS-A KEY CONCEPT,道德,C4,Identify ethical concerns Ana,Financial accounting practice is governed by concepts and rules known as,generally accepted accounting principles(GAAP),.,GENERALLY ACCEPTED ACCOUNTING PRINCIPLES,公认会计准则,Relevant Information,相关,Affects the decision of its users.,Reliable Informati

9、on,可靠,Is trusted by users.,Comparable Information,可比较,Is helpful in contrasting organizations.,C5,Financial accounting practice,The,Securities and Exchange Commission,is the government group that establishes reporting requirements for companies that issue stock to the public.,证券交易委员会,SETTING ACCOUNT

10、ING PRINCIPLES,制定会计准则,Financial Accounting Standards Board is the private group that sets both broad and specific principles.,财务会计准则委员会,The International Accounting Standards Board(IASB)issues International Financial Reporting Standards that identify preferred accounting practices to create harmony

11、among accounting practices of different countries.,国际会计准则委员会,C5,The Securities and Exchange Co,PRINCIPLES AND ASSUMPTIONS OF ACCOUNTING,会计假设和原则,Cost Principle,成本,Accounting information is based on actual cost.Actual cost is considered objective.,Revenue Recognition Principle,收入确认,Recognize revenue w

12、hen it is earned.,Proceeds need not be in cash.,Measure revenue by cash received plus cash value of items received.,Matching Principle,配比,A company must record its expenses incurred to generate the revenue reported.,Full Disclosure Principle,充分揭示,A company is required to report the details behind fi

13、nancial statements that would impact users decisions.,C5,PRINCIPLES AND ASSUMPTIONS OF,PRINCIPLES AND ASSUMPTIONS OF ACCOUNTING,Monetary Unit Assumption,货币单位,Express transactions and events in monetary,or money,units.,Business Entity Assumption,会计主体,A business is accounted for separately from other

14、business entities,including its owner.,Time Period Assumption,会计分期,Presumes that the life of a company can be divided into time periods,such as months and years.,Now,Future,Going-Concern Assumption,持续经营,Reflects assumption that the business will continue operating instead of being closed or sold.,C5

15、,PRINCIPLES AND ASSUMPTIONS OF,FORMS OF BUSINESS ENTITIES,企业形式,Sole Proprietorship,Partnership,Corporation,FORMS OF BUSINESS ENTITIES企业形,*,Proprietorships and partnerships that are set up as LLCs provide limited liability.,CHARACTERISTICS OF BUSINESSES,*,*,*Proprietorships and partners,SARBANES-OXLE

16、Y(SOX),Congress passed the Sarbanes-Oxley Act to help curb financial abuses at companies that issue their stock to the public.Management must issue a report stating that internal control are effective.Auditors must verify the effectiveness of internal controls.,Company,Alleged Accounting Abuses,Enron,Inflating income,hid debt,and bribed officials,WorldCom,Understated expenses to inflate income and hid debt,Fannie Mae,Inflated income,Adelphia Communications,Understated expenses to inflate income