Lesson1會(huì)計(jì)英語(yǔ)講義

ACCOUNTINGENGLISHChenKaixinINTRODUCTIONTOTHECOURSEPLEASETHINKABOUTTHREEQUESTIONSANDDISCUSS:Whyshouldwestudythiscourse?Howcanwestudyitwell?WhatarethedifferencesbetweenaccountingEnglishandEnglish?LessonOneAccounting:AnInformationsystemLearningobjectives:Tomaster1.accounting2.financialaccounting3.managerialaccountingTernalandexternalusersNewWords,PhrasesandSpecialTermsAccounting:theartorsystemofkeepingandanalyzingfinancialrecords①會(huì)計(jì):指財(cái)務(wù)數(shù)據(jù)的記錄、分類(lèi)、匯總、計(jì)量和報(bào)告。主要用于反映企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，以及經(jīng)營(yíng)過(guò)程中的控制和經(jīng)營(yíng)決策的制定。大中型企業(yè)的會(huì)計(jì)工作通常由主計(jì)長(zhǎng)(controller)負(fù)責(zé)，其負(fù)責(zé)的工作范圍一般包括財(cái)務(wù)會(huì)計(jì)(financialaccounting/externalaccount)、管理會(huì)計(jì)(management/managerialaccounting/internalaccounting)、數(shù)據(jù)處理(dataprocessing)、內(nèi)部審計(jì)(internalaudit)、預(yù)算編制(budgeting)、稅務(wù)會(huì)計(jì)(taxaccounting)和財(cái)務(wù)分析(financialanalysis)等項(xiàng)內(nèi)容。②會(huì)計(jì)學(xué)：闡述會(huì)計(jì)理論與實(shí)務(wù)的一門(mén)學(xué)科。NewWords,PhrasesandSpecialTermsAuditing:①審計(jì):指有系統(tǒng)地審查會(huì)計(jì)記錄和經(jīng)營(yíng)效率。審查者通常是與被審核單位無(wú)利害關(guān)系的獨(dú)立審計(jì)師。獨(dú)立審計(jì)師將審查結(jié)果報(bào)告給股東和債權(quán)人，以保護(hù)他們?cè)谄髽I(yè)單位中權(quán)益不受侵害。目前，經(jīng)濟(jì)發(fā)達(dá)國(guó)家大多數(shù)大型企業(yè)都進(jìn)行年度審計(jì)，并且已經(jīng)成為常規(guī)，有不少企業(yè)按按季或按月進(jìn)行審計(jì)。除上述外部審計(jì)外，企業(yè)內(nèi)部亦需要進(jìn)行審計(jì)，借以防止舞弊行為和提高所屬業(yè)務(wù)部門(mén)的經(jīng)營(yíng)效率。②審計(jì)學(xué):會(huì)計(jì)學(xué)的一個(gè)分支，以審查會(huì)計(jì)記錄和經(jīng)營(yíng)效率作為研究對(duì)象。NewWords,PhrasesandSpecialTermsexternalaudit外部審計(jì)不是由企業(yè)內(nèi)部審計(jì)師，而是由注冊(cè)公共會(huì)計(jì)師進(jìn)行審計(jì)。主要檢查的對(duì)象是企業(yè)的年度會(huì)計(jì)報(bào)表。經(jīng)過(guò)公共會(huì)計(jì)師簽證的年度會(huì)計(jì)報(bào)表，才能夠被社會(huì)公眾所信賴(lài)。投資人和債權(quán)人需依據(jù)已審核的年度會(huì)計(jì)報(bào)表所反映的財(cái)務(wù)狀況和經(jīng)營(yíng)成果，制定投資和信貸決策。internalaudit內(nèi)部審計(jì)或稱(chēng)責(zé)任審計(jì)(responsibilityaudit)。指由企業(yè)內(nèi)部專(zhuān)職審計(jì)人員所進(jìn)行的審計(jì)。大中型企業(yè)通常設(shè)置內(nèi)部審計(jì)部門(mén)，其主要審計(jì)內(nèi)容是檢查企業(yè)的內(nèi)部控制制度(internalcontrolsystem)是否正常執(zhí)行，會(huì)計(jì)記錄是否健全和完整，以及是否存在貪污舞弊情況等。NewWords,PhrasesandSpecialTermsCostaccounting:成本會(huì)計(jì)Taxaccounting:稅務(wù)會(huì)計(jì)Budgetaryaccounting:預(yù)算會(huì)計(jì)Governmentalandnot-for-profitaccounting:政府及非營(yíng)利組織會(huì)計(jì)Humanresourcesaccounting:人力資源會(huì)計(jì)Environmentalaccounting:環(huán)境會(huì)計(jì)Socialaccounting：社會(huì)會(huì)計(jì)Internationalaccounting：國(guó)際會(huì)計(jì)Taxreturns:納稅申報(bào)單WhatIsAccounting?Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakers.Accountingis

aninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.Function1toaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.UsersForexampleBanksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Also,manylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.FinancialaccountingThesubdivisionoftheaccountingprocessthatproducestheseexternalreportsisreferredtoasfinancialaccounting.會(huì)計(jì)過(guò)程中形成這類(lèi)對(duì)外報(bào)告的分支，稱(chēng)為財(cái)務(wù)會(huì)計(jì)。Externalreport對(duì)外Function2Toprovidethemanagementinsideanorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.ManagerialaccountingTheprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingisoftenreferredtoasmanagerialaccounting.NewfieldsofaccountingAuditingCostaccountingTaxaccountingBudgetaryaccountingGovernmentalandnot-for-profitaccountingIndividualsBusinessesInvestorsandCreditorsGovernmentRegulatoryAgenciesTaxingAuthoritiesNonprofitOrganizationsDECISIONMAKERSWHOUSEACCOUNTINGINFORMATIONRevision1FAThesubdivisionoftheaccountingprocessthatproducestheseexternalreportsMATheprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingRevision2OtherfieldsofaccountingAuditing,costaccounting,taxaccounting,budgetaryaccounting,governmentalandnot-for-profitaccountingUsersManagers,stockholders,banksandcreditors,governmentalagencies,investorsReadingMaterialGenerallyacceptedaccountingprinciples(GAAP):公認(rèn)會(huì)計(jì)原則Accountingentity:會(huì)計(jì)主體Goingconcern:持續(xù)經(jīng)營(yíng)Measuringunit:計(jì)量單位Historicalcost：歷史成本Objectivity:客觀性ReadingMaterialAccountingentry:會(huì)計(jì)分錄Financialaccountingstandardsboard:FASB財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)CommitteeonAccountingProcedure:CAP會(huì)計(jì)程序委員會(huì)AccountingPrinciplesBoard:APB會(huì)計(jì)原則委員會(huì)AmericanInstituteofCertifiedPublicAccountants:AICPA美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)ACCOUNTINGPRINCIPLESANDCONCEPTSGenerallyacceptedaccountingprinciples(GAAP)areTherulesthatgovernhowaccountantsoperateBaseduponaconceptualframeworkwrittenbytheFinancialAccountingStandardsBoard(FASB)ACCOUNTINGPRINCIPLESANDCONCEPTSTheentityconceptStatesthatanorganizationisaneconomicentitythatkeepsitsaffairsseparatefromthoseoftheowner(s)Thereliability(objective)principleStatesthataccountingrecordsandstatementsarebasedonthemostreliabledataavailableanddocumentedbyobjectiveevidenceACCOUNTINGPRINCIPLESANDCONCEPTSThecostprincipleStatesthatacquiredassetsandservicesshouldberecordedattheiractual(historical)costandshouldmaintainthathistoricalcostforaslongastheyareownedThegoing-concernconceptStatesthattheentitywillremaininoperationfortheforeseeablefutureQuestions1.Becauseofthegreatcomplexityofmodernbusiness2.stockholders,banks,investors,creditors,governmentalagencies3.1)toaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperation2)toprovidethemanagementinsi