英文會計專業(yè)介紹Accounting-engli課件

Accounting組員：劉晶晶、趙琦迪、王向蝶、馬壯*MAIN

CONTENT1、WhatisAccounting?2、ThehistoryofAccounting3、Theaccountingprofessionandemployment4、ExaminationsaboutAccounting5、Accountingteacherinourschool*1、WhatisAccounting?These？*Orthese？*DefinitionAccountingAccountingisthebookkeepingmethodsinvolvedinmakingafinancialrecordofbusinesstransactionsandinthepreparationofstatementsconcerningtheassets,liabilities,andoperatingresultsofabusiness.*2、ThehistoryofAccountingTheancienttimesTheancientaccountingisahumaninstinctproductproductionbehavior.Theancientaccountingissaidfromthepaleolithicperiodtotheendofthelongperiodoffeudalsociety.Fromthemethodsofaccounting,itIncludsprimitivemeasureandrecord,single-entrybookkeepingandstart-upperiodofdoubleentrybookkeeping,etc.Inthisperiod,accountingmeasurement,recordingandanalysisofworkismixedtogetherwithothercomputationalworkatthebeginning.Afteralongprocessofdevelopment,accountinghasbeentograduallyformasystemofmethodswiththeircharacteristics,andbecomeakindofindependentmanagement.*themoderntimesThemodernaccountingistheproductofcommodityeconomy.From14thto15thcenturyofEurope,therapiddevelopmentofthecommoditymoneyeconomypromotedthedevelopmentofaccounting.Themainmark:thefirstistheuseofmonetaryvalueaccountingmeasurement;thesecondisthewidelyadoptionofdoubleentrybookkeeping,whichisthebasiccharacteristicsanddevelopmentfoundationofmodernaccounting.Atthesametime,thesubjectsofaccountinghasgraduallyformedfortheenterpriseinternalmanagementinformationsystemofmanagementaccounting.Thedevelopmentofmanagementaccountingisagreatchangeinthehistoryofthedevelopmentofaccounting.Sincethen,modernaccountinghasbeenformedthefinancialaccountingandmanagementaccounting.*

financialaccountingmanagementaccounting*3、TheaccountingprofessionandemploymentFourwaysNo.1"Workasanaccouting"No.2"Checktheaccounting"No.3"Managetheaccounting"No.4"StudytheAccounting"*①workasanaccountingWHERE？enterprise？financinginstitution？governmentdepartments？accountingagencycompany？somewhereelse？*INENTERPRISEThefinancialandaccountinCostandmanagementaccountingFinancialmanagementInternalaudit*Theworkofafinancialaccounting:Booksofthevouchersandrecords,PreparationofpublishedfinancialstatementsTheworkofamanagementaccounting:Calculatethecostandexpenses,Developandimplementabudget,AssessdepartmentperformanceTheworkofanInternalaudit:supervisetheuseofenterprises'fund,Developandsupervisetheinternalcontrolsystem,Evaluationofenterprisecapital*INFINACINGINSITUTION*MainlyBanksandotherfinancialinstitutionsandsecuritiesindustryTheaccountingjobsInbanks：Itcontainsbankaccountingandfinancialdepartmentaccounting,forexample:CredittrackingmanagementCreditassessmentLoanriskanalysisAndtheinternalauditdepartment*ADMINISTRATIVEINSTITUTIONpublicinstitution（UniversityofShanghaiforScienceandTechnology）governmentdepartments（ChineseForeignMinistry）*governmentdepartmentsandsomeinstitutionsofnottoprofitasthegoal,likeschool,hospitalandsocialwelfarecharityinstitution.MainlyintheseinstitutionsasaccountingworkandinternalauditworkTreatmentinthesedepartmentsgenerallycorrespondstothecivilservicelevel*②ChecktheaccountingPricewaterhouseCoopers:(Accountingfirm)*TheworkofanAccountingfirmAttestationservice：Authenticationserviceisatraditionalandcorebusiness,includingauditing,reviewandimplementbusinessprocedures,etc.forexample,

auditingoftheprofitforecastandaccountingstatements,interimfinancialstatementsforreview,specialpurposebusinessaudit,etc.Taxagency：hetaxagencygenerallyincludestaxreturns,taxplanning,agencyclientsincourt.Assetsappraisal：Toevaluatethetrusteetocalculateandestimatethevalueoftheassets.Accountingservice：Bookkeepingagency,preparationofaccountingstatements,handlepayroll,etc.*Managementconsultingfirmsaredeparted

fromaccountingfirm,theotherareprofessionalconsultingcompanyManagementconsultingfirmshavewideworks,theygiveadviseforthecompanyaboutorganizations,informationsystems,personnelmanagement,financialaccounting,managementefficiency,effectivenessandefficiency,etc*③ManagetheaccountingMOF

SASAC*Thegovernmentdepartments:Thenationalauditdepartment:theauditbureaus,provincesandcities,andcountiesauditauditbureauofthestatecouncil.Nationalfinancialdepartment:accountingmanagement,budgetmanagement,budgetandaudit,analysisofenterprisefinancialreport,summary,etcNationaltaxdepartment：StateAdministrationofTaxation,taxbureau,Statesupervisionandmanagementdepartments:theChinabankingregulatorycommission,securitiesregulatorycommission,insuranceregulatorycommission.Otherinstitutions：CPA,CDA,CACFO*④StudytheAccounting*EngagedinaccountingtheoryandpracticeresearchandteachingworkMostofthemstudyaccountinginhigherschoolsorspecialresearchinstitutionsThisworkneedhighprofessionalresearchcapabilities*4、ExaminationsaboutAccountingCertificateofAccountingProfessionProfessionalandtechnicalqualificationcertificateRegisteredqualificationcertificate*CertificateofAccountingProfessiononlygetthecertificatecanbeworkasanaccounting*AccountingprofessionalandtechnicalqualificationcertificatePrimary(bookkeeper,assistantaccountants),intermediate(accountants)andsenior(senioraccountant)*registeredqualificationcertificate