《會計英語》課堂教學延伸

《會計英語》課堂教學延伸

AccountingEnglishWhydoyoutakethecourseofAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?Studytools《AnEnglish–ChineseDictionaryofAccounting》，《英漢雙解財會詞典》，外語教學與研究出版社，[英]P.H.Collin,AdrianJoliffe編，張煒等譯，2002年9月第1版Game

IntroduceyourselfinEnglishRespondingtoanintroductionExlesIloveshopping!Mymomsays,Ishouldbecomealegislator，becauseIbringsomanybillsintothehouse.I’maLeo.SomegoodtraitsofLeoare:broad-minded,loving,faithful.Badtraitsare:bossy,patronizing.I’matypicalLeo.I’mfaithfulbutpatronizing.

I’mapersonofprinciple.Idonotcompromise.BecauseIdon’tsmoke,IdonotwearaT-shirtwithaMarlborologo,evenifsomebodygivesonetomefree.Unit1IntroductiontoACCOUNTING:LearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Understandthetypesofaccountinginformation;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.DefinitionofAccounting

Accountingisasystemforrecording

informationaboutbusinesstransactionstoprovidesummarystatementsofacompany'sfinancialpositionandperformancetouserswhorequiresuchinformationDifferentexpressionsabout“企業(yè)”inEnglishBusinessEnterpriseFirm

Accounting會計（學）Accountant會計師BeanCounter數(shù)豆子的人Accounting:InformationforDecisionMakingTheprimaryobjectiveofaccountingistoprovideinformationthatisusefulformakingdecisions.TypesofaccountingFinancialAccountingManagementAccountingTaxAccountingFinancialAccountingFinancialaccountinginformationdescribesthefinancialposition(財務狀況),resultofoperation(經(jīng)營成果),andcashflow(現(xiàn)金流)ofaneconomicentity.Question:Whousethefinancialaccountinginformation?Incometaxreturns納稅申報ManagementAccountingQuestion:What’sthepurposeofmanagementaccounting?Bankaccount銀行賬戶Oweto欠…債TaxAccountingPrepare編制Confirmto/with與…相一致Question:Whatfunctionsdoestaxaccountingencompass?UsersofAccountingInformationExternalusersInternal

usersUsersofAccountingInformationInternalusersofaccountinginformationQuestion:Howtodefineinternalusersofaccountinginformation?Whoareinternalusersofaccountinginformation?InternalusersofaccountinginformationMature=beduev.到期Maturityn.到期Meet=payoff償還Inventory存貨Expense費用Revenue收入Earnings=profits利潤InternalusersofaccountinginformationQuestion:Whichdecisionsaretobemadebyinternalusers?ExternalusersofaccountinginformationQuestion:Howtodefineexternalusersofaccountinginformation?Whoareexternalusersofaccountinginformation?Andwhoarethetwoprimaryexternalusersofaccountinginformation?Whichdecisionsaretobemadebyexternalusers?ObjectiveofExternalFinancialReportingQuestion:Whatistheobjectiveofexternalfinancialreporting?Wholesalehouses=wholesalers批發(fā)商Debt-payingability償債能力Returnoninvestment投資回報Returnofinvestment投資回收ProfessionFields

ofAccountingprivateaccountingpublicaccounting

accountingforgovernments

andnonprofitorganizationsPublicAccountingCPA(CertificatedPublicAccountants)CPAfirm普華永道(PriceWaterhouseCoopers，PwC)安永(Ernst&Young，E&Y)畢馬威(KPMG)德勤(DeloitteToucheTohmatsu，DTT)安達信(ArthurAndersen)(已倒閉)ACCA(AssociationofCharteredCertificatedAccountants)AICPA(AmericanInstituteofCPA)CICPA(ChineseInstituteofCPA)Auditing審計，審計學Internal/externalauditingAuditorPrivateAccountingController總會計師，會計主管Treasurer財務主管CFOQuestion:Whataretheresponsibilitiesofaccountantsattheprivatebusiness?AccountingforGovernmentsandNonprofitOrganizationsFourTypesofEnterprise

Serviceorganization–providesservices(doessomethingforyou)ratherthansellingsomethingMerchandisingbusiness–buysgoods,maybeaddvaluetothem,thensellsthemtocustomersManufacturer–makestheproductsitsellsFinancialservicescompany–doesn’tmaketangibleproductsanddoesn’tsellproductsmadebyothercompanies;dealsinservicesrelatedtomoneyTherearethreetypesofbusinessorganizationsProprietorship(所有權）orSoleProprietorship

（獨資經(jīng)營）Partnership（合伙企業(yè)）CorporationAsole

proprietorshipisanunincorporatedbusinessownedbyoneindividual.

Joe’sAdvantagesEasyformationLowcostoforganizingtotalundividedauthorityDisadvantageslimitationonsize:fundraising

powerUnlimitedliabilitylifeofentity:limitedbyowner’schoiceordeathJoe’sAsoleproprietorshipAsoleproprietorshippaysnoseparatebusinessincometaxes.Theownermerelyaddsanyprofitsorsubtractsanylossesfromthebusinesswhendeterminingpersonaltaxableincome.Itiswidelyusedinsmallretailstores,farms,servicebusiness,andprofessionalpracticesinlaw,medicine,andaccounting.Apartnershipisanunincorporated（為組成社團的）businessownedbytwoormoreindividualsvoluntarilyactingaspartners(co-owners).

JoeandMarty’sAdvantagesRaisemorefundthanasoleproprietorship.Additionalmanagementskills.DisadvantagesUnlimitedliability.lifeofentity:limitedbyowners’choiceordeathJoeandMarty’sApartnershipApartnershiphastwotypes:ageneralpartnershipandalimitedpartnership.Inageneralpartnership,allpartnershaveunlimitedliabilityforthedebtsofthefirm.Thesepartnersarecalledgeneralpartners.Limitedpartnerhasliabilityconfinedtothatamountofhisinvest.Inalimitedpartnership,thereisatleastonegeneralpartner.Acorporationisorganizedunderthelawasalegalentityseparatefromitsowners.AdvantagesseparatelegalexistencelimitedliabilityofstockholdersorshareholderstransferabilityofownershiprelativelyeasyDisadvantagesDoubletaxation.ExtensivegovernmentalregulationJ&M,Inc.CharacteristicsofEnterpriseCaseforDiscussion

MarksandSpencerIn1882,aRussianrefugeenamedMichaelMarkscametotheNorthEastofEngland.Needingwork,heputatrayroundhisneckandstartedsellinghaberdasheryinthevillagesaroundLeeds.Twoyearslaterheborrowed￡5fromhisfriendIsaacDewhirsttobuystock,andwasabletoopenastallinLeedsmarket.CaseforDiscussion

MarksandSpencerWithintenyearsMarks’ssuccessasatraderhadenabledhimtoestablishachainofstallsinmarketsthroughoutNorthEastEngland.In1894,Marksrealizedthathisbusinesswasgettingtoolargeforhimtomanageeffectivelyonhisown.HedecidedtoformapartnershipwithTomSpencer

–andMarks&Spencerwasborn.Thebusinesscontinuedtothriveandgrow,soin1903MarksandSpencerregisteredtheirpartnershipasaprivatelimitedcompany.Thisallowedmorepeopletobecomeinvolvedwithmanagingthegrowingcompanyandincreaseitsfinancesbybuyingsharesinthecompany.OneshareholderwasIsraelSieff,whobecamechairmanofthecompanyin1917.SieffcanbecreditedwithshapingthefutureofMarks&Spencer.By1926,Marks&Spencerhadopened125stores.Inordertocontinueitssuccessfuldevelopmentthecompanyf