会计英语课堂教学延伸

1、会计英语课堂教学延伸第1页，共39页，2022年，5月20日，16点14分，星期日Study toolsAn English Chinese Dictionary of Accounting，英汉双解财会词典，外语教学与研究出版社， 英 P.H. Collin, Adrian Joliffe 编，张炜等译，2002年9月第1版第2页，共39页，2022年，5月20日，16点14分，星期日Game Introduce yourself in EnglishResponding to an introduction第3页，共39页，2022年，5月20日，16点14分，星期日Examples I

2、love shopping! My mom says, I should become a legislator ，because I bring so many bills into the house. Im a Leo. Some good traits of Leo are: broad-minded, loving, faithful. Bad traits are: bossy, patronizing. Im a typical Leo. Im faithful but patronizing. Im a person of principle. I do not comprom

3、ise. Because I dont smoke , I do not wear a T-shirt with a Marlboro logo, even if somebody gives one to me free. 第4页，共39页，2022年，5月20日，16点14分，星期日Unit 1Introduction to ACCOUNTING:第5页，共39页，2022年，5月20日，16点14分，星期日Learning ObjectivesExplain the definition of accounting;Understand the basic function of acc

4、ounting;Understand the types of accounting information;Ascertain the users of accounting information and know why they need the information;Have a general idea of the professional fields of accounting and their duties.第6页，共39页，2022年，5月20日，16点14分，星期日Definition of Accounting Accounting is a system for

5、 recording information about business transactions to provide summary statements of a companys financial position and performance to users who require such information第7页，共39页，2022年，5月20日，16点14分，星期日Different expressions about “ 企业” in English BusinessEnterpriseFirm Accounting 会计（学）Accountant 会计师Bean

6、 Counter 数豆子的人第8页，共39页，2022年，5月20日，16点14分，星期日Accounting: Information for Decision MakingThe primary objective of accounting is to provide information that is useful for making decisions.第9页，共39页，2022年，5月20日，16点14分，星期日Types of accountingFinancial AccountingManagement Accounting Tax Accounting第10页，共39

7、页，2022年，5月20日，16点14分，星期日Financial AccountingFinancial accounting information describes the financial position (财务状况), result of operation (经营成果), and cash flow (现金流) of an economic entity.Question:Who use the financial accounting information?Income tax returns 纳税申报第11页，共39页，2022年，5月20日，16点14分，星期日 Ma

8、nagement AccountingQuestion:Whats the purpose of management accounting?Bank account 银行账户Owe to 欠债第12页，共39页，2022年，5月20日，16点14分，星期日Tax AccountingPrepare 编制Confirm to/with 与相一致Question:What functions does tax accounting encompass?第13页，共39页，2022年，5月20日，16点14分，星期日Users of Accounting Information第14页，共39页，

9、2022年，5月20日，16点14分，星期日External usersInternal usersUsers of Accounting Information第15页，共39页，2022年，5月20日，16点14分，星期日Internal users of accounting informationQuestion:How to define internal users of accounting information?Who are internal users of accounting information?第16页，共39页，2022年，5月20日，16点14分，星期日In

10、ternal users of accounting informationMature = be due v.到期 Maturity n.到期Meet = pay off 偿还Inventory 存货Expense 费用Revenue 收入Earnings = profits 利润第17页，共39页，2022年，5月20日，16点14分，星期日Internal users of accounting informationQuestion:Which decisions are to be made by internal users ?第18页，共39页，2022年，5月20日，16点14

11、分，星期日External users of accounting informationQuestion:How to define external users of accounting information?Who are external users of accounting information? And who are the two primary external users of accounting information? Which decisions are to be made by external users ?第19页，共39页，2022年，5月20日

12、，16点14分，星期日Objective of External Financial ReportingQuestion: What is the objective of external financial reporting?Wholesale houses = wholesalers 批发商Debt-paying ability 偿债能力Return on investment 投资回报Return of investment 投资回收第20页，共39页，2022年，5月20日，16点14分，星期日Profession Fields of Accountingprivate accou

13、ntingpublic accounting accounting for governments and nonprofit organizations第21页，共39页，2022年，5月20日，16点14分，星期日Public AccountingCPA (Certificated Public Accountants)CPA firm普华永道(Price Waterhouse Coopers，PwC)安永(Ernst&Young，E&Y)毕马威(KPMG)德勤(Deloitte Touche Tohmatsu，DTT)安达信(Arthur Andersen)(已倒闭)ACCA (Asso

14、ciation of Chartered Certificated Accountants)AICPA (American Institute of CPA)CICPA (Chinese Institute of CPA)第22页，共39页，2022年，5月20日，16点14分，星期日Auditing 审计，审计学Internal/external auditing Auditor第23页，共39页，2022年，5月20日，16点14分，星期日Private AccountingController 总会计师，会计主管Treasurer 财务主管CFOQuestion:What are the

15、 responsibilities of accountants at the private business?第24页，共39页，2022年，5月20日，16点14分，星期日Accounting for Governments and Nonprofit Organizations第25页，共39页，2022年，5月20日，16点14分，星期日Four Types of Enterprise Service organization provides services (does something for you) rather than selling something Mercha

16、ndising business buys goods, maybe add value to them, then sells them to customers Manufacturer makes the products it sells Financial services company doesnt make tangible products and doesnt sell products made by other companies; deals in services related to money 第26页，共39页，2022年，5月20日，16点14分，星期日Th

17、ere are three types of business organizationsProprietorship(所有权） or Sole Proprietorship （独资经营）Partnership （合伙企业）Corporation第27页，共39页，2022年，5月20日，16点14分，星期日A sole proprietorship is an unincorporated business owned by one individual. Joes 第28页，共39页，2022年，5月20日，16点14分，星期日AdvantagesEasy formationLow cos

18、t of organizingtotal undivided authorityDisadvantageslimitation on size: fund raising powerUnlimited liabilitylife of entity: limited by owners choice or deathJoes 第29页，共39页，2022年，5月20日，16点14分，星期日A sole proprietorshipA sole proprietorship pays no separate business income taxes. The owner merely adds

19、 any profits or subtracts any losses from the business when determining personal taxable income.It is widely used in small retail stores, farms, service business, and professional practices in law, medicine, and accounting.第30页，共39页，2022年，5月20日，16点14分，星期日A partnership is an unincorporated （为组成社团的）bu

20、siness owned by two or more individuals voluntarily acting as partners (co-owners). Joe and Martys 第31页，共39页，2022年，5月20日，16点14分，星期日AdvantagesRaise more fund than a sole proprietorship.Additional management skills.DisadvantagesUnlimited liability.life of entity: limited by owners choice or deathJoe a

21、nd Martys 第32页，共39页，2022年，5月20日，16点14分，星期日A partnershipA partnership has two types: a general partnership and a limited partnership.In a general partnership , all partners have unlimited liability for the debts of the firm. These partners are called general partners.Limited partner has liability con

22、fined to that amount of his invest.In a limited partnership , there is at least one general partner. 第33页，共39页，2022年，5月20日，16点14分，星期日A corporation is organized under the law as a legal entity separate from its owners.Advantagesseparate legal existencelimited liability of stockholders or shareholders

23、transferability of ownership relatively easyDisadvantagesDouble taxation.Extensive governmental regulationJ & M, Inc. 第34页，共39页，2022年，5月20日，16点14分，星期日Characteristics of Enterprise第35页，共39页，2022年，5月20日，16点14分，星期日Case for DiscussionMarks and SpencerIn 1882, a Russian refugee named Michael Marks came t

24、o the North East of England. Needing work, he put a tray round his neck and started selling haberdashery in the villages around Leeds. Two years later he borrowed 5 from his friend Isaac Dewhirst to buy stock, and was able to open a stall in Leeds market. 第36页，共39页，2022年，5月20日，16点14分，星期日Case for Dis

25、cussionMarks and SpencerWithin ten years Markss success as a trader had enabled him to establish a chain of stalls in markets throughout North East England. In 1894, Marks realized that his business was getting too large for him to manage effectively on his own. He decided to form a partnership with Tom Spencer and Marks& Spencer was born. 第37页，共39页，2022年，5月20日，16点14分，星期日The business continued to thrive and grow, so in 1903 Marks and Spencer registered their partnership as a private limited company. This allowed more people to become involved with