Lesson1会计英语讲义

ACCOUNTINGENGLISHChenKaixinINTRODUCTIONTOTHECOURSEPLEASETHINKABOUTTHREEQUESTIONSANDDISCUSS:Whyshouldwestudythiscourse?Howcanwestudyitwell?WhatarethedifferencesbetweenaccountingEnglishandEnglish?LessonOneAccounting:AnInformationsystemLearningobjectives:Tomaster1.accounting2.financialaccounting3.managerialaccountingTernalandexternalusersNewWords,PhrasesandSpecialTermsAccounting:theartorsystemofkeepingandanalyzingfinancialrecords①会计:指财务数据的记录、分类、汇总、计量和报告。主要用于反映企业的财务状况和经营成果，以及经营过程中的控制和经营决策的制定。大中型企业的会计工作通常由主计长(controller)负责，其负责的工作范围一般包括财务会计(financialaccounting/externalaccount)、管理会计(management/managerialaccounting/internalaccounting)、数据处理(dataprocessing)、内部审计(internalaudit)、预算编制(budgeting)、税务会计(taxaccounting)和财务分析(financialanalysis)等项内容。②会计学：阐述会计理论与实务的一门学科。NewWords,PhrasesandSpecialTermsAuditing:①审计:指有系统地审查会计记录和经营效率。审查者通常是与被审核单位无利害关系的独立审计师。独立审计师将审查结果报告给股东和债权人，以保护他们在企业单位中权益不受侵害。目前，经济发达国家大多数大型企业都进行年度审计，并且已经成为常规，有不少企业按按季或按月进行审计。除上述外部审计外，企业内部亦需要进行审计，借以防止舞弊行为和提高所属业务部门的经营效率。②审计学:会计学的一个分支，以审查会计记录和经营效率作为研究对象。NewWords,PhrasesandSpecialTermsexternalaudit外部审计不是由企业内部审计师，而是由注册公共会计师进行审计。主要检查的对象是企业的年度会计报表。经过公共会计师签证的年度会计报表，才能够被社会公众所信赖。投资人和债权人需依据已审核的年度会计报表所反映的财务状况和经营成果，制定投资和信贷决策。internalaudit内部审计或称责任审计(responsibilityaudit)。指由企业内部专职审计人员所进行的审计。大中型企业通常设置内部审计部门，其主要审计内容是检查企业的内部控制制度(internalcontrolsystem)是否正常执行，会计记录是否健全和完整，以及是否存在贪污舞弊情况等。NewWords,PhrasesandSpecialTermsCostaccounting:成本会计Taxaccounting:税务会计Budgetaryaccounting:预算会计Governmentalandnot-for-profitaccounting:政府及非营利组织会计Humanresourcesaccounting:人力资源会计Environmentalaccounting:环境会计Socialaccounting：社会会计Internationalaccounting：国际会计Taxreturns:纳税申报单WhatIsAccounting?Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakers.Accountingis

aninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.Function1toaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.UsersForexampleBanksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Also,manylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.FinancialaccountingThesubdivisionoftheaccountingprocessthatproducestheseexternalreportsisreferredtoasfinancialaccounting.会计过程中形成这类对外报告的分支，称为财务会计。Externalreport对外Function2Toprovidethemanagementinsideanorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.ManagerialaccountingTheprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingisoftenreferredtoasmanagerialaccounting.NewfieldsofaccountingAuditingCostaccountingTaxaccountingBudgetaryaccountingGovernmentalandnot-for-profitaccountingIndividualsBusinessesInvestorsandCreditorsGovernmentRegulatoryAgenciesTaxingAuthoritiesNonprofitOrganizationsDECISIONMAKERSWHOUSEACCOUNTINGINFORMATIONRevision1FAThesubdivisionoftheaccountingprocessthatproducestheseexternalreportsMATheprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingRevision2OtherfieldsofaccountingAuditing,costaccounting,taxaccounting,budgetaryaccounting,governmentalandnot-for-profitaccountingUsersManagers,stockholders,banksandcreditors,governmentalagencies,investorsReadingMaterialGenerallyacceptedaccountingprinciples(GAAP):公认会计原则Accountingentity:会计主体Goingconcern:持续经营Measuringunit:计量单位Historicalcost：历史成本Objectivity:客观性ReadingMaterialAccountingentry:会计分录Financialaccountingstandardsboard:FASB财务会计准则委员会CommitteeonAccountingProcedure:CAP会计程序委员会AccountingPrinciplesBoard:APB会计原则委员会AmericanInstituteofCertifiedPublicAccountants:AICPA美国注册会计师协会ACCOUNTINGPRINCIPLESANDCONCEPTSGenerallyacceptedaccountingprinciples(GAAP)areTherulesthatgovernhowaccountantsoperateBaseduponaconceptualframeworkwrittenbytheFinancialAccountingStandardsBoard(FASB)ACCOUNTINGPRINCIPLESANDCONCEPTSTheentityconceptStatesthatanorganizationisaneconomicentitythatkeepsitsaffairsseparatefromthoseoftheowner(s)Thereliability(objective)principleStatesthataccountingrecordsandstatementsarebasedonthemostreliabledataavailableanddocumentedbyobjectiveevidenceACCOUNTINGPRINCIPLESANDCONCEPTSThecostprincipleStatesthatacquiredassetsandservicesshouldberecordedattheiractual(historical)costandshouldmaintainthathistoricalcostforaslongastheyareownedThegoing-concernconceptStatesthattheentitywillremaininoperationfortheforeseeablefutureQuestions1.Becauseofthegreatcomplexityofmodernbusiness2.stockholders,banks,investors,creditors,governmentalagencies3.1)toaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperation2)toprovidethemanagementinsi