会计英语课堂教学延伸

会计英语课堂教学延伸第1页，课件共39页，创作于2023年2月Studytools《AnEnglish–ChineseDictionaryofAccounting》，《英汉双解财会词典》，外语教学与研究出版社，[英]P.H.Collin,AdrianJoliffe编，张炜等译，2002年9月第1版第2页，课件共39页，创作于2023年2月Game

IntroduceyourselfinEnglishRespondingtoanintroduction第3页，课件共39页，创作于2023年2月ExamplesIloveshopping!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.第4页，课件共39页，创作于2023年2月Unit1IntroductiontoACCOUNTING:第5页，课件共39页，创作于2023年2月LearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Understandthetypesofaccountinginformation;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.第6页，课件共39页，创作于2023年2月DefinitionofAccounting

Accountingisasystemforrecording

informationaboutbusinesstransactionsto

providesummarystatementsofacompany'sfinancialpositionandperformance

to

userswhorequiresuchinformation第7页，课件共39页，创作于2023年2月Differentexpressionsabout“企业”inEnglishBusinessEnterpriseFirm

Accounting会计（学）Accountant会计师BeanCounter数豆子的人第8页，课件共39页，创作于2023年2月Accounting:InformationforDecisionMakingTheprimaryobjectiveofaccountingistoprovideinformationthatisusefulformakingdecisions.第9页，课件共39页，创作于2023年2月TypesofaccountingFinancialAccountingManagementAccountingTaxAccounting第10页，课件共39页，创作于2023年2月FinancialAccountingFinancialaccountinginformationdescribesthefinancialposition(财务状况),resultofoperation(经营成果),andcashflow(现金流)ofaneconomicentity.Question:Whousethefinancialaccountinginformation?Incometaxreturns纳税申报第11页，课件共39页，创作于2023年2月

ManagementAccountingQuestion:What’sthepurposeofmanagementaccounting?Bankaccount银行账户Oweto欠…债第12页，课件共39页，创作于2023年2月TaxAccountingPrepare编制Confirmto/with与…相一致Question:Whatfunctionsdoestaxaccountingencompass?第13页，课件共39页，创作于2023年2月UsersofAccountingInformation第14页，课件共39页，创作于2023年2月ExternalusersInternal

usersUsersofAccountingInformation第15页，课件共39页，创作于2023年2月InternalusersofaccountinginformationQuestion:Howtodefineinternalusersofaccountinginformation?Whoareinternalusersofaccountinginformation?第16页，课件共39页，创作于2023年2月InternalusersofaccountinginformationMature=beduev.到期Maturityn.到期Meet=payoff偿还Inventory存货Expense费用Revenue收入Earnings=profits利润第17页，课件共39页，创作于2023年2月InternalusersofaccountinginformationQuestion:Whichdecisionsaretobemadebyinternalusers?第18页，课件共39页，创作于2023年2月ExternalusersofaccountinginformationQuestion:Howtodefineexternalusersofaccountinginformation?Whoareexternalusersofaccountinginformation?Andwhoarethetwoprimaryexternalusersofaccountinginformation?Whichdecisionsaretobemadebyexternalusers?第19页，课件共39页，创作于2023年2月ObjectiveofExternalFinancialReportingQuestion:Whatistheobjectiveofexternalfinancialreporting?Wholesalehouses=wholesalers批发商Debt-payingability偿债能力Returnoninvestment投资回报Returnofinvestment投资回收第20页，课件共39页，创作于2023年2月ProfessionFields

ofAccountingprivateaccountingpublicaccounting

accountingforgovernments

andnonprofitorganizations第21页，课件共39页，创作于2023年2月PublicAccountingCPA(CertificatedPublicAccountants)CPAfirm普华永道(PriceWaterhouseCoopers，PwC)安永(Ernst&Young，E&Y)毕马威(KPMG)德勤(DeloitteToucheTohmatsu，DTT)安达信(ArthurAndersen)(已倒闭)ACCA(AssociationofCharteredCertificatedAccountants)AICPA(AmericanInstituteofCPA)CICPA(ChineseInstituteofCPA)第22页，课件共39页，创作于2023年2月Auditing审计，审计学Internal/externalauditingAuditor第23页，课件共39页，创作于2023年2月PrivateAccountingController总会计师，会计主管Treasurer财务主管CFOQuestion:Whataretheresponsibilitiesofaccountantsattheprivatebusiness?第24页，课件共39页，创作于2023年2月AccountingforGovernmentsandNonprofitOrganizations第25页，课件共39页，创作于2023年2月FourTypesofEnterprise

Serviceorganization–providesservices(doessomethingforyou)ratherthansellingsomething

Merchandisingbusiness–buysgoods,maybeaddvaluetothem,thensellsthemtocustomers

Manufacturer–makestheproductsitsells

Financialservicescompany–doesn’tmaketangibleproductsanddoesn’tsellproductsmadebyothercompanies;dealsinservicesrelatedtomoney

第26页，课件共39页，创作于2023年2月TherearethreetypesofbusinessorganizationsProprietorship(所有权）orSoleProprietorship（独资经营）Partnership（合伙企业）Corporation第27页，课件共39页，创作于2023年2月Asole

proprietorshipisanunincorporatedbusinessownedbyoneindividual.

Joe’s第28页，课件共39页，创作于2023年2月AdvantagesEasyformationLowcostoforganizingtotalundividedauthorityDisadvantageslimitationonsize:fundraising

powerUnlimitedliabilitylifeofentity:limitedbyowner’schoiceordeathJoe’s第29页，课件共39页，创作于2023年2月AsoleproprietorshipAsoleproprietorshippaysnoseparatebusinessincometaxes.Theownermerelyaddsanyprofitsorsubtractsanylossesfromthebusinesswhendeterminingpersonaltaxableincome.Itiswidelyusedinsmallretailstores,farms,servicebusiness,andprofessionalpracticesinlaw,medicine,andaccounting.第30页，课件共39页，创作于2023年2月Apartnershipisanunincorporated（为组成社团的）businessownedbytwoormoreindividualsvoluntarilyactingaspartners(co-owners).

JoeandMarty’s第31页，课件共39页，创作于2023年2月AdvantagesRaisemorefundthanasoleproprietorship.Additionalmanagementskills.DisadvantagesUnlimitedliability.lifeofentity:limitedbyowners’choiceordeathJoeandMarty’s第32页，课件共39页，创作于2023年2月ApartnershipApartnershiphastwotypes:ageneralpartnershipandalimitedpartnership.Inageneralpartnership,allpartnershaveunlimitedliabilityforthedebtsofthefirm.Thesepartnersarecalledgeneralpartners.Limitedpartnerhasliabilityconfinedtothatamountofhisinvest.Inalimitedpartnership,thereisatleastonegeneralpartner.第33页，课件共39页，创作于2023年2月Acorporationisorganizedunderthelawasalegalentityseparatefromitsowners.AdvantagesseparatelegalexistencelimitedliabilityofstockholdersorshareholderstransferabilityofownershiprelativelyeasyDisadvantagesDoubletaxation.ExtensivegovernmentalregulationJ&M,Inc.第34页，课件共39页，创作于2023年2月CharacteristicsofEnterprise第35页，课件共39页，创作于2023年2月CaseforDiscussion

MarksandSpencerIn1882,aRussianrefugeenamedMichaelMarkscametotheNorthEastofEngland.Needingwork,heputatrayroundhisneckandstartedsellinghaberdasheryinthevillagesaroundLeeds.Twoyearslaterheborrowed￡5fromhisfriendIsaacDewhirsttobuystock,andwasabletoopenastallinLeedsmarket.第36页，课件共39页，创作于2023年2月CaseforDiscussion

MarksandSpencerWithintenyearsMarks’ssuccessasatraderhadenabledhimtoestablishachainofstallsinmarketsthroughoutNorthEastEngland.In1894,Marksrealizedthathisbusinesswasgettingtoolargeforhimtomanageeffectivelyonhisown.HedecidedtoformapartnershipwithTomSpencer

–andMarks&Spencerwasborn.第37页，课件共39页，创作于2023年2月Thebusinesscontinuedtothriveandgrow,soin1903MarksandSpencerregisteredtheirpartnershipasaprivatelimitedcompany.Thisallowedmorepeopletobecomeinvolved