Lesson1會計英語講義

ACCOUNTINGENGLISHChenKaixinINTRODUCTIONTOTHECOURSEPLEASETHINKABOUTTHREEQUESTIONSANDDISCUSS:Whyshouldwestudythiscourse?Howcanwestudyitwell?WhatarethedifferencesbetweenaccountingEnglishandEnglish?LessonOneAccounting:AnInformationsystemLearningobjectives:Tomaster1.accounting2.financialaccounting3.managerialaccountingTernalandexternalusersNewWords,PhrasesandSpecialTermsAccounting:theartorsystemofkeepingandanalyzingfinancialrecords①會計:指財務(wù)數(shù)據(jù)的記錄、分類、匯總、計量和報告。主要用于反映企業(yè)的財務(wù)狀況和經(jīng)營成果，以及經(jīng)營過程中的控制和經(jīng)營決策的制定。大中型企業(yè)的會計工作通常由主計長(controller)負(fù)責(zé)，其負(fù)責(zé)的工作范圍一般包括財務(wù)會計(financialaccounting/externalaccount)、管理會計(management/managerialaccounting/internalaccounting)、數(shù)據(jù)處理(dataprocessing)、內(nèi)部審計(internalaudit)、預(yù)算編制(budgeting)、稅務(wù)會計(taxaccounting)和財務(wù)分析(financialanalysis)等項內(nèi)容。②會計學(xué)：闡述會計理論與實務(wù)的一門學(xué)科。NewWords,PhrasesandSpecialTermsAuditing:①審計:指有系統(tǒng)地審查會計記錄和經(jīng)營效率。審查者通常是與被審核單位無利害關(guān)系的獨立審計師。獨立審計師將審查結(jié)果報告給股東和債權(quán)人，以保護(hù)他們在企業(yè)單位中權(quán)益不受侵害。目前，經(jīng)濟(jì)發(fā)達(dá)國家大多數(shù)大型企業(yè)都進(jìn)行年度審計，并且已經(jīng)成為常規(guī)，有不少企業(yè)按按季或按月進(jìn)行審計。除上述外部審計外，企業(yè)內(nèi)部亦需要進(jìn)行審計，借以防止舞弊行為和提高所屬業(yè)務(wù)部門的經(jīng)營效率。②審計學(xué):會計學(xué)的一個分支，以審查會計記錄和經(jīng)營效率作為研究對象。NewWords,PhrasesandSpecialTermsexternalaudit外部審計不是由企業(yè)內(nèi)部審計師，而是由注冊公共會計師進(jìn)行審計。主要檢查的對象是企業(yè)的年度會計報表。經(jīng)過公共會計師簽證的年度會計報表，才能夠被社會公眾所信賴。投資人和債權(quán)人需依據(jù)已審核的年度會計報表所反映的財務(wù)狀況和經(jīng)營成果，制定投資和信貸決策。internalaudit內(nèi)部審計或稱責(zé)任審計(responsibilityaudit)。指由企業(yè)內(nèi)部專職審計人員所進(jìn)行的審計。大中型企業(yè)通常設(shè)置內(nèi)部審計部門，其主要審計內(nèi)容是檢查企業(yè)的內(nèi)部控制制度(internalcontrolsystem)是否正常執(zhí)行，會計記錄是否健全和完整，以及是否存在貪污舞弊情況等。NewWords,PhrasesandSpecialTermsCostaccounting:成本會計Taxaccounting:稅務(wù)會計Budgetaryaccounting:預(yù)算會計Governmentalandnot-for-profitaccounting:政府及非營利組織會計Humanresourcesaccounting:人力資源會計Environmentalaccounting:環(huán)境會計Socialaccounting：社會會計Internationalaccounting：國際會計Taxreturns:納稅申報單WhatIsAccounting?Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakers.Accountingis

aninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.Function1toaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.UsersForexampleBanksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Also,manylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.FinancialaccountingThesubdivisionoftheaccountingprocessthatproducestheseexternalreportsisreferredtoasfinancialaccounting.會計過程中形成這類對外報告的分支，稱為財務(wù)會計。Externalreport對外Function2Toprovidethemanagementinsideanorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.ManagerialaccountingTheprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingisoftenreferredtoasmanagerialaccounting.NewfieldsofaccountingAuditingCostaccountingTaxaccountingBudgetaryaccountingGovernmentalandnot-for-profitaccountingIndividualsBusinessesInvestorsandCreditorsGovernmentRegulatoryAgenciesTaxingAuthoritiesNonprofitOrganizationsDECISIONMAKERSWHOUSEACCOUNTINGINFORMATIONRevision1FAThesubdivisionoftheaccountingprocessthatproducestheseexternalreportsMATheprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingRevision2OtherfieldsofaccountingAuditing,costaccounting,taxaccounting,budgetaryaccounting,governmentalandnot-for-profitaccountingUsersManagers,stockholders,banksandcreditors,governmentalagencies,investorsReadingMaterialGenerallyacceptedaccountingprinciples(GAAP):公認(rèn)會計原則Accountingentity:會計主體Goingconcern:持續(xù)經(jīng)營Measuringunit:計量單位Historicalcost：歷史成本Objectivity:客觀性ReadingMaterialAccountingentry:會計分錄Financialaccountingstandardsboard:FASB財務(wù)會計準(zhǔn)則委員會CommitteeonAccountingProcedure:CAP會計程序委員會AccountingPrinciplesBoard:APB會計原則委員會AmericanInstituteofCertifiedPublicAccountants:AICPA美國注冊會計師協(xié)會ACCOUNTINGPRINCIPLESANDCONCEPTSGenerallyacceptedaccountingprinciples(GAAP)areTherulesthatgovernhowaccountantsoperateBaseduponaconceptualframeworkwrittenbytheFinancialAccountingStandardsBoard(FASB)ACCOUNTINGPRINCIPLESANDCONCEPTSTheentityconceptStatesthatanorganizationisaneconomicentitythatkeepsitsaffairsseparatefromthoseoftheowner(s)Thereliability(objective)principleStatesthataccountingrecordsandstatementsarebasedonthemostreliabledataavailableanddocumentedbyobjectiveevidenceACCOUNTINGPRINCIPLESANDCONCEPTSThecostprincipleStatesthatacquiredassetsandservicesshouldberecordedattheiractual(historical)costandshouldmaintainthathistoricalcostforaslongastheyareownedThegoing-concernconceptStatesthattheentitywillremaininoperationfortheforeseeablefutureQuestions1.Becauseofthegreatcomplexityofmodernbusiness2.stockholders,banks,investors,creditors,governmentalagencies3.1)toaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperation2)toprovidethemanagementinsi