基础会计英语Chapter 1 General Introduction to Accounting
更新时间:2022-09-30 05:10:33 阅读： 评论：0
Chapter1 GeneralIntroduction toAccounting?
Objectives
1.Tounderstandthedefinitionofaccounting;
2.Toidentifytheaccountingentityanditsbasicforms;
3.Toknowthefunctions,targets,postulatesandbasofaccounting.
Brainstorming
1.TrytosaytheaccountingtermsinEnglish.
会计 会计职能复式记账
会计假设注册会计师 个人企业
会计主体权责发生制
Brainstorming
2.Answerthefollowingquestions.
Howtodescribethedefinitionofaccounting?
Whatarethefunctionsandtargetsofaccounting?
Canyouillustratethedifferencesbetweenaccrualbasisandcashbasisofaccounting?
Introduction
Accountingaroinhistoryaftertheconceptofnumberscameintobeing,anddevelopedrapidlytosatisfypeople’sneedsforproductionandmanagement.Inmodernsociety,accounting,akindofmanagement,ispartofeconomicmanagement.Ithastwobasicfunctionsofaccountingandsupervision,andthefunctionschangeinaccordancewithitsdevelopment.
1.1 DefinitionofAccounting
Definition
Inbrief,accountingisamanagementprocessofrecording,
classifying,summarizingandinterpretingthobusiness
activitiesthatcanbeexpresdinmonetaryterms.
Apersonwhoprofessionistokeeporinspectfinancialaccountsisknownasanaccountant.
Definition
TheAmericanInstituteofCertifiedPublicAccountants
“Theartofrecording,classifying,andsummarizing
inasignificantmannerandintermsofmoney,
transactionsandeventswhichare,inpartatleast,
ofafinancialcharacter,andinterpretingtheresults
thereof.”
(AICPA)
Definition
Encyclopedia
Accountingisdefinedastheprocessofmaintaining,
auditing,andprocessingfinancialinformationfor
businesspurpos.
Accountingisalsodefinedasaninformationsystemthat
measures,process,andcommunicatesfinancialinformation
aboutanidentifiableeconomicentity.
Definition
Newwordsandexpressions
supervision[,suːpə'vɪʒn]n.监督,管理
double-entrybookkeeping复式记账
renaissance[rɪ'neɪsns]n.文艺复兴;文艺复兴时期
bankruptcy['bæŋkrʌptsi]n.破产,倒闭;彻底失败
all-round['ɔ:l'raʊnd]adj.多才多艺的;全面的;多方面的
Definition
