1.Lesson one Overview of Accounting.ppt

Accounting English Liu Rong E-mail:lr10289@ Learning objectives After studying this course, you should be able to: 1. Learn the professional vocabularies and expressions of accounting English by heart. 2. Master the basic accounting theories and practices. Reference books 1．Intermediate Accounting, Donald E. Kieso等著, 机械工业出版社（英文版.原书第12版） 2007年3月 2.会计学基础，(美)莱斯利·K.布莱特纳 罗伯特·N.安东尼，清华大学出版社（英文版.第10版）2009年11月? 3.会计学(第8版)查尔斯·T·亨格瑞(Charles T.Horngren），中国人民大学出版社，2010年9月 Famous Accounting Journals The Accounting Review 《会计评论》 Accounting Horizons 《会计地平线》 Journal of Accounting Economics 《会计与经济学杂志》 Journal of Accounting Education 《会计教育杂志》 China Journal of Accounting Research 《中国会计学刊》 Famous Accounting Websites / 美国注册会计师协会的官方网站。AICPA， 即American Institute of Certified Public Accountants。 / FASB是Financial Accounting Standards Board的简称。此网站是美国财务会计准则委员会的官方网站。 .uk/ 特许公认会计师公会的官方网站。ACCA，即特许公认 会计师公会(The Association of Chartered Certified Accountants，简称ACCA)。 / Lesson One Accounting Information System Learning objectives 1.Define accounting and identify its objectives 2.Distinguish among the two main types of accounting: One function (financial accounting) Another function (managerial accounting) 3.Define GAAP and explain how they are determined New Words, Phrases and Special Terms Necessitate vt. [ni′sesiteit] 释义：使…成为必要, 需要 例句1： Accounting is an information system necessitated by the great complexity of modern business. 会计由于现代企业的巨大复杂性而成为必要的信息系统。 例句2：Your proposal necessitates borrowing money. 你的提议使借款成为必要。 Financial position 同义词：Financial Condition; Financial situation Hold→Holdings 释义：占有的财产；股票，控股，所持股份 Operation 释义1：操作, 运转, 经营 例句1：They were also given the opportunity to do some operation. 他们也有机会亲自去操作。 释义2：手术 例句2：The doctor advised an immediate operation. 医生建议马上开刀。 释义3：运算 例句3： The four operations are the basis of math. 四则运算是数学的基础。 Prospective adj. 预期的，未来的 同义词：expectant ；expe