会计英语(西方会计学)1chapter1-anoverviewofaccounting详解.ppt

Chapter1 An overview of Accounting English Textbook for Accountants 授课教师：陈秀云 Part1: Introduction Accounting and Accounting Profession Accounting Assumptions Accounting Recognition and Measurement Principles Quality Characteristics of Accounting Information Information Users 会计与会计职业 会计假设 会计确认与计量原则 会计信息质量特征 会计信息使用者 1. Accounting and its Functions 会计与会计基本职能 Accounting is an information system necessitated by the great complexity of modern business. One of the most important functions of accounting is to accumulate and report financial information that shows an organization’s financial position and the results of its operations to its interested users. Another important function of accounting is to provide the management inside an organization with the accounting information needed in the organizations internal decision-making, which relates to planning, control, and evaluation within an organization. Ⅰ. Accounting and Accounting Profession 2. Accounting System 会计体系 3. Accounting Profession会计职业 Public accounting 公众会计（会计师事务所） CPA： Certified Public Accountant (Br：chartered accountant) Governmental accounting 政府会计 Government offices Nonprofit organizations Private accounting 公司会计 Controller: the chief accounting officer Treasurer: the head financial officer(CFO) Accounting entity Going concern Money measure/ measuring unit Accounting period 会计主体: Each business venture is a separate unit, accounted for its responsibility separately. 持续经营: The assumption is made in accounting that a business will continue indefinitely. 计量单位: Conventional accounting statements are not adjusted for changes in the value of the dollar. 会计期间: Accounting reports are related to specific time periods, typically one year. Ⅱ. Accounting Assumptions 成本原则: The cost principle means that accounting information is based on actual cost. 配比原则: Matching