会计英语教案.doc

《会计英语》 教案 Unit 1 ACCOUNTING: A GENERAL INTRODUCTION Learning Objectives: After studying this unit, you should be able to : 1. Understand the functions of accounting 2. Understand the development of accounting 3. Define accounting 4. Identify the divisions of accountant’s work 5. Understand the accounting assumptions and principle I. Accounting is an Information System（会计是一项信息系统） Accounting is an information system necessitated by the great complexity of modern business. Provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization. II. The Development of Accounting（会计的发展） Bookkeeping is the preservation of a systematic, quantitative record of an activity. Bookkeeping systems can be very primitive. Distinction between bookkeeping and accounting The accountant sets up a bookkeeping system and interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books. III. The Definition of Accounting（会计的定义） Accounting is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as its main criterion . IV. Divisions of Accounting Profession（会计职业分类） 1. Public accounting（公共会计） 2. Private accounting （私人会计） 3. Government and nonprofit accounting（政府和非盈利会计） Public accounting Public accountant who are similar to doctors or lawyers can offer their accounting service to the public on a fee basis. Private accounting The accountants in a private business, large or small, must record transaction and prepare periodic financial statements from accounting records. Government and nonprofit accounting Many accountants work in government offices or for nonprofit organizations. These two areas are often joined together under the term governmental accounting and nonprofit accounting. V. Generally Accept