会计专业英语全套完整教学课件.pptx

会计英语;1.1 Accounting and Accounting Profession Accounting is an information system designed to identify, record, and reflect economic activities and events about an enterprise with monetary unit as its main criterion. The primary objective of accounting is to provide useful information to decision makers. ;Ethic is an ideological standard by which one’s conducts are judged as right or wrong, honest or dishonest, and fair or not fair. When analyzing economic activities involving ethics, it is helpful for accountants to follow the following three steps. recognize the ethical situation and the involved ethical issues. identify and analyze the principal elements in the ethical situation in order to figure out who or which group may be harmed by or benefited from this situation, and which party should take the responsibility and obligation. identify the alternatives, and to assess the impact of each alternative to its stakeholders. ;The accounting function refers to the objective functions of the accounting during operation and management. Calculation function By using the monetary form and certain methods or procedures, accounting records the economic activities, and then makes the necessary calculation, sorting, processing, and summarizing so as to put data into a series of information that could reflect accounting objects, and summarize producing and operating activities and their results. Supervision function to examine the authenticity, legality, and rationality of economic businesses of a specific accounting subject when the accounting personnel carry out the calculation function. Just as calculation function, it is one of the basic functions of accounting, and is also an important component of Chinese economic supervision system. In addition prediction, decision making, analysis, and so on. ;Internal users Internal users of accounting information are the users who are inside an enterprise and plan, organize, manage its business Such as board of directors,