《实用会计英语》PPT课件

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1、书名：实用会计英语（第2版）ISBN：978-7-111-45346-8作者：郭梅出版社：机械工业出版社本书配有电子课件实用会计英语（第二版）主编：郭梅郭丽芳Unit1GeneralIntroductiontoAccountingStudyObjectiveExplainwhataccountingis.Explainthehistoryofaccounting.Identifyusersandusesofaccounting.Explaintheaccountingassumption.Understandth

2、eaccountingworkingprinciples.Doyouknowwhydoestheaccountantknowtheexactnumberofthesheep?Howdoestheshepherdknowtheaccountant’sjob?Whatisaccounting?FeatureStory§1.1OriginandDevelopmentofAccountingFunctionofaccountingAncientAccountingAccountinginModernTimesAccoun

3、tingisabasicandvitalelementineverymodernbusiness.Accountinglinksdecisionmakerswitheconomicactivitiesand(with)theresultsoftheirdecisions.Functionofaccounting4000B.C.Babylonianswerebigonrecordingthingsindetailedaccounts.AncientAccountingLucaPaciolipublishedfirs

4、ttextbookdescribingacomprehensivedouble-entrybookkeepingsystem.4000B.C.1494AncientAccountingThefirstknownEnglishbookonthescienceofaccountingwaspublished.AprofitableInstrumenttolearntoknowtheorderofthebookkeepingrecords,calledDebitandCredit.4000B.C.14941543Anc

5、ientAccountingAbookcompletetreatiseonaccountingsciencewaspublished,namedTheMerchantsMirror.4000B.C.149415431635AncientAccountingThespecializedfieldofcostaccountingemergedtomeettheneedfortheanalysisofvariouscostsandforrecordingtechniques.4000B.C.14941543163519

6、00’sAccountinginModernTimesAccountingisinanageofrapidtransition.4000B.C.1494154316351900’s2000’sAccountingismovingawayfromitstraditionalproceduralbasetowardsarolewhichemphasizesitssocialimportance.AccountinginModernTimes1.SoleProprietorshipEnterprises2.Genera

7、lPartnershipEnterprises3.LimitedLiabilityPartnershipEnterprises4.CorporationLimitedAccountingEntity§1.2AccountingEntityOwnedbyonepersonSimpletoestablishOwnercontrolledTaxadvantagesSoleProprietorshipEnterprisesOwnedbymorethanonepersonSimpletoestablishSharedcon

8、trolBroaderskillsandresourcesTaxadvantagesGeneralPartnershipEnterprisesLimitedLiabilityPartnershipEnterprisesOnlyforcertainoccupationsLimitedliabilityforpartnershipdebtsandobligationsAlso