《会计英语培训》ppt课件

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1、CourseTitleAnintroductiontoaccountingTheLecturer&Producer:ElinaZhang7/24/2021LearningobjectivesUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnd

2、erstandaccountinganditsenvironment7/24/2021Maincontents1.1accountingisaninformationsystem1.2formsoforganization1.3theframework(结构、体制）forthepreparationandpresentationoffinancialstatements1.4understandingoffinancialstatements1.5accountinganditsprofession1.6accou

3、ntingelementsandusingtheaccountingequation1.7ethics（伦理、规范）inaccounting7/24/20211.1accountingisaninformationsystemAccountingThesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakersBookkeeping记帐、簿记Thepar

4、tofaccountingthatrecordstransactionsandeventsUsersofaccountinginformationInvestorsandcreditors,government,laborunions,andgeneralpublicAccountinginformation7/24/20211.2formsoforganizationSoleproprietorship（独资企业）OwnedbyoneindividualNotalegalentity,unlimitedliabi

5、lityPartnership（合伙企业）DifferfromasoleproprietorshipinthatinhasmorethanoneownerCorporation（公司）Incorporatedunderlocallawasaseparateentity（单独实体）Limitedliability,sharesorstick7/24/20211.3theframeworkforthepreparationandpresentationoffinancialstatementsTheneedforaha

6、rmonization（调和、融合）ofaccountingstandardsDifferentcountrieshavedifferentaccountingmodelsInternationalaccountingstandardcommittee(经：IASC)Internationalaccountingstandardboard(美：IASB)7/24/2021FrameworkforthepreparationandpresentationoffinancialstatementsObjectiveso

7、ffinancialstatementsandunderlyingassumptions（会计基本假设）QualitativecharacteristicsoffinancialstatementsElementsoffinancialstatementsConcepts(概念）ofcapitalandcapitalmaintenance7/24/2021Someimportantprinciples(1)distinguishmentbetweencapitalexpenditureandrevenueexpen

8、ditureprincipleObjectivityprincipleCostprinciplerelevanceprinciplesubstanceoverformprinciple.comparabilityprinciple7/24/2021Someimportantprinciples(2)timelinessprincipleMatchingpri