,实用会计英语 Practical Accounting English,Unit 01 The World of Accounting,Goals 学习目标,1. Have general knowledge of accounting and its environment, including types of business and role of accounting in the business; users and their specific needs of accounting information; accounting profession, professional accounting bodies and accounting regulatory system. 2. Get familiar with accounting conceptual framework. 3. Get familiar with accounting elements and accounting equation. 4. Master the skill of double entry bookkeeping.,1-1,Guidance 学习指导,会计的产生与发展同人们管理经济、讲求经济效益有着紧密的联系，随着生产力水平的不断发展、管理水平的提高及人类对经济效益的更高追求，相应地会对会计提出新的要求。由于各国的生产技术、生产关系、经济体制和上层建筑等的不同，各国的会计也有差异。但随着国际筹资、投资活动与跨国经营活动的增长，为尽可能消除各国会计处理上的差异，各国会计处理趋向某种程度的国际协调，即要求会计成为“国际商业语言”。,1-2,Contents,【Unit 01】,2,1,3,4,The World of Accounting,01,1-3,LESSON1 ACCOUNTING AND ITS ENVIRONMENT,GOAL 学习目标 Have general knowledge of different types of business and role of accounting in the business Have general knowledge of the users of accounting information and their specific information needs Have general knowledge of accounting profession, important professional accounting bodies and accounting regulatory system,1-4,A. Look at the pictures and match them with the correct words in the box.,customer investor supplier the public lenders employee government management competitor labor union manufacturing merchandising service,MODULE 1 学以致用,1-5,MODULE 2 手不释卷,1. Nature of business 1.1 Types of business entity A business can be organized in three different ways: manufacturing, merchandising and service business, as shown in Exhibit 1-1.。,1. 企业的性质 1.1企业的三种类型：制造业、商业和服务企业。,A. Reading material,1-6,MODULE 2 手不释卷,A manufacturing business converts materials into finished products through the use of machinery and labor. A merchandising business must first purchase merchandises from other businesses (such as manufacturers or distributors) and then sell them to customers. A service business provides services rather than products to customers. 1.2 Forms of business Three different forms of businesses are proprietorship (or sole trader), partnership and corporation, as shown in Exhibit 1-2.,制造企业通过机器和工人将材料转转换成产成品。 商业企业必须先从其他企业(如，制造商或分销商)采购商品，并将这些商品销售给客户。 服务业企业向客户提供服务而不是提供产品。 1.2 企业的三种组织形式：独营、合伙和公司形式。,1-7,MODULE 2 手不释卷,A proprietorship is owned and managed by one person, althogh there might be any number of employees. A proprietorship is fully and personally liable for any losses that the business might make. A partnership is a business owned jointly by a number of partners. The partners are jointly liable for any losses that the business might make. A company is owned by shareholders. Most companies are limited liability companies. For a limited liability company, the shareholders will not be personally liable for any losses the company incurs. The liability is limited to the nominal value of the shares they they own. This limited liability is achieved by treating the company as a completely separate legal entity.,个体独营企业由一人所有和管理，虽然可能拥有不同数量的员工。企业的所有损失将全部由个体独营者个人承担。 合伙企业有一些合伙人共同所有。企业的所有损失将由合伙人共同承担。 企业由股东所有。大部分的企业是有限责任公司。有限责任公司的股东无需个人承担企业的损失。他们的损失只局限于他们所拥有的股票的名义价值。有限责任是通过将企业看做与股东完全独立的法律主体而实现的。,1-8,MODULE 2 手不释卷,1.3 Types of business activities Three different types of business activities are: financing activities, investing activities and operating activities, as shown in Exhibit 1-3. Financing activities involve obtaining funds to begin and operate a business. After funds are financed, a business must use investing activities to obtain the necessary resources to start and operate the business. Once resources have been acquired, a business uses the resources to implement its operating activities.,1.3 企业的三种活动类型：筹资活动、投资活动和经营活动。 筹资活动包括获取兴建和经营企业的资金。当企业筹集到资金后，通过投资活动获得启动和经营企业的必要物资。获得物资后，企业将运用物资实施其经营活动。,1-9,MODULE 2 手不释卷,2. Objectives of Accounting The objectives of accounting, are shown in Exhibit 1-4: recording the business transactions; summarizing the business transactions for a period in order to provide information about the company in the forms of financial statements, such as balance sheet, income statement, cash flow statement etc (see Exhibit 1-5 which briefly shows the information in each of the financial statements); supporting decision making.,2. 会计的目标 根据Exhibit 1-4，会计的目标包括：记录商业交易；以财务报表的形式归纳商业交易的信息，如资产负债表，利润表，现金流量表等；支持决策。,1-10,MODULE 2 手不释卷,1-11,MODULE 2 手不释卷,3. Users of accounting information In general, users of accounting information are divided into two major categories: internal information users and external information users. As it is illustrated in Exhibit 1-6, financial accounting is concerned with the production of financial statements for external users. Management (or managerial) accounting provides much more detailed and up-to dated information for the management.,3. 会计信息使用者 会计信息使用者一般可分为两种：内部信息使用者和外部信息使用者。 如Exhibit 1-6所示，财务会计为外部的信息使用者提供财务报表；管理会计为管理层提供实时更新的详细信息。,1-12,MODULE 2 手不释卷,4. Types of accounting (shown in Exhi