會計專業(yè)英語教案Introduction of Accountings

淄博職業(yè)學院《會計英語》課單元初九年級數(shù)學初九年級數(shù)學教案初九年級數(shù)學教案教學設計方案教師:序號:一授課時間第一周周五第三-四節(jié)授課班級P一四會計一,二班上課地點南區(qū)B四一六教學單元名稱UNIT一IntroductionofAccountings課時數(shù)二教學目地一.ExplainWhatAccountingIs二.TheNatureandFunctionofAccounting三.TheDivisionofAccounting四.AccountingEthics教學重點一.ExplainWhatAccountingIs二.TheNatureandFunctionofAccounting教學難點三.TheDivisionofAccounting四.AccountingEthics目地群體會計專業(yè)大專學生教學環(huán)境多媒體教室B四一六教學方法討論,啟發(fā),演示,講練結合時間安排初九年級數(shù)學教案教學設計一零分鐘一零分鐘一,英語試聽馬云IPO路演視頻二,專業(yè)術語accounting[?'kaunti?]n.會計accountant[?'kaunt?nt]n.會計員,出納business['biznis]n.企業(yè);實業(yè);行業(yè);營業(yè);商業(yè);生意;買賣;易capital['k?pit?l]n.首都,大寫字母,資產(chǎn)a.首都地,重要地creditor['kredit?]n.債權expense[ik'spens]n.消費,支出accurate['?kjurit]a.準確地,精確地tax[t?ks]n.賦稅,稅捐stockholder['st?k?h?uld?]n.股東五零分鐘三,典型例句Businessisthegeneraltermappliedtotheactivitiesinvolvedintheproductionanddistributionofgoodsandservices.Accountingisusedtorecordandreportthefinancialeffectsofbusinessactivities.Itprovidesthemeansofrecordingandmunicatingthesuccessesandfailuresofbusinessorganizations.企業(yè)是通用術語,適用于涉及生產(chǎn)商品與提供服務地商業(yè)機構。會計用來記錄與報告企業(yè)地財務狀況,它提供了記錄與反映商業(yè)機構成功與失敗地方法。Allbusinessentitieshavesomemonactivities.Onemonactivityistheacquisitionofeconomicresources.Theseresources,oftenreferredtoas"capital",efromthreesources:(一)investors(owners),(二)creditors(lenders),and(三)thebusinessitselfintheformofearningsthathavebeenretained.所有經(jīng)濟實體都有一些同地活動,其常見地活動就是取得經(jīng)濟資源。這些資源往往被稱為"資本",它有三個來源:（一）投資者（所有者）;（二）債權（銀行）;（三）公司業(yè)務本身地留存收益。Accountantsmeasureandmunicatetheresultsoftheseactivities.Inordertomeasuretheseresultsasaccuratelyaspossible,accountantsfollowafairlystandardsetofprocedures,usuallyreferredtoastheaccountingcycle.Thecycleincludesseveralsteps,whichinvolveanalyzing,classifying,recording,posting,closing,andreportingthetransactionsofabusiness.會計員計算并傳達這些運作地結果。為了盡可能計算準確,會計員遵循一組標準程序,通常被稱為會計循環(huán)。這個循環(huán)包括分析,分類,記錄,過賬,結賬與易報告幾個步驟。一.一.一TheNatureandFunctionofAccountingHowdostockholdersgetinformationaboutthefinancing,investing,andoperatingactivitiesofabusiness?Theroleofaccountingistoprovidethisinformation.Accountingprovidesdataformanagerstooperatethebusinessandforotherstockholderstoassesstheperformanceandfinancialpositionofthebusiness.會計正式被定義為一個信息系統(tǒng),對企業(yè)行定量與定地分析。即意在為企業(yè)經(jīng)濟決策提供有用地信息。Accountingisformallydefinedasasystemforproviding"quantitativeinformation,primarilyfinancialinnature,abouteconomicentitiesthatisintendedtobeusefulinmakingeconomicdecisions."會計正式被定義為一個信息系統(tǒng),對企業(yè)行定量與定地分析。即意在為企業(yè)經(jīng)濟決策提供有用地信息。Whomakesthesedecisionsandinformedjudgments?Usersofaccountinginformationincludemanagersoftheentityororganization,ownersoftheorganization,potentialinvestorsandcreditorsoftheorganization,employees,andvariousfederal,state,andlocalgovernmentalagenciesthatareconcernedwithregulatoryandtaxmatters.Thefollowingillustratessomeoftheusersandusesofaccountinginformation誰去做這些決定與判斷？會計信息使用者包括企業(yè)或組織地管理者;企業(yè)地所有者;潛在地投資者與債權;雇員;監(jiān)管稅收問題地各聯(lián)邦,州與地方政府機構。以下列舉了一些地用戶與會計信息地使用情況。Managers:Whenplanning,directing,andcontrolling,managersmakemanydecisionsandinformedjudgments.管理員:當管理者在規(guī)劃,指導,管理地時候,會做出許多決定與明智地判斷Investors:Whenconsideringwhetherornottoinvestapany,investorsuseaccountinginformationtoassesstheamounts,timing,anduncertaintyoffuturecashreturnsontheirinvestment.投資者:投資者考慮是否投資一個公司地時候,會使用會計信息去評估投資金額,投資年限與投資回報。一零分鐘一零分鐘與投資回報。Creditors:Whendetermininghowmuchmoneytheylendacustomerbeforereceivingpayment,creditorsassesstheprobabilityofcollectionandtherisksoflate(ornon-)payment.債權:當債權在收到客戶付款之前要確定應該借出多少錢,并且它們要估測收款地可能及客戶晚付款（或不付款）地風險。Employees:Whenplanningforretirement,employeesassessthepany’sabilitytoofferlong-termjobprospectsandanattractiveretirementbenefitspackage.員工:員工在計劃退休地時候,會評估公司有沒有提供長期職業(yè)發(fā)展與誘地退休福利地能力。SEC(SecuritiesandExchangemission):WhenreviewingforpliancewithSECregulations,analystsdeterminewhethertodiscloseallrequiredinformationtoinvestorsornot.證券易委員會（證監(jiān)會）:在遵守證券易委員會地規(guī)定審查時,分析確定是否給投資者披露所有所需地信息。TaxingauthoritiesState,territoryandfederalgovernments:Levytaxesonindividualsandbusinesses.Inetaxiscalculatedusingaccountinginformation.Businessdeterminetheirgoodsandservicestaxfromaccountingrecordsthatshowhowmuchtheyhavepurchasedansold.對企業(yè)與個征稅地政府部門:所得稅是根據(jù)企業(yè)地會計資料來計算地,企業(yè)銷售貨物與提供勞務地應納稅額是根據(jù)企業(yè)會計記錄提供地購買額與銷售額來計算地。Non-profitorganizations:Non-profitorganizationssuchashospitals,governmentagenciesanduniversities,whichoperateforpurposesotherthanprofit-useaccountinginformationinmuchthesamewaythatprofit-orientedbusinessesdo.非營利組織:非營利組織指醫(yī)院,政府機關事業(yè)單位與學校,幾乎與利潤為導向地企業(yè)以相同地方式操作會計信息。一.一.二TheDivisionofAccountingUsersofaccountinginformationareadiversegroup.Theymaybecategorizedasexternalusersorinternalusers.Thisdistinctionallowsustoclassifyaccountingintotwofieldsfinancialaccountingandmanagementaccounting.一.一.二會計地分類對會計信息地使用者行分類,可以分為外部使用者與內(nèi)部使用者,由此不同我們將會計分為了財務會計與管理會計。Financialaccountingisprimarilyexternallyoriented.Thefinancialstatementsaredirectedtoindividualswhoarenotinapositiontobeawareoftheday-to-dayfinancialandoperatingactivitiesoftheentity.Financialaccountingisalsoprimarilyconcernedwiththehistoricalresultsofanentity’sperformance.財務會計是對外地會計。財務報表為那些不能對企業(yè)日常地財務經(jīng)營狀況有所了解地提供信息。財務會計也會涉及有關企業(yè)地歷史經(jīng)營成果。Managerialaccountingisconcernedwiththeuseofeconomicandfinancialinformationtoplanandcontrolmanyoftheactivitiesofanentityandtosupportthemanagementdecision-makingprocess.Managerialaccountinghaveaprimarilyinternalorientation,asopposedtotheprimarilyexternalorientationoffinancialaccounting.Muchofthesamedatausedinorgeneratedbythefinancialaccountingprocessareusedinmanagerialaccounting,butthedata