ACCOUNTINGENGLISHChenKaixinINTRODUCTIONTOTHECOURSEPLEASETHINKABOUTTHREEQUESTIONSANDDISCUSS:Whyshouldwestudythiscourse?Howcanwestudyitwell?WhatarethedifferencesbetweenaccountingEnglishandEnglish?LessonOneAccounting:AnInformationsystemLearningobjectives:Tomaster1.accounting2.financialaccounting3.managerialaccountingTernalandexternalusersNewWords,PhrasesandSpecialTermsAccounting:theartorsystemofkeepingandanalyzingfinancialrecords①會計:指財務數據的記錄、分類、匯總、計量和報告。主要用于反映企業的財務狀況和經營成果，以及經營過程中的控制和經營決策的制定。大中型企業的會計工作通常由主計長(controller)負責，其負責的工作范圍一般包括財務會計(financialaccounting/externalaccount)、管理會計(management/managerialaccounting/internalaccounting)、數據處理(dataprocessing)、內部審計(internalaudit)、預算編制(budgeting)、稅務會計(taxaccounting)和財務分析(financialanalysis)等項內容。②會計學：闡述會計理論與實務的一門學科。NewWords,PhrasesandSpecialTermsAuditing:①審計:指有系統地審查會計記錄和經營效率。審查者通常是與被審核單位無利害關系的獨立審計師。獨立審計師將審查結果報告給股東和債權人，以保護他們在企業單位中權益不受侵害。目前，經濟發達國家大多數大型企業都進行年度審計，并且已經成為常規，有不少企業按按季或按月進行審計。除上述外部審計外，企業內部亦需要進行審計，借以防止舞弊行為和提高所屬業務部門的經營效率。②審計學:會計學的一個分支，以審查會計記錄和經營效率作為研究對象。NewWords,PhrasesandSpecialTermsexternalaudit外部審計不是由企業內部審計師，而是由注冊公共會計師進行審計。主要檢查的對象是企業的年度會計報表。經過公共會計師簽證的年度會計報表，才能夠被社會公眾所信賴。投資人和債權人需依據已審核的年度會計報表所反映的財務狀況和經營成果，制定投資和信貸決策。internalaudit內部審計或稱責任審計(responsibilityaudit)。指由企業內部專職審計人員所進行的審計。大中型企業通常設置內部審計部門，其主要審計內容是檢查企業的內部控制制度(internalcontrolsystem)是否正常執行，會計記錄是否健全和完整，以及是否存在貪污舞弊情況等。NewWords,PhrasesandSpecialTermsCostaccounting:成本會計Taxaccounting:稅務會計Budgetaryaccounting:預算會計Governmentalandnot-for-profitaccounting:政府及非營利組織會計Humanresourcesaccounting:人力資源會計Environmentalaccounting:環境會計Socialaccounting：社會會計Internationalaccounting：國際會計Taxreturns:納稅申報單WhatIsAccounting?Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakers.Accountingis

aninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.Function1toaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.UsersForexampleBanksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Also,manylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.FinancialaccountingThesubdivisionoftheaccountingprocessthatproducestheseexternalreportsisreferredtoasfinancialaccounting.會計過程中形成這類對外報告的分支，稱為財務會計。Externalreport對外Function2Toprovidethemanagementinsideanorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.ManagerialaccountingTheprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingisoftenreferredtoasmanagerialaccounting.NewfieldsofaccountingAuditingCostaccountingTaxaccountingBudgetaryaccountingGovernmentalandnot-for-profitaccountingIndividualsBusinessesInvestorsandCreditorsGovernmentRegulatoryAgenciesTaxingAuthoritiesNonprofitOrganizationsDECISIONMAKERSWHOUSEACCOUNTINGINFORMATIONRevision1FAThesubdivisionoftheaccountingprocessthatproducestheseexternalreportsMATheprocessofgeneratingandanalyzingsuchaccountinginformationforinternaldecision-makingRevision2OtherfieldsofaccountingAuditing,costaccounting,taxaccounting,budgetaryaccounting,governmentalandnot-for-profitaccountingUsersManagers,stockholders,banksandcreditors,governmentalagencies,investorsReadingMaterialGenerallyacceptedaccountingprinciples(GAAP):公認會計原則Accountingentity:會計主體Goingconcern:持續經營Measuringunit:計量單位Historicalcost：歷史成本Objectivity:客觀性ReadingMaterialAccountingentry:會計分錄Financialaccountingstandardsboard:FASB財務會計準則委員會CommitteeonAccountingProcedure:CAP會計程序委員會AccountingPrinciplesBoard:APB會計原則委員會AmericanInstituteofCertifiedPublicAccountants:AICPA美國注冊會計師協會ACCOUNTINGPRINCIPLESANDCONCEPTSGenerallyacceptedaccountingprinciples(GAAP)areTherulesthatgovernhowaccountantsoperateBaseduponaconceptualframeworkwrittenbytheFinancialAccountingStandardsBoard(FASB)ACCOUNTINGPRINCIPLESANDCONCEPTSTheentityconceptStatesthatanorganizationisaneconomicentitythatkeepsitsaffairsseparatefromthoseoftheowner(s)Thereliability(objective)principleStatesthataccountingrecordsandstatementsarebasedonthemostreliabledataavailableanddocumentedbyobjectiveevidenceACCOUNTINGPRINCIPLESANDCONCEPTSThecostprincipleStatesthatacquiredassetsandservicesshouldberecordedattheiractual(historical)costandshouldmaintainthathistoricalcostforaslongastheyareownedThegoing-concernconceptStatesthattheentitywillremaininoperationfortheforeseeablefutureQuestions1.Becauseofthegreatcomplexityofmodernbusiness2.stockholders,banks,investors,creditors,governmentalagencies3.1)toaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperation2)toprovidethemanagementinsi