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会计英语project 2 Standards How does an accountant work.ppt 41页

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Project 2 Standards: How does an accountant work? Standards: How does an accountant work? 1. To know the concepts, functions and targets of accounting; 2. To be familiar with postulates and bases of accounting practice; 3. To understand accounting methods and methodology for accounting practice. Objectives: 1. Try to say these accounting terms in English. 会计职能 收付实现制 会计核算 会计假设 会计监督 财务报表 权责发生制 会计主体 Brainstorming 2. Answer the following questions. 1) What’s the definition of accounting? 2) What’s the relation between bookkeeping and accounting? 3) Do you know the functions of accounting? What are they? 4) How do the accountants carry out accounting practice? Brainstorming 2.1 Accounting and its goals 2.1.1 Concepts and features of accounting 2.1.2 Functions, objects and targets of accounting 2.2 Postulates and bases of accounting practice 2.2.1 Accounting assumptions 2.2.2 Accounting principles 2.2.3 Accounting Bases 2.3 Accounting methods and methodology for accounting practice Introduction 2.1 Accounting and its goals Accounting and its goals 2.1.1 Concepts and features of accounting Concepts and features In brief, accounting is a management process of recording, classifying, summarizing and interpreting those business activities that can be expressed in monetary terms. Concepts and features A person whose profession is to keep or inspect financial accounts is known as an accountant. The American Institute of Certified Public Accountants “The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof.” (AICPA) Concepts and features Encyclopedia Accounting is defined as the process of maintaining, auditing, and processing financial information for business purposes. Accounting is also defined as an information system that measures, processes,


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