会计学英文版经典教程 (6)

会计英语科目介绍1. Introduction在学习会计的过程中，学习和掌握会计英语是非常重要的。

会计英语科目是会计领域的专业术语，有助于我们理解和运用相关会计概念。

本文将介绍一些常见的会计英语科目及其英文表达，帮助读者更好地理解和掌握会计英语。

2. Financial Accounting（财务会计）财务会计是指对一个组织的财务状况和经营成果进行记录、分析和报告的过程。

以下是一些与财务会计相关的会计英语科目：2.1 Assets（资产）•Cash（现金）•Accounts receivable（应收账款）•Inventory（存货）•Property, Plant, and Equipment（固定资产）2.2 Liabilities（负债）•Accounts payable（应付账款）•Notes payable（应付票据）•Long-term debt（长期负债）2.3 Equity（所有者权益）•Common stock（普通股）•Retned earnings（留存盈余）2.4 Revenue（收入）•Sales revenue（销售收入）•Service revenue（服务收入）2.5 Expenses（费用）•Cost of goods sold（销售成本）•Rent expense（租金支出）3. Managerial Accounting（管理会计）管理会计是指用于内部决策、规划和控制的会计信息。

以下是一些与管理会计相关的会计英语科目：3.1 Cost（成本）•Direct costs（直接成本）•Indirect costs（间接成本）•Fixed costs（固定成本）•Variable costs（变动成本）3.2 Budgeting（预算）•Operating budget（经营预算）•Capital budget（资本预算）3.3 Decision Making（决策）•Cost-volume-profit analysis（成本-销售-利润分析）•Break-even point（盈亏平衡点）3.4 Performance Evaluation（绩效评估）•Return on investment（投资回报率）•Balanced scorecard（平衡记分卡）4. Auditing（审计）审计是指对财务报表的真实性、完整性和准确性进行独立检查和评估的过程。

会计学英文版作业教程文件Accounting Homework TutorialIntroduction:Step 1: Read and Understand the QuestionsBefore starting your accounting homework, thoroughly read the questions and ensure you understand what is being asked. Identify any key terms or concepts that are mentioned. Take notes and highlight important details.Step 2: Review Relevant Concepts and PrinciplesOnce you have a clear understanding of the questions, review the relevant concepts and principles that apply to the assignment. Refer to your textbook, lecture notes, or any other reliable sources to refresh your knowledge. Understanding the underlying principles will allow you to approach the problems correctly and accurately.Step 3: Organize and Plan Your ApproachStep 4: Work on the ProblemsStart working on the problems, following your plan. Show all your calculations and include explanations where required. Make sure you apply the correct formulas, rules, and standards of accounting, such as the Generally Accepted Accounting Principles (GAAP).Step 5: Double-Check Your WorkStep 6: Seek Clarification if NeededStep 7: Revise and ProofreadStep 8: Submit Your HomeworkOnce you are satisfied with your work, prepare your assignment for submission. Follow the guidelines provided by your instructor, such as formatting requirements, file type, and submission method. Ensure that you submit your homework within the given deadline.Tips for Success in Accounting Homework:2. Practice regularly: Regular practice of accounting problems will enhance your understanding and speed.3. Form study groups: Collaborating with classmates can help clarify concepts and reinforce learning.4. Utilize online resources: Access online tutorials, video lectures, and practice questions to supplement your learning.5. Stay organized: Keep track of deadlines, create a schedule, and maintain a neat and orderly workspace.6. Seek help when needed: Don't hesitate to approach your instructor or classmates for assistance.Conclusion:。

国际会计学第六版chapter8国际会计学第六版弗雷德里克.D.S.乔伊课件International Accounting, 6/e Frederick D.S. Choi Gary K. MeekChapter 8: Global Accounting and Auditing Standards1国际会计学第六版弗雷德里克.D.S.乔伊课件Learning ObjectivesDefine and understand the distinction between “harmonization” and “convergence” as they apply to accounting standards. State the pros and cons of adopting international accounting standards. Understand what is meant by “reconciliation” and “mutual recognition” of different sets of accounting standards.2国际会计学第六版弗雷德里克.D.S.乔伊课件Identify the six organizations that have leading roles in setting international accounting standards and promoting international accounting convergence. Describe the structure of the International Accounting Standards Board and how it setsInternational Financial Reporting Standards. Understand the major provisions of the U.S. Sarbanes-Oxley Act and why similar legislation is being enacted in other countries.3国际会计学第六版弗雷德里克.D.S.乔伊课件Standardization, Harmonization, and ConvergenceStandardization Rigid, narrow set of rules One-size-fits-all approach Less flexible than harmonization or convergence Not the current thinking4国际会计学第六版弗雷德里克.D.S.乔伊课件HarmonizationStandards that are patible C no logical conflicts Means the elimination of differences among existing accounting standards ConvergenceMeans the gradual elimination of differences in accounting standards But might also involve a new accounting treatment not in any current standard Involves cooperative efforts of IASB and national standard-setters Now the preferred term over harmonization5国际会计学第六版弗雷德里克.D.S.乔伊课件A Survey of International ConvergenceAdvantages of international convergenceInvestor understanding and confidence is improved. Investor decision making is improved. Capital is allocated more efficiently around the world. Financial risk and cost of capital are reduced. Strategic decision making in mergers and acquisition is improved.6国际会计学第六版弗雷德里克.D.S.乔伊课件Criticisms of international standardsSolution is too simple for such a plex problem. Strips accounting of its flexibility to adapt to different situations. Challenges national sovereignty. A tactic of large accounting firms to expand their market share. May create standards overload.7国际会计学第六版弗雷德里克.D.S.乔伊课件A Survey of International ConvergenceReconciliation and mutual recognition ReconciliationFinancial statements based on home GAAP, but net e and stockholders’ equity reconciled to another GAAP. This is the SECrequirement for foreign filers. Less costly than preparing plete financial statements based on another GAAP. But a summarized, plete picture.8国际会计学第六版弗雷德里克.D.S.乔伊课件Mutual recognition (reciprocity)Jurisdictions accept financial statements based on each other’s GAAP. Does not improve parability. Can create an unlevel playing field.EvaluationArguments on both sides have merit. But convergence and international standards are a reality.9国际会计学第六版弗雷德里克.D.S.乔伊课件Some Significant Events in the History of International Accounting Standard Setting1959 C Jacob Kraayenhof issues first significant proclamation that work on international standards should begin 1973 C IASC creat国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件国际会计学第六版弗雷德里克.D.S.乔伊课件。