會計英語課堂教學延伸第1頁，課件共39頁，創作于2023年2月Studytools《AnEnglish–ChineseDictionaryofAccounting》，《英漢雙解財會詞典》，外語教學與研究出版社，[英]P.H.Collin,AdrianJoliffe編，張煒等譯，2002年9月第1版第2頁，課件共39頁，創作于2023年2月Game

IntroduceyourselfinEnglishRespondingtoanintroduction第3頁，課件共39頁，創作于2023年2月ExamplesIloveshopping!Mymomsays,Ishouldbecomealegislator，becauseIbringsomanybillsintothehouse.I’maLeo.SomegoodtraitsofLeoare:broad-minded,loving,faithful.Badtraitsare:bossy,patronizing.I’matypicalLeo.I’mfaithfulbutpatronizing.

I’mapersonofprinciple.Idonotcompromise.BecauseIdon’tsmoke,IdonotwearaT-shirtwithaMarlborologo,evenifsomebodygivesonetomefree.第4頁，課件共39頁，創作于2023年2月Unit1IntroductiontoACCOUNTING:第5頁，課件共39頁，創作于2023年2月LearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Understandthetypesofaccountinginformation;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.第6頁，課件共39頁，創作于2023年2月DefinitionofAccounting

Accountingisasystemforrecording

informationaboutbusinesstransactionsto

providesummarystatementsofacompany'sfinancialpositionandperformance

to

userswhorequiresuchinformation第7頁，課件共39頁，創作于2023年2月Differentexpressionsabout“企業”inEnglishBusinessEnterpriseFirm

Accounting會計（學）Accountant會計師BeanCounter數豆子的人第8頁，課件共39頁，創作于2023年2月Accounting:InformationforDecisionMakingTheprimaryobjectiveofaccountingistoprovideinformationthatisusefulformakingdecisions.第9頁，課件共39頁，創作于2023年2月TypesofaccountingFinancialAccountingManagementAccountingTaxAccounting第10頁，課件共39頁，創作于2023年2月FinancialAccountingFinancialaccountinginformationdescribesthefinancialposition(財務狀況),resultofoperation(經營成果),andcashflow(現金流)ofaneconomicentity.Question:Whousethefinancialaccountinginformation?Incometaxreturns納稅申報第11頁，課件共39頁，創作于2023年2月

ManagementAccountingQuestion:What’sthepurposeofmanagementaccounting?Bankaccount銀行賬戶Oweto欠…債第12頁，課件共39頁，創作于2023年2月TaxAccountingPrepare編制Confirmto/with與…相一致Question:Whatfunctionsdoestaxaccountingencompass?第13頁，課件共39頁，創作于2023年2月UsersofAccountingInformation第14頁，課件共39頁，創作于2023年2月ExternalusersInternal

usersUsersofAccountingInformation第15頁，課件共39頁，創作于2023年2月InternalusersofaccountinginformationQuestion:Howtodefineinternalusersofaccountinginformation?Whoareinternalusersofaccountinginformation?第16頁，課件共39頁，創作于2023年2月InternalusersofaccountinginformationMature=beduev.到期Maturityn.到期Meet=payoff償還Inventory存貨Expense費用Revenue收入Earnings=profits利潤第17頁，課件共39頁，創作于2023年2月InternalusersofaccountinginformationQuestion:Whichdecisionsaretobemadebyinternalusers?第18頁，課件共39頁，創作于2023年2月ExternalusersofaccountinginformationQuestion:Howtodefineexternalusersofaccountinginformation?Whoareexternalusersofaccountinginformation?Andwhoarethetwoprimaryexternalusersofaccountinginformation?Whichdecisionsaretobemadebyexternalusers?第19頁，課件共39頁，創作于2023年2月ObjectiveofExternalFinancialReportingQuestion:Whatistheobjectiveofexternalfinancialreporting?Wholesalehouses=wholesalers批發商Debt-payingability償債能力Returnoninvestment投資回報Returnofinvestment投資回收第20頁，課件共39頁，創作于2023年2月ProfessionFields

ofAccountingprivateaccountingpublicaccounting

accountingforgovernments

andnonprofitorganizations第21頁，課件共39頁，創作于2023年2月PublicAccountingCPA(CertificatedPublicAccountants)CPAfirm普華永道(PriceWaterhouseCoopers，PwC)安永(Ernst&Young，E&Y)畢馬威(KPMG)德勤(DeloitteToucheTohmatsu，DTT)安達信(ArthurAndersen)(已倒閉)ACCA(AssociationofCharteredCertificatedAccountants)AICPA(AmericanInstituteofCPA)CICPA(ChineseInstituteofCPA)第22頁，課件共39頁，創作于2023年2月Auditing審計，審計學Internal/externalauditingAuditor第23頁，課件共39頁，創作于2023年2月PrivateAccountingController總會計師，會計主管Treasurer財務主管CFOQuestion:Whataretheresponsibilitiesofaccountantsattheprivatebusiness?第24頁，課件共39頁，創作于2023年2月AccountingforGovernmentsandNonprofitOrganizations第25頁，課件共39頁，創作于2023年2月FourTypesofEnterprise

Serviceorganization–providesservices(doessomethingforyou)ratherthansellingsomething

Merchandisingbusiness–buysgoods,maybeaddvaluetothem,thensellsthemtocustomers

Manufacturer–makestheproductsitsells

Financialservicescompany–doesn’tmaketangibleproductsanddoesn’tsellproductsmadebyothercompanies;dealsinservicesrelatedtomoney

第26頁，課件共39頁，創作于2023年2月TherearethreetypesofbusinessorganizationsProprietorship(所有權）orSoleProprietorship（獨資經營）Partnership（合伙企業）Corporation第27頁，課件共39頁，創作于2023年2月Asole

proprietorshipisanunincorporatedbusinessownedbyoneindividual.

Joe’s第28頁，課件共39頁，創作于2023年2月AdvantagesEasyformationLowcostoforganizingtotalundividedauthorityDisadvantageslimitationonsize:fundraising

powerUnlimitedliabilitylifeofentity:limitedbyowner’schoiceordeathJoe’s第29頁，課件共39頁，創作于2023年2月AsoleproprietorshipAsoleproprietorshippaysnoseparatebusinessincometaxes.Theownermerelyaddsanyprofitsorsubtractsanylossesfromthebusinesswhendeterminingpersonaltaxableincome.Itiswidelyusedinsmallretailstores,farms,servicebusiness,andprofessionalpracticesinlaw,medicine,andaccounting.第30頁，課件共39頁，創作于2023年2月Apartnershipisanunincorporated（為組成社團的）businessownedbytwoormoreindividualsvoluntarilyactingaspartners(co-owners).

JoeandMarty’s第31頁，課件共39頁，創作于2023年2月AdvantagesRaisemorefundthanasoleproprietorship.Additionalmanagementskills.DisadvantagesUnlimitedliability.lifeofentity:limitedbyowners’choiceordeathJoeandMarty’s第32頁，課件共39頁，創作于2023年2月ApartnershipApartnershiphastwotypes:ageneralpartnershipandalimitedpartnership.Inageneralpartnership,allpartnershaveunlimitedliabilityforthedebtsofthefirm.Thesepartnersarecalledgeneralpartners.Limitedpartnerhasliabilityconfinedtothatamountofhisinvest.Inalimitedpartnership,thereisatleastonegeneralpartner.第33頁，課件共39頁，創作于2023年2月Acorporationisorganizedunderthelawasalegalentityseparatefromitsowners.AdvantagesseparatelegalexistencelimitedliabilityofstockholdersorshareholderstransferabilityofownershiprelativelyeasyDisadvantagesDoubletaxation.ExtensivegovernmentalregulationJ&M,Inc.第34頁，課件共39頁，創作于2023年2月CharacteristicsofEnterprise第35頁，課件共39頁，創作于2023年2月CaseforDiscussion

MarksandSpencerIn1882,aRussianrefugeenamedMichaelMarkscametotheNorthEastofEngland.Needingwork,heputatrayroundhisneckandstartedsellinghaberdasheryinthevillagesaroundLeeds.Twoyearslaterheborrowed￡5fromhisfriendIsaacDewhirsttobuystock,andwasabletoopenastallinLeedsmarket.第36頁，課件共39頁，創作于2023年2月CaseforDiscussion

MarksandSpencerWithintenyearsMarks’ssuccessasatraderhadenabledhimtoestablishachainofstallsinmarketsthroughoutNorthEastEngland.In1894,Marksrealizedthathisbusinesswasgettingtoolargeforhimtomanageeffectivelyonhisown.HedecidedtoformapartnershipwithTomSpencer

–andMarks&Spencerwasborn.第37頁，課件共39頁，創作于2023年2月Thebusinesscontinuedtothriveandgrow,soin1903MarksandSpencerregisteredtheirpartnershipasaprivatelimitedcompany.Thisallowedmorepeopletobecomeinvolved