英文会计专业介绍Accounting english.pptx
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1、MAIN CONTENT1、What is Accounting?2、The history of Accounting3、The accounting profession and employment4、Examinations about Accounting5、Accounting teacher in our school第1页/共34页1、What is Accounting?第2页/共34页第3页/共34页DefinitionAccounting Accounting is the bookkeeping methods involved in making a financia
2、l record of business transactions and in the preparation of statements concerning the assets,liabilities,and operating results of a business.第4页/共34页2、The history of AccountingThe ancient timesThe ancient accounting is a human instinct product production behavior.The ancient accounting is said from
3、the paleolithic period to the end of the long period of feudal society.From the methods of accounting,it Includs primitive measure and record,single-entry bookkeeping and start-up period of double entry bookkeeping,etc.In this period,accounting measurement,recording and analysis of work is mixed tog
4、ether with other computational work at the beginning.After a long process of development,accounting has been to gradually form a system of methods with their characteristics,and become a kind of independent management.第5页/共34页the modern timesThe modern accounting is the product of commodity economy.
5、From 14th to 15th century of Europe,the rapid development of the commodity money economy promoted the development of accounting.The main mark:the first is the use of monetary value accounting measurement;the second is the widely adoption of double entry bookkeeping,which is the basic characteristics
6、 and development foundation of modern accounting.At the same time,the subjects of accounting has gradually formed for the enterprise internal management information system of management accounting.The development of management accounting is a great change in the history of the development of account
7、ing.Since then,modern accounting has been formed the financial accounting and management accounting.第6页/共34页 financial accountingmanagement accounting第7页/共34页3、The accounting profession and employmentFour waysNo.1 Work as an accoutingNo.2 Check the accountingNo.3 Manage the accountingNo.4 Study the
8、Accounting第8页/共34页work as an accountingWHERE?enterprise?financing institution?government departments?accounting agency company?somewhere else?第9页/共34页IN ENTERPRISEThe financial and accountinCost and management accountingFinancial managementInternal audit第10页/共34页The work of a financial accounting:Bo
9、oks of the vouchers and records,Preparation of published financial statementsThe work of a management accounting:Calculate the cost and expenses,Develop and implement a budget,Assess department performanceThe work of an Internal audit:supervise the use of enterprises fund,Develop and supervise the i
10、nternal control system,Evaluation of enterprise capital第11页/共34页IN FINACING INSITUTION第12页/共34页Mainly Banks and other financial institutions and securities industry The accounting jobs In banks:It contains bank accounting and financial department accounting,for example:Credit tracking managementCred
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