1、2020/9/23,Business Accounting Grace Gao,1,Business Accounting,An Introduction,2020/9/23,Business Accounting Grace Gao,2,Introduction,Lecturer: 高云 (Grace Gao),1,2,3,An Introduction of Unit,4,Disciplines in my lecture,An Introduction of Accounting,2020/9/23,Business Accounting Grace Gao,3,Lecturer Bac

2、kground,Qualification: MPA from Edith Cowen University (ECU) Australia Member OF CPA Australia Teaching Background: Have been teaching HND program for 7 years in accounting area SQA In-country External Verifier,2020/9/23,Business Accounting Grace Gao,4,Disciplines in my lecture,Not Talk To Each Othe

3、r,Keep Quiet,No mobile rings,2020/9/23,Business Accounting Grace Gao,5,An Introduction of Accounting,What Is Accounting? 會(huì) 計(jì) 的 概 念 Is an information system of interpreting, recording, measuring, classifying, summarizing, reporting and describing business economic activities with monetary unit as mai

4、n criterion. 會(huì)計(jì)是以貨幣為主要計(jì)量單位來解釋，記錄，計(jì)量，分類，匯總，報(bào)告和描述企業(yè)經(jīng)濟(jì)活動(dòng)的信息系統(tǒng)。 The accounting information is primarily supplied to owners, managers and investors of every business, and other users to assist in the decision-making process. 會(huì)計(jì)信息主要提供給每一企業(yè)的業(yè)主，管理者和投資者以及其他使用者，用以幫助他們進(jìn)行決策。 Is the language of business. 因此，會(huì)計(jì)又被

5、稱為商業(yè)語言,2020/9/23,Business Accounting Grace Gao,6,An Introduction of Unit,P12 Unit Student Guide for Business Accounting An Introduction Outcome 1 Prepare basic financial accounting information Outcome 2 Prepare basic management accounting information Outcome 3 Users of financial information Outcome

6、4 Sources of finance Outcome 5 Assess the performance and financial position of a business,2020/9/23,Business Accounting Grace Gao,7,Assessment Information for this unit,2 formal Assessments: Assessment 1: computational in nature under controlled conditions lasting 2 hrs Assessment 2: require you to

7、 produce a report based on a case study, and should take place under controlled conditions lasting 3 hrs,2020/9/23,Business Accounting Grace Gao,8,Classification of Accounting,2020/9/23,Business Accounting Grace Gao,9,Assumptions of Accounting 會(huì) 計(jì) 假 設(shè),Accounting Entity 會(huì)計(jì)主體 Going-concern 持續(xù)經(jīng)營 Accoun

8、ting Period會(huì)計(jì)期間 Stable Currency 穩(wěn)定貨幣,2020/9/23,Business Accounting Grace Gao,10,Accounting Principles 會(huì) 計(jì) 原 則,Historical Cost歷史成本原則 要求資產(chǎn)及服務(wù)應(yīng)以其實(shí)際（歷史）成本記錄。 Objectivity 客觀性原則 會(huì)計(jì)記錄及報(bào)告是建立在最為可靠的數(shù)據(jù)之上的，所以他們是非常準(zhǔn)確，有用的。會(huì)計(jì)記錄及財(cái)務(wù)報(bào)告必須建立在實(shí)際發(fā)生的經(jīng)濟(jì)業(yè)務(wù)之上，以客觀反映企業(yè)的經(jīng)濟(jì)狀況及經(jīng)營成果。 Consistency 一致性原則 -要求企業(yè)應(yīng)當(dāng)在不同期間采用同一會(huì)計(jì)方法，以便與早期財(cái)務(wù)報(bào)

9、告相比較。,2020/9/23,Business Accounting Grace Gao,11,Accounting Principles 會(huì) 計(jì) 原 則 - to be continued,Full Disclosure 充分揭露原則 企業(yè)應(yīng)報(bào)告與經(jīng)濟(jì)事項(xiàng)相關(guān)，可靠，可比的足夠信息 Conservatism 謹(jǐn)慎性原則 - also called prudence也稱為審慎性原則。意味著財(cái)務(wù)報(bào)表中的項(xiàng)目以導(dǎo)致最悲觀的財(cái)務(wù)現(xiàn)況的數(shù)額列示，充分考慮企業(yè)經(jīng)營中固有的風(fēng)險(xiǎn)及不確定性，當(dāng)存在兩種或兩種以上可替代的會(huì)計(jì)方法時(shí)，會(huì)計(jì)人員在選擇對(duì)凈收益具有最小有利影響的會(huì)計(jì)方法時(shí)應(yīng)保持謹(jǐn)慎性，合理確定可能

10、的損失和費(fèi)用。比方：計(jì)提各項(xiàng)減值準(zhǔn)備就是謹(jǐn)慎原則的體現(xiàn) Matching 配比性原則 要求收入和費(fèi)用應(yīng)相互配比。意味著從收入中扣減成本以計(jì)算凈收益或凈損失,2020/9/23,Business Accounting Grace Gao,12,Ethics In Accounting,Confidentiality 保密 Competence 勝任的能力 Objectivity 客觀性 Integrity 誠實(shí),2020/9/23,Business Accounting Grace Gao,13,Recommended Books For Your Study,會(huì)計(jì)英語簡(jiǎn)明教程 李越冬編著 西南財(cái)經(jīng)大學(xué)出版社 2005 會(huì)計(jì)英語基礎(chǔ)教程 吳冰主編 北京大學(xué)出版社 2005 會(huì)計(jì)英語 葛軍主編 科學(xué)出版社 2005.9 會(huì)計(jì)英語（修訂第二版）楊麗華 首都經(jīng)貿(mào)大學(xué)出版社 2004.07/ 會(huì)計(jì)英語 侯立新主編 機(jī)械工業(yè)出版社 2006 會(huì)計(jì)英語（第二版） 于久洪主編 中國人民大學(xué)出版社 2007 會(huì)計(jì)英語-基礎(chǔ)會(huì)計(jì)（雙語版）張其秀主編 上海財(cái)經(jīng)大學(xué)出版社 2008 Introductory Accou