Unit I Accounting and Accounting
Information
第一單元
會(huì)計(jì)和會(huì)計(jì)信息
Learning Objectives:
學(xué)習(xí)目標(biāo)：
After studying this unit, you should be
able to:
學(xué)習(xí)完這個(gè)單元，你應(yīng)該可以做以下：
[if !supportLists]1.??????[endif]Begin to familiarize yourselfwith the concept of financial accounting and technical terms of accounting inEnglish.
開(kāi)始熟悉財(cái)務(wù)會(huì)計(jì)和技術(shù)術(shù)語(yǔ)的會(huì)計(jì)英語(yǔ)術(shù)語(yǔ)
[if !supportLists]2.??????[endif]Identify the two major group ofinformation users
確定兩大類(lèi)信息用戶(hù)
[if !supportLists]3.??????[endif]Explain the qualitycharacteristics of accounting information
說(shuō)明會(huì)計(jì)信息的質(zhì)量特征
Text:
課文：
? Introductionto Accounting
? 會(huì)計(jì)概述（介紹）
?Accounting is an information system that identifies, records, andcommunicates relevant, reliable, and comparable information about anorganization’s business activities that can be expressed in monetary terms.
? 會(huì)議是一個(gè)信息系統(tǒng)，可以對(duì)一個(gè)組織的經(jīng)營(yíng)活動(dòng)用可貨幣術(shù)語(yǔ)表示確認(rèn)厚掷、記錄屋吨、傳達(dá)相關(guān)性、可靠性和可比較的信息系統(tǒng)。
Identifying business activities requires
selecting transactions and events relevant to an organization.
經(jīng)營(yíng)活動(dòng)的確認(rèn)要求選擇與該組織相關(guān)的交易與事項(xiàng)
?Recording business activities requires keeping a chronological log oftransactions and events measured in monetary unit and classified and summarizedin a useful format
對(duì)經(jīng)營(yíng)活動(dòng)的記錄要求將交易的事項(xiàng)按時(shí)間順序記錄，并用貨幣計(jì)量和對(duì)提供有用的分類(lèi)和匯總。
?Communicating business activities requires preparing accounting reportssuch as financial statements.
傳達(dá)經(jīng)營(yíng)活動(dòng)的要求準(zhǔn)備會(huì)計(jì)報(bào)告比如財(cái)務(wù)報(bào)表蠢莺。
? Italso requires analyzing and interpreting such reports.
這需要分析與解釋很多的財(cái)務(wù)的報(bào)告。
Careful analysis of these reports and
trends may suggest the ways in which the business may grow in the future.
細(xì)心的分析這些報(bào)告和趨勢(shì)可以建議未來(lái)經(jīng)營(yíng)成長(zhǎng)的方向
Expansion or reorganization should not be
planned without the proper analysis of the accounting information.
如果對(duì)會(huì)計(jì)信息的徹底分析以前不應(yīng)該規(guī)劃擴(kuò)張或重組零如。
A new product and the campaign to advertise
and sell them should not be launched without the help of accounting expertise
沒(méi)有經(jīng)過(guò)會(huì)計(jì)專(zhuān)家的評(píng)審不應(yīng)該開(kāi)始新產(chǎn)品的生產(chǎn)和推廣躏将。
?Accounting information affects many aspects of our lives.
會(huì)議信息影響著我們生活的方方面面
When we earn money, pay taxes, invest
savings, budget earnings, and plan for the future ,we are influenced by
accounting.
當(dāng)我們賺錢(qián)锄弱、繳稅、投資盈余祸憋、預(yù)算收入和規(guī)劃未來(lái)時(shí)会宪，我們都受會(huì)計(jì)的影響。
Learning Check 1-1
學(xué)習(xí)自測(cè)：
Indicate whether each of the following
statements is true or false.
標(biāo)注下列陳述是否正確
[if !supportLists]1.??????[endif]Recording business transactionis one of the functional procedures of financial accounting. ( T )
記錄業(yè)務(wù)交易是財(cái)務(wù)會(huì)計(jì)的程序職能之一蚯窥。
[if !supportLists]2.??????[endif]Accounting information is notrelevant to the daily lives of common people. ( F )
會(huì)計(jì)信息和普通人的日常生活不相關(guān)掸鹅。
[if !supportLists]3.??????[endif]Preparing and distributing
financial statements by management is a way of communicating business
activities with decision makers.（T）管理人員對(duì)財(cái)務(wù)報(bào)表的準(zhǔn)備和分類(lèi)是一種與決策制定者交流業(yè)務(wù)活動(dòng)方式之一
Information Users:
信息的使用者
Accounting is often called the “l(fā)anguage of
the business” because all organization set up an accounting information system
to communicate data to help people make better decisions.
會(huì)計(jì)經(jīng)常被稱(chēng)為“商業(yè)語(yǔ)言”因?yàn)樗械慕M織都要建立一套會(huì)計(jì)信息系統(tǒng)關(guān)聯(lián)數(shù)據(jù)以幫助人們做更好的決策
Financial accounting is the area of
accounting aimed at serving external users by providing them with financial
statements.
財(cái)務(wù)會(huì)計(jì)是一個(gè)通過(guò)提供財(cái)務(wù)報(bào)表服務(wù)于外部用戶(hù)的會(huì)計(jì)領(lǐng)域。
These statements are known as
general-purpose financial statements.
這些報(bào)表通常為通用財(cái)務(wù)報(bào)表拦赠。
The term general-purpose refers to the
broad range of purposes for which external users rely on these statements.
通用的意思是指外部用戶(hù)使用的廣泛領(lǐng)域的報(bào)表巍沙。
External users of accounting information
are not directly involved in running the organization.
會(huì)計(jì)信息的外部用戶(hù)不直接參與組織經(jīng)營(yíng)。
Almost all of us are users of accounting
information.
我們所有人幾乎都是會(huì)計(jì)信息的使用者荷鼠。
They include shareholders (investors),
lenders, non-executive directors, customers, suppliers, regulators, lawyers,
brokers, and the press.
外部信息的使用者包括了股東（投資者）句携，貸款者（債權(quán)人），非執(zhí)行董事允乐，顧客矮嫉，供應(yīng)商，律師喳篇，股票經(jīng)紀(jì)敞临，和新聞媒體
?Eachexternal user has special information needs depending on the types of decisionsto be made.
每一個(gè)外部信息使用者都有不同的決策類(lèi)型态辛，因而對(duì)外部信息有特定的需求麸澜。
External users have limited access to an
organization’s information.
外部用戶(hù)只能使用有限的企業(yè)信息
Yet their business decisions depend on
information that is reliable, relevant, and comparable
但他們的經(jīng)營(yíng)決策取決于信息的可靠性、相關(guān)性和可比性奏黑。
Accounting information is also useful to
internal users.
會(huì)計(jì)信息對(duì)內(nèi)部用戶(hù)也非常有用炊邦。
Company managers are the primary internal
users of accounting information.
公司的管理層是會(huì)計(jì)信息的主要內(nèi)部使用者
Managers need an information system that
will identify problems, such as possible cost overruns or a department’s
inability to implement a plan properly.
管理層需要信息系統(tǒng)去發(fā)現(xiàn)問(wèn)題，比如費(fèi)用超支或者某個(gè)部門(mén)不能很好的執(zhí)行某項(xiàng)計(jì)劃
The selection and implementation of
solutions can occur only after problems have been identified.
只有明確了問(wèn)題才能選擇和執(zhí)行解決方案
Accounting information is used to pinpoint
problems and to help select appropriate solutions.
會(huì)計(jì)信息被用于精確定位問(wèn)題并且?guī)椭x擇恰當(dāng)?shù)慕鉀Q方案熟史。
Managers also use accounting information as
they make business decisions
管理層在做決策時(shí)通常用到會(huì)計(jì)信息馁害。
Learning Check 1-2
學(xué)習(xí)自測(cè)：
[if !supportLists]1.??????[endif]Specify the major groups ofaccounting information users:
明確指出會(huì)議信息的主要群體：
External users include: shareholders (investors), lenders, non-executivedirectors, customers, suppliers, regulators, lawyers, brokers, and the press.
Internal users include: managers
[if !supportLists]2.??????[endif]Indentify the items form the
following list that can be categorized into external or internal information
users.
Quality Characteristics of Accounting
Information
會(huì)計(jì)信息的質(zhì)量特征
Quality Characteristics are qualitative
criteria which are used to evaluate the possible measurement options and choose
the most appropriate accounting policies for the given situation.
質(zhì)量特征是可選擇的計(jì)量屬性進(jìn)行衡量的計(jì)政策的質(zhì)量性標(biāo)準(zhǔn)以便在給定的情形下選擇最合適的會(huì)計(jì)政策。
The most widely recognized quality criteria
include relevance, reliability, understandability, and comparability.
被最廣泛認(rèn)可的質(zhì)量標(biāo)準(zhǔn)包括：相關(guān)性蹂匹，可靠性碘菜，可理解性和可比性。
Relevance, Theoretically, relevance is the
most important qualitative characteristic.
相關(guān)性限寞，從理論上講忍啸，相關(guān)性是最重要的質(zhì)量特征。
If accounting information is to be of any
use, it must be relevant for its intended use.
如果會(huì)計(jì)信息要成為有用的信息履植，它必須與應(yīng)用的目的相關(guān)
Relevance relates to the objectives of
financial reporting
相關(guān)性和財(cái)務(wù)報(bào)告的目標(biāo)相關(guān).
The concept refers to the capacity of
accounting information to make a difference to the external decision makers who
use financial reports.
這是指會(huì)計(jì)信息影響用財(cái)務(wù)報(bào)告的外部決策者做不同決策的能力
Quality relates to relevance include
predict value, feedback value and timeliness
質(zhì)量關(guān)系到的相關(guān)性包括預(yù)測(cè)價(jià)值计雌，反饋價(jià)值和時(shí)效性
Predict value. Accounting information
should be helpful to external decision-makers by increasing their ability to
make predictions about the outcome of future event.
預(yù)測(cè)價(jià)值。會(huì)計(jì)信息應(yīng)該對(duì)外部決策者對(duì)未來(lái)事項(xiàng)的支出增長(zhǎng)預(yù)測(cè)能力有幫助
decision-makers working from accounting
information that has little or no predictive value are merely speculating
intuitively.
如果會(huì)計(jì)信息沒(méi)有預(yù)測(cè)價(jià)值決策者只能是靠直覺(jué)的推測(cè)
Feedback value.?Accounting information should be helpful toexternal decision-makers who are confirming past predictions or making updates,adjustments, or corrections to predictions.
反饋價(jià)值段标，會(huì)計(jì)信息應(yīng)該對(duì)外部決策者確認(rèn)過(guò)去的預(yù)計(jì)或是做更新饶火，調(diào)整或校正預(yù)測(cè)有用。
Timeliness. Accounting information should
be reported soon enough for it to be useful for decision-making
時(shí)效性赞庶。會(huì)議信息應(yīng)該披露得及時(shí)以對(duì)決定者有用翁脆，
Like the news of the world.
就像新聞一樣
Stale financial information has less impact
than fresh information.
過(guò)時(shí)的陳舊的會(huì)計(jì)信息比新近的財(cái)務(wù)信息影響小
Lack of timeliness reduces relevance.
時(shí)效性的缺少眷蚓，相應(yīng)減少相關(guān)性。
