双语教学课件（PPT）.ppt

初级会计实务Junior Accounting Practice双语(汉英)教学讲义 Part one Fundamentals of Accounting （第1部分 会计基础） 1. Introduction to Financial Accounting 2. Balance Sheet Concepts :Assets, Liabilities, and Equities 3.Income Statement Concepts: Income, Revenues, and Expenses 4.Statement of Cash Flows: Operating, Investing, and Financial Activities  Chapter one What Is Accounting?(第2章 什么是会计？ ) Objective: Learn what financial accounting is . Accounting is the gathering and reporting of a financial history of an organization. Keeping this financial history is a continual process of capturing financial data, organizing it into a useful set of accounting records, and issuing periodic financial reports to users. We will see that accurate, up –to –date financial reports contain a great deal of useful information. Framework for Understanding Accounting Information理解会计信息的框架 Objective: Learn what economic information is conveyed in financial statements. Three things determine the information in accounting reports: economic concepts, accounting conventions, and institutional context. 1. Economic concepts are the ideas that guide the construction of accounting reports. 2. Accounting conventions are the rules and customs of accounting that help apply those economic concepts to practical situations. 3. Institutional context is the environment that shapes the consequences of adopting special accounting conventions. Why Study Accounting? 为什么学会计? Objective: Learn how accounting information is used and why it is important. Making Many decisions can be improved with accounting information. Accounting Is More Than Just Numbers . All users will benefit by being aware of more than just the numbers and descriptions in the accounting reports. Economic Concepts 经济学概念 Objective: Learn a framework for understanding accounting information. Financial Value The financial value of an item is the amount of money it would bring if sold. Wealth An organization’