学习会计英语的认识

Audit: an examination of transactions and finanacial statements made in accordance with generally accepted auditing standards. Public accountants: accountants who offer services to the general public on a fee basis including auditing, tax work, and management consulting. Private accountants: accountants who work for business, as well as government agencies, and other nonprofit organizations. 曾经的＂ ＢＩＧ－ＦＩＶＥ＂，现在的＂ＢＩＧ－ＦＯＵＲ＂： Andersen Deloitte&Touche Ernst&Young KPMG Peat Marwick Pricewaterhouse Coopers because Andersen can’t remain their independent, so it’s over, 借用两句话： As a man sows, so he shall reap. 种瓜得瓜，种豆得豆． You must reap what you have sown. 善有善报，恶有恶报． 学习也一样，no pains, no gains. 看一下会计人比较理想的轨迹： Staff accountant-->Senior accountant-->Manager--> Controller or Cheif Financial Officer(CFO)-->Chief Executive Officer(CEO) 自己还在原地踏步呢，哎，什么时候是个结束呀． 今天终于把第一章看完了，最后一句话,点睛之笔： More CEOs started out in finance or accounting than in any other area. It is easy to see why accounting is called the language of business. Highlights to Remember（声明：不是我总结的） 1, Explain how accounting information assists in making decisions: Financial statements provide information for decision making to managers, creditors, and owners of all types of organizations. The balance sheet provides a “snapshot” of the financial position of an organization at any instant. That is, it answers the basic questions, Where are we? 2, Describe the components of the balance sheet: The balance sheet equation is Assets = Liabilities + Owners’ Equity. This equation must always be in balance. The balance sheet presents the balances of the components of Assets, Liabilities, and Owners’ Equity at a specific point in time. 3, Analyze business transactions and relate them to changes in the balance sheet: Transaction analysis is the heart of accounting. A transaction is any event that both affects the financial position of an entity and can be recorded in money terms. For each transaction, an accountant must determine what accounts are affected and the amount involved. 4, Classify operating, investing, and financing activities in a cash flow statement. The cash flow statement summarizes the changes during a period in the cash balance for the firm. The changes are classified as to whether they relate to an operating activity, financing activity, or investing activity. Operating activities relate to the purchase, production and sale of goods, and services on an ongoing basis. Financing activities relate to raising capital via issuance of capital or borrowing. Investing is the use of capital to acquire assets such as buildings and equipment. 5, Compare the features of proprietorships, partnerships, and corporations.（略） 6, Describe auditing and how it enhances the value of financial information: Separation of ownership from management in corporations creates a demand for auditing, a third-party examination of financial statements. Auditors evaluate the record-keeping systems of the firm and test specific transactions and account balances to assure that the balances fairly reflect the financial position of the company. 7, Distinguish between public and private accounting: Public accounting involves providing services, especially audit services, to client companies. The public accounting profession gives credibility to audits by specifying qualifications for certified public accountants, including ethical standards, and by developing generally accepted auditing standards to ensure thoroughness of audit. Private accounting refers to performing accounting functions as an employee of a firm. 8, Evaluate the role of ethics in the accounting process. Ethical behavior is critically important in professional activities such as accounting. In public accounting, the value of an audit is directly linked to the credibility of the auditors as an ethical, independent professional who is qualified to evaluate the financial statements of the firm and is also reliably committed to disclosing problems or concerns uncovered in the evaluation. 请问你说一点不会是指不会英语还是不会会计英语？ 如果一点不会英语，那就只好从头考试了，学习没有捷径啊。 英语说白了就是那26个字母不同的组合。先学字母、音标和单词， 然后学语法，要不断的阅读积累词汇量，当然还要进行口语练习。 词汇量积累到一定程度就可以学习会计英语了， 当然在学单词的时候， 会计英语的专业术语也可以拿来当你学习的新单词背一下的。 但你学习会计英语的时候就有基础了， 术语你都会只用学习怎么处理账务就好了。 不知道我的这一套你赞同吗？希望对你能有那么一丁点的帮助。