精品文档---下载后可任意编辑《会计英语》备课教案Unit OneI
Preview Q: What is accounting
Is it different with bookkeeping
Language Points:1
Accounting: 会计,会计学 Accountancy: 英国用词,与 accounting 词义相同 Accountant: 会计员,会计师 Account: 账户,会计科目Oxford Dictionary of Accounting: The process of identifying, measuring, recording, and communicating economic transactions
Measurement is normally made in monetary terms
Textbook: Accounting is an information system necessitated by the great complexity of modern business
会计是由于现代企业的巨大复杂性而成为必要的信息系统 Textbook: Accounting is often described as an information system
It is the system that measures business activities, processes information into reports and communicates these findings to decision makers Dong Cai Textbook: Accounting is a process of recording, classifying, summarizing,