英文会计专业介绍Accounting english.pptx

MAIN CONTENT1、What is Accounting?2、The history of Accounting3、The accounting profession and employment4、Examinations about Accounting5、Accounting teacher in our school第1页/共34页1、What is Accounting?第2页/共34页第3页/共34页DefinitionAccounting Accounting is the bookkeeping methods involved in making a financial record of business transactions and in the preparation of statements concerning the assets,liabilities,and operating results of a business.第4页/共34页2、The history of AccountingThe ancient timesThe ancient accounting is a human instinct product production behavior.The ancient accounting is said from the paleolithic period to the end of the long period of feudal society.From the methods of accounting,it Includs primitive measure and record,single-entry bookkeeping and start-up period of double entry bookkeeping,etc.In this period,accounting measurement,recording and analysis of work is mixed together with other computational work at the beginning.After a long process of development,accounting has been to gradually form a system of methods with their characteristics,and become a kind of independent management.第5页/共34页the modern timesThe modern accounting is the product of commodity economy.From 14th to 15th century of Europe,the rapid development of the commodity money economy promoted the development of accounting.The main mark:the first is the use of monetary value accounting measurement;the second is the widely adoption of double entry bookkeeping,which is the basic characteristics and development foundation of modern accounting.At the same time,the subjects of accounting has gradually formed for the enterprise internal management information system of management accounting.The development of management accounting is a great change in the history of the development of accounting.Since then,modern accounting has been formed the financial accounting and management accounting.第6页/共34页 financial accountingmanagement accounting第7页/共34页3、The accounting profession and employmentFour waysNo.1 Work as an accoutingNo.2 Check the accountingNo.3 Manage the accountingNo.4 Study the Accounting第8页/共34页work as an accountingWHERE？enterprise？financing institution？government departments？accounting agency company？somewhere else？第9页/共34页IN ENTERPRISEThe financial and accountinCost and management accountingFinancial managementInternal audit第10页/共34页The work of a financial accounting:Books of the vouchers and records,Preparation of published financial statementsThe work of a management accounting:Calculate the cost and expenses,Develop and implement a budget,Assess department performanceThe work of an Internal audit:supervise the use of enterprises fund,Develop and supervise the internal control system,Evaluation of enterprise capital第11页/共34页IN FINACING INSITUTION第12页/共34页Mainly Banks and other financial institutions and securities industry The accounting jobs In banks：It contains bank accounting and financial department accounting,for example:Credit tracking managementCredit assessment Loan risk analysis And the internal audit department第13页/共34页ADMINISTRATIVE INSTITUTIONpublic institution（University of Shanghai for Science and Technology）government departments（Chinese Foreign Ministry）第14页/共34页government departments and some institutions of not to profit as the goal,like school,hospital and social welfare charity institution.Mainly in these institutions as accounting work and internal audit workTreatment in these departments generally corresponds to the civil service level第15页/共34页Check the accountingPricewaterhouseCoopers:(Accounting firm)第16页/共34页The work of an Accounting firmAttestation service：Authentication service is a traditional and core business,including auditing,review and implement business procedures,etc.for example,auditing of the profit forecast and accounting statements,interim financial statements for review,special purpose business audit,etc.Tax agency：he tax agency generally includes tax returns,tax planning,agency clients in court.Assets appraisal：To evaluate the trustee to calculate and estimate the value of the assets.Accounting service：Bookkeeping agency,preparation of accounting statements,handle payroll,etc.第17页/共34页Management consulting firms are departed from accounting firm,the other are professional consulting companyManagement consulting firms have wide works,they give advise for the company about organizations,information systems,personnel management,financial accounting,management efficiency,effectiveness and efficiency,etc第18页/共34页Manage the accountingMOF SASAC第19页/共34页The government departments:The national audit department:the audit bureaus,provinces and cities,and counties audit audit bureau of the state council.National financial department:accounting management,budget management,budget and audit,analysis of enterprise financial report,summary,etcNational tax department：State Administration of Taxation,tax bureau,State supervision and management departments:the China banking regulatory commission,securities regulatory commission,insurance regulatory commission.Other institutions：CPA,CDA,CACFO第20页/共34页Study the Accounting第21页/共34页Engaged in accounting theory and practice research and teaching workMost of them study accounting in higher schools or special research institutionsThis work need high professional research capabilities第22页/共34页4、Examinations about AccountingCertificate of Accounting ProfessionProfessional and technical qualification certificateRegistered qualification certificate第23页/共34页Certificate of Accounting Professiononly get the certificate can be work as an accounting 第24页/共34页Accounting professional and technical qualification certificatePrimary(bookkeeper,assistant accountants),intermediate(accountants)and senior(senior accountant)第25页/共34页registered qualification certificate CTA CPA第26页/共34页 CPV ACCA 第27页/共34页5、Accounting teacher in our schoolBusiness school of hunan university of science and technology第28页/共34页颜剩勇 教授湖南衡阳人，教授，会计学博士，中国注册会计师，硕士研究生导师，湖南省管理会计咨询专家，湖南省财务学会常务理事，湘潭市税务学会常务理事，湖南科技大学财务处副处长。第29页/共34页罗喜英 副教授会计学博士，硕士生导师，中国注册会计师执业会员，主要从事会计理论与实践，物质流成本会计，资源价值流管理、碳管理会计等方面的研究。现任商学院会计系主任。第30页/共34页彭文斌1976年生，湖南郴州人，中共党员，复旦大学经济学博士，副教授，硕士生导师，University of the West of Scotland访问学者，湖南省普通高校青年骨干教师，“经济学基础理论课程群”国家级教学团队主要成员，现任商学院副院长。第31页/共34页刘莉君1977年11月生，湖南茶陵人，副教授，博士，硕士生导师，近年来主要从事劳动力就业、全球价值链等方面的研究。现任湖南省地级市发展研究所副所长。第32页/共34页THE ENDTHE ENDTHANK YOU!THANK YOU!第33页/共34页