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AccountingEnglishWhydoyoutakethecourseofAccountingEnglish?

WhatarethelearningobjectivesofAccountingEnglish?

IsAccountingEnglishdifficult?SuggestionsforstudyCHAPTER1LearningObjectivesAccounting会计（学）
Accountant会计师
BeanCounter数豆子的人
Differentexpressionsabout“企业”inEnglish
Business
Enterprise
Firm
Company
Corporation
DefinitionofAccountingAccounting:InformationforDecisionMakingUsersofAccountingInformationExternalusers
InternalusersofaccountinginformationInternalusersofaccountinginformationInternalusersofaccountinginformationExternalusersofaccountinginformationExternalusersofaccountinginformationObjectiveofExternalFinancialReportingTypesofaccountinginformationFinancialAccountingManagementAccountingTaxAccountingProfessionFieldsofAccountingPublicAccountingACCA(AssociationofCharteredCertificatedAccountants)http://www.accaglobal.com
AICPA(AmericanInstituteofCPA)http://www.aicpa.org
CICPA(ChineseInstituteofCPA)http://www.cicpa.org.cn
practicingmembers
non-practicingmembers
Auditing审计，审计学
Audit
Internal/externalauditing
AuditorTheprimaryservicesofferedbyCPAPrivateAccountingTheresponsibilitiesofaccountantsattheprivatebusinessAccountingforGovernmentsandNonprofitOrganizationsAccountingEthicQuestionsQuestionsQuestionsCHAPTER2LearningObjectivesAccountingtheoryNatureofaTheoreticalFramework(ConceptualFramework)DefinitionofaConceptualFramework
Enhancetheunderstandabilityandcomparabilityoffinancialreporting
Solvethenewandemergingpracticalproblems
Contributetothedevelopmentandapplicationofaccountingstandards美国财务会计准则委员会(FASB)发布的系列概念公告是迄今为止最完整、最系统的概念框架研究成果。FinancialAccountingStandardsBoard(FASB，美国财务会计准则委员会)—Aprivate,not-for-profitorganization.TheFASBfollowsdueprocess（充分程序）rulesandseekspublicinputatvariouspointsinGAAPdevelopmentthrough“ExposureDrafts”（征求意见稿）.
http://www.fasb.org
SecuritiesandExchangeCommission(SEC，美国证券交易委员会)–ThefederalagencythathasauthoritytodetermineGAAPforpubliccompanieswhosestockistradedonStockExchange.Inessence,theSEChasacquiesced（默许）itsroletotoestablishGAAPtotheFASB.