會計英語第一章

主編許長華王煒AccountancyUnitOnePartIHowAccountingDevelopsHowAccountingDevelopsHighlights

AccountingTermsGoalsDifficulties

UnderstandingofTheTextCompanyLogoStepsCommunicationReading&SpeakingReadingSummaryCarefulreadingFastreadingWarmingupListeningCompanyLogoWarmingupListen&Answerthequestion

Q1:Itisthecommonopinionsthatthehistoryofaccountingisasoldas__________.Q2:Accountantsparticipatedinthedevelopmentof____,____,andtheconceptsof______and_______.

CompanyLogoWarmingupListen&Answerthequestion

Q1:Itisthecommonopinionsthatthehistoryofaccountingisasoldas__________.Q2:Accountantsparticipatedinthedevelopmentof____,____,andtheconceptsof______and_______.civilizationcitiestradewealthnumbersCompanyLogoFastReadingSkipQ1:Itisnowevidentthatwritingdevelopedoveratleast5,000years—by___________.

SkipQ2:

_____________________wascentraltothesuccessofItalianmerchants,necessarytothebirthoftheRenaissance.

CompanyLogoFastReadingSkipQ1:Itisnowevidentthatwritingdevelopedoveratleast5,000years—by___________.

SkipQ2:

_____________________wascentraltothesuccessofItalianmerchants,necessarytothebirthoftheRenaissance.

accountantsDoubleentrybookeepingCompanyLogoCarefulReadingReadthetextcarefullyandfillinthechart

AccountingHistoryaccountinghistoryasoldas___________writingdevelopedbyaccountantsoveratleast________yearsAccountingDevelopmentScribesinvented_________________andkeptrunninginventoriesof___________________________.Accountantsparticipatedinthedevelopmentof_________,andtheconceptsof_________________.Doubleentrybookkeepingwas_______tothesuccessofItalianmerchants.IndustrialRevolutionfirmsrequiredaccountantstoprovidetheinformationnecessarytoavoid_____________.Bigbusinessrequiredcapitalmarketsthatdependedonaccurateandusefulinformation.Thiswassuppliedby_________________________________.CompanyLogoCarefulReadingReadthetextcarefullyandfillinthechart

AccountingHistoryaccountinghistoryasoldascivilizationwritingdevelopedbyaccountantsoveratleast5,000yearsAccountingDevelopmentScribesinventedrecordkeepingsystemsandkeptrunninginventoriesofwealth,trade,andtributepayments.Accountantsparticipatedinthedevelopmentofcities,trade,andtheconceptsofwealthandnumbers.DoubleentrybookkeepingwascentraltothesuccessofItalianmerchants.IndustrialRevolutionfirmsrequiredaccountantstoprovidetheinformationnecessarytoavoidbankruptcy.Bigbusinessrequiredcapitalmarketsthatdependedonaccurateandusefulinformation.Thiswassuppliedbytheexpandingaccountingprofession.CompanyLogoAccountingHistory

《會計史》（荷蘭海渥著）

騰·海渥（O·tenHave,1899年—1974年）是一位在會計史研究方面有著重大貢獻的學(xué)者。

美國會計史學(xué)大師A·C·利特爾頓教授指出：“會計的光芒最早閃耀在15世紀(jì)，然后閃耀在19世紀(jì)。隨著15世紀(jì)商業(yè)和貿(mào)易的急速發(fā)展，人們將帳簿記錄發(fā)展到復(fù)式簿記。進入19世紀(jì)以后，隨著當(dāng)時工商業(yè)的飛躍發(fā)展，人們又將復(fù)式簿記發(fā)展到會計學(xué)”。

CarefulReadingCompanyLogo15世紀(jì)商業(yè)和貿(mào)易的發(fā)展

RecordkeepingsystemsCompanyLogoRecordkeepingsystems漢代會計賬簿的登記方法

“九八○A”和“九八○B(yǎng)”簡是單式會計記錄。無論是收入，還是支出，均只作了一個方面的記錄，但收入說明了來源，支出講清了用途。這種記錄方法在當(dāng)時已能夠較好地完成會計的記錄任務(wù)，無論從形式和內(nèi)容上看，這些記錄都是完整的，而不是殘缺不全的。根據(jù)當(dāng)時的歷史條件來評價，它當(dāng)然是一種比較科學(xué)的會計記錄。

CompanyLogoRecordkeepingsystems清代運用入出記賬法所作的會計記錄，見于故宮博物院所藏清檔：《內(nèi)務(wù)府·財務(wù)類》CompanyLogoRecordkeepingsystemsDoubleentrybookkeeping復(fù)式簿記法CompanyLogoItalianRenaissance意大利文藝復(fù)興文藝復(fù)興是指14世紀(jì)在意大利各城市興起，于16世紀(jì)在歐洲盛行的一場思想文化運動，帶來一段科學(xué)與藝術(shù)革命時期，揭開了現(xiàn)代歐洲歷史的序幕，被認(rèn)為是中古時代和近代的分界。馬克思主義史學(xué)家認(rèn)為是封建主義時代和資本主義時代的分界。CompanyLogo科學(xué)成就

文學(xué)：使用方言而非拉丁語進行文學(xué)創(chuàng)作。文藝復(fù)興先驅(qū)——但丁，代表作《神曲》，作品揭露中世紀(jì)宗教統(tǒng)治的腐敗和愚蠢。藝術(shù)：歌頌人體美，主張人體比例是世界上最和諧的比例，并把它應(yīng)用到建筑上。文藝復(fù)興時期最完美的代表人物——達(dá)芬奇天文學(xué)：哥白尼——日心說；伽利略——天文望遠(yuǎn)鏡；開普勒——行星運動的三大定律。數(shù)學(xué)：三次方程的求根公式；創(chuàng)立解析幾何學(xué)；建立了概率論的基本原則物理學(xué)：伽利略——自由落體、拋物體和振擺三大定律醫(yī)學(xué)：哈維——心臟是血液運動的中心和動力的來源地理：探險家們開始了一系列遠(yuǎn)程航海活動ItalianRenaissance意大利文藝復(fù)興CompanyLogo工業(yè)革命有時又稱產(chǎn)業(yè)革命,指資本主義工業(yè)化的早期歷程，即資本主義生產(chǎn)完成了從工場手工業(yè)向機器大工業(yè)過渡的階段。是以機器生產(chǎn)逐步取代手工勞動，以大規(guī)模工廠化生產(chǎn)取代個體工場手工生產(chǎn)的一場生產(chǎn)與科技革命,后來又空擴充到其他行業(yè)。這一演變過程叫做工業(yè)革命

IndustrialRevolution工業(yè)革命CompanyLogoIndustrialRevolution工業(yè)革命工業(yè)革命前后的重要發(fā)明

珍妮紡紗機（工業(yè)革命的序幕）

抽水馬桶

平版印刷術(shù)

螺絲切削機床

蒸汽機

蒸汽機做動力的輪船

鍋爐

礦工燈CompanyLogoSummary1Accountinghistory:Centuries-old3TheImportanceofWritinginvented2Recordkeepingsystems:InventedandUsed4TheImportanceofAccountantsMainideaofeachparagraph5TheExpandingofAccountingProfessionCompanyLogo會計工作包括：帳務(wù)處理工作財務(wù)管理工作涉稅會計工作企業(yè)審計工作SummaryRecordKeepingSystems

AccountingProfession記賬方法

會計職業(yè)CompanyLogoExercisesListen&Answerthequestion

Q:Whydidthewritercomplaintothepeoplebehindhim?

LastweekIwenttothetheatre.Ihadaverygoodseat.Theplaywasveryinteresting.Ididnotenjoyit.Ayoungmanandayoungwomanweresittingbehindme.Theyweretalkingloudly.Igotveryangry.Icouldnotheartheactors.Iturnedround.Ilookedatthemanandthewomanangrily.Theydidnotpayanyattention.Intheend,Icouldnotbearit.Iturnedroundagain.'Ican'thearaword!'Isaidangrily.

'It'snoneofyourbusiness,'theyoungmansaidrudely.'Thisisaprivateconversation!'CompanyLogoExercisesTranslationthefollowingdialogue

Zhang:Haveyourecordedtherevenueof￥100000earnedonJuly1?

Liu:Certainly,IhaverecordedthisrevenueandanaccountsreceivableintheaccountingrecordsonJuly1.Look,theentryisDr:AccountsreceivableRMB100000,Cr:SalesRMB100000.

張：7月1日10萬元的收入記錄了沒有？劉：當(dāng)然。我已經(jīng)在7月1日確認(rèn)了收入，并增加了相應(yīng)的應(yīng)收賬款余額?？?，會計分錄為借：應(yīng)收賬款人民幣100000,貸：銷售收入人民幣100000。CompanyLogoUnitOnePartIITheFatherofAccounting?PacioliHowAccountingDevelopsHighlights

AccountingTermsGoalsDifficulties

UnderstandingofTheTextCompanyLogoStepsCommunicationReading&SpeakingReadingSummaryCarefulreadingFastreadingWarmingupListeningCompanyLogoWarmingupListen&AnswerthequestionQ2:Pacioli’sfamousbookmadehimacelebrityandinsuredhimaplaceinhistory,as“________ofAccounting."Q1:Pacioliwasamathematicianand_______ofLeonardodaVinci.

CompanyLogoWarmingupListen&AnswerthequestionQ2:Pacioli’sfamousbookmadehimacelebrityandinsuredhimaplaceinhistory,as“TheFatherofAccounting."Q1:PacioliwasamathematicianandfriendofLeonardodaVinci.

CompanyLogoFastReadingSkipQ1:In1494,onesectionofPacioli’sfamousbookwasdedicatedtothedescriptionof____________________.

SkipQ2:

Pacioli’ssystemincludedmostoftoday’s___________routines.CompanyLogoFastReadingSkipQ1:In1494,onesectionofPacioli’sfamousbookwasdedicatedtothedescriptionofdouble-entryaccounting.

SkipQ2:

Pacioli’ssystemincludedmostoftoday’saccountingroutines.CompanyLogoCarefulReadingReadthetextcarefullyandfillinthechart

PacioliPaciolibornduring________Pacioliwroteandtaughtinmany_______includingmathematics,theology,architecture,games,militarystrategyandcommerce.Pacioli’sbookIn1494,Pacioli________hisfamousbook.Thisbookbecameaninstant______andwas_________intoGerman,Russian,Dutch,andEnglish.

Paciolididnot______double-entryaccounting,instead,hesuperbly________amethodusedbymerchantsinVeniceduringtheItalianRenaissance.Pacioli’ssystem_______mostoftoday’saccountingroutines.

CompanyLogoCarefulReadingReadthetextcarefullyandfillinthechart

PacioliPaciolibornduring1445Pacioliwroteandtaughtinmanyfieldsincludingmathematics,theology,architecture,games,militarystrategyandcommerce.Pacioli’sbookIn1494,Paciolipublishedhisfamousbook.ThisbookbecameaninstantsuccessandwastranslatedintoGerman,Russian,Dutch,andEnglish.

Paciolididnotinventdouble-entryaccounting,instead,hesuperblydescribedamethodusedbymerchantsinVeniceduringtheItalianRenaissance.Pacioli’ssystemincludedmostoftoday’saccountingroutines.

CompanyLogoCarefulReadingPacioli&Hisfamousbook盧卡·帕喬利會計開山之作出版500周年紀(jì)念郵票（羅馬，1994年）

1494年《算術(shù)、幾何、比與比例概要》（會計史上簡稱《數(shù)學(xué)大全》）CompanyLogo備查簿CarefulReadingCompanyLogoCarefulReading日記賬

CompanyLogoCarefulReading日記賬CompanyLogoCarefulReading日記賬CompanyLogo總分類賬CarefulReadingCompanyLogo明細(xì)分類賬CarefulReadingCompanyLogo結(jié)賬分錄CarefulReadingCompanyLogoCarefulReading試算平衡表甲企業(yè)試算平衡表CompanyLogoCarefulReading原始憑證CompanyLogoSummary1Pacioli&Hisfamousbook2MaincontentofPacioli’sfamousbookMainideaofeachparagraphCompanyLogoExercisesListen&AnswerthequestionQ:DoesGrandmotherseempleasedtogetacardfromJimmy?Why/Whynot?CompanyLogoExercises

AcardfromJimmyGRANDMOTHER:ReadJimmy'scardtomeplease,penny.PENNY:'