會計介紹英文演講稿

1、WHAT IS ACCOUNTING?Quite simply, accounting is a language: a language that provides information about the financial position of an organization. So we can also say , Accounting is an information system.. It provides nece

2、ssary information to the management and those outside the firm to aid them in their decision making.By learning this language you can communicate and understand the financial operations of any and all types of organizati

3、ons.Function of accountingWe found the Function of accounting from the informations above. Accounting is record, classify and summarize financial and other economic information about firms, and analyses and interprets i

4、ts results with monetary unit an its main criterion.Types of accounting informationNow , let’s look at types of accounting informations.There are 3 types of accounting information , Financial accounting information, Mana

5、gement accounting information, and Tax accounting information.Financial accounting information is often called “general-purpose” accounting information , It is used primarily by investors and creditors,also used by manag

6、ers and in income tax returns.Management accounting information is used to assist management in operating the business, making types of managerial decisions. such as:set company’s overall goals;evaluate the performance o

7、f department and individuals;decide where to introduce a new line of products.And the last , Tax accounting information , is a special field within accounting, How to minimize the income tax burden in a legitimate way. I

8、t is quite complex.The users of accounting informationThe primary objective of accounting is to provide information that is useful for decision making purposes.Now Let’s look at the users of accounting information.The Ex

9、ternal users include owners , creditors ,suppliers, and general public.And the management and employees of firms are the Internal users.Elements of AccountingAccording to the economic nature of the accounting object, A

10、ccounting is classified to 6 elements.The 6 elements of Accounting are Assets , Liabilities , Equity , Revenue , Expenses , profit . Tt’s worth notice that , Revenue , Expenses and profit are opened at the beginning of a

11、n accounting period, and closed at the end of the period. In the accounting equation, they belong to owner's equity .The accounting equationHere is the accounting equation: Assets is Equal to Liabilities and Owners&#

12、39; EquityThe equation shows the basic relationship between the accounting elements.Accordong to The accounting equation, a firm is assumed to possess its assets subject to the rights of the creditors and owners.the main

13、 differences between Western and China's accounting standards By learning this Subject , I found some differences between Western and China's accounting .The Western Financial Accounting constraints on accounting

14、 by “GAAP“, it Stressed detached, neutral.It menas Businesses are allowed to set Accounting courses , and it Provide a full range of economic information.I summarized 3 main differences.First,the Accounting based valuati

15、on. Western Financial Accounting is base on the market economy. In terms of assets denominated, we can reflect with original value or Reset Price.But in China , we must use the Actual cost to denominate the assets, buss

16、iness are not allowed adjusting the par value of assets Privately.In terms of Depreciation Valuation Method , Accelerated depreciation method have Been widely used in Western capitalist countries. Most of Chinese busine

17、ss use Straight-line method, and Only a few companies use Accelerated depreciation method, such as Computer industry.The second difference is the Time Value of Money . Bank financial institutions are allowed accouning De

18、posits and loans with Compound interest in Western countries. In China , Bank financial institutions all use simple interest to account Deposits and loans , and they can not adjust the Interest rate without official perm

19、ission. And the last term , the way to Raising funds . Most of the Big business in the western countries are incorporated company , they usually Raise funds by issuing stock , issuing bonds , and loans. And The Sources