Project1Circumstances:Wheredoesanaccountantwork?Circumstances:Wheredoesanaccountantwork?Project1Circumstances:Wheredoesanaccountantwork?1.Tounderstandtheenterprisesandtheirbasicbusinessprocesses;2.Toidentifytheorganizationofaccountingwork,thequalificationandprofessionalethicsofaccounting;3.Toknowtheaccountingprofessionanditsdevelopment.Objectives:Project1Circumstances:Wheredoesanaccountantwork?1.TrytosaytheseaccountingtermsinEnglish.会计会计职业个人企业合资企业会计职业资格证书职业道德注册会计师会计主体BrainstormingProject1Circumstances:Wheredoesanaccountantwork?2.Answerthefollowingquestions.1)Canyoulistoutdifferenttypesofbusinessorganizations?2)Whatisthefunctionoftheaccountingdepartment?3)Whatisthedutyofanaccountant?BrainstormingProject1Circumstances:Wheredoesanaccountantwork?1.1Enterprises1.1.1ASoleProprietorship1.1.2APartnership1.1.3ACorporation1.1.4OtherTypesofEnterprises1.2Accountingorganization1.2.1AccountingExaminations1.2.2ProfessionalEthicsinAccounting1.3AccountingProfessionIntroductionProject1Circumstances:Wheredoesanaccountantwork?1.1EnterprisesEnterprisesProject1Circumstances:Wheredoesanaccountantwork?soleproprietorshipspartnershipenterprisescorporationsmanufacturingenterprisesmerchandisingbusinessesservicebusinessesBasedondifferentpropertyformsandlegalresponsibilities.AccordingtotheclassificationsspecifiedinthenationaltradeclassificationstandardsEnterprisesProject1Circumstances:Wheredoesanaccountantwork?1.1.1ASoleProprietorshipSoleproprietorshipProject1Circumstances:Wheredoesanaccountantwork?Abusinessownedbyonepersoniscalledasoleproprietorshiporasingleproprietorship.HandicraftsAgricultureForestryFisheryFamilyworkshopsItiscommonfor:SmallretailstoresServicebusinessFarmsProfessionalpracticeinlawMedicinePublicaccountingEspeciallyprevalentin:SoleproprietorshipProject1Circumstances:Wheredoesanaccountantwork?Fromalegalviewpoint,thesoleproprietorshipanditsownerarenotregardedasseparateentities.Fromanaccountingviewpoint,asingleproprietorshipisregardedasanentity...
