財(cái)經(jīng)英語unit6Accounting and Bookkeeping

1、1語言資格考試PPTTask 1Match the following abbreviations with the corresponding full names and then translate them into Chinese.AAA A. Certificate in Management Accounting F. 美國(guó)會(huì)計(jì)學(xué)會(huì)APB B. Generally Accepted Accounting Principles H. 會(huì)計(jì)原則委員會(huì)CIA C. Financial Accounting Standard Board G. 注冊(cè)內(nèi)部審計(jì)師CPA E. Statemen

2、ts of Financial Accounting Standards J. 注冊(cè)會(huì)計(jì)師CMA F. American Accounting Association A. 管理會(huì)計(jì)證書FASB G. Certified Internal Auditor C. 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)GAAP H. Accounting Principles Board B. 一般公認(rèn)會(huì)計(jì)原則SFAS J. Certified Public Accountants E. 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則報(bào)表1. F, 2. H, 3. G, 4. J, 5.A, 6. C, 7. B, 8. E2語言資格考試PPTTask 2Scan

3、 Passage A and find the answers to the following questions.1. What is the main purpose of the accounting systems?2. What are the elements of internal control?They are designed mainly to provide information that managers and outsiders can use in decision making.It is to provide managers and outsiders

4、 with information that can be used in decision making. Asset protection and internal auditing.3語言資格考試PPTTask 3Read Passage A and judge whether the following statements are TURE or FALSE. Put a tick () in the related box.STATEMENTSTRUEFALSE 1Accounting systems are designed to provide information for

5、not only the insiders but also the outsiders to make decisions2A bank loan officer is an example of inside demand for accounting information.3Accounting systems must serve the purpose of protecting the companys assets from being lost due to carelessness or dishonesty on the part of employers, suppli

6、ers, and customers.4The task of internal auditors is to protect the companys assets by checking on whether the accounting system is effective or not.5In the United States, financial accounting must not obey rules laid down for tax accounting by national tax laws and regulations.6“Taxable income” is

7、an accounting concept rather than a legal concept.7The accounting systems in some companies must provide cost data for reimbursement of costs by clients or customers.4語言資格考試PPTTask 4Watch each of the terms in Column A with its appropriate definition in column B. Column A Column B1. Suppliers2. Share

8、holders3. tax return4. Asset5. Fidelity6. Payroll7. Auditing8. reimbursementa. anything owned by an individual or business that has commercial or exchange valueb. a repayment (of a spender or of money)c. a list of employees and the amount of wages to be paid to themd. a person or firm that provides

9、something, esp. goodse. an official examination of the accounts of a business or societyf. truthfulnessg. a statement filled in by the taxpayerh. a person who owns shares in a companydabcefgh5語言資格考試PPTTask 5Complete the following statements according to Passage A.1. The purpose of accounting systems

10、 are:(1) to provide information that managers can use in decision making(2) to produce operating documents(3) to protect the companys assets(4) to provide data for company tax returns(5) to provide cost data2. The accounting organization is responsible for preparing documents that contain instructio

11、ns for a variety of tasks 3. Internal controls contains:(1) reducing the chances of loss of assets or of unobserved thefts(2) seeing whether prescribed data handling and asset protection procedures are being followed6語言資格考試PPTTask 6Fill in the blanks with the words or expressions given below. Change

12、 their forms where necessary.conform to serve the purpose go beyond impose divisional on behalf of internal procedure diverge from administrative1. An auditor is a member of staff who audits the accounts of the company he works for.2. If you havent got cash, a credit card .3. I am writing the shareh

13、olders.4. The customs a 10% tax increase on luxury items.5. Their business interests their aims, and finally they had to sell the company.6. Once you have become a member of the staff, you must the companys regulations.7. Accounting refers to the orderly steps taken by accounting staff in keeping pr

14、oper financial records.8. The price our means; we simply couldnt afford.9. An cost is a business expense thats related to the company as a whole instead of one specific department.10. The calculation of income must consider transactions that occur between diversions, and between the diversion and co

15、rporate headquarters.1. internal 2. will serve the purpose 3. on behalf of 4. have imposed 5. diverged from 6. conform to 7. procedure 8. went beyond 9. administrative 10. divisional7語言資格考試PPTTask 7Complete the following sentences by translating the parts given in Chinese.1. The function of accounti

16、ng is （把有用的信息提供給人們）to help them make better decisions.2. （制作憑證）is one of accountings most important jobs.3. These data are extremely useful in （完成公司稅務(wù)報(bào)表）.4. Nowadays all the accounting staff have learned how to （通過電子計(jì)算機(jī)處 理數(shù)據(jù)）.5. One of an internal auditors tasks is to see whether （資產(chǎn)保護(hù)制度）are being f

17、ollowed.1. to provide useful information to people2. Document preparation3. the completion of the companys tax returns4. process data through electronic computers5. the asset protection procedures8語言資格考試PPTTask 8Translate the following paragraphs into Chinese.Paragraph 1Accounting is a system of gat

18、hering, summarizing, and communicating financial information for a business firm, government, or other organization. Accounting, also called accountancy, enables decision makers to interpret financial information and use the results in planning for the future. For example, such data tell executives

19、which products or departments are doing well and which poorly.會(huì)計(jì)是企業(yè)、政府或其他機(jī)構(gòu)收集、總結(jié)、交流財(cái)務(wù)信息的系統(tǒng)。會(huì)計(jì)使決策者能解釋財(cái)務(wù)信息并利用其結(jié)果計(jì)劃未來。例如，這些數(shù)據(jù)可以告訴企業(yè)管理者哪些產(chǎn)品和部門做得好，哪些差勁。9語言資格考試PPTParagraph 2Business people often call accounting the “l(fā)anguage of business” because they use accounting data in communicating about a firms act

20、ivities. Information provided by accountants helps managers and other executives understand the results of business transactions and interpret the financial status of their organization. With this knowledge, managers can make decisions about such matters as production, marketing, and financing. Char

21、ities, churches, colleges, government agencies, and other nonprofit organizations also use accounting to keep track of their financial situation.經(jīng)商者常把會(huì)計(jì)稱作“商業(yè)語言”，因?yàn)樗麄兘涣鞴净顒?dòng)時(shí)使用會(huì)計(jì)數(shù)據(jù)。會(huì)計(jì)師提供的信息幫助經(jīng)理和其他管理人員理解商業(yè)交易的結(jié)果，了解公司的財(cái)務(wù)狀況。了解這些情況后，經(jīng)理們可以就生產(chǎn)、營(yíng)銷和財(cái)務(wù)方面的事項(xiàng)做出決策。慈善機(jī)構(gòu)、教會(huì)、大學(xué)、政府部門和其他非盈利性組織也利用會(huì)計(jì)來記錄他們的財(cái)務(wù)狀況。10語言資格考試PP

22、TTask 9Complete the following statements according to Passage B.1. A business has assets of ￥150 000 000 and liabilities of ￥70 000 000. its owners equity may be .2. The report of a companys assets, liabilities and owners equity is called a .3. The purchase of a machine on account will an asset and

23、meanwhile a liability.4. The purpose of the trial balance is to list all the accounts with .1. 80 000 000 yuan (RMB) 2. balance sheet3. increase; increase 4. their balances11語言資格考試PPT Double-entry bookkeeping is a system by which each (1) has two sides, a (2) side and a (3) side, and each (4) is ent

24、ered twice, as a debit in one account and as a credit in another. The rule is : debit the receiver, credit the (5) . Every debit must have a corresponding credit and every credit a (6) . If all the (7) have been correctly made, the total of all the debits must at any time equal (8) . An accounting e

25、quation is an expression of the relationship between the(1) and (2) and(3) of an enterprise. It is stated as Assets=(4) +(5) . The two sides must always (6) . A balance sheet is a statement showing the (1) of a business at a (2) , usually at the end of the financial year. An income statement, also t

26、ermed a profit and loss account is based on the totals for (1) , reflecting the organizations (2) over a given time period. It is prepared for the purpose of calculating the net profit of the business before (3) .Task 10Supply the missing information in the following statements according to Passage B.12語言資格考試PPT1. (1) account (2) debit (3) credit (4) transaction (5) giver (6) corresponding debit (7) entries (8) the total of all the credits2.