研究生商务英语课件7.ppt
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1、1,Unit 7 Accounting,2,A business executive was interviewing candidates for a managerial position. In the course of the interview, he asked each applicant: “How much is two plus two?” The first applicant, trained as an engineer, pulled out his slide rule and found the answer to be between 3.999 and 4
2、.001. The second candidate, trained as a lawyer, noted that in case of Newton vs. Einstein, two plus two proven to be four. The third applicant was an accountant. When the executive asked him how much two plus two was, he leaned across the desk and whispered: “How much do you want it to be?”,A joke,
3、3,n.计算, 帐目; v. 说明, 得分 n. 会计学,清算帐目 n. 会计师 a. 负责的,可结识的 n. 有责任,有义务,可说明 adv. 可辩解地,可说明地 n. 会计师之职,会计学,account accounting accountant accountable accountability accountably accountancy,Conjugation,4,“You cant manage what you dont measure.”,财务管理 = 聚财 + 生财 簿记 = 记帐 会计 = 对财务状况的包装 财会 = 财务管理 + 会计,5,Definition of
4、Accounting,“The process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of the information. -AAA,6,Purpose,to provide decision makers with information useful in making economic decisions which concern the allocation and use of scar
5、ce economic resources.,7,Types of Accounting,Financial accounting 财务会计 Managerial accounting 管理会计 Tax accounting 税务会计,8,9,Other types of accounting,Cost accounting Budgetary accounting Governmental accounting Social accounting International accounting,10,FYI,Although there is a difference in the typ
6、e of information presented in financial and management accounts, the underlying objective is the same - to satisfy the information needs of the user.,11,Users of accounts,Investors Lenders Creditors Debtors Employees Government Analysts Public at large,12,Expressions and slang,the bottom line crunch
7、 the numbers in the black in the red go belly up go bust go broke,13,CPA Certified Public Accountant 注册会计师 ACCA Association of Chartered Certified Accountants 注册会计师协会 AAA American Accounting Association 美国会计协会,14,FASB Financial Accounting Standard Boards 财务会计准则委员会 GAAP Generally Accepted Accounting
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