財(cái)經(jīng)英語unit6AccountingandBookkeeping

1、Unit 6 Accounting and Bookkeeping,English for finance,Part I Reading and Translating,Task 1 Match the following abbreviations with the corresponding full names and then translate them into Chinese.,AAA A. Certificate in Management Accounting F. 美國會計(jì)學(xué)會 APB B. Generally Accepted Accounting Principles

2、H. 會計(jì)原則委員會 CIA C. Financial Accounting Standard Board G. 注冊內(nèi)部審計(jì)師 CPA E. Statements of Financial Accounting Standards J. 注冊會計(jì)師 CMA F. American Accounting Association A. 管理會計(jì)證書 FASB G. Certified Internal Auditor C. 財(cái)務(wù)會計(jì)準(zhǔn)則委員會 GAAP H. Accounting Principles Board B. 一般公認(rèn)會計(jì)原則 SFAS J. Certified Public Acco

3、untants E. 財(cái)務(wù)會計(jì)準(zhǔn)則報(bào)表,1. F, 2. H, 3. G, 4. J, 5.A, 6. C, 7. B, 8. E,Task 2 Scan 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

4、and outsiders can use in decision making.,It is to provide managers and outsiders with information that can be used in decision making. Asset protection and internal auditing.,Task 3 Read Passage A and judge whether the following statements are TURE or FALSE. Put a tick () in the related box.,Task 4

5、 Watch each of the terms in Column A with its appropriate definition in column B.,Column A,Column B,Suppliers Shareholders tax return Asset Fidelity Payroll Auditing reimbursement,anything owned by an individual or business that has commercial or exchange value b. a repayment (of a spender or of mon

6、ey) c. a list of employees and the amount of wages to be paid to them d. a person or firm that provides something, esp. goods e. an official examination of the accounts of a business or society f. truthfulness g. a statement filled in by the taxpayer h. a person who owns shares in a company,d,a,b,c,

7、e,f,g,h,Task 5 Complete the following statements according to Passage A.,The purpose of accounting systems 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 pro

8、vide cost data,2. The accounting organization is responsible for preparing documents that contain instructions 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 pro

9、cedures are being followed,Task 6 Fill in the blanks with the words or expressions given below. Change their forms where necessary.,conform to serve the purpose go beyond impose divisional on behalf of internal procedure diverge from administrative,An auditor is a member of staff who audits the acco

10、unts of the company he works for. 2. If you havent got cash, a credit card . 3. I am writing the shareholders. 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

11、the companys regulations. 7. Accounting refers to the orderly steps taken by accounting staff in keeping proper 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 ca

12、lculation of income must consider transactions that occur between diversions, and between the diversion and corporate headquarters.,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. divisional,Task 7 Co

13、mplete the following sentences by translating the parts given in Chinese.,The function of accounting is （把有用的信息提供給人們）to help them make better decisions. （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 learne

14、d 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 followed.,1. to provide useful information to people 2. Document preparation 3. the completion of the companys tax returns 4. process data through electronic computers 5. the asset protection procedures

15、,Task 8 Translate the following paragraphs into Chinese.,Paragraph 1,Accounting is a system of gathering, summarizing, and communicating financial information for a business firm, government, or other organization. Accounting, also called accountancy, enables decision makers to interpret financial i

16、nformation and use the results in planning for the future. For example, such data tell executives which products or departments are doing well and which poorly.,會計(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。,Paragraph 2,Business people often call accounting the

17、 “l(fā)anguage of business” because they use accounting data in communicating about a firms activities. 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, m

18、anagers can make decisions about such matters as production, marketing, and financing. Charities, churches, colleges, government agencies, and other nonprofit organizations also use accounting to keep track of their financial situation.,經(jīng)商者常把會計(jì)稱作“商業(yè)語言”，因?yàn)樗麄兘涣鞴净顒訒r使用會計(jì)數(shù)據(jù)。會計(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，

19、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)、營銷和財(cái)務(wù)方面的事項(xiàng)做出決策。慈善機(jī)構(gòu)、教會、大學(xué)、政府部門和其他非盈利性組織也利用會計(jì)來記錄他們的財(cái)務(wù)狀況。,Task 9 Complete the following statements according to Passage B.,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 own

20、ers equity is called a . 3. The purchase of a machine on account will an asset and meanwhile a liability. 4. The purpose of the trial balance is to list all the accounts with .,80 000 000 yuan (RMB) balance sheet 3. increase; increase 4. their balances,Double-entry bookkeeping is a system by which e

21、ach (1) has two sides, a (2) side and a (3) side, and each (4) is entered 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

22、 total of all the debits must at any time equal (8) . An accounting equation 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) ,

23、usually at the end of the financial year. An income statement, also termed 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 10 Supply the missing information in the following statements according to Passage B.,1. (1) account (2) debit (3) credit (4) transaction (5) giver (6) corresponding debit (7) entries (8) the total of all the credits 2. (1) assets (2) liabilities (3) equity (4) Liabiliti