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[00:04.65]Text 1.1 What is accountin [00:09.06]Accounting contains elements both of science and ar [00:13.61]The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared
[00:03.03]Text 3.1 The auditing framewo [00:06.82]When the independent auditor begins an audit assignment,he assumes that [00:11.42]the internal control system of the enterprise is appropriate and effectiv [00:15.57]2. generally accepted accounting p
[00:03.45]Text 9.1 What are brands wort [00:08.25]Accountants are divided over the treatment of intangible assets because they cannot make up their minds what balance sheets are for. [00:15.57]Are they supposed to give a brave man's estimate of what
[00:03.06]Text 4.1 Methods of depreciati [00:07.34]By definition, fixed assets are those which will provide services over a number of years and the matching convention tells us that we should recognise the expense in the same periode as we recognise
[00:03.66]Text 8.2 Honeymoon accounting offers financial advantag [00:09.74]The launch last week of TI Group's hostile bid for Dowty, the aerospace company ,raised familiar questions about how Mr Christopher Lewinto [00:18.26]the TI chairman accounts
[00:04.13]Tesxt 6.1 Cleaning up the balance she [00:08.44]However ,it is not always the limit on borrowings power which prompts a company to seek off balance-sheet financ [00:15.65]After all, the articles of association can ,with shareholder's approv
[00:04.28]Text 2.1 Overheads and their recove [00:08.67]The costs of a business are of two types--direct and indirec [00:13.43]The direct costs vary directly productio [00:16.82]If one additional unit of production is made ,there will be a measurable
Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记
[00:03.81]big bang approach :全面导入法 [00:06.16]cash flow :现金流量 [00:08.04]custom-made :a.客制的 [00:10.08]ERP :企业资源规划(EnterpriseResourcePlanning) [00:12.01]financial statement :财务报表 [00:14.26]franchising strategy
Account 、 Accounting 和Accountant Account 有很多意思,常见的主要是“说明、解释;计算、帐单;银行帐户”。例如: 1、 He gave me a full account of his plan。 他把计
Assets、Liabilities 和Owner's Equity 这三个词分别是资产、负债和所有者权益,是会计等式的三个要素。 Assets 这个词表示资产时一定要用复数形式,即词尾要有
Ledgers 和 Journals Ledgers 在簿记上是分类帐的意思,可以和其他词汇搭配,构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subs
Account account 有很多意思,常见的主要是说明、解释;计算、帐单;银行帐户。例如: 1. He gave me a full account of his plan。 他把计划给我做了完整的说明。 2. Charge it to my account。 把它记在我的帐上
Accounting and Finance(会计与财务部分) Accounting Payable Clerk 应付帐款文员 Accounting Assistant 会计助理 Assistant Portfolio Manager 组合基金经理助理 Accounting Manager 会