西方会计英语Unit one Fundamentals of accountin

[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

西方会计英语Unit three Auditi

[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

西方会计英语Unit ten Accountancy in the future

[00:04.15]Text 10.1 [00:06.58]Factories run by numbers.Numbers to calculate profit and losses;to analyse the costs of new products;and to chart corporate strategy. [00:17.68]But a lot of managers are relying on the wrong numbers. [00:21.16]As they ad

西方会计英语Unit nine Comparative accountin

[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

西方会计英语Unit seven Sources and applications of fun

[00:04.78]text 7.1 Funds inflow and outfl [00:10.27]Sources and uses of fun [00:12.77]The sources and uses of funds can be set out as follow [00:16.30](a) funds generated by trading operations, cash received from sales net of cash paid out for expens

西方会计英语Unit four Tax accounti

[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

西方会计英语Unit eight Acquisition accounting

[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

西方会计英语Unit six Off balance sheet accounti

[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

西方会计英语Unit two Cost and management accounti

[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

专业术语-常用会计用语词汇（二）

专业术语-常用会计用语词汇（一）

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

专业术语-常用会计用语词汇（三）

会计英语词汇漫谈-1

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

会计英语词汇漫谈-2

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

会计英语词汇漫谈-3

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

会计英语词汇漫谈-5

Receivable 、Payable和 Prepaid 将Receivable 和Payable 两个词稍加比较，不难发现它们后面的四个字母相同，都有-able ，这是英语词汇构成的后缀之一。这个词缀紧

会计英语词汇漫谈-7

Long-term Assets 和 Long-term liabilities Long-term（长期的）和Assets、Liabilities结合，分别构成Long-term assets（长期资产）和Long-term liabilities（长期负债）。 Long-term

会计英语词汇漫谈

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。 他把计划给我做了完整的说明。 2、 Charge it to my

会计账目英语用语

会计报表statement of account 往来帐目account current 现在往来帐||存款额current accout 销货帐account sales 共同计算帐项joint account 未决帐项outstanding account 贷方帐项credit account||creditor account 借方帐项debi

会计账目英语实用语

会计报表 statement of account 往来帐目 account current 现在往来帐||存款额 current accout 销货帐 account sales 共同计算帐项 joint account 未决帐项 outstanding account 贷方帐项 credit account||creditor account 借方帐项