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这是一本既可做自学材料,也可做课堂学习的专业英语书。它能帮助你迅速扩充金融财务英语词汇以及提升金融财务知识。
丛书简介:
“新版剑桥实用专业英语系列”是从剑桥大学出版社引进的一套英文影印丛书,共六种,分别是《医学英语》《法律英语》《工程英语》《市场营销英语》《管理英语》和《金融财务英语》。
定价:¥68.00
这是一本既可做自学材料,也可做课堂学习的专业英语书。它能帮助你迅速扩充金融财务英语词汇以及提升金融财务知识。
丛书简介:
“新版剑桥实用专业英语系列”是从剑桥大学出版社引进的一套英文影印丛书,共六种,分别是《医学英语》《法律英语》《工程英语》《市场营销英语》《管理英语》和《金融财务英语》。
一本可以快速学习金融财务英语的专业英语书。
《新版剑桥实用专业英语:金融财务英语(附答案)》涉及四大领域:会计学、银行业、公司理财以及经济与贸易。每个领域又分多个单元,分别叙述该领域的热门主题,比如成本会计、资产负债表、中央银行、利率、股票、债券、国际贸易和汇率等。每个单元都有关键词和表达方式的详解以及练习,供学习者检查和进一步理解所学到的知识。每单元还设计了“请你参与”部分,为学习者提供情境模拟的机会。本书最后附有练习题答案和索引,供读者自我检测和深入学习。
Accounting and accountancy
A Accounting
Accounting involves recording and summarizing an organization’s transactions or business deals, such as purchases and sales, and reporting them in the form of financial statements. (See Units 11–14) In many countries, the accounting or accountancy profession has professional organizations which operate their own training and examination systems, and make technical and ethical rules: these relate to accepted ways of doing things.
Bookkeeping is the day-to-day recording of transactions.
Financial accounting includes bookkeeping, and preparing financial statements for shareholders and creditors (people or organizations who have lent money to a company).
Management accounting involves the use of accounting data by managers, for making plans and decisions.
B Auditing
Auditing means examining a company’s systems of control and the accuracy or exactness of its records, looking for errors or possible fraud: where the company may have deliberately given false information.
An internal audit is carried out by a company’s own accountants or internal auditors.
An external audit is done by independent auditors: auditors who are not employees of the company.
The external audit examines the truth and fairness of financial statements. It tries to prevent what is called ‘creative accounting’, which means recording transactions and values in a way that produces a false result – usually an artificially high profit.
There is always more than one way of presenting accounts. The accounts of British companies have to give a true and fair view of their financial situation. This means that the financial statements must give a correct and reasonable picture of the company’s current condition.
C Laws, rules and standards
In most continental European countries, and in Japan, there are laws relating to accounting, established by the government. In the US, companies whose stocks are traded on public stock exchanges have to follow rules set by the Securities and Exchange Commission (SEC), a government agency. In Britain, the rules, which are called standards, have been established by independent organizations such as the Accounting Standards Board (ASB), and by the accountancy profession itself. Companies are expected to apply or use these standards in their annual accounts in order to give a true and fair view.
Companies in most English-speaking countries are largely funded by shareholders, both individuals and financial institutions. In these countries, the financial statements are prepared for shareholders. However, in many continental European countries businesses are largely funded by banks, so accounting and financial statements are prepared for creditors and the tax authorities.
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