商务英语Unit教材.ppt

management accountancy 管理会计学 assets and liabilities 资产与负债 limited liability company 有限责任公司 cash flow statement 现金流量表 corporate balance sheet企业资产负债表 profit-and-loss account 盈亏账户 financial accounting 财务会计 tax accounting 税务会计 decision accounting 决策会计 control accounting 统制账目 Part 1 Defination Purposes Techniques Functions Development background Classification of Accountancy Financial accounting Stewardship Taxation Management accounting (managerial accountant) Decision accounting Control accounting Control process Part 2 The classification of accountancy (6-11) Questions to check the understanding: What are the different responsibilities of accountancy and economists?(par 6) How is accountancy classified?(par6) What is the task of the financial accountant? How important is financial accounting?(par 7) 5. What is another specialized aspect of financial accounting?(par 8) 6. What is the managerial accountant mainly concerned with? (par 9) 7. What are the disciplines the managerial accountant must be familiar with? Why?(par 9-10) 8. What are the different tasks of decision accounting and control accounting?(par 11) Expressions in Part 2 Tax accounting税务会计 Decision accounting 决策会计 Control accounting 统制账目 profit-and-loss accounts 盈亏账目 Cash flow statements 现金流量表 Take into account 考虑.... 7.Be subject to使服从；使遭受；受…管制 8. Take account of考虑到；顾及；体谅 9. Operational research 运筹学 10. Quantitative techniques 定量法 11. At intervals不时, 时时; 每隔一段时间 Examples: Unlike computers or optical fiber, pills are not subject to violent swings in demand. Thus, in many countries, the credibility and standing of universities are increasingly subject to question. They cautioned against efforts that do not take account of local knowledge and practices. 4. 我们要兼顾国家，集体和个人的利益。 5. 那些岛屿易受台风侵袭。 6. She was allowed out of the room at intervals to collect food and to reassure parents. 7.他们每隔一段时间去一次镇上。 Part 3 The planning and control function of managerial accounting(12-16) Questions to check the underst