审计专业英.ppt

SPECIALIZED ENGLISH Auditing 专 业 英 语 审计学 Chapter One: Introduction 、Words and Phrases: enterprise 企业 business 企业 firm 公司、商号 concern vt. 涉及 与…有关 企业 general purpose （普遍）通用的 criterion 标准 enhance vt. 提高、放大 感兴趣 return on 回报、报酬 return of 回收 收回 financial position 财务状况 financial progress 财务进展 internal users 内部信息使用者 external users 外部信息使用者 tax accounting 税务会计 tax planning 税务筹划 income tax return 所得税申报表 debt-paying ability 偿债能力 liquidity 清偿，偿债能力 cash flow : inflow 流入 outflow 流出 例：an inflow of bank deposits 银行存款的增加 Multiple-choice question: P12 Q-1. Which of the following does not describe accounting? a. Language of business. b. Is an end rather than a means to an end. c. Useful for decision making. d Used by business, government, nonprofit organizations, and individuals. Q-2. To understand and use accounting information in making economic decisions, you must understand: a. The nature of economic activities that accounting information describes. b. The assumptions and measurement techniques revolved in developing accounting information. , c. Which information is relevant for a ~ type of decision that is being made. d. All of the above. Q-3. External users of financial accounting information include all of the following except: a. Investors. b. Labor unions. c. Line managers. d. General public. Q-4. Objectives of financial reporting to external investors and creditors include preparing information about all of the following except: a. Information used to determine which products to produce. b. Information about economic resources, claims to those resources, and chan