大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 13.pptVIP

陈庆柏 王景仙 主编 Unit Thirteen Importance and Reasons for Accurate Accounting Records Warming-up Questions Why are accurate accounting records important to banks? Why must a bank develop the accounting information through its accounting system? Suggested Answers Why are accurate accounting records important to banks? Without accurate accounting records a bank has no idea whether it is making money. That’s why accurate accounting records are so important to banks. Suggested Answers Why must a bank develop the accounting information through its accounting system? Because many individuals and agencies are vitally concerned about the financial strength and profitability of the bank due to their business relationship with the bank. Individuals include bank stockholders, bank management, bank customers, bank employees. Agencies in the U.S. refer to the Comptroller of the Currency, the Federal Reserve, and the Federal Deposit Insurance Corporation, and the state banking departments which all require banks under their jurisdiction to file periodic call reports. Notes 1. business 企业/商业 = an enterprise or goal-directed behavior aimed at getting and using productive resources to buy, make, trade, and sell goods and services that can be sold at a profit 2. to generate revenues 产生收入 = to make money 3. to be vitally concerned about sth. 对……极其关心 4. verify vt. 证实，查对 = to test the truth or accuracy of 5. the Comptroller of the Currency 美国一八六三年成立负责对国民银行特许和监管的政府联邦机构 = a federal office created in 1863 to oversee the chartering and regulation of national banks 6. the Federal Reserve 美联储 7. the Federal Deposit Insurance Corporation 美联邦存款保险公司 = It is an American government corporation that insures the deposits of all banks that are entitled to the benefits of insurance under the Federal Reserve Act. Notes 8. under one’s jurisdiction 在……的管辖之下 9. to file periodic call reports 提交定期（财务）报表 10. be entitled to information有权获得信息 11. state-chartered bank （美）州特许银行 12. to acquire funds 获