大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 1.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitOneIntroductionWarming-upQuestionsWhatkindsofskillsmustanaccountanthave?Howmanybranchesofaccountingdoyouknow?SuggestedAnswersWhatkindsofskillsmustanaccountanthave?Thebasicskillsanaccountantmusthaveinclude:(1)lea

2、rningandstudyskills(2)beingabletoworkwithothers(3)beingcapabletocommunicatewellandeffectivelywithothers(4)havingconfidencewithfiguresandnumbers(5)knowingwheretocollectaccountinginformationfromandthenactuallydoingthecollecting(6)knowingthebestmethodofprocessingacc

3、ountinginformationgathered,and(7)havingtheabilitytofindoutproblemsandsolvethem.SuggestedAnswersHowmanybranchesofaccountingdoyouknow?Atleastfour.They’reFinancialaccountingManagerialaccountingCostaccountingandAuditingNotes1.statementofcondition财务状况表（又称之为资产负债表）2.sna

4、pshotn.快照=aninformalphotographtakenwithbriefexposurebysnappingtheshutterofahandcamera3.cashonhand手头现金(Here“onhand”meansreadyoravailableforuse)4.bank’svault银行的保管库=asecureroom,oftenwithindividualsafe-depositboxes,forthesafe-keepingofvaluablesormoneyinabank5.inthepr

5、ocessofcollection在托收过程中6.timedeposits（美）定期存款=arelationshipcarryingaspecifiedmaturitydate,usuallybearinginterestandrestrictingthedepositor’sabilitytomakewithdrawalsbeforematuritydate7.disbursementn.支付=paymentorpayingoutofmoney8.theInternalRevenueService（美）国家税务局，简称

6、为I.R.S=theFederalagencythatadministersmostfederaltaxlaws9.outstandingloans未偿还的货款=loansthathavenotbeenrepaidNotes10.loanlossreserves货款损失准备金=abalancesheetaccountestablishedbyabankorothercreditor,basedonexpectationsoffuturelosses.Theloanlossreserveisbuiltupthroughde

7、ductionsfromnetincome.Asloanlossesoccur,theyarechargedtothereserve.11.loanportfolio货款组合12.charge-offsn.作为坏账被冲销或注销=aloan,obligation,orcardholderaccountthatthebanknolongerexpectstocollectandwritesoffasabaddebt13.insolventadj.无偿债能力的；破产的=theconditionofbeingunabletopa

8、yone’sdebtobligationsastheybecomedue14.networth资本净值；净值；股本=theexcessofassetsoverliabilities;theshareholders’equityinabankorbusiness15.besubtractedfrom...从……收入中减