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

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitThirteenImportanceandReasonsforAccurateAccountingRecordsWarming-upQuestionsWhyareaccurateaccountingrecordsimportanttobanks?Whymustabankdeveloptheaccountinginformationthroughitsaccountingsystem?SuggestedAnswe

2、rsWhyareaccurateaccountingrecordsimportanttobanks?Withoutaccurateaccountingrecordsabankhasnoideawhetheritismakingmoney.That’swhyaccurateaccountingrecordsaresoimportanttobanks.SuggestedAnswersWhymustabankdeveloptheaccountinginformationthroughitsaccountingsyste

3、m?Becausemanyindividualsandagenciesarevitallyconcernedaboutthefinancialstrengthandprofitabilityofthebankduetotheirbusinessrelationshipwiththebank.Individualsincludebankstockholders,bankmanagement,bankcustomers,bankemployees.AgenciesintheU.S.refertotheComptrol

4、leroftheCurrency,theFederalReserve,andtheFederalDepositInsuranceCorporation,andthestatebankingdepartmentswhichallrequirebanksundertheirjurisdictiontofileperiodiccallreports.Notes1.business企业/商业=anenterpriseorgoal-directedbehavioraimedatgettingandusingproducti

5、veresourcestobuy,make,trade,andsellgoodsandservicesthatcanbesoldataprofit2.togeneraterevenues产生收入=tomakemoney3.tobevitallyconcernedaboutsth.对……极其关心4.verifyvt.证实，查对=totestthetruthoraccuracyof5.theComptrolleroftheCurrency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=afederaloff

6、icecreatedin1863tooverseethecharteringandregulationofnationalbanks6.theFederalReserve美联储7.theFederalDepositInsuranceCorporation美联邦存款保险公司=ItisanAmericangovernmentcorporationthatinsuresthedepositsofallbanksthatareentitledtothebenefitsofinsuranceundertheFederalR

7、eserveAct.Notes8.underone’sjurisdiction在……的管辖之下9.tofileperiodiccallreports提交定期（财务）报表10.beentitledtoinformation有权获得信息11.state-charteredbank（美）州特许银行12.toacquirefunds获得资金13.toplaceemphasisonsth.对……进行强调和注重14.toscrutinizevt.仔细检查=tomakeadetailedexamination13.1Impor

8、tanceofAccurateAccountingRecordsEverybusiness,regardlessofitssizeandtype,mustkeepaccuraterecordstoreflectitsfinancialperformance.Withoutaccuraterecordsabusinesshasnoideawhetheritismakingm