会计专业英语for students 共505页
合集下载
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
• 同义词：potential
4. extensive 广大的，广阔的，广 泛的，广博的，
• e.g. • the extensive democratic right enjoyed by
people 人民享有的广泛的民主权利 • an extensive report 一个广泛详尽的报告 • Her knowledge of the subject is extensive. • 她这方面的学识很渊博。
were unsuccessful. • attempt to do sth. • attempt at doing sth.
15. contrast (v. & n.)对照，对比
• Cf. • in contrast with /to 与…形成对照 • Her actions contrasted sharply with her
• 反义词: internal
7. refer to…as…
• (1) refer to sb. / sth. as...称某人/某物为... • e.g. People refer to Chongqing as a foggy
city. • This group of people is referred to as a
Useful Words to Know
• accumulate organization measure evaluate extensive external framework insure relevance reliability budget executive otherwise alternative advertising govern regulation globalization spur evolve encompass consequence transaction related
3. What are the major functions of accounting?
3. What are the major functions of accounting?
• (Continued) • Another important function of accounting is
3. What are the major functions of accounting?
3. What are the major functions of accounting?Байду номын сангаас
• One of the most important functions of accounting is to accumulate and report financial information that shows an organization’s financial positions and the results of its operations to its interested users. (To be continued)
Useful Phrases and Collocations (2)
• as contrasted with… • be relevant to … • course of action • specialize in… • be concerned with… • be associated with… • in the end
them? • 6. What other specialized fields of accounting
have developed?
1. What is accounting?
1. What is accounting?
• Accounting is an information system necessitated by the great complexity of modern business.
to confess. 被当场抓住后他除了招供别无 选择。
14. attempt ( v. & n.)试图，企图， 尝试
• e.g. They failed in all their attempts to climb the mountain?
• 他们攀登那座山的一切尝试都失败了。 • My early attempts at learning to drive
4. What are the major subdivisions of accounting?
4. What are the major subdivisions of accounting?
• Financial accounting and managerial accounting,
5. Can you give some description about both of them?
1. accumulate 积累，聚积
• e.g. accumulate enough evidence to ensure his conviction
• 收集足够的证据已给他定罪
• By investing wisely she accumulated a fortune.
•
2. evaluate 评估，评价
otherwise have forgotten.
12. go unnoticed
• “go” 与否定的过去分词连用，表示某动 作未发生）
• e.g. • Her absence went unnoticed. • Police were worried that many crimes go
unreported
• e.g. evaluate her chance of success • I can’t evaluate his ability without
seeing his work.
3. prospective 预期的，未来的，可 能的
• e.g. • prospective changes in the law • his prospective mother-in-law • showing the house to a prospective • buyer
Useful Phrases and Collocations (1)
• (be) known as • meet the need of • refer to…as… • relate to • in attempt to • on an annual basis • go unnoticed • focus one’s attention on…
5. insure 给…保险， 为…提供保 证
• e.g. • insure one’s house against fire • 给房子保火险 • have one’s life insured • 给自己保人寿险
6. external 外面的，对外的
• e.g. • external cause 外因 • external trade 对外贸易 • external remedy 外用药
9. on an annual basis
• Cf. • on more frequent basis • On a weekly basis
10. management （工商企业）管理部门，资方
• e.g. • labour and management 劳资双方 • the management of the factory 工厂的管理
Lesson One
Accounting : An Information System
Warming-up Questions
• 1. What is accounting? • 2. Who may be interested in the financial data of a
company? • 3. What are the major functions of accounting? • 4. What are the major subdivisions of accounting? • 5. Can you give some description about both of
to provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.
2. Who may be interested in the financial data of a company?
2. Who may be interested in the financial data of a company?
• Managers, stockholders, banks and other creditors, government agencies, investment advisors, and the general public.
5. Can you give some description about both of them?
• Financial accounting is meant to produce external financial reports to the interested users.
• Managerial accounting refers to the process of generating and analyzing accounting information for internal decision-making.
部门
11. otherwise 不同地，要不然
• e.g. • You obviously think otherwise. • He should have been working, but he was
otherwise engaged. • He reminded me of what I should
discouraged worker.
8. relate to 有关，涉及
• e.g. This paragraph relates to the international situation.
• 这一段讲的是国际形势。 • To what events did your remarks relate? • 你的话指的是什么事？
6. What other specialized fields of accounting have developed in the twentieth century?
6. What other specialized fields of accounting have developed in the twentieth century?
13. alternative 抉择，选择
• e.g. • We have no alternative in the matter. • You have the alternative of marrying or
remaining a bachelor. • Caught in the act, he had no alternative but
• Auditing, cost accounting, tax accounting, budgetary accounting, governmental and not-for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc.
4. extensive 广大的，广阔的，广 泛的，广博的，
• e.g. • the extensive democratic right enjoyed by
people 人民享有的广泛的民主权利 • an extensive report 一个广泛详尽的报告 • Her knowledge of the subject is extensive. • 她这方面的学识很渊博。
were unsuccessful. • attempt to do sth. • attempt at doing sth.
15. contrast (v. & n.)对照，对比
• Cf. • in contrast with /to 与…形成对照 • Her actions contrasted sharply with her
• 反义词: internal
7. refer to…as…
• (1) refer to sb. / sth. as...称某人/某物为... • e.g. People refer to Chongqing as a foggy
city. • This group of people is referred to as a
Useful Words to Know
• accumulate organization measure evaluate extensive external framework insure relevance reliability budget executive otherwise alternative advertising govern regulation globalization spur evolve encompass consequence transaction related
3. What are the major functions of accounting?
3. What are the major functions of accounting?
• (Continued) • Another important function of accounting is
3. What are the major functions of accounting?
3. What are the major functions of accounting?Байду номын сангаас
• One of the most important functions of accounting is to accumulate and report financial information that shows an organization’s financial positions and the results of its operations to its interested users. (To be continued)
Useful Phrases and Collocations (2)
• as contrasted with… • be relevant to … • course of action • specialize in… • be concerned with… • be associated with… • in the end
them? • 6. What other specialized fields of accounting
have developed?
1. What is accounting?
1. What is accounting?
• Accounting is an information system necessitated by the great complexity of modern business.
to confess. 被当场抓住后他除了招供别无 选择。
14. attempt ( v. & n.)试图，企图， 尝试
• e.g. They failed in all their attempts to climb the mountain?
• 他们攀登那座山的一切尝试都失败了。 • My early attempts at learning to drive
4. What are the major subdivisions of accounting?
4. What are the major subdivisions of accounting?
• Financial accounting and managerial accounting,
5. Can you give some description about both of them?
1. accumulate 积累，聚积
• e.g. accumulate enough evidence to ensure his conviction
• 收集足够的证据已给他定罪
• By investing wisely she accumulated a fortune.
•
2. evaluate 评估，评价
otherwise have forgotten.
12. go unnoticed
• “go” 与否定的过去分词连用，表示某动 作未发生）
• e.g. • Her absence went unnoticed. • Police were worried that many crimes go
unreported
• e.g. evaluate her chance of success • I can’t evaluate his ability without
seeing his work.
3. prospective 预期的，未来的，可 能的
• e.g. • prospective changes in the law • his prospective mother-in-law • showing the house to a prospective • buyer
Useful Phrases and Collocations (1)
• (be) known as • meet the need of • refer to…as… • relate to • in attempt to • on an annual basis • go unnoticed • focus one’s attention on…
5. insure 给…保险， 为…提供保 证
• e.g. • insure one’s house against fire • 给房子保火险 • have one’s life insured • 给自己保人寿险
6. external 外面的，对外的
• e.g. • external cause 外因 • external trade 对外贸易 • external remedy 外用药
9. on an annual basis
• Cf. • on more frequent basis • On a weekly basis
10. management （工商企业）管理部门，资方
• e.g. • labour and management 劳资双方 • the management of the factory 工厂的管理
Lesson One
Accounting : An Information System
Warming-up Questions
• 1. What is accounting? • 2. Who may be interested in the financial data of a
company? • 3. What are the major functions of accounting? • 4. What are the major subdivisions of accounting? • 5. Can you give some description about both of
to provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization.
2. Who may be interested in the financial data of a company?
2. Who may be interested in the financial data of a company?
• Managers, stockholders, banks and other creditors, government agencies, investment advisors, and the general public.
5. Can you give some description about both of them?
• Financial accounting is meant to produce external financial reports to the interested users.
• Managerial accounting refers to the process of generating and analyzing accounting information for internal decision-making.
部门
11. otherwise 不同地，要不然
• e.g. • You obviously think otherwise. • He should have been working, but he was
otherwise engaged. • He reminded me of what I should
discouraged worker.
8. relate to 有关，涉及
• e.g. This paragraph relates to the international situation.
• 这一段讲的是国际形势。 • To what events did your remarks relate? • 你的话指的是什么事？
6. What other specialized fields of accounting have developed in the twentieth century?
6. What other specialized fields of accounting have developed in the twentieth century?
13. alternative 抉择，选择
• e.g. • We have no alternative in the matter. • You have the alternative of marrying or
remaining a bachelor. • Caught in the act, he had no alternative but
• Auditing, cost accounting, tax accounting, budgetary accounting, governmental and not-for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc.